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Documents That One Should Bring to The Register of Deeds
Conveying Real Property by way of a Deed of Sale requires the following documentary papers:
(for Real properties located in Davao City)


DOCUMENTARY REQUIREMENTS
For the processing of Land Titles
Register of Deeds of Davao City

Transfer Documents-When mode of transfer is by  Deed of Sale
Transfer fee-issued by the LGU Treasurer where the property is located;
Tax Clearance Certificate of the Property subject of Transfer issued by the LGU Treasurer, where the property is located;
Certified Copy of the CurrentTax Declarations of the property subject of transfer;
BIR Certification Authorizing Registration;
BIR Form No. 2000;
Owner’s Cuplicate Certificate of Title;
DAR Clearance and Affidavit of Non-Tenancy
Publication Certificate  of Extrajudicial Partition Settlements that the settlement s has been published for three (3) consecutive weeks in a newspaper of general circulations;

Note: Additional requirements are asked if the following transactions carries with it the following:

1.When the property is subdivided, where a portion goes to the buyer
and the rest as the remaining portion of the Seller, or the parties will divide among themselves the proprty subject of a co-ownership
2. Where adjacent properties subject of transfer are to be consolidated to one
single lot as Lot No. 456-A (600 sqm)and 456-B (500 sqm)
3. When the propErty is one inerited by the Heirs of a deceased parents
4. When propErty was acquired from the  bank or fInancial institutions(MORTGAGED AND FORECLOSED PROPERTIES)  from a local government unit, for properties taken over by the government for the non payment of real properties;


For those who wish to have some transactions with the Register of Deeds in the near future, kindly visit this Office nearest the location of the place where the property you wish to dispose or transfer is located. For properrties located in the jurisdictional area of Davao City, our REGISTER OF DEEDS OFFICE is located at the corner of Pichon Street (Magallanes Street, former name) Davao City
Posted by Alejandro Laganson at 12:02 AM No comments: 
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MAHINUNDANON KINI ALANG SA MGA TAG-IYA UG NIADTONG NAGA - DUMALA SA MGA KABTANGAN                                                   
"Kini mahitungod sa mga Sagad nga Pangutana bahin sa pagpanag-iya ug mga  Kabtangan (Yuta, Balay lakip ang ubang matang sa gambalay, Makinarya ug Mga Tanum nga namunga na.)"                                                   
                                                   
1.Kanus-a ba edekara o ipa asssess sa Assessor ang mga kabtangan:                                                
      A) Yuta nga Pinalit- Sulod  sa Kan-uman (60) ka adlaw gikan sa pagpalit. Ang fetsa sa pag notaryo sa abogado                                             
      mao kanunay sundon sa pag ihap.                                             
                                                   
      B) Balay ug uban pang matang sa gambalay- Sulod sa Kanu-uman (60) ka adlaw gikan sa  sa fetsa pagka human o fetsa sa  pagpuyo                                       niini, hain man sa duha ang naha-una;                                             
                                                   
      C) Makinarya-Sugdan ang pag file sa "Sworn Declaration of Property" Sulod sa Kan-uman (60) ka adlaw gikan sa pag instalar sa maong makinarya.                                             
      Ang tag-iya magkuha ug  kamatuoran (certification) gikan sa City Engineer/Building Officials nga nahuman na  ang pag instalar sa maong Makinarya.  Ug mao                                             
      kini ang dalhon ug ihatag sa City Assesor aron sa pagdeklara sa maong kabtangan;                                             
                                                   
      Adunay  Mando Ang  Mga Assessor                                             
      May gahum ang Assessor sa pag deklara  sa ngalan sa tag-iya,  subay sa  gitakda sa Article No. 295 of IRR of RA 7160).  Apan kun dili maka-uyon ang tag-iya sa balu-                                             
      wasyon sa maong kabtangan nga wala niya nadeklara, malisod na alang kaniya ang pagsupak niini.  Ang nahibilin niyang mahimo mao lamang ang pag bayad sa                                              
      tanang mejoras aron siya makapasaka ug  reklamo.   KUN MAGBAYAD,  IPASULAT DIHA  SA RESIBO ANG  "Paid under Protest"  Ug unya ipadangat niya ang formal                                              
      protest sa buhatan sa Local  Board of Assessment Appeal(LBAA). Ug aron dili ka mosangpot sa kahimtang nga  sama niini, ideklara ang mga kabtangan sa mga                                             
      panahon nga gitakda ubos sa RA 7160.  Ang tag-iya sa kabtangan may kan-uman  (60) lamang ka adlaw gikan sa pagdawat  niya sa Written Notice of Assessment,                                              
      aron sa pag pasaka sa iyang reklamo.ubos sa  IRR , Art. 317 OF  RA 7160.                                             
                                 Dugang kaayohan  alang sa mga tag-iya sa kabtangan:                  
2   Kanus-a ba mahimong bayaran ang mejoras sa kabtangan:                                                
      Mahimong bayaran ang mejoras sa mga kabtangan sa pamaagi sumala sa ubus:                           1. Kun bayran ang tanang mejoras sa dili pa muabot ang gitakta nga fetsa,                   
                                 may diez (10) porsiyento nga discounts;                  
      !)Tinuig (Yearly) -Ug  bayaran gikan Enero 2 ngadto sa Maro 31, matag  tuig.                           2.Kunhoran  ug Viente (20) porsiyento kun ang tanang mejoras alang sa                  
                                 sunod tuig, bayaran sa kasamtangang tuig.                  
      2) Bahinon Ka  upat (Quarterly) ang mejoras sa kasamtangang  tuig, ug kini bayaran sa:                                             
      A) First Quarter (Enero 2 ngadto sa Marso)               Last day   31-Mar      May dugang pangutana ba ikaw susama  ning mga musonod:                     
      B) Second Quarter (Abril 1 ngadto sa Junyo)               Last day   30-Jun      A)Pag "apply"  Pagbaligya, pagpalit o pagpa-arkila  sa kabtangan                     
      C) Third Quarter  (Julyo 1 ngadto sa Septembre)               Last day   30-Sep      B) Pagbahin-bahin sa kabilin  alang sa mga sumosonod o  nakapalit niini;                     
      D) Fourth Quarter  (Octubre 1 ngadto Disyembre)               Last day   31-Dec      C) Pagpahigayun sa pag pa titulo sa napalit nga yuta. Kini ug uban pa, ma-                       
                              himong motawag ka. Apan ang labing maayo, mao ang pagpakigkita kang:                     
                                                   
3   Makapila diay  ka higayun bag-ohon ang Tax Declarasyon sa kabtangan                           A L E J A N D R O  T A G A B   L A G A N S O N,  S R.                     
      Ka usa lamang ka higayun sulod sa tulo ka tuig (once in every three                     Real Estate Service Practitioner - PRC-REB ID No.0009807                        
      years) ipa-ubus  ang pag-utro (General Revision) ang  Tax Declaration,                      Real Property Assessing Officer -CSC-DOF ROR No. 3351                        
      gawas sa mga hinungdan nga gitugot sa balaod nga atong mabasa                     (Kaniadto Dist Assessor sa Calinan, Baguio, Marilog & Tugbok Districts)                        
      diha sa R A 7160.                     Home Address-Purok 25-A, Teachers Village, Calinan, Davao City                        
4   May  2% per mo. Penalty,  apan dili molampas sa 72%(total accum. interest)                        PLDT No. 2950213/Cell No. 09157831513(G) 09498564824(s)                        
      alang niadtong wala  makabayad sa panahun nga tingbayad sa mejoras.                     Email ad-priceisright1204@yahoo.com & facebook acc't use  "same name"                        
                                                   
   PS-UG ALANG SA DUGANG O BAG-ONG KASAYURAN, (UPDATES) BISITAHI ANG MGA BUHATAN SA CITY ASSESSOR O CITY TREASURER SA MGA LUGAR DIIN                                                 
      MAHAMUTANG ANG INYONG MGA KABTANGAN-DAGHANG SALAMAT.                                             

Dear Visitors of this Medium:

Please feel free to post your question or inquiries about real estate.  I would be more than willing to jot down my answer.  Please be assured that I will give you answer that will more or less give the answer you are waiting for.  Placing it here would more or less  give chance to others to see  and in some other way give them the best possible way to do it. If there are taxes unpaid, these are financial problems that will affect your finances monthly.  It is a deduction of 2% per month, which would have been part of your heard earned savings.

