DILG legal opinionSource checked
Power to Levy — DILG Region I opinion letter
DILG Region I letter dated 2012-02-27 — Power to Levy · 2012 · DILG regional legal opinions — verified official source
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power to do so. The only duty of LT is the collection of RPT and the issuance of Notice of
Delinquency against those delinquent RP Taxpayers.
As to the power to detegate, it is of the opinion of this Office that such power can be delegated
provided that the appraisal, assessment, levy and collection of RPT shall not be delegated to Private
person pursuant to the fundamehtal principles governing RP Taxation. (Sec. 198 of the IGC of 1991].
Hence, the hovincial Treasurer may delegate the{ew to LT of the municipalities.
As to the failure of the Provincial Treasurer to avail of these remedies, please be informed that this
Department refrains from addressing issues which enjoy the presumption of regularity on the part of
the Public Officer concerned and similar instances'
We hope to have enlightened you on the issues at hand. Our opinion, however, is without prejudice
to any ruling circular or opinion rendered by a higher authority or a competent tribunal.
Warm regards.
Very truly yours,
C---',._r1-
DR. JUL|E J. D4(
OIC-Reeioil,
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