Republic of the Philippines

CITY GOVERNMENT OF KABANKALAN

City Legal Office
6111, Negros Occidental

February 7, 2020

Pastor Rene D. Tonog

Sola St., Brgy. 1, Kabankalan City,
Negros Occidental

Dear Pastor Tonog:

A German Lutheran Pastor named Martin Niemoller confessed of his

cowardice following the Nazis’ rise to power in the poem entitled “First
they came.” He expressed the same in this wise:
First they came for the Socialists,
And I did not speak out-
Because I was not a Socialist,

Then they came for the Trade Unionitsts,

And I did not speak out –
Because I was not a Trade Unionist.

Then they came for the Jews ,

And I did not speak out-
Because I was not a Jew.

Then they came for me-

And there was no one left
to speak out for me.

Edmund Burke summarized said confession to mean,

“All that is necessary for the triumph of evil is for good men to nothing.”

1
It is for this reason that I am writing to you.

This is to acknowledge receipt of your letter dated January 13, 2020

requesting for this Office’s opinion and advice on whether or not you may
be reimbursed of the real estate taxes paid for Lot No. 2-A and Lot No. 3-A
covered by TCT Nos. T-169071 and T-169074, respectively. The justification
for which is the fact that a portion of which is used as a City Road.
As counsel for the City Government of Kabankalan it would be
unethical to give an opinion which may run counter with the interest of the
City. As such, you are hereby advised to consult with a lawyer engaged in
private practice for an independent and unbiased advice and opinion
regarding your rights and interests on the subject properties.
However, it is significant to note that you intimated that said
properties were acquired under the Public Land Act otherwise known as
C.A. 141. Indeed, on the face of the subject titles are inscribed “subject to the
provisions of the Property Registry Decree and the Public Land Act, as well as to
the provisions of the Mining Laws (if the land is mineral, and subject further, to
such conditions contained in the original title as may be subsisting…)”.
Taking on from said premise, and as already enunciated in the letter-
response of the Office of the City Assessor to you dated December 17, 2019,
allow us to reiterate the relevant provisions of C.A. 141:
“Section 111. All persons receiving title to the lands under the provisions of this
Act shall hold such lands to the provisions hereof and to the same public servitudes
as exist upon lands owned by private persons xxx
Section 112. Said land shall further be subject to a right of way not exceeding sixty
(60) meters in width for public highways …”
Attached herewith is a copy of said letter-response for your reference.
It must likewise be impressed that before any ideas of a tax refund or
tax credit for overpayment of taxes be entertained, the taxpayer must
ensure that he/she has no outstanding liability against the City. A perusal
of the records from the Office of the City Treasurer has revealed that the
real property taxes on the subject properties have remained unpaid since

2
the 4th Quarter of 2018. Likewise attached are the Real Property Tax Bills for
your perusal.
We hope we have enlightened you on this matter.

Sincerely,

Atty. Fortune Mae C. Cordova

Legal Officer IV

Atty. Bimbo Lavides

Assistant City Legal Officer

Atty. Basilio Antonio Garaygay

City Legal Officer

cc: Office of the City Assessor, Office of the City Treasurer