FORMULAS FOR WORDS AND PHRASES USED IN GOVERNMENT APPRAISAL AND ASSESSMENTS
a) Schedule of Market Value Usually this Schedule is being prepared by the Assessor. Before the devolution of the powers under the Local government Code of 1991, it is the Department of Finance who approves the Schedule of Market Value. Under the RA 7160, it is now the local Sanggunian who will approve the Schedule of market Value. With this Schedule, the Assessor is guided on what values are to be used in arriving at the Fair Market Value of the property he is going to asssess. Samples of the Schedule of market Values are: From the R.Magsaysay junction of Villafuerte street both side to Davao Bukidnon Highway the following are to be used: Commercial lots along the street Php 2,000,000 per sqm , all other interior lots 1,000 per sm Residential Php 1,500 per sqm Agricultural lot Php 50,000 per ha. Residential Assume the following, to be owned by Mr. Candido Yutan Kaayo: 1,200 sqm of commercial lot located at Villafuerte Street 1,000 residential lot 10 hectare agricultural lot Formula to arrive at Fair Market Value Definiton of Faair Market Value Refer to Section 199 Letter I A)Along the road, Commercial lot 1,200 x 2,000 =2,400,000 B)Residential 1,000 sqm x 1,500/sqm= Php 1,500,000 C) 10 ha x 50,000= 500,000 How to arrive at Assessed Value Definition-Please refer to Section 199 of RA 7160 Letter H Definition of Assessment Level-Please refer to RA 7160 Letter G Formula= Market Value x Assessment Level Assuming that the following are A)the assessment levels of: B) Tax rate is 2.5% Tax rate and assessments levels are provided for by the local Sanggunian of the place where the properties are located. Commercial 50% Residential 20% Agricultural 40% To arrive at assessed value: Commercial= 2,400,000 x 50% or 1,200,000 Residential 1,500,000 x 20 or 300,000 Agricultural 500,000 x 40% or 200,000 Formula for Annual Tax dues: Assessed Value x Tax Rate Commercial 1,200,000 x 2.5% or Php 30,000 per annum Residential 300,000 x 2.5% or Php 7,500 per annum Agricultural 200,000 x 2.5 or Php 5,000 per annum Total annual tax due Php 42,500.00

What are the requirements to get a Certified True Copy/Certification/Verification?

Requirements:

1. Letter of Request or Transaction Application Form (TAF).

2. Photocopy of Title.

3. Identification Card

How to Register:

1. Approach the Registration Information Officer (RIO) to check if you have the complete documentary required for your transaction. Complete the TAF

2. Submit complete documents and the TAF to the Entry Clerk and wait for the Claim Assessment Slip (CAS)

3. Proceed to the Cashier and pay the Registration fee and IT Fees indicated in the CAS. Receive receipt and claim stub

4. Claim document from the Releasing Clerk on the date indicated on your claim stub

Same process apply on how to get the Certified True Copy/Certification

What are the Basic Requirements for Registration?

1. Original of the deed/instrument

If original document cannot be presented, the duplicate original or certified true copy shall be presented together with a sworn affidavit executed by the interested party stating why the original document cannot be submitted.

2. Certified copy of the latest Tax Declaration of the property

3. If titled property, owner’s copy of the certificate of title, and all issued co-owner’s copy if any

Note:

a. If a document was executed abroad, a Certificate of Authentication by the nearest Philippine Consulate is required.

b. If either party is a corporation, the following are also required:

      i. Secretary’s Certificate/Board Resolution indicating the authorized signatory(ies) and the scope of authority

       ii. Articles of Incorporation

       iii. Certificate of SEC that the articles of incorporation has been registered

For Issuance of Title Transactions

All issuance transactions require the following documents aside from the basic requirements:

1. BIR Certificate Authorizing Registration (CAR) re: payment of capital gains tax or donor’s tax, as the case may be

2. Real property tax clearance re: up-to-date payment of taxes

3. Proof of payment of transfer tax

4. If the land is covered by CARP, DAR clearance and Affidavit of Landholding of transferee

Additional requirements for specific types of issuance transactions:

1. Extra-Judicial Settlement / Adjudication

· Affidavit of Publication stating that the notice of settlement has been published once a week for (3) consecutive weeks

· If minors are involved, Court Order approving the settlement

2. Judicial Settlement of Estate

· Court Order approving the partition

· Certificate of Finality of the court order

· If the property is being sold or encumbered during the settlement proceedings, Letters of Administration

3. Extra-Judicial Foreclosure of Mortgage

· Certificate of Sale by the sheriff/notary public

· Approval of the Executive Judge, RTC

4. Consolidation of Ownership

· Affidavit of Consolidation of the purchase or Final Bill of Sale executed by the highest bidder

5. Judicial Foreclosure of Mortgage

· Court Order directing the sale by public auction

· Deed of Sale issued by the sheriff

6. Execution Sale

· Notice of levy or attachment must first be annotated accompanied with a writ of execution

· Certificate of Sale

· Final Deed of Sale

7. Registration/Sale of Subdivision Project

    * License to Sell

· Development Permit

· Certificate of Registration

For Annotation Transactions

All annotation transactions require the following documents in addition to the basic requirements:

1. Real property tax clearance re: up-to-date payment of taxes

Additional requirements for specific types of annotation transactions:

1. Mortgage / Lease

· Documentary stamp tax

For Subdivision and/or Consolidation Transactions

All subdivision/consolidation transactions require the following documents aside from the basic requirements:

1. Letter request for subdivision/consolidation

2. Sepia or polyethylene film of the plan duly approved by Land Registration Authority or the Land Management Bureau

3. Blue copy of the plan

4. Original technical description (duly approved)

If with change of ownership, the following additional documents are required:

1. Agreement of partition

2. Real estate tax clearance

For Condominium Transactions

If CCTs are to be issued for the first time in the name of the registered owner, the following are required:

1. Master Deed

2. Declaration of Restriction

3. Diagrammatic Floor Plan

4. Letter request for issuance of individual Condominium Certificate of Title

5. Certificate of Registration with HLURB

6. Development permit

7. License to sell

8. Owner’s duplicate of the title of the land and all issued co-owner’s duplicate, if any

For subsequent transfer of CCTs

1. Certificate of management

Notice to the Transacting Public-for more updates, please visit the Register of Deeds Office near your residence.

THEOLOGIANS SAY THAT WHEN WE PRAY, WE ARE TALKING TO GOD.  WHEN WE MEDITATE, WE LISTEN TO GOD. AS WE PRAY, we keep always asking for the thing that we need, forgetting that our Father it an all knowing God.  Even if the words we are about to say to him is still at the tip of our tongue, He knows what we are asking for.   However, because of our human frailty,  it is but natural for us to say to God of all those things we need.  With least faith in him, we doubted that of his providential power.

Even all of the waters in the ocean can not sink a small ship unless the water get inside it. Doubts instead of Faith in God's providence will get us drown. We have only to remember that like the disciples some two thousand years ago, they have Jesus as their important passenger. All of them were terrified prompting them to cry for Jesus help. It was only Jesus' command "Peace be still" that indeed there was peace. Today, we often experienced powerful storms in our life that disturbed and challenged our comfort zones, forgetting that by calling the same Jesus,through our l prayer, we can also wake him up to extend to us his ever helping hands. Yes, my friend Jesus is the same Jesus in biblical times and the same Jesus we knew in our hearts. John 14:14 says, If you ask me for anything in my name, I will do it. A m e n

God wants that his creation will have all the things that God can give.  When God created Adam and Eve and placed them in the Garden of Eden, they have everything.  Dili na kinahanglan nga sila ila motrabaho ug magpa-agas pa sa ilang singot.God provide them everything,  In addition, they were walking in communion with God.

In the new testament, Jesus,the son of God, through the teaching of his disciples warned the believers, when it was said to them that "the love of money was the source of all evils  Wala nag ingon ang kasulatan nga bawal ang magpakdato.  Hinoon adunay gipasida-an ngadto sa mga believers about the love of money and at the same time serving God.  Dili jud daw na mag-uban.  Here are words taken from Jeremiah, one of the prophets in the Old Testament.

THE REALITY ON FORBIDEN WEALTH
Here is what God says about forbidden wealth through the mouth of prophet Jeremiah, Chapter 17, verse 11

The person who gets money dishonestly
Is like a bird that hatches its eggs it didn't lay
In the prime of his life,he will lose it
And in the end, he is nothing but a fool.

"DO YOU WANT YOUR LIFE ALWAYS ON THE GO"
If your answer is yes, then Search for the Reason why you were born.

A famous author of a widely publicized book advised everyone not to practise the negative way like " I can not do it. But simply say, how can I do it. Why.... Here are my explanations. I hope you can add and share your own experience in life.

What is the effect of the first statement. Since it is a is a declarative sentence, it is an admission that you can not do it and will never do it. You are simply sending a good message to your brain to stay idle most of the time. Punctuation wise, it is not a comma, but a period.


