DOJ Opinion No. 008, s. 1980

DOJ OPINION NO. 008 , s. 1980 January 17, 1980 Mayor Ramon B. Abinuman Cawayan, Masbate Sir : This refers to your request for "legal advice and opinion" regarding the "necessary legal steps to be undertaken by the Municipality [of Cawayan, Masbate] for the tacit refusal of fishpond owners [in the municipality] to pay their obligations based on . . . an Ordinance adopting . . [the] provisions" of Section 21 (c) of the Local Tax Code, authorizing local governments to impose fishery rentals and fees for the operation of fishponds, among others. Please be informed that by law and settled practice, the Minister of Justice, renders opinion only for the national government functionaries mentioned in Section 88 of the Revised Administrative Code on questions of law involved in the exercise of their respective powers and duties. Thus, this Ministry has time and again declined to render legal advice or opinion on queries of local governments and the officials thereof and of private individuals or entities. Nonetheless, for the purpose only of informing you, we invite attention to Sections 62 and 63(a) of the Local Tax Code, which we are quoting hereunder: "SEC. 62. Civil Remedies. The civil remedies available to enforce payment of delinquent taxes shall be by distraint of personal property, and by legal action. Either of these remedies or both simultaneously may be pursued at the discretion of the proper authority." "SEC. 63. Distraint of personal property . The remedy by distraint shall proceed as follow: (a) Seizure. Upon failure of the person owing any local tax to pay the same at the time required, the treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of Section 31 of Commonwealth Act No, 470 (the Assessment Law), as amended. Distrained personal property shall be sold at public auction in the manner herein provided for." We suggest that you seek advice and counsel from the municipal attorney of Cawayan and/or the provincial fiscal who are the legal advisers of said municipality and its officials. Very truly yours, (SGD.) RICARDO C. PUNO Ministry of Justice