RESOLUTION NO. 1993-117
"A RESOLUTION ADOPTING THE REVENUE CODE OF THE CITY OF PAGADIAN"
WHEREAS, pursuant to Republic Act No. 7160, otherwise known as the Local Government Code of 1991, local government units are empowered to enact tax and revenue ordinances subject to the provisions thereof;
NOW, THEREFORE, on motion duly seconded, it was
RESOLVED to adopt, as it is hereby adopted, the following Ordinance establishing local taxation in the City of Pagadian pursuant to the mandate of Republic Act No. 7160, to wit:
CITY ORDINANCE NO. 1993-117
"AN ORDINANCE PRESCRIBING REGULATIONS AND PROVIDING FOR THE LEVY, ASSESSMENT, COLLECTION AND PAYMENT OF TAXES, FEES, CHARGES AND OTHER IMPOSITIONS FOR SERVICES RENDERED WITHIN THE TERRITORIAL JURISDICTION OF THE CITY OF PAGADIAN"
The Sangguniang Panlungsod of the City of Pagadian, pursuant to the powers unto it vested under the Local Government Code of 1991 as promulgated under Republic Act No. 7160, hereby ordains:
CHAPTER I - GENERAL PROVISIONS
Section 1. Title. This Ordinance, which prescribes the new rates of business taxes, permit fees, and charges for services that may be rendered by the City of Pagadian, shall be known and cited as the PAGADIAN CITY REVENUE CODE.
Section 2. Purpose. This Code shall govern the levy, assessment, collection and payment of city taxes, fees, charges, and other impositions, whether for revenue or for regulatory purposes, within the territorial jurisdiction of the City of Pagadian.
Section 3. Application or Coverage. Subject to the provisions of pertinent laws in force or which may hereafter be promulgated, this Code shall apply to and cover all persons engaged in any occupation or business, or exercising privileges within the City of Pagadian, the imposition of fees and charges for services rendered in connection with any business, profession or occupation being conducted therein, and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory, or partly being done in another city, municipality, or jurisdiction, and upon which acts or transactions, taxes, licenses or fees shall be levied in virtue hereof, for local public purposes.
Section 4. City Taxes, Fees and Other Charges, Incidence of. No person, association, partnership, firm or corporation shall engage in or pursue any occupation or calling, or conduct and maintain any business, or exercise any privilege within the territorial limits of the City, for which a license or permit is required under the provisions of this Code, without first having paid the corresponding taxes, fees or charges therefor.
Section 5. Application for License or Permit; False Statement. Except as otherwise provided, any person desiring to engage in any business, trade, occupation or calling shall first submit a written application therefor, on a form prescribed for this purpose, to the City Mayor, for the corresponding permit. The application shall state the name, citizenship of applicant, the business style or name, if any, a full description of the business, trade, occupation or calling, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. If the applicant deliberately makes false statements regarding his business, trade, occupation or calling, the City Mayor may revoke the license or permit and the applicant or licensee may be prosecuted in accordance with the penal laws.
Section 6. Issuance of License. No license or permit shall be issued or granted by the City Mayor unless the applicant therefor presents the official receipt evidencing payments of the corresponding taxes and fees, and such requirements provided for elsewhere in this Code.
Section 7. Term of License or Permit. No license or permit for any business, trade, occupation or calling shall be granted for a period of more than one year. Every license or permit thus granted shall take effect from the date of issue and shall expire on the date specified therein but not beyond December 31 of the year in which it is issued.
It shall be unlawful for any person, association, partnership, or corporation holding such license or permit to conduct or continue the business, trade, occupation or calling without first renewing such license or permit.
SECTION 8. Rebates. No licensee or permittee shall be entitled to any rebate, repayment or refund, by reason of discontinuance or change of business, trade, occupation or calling or of revocation or suspension of the said license or permit or of other causes resulting in the untimely termination of such license or permit.
SECTION 9. Record of Persons Paying License Taxes. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection, of the names of all persons paying City license taxes.
Likewise, the City Mayor shall keep a record of all permits issued by him in accordance with the provisions of this Code. Every permit shall designate the number of such permit, the site of issue and date of expiration, the name and residence of the person to whom it is issued, the kind of business and the place where the business shall be carried on.
SECTION 10. Duplicate License/Permit. The City Mayor, upon proof satisfactory to him that the original license or permit has been lost, burned or stolen, may issue a duplicate permit upon payment in the Office of the City Treasurer of a fee in the amount of Fifty Pesos (P50.00).
SECTION 11. Transfers. No license or permit shall be assigned or transferred from one person to another person nor a business be authorized to be conducted at any other place than that named in the original license or permit except upon written authority of the City Treasurer under meritorious cases who is authorized to transfer licenses or permits from one person to another person or from one place to another place, upon payment to him of a fee of Fifty Pesos (P50.00).
No transfer shall be made which involves the addition of privileges. In case of transfer, the old license shall be surrendered, and a new one given in its place for the unexpired term of the said new license which shall be subject to all the regulations and requirements as applied to the former.
SECTION 12. When Ownership of Business is Transferred, Not Considered New Business. Whenever the ownership of a business already existing and operating under license or permit changes in form, as from single proprietorship to partnership or corporation, or whenever the same business is carried on under a new name and style, or whenever the business is transferred to different owners but is continued or carried on in is entirety as the original or the same business establishment, the same shall not be considered new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax or fee, but shall be deemed as a continuation of and subject to the rate of taxes or fees applicable to the original or existing business.
SECTION 13. Posting and Surrender. All licenses or permits shall be posted in a conspicuous place in the establishment while in the force and shall at all times be opened for inspection by any office authorized by law to do so. A license shall cease to be in force upon expiration by the term or upon revocation for cause. When a licensee desires to close his business or abandon his occupation, his license or permit for the same shall be surrendered to the City Treasurer for cancellation and to the City Mayor for notation. Failure on the part of the licensee to surrender his license or permit on or before the expiration date of said license or permit will subject the licensee to the payment of the succeeding quarter or quarters' license or permit with a surcharge of Twenty-Five Percent (25%) of the amount stipulated in the license or permit which shall be paid upon its surrender.
