Partition of tax delinquent unregistered land pushed

THE City Council approved on first reading a proposed ordinance adopting the policy allowing the partition of tax-delinquent unregistered parcels of lands or the segregation or transfer of portions of the said lands and providing certain conditions for the said partitioning.

Authored by Councilor Peter Fianza, the ordinance 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 lands, the city adopts leniency in the partition of said lands or in the segregation of sold, donated or otherwise disposed portions of the said lands.

However, the ordinance provided partitions or segregations adopted to adjust or to circumvent certain laws or requirements shall not be allowed.

Likewise, no such segregations 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 reservations, 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 handing of related matters.

The measure added 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) 456 prohibits the registration of certain documents affecting real property which is delinquent in the payment of real estate taxes.

Fianza pointed out difficulties in the collection of real property taxes are usually noted in undivided properties and in many instances, when the taxes accumulate, 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 and prejudice on 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 have remain unimplemented and unrecognized.

According to Fianza, classic examples of the scenario are large estates which are still recorded in the names of deceased persons despite various vested claims or interests created on portions of the 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 property. (Dexter See/PIO)

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