An Ordinance Levying an Annual Ad Valorem Tax on Real Property and an Additional Tax Accruing to the Special Education Fund in the City of Antipolo

March 2, 1999 Excerpts from the Minutes of the Special Session of the Sangguniang Panlungsod Held at the City Session Hall on March 02, 1999 at 2:00 P.M. ANTIPOLO CITY ORDINANCE NO. 019-99 AN ORDINANCE LEVYING AN ANNUAL AD VALOREM TAX ON REAL PROPERTY AND AN ADDITIONAL TAX ACCRUING TO THE SPECIAL EDUCATION FUND IN THE CITY OF ANTIPOLO WHEREAS, prior to the enactment of Republic Act No. 8508, otherwise known as the Charter of the City of Antipolo, the annual ad valorem tax and the additional tax authorized in Sections 232 and 235 of Republic Act No. 7160 was being collected in the then Municipality of Antipolo under a tax ordinance of the Province of Rizal; WHEREAS, the then Municipality of Antipolo became a component city of the Province of Rizal on April 04, 1998 in the plebiscite conducted for the purpose pursuant to the provisions of Republic Act No. 8508; WHEREAS, Section 232 of Republic Act No. 7160 authorizes the provinces, cities and municipalities in the Metro Manila Area to levy an ad valorem tax on real properties and Section 235 of the said law, to levy the additional one (1%) percent on real property to accrue to the Special Education Fund (SEF) of local government units; HTcADC WHEREAS, Administrative Order No. 261 dated January 16, 1992 of the President directed the enactment of local tax ordinances by provinces, cities, and municipalities within the Metropolitan Manila Area to levy the basic real property tax as well as the additional one (1%) percent tax that will accrue to the Special Education Fund and allowed said ordinances to be given retroactive effect by making the said ordinances "effective as of 1 January 1992" ; WHEREAS, the local government of Antipolo, being now a component city, should enact its own tax ordinance pursuant to the provisions of Republic Act No. 7160 and Administrative Order No. 261 subject only to the limitation imposed in Section 49 of the City Charter which provides: "Sec. 49. Suspension of Increase of Rates of Local Taxes. No increase in the rates of local taxes shall be imposed by the City within a period of five (5) years from its acquisition of corporate existence." WHEREAS, to avoid a legal vacuum in the collection of ad valorem tax and the one (1%) percent tax accruing to the Special Education Fund, it is necessary that the ordinance be made effective on the day the City of Antipolo acquired corporate existence; NOW THEREFORE, premises considered, BE IT ENACTED BY THE SANGGUNIANG PANLUNGSOD IN SESSION ASSEMBLED: SECTION 1. Basic Real Property Tax . There is hereby imposed an annual ad valorem tax of one (1%) percent of the assessed value of the real property situated in Antipolo City such as land, building, machinery and other improvement not specifically exempted by law, effective upon the acquisition of corporate existence of the City of Antipolo; SECTION 2. Additional Levy on Real Property for the Special Education Fund. There is hereby imposed an annual tax of one (1%) percent of the assessed value of real property which shall be in addition to the basic tax on real property which shall accrue exclusively to the Special Education Fund of the City effective upon the acquisition of corporate existence of the City of Antipolo. SECTION 3. Notice of Time for Collection of Taxes. The City Treasurer shall, on or before the 31st day of January each year, post the notice of the dates when the tax provided in this Ordinance 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 city once a week for two (2) consecutive weeks. SECTION 4. Payment of Real Property Tax on Installment . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the Special Education Fund (SEF) due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before March thirty-first (31st);the second installment, on or before June thirty (30);the third installment on or before September thirty (30);and the last installment on or before December thirty-first (31st). 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 current period. SECTION 5. Prompt Payment Discount . A discount equivalent to ten (10%) percent of the annual tax due is hereby granted in favor of the taxpayer who paid in advance in accordance with the prescribed schedule of payment provided in Section 4 of this Ordinance the real property tax and additional tax accruing to the Special Education Fund. CAIHTE SECTION 6. Interest on Unpaid Real Property Tax. In case of failure to pay the real property tax or the additional tax accruing to the Special Education Fund upon the expiration of the periods provided in Section 4 of this Ordinance, the taxpayer shall be subjected to the payment of interest at the rate of two (2%) percent per month on the unpaid amount or a fraction thereof, until the delinquent amount is 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 7. Applicability of Laws . The provisions of Book II, Title II, of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 as are applicable to cities not specifically covered by the provisions of this Ordinance shall apply to the City of Antipolo. SECTION 8. Separability Clause . Should any provision of this Ordinance of part thereof, is declared unconstitutional by a competent court, such declaration will not affect the constitutionality or validity of the other provisions not so declared. SECTION 9. Effectivity . This Ordinance shall take effect upon its approval. ENACTED this 2nd day of March 1999 at Antipolo City. aScITE CERTIFICATION I hereby certify to the correctness of the foregoing ordinance. (SGD.) PURITA E. DUPIT Actg. Secretary to the Sanggunian (SGD.) LORENZO M. ZAPANTA City Councilor CORAZON C. BRAGA City Councilor (SGD.) CELESTINO M. GATLABAYAN City Councilor EVELYN S. QUERUBIN City Councilor (SGD.) DANILO O. LEYBLE City Councilor (SGD.) HUMBERTO M. BAUTISTA City Councilor (SGD.) ANTONIO O. MASANGKAY City Councilor (SGD.) TROADIO L. REYES City Councilor (SGD.) SERAFIN M. ALVARAN City Councilor (SGD.) PABLO S. OLDAN, JR. City Councilor (SGD.) EUFRACIO M. TAPALES City Councilor (SGD.) ESPERANZA L. GARCIA City Councilor (SGD.) SOFRONIO O. GATLABAYAN ABC President (SGD.) RONALD R. BARCENA SK Fed. President (SGD.) AGRIPINO G. GARCIA City Vice Mayor/Presiding Officer APPROVED: (SGD.) ANGELITO C. GATLABAYAN City Mayor