The second sentence is a question. It will energize your will power and surely you will be propelled to do something, anything and everything. You will even be doing the impossible to get the answer, even risking your health and life just to know the answer. Since it it remains a question mark, you will be looking for the appropriate answer . Conclusion-The "how to do it" solution, which is lurking in your brain" will make yourself on the go. Like the purpose of life, search for it, The "why you are here and for what purpose" would make your life even more meaningful, you will ask God, today and the rest of your life this question. "Lord, why, I am here." You have to do it consistently, yes without let up, because like a User's Manual " of your cellphone, God really  knows the answer.  Why?  He is your Maker.

Human as we are, during death, we often hear of people who were made to say eulogy....."The sudden death, the untimely departure of our friends.... Ang hinanaling kamatayon  ni  Papa, etc is an opposite of what the bible says.  Take a look of the following:

Ecclesiastes Chapter 3, verses 1 to 3: Everything that happens in this world, happens at the time God chooses. He set the time for birth ( May 27, 1958 in reference to Sec. Jesse M. Robredo) ) He also sets the time for death (August 18, 2012.)

Our Heavenly Father had known in advance, when you will be born, when one  will die and in what manner, time, place one would die. He knows because he had crafted in his mysterious ways what you will be

Psalm 139, verse 16, “ You saw me before I was born, The allotted days to me had all been recorded in your book, before any of them ever began.” We can not question God's wisdom, we have only to abide by his will, as it has been written in the Book of Life.

But why fear death, when in Genesis, we were already forewarned that " Man, thou art dust and to dust you shall return.  OUr own Jose Rizal in his immortal Mi Ultimo Adios, paragraph 14, last sentence says, "Morir es descansar..............."In death there is rest."
Jesus also said in the opening verses of Chapter 14, according to the Gospel of St John says...........do not be worried and upset.  Believe in God and  believe also  in me.  There are many rooms in my Father's house.  I am going to prepare a place for you.  I would not tell you this if it were not so.  After I go and prepare a place for you, I will come back and take you to my self so that you will be where I am."

Further Jesus said to Martha and Maria. " Your brother Lazarus is not dead, He is only sleeping." These are the assuring words of God, because He knew there sis still life after death.

Death is only a cessation of all body organs, says the doctor. To theologians, Death is not the end, but the beginning of eternal life. It is only the demarcation line that separates life that has end and to everlasting life.

To the family of the late Sec. Jesse Robredo and all those who may experience the inevitable cycle of human existence, I trust that the Words of God will make you strong, to face the reality of Life.

WHY GOD ALLOWS THINGS TO HAPPEN THAT WAY.

Human as we are, during one of the tragic moments in our life, we question God's Wisdom. It will take time before the wounds will heal, but sooner as we ponder the Ways of God will will come to realize his ways. There are some lines in the Bible that will help us understand His ways. In Genesis, it says, "Man, thou art from soil and to the soil you shall return. In Psalm 90, verse 10, it says "70 years is all that we have, 80 if we are strong. Further, Psalm 139, verse 16, “ You saw me before I was born, The allotted days to me had all been recorded in your book, before any of them ever began.” In Ecclesiastes Chapter 3, verses 1 to3, Everything that happens in this world, happens at time god chooses. He sets the time for birth, he also sets the time for death. But why fear death, when Jesus to Mary and Martha, "Do not be worried, your brother, Lazarus is not dead, but is only sleeping. Noted Bible scholars viewed that not as the end of life, but instead the beginning.... the beginning of Life that will never end with the Lord our God. Death in the language of the doctors is just the cessation of physical life, where all of the body's part cease to function. In the language of the biblical scholars, DEATH IS SIMPLY GOING HOME TO THE FATHER. Do you still remember John 14, verse 1 to 2, "Do not be worried and upset, Jesus told them. Believe in god and believe also in Me. There are many rooms in my Father's house. I will go and prepare a place for you. I will not tell you is if it were not true. After I go and prepare a place for you, I will come back and take you to my self, so that you will be where I am."

What Happens If Real Property Tax is Not Paid On Time                           
(for Real Properties Assessed for the First Time)                           

                                                         
A  ) Delinquent Years   Assess           Tax           Tax           Accum Annual
No.           MV         Level     AV      Rate      Due          Rate    Int.       Total
1   2002   300,000   20%   60000   0.025   1500   72%   1080   2580
2   2003   300,000   20%   60000   0.025   1500   72%   1080   2580
3   2004   300,000   20%   60000   0.025   1500   72%   1080   2580
4   2005   300,000   20%   60000   0.025   1500   72%   1080   2580
5   2006   300,000   20%   60000   0.025   1500   72%   1080   2580
6   2007   300,000   20%   60000   0.025   1500   72%   1080   2580
7   2008   400,000   20%   80000   0.025   2000   72%   1440   3440
8   2009   400,000   20%   80000   0.025   2000   72%   1440   3440
9   2010   400,000   20%   80000   0.025   2000   48%   960           2960
10   2011   400,000   20%   80000   0.025   2000   24%   480           2480
   Total Principal and Interest Payable         17000          10800      27800
B)Current Year                           
   2012   This is current      800,000   0.025   2000   90%    1800   
      with 10% discount)                     
C) On Advance Payment                           
   2013   20% is granted If 2013 is paid before March 31, 2012                     
                                    800,000   0.025   2000   80%            1600   

Pedro walaiuta  applied for a 5 hectares agricultural land on June , 1990, when he was only 21 years old.  After 22 years of waiting, it was approved and  an Order for the Issuance of title was issued.  Assuming that the Schedule of  Market Value of the following:

1. Coconut Land (Eff 2008 Gen Revision) 80,000/ hectare before 2008 revision 60,000/hectare


How much would be the tax due

Assumptions:            
Schedule of Market Value         SMV   
2008   General Revision      80,000 per hectare   
Prior to 2008 60,000 per hectare            
Tax rate of Davao City         2.50%   
Section 222 of the Local Government code of 1991-not more than 10 years subject to tax            
         Year   SMV
Exclude Year of Assessment         2012   (x)
Begin Here      1   2011   
      2   2010   
      3   2009   
      4   2008   80,000
      5   2007   60,000
      6   2006   
      7   2005   
      8   2004   
      9   2003            
      10   2002            
(x) When less than ten years, the year of Assessment is the reckoning year.                     

SMV for 2008 to 2011            80,000         
                     
Computation for 2008 to 2011            Formula   Area      
1. Market Value= SMV  x Area            80,000   5   hectares    400,000.00
2. Assessed Value=MV x Assessment level            400,000   20%   percent    80,000.00
3. Annual Tax Due= Assessed value x Tax Rate            80,000   2.50%   percent    2,000.00

SMV for 2002 to 2007            60,000         
                     
Computation for 2008 to 2011            Formula   Area      
1. Market Value= SMV  x Area            60,000   5   hectares    300,000.00
2. Assessed Value=MV x Assessment level            300,000   20%   percent    60,000.00
3. Annual Tax Due= Assessed value x Tax Rate            60,000   2.50%   percent    1,500.00

Total tax due for the ten-year period:                     

2008 to 2011 or      4 years   x 2,000/year or   8000         
2002 to 2007 or      6 years   x1,500.00/year or   9000         
Total tax for 10 years                                       17,000         
                     
Note: Interest is waived if the total tax of 17,000 shall be paid on the next quarter following the date                     
when the notice of Assessment was received by the Owner/authorized Representative.                      
Take note, the keywords are " Notice of Assessment was Received"                     

Mr. Juan Yuta-an is an owner of a 5 hectares agricultural land. When subdivided into smaller residential lots, it contains the following:

Roads and play gounds and other subdivision facilities  10,000 sqm meters
Residential lots 40,000 square meters.

Questions:

1.  Are the subdivided lots taxable as Residential? Or will it remain as agricultural?
2. If not, when will it be classified for assessment purposes as  residential lot.


Answers:SEC. 198. Fundamental Principles. - The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles:

(a) Real property shall be appraised at its current and fair market value;
(b) Real property shall be classified for assessment purposes on the basis of its actual use;
(c) Real property shall be assessed on the basis of a uniform classification within each local government unit;
(d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and
(e) The appraisal and assessment of real property shall be equitable.

2. This is supported by LAR No. 1-92 of October 6, 1992 that "if there is no physical change of the property so divided, it shall remain as agricultural.  change in assessment takes place for that portion when where is an actual development of the property.

Ang Ginoo miingon, "IpAkita ko ang akong himaya sa tanang mga nasod ug masayran unya nila ang akong gahum sa pagbuhat sa akong kabubut-on.  Ang mga Israelita mahibalo unya nga ako, ang Ginoo mao ang ilang Dios sukad sa maong adlaw hangtod sa katapusan. Ug masayran unya sa  mga nasud  nga ang mga Israelita nabihag tungod sa ilang pagkadautan kay ila man akong gibudhian ug tungod niini gitalikdan ko sila ug gitugyan sa ilang mga kaaway ug busa nangamatay sila pinaagi sa gubat.  Gisilotan ko sila sumala sa ilang mga sala ug kalapasan ug gitalikdan ko sila."

