During his tenure: Collin Rosell denies any irregularities

CEBU, Philippines —  Following the Cebu City Legal Office’s investigative report on inflated taxes allegedly stemming from an “override” system enacted without proper ordinance, former City Administrator Atty. Collin Rosell denied any irregularities during his tenure.

In a statement to reporters, Rosell expressed surprise over the probe, saying he had not been informed or summoned in connection with it.

He added that no concerns or anomalies regarding the transactions in question had ever been brought to his attention.

“For lack of notice and due process, the investigation and its output is clearly malicious and libelous if not a ploy for public persecution, humiliation and misinformation,” an excerpt from Rosell's reaction reads.

Rosell acknowledged that there were irregularities that have occurred within the system, saying that if there was anything that was “tweaked,” it was done in accordance with the law.

He explained that the AS400 is a computer system introduced in 1988, which has since been superseded by different programs currently in use by the City Government.

“A mere computer system cannot cause an increase in real property tax due and payment,” said Rosell.

It was reported that the CLO uncovered alleged illegalities in what they described as a “large-scale” surge in tax rates, naming appointees of the previous administration as those who gave the instructions, allegedly under “pressure.”

During the regular session last Wednesday, the Investigative Report from the CLO—signed by Lawyer Luigine Christi Chan, Attorney III, and approved by then CLO Officer Santiago Ortiz—was transmitted to the council.

The report, dated May 21, 2025, is entitled “Investigative Report on the Gross Illegality on the Large-Scale Increase of Market Value of Real Property on Tax Declaration.”

The CLO found that the Management Information and Computer Services (MICS) enabled the "override" to the AS400 tax system between 2022 and 2023, a function allegedly based on a Local Finance Committee resolution.

It was said that the override allowed system-generated market values—based on a city ordinance and guided by Bureau of Local Government Finance (BLGF) standards—to be replaced by owner-declared values, often significantly higher than the ordinance-prescribed rates.

It was revealed that some of the increases reportedly exceeded 1,042.3 percent.

Rosell, on the other hand, explained that in real property taxation, the Tax Declaration is the main document that reflects the value of the real property, as declared and signed primarily by the property owner—not by the assessor. He noted that there may be exceptions in cases of mass appraisal or general revision.

He added that the valuation of a property is not synonymous with the tax imposed.

Rosell further explained that since the owner declares the value of their property, as reflected in the tax declaration, it can be presumed that there would be no surprises regarding the resulting tax due.

“I recall that the AS400 according to the MICS and Assessors Office will not allow the owner to declare by its own the true value of the property. The procedure for sure is not consistent with law,” said Rosell.

On this basis, Rosell said that the computer system and the tax declaration merely reflect the valuation declared by the owner. He explained that if the government’s computer system allows an owner to declare a higher property value for tax purposes, it constitutes a violation of the law.

Rosell then recommended a clarification and verification of the findings of the investigation. According to him, all Tax Declarations, Building Permits, and Development or Zoning Permits of the affected owners, among others, should be made readily available, along with a corresponding inspection of the real properties involved.

“Clearly, the said investigation presented not a question of breach of AS400 which is an outdated computer system but an attempt to maliciously malign persons for an illegal act particularly the imposition of an unauthorized increase in real property tax,” said Rosell.

He emphasized that, to his knowledge, no increase in tax rates was ever implemented by the City Government.

It was reported that in the CLO investigation, Rosell’s name was among those identified as having allegedly ordered the implementation of the override system.  (CEBU NEWS)