By Atty. Julius Gregory B. Delgado
OTHER ISSUES DISCUSSED DURING THE IBP-BOHOL DIALOGUE WITH THE PROVINCIAL ASSESSOR
In our column last week, we discussed the most important breakthrough during the dialogue between the Integrated Bar of the Philippines-Bohol Chapter and the Provincial Assessor, Mr. Rogelio Villarias, which is the refusal of the Provincial and Municipal Assessors to release information from their office, i.e. Tax Declaration and Tax History, without the consent of the owner or Subpoena from the courts citing National Privacy Commission Advisory Opinion No. 2019-13 dated 01 April 2019. The consensus was there is another exception for release of information, i.e. if it will be used for “the establishment, exercise or defense of legal claims, or when provided to government or public authority.” After all, one of the core principles of the Data Privacy Act is “legitimate purpose” and lawyers are bound by their Lawyer’s Oath and Code of Professional Responsibility not to use the obtained information other than its intended purpose stated in their request-letters.
The next important issue resolved during the very fruitful 11 November 2020 Meeting was the concern of one of our members on the denial of her request for the issuance of a Tax Declaration of one of the parcels of a subdivided lot. The reason given by the Municipal Assessor was that the other parcels had other claimants. However, it turned out that there was no formal complaint/protest lodged before the Department of Environment and Natural Resources at the time the application for a Free Patent Title was filed. Subsequently, a Torrens Title was issued in 1994 and yet, despite the lapse of time since the title was issued to the registered owner, the Municipal Assessor refused to issue a Tax Declaration in his name on that particular subdivided portion. The dynamic Provincial Assessor, who is an alumnus of the Philippine National Police Academy, minced no words in ruling that the denial of the application of a Tax Declaration on the subdivided lot was erroneous. Mr. Villarias asked the lady lawyer to submit a letter for reconsideration attaching a copy of the Torrens Title. He said that it was, in fact, ministerial on the part of the Municipal Assessor to issue the Tax Declaration to the said subdivided portion.
The most contentious issue which resulted into an impasse is the requirement of paying of real property taxes, both current and arrears, of all listed properties of the Tax Declarant. A lady lawyer raised this concern that she has a client who bought a portion of one of the landholdings of the Tax Declarant still covered by a mother Tax Declaration. When she requested for a Certificate of Landholdings, the Municipal Assessor assessed her for the payment of all real property taxes of the Tax Declarant not only for that parcel, which her client is buying a portion of, but of all his landholdings. The good Provincial Assessor defended their turf arguing that the Manual of Real Property Appraisal and Assessment and the Local Government Code, particularly on the duties of our Assessors, to ensure efficient real property tax collection. Moving forward, the IBP-Bohol will write the Bureau of Local Government Finance under the Department of Finance and/or Department of Justice seeking for a definitive opinion on the matter.