Busa ang Ginoo nagingon, " Ibalik ko kang Jacob ang iyang kadato ug kaloy-an ko ang katawhan  sa Israel. Ipakita ko nga ako manalipod sa akong balaang ngalan. Inigpuyo na nila sa ilang yuta diin wala nay angay kahadlokan, malimtan nila ang ilang ilang kaulawan nga ilang nahiagoman tungod sa ilang pagbudhi kanako.  pinaagi kanila ipaila ko ang AKONG pagkabalaan atubangan sa kanasuran.  Ug unya maila sa Israels nga ako gayuod ang Ginoioo nga ilang dios "KAY AKO MAY NAGPABIHAG KANILA NGADTO SA KANASURAN UG AKO USAB ANG NAGPAPAULI KANILA SA ILANG KAUGALINGONG YUTA, WALA GAYOY MAHIBILIN KANILA DIDTO SA UBANG NASUD UG DILI KO NA GAYOD SILA TALIKDAN UG IBUBU KO ANG AKONG ESPIRITU SA KATAWHAN SA ISRAEL.  AKO ANG GINOONG DIOS MAO ANG NAGSULTI NIINI." Ezequiel Chapter 39-21 to 29

Sa pagtoo nga kini makahatag ug gamay hinabang samtang magpuyo kita dinhi sa kalibutan, I have compiled some sayings.  Authors are found at the end, of their lines  however, others continue not to indicate their names, therefore I  just simply add -Anonymous

1. With every rising of the Sun, think Life had just begun-Anonymous

2. Aim to carve your name not on marbles, but on the hearts of men-Anonymous

3. Spend your life in anyway you want, but remember, you can only spend it once. Rev. Leroy Roger

4. The texture of Eternity is woven in the loom of time on Earth-Anonymous

5. If you want to build a tall house of virtue, first, you have to lay deep the foundation of humility-St. Agustine

6. The first thing about Wisdom is to now the Truth; the Second to know what is False-Anonymous

7. Life is a succession of lessons, it must be lived to be understood. Anonymous

8. The noblest pleasure of life is the joy of understanding-Anonymous

9. Happines is where it is found, but seldom it is sought-F. Billings

10.  Our duty is to see through one another, not see see another through.-Anonymous

11. Prayer changes everything, including us. Anonymous

12. The little thoughts, humble it maybe, makes the mighty ages of Eternity-Anonymous

13.  Love one another, for it is the foundation of understanding-A. T. Laganson, Sr.

14. Ikalipay ko ang pag-alagad kanimo, kay mao kana ang hinungdan nga ania ako dinhi. A. T. Laganson,  Sr.

15. From the time  you know how to separate Truth from False,  Wisdom had just begun in you -A. T. Laganson, Sr.

Lantawon nato balik ang mga panghitabo , diin ang nasud Israel gikan pa sa ilang pagkahaw-as gikan sa Ehipto ngadto  nga naglawig paingon sa yutang gisaad nila.  Bisan pa man ug sa kanunay nag uban ang Ginoo kanila, adlaw ug gabii, apan daghan sa ila ang nagpadayun sa mga hiwing buhat nga gikasilagan sa Ginoo. Yes, sayun ra ug dali ra unta nilang latason   gikan sa Ehipto ngadtosa Canaan, ang kanhing pinuy-anan ni Jacob, apan tungod sa ilang pagkamasinupilon, gilimong limong sila didto sa kamingawan for 40 years.  Ngani sa mga nailhap tawo nga gikan sa Ehipto mga miabot ug a little more than 600,000 duha ra ka booc ang nakalahus ngadto sa Yutang gisaad sa ilang katigulangan.  Si Caleb ra ug si JOsUa ANG GITUGUTON  NGA MaKaabot didto. Ang uban gisilotan ug nanagamatay tanan ddito sa kamingawan/ Moises, the servant of the Living Do was not spared. He too also died, but tungod sa kaayo sa Ginoo, igo ra  siyang gipatan-aw  niadtong yuta nga gisaad ngadto sa ilang mga katigulangan. 

Bisan pa man niini sa ilang pagkamasinupakon, ang Ginoo nagpabilin sa pagtuman sa iyang mga saad ngadto ni Abrahan, Isaac ug Jacob.  Ug nagpabilin kining maong saad ngadto sa modern day Israel , apil na kita nga mitoo sa iyang mga pulong ug misunod sa mga maayung mga buhat.
Mao kini ang saad ug   panalangin sa Ginoo sa Israel:

Ang Ginoo miiningon, " Wala na unyay mga nasud nga magsakit sa Israel nga daw mga tunok,  Niadtong adlawa, makaila na sila nga ako mao ang Ginoong Diyos."


Mao kini ang giingon sa Ginoo.  Inigtigom ko unya sa katawhan sa israel, gikan sa mga nasud diin ko sila gipatibulaag, makita ang akong pagkabala-an atubangan sa kanasuran.  Adto na unya sila puyo sa ilang kaugalingong yuta nga gihatag ko sa akong akong alagad nga si Jacob.  Magpuyo sila sila nga layo sa kadaut ug magtukod silag mga balay ug magtanum ug mga paras.  Wala na unyay magsamok kanila kon silotan ko na ang mga kaasikbit nga nasud nga nagdaugdaug kanila,  Unya makita n a nila nga ako mao ang Ginoong Dios." Ezequiel 28: 24 to 26

Ang mga tag-iya sa kabtangan maka pahimulos ning musnod nga discounts, ubus sa mga provision sa Local Government Code of 1991:

10% Discount if you will pay your 2009 real property tax on or before March 31, 2009
      The government makes even easier for the real proeprty owner to pay in installments as follows:
       Quarters ending-On or before, March 31, June 30, September 30, and December 31, of the current year.

20% Discount if you pay now your 2010 real property tax due.

Ask  your respective Treasurer for more updates about the discounts

I have a daughter who passed the Registered Nurse Examination ( not from the exam where there was leakage) She is now with the Davao Medical Center undergoing his On the Job training.
She is a product of Davao Doctor's College, Davao City.  She is also a graduate of Bachelor of Science in Accountancy and Bachelor of  Science in Management. She is 32 years, but single until this writing.  Do you know of companies in foreign lands where Nursing is still in demand and whose procedures in paper processing are not yet so strict.  She can be available at the following address:

Email ad:marivicgreatmusic@yahoo.com

Postal address-Purok 25, Teachers Village, Calinan, Davao City, Philippines

My own address can be seen below as my signature when posting

If you want to buy a subdivision lot and a house over it, some WORDS OF CAUTION, SO THAT YOU WILL NOT REGRET AT THE END OF THE DAY.  tRY TO ASK YOUR AGENT OR THE OPERATION MANAGER THE FOLLOWING BASIC QUESTIONS:

1. Is the company registered with the following agencies of the government:
a-SEC- for corporation and partnership
b-DTI-For  single proprietorship
c. HLURB_For accreditation as  real estate dealer/developer-where AUTHORITY TO SELL WILL BE   
    ISSUED BY HLURB WHEN ALL REQUIREMENTS ARE COMPLIED BY THE DEVELOPER.
d. IS The subdivision project (meaning the land where you intend to buy) approved by:
1-DAR (for conversion from agricultural to residential)
2.By City Council for the approval of its subdivision status
3 By the Land Registration Authority(Bureau of Lands-DENR) for the approval of its subdivision
    plan
2. Is the company accredited by the BIR as dealer of Real Estate

3. Get a CERTIFIED xerox copy OF THE MOTHER LOT OR THE SUBDIVISION LOT, from the Register of Deeds and know the following:

IS THE TITLE FREE FROM THE FOLLOWING:
a-Mortgage-It is likely possible that foreclosed yung property ng may-ari  at gusto lang niya  na makalikum ng malaking pera, para kunin ang titulo niya;
b-The property might be subject to a lis pendens, or adverse claim among the heirs that would prohibit the subdivison, of said property
c-The property might not have been paid its real property tax, or is in the process of public auction for non payment of tax-gO TO THE cITY tREASURER
d-the property might be used for a bond-GO TO THE CITY ASSESSOR AND SECURE A CERTIFIED TRUE COPY OF THE TAX DECLARATION;

4. the developer/owner of the subdivision had been a subject of so many claims/complaints as to
a. UNFINIshed project;
b. Building of substandard materials
c. Overpricing of units and lots
d. Claim against the developer for non-payment of the property owners.

No. 4- a to d would be more than enough to place the Owner/Developer of the subdivision BLACKLISTED WITH THE HLURB.