SECTION 14. Death of a Licensee or Permittee. When the owner or operator of a business operating under license or permit dies and the same business is continued by the persons interested in his estate, no additional payment shall be required for the unexpired portion of the term for which the tax or fee was paid, except the fees for transfer and for issuance of a new business permit copy as stipulated in Sections 10 and 11 of this Code.
SECTION 15. Separate Licenses for Different Businesses and Locations. No person, association, partnership, or corporation shall conduct more than one kind of business requiring a license, or conduct business at more than one place during the term of the license or permit without obtaining a separate license or permit for each business and place of business so licensed or permitted. All licenses or permits shall be strictly limited to the time, place, and person or thing named therein.
SECTION 16. Keeping of Taxpayers' Books of Accounts and other Records. It shall be the duty of every person, association, partnership or corporation doing business within the territorial jurisdiction of the City of Pagadian to keep regular books of accounts and other records required by the NIRC and regulations thereunder, which books and records shall truly reflect all transactions of the business, trade, or occupation, and to make the same available for examination by the City Treasurer or his duly authorized deputies. Before they may be used, however, such books and other records shall first be presented to the City Treasurer for registration. If the taxpayer keeps his regular books of accounts and other records outside the City of Pagadian, he shall keep true and accurate copies thereof in his business office within the City, subject to the registration requirements provided for under this Section, and to be made available at any time for purposes of inspection and examination by competent authority.
SECTION 17. Authority of the City Treasurer to Promulgate Rules and Regulations. The City Treasurer shall have the authority to promulgate such rules and regulations as may be necessary for the effective implementation of the provisions of this Code.
CHAPTER II - RULES OF CONSTRUCTION AND DEFINITION OF TERMS
SECTION 18. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed:
a. General Rule. Words and phrases used in this Code shall be construed in their ordinary import and concept unless the contrary intent is manifested.
b. Gender and Number. Words in the singular number or in the masculine gender may likewise refer to or cover the plural number or the feminine gender and vice-versa.
c. Business Covered by Two Provisions. Where a business or occupation is taxed under two or more sections of this Code, each of which impose a different rate of tax or fee, the provision under which the City will realize more income shall govern, unless the clear intent is to apply both under different concepts upon the business or occupation so taxed.
d. Coverage in Case of Doubt. In case of any fair or reasonable doubt whether or not a certain person, business, trade or occupation is within the coverage of this Code, the doubt shall be resolved in favor of the City.
e. Incidental Business, Not Taxable. Where a person or entity is already taxed on its principal business, it may not be taxed on those activities incidental to and inseparable from its main business.
f. Business, What Constitute. The test whether a particular activity is business or not depends upon the principal purpose of the undertaking. It is a business if it is carried on for profit or gain. Thus a private garage of a transportation company used solely for keeping its vehicles is not in the business of keeping or maintaining a garage and therefore does not constitute separate business subject to tax.
SECTION 19. Definition of Terms. Whenever used in this Code, the following terms shall convey the meaning indicated, viz:
a. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
b. Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts the business, which would be liable to its creditors and which, in case of insolvency, passes to receiver.
Capital Investment is the capital which a persons employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction.
c. Charges refers to a pecuniary liability, as rents or fees against persons or property.
d. Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with the universally accepted cooperative principles.
e. Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts, associations or insurance companies but does not include general professional partnerships and joint ventures or consortia formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business.
The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines.
f. Countryside and Barangay Business Enterprise (CBBE). Refers to any business entity, association, or cooperative registered under the provisions of Republic Act No. 6810, otherwise known as "Magna Carta for Countryside and Barangay Business Enterprise (Kalakalan 20)".
g. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity.
h. Gross Sales/Receipts includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT).
i. Levy means an imposition or collection of an assessment, tax, tribute or fine.
j. License/Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction.
k. Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking.
l. Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations, or of being the subject of legal relations.
m. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.
n. Rental means the value or consideration, whether in money or otherwise, given for the enjoyment or use of a thing.
o. Resident refers to natural persons who have their habitual residence in the City of Pagadian, wherein they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law fixes their residence to be in the City of Pagadian. Juridical persons are deemed residents of the City of Pagadian if their legal representation is established, or their principal functions are exercised within the territorial jurisdiction of the City of Pagadian.
p. Revenue includes taxes, fees, and charges that the City collects and receives into the City Treasury for public purposes.
q. Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be.
r. Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the purpose of supporting governmental needs.
CHAPTER III - REAL PROPERTY TAXES
SECTION 20. Definition of Terms. When used in this Chapter:
a. Acquisition Cost for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site.
b. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof.
c. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property.
d. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose.
e. Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties.
f. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property.
g. Assessment Value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value.
h. Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land.
i. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost.
j. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized.
k. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy.
l. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
m. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land.
n. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes.
Machinery which are of general purpose use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage, automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination.
o. Reassessment is the assigning of new assessment values to property, particularly real estate, as the result of a general, partial, or individual appraisal of the property.
p. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless.
q. Remaining Value is the value corresponding to the remaining useful life of the machinery.
r. Replacement or Reproduction Cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same closely similar material.
s. Residential Land is land principally devoted to habitation.
SECTION 21. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax on the assessed value of real property at the rate of One and One-Fourth (1.25%) PerCent. (Amendment: per City Ordinance No. 1995-128.)
SECTION 22. Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of One Percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund.
SECTION 23. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, commercial, industrial, or special by the City Assessor.
SECTION 24. Special Classes of Real Property. All lands, buildings and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special.
SECTION 25. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, whoever uses it.
