Rare Periodicals

Assessment of real property - C.A 470 applicable to cities; assessor may determine ownership of real property

Media

Part of The Local Government Review

Title

Assessment of real property - C.A 470 applicable to cities; assessor may determine ownership of real property

Language

English

Source

I (10&11) October-November 1949

Year

1949

Subject

Real property – San Pablo (Laguna)

Valuation of real property

Tax assessment

Rights

Abstract

The article stated that the City Assessor of San Pablo is authorized to exercise his own judgment in determining the ownership of the real property for taxation and examine the records of the Register of Deeds of Laguna if necessary.

Fulltext

ir.fained bY a public corporation may be proceeded against, crminally or otherwhe, the same as if erected by priva·te persons. (Sec. 702, Vol. II, Dillon, Mun. Corp., 5th Ed.) "A public market is not a proper use of a street, and a municipality has r.o power to authorize a certain part of a street to be used as a markc't place, as against the ol;jec'ion of abutting owri.ers or where travel is thereby obstructed, nor to build, or authorize the building, of market house in a street." (Sec. 1463, Vol. IV, McQuillin, Mun. Corp., 2nd Rev. Ed.) "It will be seen from the foregoing authorities that streets cannot be used for market purposes. "On the other hand: if it is the real intention of the Municipal Council of Bulan to close the streets in question from public servitude under the provisions of Section 2246 of the Admmi:;trative Code, this law should be com[Dlied with and the resolution to be adopted on the subject should l:e accomDanied with the data called for in Section 161 of the Compilation of ProvinC'ial Circulars of the former Executive Eunau, namely: '(a) The written recommendation by the district engineer; · '(b) Duly certified copies of instruments executed by the owr.ers of property adjacwts to the raod, street, alley ,park or square in question, and affected by the closing thl!reof, waiving all claims for damaies to their prooerty which might arise from such closirg. These waivers may be secured either with or wi.t bout money consideration; and '(c) A statement of the provincial fiscal as to the sufficiency of the certificates submitted urder the preceding paragraoh. "A rouzh sketch has been handed to us, showirg that the streets in question adjoin the municipal building. If this is the case, atten~ion is drawn to the existing re· quirement of this Deoartment that a J'Y1arket site should be out of view from the municipal administration bui1rling." - Letter dated March 13, Pag-e 508 1948, of Sec. of the Interior to the Pror. Boco·d of Sorsogon. ASSESSMENT OF REAL PRO· PERTY - C. 1A. 470 NOT A:F'PLICABLE TO CITIES; ASSESSOR MAY DETERMINE OWNERSHIP OF REAL PRO,PERTY.-"Our investigation has disclosed that Tax Declaration No. 19043 in the name of your father, xx x. was cancelled by the respondent and in its stead Tax Declaration No. 23436 i11 the name of Leon Castillo was issued, because the records of the Register of Deeds of the City of San 'Fablo show that the . property covered by the tax declaration in the name of your father belongs to Dr. Leon Castillo as per Transfer Certificate of Title RT-39 (No. 9300), Office of the Register of Deeds for the Province of Laguna. Your claim, ·that Tax Declaration No. 19043 should be reinstated even with notation that it is duplicated with Tax Declaration No. 23436, can not be upheld by this Department, tecame Commonwealth Act No. 470, which provides that a tax declaration should not be cancelled if the declarant objects thereto, is not applicable 1to the City of San Pablo. The asses~ments of real proper. ty in that city are governed by its charter (Commonwealth Act No. 520,) and Section 29 'thereof provides as follows: 'x x x He shall make the list of the taxable real estate in 1he city, arranging in the order of the lot and block numbers the names of the ownoers therof, with a brief description of the property opposite each such names and the cash value thereof. In making this list, the ci1y assessor shall take into consideration any sworn statement made bv the owners of the property, lmt shall not be prevented thereby from coneiderin,q other e'i·idence on. the subject and e.rercisin,q his 01nn jwlQmrnt in respect thereto. For the purnose of comoleting- ~his list, he and his representatives may enter upon the real estate for the nurpose of examining anid measuring it and may summon witnesses, 3dminister oaths to them and subi~ct thPJ'Y1 to Pxaminatior. concernin~· the THE LOCAL GOVER'.