DOJ Opinion No. 007, s. 1988

DOJ OPINION NO. 007 , s. 1988 January 20, 1988 Ms. Norma S. Orbina Officer-in-Charge Office of the Mayor Pasay, Metro Manila M a d a m : This has reference to your appeal from the opinion of the Office of the Government Corporate Counsel (OGCC) that the Manila International Airport Authority (MIAA ) is "exempt from payment of realty taxes". It appears that the City Assessor of Pasay City assessed MIAA for real property taxes on the ground that P.D. No. 1931, which withdraw all tax exemptions of government corporations, had repealed Section 21 of R.O. No. 903, the MIAA Charter, which exempts MIAA from payment of realty taxes. This Office regrets to have to decline rendition of opinion on the matter. While the Secretary of Justice may, in the exercise of his supervisory authority over the OGCC, review the administrative decisions of said Office, prudence dictates that he withhold action on the present matter because it involves a contested assessment of real property which is governed by the provisions of the Real Property Tax Code (P.D. No. 464). Pursuant to Section 9 of the said Code, an owner who claims exemption from realty tax shall present to the provincial or city assessor all documents in support of such claim. In case of a denial of such claim by the provincial or city assessor, the owner may appeal to the Secretary of Finance who exercises "executive supervision over local assessment affairs and the assessment offices of provincial, city and municipal governments" (Sec. 91, ibid .). Similarly, pursuant to Section 30 of the same Code, any owner who is not satisfied with the action of the provincial or city assessor in the assessment of his property may also appeal to the Local Board of Assessment Appeals within 60 days from date of receipt by him of the written notice of assessment. The decision of the Local Board, if adverse to the said owner, may further be appealed to the Central Board of Assessment Appeals, which is composed of the Secretary of Finance, as Chairman and the Secretary of Justice and the Secretary of Local Government, as Members, pursuant to Section 36 of the Code. Since the Secretary of Justice is a member of the Central Board of Assessment Appeals (Sec. 35, ibid .), he is constrained to refrain from expressing his views on the matter, otherwise, he might pre-empt the decision of the Central Board, which is a collegial body, in the event that the matter finally reaches the Central Board on appeal in accordance with the procedure laid down in the Real Property Tax Code. prcd In any case, we invite attention to Section 57 of the Real Property Tax Code which provides that " the collection of the real property tax and all penalties accruing thereto and the enforcement of the remedies provided for in this Code or any applicable laws, shall be the responsibility of the treasurer of the province, city or municipality where the property is situated". Sections 59 to 85 of the Code prescribe the procedure and the remedies to enforce collection of the real property tax. Please be guided accordingly. Very truly yours, (SGD.) SEDFREY A. ORDOEZ Secretary of Justice