In the realm of Philippine local government taxation, the Tax Declaration (TD) serves as the primary document for real property assessment. While it is not a conclusive proof of ownership, it is a vital instrument for taxation purposes and a strong indicia of possession. A critical question often arises: Under what authority, and through what process, can a Local Assessor cancel an existing Tax Declaration?

The authority of the Provincial, City, or Municipal Assessor is governed primarily by the Local Government Code of 1991 (Republic Act No. 7160) and the guidelines issued by the Department of Finance (DOF) through the Bureau of Local Government Finance (BLGF).

1. The Ministerial Nature of the Assessor's Duty

The Local Assessor's office is primarily ministerial and administrative. Their mandate is to maintain an updated inventory of all real property within their jurisdiction. When a property is transferred (via sale, donation, or succession) or when its physical condition changes (consolidation or subdivision), the Assessor has the duty to update the tax records.

However, the Assessor does not possess judicial or quasi-judicial power. They cannot adjudicate conflicting claims of ownership. If two parties present competing titles to the same land, the Assessor generally lacks the authority to decide who the "true" owner is; that is a matter for the courts.

2. Legal Grounds for Cancellation

An Assessor may cancel a Tax Declaration under the following specific circumstances:

Transfer of Ownership: Upon presentation of a Certificate Authorizing Registration (CAR) from the BIR and a new Transfer Certificate of Title (TCT) in the name of the new owner.
Consolidation or Subdivision: When land is merged or partitioned, requiring the cancellation of old TDs to issue new ones reflecting the new lot descriptions.
Double Assessment: When the same property is inadvertently declared twice (often due to overlapping boundaries or administrative errors). The Assessor must cancel the erroneous or later declaration.
Government Acquisition: When property is expropriated or acquired by the State, the private owner's TD is cancelled in favor of the government entity.
Order from Competent Authority: A final and executory judgment from a court of law or an order from the Local Board of Assessment Appeals (LBAA) or the Central Board of Assessment Appeals (CBAA).

3. The Process of Cancellation and Issuance

The cancellation of a Tax Declaration is usually paired with the issuance of a new one. The standard procedure involves:

Submission of Requirements: The applicant provides proof of transfer (Deed of Sale, TCT, CAR) and proof of payment of the Transfer Tax.
Verification: The Assessor’s office verifies if the property exists in the tax map and if there are any existing encumbrances or delinquencies.
Annotation: The old Tax Declaration is marked "CANCELLED" in the assessment records, often referencing the new TD number.
Issuance of New TD: A new TD is issued, which becomes effective the following year for taxation purposes, unless the assessment is due to a clerical error (which can be retroactive).

4. Limits and Jurisprudence: The "Notice" Requirement

A pivotal rule in Philippine law is that a Tax Declaration cannot be cancelled without prior notice to the owner.

In the landmark case of Sindon vs. City Assessor of Manila, the Supreme Court emphasized that the unilateral cancellation of a Tax Declaration without giving the declarant an opportunity to be heard violates the Due Process Clause of the Constitution. Even if the Assessor believes a TD was issued erroneously, they must notify the affected party before striking it from the records.

5. Remedies for Improper Cancellation

If an Assessor cancels a Tax Declaration without legal basis or without following due process, the aggrieved party has several recourses:

Administrative Appeal: Under Section 226 of RA 7160, any owner who is unsatisfied with the action of the Assessor may appeal to the Local Board of Assessment Appeals (LBAA) within sixty (60) days from the date of receipt of the written notice of assessment/cancellation.
Further Appeal: If the LBAA rules against the owner, they may appeal to the Central Board of Assessment Appeals (CBAA) within thirty (30) days.
Judicial Review: Decisions of the CBAA may be elevated to the Court of Tax Appeals (CTA) and ultimately to the Supreme Court.

6. Summary of Key Principles

Tax Declarations are not Titles: They do not prove ownership but are administrative tools for collecting Real Property Tax (RPT).
Notice is Mandatory: Cancellation without notice is void for violating due process.
Assessors are not Judges: They follow the paper trail (titles and deeds). If there is a dispute over the validity of a title, the Assessor must wait for a court ruling before cancelling a TD based on that dispute.
Local Government Code Primacy: All actions regarding the revision and cancellation of assessments must strictly adhere to the provisions of RA 7160.