SECTION 26. Assessment Levels. (a) The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows:
(1) On Lands:
Class Assessment Levels
Residential 20%
Commercial 50%
Industrial 50%
Agricultural 40%
Mineral 50%
Timberland 20%
(2) On Buildings and Other Structures:
i) Residential, Fair Market Value
Over Not Over Assessment Levels
P175,000.00 0%
P175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000.000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
ii) Commercial/Industrial, Fair Market Value:
Over Not Over Assessment Levels
P300,000.00 30%
P300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%
iii) Agricultural, Fair Market Value:
Over Not Over Assessment Levels
P300,000.00 25%
P300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 50%
iv) Timberland, Fair Market Value:
Over Not Over Assessment Levels
P300,000.00 45%
P300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2,000,000.00 70%
(3) On Machineries:
Class Assessment Levels
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
(4) On Special Classes. (a) The assessment levels for all lands, buildings, machineries and other improvements shall be as follows:
Actual Use Assessment Levels
Cultural 15%
Scientific 15%
Hospital 15%
Local Water District 10%
Government-owned or controlled corporations
engaged in the supply and distribution of
water and/or generation and transmission
of electric power 10%
(b) The assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property assessments to be undertaken pursuant to Section 43 and 46 of this Code.
(c) Pending the enactment of a schedule of fair market values under Sections 43 and 46 of this Code and the effectivity of the revised new assessment levels, the prevailing schedule of market values and the assessment levels currently used by the City Treasurer shall continue to be applied.
SECTION 27. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax:
(a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person;
(b) Charitable institutions, churches, and personages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes;
(c) All machineries and equipments that are actually, directly, and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power;
(d) All real property owned by duly registered cooperatives as provided for under Republic Act No. 6938; and
(e) Machinery and equipment used for pollution control and environmental protection.
All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases.
SECTION 28. Withdrawal of Tax Exemptions. Except as provided herein, and pursuant to Section 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992.
SECTION 29. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments.
The first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31.
Both the basic tax and the additional One Percent (1%) SEF tax shall be collected simultaneously. Payments of real property taxes shall first be applied to prior years' delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period.
SECTION 30. Tax Discount for Advanced and Prompt Payment. If the basic real property tax, the additional tax accruing to the Special Education Fund (SEF), and the tax for idle lands are paid on time in accordance with the prescribed schedule of payment as provided in the preceding Section, the taxpayer shall be granted a discount of Ten Percent (10%) while payments made in advance for the succeeding year or years shall entitle the taxpayer to a discount of Twenty Percent (20%) of the annual tax due.
SECTION 31. Collection and Distribution of Proceeds. The collection of the real property tax with the interest thereon and related expenses, and the enforcement of the remedies provided for in this Chapter or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, however, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government.
The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and Fifty Percent (50%) of the tax paid under protest in accordance with the provisions of this Chapters, shall be distributed as follows:
a. General Fund of the City - Seventy (70%) Percent
b. Thirty Percent (30%) shall be distributed among the component barangays of the City in the following manner:
(1) Fifty Percent (50%) shall accrue to the barangay where the property is located;
(2) Fifty Percent (50%) shall accrue to all component barangays of the City.
The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within Five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose.
The proceeds of the additional One Percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development.
SECTION 32. Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal, and assessment of real property pursuant to the provisions of the Local Government Code.
SECTION 33. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Pagadian, or their duly authorized representative, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every Three (3) years during the period from January 1 to June 30, commencing with the calendar year 1993.
For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department.
Property owners or administrators who fail to comply with this provision shall be subject to an administrative fine of Five Hundred (P500.00) Pesos.
SECTION 34. Duty of Person Acquiring Real Property or Making Improvement Thereon. (a) It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the City, or making any improvement on real property, to prepare or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of the subject property within Sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.
(b) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvements within Sixty (60) days after: (1) the date of the duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion or occupancy of the newly constructed building, house, or improvement, whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whichever comes earlier.
SECTION 43. Preparation of Schedule of Fair Market Values. (a) Before any general revision of property assessment is made pursuant to the provisions of this Chapter, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the City for enactment of a separate ordinance by the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the City or, in the absence thereof, shall be posted in the City Hall and in two other conspicuous public places therein.
(b) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance.
SECTION 44. Authority of the City Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value.
SECTION 45. Amendment of Schedule of Fair Market Values. The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod shall act upon the recommendation within Ninety (90) days from receipt thereof.
SECTION 46. General Revision of Assessment and Property Classification. (a) The City Assessor shall undertake a general revision of real property assessments within Two (2) years after the effectivity of the Local Government Code and every Three (3) years thereafter.
(b) For this purpose, the City Assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the City within Two (2) years from the effectivity of the Local Government Code in accordance with the rules and regulations issued by the Department of Finance.
(c) The general revision of assessment and property classification shall be undertaken once every Three (3) years.
SECTION 47. General Revision of Assessment; Expenses Incident Thereto. Expenses incident to the general revision of real property assessment shall be shared proportionately by the City, the City School Board, and the barangays. The share of the City shall be provided in the appropriation ordinance. The share of a barangay shall be based on its share of the proceeds of the real property tax.
SECTION 48. Valuation of Real Property. In cases where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in a declaration irrespective of any previous assessment of taxpayers valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every Three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use.
SECTION 49. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first day of January of any year shall take effect on the first day of January of the succeeding year; Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within Ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment.
SECTION 50. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than Ten (10) years period prior to the date of initial assessment; Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period.
If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of Two (2%) Percent per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid.
SECTION 51. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within Thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served.
SECTION 52. Appraisal and Assessment of Machinery. (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost.
(b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign exchange rates as fixed by the Central Monetary Board.
SECTION 53. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of Five Percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, that the remaining value for all kinds of machinery shall be fixed at Twenty Percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation.
SECTION 54. Organization, Powers, Duties and Functions of the City Board of Assessment Appeals. (a) The City Board of Assessment Appeals shall be composed of: the Register of Deeds, as Chairman; the City Prosecutor and the City Engineer, as members, who shall serve as such in an ex-officio capacity without additional compensation pursuant to City Ordinance No. 1993-56.
(b) The Chairman of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation.
(c) The Chairman and the members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon the effectivity of this Code. They shall take an Oath of Affirmation of Office in the manner herein set forth:
I, _____________, after having been appointed to the position of _______________, in the City of Pagadian and now assuming my position as _________, of the City Board of Assessment Appeals, solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between the taxpayers and the City Assessor submitted for any decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion.
