Ombudsman dismisses QC treasurer for oppression

The Office of the Ombudsman has ordered the dismissal of acting Quezon City treasurer Edgar Villanueva for ordering the eviction of the Manila Seedling Bank Foundation, Inc. (MSBFI) from its office due to alleged unsettled tax liabilities.

In a joint resolution recently signed by Ombudsman Conchita Carpio-Morales, Villanueva was found guilty of administrative offense of oppression.

Aside from dismissal from service, Villanueva was also meted with the accessory penalties of perpetual disqualification from holding public office, cancellation of eligibility, and forfeiture of retirement benefits.

Based on the Ombudsman’s investigation, Villanueva, in May 2011, issued a Statement of Delinquency against MSBFI for supposed unpaid real property tax liabilities totaling P42.8 million.

A month later, Villanueva also issued a Final Notice of Delinquency and Warrant of Levy against MSBFI.

In July 2012, MSBFI was directed to immediately vacate its office with the gates of the office premises allegedly padlocked by Quezon City officials.

In its complaint, MSBFI said it received no Notice of Assessment for the tax liability. It also pointed out that the property is owned by the National Housing Authority (NHA), which must be exempted from real property tax.

Siding with the MSBFI, the Ombudsman said Villanueva's issuance of the notices of delinquency and his enforcement of the warrant of levy are considered as acts of oppression as the aggrieved party was not given the chance to be informed first of its tax liabilities.

"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 of the remedy provided under the Local Government Code," the Ombudsman said in its ruling.

Morales said Villanueva's succeeding act of ordering the auction of the property was also illegal.

"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," the ruling added.

Morales said 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 [NHA] exempt from taxes." —KBK, GMA News