IF YOU HAPPEN TO ADVANCE SUBSTANTIAL AMOUNT OF MONEY, IT WOULD BE HARD FOR YOU TO GET IT BACK. BE MUCH AWARE OF THE ABOVE MENTIONED SCENARIO.  Even developer with good track records in realty business has its own KALOKOHAN.  DO NOT BE DECEIVED AND BE TRAPPED BY THOSE GOOD TALKERS. You have to do some personal assignments before jumping, aron dili dako ang pagmahay ugma damlag. Dili man ka amapugos, kun dili gyod ka mouyon.

Yes, it is pretty good, to do our assignment first before entrusting our hard earned money to STRANGERS IN THE NIGHT., WHO ARE THERE GROPING IN THE DARK, ESPECIALLY IF THEY KNEW THAT THEIR NEXT VICTIM IS MARRIED TO A FOREIGNER.

Seller, can still sell it.

For the enterprising owner who has the guts, ug waala po'y ulaw, puede.  Magdeclare lang siya ug lost title ug sa dihang may title na siya, iya na sab nga ibaligya sa laing buyer. Kana kun maka una siya.

Buyer, can prevent it

As soon as you take hold of the title, see to it that ang tanang mga requirements to transfer the property to your name are all complied with.  Deretso sa mga naasuy nga mga officina.  Ayawg langay langaya basig maunhan ka pa, ma perhuisio ka unya.

Facts-Human sa pagbinayranay, milupad si Juan Alisto ngadto sa States.  Si Pedro Tanga, miadto usab sa Treasurer's Office aron magkuha ug Certifications of Realty Tax payments.  Didto iyang nahibalo-an nga  lima na ka tuig nga wala magbayaran ang tag-iya for more than5 yerars tungod sa hinungdan nga "unlocated address"  Makakuha ba siya ug Certification.  Dili, makakuha lang siya kun iyang bayran hurot ang utang ni mr. Alisto.  Ang Certification of Realty Tax payments is one of the basic requirement in titling a property to the new owner.

Mangutanan pud mo, ang dili pagbayad SA BUHIS MAO MAN  kaha ANG  hinungdan nga isubasta ang yuta, nganong wala masubasta ang yuta ni Mr. Alisto.

Tubag-Ang yu8ta ni Mr. AlistO  nahulog sa one of the exception " Kanang dili ma locate ang tag-iya, dili jud kana masubasta kay, mo invoke man pud ang tag-iya nga " I WAS NOT NOTIFIED OFFICIALLY NOTIFIED, THEREFORE, THE PROPERPTY OWNER  WAS DEPRRIVED DUE PROCESS OF LAW: AS ENSHRINED IN OUR CONSTITUTION. Sakto sab.  But pilde lang gihapon sa kaulahian ang tag-iya, because the full machinery of the law will work against you, just to collect the tax due the governnent.

Himoon lang na sa gobierno kun mahurot na ang tanang paagi sa pagpasabut sa tag-iya sa yuta.
Kuhaon lang pud na sa gobierno ubus sa "POWER OF EMINENT DOMAIN" Bayran ka under the theory of just compensation.

Example:

According to the records of theCity Assessor's Office,  E-10-11-005, A TAX DECLARATION COVERING THE  titled property of JUAN Yuta-an is located near the   500  HECTARES Water reservation  belonging to the City of Davao.  IN  1960S,  THE POPULAtion of Davao City was just 400,000 mark.  But in 2008, the population skyrocketted to 1,500,000.   There is no other area to tap water for the growing population, other the properties within the vicinity of the reservation site

under the given situation< waLANG MAGAGAWA SI mR. yUTAA-AN THAN TO NEGOTIATE FOR A BETTER PRICE FOR HIS LOT.  WALAY LABAN ANG TAG-IYA KUN MO INVOKE NA ANG MGA AUTHORITY ANING PHRASE NGA : IT IS THE PRIME DUTY OF THE  STATE TO PROTECT, PROVIDE, etc .  as it is being provided inthe constitution.

But unsa man kanang "just compensation "  Halapad kaayo nga sabton kanang maong mga words.  Sa mga Geodetic Engineer, dili jud na sila masayup anang ilang giingong sa survey mga the aggregate  area is " MORE OR LESS:  Naa ra na sa imoha,  if you can dance their music, or else you will be out of tempo.

Facts-Because of non payments of real properties covering a long number of years, Davao City caused to be sold at public auction the property of Mr. Juan Dilimobayad.  Did Mr. Dilimobayad lose ownership of his property.

No, the buyer of properties under Public Auction are just temporary owners.  the title is still in the name of the owner Mr. Juan Dilimobayad.  The owner under this public auction sale is given within one year from the date of sale, the right to redeem his property.  His failure to redeem within the prescribed period will prove fatal for the property owner to recover his property, as the buyer, after  the one year period lapsed is now clothe with the authority to transfer the title in his name.

Kini ang angay hinumduman sa mga tag-iya ug kabtangan:

Puede nga ang kabtangan isubasta aron nga ang buhis kobrahunan  makolekta. Dili hinoon basta basta pud nga mosubasta ang mga Treasurer sa mga kabtangan. HIMOON NILA KINI NGA LAST RECOURSE KAY didto sa Treasurer mismo nga level, daghan pang panahun nga gilugway.  Mohatag pa na sila ug First, second Third Notice.  Moabut pa na ngadto sa Legal Office, didto taga-an gihapon ka ug panahun sa pagbayad.  Kun magkasinabut, discretion sa Treasurer nga mohatag ug Payment by Installments, but usually the future installments are covered by Postdated checks.  In the event of "NSF" No sufficient Funds ang imong check, additonal na kaso na pud ang imong atubangon.

Mao kini ang mga t awo nga angay nga mobayad sa buhis:

1. Ang mga ta g-iya (Property owners)
2. Mga nagdumala (administrators
3. Kadtong gihatagan ug SPA nga maoy gisugo nga mobayad sa buhis, ug uban pa nga may kalabutan sa yuta.
4. Maskin ug kinsa basta dunay interest sa maong proerty like, igsoon, ug ang mga giutangan sa tag-iya sa maong yuta. diin ang maong yuta gigamit nga collateral sa loan  o ubang kasabutan

Segun sa Records sa City Assessor's Office Mr. A is an owner of one hectare agricultural property.  His brother B, who lives in Cagayan de Oro City, by his own discretion can pay the account of A.
.
FActs
Question-Si A migikan paingon sa US ug wala niya masabuti si B nga iyang igsoon nga maoy mobayad sa iyang mga kaakohan samtang wala kini sa Pilipinas.  Mahimo ba nga bayaran ni B ang utang ni A.  Dawaton kaha kini sa TReasurer sa lungsod o siyudad diin nahimutang ang maong yuta.


Answer-In my experience with Davao City, where I am based, mahimong bayaran  ni B ang utang ni A.  Aron ma reimburse ang kowarta niya, kinahanglan nga ipabutang didto sa  Land Tax Receipt kining musonod: PAID BY MR. B

kINING MGA LAKANG GIHIMO NI B NGADTO SA IYANG IGSOON  will free Mr. A to pay the 24% surcharge for 2% per month the event of non payment of the principal amount due.

1.You have to require the services of a Lawyer, to make the petition with the Court for the issuance of a new title, for the lost one;
2. sThis petition is to be published three (3) times in a newspaper of general ciruclation;
3. After hearing , the Court will order the Register of Deeds, to cause the issuance of the titile with all the information with that of the lost one, includidng the
4. You have to pay for the issuance of the new title
: name of the registered owner
2. Title No.
3. Lot No.
4. Area
5.The details of the technical descriptions of the property
6 Copied hereunder is an actual annotations of a lost title:

Entry No. 187648- Certification
Entry No. 187649-Order of the Regional TrialCourt, Branch 11, Davao City, in SP No. 7442--2--4 dated July 30, 2004, this new Onwer's copy is issued in lieu pf the first copy, which was lost and declared null and void.

Date of the Inscriptions-September 7, 2004 at 3:40 p.m.

                                         Atty Asteria E. Cruzabra
                                            Register of Deeds
.

R. A. No. 7160- Local Government code of 1991
Rule 31 Real PROPERTY Taxation fro Article No. 288 to Art 377


Article No.             Titles                                              FAQ Ref #
288                         Scope                                              For posting 
289                         Fundamental Principles
290                         Definition of Terms
291                         Administration of Real Properties
292                         Appraisal of real Property

Ref. Art. NO. 317-Local Board of Assessment Appeals Implementating the Rules and Regulation of R. A. 7160:

This is a Board created by said Law, to hear and adjudicate complaints filed by property owner

Steps/Procedure on filing complaints:

IMPORTANT-THE COMPLAINT MUST BE RECEIVED BY THE BOARD WITHIN 60 DAYS UPON RECEIPT OF THE NOTICE OF ASSESSMENT OR TAX DECLARATION.  FILING AFTER THIS DATE IS LEGALLY INFIRMED.


