ORDINANCE NO: 2020-456
(Author: Committee on Ways and Means)
"AN ORDINANCE FURTHER EXTENDING THE GRANT OF AMNESTY TO ALL REAL PROPERTY TAXPAYERS IN THE CITY OF PAGADIAN PARTICULARLY ON THE PAYMENT OF THE INTEREST, PENALTIES AND SURCHARGES INCURRED FROM DELINQUENT TAX PAYMENTS/ACCOUNTS UNTIL DECEMBER 31, 2020"
WHEREAS, on 13 May 2020, the City Government of Pagadian through the Sangguniang Panlungsod (13th City Council), conscious and cognizant of the ill-effects of the COVID-19 pandemic to the entire country's economy due to the closure, whether temporary or permanent, of many local businesses resulting to the loss of work for many employees and the diminution of government's income out of taxes due, adopted City Ordinance No. 2020-439, which, in gist, granted amnesty to all owners of real property taxpayers in the city particularly on the payment of the interest, penalties and surcharges incurred from delinquent tax payments/accounts, as a measure to help assuage real property owners from the burden of paying such concomitant fees;
WHEREAS, upon careful perusal, evaluation and review of the foregoing measure, it was found out that the period within which to avail of such amnesty is only up to October 31, 2020--which period is too short and insufficient for the many real property owners of the city who are still in a state of economic distress brought about by the effects of COVID-19 disease;
WHEREAS, to ensure that many, if not all, of the real property owners may avail of such tax amnesty, it is thus cogently practicable and reasonable to extend the grant of reprieve to all owners of real properties by condoning the payment of interest, penalties and surcharges that will be incurred out of the late payment of tax due/account;
NOW, THEREFORE, premises considered and by the powers vested in the Sangguniang Panlungsod under Section 276 of Republic Act 7160, otherwise known as the Local Government Code of 1991;
Be it ordained, as it is hereby ordained by the Sangguniang Panlungsod (13th City Council) of Pagadian City in session assembled that:
SECTION 1 - DECLARATION. - It is hereby declared in the City of Pagadian the extension on the grant of amnesty to all real property owners on the payment of all interest, penalties and surcharges arising from the delinquent payment of real property accounts until December 31, 2020.
SECTION 2 - For this purpose, 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 their last payment up to year 2020.
SECTION 3 - For purposes of reference in the implementation and facility in the interpretation of the terms used in the herein declaration, the provisions of City Ordinance No. 1993-117, as amended, particularly Section 20 to 105 of Chapter III-Real property Taxes (RPT) shall apply.
SECTION 4 - Failure on the part of all registered real property owners to avail of the amnesty herein granted within the prescribed period shall, pursuant to the provisions of the Local Government Code, constitute and shall be construed as having authorized the City Treasurer of Pagadian to effect the sale through public auction of subject real property or properties by June 16, 2021 after having satisfied the other legal stipulations in City Ordinance No. 2009-279, otherwise known as "The Revised Revenue Code of Pagadian City" or, in case of unenforceability of such provisions in the above-specified Ordinance upon review by the Sangguniang Panlalawigan, reference and/or basis in the enforcement of remedies in the collection of such taxes due shall be City Ordinance No. 1993-117, as amended.
SECTION 5 - This Ordinance shall take effect after three (3) consecutive weeks of publication in a newspaper of city-wide circulation and/or posting in two (2) conspicuous places in the City of Pagadian.
ENACTED AND APPROVED by the Sangguniang Panlungsod (13th City Council) during its 56th Regular Session on 21 October 2020 at the SP Session Hall, 4th Floor City Commercial Center (C3), Santiago District, Pagadian City.