So help me God.
___________________
Signature
Subscribed and sworn to before me this ____ day of ____________, ___, at Pagadian City, Philippines.
____________________
Signature of Officer
Administering Oath
SECTION 55. Meetings and Expenses of the City Board of Assessment Appeals. (a) The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board Meetings, except when conducting an ocular inspection in connection with a case under appeal.
(b) All expenses of the Board shall be charged against the General Fund of the City. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively.
SECTION 56. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within Sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal.
SECTION 57. Action by the City Board of Assessment Appeals. (a) The Board shall decide the appeal within One Hundred Twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property or the persons having legal interests therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the persons having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board may, within Thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory.
SECTION 58. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
SECTION 59. City Assessor to Furnish City Treasurer with Assessment Roll. On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer.
SECTION 60. Notice of Time for the Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF, or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for Two (2) consecutive weeks.
SECTION 61. Payment under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest, in writing, must be filed within Thirty (30) days from payment of the tax to the City Treasurer who shall decide on the protest within Sixty (60) days from receipt.
(b) Fifty (50%) Percent of the tax paid under protest shall be held in trust by the City Treasurer. The other Fifty (50%) Percent shall form part of the proceeds to be distributed in accordance with Section 31 of this Code.
(c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability.
(d) In the event that the protest is denied or upon the lapse of the Sixty-day period prescribed in subparagraph (a) the taxpayer may within Sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
SECTION 62. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within Two (2) years from the date the taxpayer is entitled to such reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within Sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within Sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
SECTION 63. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax under this Chapter becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for Two (2) consecutive weeks in a newspaper of general circulation in the City.
(b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Section 88 of this Code, and unless the taxes, surcharges and penalties are paid before the expiration of the years for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within One (1) year from the date of sale.
SECTION 64. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action.
SECTION 65. City Government's Lien. The basic real property tax and any other tax levied under this Chapter constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses.
SECTION 72. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than Twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the General Fund of the City.
SECTION 73. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected.
SECTION 74. Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this Chapter by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Section 79: (a) The City Treasurer shall furnish the City Attorney a certified statement of delinquency who, within Fifteen (15) days after receipt, shall file the civil action in the name of the City in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. This, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00), the competent court is the Municipal Trial Court, and where the amount due is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court.
(b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the City Treasurer shall furnish the City Attorney the exact address of the defendant where he may be served with summons.
SECTION 75. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Chapter until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of Two Percent (2%) per month from the date of sale to the time of the institution of action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails.
Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired.
SECTION 76. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action.
SECTION 77. Treasurer To Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least One (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the City Mayor and the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein.
SECTION 78. Periods Within Which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Chapter shall be collected within Five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within Ten (10) years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the time during which: (a) the City Treasurer is legally prevented from collecting the tax; (b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; or (c) the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located.
SECTION 79. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the City, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity.
SECTION 80. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the City.
SECTION 81. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying. leasing, or mortgaging real property received by, or acknowledged before them.
SECTION 82. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof.
SECTION 83. Fees in Court Action. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil instituted at the instance of the City Treasurer or Assessor shall be exempt from the payment of court and sheriff's fees.
SECTION 86. Sale and Forfeiture before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Code shall be governed by the provisions of applicable ordinances or laws then in force.
SECTION 87. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Charter upon the expiration of the periods as provided in Section 29, shall subject the taxpayer to the payment of interest at the rate of Two Percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed Thirty-six (36) months.
SECTION 88. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently underassesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than One (1) month nor more than Six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00), or both such imprisonment and fine, at the discretion of the court.
The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same.
Any other officer required in this Chapter to perform acts relating to the administration of real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon, conviction, be punished by imprisonment of not less than One (1) month nor more than Six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00), or both such fine and imprisonment at the discretion of the court.
SECTION 89. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or on the filing of any appeal against its assessment shall, upon conviction, be punished by fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or an imprisonment of not less than One (1) month nor more than Six (6) months, or both such fine and imprisonment and fine, at the discretion of the Court.
SECTION 90. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than One (1) month nor more than Six (6) months, or a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court.
SECTION 91. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the City more than One thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein.
Regardless of land area, this Chapter shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by the subdivision owner or operator.
SECTION 92. Imposition of Tax. There is hereby levied an annual tax on idle lands at the rate of Five Percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax.
SECTION 93. Exemptions. The idle lands tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same by reason of force majeure, civil disturbance, natural calamity or any justifiable cause or circumstance.
Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed.
SECTION 94. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue equally to the City of Pagadian.
SECTION 95. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located within the City. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax.
SECTION 96. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 29 shall subject the taxpayer to the payment of interest at the rate of Two Percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed Thirty-Six (36) months.
SECTION 97. Special Levy, Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government.
SECTION 98. Imposition of Levy. A special levy is hereby imposed on lands specially benefited by public work projects or improvements funded by the City at the rate not to exceed Sixty Percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith.
SECTION 99. Exemptions. The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the City for the construction of projects or improvements subject special levy.
SECTION 100. Time of Payment. The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy.
SECTION 101. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City.
SECTION 102. Ordinance Imposing a Special Levy. A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than Five (5) nor more than Ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project.
The ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance.
SECTION 1O3. Publication of Proposed Ordinance Imposing a Special Levy. Before the enactment of the ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of the real properties to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance.
SECTION 104. Fixing the Amount of Special Levy. The special levy authorized therein shall be apportioned, computed and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said Assessor if the property does not appear on record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.
SECTION 105. Taxpayers' Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Section 57 of this Code.
CHAPTER IV - TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
SECTION 106. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of Seventy-Five Percent (75%) of One Percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the zonal values established by the Bureau of Internal Revenue shall be used.
SECTION 107. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within Sixty (60) days from the date of the execution of the deed or from the date of the decedent's death.
SECTION 108. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of Twenty-Five Percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SECTION 109. Interest on Unpaid Taxes. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of Two Percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed Thirty-Six (36) months.
SECTION 110. Administrative Provisions. (a) The Register of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof.
(b) Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within Thirty (30) days from the date of notarization.
