Ex-Pangasinan assessor gets away with just a P5K fine

The Sandiganbayan has ordered a former Pangasinan assessor to pay a P5,000 fine after pleading guilty to giving an unwarranted benefit to a private resident for property appraisal despite deficiencies in the application, in violation of the law.

In a decision handed out on 7 February, the provincial assessor was found guilty of omission of property from assessment or tax rolls by officers and other acts defined and penalized under Section 517, Book IV, Title I, of Republic Act (RA) 7160, or the Local Government Code of 1991.

Originally, the assessor was charged with graft, which is punishable by six to 10 years of imprisonment and perpetual disqualification from holding public office.

However, the Sandiganbayan in October last year granted his motion to plead guilty to the aforementioned lesser offense, which has a penalty of only a P5,000 fine, six months of imprisonment, or both, at the discretion of the court.

The Ombudsman then filed an indictment in 2022 for allegedly taking advantage of his position.

Graft investigators said unwarranted benefits were provided by approving a tax declaration in favor of the private resident despite the lack of documents required for the appraisal of untitled property as mandated by RA 7160 and the 2006 Manual on Real Property Appraisal and Assessment Operation.

Moreover, they alleged that the assessor did not conduct further investigation to determine the veracity of the application for the issuance of a tax declaration, notwithstanding the glaring inconsistencies in the entries and the supporting documents supplied.

The prosecution emphasized that it was an intentional violation or failure to perform the duty imposed by law relating to the assessment of taxable real property, which is a clear violation of Section 517 of RA 7160.

In 2018, the Ombudsman charged the provincial assessor with a similar criminal offense for allegedly canceling a tax declaration of residential land in Bugallon, Pangasinan, owned by another couple without due notice as mandated under the Local Government Code and the 2006 Manual on Real Property Appraisal and Assessment Operation.

The provincial assessor was accused of reclassifying the property from residential to unirrigated rice land and reverting it to the original classification upon its transfer.

As a result of the reclassification, the property increased its market value from P32,300 to P605,700.