BAGUIO CITY December 23 – The City Council approved on first reading a proposed ordinance adopting the policy of allowing the partition of tax-delinquent unregistered parcels of land or the segregation or transfer of portions thereof and providing certain conditions therefor.
The ordinance authored by Councilor Peter Fianza aims to help minimize or prevent anomalous dealings in real properties and ease the burden in the payment of real property taxes on unregistered undivided parcels of land. The city adopts leniency in the partitioning of said lots or in the segregation of sold, donated or otherwise disposed portions of the said lots.
However, the ordinance provides that partitioning or segregation to circumvent certain laws or requirements shall not be allowed.
Likewise, no such segregation shall be implemented on protested recordings or declarations, as well as where the claim of ownership of the recorded or declared property is contestable for being an easement, a part of a reservation previously identified for public use or purpose and other similar reasons.
Fianza’s proposal tasks the City Assessor’s Office, in coordination with the City Treasury Office, to develop and adopt a practical means of implementing the policy that is consistent with the existing system and practice in the handling of related matters.
The measure states, no portion of the undivided lot, by partition, sale, donation or any other mode of transfer, may be allowed a separate declaration or recording in the assessment rolls of the city unless all of the proportionate real property taxes that may have accrued shall have been paid appropriately and provided further that the remaining unpaid taxes for the remaining property shall not be twice greater than the value of the remaining property.
Republic Act (RA) 496 prohibits the registration of certain documents affecting real property which is delinquent in the payment of real estate taxes.
Fianza pointed out that difficulties in the collection of real property taxes are usually noted in undivided properties and in many instances when the taxes accumulate as payments of taxes will have to await the sale of the whole property or substantial portions and pending any sale, unpaid real property taxes accumulate increasing the amount of delinquent taxes which is prejudicial to the use of revenues for the delivery of basic services.
Further, with the requirement of having real property taxes first settled in the recording of transactions involving real properties, he claimed many rights or interests on real properties remain unimplemented and unrecognized.
A classic example are large estates which are still recorded in the names of deceased persons despite various vested claims or interests created on portions of such properties. Sometimes, some of the claims, when not recorded are easily ignored when the recorded owners die or when a latter claimant could assert effective possession of the earlier disposed portion.**By Dexter A. See