SECTION 111. Penalty. Any violation of the provision of this Chapter shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month nor more than Six (6) months, or both, at the discretion of the Court.
CHAPTER V - TAX ON BUSINESS OF PRINTING AND PUBLICATION
SECTION 250. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Chapter, cockfighting shall be allowed in the City of Pagadian only in cockpits with appropriate locational clearances, building permits, and business licenses during Sundays and legal holidays and during local fiestas for not more than three (3) consecutive days. It may also be held during city agricultural, commercial, or industrial fair, carnival or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such a fair, carnival or exposition shall be allowed within the month of a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held during Holy Thursdays, Good Fridays, Election or Referendum Days and during registration days of such election or referendum.
(b) Cockfighting for Entertainment of Tourists or for Charitable Purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "balikbayans" or for the support of fund raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in appropriately located and duly licensed cockpits or in playgrounds or parks. This privilege shall be extended only once, for a period of not exceeding three (3) days within a given year.
(c) Cockfighting Officials. Cockfighting officials duly licensed by the Office of the City Mayor shall be allowed to officiate in all kinds of cockfighting authorized herein.
CHAPTER XXX - HOSPITAL AND MEDICAL SERVICE FEES AND CHARGES
SECTION 251. Imposition of Fees. There is hereby levied and collected the following fees and charges rendered in the City Government-run hospitals, clinics, and health centers:
Rate of Fee
(a) Hospital Charges:
(1) Room: Per bed, per day P25.00
(2) Board: Extra Tray per Meal 9.00
(3) In Patient Regular Services:
Physical Examination, consultation and
prescription, excluding laboratory and
other special examinations 5.00
Hypodermic IM Injection 10.00
Intravenous injection, excluding medicine 10.00
General Surgical Dressing:
Small 10.00
Medium 15.00
Large 20.00
Suturing of Wound 100.00
(4) In-Patient: Special Services, excluding NGT:
Stomach lavage 20.00
IV Insertion 5.00
(5) Miscellaneous Charges:
Ambulance, per kilometer 20.00
Electric Fan, per unit, per day 10.00
Electricity for TV, per day 20.00
Oxygen 20.00
(c) Recommend measures or action as may be necessary in the resolution of problems in connection with the occupancy of stalls, booths or spaces within the public markets.
SECTION 275. Adjudication of Stalls. (a) Lease Period. The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Chapter.
A Lease Contract shall be executed by and between the City of Pagadian, to be represented by the City Mayor, and the applicant in the following form and substance:
L E A S E C O N T R A C T
KNOW ALL MEN BY THESE PRESENTS:
This Contract of Lease, executed by and between the City of Pagadian represented by _________________, City Mayor, hereinafter called the PARTY OF THE FIRST PART, and __________________, of legal age, Filipino, married/single/widow(er), and a resident of ________________, Pagadian City, Philippines, hereinafter called the PARTY OF THE SECOND PART:
W I T N E S S E T H
1. That the PARTY OF THE FIRST PART is authorized to sign a Contract of Lease between the City of Pagadian and the Market Stall Vendors pursuant to Resolution No. 29, series of 1977, of the Sangguniang Panlungsod, this City;
2. That the PARTY OF THE FIRST PART hereby leases and releases unto the PARTY OF THE SECOND PART, Stall No. _____, _______________ Section of the __________________ of this City;
3. That the PARTY OF THE SECOND PART hereby agrees and covenants with the PARTY OF THE FIRST PART as follows:
(a) That the above-mentioned stall shall be used exclusively for business and shall not be utilized for storeroom or bodega and for residential purposes;
(b) That the business to be conducted in the stall shall be exclusively owned by the lessee;
(c) That an amount equivalent to Three (3) months rental of the stall/space aforementioned shall be paid to the Office of the City Treasurer, as occupancy fee which is non-refundable, immediately upon the perfection of this Contract;
(d) To pay the rental of the space/stall as prescribed by the existing ordinance before the 10th day of each succeeding month and the business license on or before the 20th day of the first month of every quarter;
(e) That the leased stall and its premises be kept in good sanitary condition at all times and strictly comply with the existing sanitary and market rules and regulations and/or those which may hereafter be promulgated;
(f) Not to sell, transfer, sub-lease the stall, or permit another person to conduct business therein;
(g) To permit the PARTY OF THE FIRST PART or his duly authorized representative to inspect, enter, and view the condition of the stall and its premises at any reasonable time and convenient manner;
(h) That in case the PARTY OF THE SECOND PART engages helpers, he/she shall nevertheless personally conduct business and be present at the stall and shall notify promptly the market authorities of his/her absence and give reason(s) for the same;
(i) To hang at all times his/her picture and those of his/her helper(s), and his/her business license, conveniently framed in a conspicuous place in the stall;
(j) Not to make any extension and/or use any space/stall except that which is allocated to the PARTY OF THE SECOND PART;
(k) That unpaid rental fee shall not be allowed to accumulate for three (3) consecutive months. If after the three (3) month period, the PARTY OF THE SECOND PART refuses or deliberately fails to pay the rental fee already due, the stall/stand/space shall be declared vacant and shall be awarded to any qualified bidder after the latter shall have paid the obligations;
(l) That the PARTY OF THE SECOND PART shall abide faithfully with the rules and regulations and all other existing market code and ordinances of Pagadian City;
(m) That this Contract becomes effective immediately from the date of the signing of the same and will expire five (5) years thereafter;
(4) That in case of violation of any of the provisions of this Contract or of any existing ordinances by the PARTY OF THE SECOND PART, it shall be sufficient cause for the PARTY OF THE FIRST PART to cancel his/her business permit and this contract is deemed automatically terminated.
IN WITNESS WHEREOF, we have hereunto set our hands this ___ day of _____________, 19___ at Pagadian City, Philippines.
_______________________ ________________________
City Mayor PARTY OF THE SECOND PART
PARTY OF THE FIRST PART TIN: ___________________
CTC No. ________________
Place Issued:___________
Date Issued: ___________
Amount Paid: ___________
SIGNED IN THE PRESENCE OF:
1.____________________ 2. _____________________
A C K N O W L E D G M E N T
REPUBLIC OF THE PHILIPPINES )
CITY OF PAGADIAN ) S.S.
