TAX ASSESSMENT OF PROPERTY LEFT BY PARENTS AND UNAUTHORIZED CULTIVATION

By | December 18, 2020

Q. A notice of collection of the real property tax which has been in delinquency for  decades coming from the Provincial Treasurer’s Office of our province was given to me  months ago, for and in behalf of my deceased father who passed away last 2018.   I talked to my siblings regarding this and asked my elders which property is this.  They are unaware of it so I did a research. I was able to locate and identify said property  (riceland) and found out that it was being tilled/cultivated by others without our parents,  living then, telling us about this. And as far as we knew, the tillers/cultivators are not  paying anything to our parents before and now to us being the compulsory heirs. What  shall we do to get/recover it inasmuch as we want to till/cultivate it and we partially paid  the realty property tax? Can we still run after them for using/benefiting from the land, say  sort of rental or anything? Thanks in advance.RP 

ANS: First thing first. Check with the Assessor’s office is the Tax Declaration  certificate under the name of your parent the current and subsisting status of the land  and the certificate is not yet cancelled. If subsisting, pay asap the property tax and the  penalty charges thereof , so as the property will not be subject to auction sale and keep  the ownership of the property under your parent’s name. There are local government that  allows the payment of the arrears of property tax in installments. Confer with them.  

Then have your lawyer prepare the Extrajudicial settlement of estate with Deed of  Partition and pay the corresponding estate tax, documentary stamp tax and penalty and  interest charges, so that a certificate authorizing registration(car) will be issued by the  BIR. Make sure that simultaneous to the settlement of the estate documentation, that you  

comply with the publication of the legal notice of the settlement of estate of your  deceased parents for 3 consecutive weeks in the newspaper of general circulations. If you  have complied with all the requirements that were discussed in the YouTube videos of the  Batas Pinoy, have the settlement of the estate registered with the Assessor’s office and the  Register of Deeds(RD). Proceed to the DAR where the farm is situated and file a  complaint for ejectment against the occupants of your land who are farming it, due to  unauthorized cultivation and possession thereof and for non-payment of rental out of the  proceeds of the harvest from your land. Consult your lawyer for further professional  assistance. 

 Looking forward you’ll find the above in order as the “Batas Pinoy” global  community welcomes you in this program.  

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