1. Pay in full first your real property tax. 

2. Request the clerk of the Treasurer to place on the receipt "Paid Under Protest" 

3. WITH The receipt, the tax declaration and the proper WRITTEN complaints prepared and
    Notarized by by your lawyer,  go to the Local Board of Assessment Appeal and file your
    complaints.

4. Have it received for your future reference;

5. Wait for some instructions from the clerk receiving your papers.  You will be advised to come
back on future date for  the formal hearing with the Assessor.

1. This is a NOTICE TO THE WHOLE Philippines that you received the tax declaration and the Notice of Assessment;

2.  This is a Notice of Assessment that have been legally informed that you are to pay the government of the tax due your property on the date prescribed by R. A. No. 7160

3. This is a NOTICE TO THE WHOLE PHILIPPINES THat within 60 days upon receipt, you are given that option to file your complains with the local board of assessment appeal, if you believed the assessments of your property was erroneous and/or excessive.

4. Again this is a Notice to the whole Philippines, that the tax declaration is binding on you and that  NO ASSESSOR CAN CHANGE THE VALUE OF YOUR PROPERTY AT HIS OWN DISCRETION. If there is any, the order must come not from the Assessor who prepared it, but from the Local Board of Assessment Appeal, on the basis of the complaint filed by the property owner.

(PILIPINAS NI NGA FORM, PERO MAORA UG PUPARIHAS NA SAD SA STATES

Alang Sa Tanang Mga Members of this Web and Visitors:

Nia ang Unod ug dagway sa Special POWER OF ATTORNEY (SPA)


                                            SPECIAL POWER OF ATTORNEY

                                           
KNOW ALL MEN BY THESE PRESENTS;

             I, Maria Agwanta, of legal age single,  with residence at 123 Parkville, California, USA, do hereby appoint, NAME AND CONSTITUTE,  Mr. JUAN MASINUGTANUN, likewise of legal age, married to Juana Pauli-na with residence at Calinan, Davao City, Philippines, as our true and legal representative to act for and in MY stead and to perform the following acts during the period of time that I AM abroad:

             To sell, or offer for sale, and to come to an agreement as to purchase price and thereafter to sign for ME and in MY name and receive the consideration for the sale of MY real propErties descrIbed as follows:

                                    Complete Technical Description of the Property

             Duties and Responsibilities
                    1. To sell the above property for not less than One Million (Php1500,000)
                    2. To pay the necessary expenses of the sale, like realty taxes, capital gains, doc s
                        tamps
                    3. To allow you to get Php Php 50,000 as our payment of services r endered
                    4. To render accounting of the proceeds of the Sale and to remit thee Western       
                         Union the Net proceeds under in my name.

              HEREBY GRANTING unto our representative full power and authority to execute and perform every act necessary to render effective the power to sell the foregoing properties as though I MYSELF have  performed it, and hereby approving all that he may  do by virtue hereof with full right of substitution of his person and revocation of this instrument.

              IN WITNESS WHEREOF, I HAVE HEREUNTO  SET MY HANDS THIS_____DAY OF JANUARY, 2009, AT PARKVILLE CALIFORNIA, USA.

                                                                                         
                                                                              MARIA AGWANTA
                                                                                    AFFIANT
WITNESSES:_______________________           ___________________________

United States of America   )
                                          ) S. S.
In the city of  SanFrancisco)
                                                                                             

                SUBSCRIBED AND SWORN TO BEFORE ME, this______ 2nd day of January 2009, at San Francisco,California USA, Affiant having exhibited her Residence Certificate No. 123456, attesting that the foregoing is her voluntary , deed and acts.


                                                                          ATTY ABOGADO DE CAMANILLA
                                                                                       Notary Public
                                                                          My commissiion expires_________
                                                                          IBP No.__________PTR NO.______
                                                                           
Doc.   NO:___
Page No. :___
Book No. :___

PS: Kining maong SPA magamit ra kini kun dunay pirmamahan sa Bohol  ug taga asa ka ba, ug unya dili kana lang muoli kay apike ug dili ka tugotan sa imong boss sa pag uli.  Imo na lang hatagan ug SPA ang bisan kinsa, anak ba, igsoon tiya, etc nga maoy mopirma alang kanimo.  So luwas imong plete sa Submarino or sa Concorde ba.

PAHIBALO- DILI NI PUEDE GAMITON KUN KAMBIOHAN ATONG ASAWA, BANA, KABIT UG UYAB- HI, JOKE LANG

As in the case of FAQ 21, Mr. C who is in the Philippines, will just require Mr. D in the United States, to execute a Special POWER OF Attorney that will give him the necessary authority to subdivide the propertyof their deceased parents,  Among them, but not limited to the following are:

1. To subdivide the property of our parents under Title No. TCT-No. T-123456, Lot No. 789-C, with an aggregate area of 10 hectares, to be divided equally between Child C and D
2. To pay all taxes and expenses  out of the funds of the estate and render final accounting of funds after this authority had been accomplished;
3. To compile, submit, sign and receive all documents relating to the transfer of the title to the Heirs C and D.
4. To declare 1/2 share or 5 hectares of the property in my name  (D)  with the City Assessor's Office
5. Finally to send the original copy of the title to me at 12345 Parkville Street, California,USA at the earliest possible time.

The Special Power of Attorney must be prepared by a lawyer in America, to be signed by D in the United States and must be authenticated by the nearest PHILIPPINE Embassy or Consular, Office, wnere the State of Mr. D is under jurisdiction.

Better still, consult your family lawyer for an opinion.

Assumptions:

According to the records of the City Assessor's Office,  under Tax Dec. No. E-10-11-2345, A & B (both deceased) owned  10 hectares of land, with C & D as heirs.  The question is,  C is in the Philippines and D is in the US.

Is the partition of the estate possible?

Yes, by all means.  Basta magkasundo lang ang dalawang anak.  How to do it.  Please ask, and I will tell you how.

1. Deal with a licensed Real Estate Broker, before entrusting your hard earned money to the stranger.  You can ask if he is licensed from the Department of Trade and Industry and the Housing  and Land Use Regulatory Board;

2. As in the case of Subdivision properties, Check if the owner or developers have been issued the Authority To sell by HLURB AND OTHER related government offices;

3.In addition to No. 3, check if the Subdivision Plan is approved by the Bureau of Lands or the Land Registration Authority.  Iwasan ang Unapproved Sketch Plan. Lulutuin ka sa sariling mantika mo. Walang pera ang mga  klaseng developer or owner na iyan.  Pag hindi iyan nakaipon na sapat na pera, unya unyaon  ka NA lang sa imong mga hangyo.

4. Ask from the lot owner a xerox copy of the title you are intending to buy. Basig ang iyang ibaligya portion SA TITULO NGA GIKAN SA DAR/CARP. NAAY MGA RESTRICTION LIMITATION ANA:
4-A)  SAMA PANANGLET SA 10-YEAR PERIOD AFTER THE DATE OF THE TITLE.
4-B) CARP/DAR nga titulo dili mabaligya hangtud nga dili mabayran tanan ang utang sa beneificiary didto sa Landbank and kanang naa sa 4-A above
To be sure , Go to the Register of Deeds and ask for a Certified true copy for the same title.  It is in this Office where you will know that:
A) The title is used as collateral of a  loan;
B) THIS title is used as Bond;
C) There is a pending case of ownership filed among the heirs ;
D) there is a lis pendens- an annotation that states some specific restriction of the property;
E) It is in this Office where you will be advised that your copy is fake or genuine;
5.IF You are really eager to buy, use the services of a licensed and trusted geodetic engineer to relocate the land ;

6. Go to the City Assessor's Office, to verify the tax declarations.  It will just take you few minutes because of the computer age.  There you will now fro that office that:
A) the property is under auction.
B) USED AS BOND;
c) HAS BEEN MORTGAGED

7. Go to the Treasurer's Office of your locality and check if the property tax of the land/bldg. you intend to buy has been paid in full. Remember that it is a requirement that the fullf payment of tax  until the current is necessary to  transfer the property. Walang payment, walang transfer.  If not, this will be a good subject for negotiation.

8. Kon ang imong gipirmahan CONTRACT TO SELL ( KASABUTAN LANG KINI NGA IBALIGYA ANG YUTA.) ALANG LANG KINI SA INSTALLMENT NGA PAGPALIT.  human PAGBAYAD NIMO IN FULL, MAO PA ANG PAGHIMO UG DEED OF SALE.  THIS CONTRACT OF SALE MUST BE APPROVED BY THE HLURB or other related government agency.   TO BE SECURED, REGISTER THIS CONTRACT tO SELL, WITH THE REGISTER OF DEEDS, ARON DILI IBALIGYA UG UTRO SA TAGIYA OR SA DEVELOPER ang yuta nga imong gibayran ug installment.

