DOJ Opinion No. 014, s. 2000

DOJ OPINION NO. 014 , s. 2000 February 16, 2000 Hon. Jacinto F. Ortega, Jr. Assistant Secretary Air Transportation Office (ATO) Department of Transportation and Communication (DOTC) MIA Road, Pasay City Sir : This Department is requested to render an opinion regarding the applicability of Section 234 of Republic Act No. 7160, otherwise known as the "Local Government Code of 1991", specifically on the imposition by the Office of the City Assessor/Treasurer of Zamboanga City of real property taxes on certain airport facilities of the Zamboanga International Airport allegedly leased or utilized by that office for commercial purposes. It is stated that your subject terminal building, access road to the airport, parking space and concessionaire building are not used to gain any commercial profit. However, these facilities are subjected to realty taxes by the City Government of Zamboanga on the ground that they are leased to taxable persons thereby making the same as an exception to the application of Section 234 (a) (Exemption From Real Property Tax) of the aforesaid law. We are constrained, much to our regret, to refrain from rendering the opinion requested. The query involves the actuations of the Office of the City Assessor and of the City Treasurer of Zamboanga City over which the Secretary of Justice exercises no revisory authority. By settled policy, the Secretary of Justice has consistently desisted from passing upon matters which have already been the subject of official action of other government offices/officials over whose actuations he possesses neither revisory authority nor supervisory jurisdiction (Secretary of Justice Opinion Nos. 5 and 40, s. 1994; and No. 55, s. 1997). This Department cannot likewise formulate a responsive answer on the aforesaid query since the request does not present the complete factual situation from which it can draw its premises and conclusions. The Secretary of Justice does not render opinion on factual issues and questions the resolution of which hinges on factual matters which are not readily discernible from the query (Ibid., No. 67, s. 1984; No. 5, s. 1985; Nos. 113 and 117, s. 1989; and No. 69, s. 1997). Furthermore, the interpretation and application of the provisions of the Local Government Code of 1991, particularly Section 234 thereof, properly fall within the jurisdiction of the Oversight Committee (Sec. 533, R.A. 7160) and the Department of the Interior and Local Government (DILG), the lead agency designated by the President in the implementation of the said Code (Administrative Order No. 269 dated February 21, 1992). Pursuant to settled policy and precedents, the Secretary of Justice does not rule on issues which fall within the primary jurisdiction of another office or agency, in this case, the Oversight Committee and the DILG, over which rulings or actuations, this Department exercises no revisory authority, unless the request comes from such office or agency (Ibid., No. 125, s. 1998 citing Op. Nos. 16, 44 and 45, s. 1998; Nos. 28 and 50, s. 1997; and No. 47, s. 1993). Very truly yours, (SGD.) ARTEMIO G. TUQUERO Acting Secretary