ORDINANCE NO: 2002-205 "AN ORDINANCE PROVIDING FOR THE GRANT OF AMNESTY TO ALL REAL PROPERTY TAXPAYER IN THE CITY OF PAGADIAN ON THE PAYMENT OF THE INTERESTS, PENALTIES AND SURCHARGES INCURRED FROM DELINQUENT TAX DUES/ACCOUNTS, AND PRESCRIBING THE CONDITIONS AND THE PERIOD OF AVAILMENT THEREOF" WHEREAS, it can not be disclaimed that one of the factors which has resulted in the under collection of much-needed revenues in the city is due to surmountable delinquency in the payment of real property tax accounts; WHEREAS, it has been established that one of the primary reasons for this delinquency in the payment of real property tax is the inability of concerned taxpayers to cope up with the payment of the penalties due on their delinquent real property tax accounts; WHEREAS, considering the present economic difficulties besetting the real property owners in the City, it is now incumbent upon this august body to exercise compassion and diligence in the exercise of its taxing powers for the relief and convenience of the affected taxpayers as provided for under R.A. 7160, otherwise known as the Local Government Code of 1991; NOW, THEREFORE, be it ordained, as it is hereby ordained by the Sangguniang Panlungsod of Pagadian City in session assembled that: Section 1. There shall be granted amnesty to all real property owners in the City of Pagadian on the payment of all interests, penalties and surcharges arising from non-payment of their real property tax accounts and/or delinquent real property accounts beginning from the year following the last payment to Year 2002. Section 2. For the purpose of this ordinance, real property owners/taxpayers shall only be required to pay the delinquent principal or basic tax and the additional SEF tax assessed on their properties beginning from the year following the last payment up to Year 2002. Section 3. This amnesty on the payment of all interests, penalties and surcharges due from delinquent real property tax accounts shall only be availed of, inclusive, from June 21, 2002 to October 21, 2002. Section 4. The provisions of City Ordinance No. 1993-117, as amended, particularly Sections 20 to 105 of Chapter III (Real Property Taxes) shall, for purposes of reference in the implementation and facility in the interpretation of the terms used in the herein declaration apply. Section 5. Failure on the part of the concerned taxpayers to avail of the amnesty herein provided within the prescribed period shall be penalized in accordance with the provisions of City Ordinance No. 1993-117, otherwise known as the Pagadian City Revenue Code, particularly Section 65 thereof. Section 6. This Ordinance shall take effect upon its approval. ENACTED AND APPROVED by the Sangguniang Panlungsod (7th City Council) of Pagadian City on its 38th Regular Session held on May 22, 2002 at the Sangguniang Panlungsod Session Hall.