X - - - - - - - - - - - - - - - - - - - - - - - - )
At the City of Pagadian on the ____ day of ___________, 19__ personally appeared __________________ known to me to be the same persons who executed the foregoing instrument of lease consisting of ____ pages including the page on which this acknowledgment is written, and signed at the bottom of each page by the parties executing this instrument and their witnesses, and seal, and said parties have acknowledged to me that the same is their free act and voluntary deed.
______________________
Notary Public
(b) Notice of Vacancy. A notice of vacant and/or newly constructed stalls shall be made for a period of Ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and in the Bulletin Board of the market. The Notice of Vacancy shall be written on cardboard, thick paper, or any other suitable material and shall be in the following form:
N O T I C E
Notice is hereby given that Stall No. ___ , Building (Pavilion) No. ___ of the ___________________ Market is vacant or will be vacated on __________________, 19___. Any person, 21 years of age or over, who is not legally incapacitated, desiring to lease this stall, shall file an application thereof on the prescribed form, copies of which may be obtained from the Office of the Economic Enterprise Management during office hours and before 12:00 o'clock noon of _______________, 19___.
In case there are more than one (1) applicants, the award of the lease of the vacant stall shall be determined through the drawing of lots to be conducted on _______________, 19___ at 12:00 o'clock noon at the Office of the Economic Enterprise Management by the Market Committee. This stall is found in the __________________ Section and is intended for the sale of __________________.
_____________________
City Mayor
An application fee of Twenty Pesos (P20.00) shall be collected from each applicant to cover the necessary expenses and any excess thereof shall form part of the General Fund.
(c) Application for Lease.
(1) The application shall be under oath. It shall be submitted to the Office of the City Mayor by the applicant either in person or through his/her attorney.
(2) It shall be the duty of the City Mayor to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for. It shall also be the duty of the City Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof.
(3) Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day for filing applications there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be extended for another ten-day period. If after the expiration of that period there is still no Filipino applicant, the stall may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee.
In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the City Mayor concerned for appropriate action.
(4) The successful applicant shall furnish the City Mayor two (2) copies of his/her latest picture immediately after the award of the lease. It shall be the duty of the City Mayor to affix One (1) copy of the picture to the application and the other copy to the record card.
SECTION 276. Miscellaneous Provisions on Stalls. (a) Vacancy of Stall before Expiration of Lease. If for any reason a stallholder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed.
(b) Partnership with Stallholder. A market stallholder who enters into a business partnership with any party after he acquires the right to lease such stall has no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such stallholder to continue his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding Sixty (60) days within which to wind up the business or the partnership. If the surviving partner is qualified to occupy the stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree of consanguinity or affinity of the deceased is not applying for the stall, he shall be given preference to continue occupying the stall concerned, if he or she applies for it.
(c) Lessee to Personally Administer His Stall. Any person who has been awarded the right to lease a market stall in accordance with the provisions of this Chapter shall occupy, administer, and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents, and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall, under no circumstance, be a person with whom the stallholder has any commercial relation or transaction.
(d) Dummies; Sub-lease of Stalls. In any case where the person registered to be the holder or lessee of a stall in the public market is found to be not the person who is actually occupying the said stall, the lease of such stall shall be canceled, if upon investigation such stallholder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason be able to occupy the said stall.
SECTION 277. Responsibility for Market Administration. The City Mayor shall exercise direct and immediate supervision and control over the City Public Markets and personnel including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations.
SECTION 278. Rules and Regulations. (a) The peddling or sale outside the public market sites or premises of foodstuffs, which easily deteriorate like fish and meat, is hereby prohibited.
(b) No person shall utilize the public market or any part thereof for residential purpose.
(c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasillo) used by purchasers in the market premises.
(d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls in the market premises.
(e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market.
(f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public markets unless the same was legally acquired by the vendor or stallholder and that taxes of any kind due thereon had been paid.
(g) It shall be unlawful for any lessee to remove, construct, or connect electrical wiring or water connection without prior permit from the Market Administrator and approved by the City Treasurer.
(h) The City of Pagadian shall not be responsible to the occupants of the stalls for any loss or damage caused by fire, theft, robbery, "force majeure", or any other cause. All articles or merchandise left in the public markets during closure time shall be at the risk of the stallholder or owner thereof.
(i) All articles abandoned in any public market building in violation of any of the provisions of this Chapter or of any regulation or rule on the management of the markets shall be deemed a nuisance. It shall be the duty of the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within Twenty-Four (24) hours thereafter, they shall be returned to their original owners upon payment of the actual expenses incurred in the safekeeping, unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the manner directed by the City Mayor who may also in his discretion cause the criminal prosecution of the guilty party, or merely warn him against future violations. In cases where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed of in accordance with law.
SECTION 279. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public markets and their premises are hereby adopted: Provided that their provisions or any part thereof does not contradict any of the provisions of this Chapter.
CHAPTER XXXIV - SLAUGHTERHOUSE FEES AND CHARGES
SECTION 280. Imposition of Fees. (a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, through the City Treasurer upon payment of the corresponding fee, as follows:
Rate of Fee
(1) For public consumption on the basis of head:
Carabao or Horse P45.00
Cow 25.00
Hog/Swine 10.00
Goat/Other Bovine Animals 5.00
Fowl 0.25
(2) Slaughter Fee. The fee shall be paid to cover the cost of services in the abattoir/slaughterhouse of the City in accordance with the following rates:
For public consumption, per kilo
Carabao/Horse/Cow P0.25
Hog/Swine 0.15
Goat/Other Bovine Animals 0.10
Fowl 0.07
(3) Corral Fee. Fees at the rates not exceeding those herein fixed, per day or fraction thereof, shall be collected for animals to be slaughtered which are deposited and kept in a corral or pen owned by the City Government:
Carabao/Horse/Cow, Per Head P5.00
Hog/Swine, Per Head 3.00
Goat/Other Bovine Animals, Per Head 2.00
Fowl, Per Head 0.50
SECTION 281. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Veterinarian.