BASAHA NI KANUNAY,  I WILL ADVISE ALL THOSE READERS TO MAKE SOME PRINT OF THOSE INFORMATIVE ADVICE AND KEEP IT FOR PERSONAL USE.

Ug sa laing bahin kun na one two three ka human nimo ni mabasa o ma xerox, tawagi agi aron mahibalo-an nako asa  e improve nato ang maong procedures aron makatabang kita sunod aron dili gayud nato hatagan ug higayun ang mga mangingilad sa pag ilad kanato..

TAWAGI LANG AKO KUN ADUNA PA IKAW'Y ANGAY NGA MASAYRAN BAHIN NIINI.

Case- Mr. Pedro Pagkadatu bought a commercial property along Ortigas Avenue Metro Manila. The property was worth Php 50,000,000.  Unknown to Pedro, the owner a close friend of him  was indebted to the government some Php 3,000,000 worth of real property tax.  In addition, the property was also used as collateral to  finance the construction of a house which is not  on the property he bought. His friend give him only the Xerox copy, instructing him to get the copy from the bank explaining him further that he is already cleared by the bank.
Question-Can Pedro title the property in his name.

The answer is a big no.  You can process the title only if you have paid the bank and the government to the last centavo. Upon paying the bank all the loan balances, it will issue to you the Mortgage Release.  the government when paid in full of the real property tax will issue to Pedro the Certification of Realty Tax Payment. These are the requirements of the Register of Deeds for the transfer of title of the property to the new owner.

Beware in buying properties-Examine, verify and make some study first-you will just regret after
if you will be driven by your eagerness to pay in full, without doing good some homeworks
;

As soon as you will be given the new Title by the Register of Deeds, you have to verify the correctness of the following:

!) The name per Deed of Sale must be exactly the same as that of the new title;
Marques against Marquez,  Pedro and Maria, couple is not the same is Pedro married to Maria

2. the area must be correct (in sqm if residential, commercial) and in hectare if agricultural
3. The Lot number and the boundaries must conform everything to the title


These are all true when going to the City Assessor for the new declaration-Everything must be copied exactly the same as that of the title.

Note-the problem comes when you will transfer the property, because everything must be corrected first before the transfer.

Before jumping to close a deal, secure a xerox copy of the title from the Seller. IF YOU Can not rust anyone under our present world, go to the Register of Deeds personally.
From that office, you will be required to pay say Php 75.00 and you will be given the Certified True Copy of the Title of that property you are intending to buy.

With the Certification, it is an announcement to the whole world that the original of that title exist in their office. Secondly, it is also an announcement that the copy of the title in their possession is genuine.

Facts :

Mr. A is an heir of Pedro who died living nothing, but just a verbal claim that He owns the land they are now living.  B is a neighbor, for some reason only known to him, he was able to secure a tax declaration in his name.  For so many years,he paid it as his own.

Upon the death of Pedro, B visited A and wanted to take possession of the property.  Legal battle ensued. Since no papers can be presented by A, the Court gives credence of ownership to the Official Land receipts presented by claimant B.  B won the case.

Note-This is exception to the rule, because paying another's obligation can not make you an owner.
YOU HAve to establish with facts, not merely allegations that indeed you are the rightful owner of the property you are claiming. 

1.Foremost, before making any commitment to buy, ask for the Certified True Copy of the Title of that property you intend to buy.  It might be possible that the title was used as collateral for a loan or used as bond, or have  some pending claim against the title.  YOU CAN NOT TRANSFER THIS KIND OF PROPERTY UNLESS PAID OR SETTLED.

2. Try to check if the Title is issued under CARP, there is the portion there which says, " issued under R. A. No. 6657 or the Title says TCT No. EP-123, etc.  You have to verify this CARP title can not be sold within the 10-year period from the date of the title and that the obligation of the tenant must be first settled with Landbank, before he can sell it.

3. Visit the City Treasurer for unpaid real property tax.  This would be part of your negotiation if the tax is not yet paid.  You will not be issued  Clearance of Full Payment If the Seller has not paid all his tax obligations.
4. Visit the City Assessor's Office-the tax declaration might be stamped " USED as Bonds" or Under Levy for Non Payment of Real Property Tax, OR MORTGAGED TO A Bank

Step 1 - Lawyer, Where you the buyer and all those Sellers will be there to ask your trusted Lawyer to prepare for you the necessary documents

After you have taken hold of the title-this is a legal announcement to the whole  world that you are a part owner of the universe, and therefore you can sing the famous song' THIS LAND IS MINE, I BOUGHT THIS LAND FROM HIM."

Step 2 - Assessor's Office-To get a certified true copy of the tax declaration of the property you want to buy.

Step 3 - City Treasurer-To get a Tax Clearance Certificate that the property you want to buy has been fully paid UNTIL THE CURRENT YEAR. This is the Office where you will pay your Transfer Fee
YOU Have to bring the Deed of Absolute Sale and the Tax Declaration , because in paying the City Treasurer of the Transfer Fee, they will compare the amount of the consideration per Deed of Sale against the Market Value of the the property per tax declaration

Step 4 - Bureau of Internal Revenue-Bring all the papers accumulated from Step 1 to Step No. 3
to the BIR's Office and present all of fit to the Desk Officer of the day.  You will be assessed how much you have to pay for the capital (6%) and documentary stamps (1.5% ) of the amount per Deed of Sale or the BIR Zonal valuation WHICHEVER IS HIGHER;

Important- Before you have to give all the papers to the Register of Deeds, see to it that you have xerox all for your personal file.  there are few cases where one or if not all of your documents are lost in the process. It might not be of your own making, but certainly, you will be in great trouble.

Step No - 5 Register of Deeds Again bring all of the documents accumulated from Step 1 to Step 4 to the Register of Deeds.  Give that to the clerk assigned for entry.  You are  required a minimal fee for fees and for the issuance of titles.

Step No - 6 Go back to the City Assessor and request one of those appraisers to transfer the old tax declaration in your name based on the new title you have now in possession.
Bring with you the following and have it xerox:

1. Xerox copy of the new title.
2. Copy of the tax clearance issued by the Treasurer.
3. In some Assessor's Office, you are required to present a copy of the Certificate Authorizing Registration or CAR.
4. A copy of the Deed of Sale;
5. Copy of the old tax declarations
No fees are required in the transfer of the tax declaration in your name.

PS-In all government offices, you will be advised when to come back to get the required copies you are requesting.

WITH YOUR TITLE AND TAX DECLARATIONS IN YOUR NAME, THIS IS A LEGAL ANNOUNCEMENT TO THE WHOLE WORLD THAT YOU OWN PART OF THE UNIVERSE.  WITH IT, YOU CAN NOW SING 'THIS LAND IS MINE. I BOUGHT THIS LAND FROM HIM"

Yes, in our present time, merely signing a Deed of Sale is not enough.  After you shall have complied all the requirements and paid all the fees to all government agencies, as early as possible, go to the Register of Deeds to make the transfer of the title from the previous owner to you.  Why.

Say, you forget to process the transfer of title. If the previous owner is smart, he might be tempted to declare a lost title.  Paying something like Phpm20,000 and make the necessary publication, the court will order the Register of Deeds to furnish him another Title of the same number.   If he finds a willing buyer and make who will  immediately  transfer to his name, your problem comes in. Therefore a legal battle is your last option.  Na perjuisyo ka. Time, money effort, friendship, etc.

Generally all assessments of real property tax declarations become effective the following year.  Exceptions are provided under Section 221 of R. A. NO 7160

Under normal circumstances, revisionof properties be made only once during the Revision period, that is once in every three years.
Exceptions:

!. WHEN THE PROPERTY IS TRANSFERRED TO ANOTHER OWNER.,
2. When there is change in actual use of the property
3. When the property is partially or totally damaged
4. When there is gross illegality of the assessment made.

JUSt bring the tax declaration and the two receipts of the property paid twice and make and arrangement with the Treasurer that the over payments will be applied  to the real property tax next year

Discounts:

If you pay the current year (2009) on or before March 31, 2009, you are entitled 10% discounts.
Example Tax due is 10,000 less 10%= Php 9,000 net.  This is the amount you have to pay.

If you pay your 2010 tax due today

Using the above example= 10,000 less 20% or Php 2,000=Php 8000.00.  This is the amount you will have to pay.

Penalties:

Using the example above-If you have Php 10,000 tax due and you fail to pay .  You went to the City Treasurer on January 2, the following year.  Their computation will be as follows:

Tax due for 2008 Php 10,000.00
Add-24% penalties       2,400.00
Total due             Php 12,400.00

1. Buildings built over the following areas, like, but not limited to the following are taxable:

A) On Excess lands
B) Shoulders of Road
C) Abandoned Roads
E) On lands owned by the government, like reservation, etc.

Why-All properties are taxable, unless proven to the contray.  The owner has to prove that he is indeed exempted.

