August 27, 2004

The City Assessor

Tagaytay City
Sir:
This refers to the request of Engr. Jaime Rodolfo of J. Rodolfo & Associates, in
behalf of the Heirs of Pedro Marasigan, seeking intervention from this Bureau on the
issuance of a tax declaration covering a parcel of land described as Psu-240054, and
covered by Original Certificate of Title (OCT) OP-1289.
In your letter-reply dated March 25, 2003, you submitted, among others, that the subject
request for the issuance of a tax declaration was held in abeyance by your Office pending
resolution of Civil Case Nos. (1) TG-2329 for Quieting of Title With Reconveyance of
Property (City of Tagaytay, Represented by the City Mayor, as Plaintiff vs. Erlinda
Marasigan Espinosa, as Respondent); and (2) TG-2344 for Mandamus (Heirs of Pedro
Marasigan Represented by Erlinda N. Espinosa, Plaintiff vs. The City Assessor, as
Respondent).
In this connection, attention is invited to the attached copies of the following
documents issued by the Regional Trial Court (RTC)-Branch 18, Tagaytay City, as
submitted to this Office, to wit:
1. Decision dated October 24, 2003 re. SP CIVIL CASE NO. TG-2344 FOR:
MANDAMUS, granting the instant petition, which reads in part, as
follows:
In the instant case, Petitioners have established their clear
legal right to the issuance of Tax Declaration in their favor and that it
is mandatory and ministerial on the part of the Respondent City
Assessor to issue the same. As per Letter of CENR Officer Rogelio
Paglinawan , Respondent City Assessor was fully appraised (sic)
that there is nothing irregular with the Petitioners Plan PSU-240054
with which OCT No. OP-1289 was based. The CENRO Officer
declared in no uncertain terms that Free-Patent No. (IV-2) covering
Plan PSU-240054 was indexed and approved by DLO Jose L. Apostol
on July 7, 1978. Most importantly, he advised that said plan does not
overlap with the 17 titles Respondent City Assessor is very much
concerned about. x x x.
Given these consideration, this Court believes that it is purely
ministerial on the part of Respondent City Assessor to issue the
requested tax declaration as he is clearly mandated to perform the

same, in a prescribed manner, and in obedience to the said Manual.

This Court does not see that Respondent City Assessor is empowered
to exercise judgement upon the propriety or impropriety of every
request for issuance of tax declarations. Said Manual does not impose
a duty upon him the right to decide how or when he should issued tax
declaration. In short, his duty requires him neither the exercise of
official discretion or judgement.
WHEREFORE, premises considered, the instant petition for
mandamus is hereby GRANTED. The respondent City Assessor,
Engineer M. Monreal is ordered to:
Immediately issue the corresponding tax declaration covering
the parcel of land shown on plan PSU-240054 and covered by OCT
No. OP-1289 under the names of the Heirs of Pedro Marasigan.
SO ORDERED.
(Underlining supplied)
2. Certification dated December 5, 2003 of the Clerk of Court, certifying that
the abovementioned CIVIL CASE NO. TG-2344 has become FINAL and
EXECUTORY there being no appeal filed to date.
3. ORDER dated April 28, 2004 re. the said CIVIL CASE NO. TG-2344
which held that: Considering that respondents failed (to) attached in their
petition for relief the required affidavit of merit as mandated by the Rules,
it is but proper and fitting that their petition for relief be dismissed.
In view hereof, and considering that the RTC Decision is already final and
executory in favor of the Heirs of Pedro Marasigan, and as emphasized therein, that the
issuance of tax declaration is purely ministerial on your part as the City Assessor, this
Bureau believes that that Office should comply with the Court Order.
Be guided accordingly.
Very truly yours,

MA. PRESENTACION R. MONTESA

Executive Director
LUCHIE/
CCS 145-04
Filename: MARASIGAN-TAGAYTAY

August 27, 2004

Engr. Jaime Rodolfo
J. Rodolfo & Associates
1124 J. Felipe Boulevard
Sta. Cruz, Cavite City
Sir:
This refers to your request, in behalf of the Heirs of Pedro Marasigan, seeking
intervention from this Bureau on the issuance of a tax declaration covering a parcel of
land described as Psu-240054, and covered by Original Certificate of Title (OCT) OP1289.
It may be recalled that your subject request was held in abeyance pending the
resolution of Civil Case Nos: (1) TG-2329 for Quieting of Title With Reconveyance of
Property (City of Tagaytay, Represented by the City Mayor, as Plaintiff vs. Erlinda
Marasigan Espinosa, as Respondent); and (2) TG-2344 for Mandamus (Heirs of Pedro
Marasigan Represented by Erlinda N. Espinosa, Plaintiff vs. The City Assessor, as
Respondent).
Recently, you submitted to this Bureau copies of the Decision and Order issued
by the Regional Trial Court (RTC)-Branch 18, Tagaytay City, including the Clerk of
Courts Certification re. TG-2344, granting the instant petition for Mandamus in favor
of the Heirs of Pedro Marasigan.
In this connection, enclosed is a copy of our letter of same date, addressed to the
City Assessor of Tagaytay City, with instructions to comply with the Court Order.
We trust that this suffice your abovementioned request.
Very truly yours,

MA. PRESENTACION R. MONTESA

Executive Director
LUCHIE/
CCS 145-04
Filename: MARASIGAN-TAGAYTAY