The bid for raising provincial revenues, the line managers of the provincial government are contemplating in updating their revenue ordinances. The some of the ordinances are; the Schedule of the Base Unit Market Value of Real Properties of the Province, the Internet Fees of the Provincial Library and the Hospital Charges and Fees. Ordinances covering those revenues may be updated to conform to the present financial situation. After dealing with real property taxation problems for the past years, it seems that here is another source of revenue that local governments might have overlooked.

There had been opinions of competent persons saying that a Real Property Tax Declaration cannot be an absolute proof of ownership. Only the free patent or certificate of title can be accepted A City Assessor once told us that anyone could file a Real Property Tax Declaration on anybody's property. He may have certain qualifying conditions to the filing but he did not elaborate. In the absence of any other document, a Real Property Tax Declaration may be accepted. We had chanced upon a real property with several tax declarations of different persons. And we have also came upon a single property with three tax declarations but with the same owner. That was in the urban setting.

In the rural setting, it has been observed that there most are holding real properties that had been declared under the names of owners one, two or three generations removed. Though not specifically stated by law, it could be inferred that only natural or juridical persons or their duly authorized representatives may hold real property thus possess Real; Property Tax Declaration. Dead persons or a group of heirs thereof cannot hold real property because they are neither natural nor juridical persons. In this connection, the provincial authorities can insist that such real property must be declared under the actual, living possessor and since dead or pseudo juridical persons like a group of heirs cannot be effectively taxed, real property tax delinquencies would pile up.

Since transferring tax declarations of real property to their names incur hassle most present owners in rural areas are contented with tax declarations registered under the names of previous owners since no threat to their possession exists. Only those who had purchased properties or coming upon properties with impending claims insist that the property is to be declared under their names. Based upon an investigation of a Real Property Tax master file of a fourth class town, more than 60% of the tax declarations had been declared under the name of deceased owners. Should an ordinance be enacted to compel the present possessor of the real property be transferred to his name, the province could realize revenues. Under Rule XXX Rules and Regulations Implementing the Local Government Code of 1991 Article 224 Par (a) states that the province may impose 50% of 1% of the total consideration involved in the acquisition of the Real Property.

Years ago, we had been involved in the updating of the Real Property Tax master file of Cebu City . Being an urban location where property ownership is keenly contested, tax declarations are listed under present owners. Except for some. Armed with relatively accurate documents, real property owners were asked to straighten out their records and pay their arrears in taxes. Cebu City realized a dramatic increase in real property tax collections. If the system will be adopted here in Bohol , the provincial as well as the municipal LGUs would realize additional revenues in millions. That is; if they have the political will like Mayor Tomas Osmeña. Not only that. The Real Property Tax Declarations master files would be updated and tax collection would be more efficient since actual owners are properly identified and located. This project need not be expensive nor would it need big additional manpower. It is only a matter of detailing personnel and furnishing with operational expenses.