Republic of the Philippines

PROVINCE OF BUKIDNON

City of Malaybalay

OFFICE OF

THE SANGGUNIANG PANLALAWIGAN

ORDINANCE NO. 2007-008R(10TH SP) (6th Regular Session)

AN ORDINANCE CONDONING THE COLLECTION OF SURCHARGES AND INTEREST IMPOSED UPON DELINQUENT REAL PROPERTY TAXES IN THE PROVINCE OF BUKIDNON UNTIL DECEMBER 31, 2007, AND PROVIDING GRACE PERIOD FOR PAYMENT THEREOF Introduced by: Hon. Adoracion C. Raguro Board Member-rep. FABC This Province
EXPLANATORY NOTE
In light of the necessity to collect taxes to raise revenue in order to satisfy the needs of the Local Government of Bukidnon, the Provincial Governor presented during the meeting of the Provincial Development Council held on July 31, 2007, the proposal for the condonation of surcharges and interest due for delinquent real property taxes for the period 2002-2007; however, providing a time frame within which this condonation may be availed of. The Honorable Governor again presented the same issue to this August Body in August 1, 2007 regular session. We recognize the fact that taxes is the lifeblood of any Government and its collection is necessary to defray the necessary expenses of the Government. It is on this note and in support of the Honorable Governors request that this humble representation proposes an ordinance condoning the collection of surcharges and interest imposed upon delinquent real property taxes and providing grace period for the payment thereof which shall not be later than December 31, 2007. As the President of the Provincial Liga ng mga Barangay, I have, in support to the request of the Honorable Governor, presented this proposal to the City/Municipal Liga Presidents during our regular session held in August 3, 2007. Due to the extended chance given by the Provincial Government to the delinquent taxpayers, it is proposed that this tax amnesty will be the last and final amnesty that will be extended to delinquent real property taxpayers in the Province of Bukidnon. This proposed ordinance is intended to take effect by the last quarter of this year; hence, considering the time constraint, I humbly request for the speedy enactment of this proposal.

After due deliberation, on motion of Hon. Adoracion C. Raguro, and with the unanimous accord of the Members present, assembled in session: BE IT ORDAINED, by the Honorable Sangguniang Panlalawigan, Province of Bukidnon, this 15th day of August, in the Year of Our Lord, Two Thousand and Seven, that: Section 1. Title. This ordinance shall be known as tax amnesty ordinance. Section 2. Definition of Terms. Real Property Tax is an annual ad valorem tax imposed by the local government units on real property tax that includes the Agricultural, Commercial and Industrial lands and, idle lands, located in the Province of Bukidnon. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. Property Value Roll or Assessment Roll or schedule is prepared by the sworn declaration of the owner or by a declaration of Assessor himself. It is the listing of all taxable and/ or tax exempt properties in the name of the owner, or anybody with legal interest in it. Delinquent Taxes for purposes of this ordinance, refers to unpaid real property taxes. Grace Period - period within which the delinquent real property taxpayer is allowed by the local government to pay their delinquent real property taxes without surcharges and penalties therein which for purposes of this ordinance, shall be until December 31, 2007. Surcharges the amount imposed by law to the basic tax in case of delinquency. Section 3. Real property owners who have delinquent real property taxes are hereby granted grace period for payment of delinquent real property taxes. Section 4. The collection of surcharge, interest and penalties for taxes is hereby condoned by the Provincial Government; provided delinquent basic real property taxes are fully paid within the grace period herein provided. Section 5. All Municipal & City Assessors are hereby mandated to furnish not later than October 1, 2007 their respective Municipal/City Treasurers, an assessment roll containing, among others, a list of the registered owners/ administrators/any person with interest thereon, of real properties with delinquent taxes, its corresponding fair market value, and the basic tax due. Section 6. All City and Municipal Treasurers are hereby mandated to furnish the Barangay Treasurers of the copy of delinquent taxpayer with properties located in their respective barangays, the amount of delinquent taxes due their respective barangays, the amount of delinquent taxes due them. All Barangay Treasurers are hereby mandated to submit to the City and Municipal Treasurer a report on the status of residency of owners, if known to them the real properties located in their Barangays with delinquent taxes as depicted in the assessment roll posted in their respective Barangays Halls.

The Barangay Treasurer shall also submit a report to the Municipal Treasurer of persons having interest of the real property in issue, or in case he is out of the country, or cannot be located, of the administrator or occupant of the property. Section 7. All Provincial, City, Municipal Treasurers are hereby restrained from collecting penalties, surcharges and interests on delinquent real property tax in the province of Bukidnon until Year 2007. Section 8. All delinquent real property taxes due until Year 2007, may be paid in installment basis; provided, that the whole amount is fully paid by December 31, 2007. Section 9. In the first week of January 2008, the Provincial Treasurer as the case may be, shall furnish the Sangguniang Panlalawigan, a certified list of all real property tax delinquencies which remained uncollected or unpaid within the grace period and the respective reasons for non-payment thereof. Section 10. The Local Treasurer is hereby allowed to advance an amount from the local treasury, sufficient to defray the cost of collection thru the remedies provided for in the Local Government Code, including the expenses of advertisement and sale. Section 11. The Provincial Treasurer shall within the period January 2-30, 2008 submit to the Sangguniang Panlalawigan, a report on the warrant of levy issued to the owner of real property or person having legal interest therein. Section 12. Advertisement of sale or auction of property or usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale shall be made within the month of February 2008. Section 13. The sale shall be held at the main entrance of the Provincial Capitol in the month of March 2008 as may be specified in the notice of sale. Section 14. The Provincial Treasurer shall in the month of April 2008, report to the Sangguniang Panlalawigan, a report of the sale of the real property sold to satisfy the delinquent taxes. Section 15. Effectivity.

This ordinance shall take effect after three (3) consecutive weeks of its publication in a newspaper of local circulation, and posting of its copies in at least two (2) conspicuous and publicly accessible places in the Province. ENACTED. Approved.