DOJ Opinion No. 047, s. 1998

DOJ OPINION NO. 047 , s. 1998 March 31, 1998 Hon. Salvador Enriquez Secretary Department of Finance Manila Sir : This refers to the letter of then Secretary Roberto F. De Ocampo dated September 30, 1997 regarding a request for clarification of a portion of the letter of the Chief State Counsel, this Department, to Mr. Daniel S. Garcia. Municipal Mayor of Antipolo, Rizal, dated May 8, 1997 identifying the Oversight Committee and the Department of the Interior and Local Government (DILG) as the lead agencies in matters regarding the proper interpretation of the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991. The former Secretary submits that the subject of request for opinion, bearing as it does on real property tax administration, falls within the primary administrative jurisdiction of the Department of Finance. For support thereof, he cites the following pertinent provisions of the Local Government Code and Implementing Rules and Regulations, to wit: "Sec 201. Appraisal of Real Property . All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. The Department of Finance shall promulgate the necessary rules and regulations for the classification, appraisal and assessment of real property pursuant to the provisions of this Code" (R.A. 7160). xxx xxx xxx "Art. 291 (2). Administration of Real Property Tax . The provinces and cities, including municipalities within the MMA, shall be primarily responsible for the proper, efficient and effective administration of the real property tax subject to the rules and regulations governing the classification, appraisal and assessment of real property issued by the DOF. Accordingly, ( sic ) DOF and provincial governments shall exercise the authority to review and examine on continuing bases property, assessment and real property tax records to ensure the proper implementation of this Rule and determine compliance with existing laws and regulations" (IRR of R.A. 7160). With much regret, we are constrained to reiterate (and explain) the reasons for our inability to rule on the query. At the outset, it is to be noted that the subject letter is one in which this Department declined to render opinion primarily on the ground that pursuant to law and established precedents, the Secretary of Justice renders opinion or gives legal advice only upon request of national government functionaries such as heads of departments, chiefs of bureaus and offices of equivalent rank and then only on specific questions of law arising in the performance of their respective powers and duties. By specific provisions of law, it is the legal officer of the municipality, or in his absence, the provincial prosecutor, who shall render his opinion in writing on any questions of law when requested to do so by the governor, mayor or sanggunian (Sec. 31 and 431 [b] [iii], 1991 Local Government Code). LLphil However, due to this Department's intention to provide basic relevant information to guide the querist and considering that the matter relates to the interpretation of the provisions of the Local Government Code of 1991, it made mention of the Oversight Committee and the DILG. This is in consonance with Administrative Order No. 209 dated February 21, 1992 which states that the interpretation and application of the provision of the Local Government Code of 1991 properly fall within the jurisdiction of the Oversight Committee and the DILG as the lead agencies designated by the President in the implementation of the said Code as well as in line with Section 633 of the Code which pertinently reads: ". . . Formulation of Implementing Rules and Regulations . (a) Within one (1) month after the approval of this Code, the President shall convene the OVERSIGHT COMMITTEE as herein provided for. The said Committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of ANY and ALL PROVISIONS of this Code . . ." (Emphasis ours). While there may be basis to his submission that the issue falls within the jurisdiction of the Department of Finance considering that the issue raised therein pertains to the authority of the Provincial Assessor vis--vis the Municipal Assessors under Articles 122 and 292 of the IRR of R.A. No. 7160, in relation to Section 201 of the said Code, this, does not, however, deprive the Oversight Committee or the DILG of their jurisdiction to resolve the issue raised as it involves interpretation, examination and application of the provisions of the Local Government Code. This is especially true since there exists no conflict between the provisions which pertain to the authority of the Oversight Committee and the DILG, on one hand, and those relating to the authority of the Department of Finance, on the other hand; and this Department merely mentions general provisions of law that may be relevant to the issue which may include referral to certain agencies possessed with jurisdiction and competence, leaving to said agencies the giving of more appropriate and specific answers pursuant to this Department's policy of not expressing its views on matters falling within the jurisdiction of other offices out of deference for the competence and expertise of said offices (Sec. of Justice Opn. No. 4, s. 1996). LLphil Very truly yours, (SGD.) SILVESTRE H. BELLO III Secretary