Guidelines on the Grant and Payment of Expense Allowance in the Judiciary

December 20, 2002 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Delgado R. Uy #0038 Jorge Sheker Parade, Maria Cristina Subdivision, Iligan City S i r : This refers to your letter dated March 27, 2002 concerning the new revision of real property assessments conducted in that City effective 2002, which you allege to be highly excessive and confiscatory as your properties have been assessed 400% higher than last year's market value and that you paid your realty tax for the year 2002 under protest. In this connection, attention is invited to the 2nd Indorsement dated October 28, 2002, of the City Assessor of Iligan City, copy enclosed, in response to our 1st Indorsement of September 20, 2002, with the following information: "1. The increases of up to 400% in assessed values of Mr. Uy's properties may be explained by the fact that the last general revision before the 2001 revision which took effect this year, occurred in 1993, or 9 years ago. In that span of time, property values in this city have increased at such a pace that a 400% increase is not really surprising." "2. The Schedule of Market Values currently used was arrived at correctly utilizing approved approaches to valuation such, as the sales analysis and replacement cost approach." DaCTcA "3. However, with widespread protests from taxpayers, the Sangguniang Panlungsod of Iligan introduced an amendment to the general revision ordinance, which amendment resulted in reducing the assessed values to more acceptable levels." "4. The tax payment under protest of Mr. Delgado Uy has been taken under the jurisdiction of the City Treasurer of Iligan, with the City Assessor's Office offering to help in its resolution. Completion of the required publication of amendment ordinance is being awaited to date." We trust that this clarifies matters. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director