Assumption-

Mario Agwanta was occupying his 10 hectare land land for a period of 40 years. On the land he built his house costing Php 1,000,000 in 2005.   On the 41st (2008) year finally the Bureau of Land approved his application. How much do you think the City Treasurer can run after the owner in terms of the number of years and in pesos assuming that there are two Schedule of market Value involved;  Before 2004 the price is Php 50,000 per hectare and after is Php 100,000


Do I need to elaborate more,  Please post your queries on this Forum. Or if you have some queries in your mind have it posted here. 

Among the exempted properties listed are:
1. Those owned by the government;
2. Properties Charitable institutions, actually, directly and exclusively used by them;
3. Machineries and equipment used by local water district, engaged in power generation and distribution of water supply;
Properties owned by cooperatives registered under RA No. 6938;
4. Machineries and equipment used for environmental protection.

As in the case of private individuals, all buildings whose market value is not more than Php 175,000
takes a 0 assessment level, therefore tax exempt. 

These are the things you are to remember:

1. As soon as the Assesor had given you tax declaration of your proeprty and you have re ceived the Notice of Assessment, under normal ccircumstances, there is no way for you to have the Market Value/Assessed Value changed for the simple reason that the amounts are too big for you to pay.

2.  Your only recourse is to pay the full amount of the tax and request the Treasurer to place on the receipt "Paid UNDER Protest"

3. Lodge your complain or petition under oath, by attaching all the necessary papers, to the Local Board of Assessment Appeal.  YOU have to make this petition WITHIN 60 DAYS UPON RECEIPT OF THE NOTICE OF ASSESSMENT. Filing petition after the 60-day period is fatal,  as your petition will no longer be entertained.

Article NO 295 OF R> A. 7160 provide us the  the answer.  but only in rare cases.

Example-The Assessor who is conducting an ocular inspection has been there say 5 times and he is not given transportation allowance.  No available transportation, but to walk to the place. The supervisor is in a hurry to submit the report of that area under inspection..

Under PD 464, otherwise known as  Real Property Tax Code of the Philippines, we called this as "Under Section" meaning as Assessor, we are clothe with the authority to make an assessment of your building under a certain provision of the law. in this case Art. NO> @(% of R. A. 7160.

Miuli lang ug tuyo si Janeth, usa ka Nurse nga nagtrabajo sa UK, aron iyang ipahimo ang iyng Dreamhouse. Nahuman ang iyang balay ug December 2004 ug unya gipuy-an gihapon niya sa maong tuig.  MIBALIK SI Janeth sa UK ug nahikalimtan niya nga ipa declare diay kadtong iyng bag-ong balay sa City Assessors Office.  PILa na ang iyang utang kun ang tanang g asto sa iyang balay Php5mILLION :

BACK TO OUR FORMULA:   MV X AL  X TR=ANNUAL TAX DUE

PHP 5,000,000 X 40% X.025= pHP 50,000

COMPUTATION OF TOTAL OBLIGATIONS DUE THE CITY TREASURER.

YEAR DUE          ANNUAL TAX DUE                     INTEREST
2005                 PHP 50,000           (MAX 72% PHP  36,000
2006                        50,000                    72%         36,000
2007                        50,000                    48%         24,000
2008                        50,000                    24%         12,000
Total                Php200,000                             Php 108,000
Total due City Treasurer(applicable to Davao City tax rate) is Php 200,000 + Php 108,000 or
Php 308,000

Mr. Juan dela Cruz constructed two identical buildings, a two storey house located along the same street at C M.Recto Avenue, Davao City.  It cost him Php 4,000,000 to build each building.  Building A was utilized as a grocery store and the other one, Building B  was used as their residential house.  The tax rate of Davao City presently is 2 1/5 percent.

Computation of Annual Tax

Actual Use of  Building A = Commercial Building

Market Value (MV) x Assessment Level (AL) =Assessed Value
Php 4,000,000 x 70 %= Php 2,800,000
Assessed Value (AV)  x  Tax Rate (TR)=Annual Tax
Php 2,800,00 x 2 1/2% or Php 70,000 per year.


Actual Use of Building B =Residential

MV x AL=Assessed Value
Php 4,000,000 x 40% = php 1,600,000

AV x TR-Annual Tax Due

Php 1,600,000 x 2 1/2% Php 40,000 per year.
 

PHP 70,000 less Php 40,000 = Php 30,000 difference

Reason=Actual use is the basis in the assessment of Real Properties.  Commercial buildings take a higher assessment assessment level than the residential ones.

NB: Tax rates differ in one City to the Other. because this is being decided by their local Councils.

AnswerS-

ONE- For a newly constructed building, it would be either of the following whichever comes first:

1. The following year, When the building is OCCUPIED, even if it is not FINISHED.
2. The following year, when the building was FINISHED, even if it is not OCCUPIED.

So that if you bought a new house and have it occupied immediately, but you failed to have declared with the City Assessor,, the reckoning of the date would be:

1. The following year after the date of the Certificate of completion.  If no Certificate of completion is presented, the City Assessor will resort to your application of Electrical Permit, water, telephone, building permit, etc.
In its absence, a trained building inspector will determine the age and the cost of  the building by his own discretion. YOU RUN THE Risk of being assessed more than what is actual and the assessment made can not be changed anymore.  You have to wait for the revision time, whcih would be  every three years.

TWO- For a newly bought or acquired building:
1.  60 days after the date of the Deed of Sale, you have to present it to the City Assessor so that it will be transferred to your name.  This can be done after all necessary fees and taxes are paid in full. The new tax declaration in your name will be effective the following year.

Before going to the solution, it is very important to know the words and phrases used in Real Property Appraisal and Assessments.  Among them are the following:

A) Market  Value (MV) = total acquisition or construction cost
B) Assessment Level = A fix percentage applied to the Market Value to arrive at the Assessed Value
This is usually fixed by the local Sanggunian as recommended by the  City Assessor;
C) Assessed Value (AV) = the amount arrrived at when the Market Value is multiplied by the Assessment Level (AL)  This is similar to taxable value
D) Tax Rate (TR) = A fixed percentage rate that the local Sanggunian approved as recommended by the CTO and the City Assessor
E) Actual Use = The predominant use of the building.

Assessed Value = MV x AL
Annual Tax Due = AV x TR

Going to the questions in FAQ No. 1

Construction Cost of the two buildings which are residential and commercial

is Php 175,000 each

Computations:

For the Residential Building

A) Market Value Php 175,000 given in the problem
B) Assessed Value: Php 175,000 x 0 Assessment level= 0 Assessed Value
Note Under the R. A. No. 7160, Sect. 218, Letter l, all buildings whose actual use is residential having a Market Value of not over Php 175,000  takes a o assessment level.
C) Tax Due(applicable to Davao City only)

(AV ) 0 x  (TR) 2 1/2% or.025 = 0 tax due, So there is no tax due for the residential building.  However, if the owner wins a lotto and have it improved costing him Php 1,000,000, that would  be taxable (175,000 plus 1 Million less depreciation of the old building)

Tax rate of 2 1/2 is composed of the following:
Basic tax= 1 1/2%
SEF  tax     1.0   
Total          2 1/2%

For the Commercial Building:

Assessed Value= MV X AL or Php 175,000 x 30% or Php 5250.00

Annual tax due= Php 5,250.00 x .025 = Php 131.25

Usa ako ka retirado nga nga nag-alagad sa  City Government of Davao, particularly sa City Assessor's Office.  I was there from 1987 to December 4, 2006 being my 65th birthday. Naghupot ako ug katungdanang Feal Property Appraiser IV.  Mao nga human sa akong pag retire, naka huna huna ko nga mopa ambit sa akong nahibalo-an bahin sa pag hatag ug value sa mga kabtangan apil na niini ang pag compute sa mga buhis nga bayaran sa tag-iya matag tuig.

This Question and Answer Forum About Real Estate therefore is an invitation to all property owners and administrators who may have some problems relative to property valuation,  real estate  taxation and of course this includes the the Webmembers and visitors.

Rest assure that  I will answer you the best I can.  If there are some questions relative to real property which I believed is not within my area of expertize, I will ask my lawyer-friend who are still in the service for proper advice.

To Michael Ligalig / and or the Administrator of this Website, my thanks for allowing me to be re gistered in this wonderful and informative site.  God bless.

As an opening remarks, I will post this as my initial invitation.  You might have some reactions, or possibly an answer, so let us post it here for everyone to share.

Dungan ang paghimo sa  duha ka balay pulos gigastohan ug Php 175,000 kada usa.
Ang usa nganla nato ug Building A gigamit nga residential.  Ang Building B, gigamit nga tindahan. 

Pangutana, pila may tinuig nga buhis sa matag usa.
Ug kung wala man, ngano kaha