SECTION 282. Time of Payment. (a) Permit Fee. The fee shall be paid to the City Treasurer or his deputized collectors upon application for a permit to slaughter with the City Veterinarian.
(b) Slaughter Fee. The fee shall be paid to the City Treasurer or his deputized collectors before the slaughtered animal is removed from the City Abattoir/Slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside of the abattoir/slaughterhouse.
(c) Corral Fee. The fee shall be paid to the City Treasurer or his deputized collectors before the animal is kept in the City corral or any place designated as such. If the animal is kept in the corral or any place designated beyond the period paid for, the fee due on the unpaid period shall first be paid before the same animal is released from the corral.
SECTION 283. Administrative Provision. The slaughter of any kind of animal intended for sale shall be done only in the City Abattoir/Slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. Provided that the animal slaughtered for home consumption shall not be sold or offered for sale.
It shall be the duty of the Zoning Enforcement Board, created by virtue of City Ordinance No. 1993-57, to assess, determine and impose such fine it may deem appropriate for the violation of the provisions of this Section.
SECTION 289. Penalties. Notwithstanding the provisions of the preceding Section, any person found violating the provisions of this Chapter shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00), or by imprisonment of not less than One (1) month but not exceeding Six (6) months, or both, at the discretion of the court: Provided, that in case of corporations, partnerships, cooperative, or associations, the President, Manager, or Administrator or the person who has charge of the administration of the business shall be criminally liable or responsible for any violation of this Chapter, and/or rules and regulations promulgated pursuant thereto.
CHAPTER XXXVI - SUBDIVISION PROCESSING AND APPROVAL FEES AND CHARGES
SECTION 290. Imposition of Fees and Charges. There is hereby levied the following rates of fees and charges for the processing and approval of subdivision plans for residential, commercial, industrial, and other development purposes within the City of Pagadian:
Rate of Fee
(a) Approval of Subdivision Plan:
(1) Preliminary Approval Fees:
(i) For the first Ten (10) hectares P60.00
(ii) For every additional hectare or a fraction thereof 15.00
(2) Final Approval Fees:
(i) Subdivision having a density of 66 to 100
families/lots gross hectare, per hectare
or a fraction thereof 182.00
(ii) Subdivision having a density of 21 to 65
families/lots gross hectare, per hectare
or a fraction thereof 242.00
(iii) Subdivision having a density of 20 and
below families/lots gross hectare, per
hectare or a fraction thereof 363.00
(iv) Additional feel on floor area of houses/buildings
sold with the lot, per square meter 0.15
(3) Inspection Fees for Final Approval:
(i) Subdivision having a density of 66 to 100
families/lots gross hectare, per hectare
or a fraction thereof 110.00
(ii) Subdivision having a density of 21 to 65
families/lots gross hectare, per hectare
or a fraction thereof 165.00
(iii) Subdivision having a density of 20 and
below families/lots gross hectare, per
hectare or a fraction thereof 220.00
(4) Alteration of Plan Same as Final Approval Fees
(b) Approval of Condominium Plan:
(1) Preliminary Approval Fee 65.00
(2) Final Approval Fee
(i) Per square meter of total land area 0.65
(ii) Per square meter of the total floor area of the building 0.15
(3) Final Inspection Fee, per square meter of saleable area 1.85
(4) Alteration of Plan Fee Same as Final Approval Fees
(5) Conversion of Existing Structure to a Condominium:
(i) Per square meter of the total land area 0.65
(ii) Per square meter of the total floor area of the building 0.15
(c) Commercial Subdivision:
(1) Preliminary Processing/Locational Clearance Fee:
(i) For the first Two (2) hectares 75.00
(ii) For every additional hectare or a fraction thereof 25.00
(2) Final Approval Fee, per square meter 0.30
(3) Alteration of Plan Fee Same as Final Approval Fees
but shall cover only the affected
areas/portions of the subdivision
subject to alteration
(4) Inspection Fee, per hectare or a fraction thereof 165.00
(d) Industrial Subdivision:
(1) Preliminary Processing/Locational Clearance Fee
(i) First Five (5) hectares 60.00
(ii) For every additional hectare or a fraction thereof 15.00
(2) Final Processing/Approval Fee, per square meter 0.10
(3) Alteration of Plan Fee Same as Final Processing Fee
but shall cover only the affected
portions of the subdivision subject
to alteration
(4) Inspection Fee, per hectare 25.00
(e) Farm Lot Subdivision:
(1) Preliminary Approval Fees:
(i) For the first Five (5) hectares 65.00
(ii) For every additional hectare or a fraction thereof 6.50
(2) Final Approval Fee, per hectare or a fraction thereof 185.00
(3) Alteration of Plan Fee Same as Final Approval Fees
but shall cover only the affected
portions of the subdivision subject
to alteration
(4) Inspection Fee, per hectare 150.00
(f) Memorial Park/Cemetery Plan:
(1) Preliminary Processing/Locational Clearance Fee:
(i) For the first One (1) hectare 65.00
(ii) For every additional hectare or a fraction thereof 15.00
(2) Final Approval, per square meter 0.70
(3) Alteration of Plans Fee Same as Final Approval Fee
but shall cover only the affected
portions of the plan subject to alteration
(4) Inspection Fee, per hectare or a fraction thereof 25.00
(g) Economic and Socialized Housing
(B.P. No. 220, R.A. No. 7279, etc.):
(1) Plan Approval and Development Permit,
per hectare or a fraction thereof 182.00
(2) Building Permit, per square meter 2.00
(3) Alteration of Plan Fee 50% of Fee imposed
on the area affected
(4) Final Inspection Fee:
(i) Land Development, per hectare 6.50
(ii) Building, per square meter 2.00
All City taxes, fees, and charges shall accrue on the first day of January of each year, unless otherwise provided in this Code. However, new taxes, fees, and charges in the rates thereof shall accrue on the first day of the quarter next following the effectivity of the revenue ordinance imposing such new levies or rates.
