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LETTER OF INSTRUCTIONS
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LETTER OF INSTRUCTIONS NO. 707 |
The Secretary of Justice
The Secretary of Local Government and
Community Development
The Chairman, Commission on Audit
The Governor of Metropolitan Manila
WHEREAS, Presidential Decree Nos. 824 and 921 provided for a unified system of central planning for the four cities and thirteen municipalities comprising Metropolitan Manila, for a more effective and coordinated integration of services which would take into account separate municipal needs as one common problem;
WHEREAS, as a necessary consequence of integration, appeals from tax assessments of real properties located in the thirteen municipalities of Metropolitan Manila no longer fall under the jurisdiction of the local Boards of Assessment Appeals of the provinces of Rizal and Bulacan;
WHEREAS, in view of the foregoing, and in consonance with the policy of the government to safeguard the interests of the taxpayers, it is deemed imperative to establish the proper procedures and venue for appeals from assessments made within the territorial jurisdiction of the thirteen municipalities of Metropolitan Manila;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order that:
1.
Effective immediately, the existing Local Boards of
Assessment Appeals of the Treasury and Assessment Districts of
Metropolitan Manila so designated under the provisions of Section 1 of
Presidential Decree No. 921 shall have jurisdiction over appeals from
real property assessments made by the Municipal Assessors of the
thirteen municipalities of Metropolitan Manila, as indicated hereunder:
DISTRICT
MUNICIPALITIES DISTRICT CENTER
Second
District Pasig, Marikina QUEZON
CITY
Mandaluyong
and
San Juan
Third District
Malabon, Navotas CALOOCAN CITY
Valenzuela
Fourth
District Makati, Parañaque
PASAY CITY
Las
Piñas, Pateros
Muntinlupa
and Taguig
3. Appeals from the Decisions of the aforesaid Local Boards of Assessment Appeals shall be made with the Central Board of Assessment Appeals in accordance with and in the manner prescribed under Sec. 36 of Presidential Decree No. 464, as amended.
Done in the City of Manila, this 11th day of June, in the year of Our Lord, nineteen hundred and seventy-eight.
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