426 Phil. 280
DE LEON, JR., J.:
It is apparent why the foregoing cannot qualify as a notice of tax assessment. A notice of assessment as provided for in the Real Property Tax Code should effectively inform the taxpayer of the value of a specific property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. The September 3, 1986 and October 31, 1989 notices do not contain the essential information that a notice of assessment must specify, namely, the value of a specific property or proportion thereof which is being taxed, nor does it state the discovery, listing, classification and appraisal of the property subject to taxation. In fact, the tenor of the notices bespeaks an intention to collect unpaid taxes, thus the reminder to the taxpayer that the failure to pay the taxes shall authorize the government to auction off the properties subject to taxes or, in the words of the notice, “Ipinaaala-ala po lamang, ang sino mang magpabaya o magkautang ng buwis ng maluwat ay isusubasta (Auction Sale) ng pamahalaan ang inyong ari-arian ng naaayon sa batas.”“______________Patalastas
“G/Gng. MANILA ELECTRIC COMPANY
Ortigas Avenue, Pasig
Metro Manila
Mahal na G./Gng.
“Ipinababatid po namin sa inyo na ayon sa talaan ng aming tanggapan, ang buwis sa mga ari-arian ng nakatala sa inyong pangalan ay hindi pa nakakabayad tulad ng nasasaad sa ibaba:
Tax Decl. No. Location Assessment Year Tax Due Penalty TotalB-009-05501 SucatP86,874,490 1976-78 6,515,586.75
+1,563,740.82 - P8,079,327.57B-009-05502 SucatP81,082,860 1977-78 4,054,143.00
+972,994.32 - P5,027,137. 32B-009- 05503 SucatP75,291,220 1978 1,882,280.50
+451,747.32 - P2,334,027.82
––––––––––––TOTAL P15,440,492.71“Inaasahan po namin na di ninyo ipagwawalang bahala ang patalastas na ito at ang pagbabayad na nabanggit na buwis sa lalong madaling panahon. Ipinaaala-ala po lamang ang sino mang magpabaya o magkautang ng buwis ng maluwat ay isusubasta (Auction Sale) ng Pamahalaan ang inyong ari-arian ng sangayon sa batas.
“Subalit kung kayo po naman ay bayad na, ipakita po lamang ang katibayan ng pagbabayad (Official Receipt) at ipagwalang bahala ang patalastas na ito.” (Underscoring supplied)
“The Bureau should be informed of any recent action taken by MERALCO on the collection letter dated September 3, 1986 of that Office and whether NAPOCOR was also advised thereof and its reaction thereon, if any, for our record and reference.”[3]We therefore take this opportunity to correct that portion of our decision that declare the September 3, 1986 and October 31, 1989 notices to be tax assessment notices, to wit:
“From the tone and content of the notices, the 3 September 1986 notices sent by Former Municipal Treasurer Norberto A. San Mateo to petitioner MERALCO are the notices of assessment required by the law as it merely informed the petitioner that it has yet to pay the taxes in accordance with the reassessed values of the real property mentioned therein. The 31 October 1989 notices sent by Municipal Treasurer Eduardo A. Alon to MERALCO is likewise of the same character. Only the letter dated 20 November 1989 sent by Municipal Treasurer Eduardo A. Alon to petitioner MERALCO could qualify as the actual notice of collection since it is an unmistakable demand for payment of back taxes.”We now hold that the September 3, 1986 and October 31, 1989 notices were actually notices of collection only as contended by petitioner.
“14. Respondent cannot levy additional real estate taxes without a prior reappraisal of the property and an amendment of the tax declaration by the Assessor. Assuming arguendo that there was such a re-appraisal made and new tax declarations issued, such re-appraisal shall operate prospectively and not retroactively as was done in this case;”[5] (Underscoring supplied.)The pertinent allegations in petitioner’s Petition for Review on Certiorari before this Court is of similar content, thus:
“The ancilliary issue is the question: whether the Regional Trial Court has the jurisdiction to prohibit the collection of real estate taxes which purport to be due to under-declaration and undervaluation of the property by the original owner (MERALCO) when no new assessment was made and served on the new owner (NAPOCOR), especially when the supposed undervaluation and underdeclaration was discovered after the sale of the property to the new owner.”;[6] (Underscoring supplied.);As there has been no apparent admission by petitioner that it had received the 1985 tax assessment notices allegedly sent by respondent Municipal Treasurer, and because we have found that the records are bereft of evidence showing actual receipt by petitioner of the real property tax declaration allegedly sent by the Municipal Assessor, We are thus compelled to declare that a question of fact has been raised before this Court: On the one hand, said respondent claims that, aside from the September 3, 1986 and October 31, 1989 notices, he had transmitted to petitioner tax assessment notices in the form of real property tax declarations in November of 1985. On the other hand, petitioner denies having received any tax assessment notice from said respondent prior to receipt of the notices of collection.and
“At the very outset, the court’s error is evident. The Court, in its Decision stated that the controversy is about the municipal treasurer’s right to assess realty taxes. But in justifying its conclusion, the court, in its Resolution, cited a provision authorizing the municipal deputy assessor to assess realty for tax purposes.
“Assuming arguendo that respondent Alon can issue assessments, the Court of Appeals’ decision is still erroneous as it proceeded from wrong premises. The respondent court believes the case involves a taxpayer questioning an assessment made by Respondent Treasurer and therefore Section 64 of the Realty Property Tax Code prevents the filing of the PETITION FOR PROHIBITION without first paying the tax “assessed” under protest.
“The respondent court is gravely in error for the following reasons:x x x x x x x x x.
“2. There was no “assessment” issued by the respondent treasurer.x x x x x x x x x.
“In striking down Petitioner’s arguments, the Honorable Court of Appeals ruled that “[a] remedy is also made available by law to the private respondent [Petitioner herein] where he disagrees with the assessment levied upon it.
“Again, the respondent Court acted on the misguided premise that an assessment was issued in this case, and that Petitioner is the taxpayer for purposes of real property taxes. As discussed above, the Petitioner cannot be considered a taxpayer for purposes of appealing a realty tax assessment over the Napocor Plants. Neither was there any assessment served on the Petitioner. Considering the same, no appeal or other remedy is available to the Petitioner save for the petition for prohibition.”[7] (Underscoring supplied.)
WHEREFORE, the instant Motion for Reconsideration is hereby DENIED with finality.
“13. Respondent based his claim that petitioner was delinquent in the payment of its real estate taxes on the flimsy ground that there was a big discrepancy in the valuation reported by petitioner to the Municipal Assessor in 1974 and the selling price of the machineries and equipment when petitioner sold them to National Power Corporation in 1978. Naturally in times of rising cost, especially of imported machinery and equipment like those installed at the Sucat power plants, the prices of articles several years after a lapse of time from their acquisition will be very much higher. Following respondent’s theory, he should assess himself delinquency taxes for his own house and lot because, for sure, the values of his house and lot today is many times more than when he bought it.” x x x x x x x x x “18. The allegedly delinquent real estate taxes claimed by respondent as shown in the annex to the Notices of Garnishment, Annexes “E”, “F” and “G” were arrived at by respondent taxing the same property twice and in one case, even three times; by evaluating the property based on selling price of the machineries and equipment rather than the actual acquisition cost thereof; by taxing as undeclared machineries, items that were already declared by petitioner in 1974 and by including the value of the land and other tax-exempt property in the computation of said alleged deficiency tax.”[8]