The document summarizes a legal case regarding a request for a tax declaration covering land owned by the Heirs of Pedro Marasigan. A court case was filed seeking a mandamus to force the City Assessor of Tagaytay City to issue the tax declaration. The court ruled in favor of the Heirs of Pedro Marasigan, ordering the City Assessor to immediately issue the corresponding tax declaration. The Bureau of Local Government Finance is now instructing the City Assessor to comply with the court's order.
The document summarizes a legal case regarding a request for a tax declaration covering land owned by the Heirs of Pedro Marasigan. A court case was filed seeking a mandamus to force the City Assessor of Tagaytay City to issue the tax declaration. The court ruled in favor of the Heirs of Pedro Marasigan, ordering the City Assessor to immediately issue the corresponding tax declaration. The Bureau of Local Government Finance is now instructing the City Assessor to comply with the court's order.
The document summarizes a legal case regarding a request for a tax declaration covering land owned by the Heirs of Pedro Marasigan. A court case was filed seeking a mandamus to force the City Assessor of Tagaytay City to issue the tax declaration. The court ruled in favor of the Heirs of Pedro Marasigan, ordering the City Assessor to immediately issue the corresponding tax declaration. The Bureau of Local Government Finance is now instructing the City Assessor to comply with the court's order.
The document summarizes a legal case regarding a request for a tax declaration covering land owned by the Heirs of Pedro Marasigan. A court case was filed seeking a mandamus to force the City Assessor of Tagaytay City to issue the tax declaration. The court ruled in favor of the Heirs of Pedro Marasigan, ordering the City Assessor to immediately issue the corresponding tax declaration. The Bureau of Local Government Finance is now instructing the City Assessor to comply with the court's order.
Tagaytay City Sir: This refers to the request of Engr. Jaime Rodolfo of J. Rodolfo & Associates, in behalf of the Heirs of Pedro Marasigan, seeking intervention from this Bureau on the issuance of a tax declaration covering a parcel of land described as Psu-240054, and covered by Original Certificate of Title (OCT) OP-1289. In your letter-reply dated March 25, 2003, you submitted, among others, that the subject request for the issuance of a tax declaration was held in abeyance by your Office pending resolution of Civil Case Nos. (1) TG-2329 for Quieting of Title With Reconveyance of Property (City of Tagaytay, Represented by the City Mayor, as Plaintiff vs. Erlinda Marasigan Espinosa, as Respondent); and (2) TG-2344 for Mandamus (Heirs of Pedro Marasigan Represented by Erlinda N. Espinosa, Plaintiff vs. The City Assessor, as Respondent). In this connection, attention is invited to the attached copies of the following documents issued by the Regional Trial Court (RTC)-Branch 18, Tagaytay City, as submitted to this Office, to wit: 1. Decision dated October 24, 2003 re. SP CIVIL CASE NO. TG-2344 FOR: MANDAMUS, granting the instant petition, which reads in part, as follows: In the instant case, Petitioners have established their clear legal right to the issuance of Tax Declaration in their favor and that it is mandatory and ministerial on the part of the Respondent City Assessor to issue the same. As per Letter of CENR Officer Rogelio Paglinawan , Respondent City Assessor was fully appraised (sic) that there is nothing irregular with the Petitioners Plan PSU-240054 with which OCT No. OP-1289 was based. The CENRO Officer declared in no uncertain terms that Free-Patent No. (IV-2) covering Plan PSU-240054 was indexed and approved by DLO Jose L. Apostol on July 7, 1978. Most importantly, he advised that said plan does not overlap with the 17 titles Respondent City Assessor is very much concerned about. x x x. Given these consideration, this Court believes that it is purely ministerial on the part of Respondent City Assessor to issue the requested tax declaration as he is clearly mandated to perform the
same, in a prescribed manner, and in obedience to the said Manual.
This Court does not see that Respondent City Assessor is empowered to exercise judgement upon the propriety or impropriety of every request for issuance of tax declarations. Said Manual does not impose a duty upon him the right to decide how or when he should issued tax declaration. In short, his duty requires him neither the exercise of official discretion or judgement. WHEREFORE, premises considered, the instant petition for mandamus is hereby GRANTED. The respondent City Assessor, Engineer M. Monreal is ordered to: Immediately issue the corresponding tax declaration covering the parcel of land shown on plan PSU-240054 and covered by OCT No. OP-1289 under the names of the Heirs of Pedro Marasigan. SO ORDERED. (Underlining supplied) 2. Certification dated December 5, 2003 of the Clerk of Court, certifying that the abovementioned CIVIL CASE NO. TG-2344 has become FINAL and EXECUTORY there being no appeal filed to date. 3. ORDER dated April 28, 2004 re. the said CIVIL CASE NO. TG-2344 which held that: Considering that respondents failed (to) attached in their petition for relief the required affidavit of merit as mandated by the Rules, it is but proper and fitting that their petition for relief be dismissed. In view hereof, and considering that the RTC Decision is already final and executory in favor of the Heirs of Pedro Marasigan, and as emphasized therein, that the issuance of tax declaration is purely ministerial on your part as the City Assessor, this Bureau believes that that Office should comply with the Court Order. Be guided accordingly. Very truly yours,
MA. PRESENTACION R. MONTESA
Executive Director LUCHIE/ CCS 145-04 Filename: MARASIGAN-TAGAYTAY
August 27, 2004
Engr. Jaime Rodolfo J. Rodolfo & Associates 1124 J. Felipe Boulevard Sta. Cruz, Cavite City Sir: This refers to your request, in behalf of the Heirs of Pedro Marasigan, seeking intervention from this Bureau on the issuance of a tax declaration covering a parcel of land described as Psu-240054, and covered by Original Certificate of Title (OCT) OP1289. It may be recalled that your subject request was held in abeyance pending the resolution of Civil Case Nos: (1) TG-2329 for Quieting of Title With Reconveyance of Property (City of Tagaytay, Represented by the City Mayor, as Plaintiff vs. Erlinda Marasigan Espinosa, as Respondent); and (2) TG-2344 for Mandamus (Heirs of Pedro Marasigan Represented by Erlinda N. Espinosa, Plaintiff vs. The City Assessor, as Respondent). Recently, you submitted to this Bureau copies of the Decision and Order issued by the Regional Trial Court (RTC)-Branch 18, Tagaytay City, including the Clerk of Courts Certification re. TG-2344, granting the instant petition for Mandamus in favor of the Heirs of Pedro Marasigan. In this connection, enclosed is a copy of our letter of same date, addressed to the City Assessor of Tagaytay City, with instructions to comply with the Court Order. We trust that this suffice your abovementioned request. Very truly yours,
MA. PRESENTACION R. MONTESA
Executive Director LUCHIE/ CCS 145-04 Filename: MARASIGAN-TAGAYTAY