\!MENT REVIEW necessary, examine the 1·ecords of the office of the Registe1· of Deeds in the province of Laguna showing the 01vnership of real estate in the city. (Underscoring su11plied) "It is clear from the provisions of law quoted above that in the listing of real property for taxation purpose the City Assessor of San Pablo is au· thorized to exercise. his own judgment in determining the ownership of the property to be thus listed. He can examine the records of the Register of Deeds of the province of Laguna, if necessary, to determine the ownership of r-eal property in the city. "In view of the foregoing this Department finds no cause for. proceeding further against Mr. Adelo Belen nor for (foturbing his action complained of by you."Frnm lette1· dated Oct. 13, 1947, nf Undcrnecretary of Finance to M1'. Emeterio E.1·co11de, City of San Pablo. VISITATION OF MUNICIPALITIES BY PROVINCIAL GOVERNOR CANNOT 'PE DELEGATED. - "Section 2083 of the Admi'nistrative Code :lssigns the duty of vi>itation of municipalities only to the provincial governor. Such duty is not ministerial and can•not be delegated to either elec•tive member of thP Provincial IPoard to perform under the provisions of Section 2096 of the same Code. Inasmuch as the inspection of municipalities in this case is the exclusive duty of the Provincial Governor, it cannot. bP delegated tv him to any other official. It is. therefore, reg_ :retted that .the attached reimbursement voucher covering actual expenses incurred bv Member Prila cannot be approved by this Department."-From 4th Ind .. A·nril lfi. 1947. of Ser. of the Tnt. to the Prov.Gov. of Cam. Sur. JURISDICTION BETWEEN MUNL CI'PALITIES-'AMICABLE SETTLEMENT THEREOF ADVISED.-'Whenever a question as to jurisdiction between two municipalities arises, as in the case between Paracale and Mambulao herein mentioned, it is very desirable, in the interest both of harmony and uf economy in official time and efforts, OCTOBER-NOVEMBER, 1949 that the municipal authorities concerni>d be prevailed upon to come to an amL cable settlement of the question. Once they succeed in coming to an agreement, said agreement should be embodied in a joint resolution of the municipal councils concerned and approved by resolution of ithe Provincial Board, under Section 2167 of the Administrative Code, and forthwith cause the boundary li!lle fixed in the said agreement traced on the ground and monu:nen:ted by the District Engineer with concrete standard monuments at expenses to. be borne equally by the municipalities concerned. A >true copy of the agreement as approved by the Provincial Board should then be furnished this Departmernt, with report as to the status of the monumenting of the boundary line between the municipalities as fixed in the said agreement.-lst Ind., Dec. 2, 1946, of Undersecretar11 of the Interior to the Pro1·incial Board of Ca Pl. /': orte. EXPROHUA TION PROCEEDINGS, DAT:A.. REQUIRED IN. - (1) Comment and recommendation of the Division Superintendent of Schools (as to school site-Editor); (2) Sketch map (2 cc•pies) prepared by the District Engineer, showing the site of the Hib<.go 'E:arrio School, . . . together with its dimensions, boundaries, and relative position with respect to other nearby existing public improvements; (3) Views of the Local Planning Com~ission composed of the Provincial Governor, as Chairman, and the Provincial Treasurer, the Division Superintendent of Schools. the District EngfPPer. and the Distrid Health Officer. as Members; ( 4) Staitement of the District Health Officer as to the sanitary condition of the site; ; (5) Assessed value of the site; (6) Amount offered therefor by the municipality of Pili; (7) Amount, if any, demanded by the owner thereof; (8) Comment of the Appraisal Comm'ittee for that province; (9) Certificate of the Municipal Treasurer of Pili as to the availability of sufficient funds for the purpose; ( 10) Page 509.