Unless otherwise provided in this Code, all City taxes, fees, and charges shall be paid within the first Twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlungsod may, for justifiable reason or cause, extend the time of payment of such taxes, fee, and charges without surcharges or penalties, but only for a period not exceeding Six (6) months.
SECTION 338. Surcharges, Interests, and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of Twenty-Five Percent (25%) of the amount of the revenues not paid on time and an interest at the rate of Two Percent (2%) per month of the unpaid revenues including surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed Thirty-Six (36) months.
SECTION 339. Collection of City Revenue by City Treasurer. Unless otherwise specified, all City taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputies.
The City Treasurer may designate the Barangay Treasurer as his deputy to collect City taxes, fees, or charges. In case a bond is required for the purpose, the City Government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.
SECTION 340. Accounting Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the City.
SECTION 341. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying, and the account for which it is paid.
In acknowledging payment of City taxes, fees and charges, it shall be the duty of the City Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying taxes, fees, and charges, as far as practicable. He shall collect the tax, fee, or charge provided in this Code.
CHAPTER XLV - CIVIL REMEDIES FOR COLLECTION OF REVENUES
SECTION 342. Local Government's Lien. City taxes, fees, charges, and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise or privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent City taxes, fees, and charges including related surcharges and interests.
SECTION 343. Civil Remedies. The civil remedies for the collection of City taxes, fees, or charges, and related surcharges and interests resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattel, or effect, and other personal property of whatever character, including stocks and other securities, debts credits, bank accounts, and interests in and rights to personal property, and by levy upon real property and interest in or rights to real property; and
(b) By judicial action.
Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the City Mayor upon the recommendation of the City Treasurer.
SECTION 344. Distraint of Personal Property. The remedy by distraint shall proceed as follows:
SECTION 350. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Panlungsod shall, by separate ordinance duly approved, and upon notice of not less than Twenty (20) days sell and dispose of the real property acquired in Section 325 at public auction. The proceeds of the sale shall accrue to the General Fund of the City.
SECTION 351. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected.
SECTION 352. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any City tax, fee, or charge, including the related surcharge and interest:
(a) Tools and implements necessarily used by the delinquent taxpayer in his trade or employment;
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation;
(c) His necessary clothing, and that of all his family;
(d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
(e) Provisions, including crops, actually provided for individual or family use sufficient for Four (4) months;
(f) The professional libraries of doctors, engineers, lawyers, and judges;
(g) Any material or article forming part of a house or improvement of any real property.
SECTION 353. Taxpayer's Remedies. (a) Periods of Assessment and Collection.
(1) City taxes, fees, or charges shall be assessed within Five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, That taxes, fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within the period of Three (3) years from the date they became due.
(2) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within Ten (10) years from discovery of the fraud or intent to evade payment.
(3) City taxes, fees, or charges may be collected within Five (5) years from the date of assessment by administrative or judicial action. No such actions shall be instituted after the expiration of said period: Provided, however that taxes, fees, or charges assessed before the effectivity of the Local Government Code may be collected within a period of Three (3) years from the date of assessment.
(4) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
(i) The City Treasurer is legally prevented from making the assessment or collection;
(ii) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
(iii) The taxpayer is out of the country or otherwise cannot be located.
(b) Protest of Assessment.- When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, and interests and penalties. Within Sixty (60) days from receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within Sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partly the assessment. However, if the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have Thirty (30) days from the receipt of the denial of the protest or from the lapse of the Sixty (60) day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.
(c) Claim for refund of Tax Credit.- No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credits has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of Two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.
(d) Any question on the constitutionality or legality of this Code may be raised on appeal within Thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within Sixty (60) days from the date of receipt of the appeal: Provided, However, That such appeal shall not have the effect of suspending the effectivity of this code and the accrual and payment of the tax, fee, or charge levied herein: Provided, Finally, That within Thirty (30) days after receipt of the decision or the lapse of the Sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction.
CHAPTER LVI - MISCELLANEOUS PROVISIONS
SECTION 354. Power to Levy Other Taxes, Fees, or Charges. The City shall exercise the power to levy taxes, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, That the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory, or contrary to declared national policy: Provided, Further, That the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose.
SECTION 355. Publication of the Revenue Code. Within Ten (10) days after its approval, a certified true copy of this code shall be published in full for Three (3) consecutive days in a newspaper of local circulation: Provided, However, That in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.
SECTION 356. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the City Treasurer and the City Administrator for public dissemination.
SECTION 357. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every Five (5) years, but in no case shall adjustments exceed Ten Percent (10%) of the rates fixed under the Local Government Code.
SECTION 358. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under R.A. 6938, non-stock non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of Six (6) years and Four (4) years, respectively, from the date of registration, business entities, associations, or cooperatives registered under R.A. 6810; and printer and/or publisher of books or other reading materials prescribed by DECS as school text or references in so far as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn effective January 1, 1992.
CHAPTER XLVII - GENERAL PENAL PROVISION
SECTION 359. Penalty. Any violation of the provisions of this code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code shall be punished by a fine of not exceeding One Thousand Pesos (P1,000.00), or imprisonment of not less than One (1) month nor more than Six (6) months, or both, at the discretion of the court.
CHAPTER XLVIII - FINAL PROVISIONS
SECTION 360. Separability Clause. If for any reason, any provision, section or part of this Code is declared not valid by court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect.
SECTION 361. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by the pertinent provisions of existing laws and other ordinances.
SECTION 362. Repealing Clause. All ordinances, rules and regulations, or part or parts thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly.
SECTION 363. Effectivity. This Code shall take effect immediately upon its approval.
ENACTED AND APPROVED by the Sangguniang Panlungsod on its 4th Special Session held on December 09, 1993.
JEREMIAS H SALDUA
Acting City Secretary
VERIFIED:
GIL T. ONA
SP Member/Asst. Floor Leader
ATTESTED:
JOAQUIN G. PAJARES
Vice Mayor/Presiding Officer
APPROVED:
BENJAMIN F. ARAO
City Mayor
Date: ___________________