January 8, 2020

HON. ____
Municipal Assessor
Municipality of ___

Dear Sir:

Good day!

I write in behalf of the Heirs of _______ through their duly authorized

representative Mr. ____________, referring to your letter dated January 2, 2020. A
copy of the letter dated January 2, 2020 (sans annexes) is attached herewith for easy
reference.

First of all, may I note that the annexes to your letter dated January 2, 2020
appear to be incomplete as it lacks the following attachments (as indicated in the 1 st
Indorsement December 11, 2019):

1. Death Certificate
2. Special Power of Attorney
3. Deed of Absolute Sale
4. Letter request notarized by Atty. ___________

Considering that these documents allegedly form the basis for the request of a
certain “_________” to cancel the tax declaration in the name of _____________ and
revert the same back to the name of ___________________, it is highly prejudicial to
my clients’ interest that these documents are not made available for my clients’ perusal.
As such, we respectfully request that copies of these documents be immediately
furnished to my clients and the undersigned for the purpose of forming an intelligent
response thereto.

Be that as it may, may I respectfully direct the attention of Honorable Municipal

Assessor to the following legal matters that ought to be borne in mind when considering
this _______________ request:

 Lot No. _________ is clearly covered by a certificate of title (TCT No.

___________). Likewise, Lot No. ___________ is also covered by TCT / OCT
No. __________ (No. ____________). These are facts admitted by the

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 requesting party herself. That said, please consider the ruling of the Supreme
Court concerning registered land:

“A fundamental principle in land registration under the Torrens system is

that a certificate of title serves as evidence of an indefeasible and
incontrovertible title to the property in favor of the person whose name
appears therein. The certificate of title thus becomes the best proof of
ownership of a parcel of land; hence, anyone who deals with property
registered under the Torrens system may rely on the title and need not go
beyond the title. This reliance on the certificate of title rests on the doctrine
of indefeasibility of the land title, which has long been well-settled in this
jurisdiction.” (Numeriano P. Abobon v. Felicitas Abata Abobon and
Gemma Abata Abobon, G.R. No. 155830, August 15, 2012).

 Lot No. _____________ is currently the subject of a case entitled

“__________________,” for Unlawful Detainer, docketed as Civil Case No.
____________, pending before the Municipal Trial Court (MTC) of
____________.

A copy of the Plaintiffs’ Position Paper dated ___________ (sans

annexes) is attached herewith for easy reference.

There is reason to believe that this ______________ is one of the

“persons claiming rights under” the Defendants in the said case. In light of
the pendency of the civil case involving Lot No. __________, wherein the
main issue being tackled is its possession, her resort to this Honorable
Office for the summary cancellation of ______________’s tax declaration
is an ill-disguised attempt to subvert any unfavorable decision of the
Honorable MTC and to undermine its authority as a court of law. In fact,
my clients are contemplating that there is a ground for indirect contempt
against the Defendants in the case, and in particular _____________, for
their recent actions.

Given that, it is the opinion of the undersigned that it would be highly

improper for this Honorable Office to act on the request of
_____________ while the case involving the said lot is still pending.

I hope this helps to shed light on the matter.

Yours truly,

__________________

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