Authorizing the Office of the Solicitor General to Augment the Legal Services of the Subic Bay Metropolitan Authority

April 18, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the OIC-Regional Director for Local Government Finance, Department of Finance, Region VIII, 2nd Floor, Tri-Star Building, 170 Avenida Veteranos Street, Tacloban City, the within preceding Indorsement dated March 6, 2001 relative to the letter dated February 15, 2001 of the City Mayor of Maasin City, requesting the transfer of all real property assessment records from the Office of the Provincial Assessor of Southern Leyte to the City Assessor's Office of the newly created City of Maasin by virtue of R.A. No. 8796. The abovementioned request was prompted by the refusal of the Provincial Assessor of Southern Leyte to transfer the assessment records to the newly created city's Assessor's Office for reason that he has not received any implementing guidelines relative to R.A. No. 8796. In this connection, attention is invited to the 2nd Indorsement dated November 13, 2000 of this Bureau, copy attached, treating on a similar subject matter, the dispositive portion of which is quoted hereunder: "This Bureau, however, opines that a component city, . . . , could 'conduct its independent taxmapping operation' and undertake all other assessment activities on its own, subject to the technical supervision of, and coordination with the Provincial Assessor concerned for the sole purpose of ensuring the proper implementation of all laws, rules and regulations related to real property tax administration, as enunciated also under Article 291 of the Implementing Rules and Regulations (IRR) of the said Code." cd2uptax05 Clearly, the City of Maasin can undertake all assessment activities on its own, subject to the technical supervision of, and coordination with, the Provincial Assessor of Southern Leyte. Relatedly, the specific guidelines implementing R.A. No. 8796, which the said Provincial Assessor is requesting before the said transfer could be effected, is no longer necessary. HEaCcD Accordingly, the request of the City Mayor of Maasin City for the transfer of all real property assessment records from the Office of the Provincial Assessor of Southern Leyte to the City Assessor's Office of the newly created City of Maasin should, therefore, be given due course. Be guided accordingly. (SGD.) BENJAMIN A. GERONIMO Executive Director