Format of the "Warrant of Levy" and "Notice of Levy" to be Used in the Proper Implementation of Section 258 of R.A. 7160

May 16, 1994 DOF LOCAL FINANCE CIRCULAR NO. 03-94 All Regional Directors for Local Government Finance; District Treasurers of Metropolitan Manila Area; Provincial/City/Municipal Treasurers; and Others Concerned. ACT: Prescribing the Format of the "Warrant of Levy" and "Notice of Levy" to be Used in the Proper Implementation of Section 258 of R.A. 7160, Otherwise Known as the Local Government Code of 1991, as Implemented Under Article 349 of Its Implementing Rules and Regulations(IRR). Article 349 of the Implementing Rules and Regulations implementing Section 258 of the Code, provides as follows: "Art. 349. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Rule, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy on real property shall be made in the manner herein set forth: (a) The provincial or city treasurer, or municipal treasurer of a municipality within MMA when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. (b) The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein. In case he is out or can not be located, to the occupant or administrator of the subject property. cdt (c) Written notice of levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of the province, city or municipality within MMA where the property is located." (d) The assessor and Registrar of Deeds shall annotate the levy on the tax declaration and the certificate of title, respectively. (e) Levying officer shall submit a written report on the levy to the sanggunian concerned within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property." For purposes of complying with the foregoing provisions of the IRR, the attached formats for the "Warrant of Levy" and the Notice of Levy", herein marked as Annexes "A" and "B", respectively, are hereby prescribed for use of all local treasury offices. Local treasurers, however, may continue to use their own respective formats if they find no need to adopt the herein prescribed forms. The District Treasurers of Metropolitan Manila and all Provincial Treasurers are hereby directed to disseminate the contents of this Circular to all Municipal Treasurers within their respective jurisdictions for their information and guidance. Very truly yours, By Authority of the Secretary: JUANITA D. AMATONG Undersecretary ANNEX A Republic of the Philippines Province/City/Municipality of OFFICE OF THE PROVINCIAL/CITY/MUNICIPAL TREASURER WARRANT OF LEVY (PURSUANT TO SECTION 258 OF R.A. 7160) Mr./Ms. ___________________ __________________________ __________________________ Sir/Madam: On the basis of the records of this Office, the undersigned hereby certifies that the following described real property/properties is/are delinquent in the payment of real property taxes for the year/s and in the amount(s) indicated, hereunder: aisa dc Declared Owner: ______________________________________ TD No./ARP No.: _____________________ PIN _____________ Kind of Property: ______________________________________ (Land/Building/Machinery/Improvement) Location: ____________________________________________ (No./St. Name) (Bgy.) (Mun./Dist.) (Mun./City/Prov.) OCT/TCT No.: ____ Lot No. ____ Block No. ____ Survey No. ____ Classification Area Market Assessment Assessed _______ (sqm./ha.) Value Level Value _______ _______ P_______ _______ P _______ _______ _______ _______ _______ _______ _______ _______ _______ _______ _______ TOTAL _______ P_______ _______ P _______ Taxes Due: Add: Interest Due: TOTALS Basic Tax P _______ P _______ P _______ SKF Tax _______ _______ _______ Totals P _______ _______ P _______ WHEREFORE, this Warrant of Levy is hereby issued on the property/ properties described above pursuant to Section 258 of the Local Government Code of 1991 (R.A. 7160) for the total amount of the tax delinquency of P, covering the tax years periods from to _____________, for all intents and purposes therein provided. Issued this _______________ day of ____________ 19 ___________ at the Province/City/Municipality of ___________________, Philippines. ________________________________ Provincial/City/Municipal Treasurer ACKNOWLEDGMENT : Date Received ____________ Signature ____________ Print Name ____________ Property Owner/Administrator or Representative c.c. Provincial Assessor Provincial Register of Deeds ANNEX B NOTICE OF LEVY The Register of Deeds/ Provincial/City/Municipal Assessor ___________________________ Sir/Madam: Please take notice that a Warrant of Levy, copy hereto attached, has been issued pursuant to the provisions of Section 258 of the Local Government Code of 1991 (R.A. 7160) and served upon Mr./Ms. _____________________________________________________ of ______________________________________________________, Owner/Administrator/Mortgager/lessee of the real property/ies described as follows: cd i TD No. ________________________________ ARD __________________________________ PIN __________________________________ Kind of Property _________________________ Location ________________________________ OCT/TCT No. ___________________________ Kindly annotate said levy on the Certificate of Title/Tax Declaration including related assessment records such as FAAS and PRF covering the subject property/ies. Very truly yours, _____________________________ Provincial/City/Municipal Treasurer