DOJ Opinion No. 111, s. 1988

DOJ OPINION NO. 111 , s. 1988 May 23, 1988 Mr. Luis V. Z. Sison Administrator Metropolitan Waterworks and Sewerage System Quezon City Sir : This has reference to your request for opinion on whether the Metropolitan Waterworks and Sewerage Systems (MWSS) is exempt from payment of real property tax. You state that the City of Manila has recognized the tax-exempt privilege of MWSS; that under Finance Ministry Order No. 44 issued by the then Acting Secretary (Minister of Finance, Alfredo Pio De Roda, Jr. dated November 21, 1984, MWSS is exempt from payment of realty taxes; and that opinion of this Department is requested in order to clear this issue with local governments that have divergent views on the matter. It appearing that the Department of Finance has already issued a Ministry (Department) Order on the matter, we regret to have to decline rendition of the opinion requested. To rule hereon is to virtually pass upon the actuations of the Department of Finance over which this office possesses no revisory authority. By established precedents the Secretary of Justice has consistently refrained from expressing his views on matters that fall within the primary jurisdiction of co-equal and coordinate Departments (Sec. of Justice Op. No. 1, s. 1983; No. 123, s. 1980), this regard, we must also inform you that the rulings and opinions of the government agency in charge of the execution and implementation of the particular law involved commend such respect and weight (Regalado v. Yulo, 61 Phil. 173 [1935]; Grapilon v. Municipal Council of Carigara, SCRA 103 [1961]). Moreover, the subject query involves assessments of real property which is governed by the provisions of the Real Property Tax Code (P.D. No. 465). In declining to render opinion on a request of the then Officer-in-Charge of the Office of the Mayor of Pasay on whether the Manila International Airport Authority (MIAA)is exempt from payment of realty taxes we stated that: ". . . 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 assess 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, an 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 preempt 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 58 and 85 of the Code prescribe the procedure and the remedies to enforce collection of the real property tax." (Sec. of Justice Opinion No. 7, s. 1988). Please be guided accordingly. Very truly yours, (SGD.) SEDFREY A. ORDOEZ Secretary of Justice