By Jovee Marie N. dela Cruz
THE Ombudsman recently ordered the dismissal from the service of the Quezon City treasurer, after he was found guilty of oppression.
In a statement, Ombudsman Conchita Carpio-Morales said the dismissal from the service of Quezon City Treasurer Edgar Villanueva was prompted by an investigation into the imposition and assessment of real-property taxes against the Manila Seedling Bank Foundation Inc. (MSBFI) in 2011.
Aside from the dismissal order, Morales said Villanueva was also perpetually disqualified from holding public office with cancellation of eligibility. His retirement benefits were also forfeited.
In case of separation from the service, the penalty is convertible to a fine equivalent to Villanueva’s salary for one year, she added.
Morales said that in May 2011, Villanueva issued a Statement of Delinquency against MSBFI for unpaid real-property tax liabilities totaling P42.8million.
“One month later, in June 2011, the Final Notice of Delinquency and Warrant of Levy were issued. In July 2012 MSBFI was directed to immediately vacate the premises. Its premises and gates were padlocked by Quezon City officials,” Morales added.
In its complaint, MSBFI said the property is owned by the National Housing Authority (NHA) and that it received no Notice of Assessment for the tax liability.
“In enforcing collection of taxes against MSBFI without the required notice of assessment, Villanueva denied MSBFI its right to due process, which consists [of] the opportunity to avail [itself] of the remedy provided under the [Local Government Code],”Morales said.
“Absent such prior notice of assessment, the Warrant of Levy issued to MSBFI and the succeeding auction sale conducted by the city treasurer had no legal mooring,” she also said.
According to Morales, Villanueva gravely abused his authority in the discharge of his official duties when he enforced taxes without prior notice of assessment.
“Any injury sustained by MSBFI as an offshoot of the flawed tax enforcement would be undue and unwarranted for lack of legal basis on the part of the city treasurer to demand payment,” she said.
“Even assuming that MSBFI is liable for real-property taxes, the [Office of the City Treasurer] may not validly levy and sell the property since it is owned by a government entity [the NHA] exempt from taxes,” the Ombudsman added.