August 1, 1994
DAR OPINION NO. 52-94
CARPO LEONORA B. CAOLI
Provincial Agrarian Reform Office
Calapan, Oriental Mindoro
Dear CARPO Caoli:
This has reference to your letter of 20 June 1994 bringing to our attention the following problems:
1) The alleged requirement by the Assessor's Office that before the farmer beneficiary can declare the property in his name for taxation purposes, he must pay the arrearages in taxes; and
2) The requirement imposed by the Municipal Assessor's Office for the CARP beneficiaries to transfer the tax declaration of the properties awarded to them in their names within 60 days from receipt of their CLOAs, otherwise they are required to pay P500 as penalty per tax declaration.
It is clear in Sec. 66 of RA 6657 that arrearages in taxes shall be deducted from the compensation due the landowner. There is therefore a need for you to inquire as to why said arrearages had not been deducted from said compensation. Moreover, it should be noted that under Sec. 24 of RA 6657, the rights and responsibilities of the beneficiary shall commence from the time the DAR makes an award to him, which means that the FB is responsible only for the payment of the taxes that accrue on the land from the date of said award. This should be explained to the Municipal Assessor. If he insists on requiring that the FBs pay the arrearage on taxes, copies of official communications from him regarding the matter should be furnished this Office, together with your report thereon which should include but not be limited to the name of the Municipal Assessor involved, the FBs affected, the reason/s for the imposition of penalty and such other matters as will help us determine the action to be taken in the premises.
As regard the P500 penalty which the Municipal Assessor imposes for failure of the FB to have the tax declaration of the lot awarded to him transferred in his name within 60 days from award, please inquire on the legal basis or guidelines for such a requirement and inform us thereon.
Please be guided accordingly.
Very truly yours,
(SGD.) HECTOR D. SOLIMAN
Assistant Secretary
Legal Affairs Office
Copy furnished:
Dir. Gloria J. Fabia
BLAD