An Ordinance Updating the Schedule of Market Value of Real Properties in the City of Bacolod and Other Provisions Relative to Real Property Tax Administration

July 13, 2016 BACOLOD CITY ORDINANCE NO. 09-16-781 AN ORDINANCE REPEALING CITY ORDINANCE NO. 08-14-700, SERIES OF 2014, OTHERWISE KNOWN AS "AN ORDINANCE UPDATING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES IN THE CITY OF BACOLOD AND OTHER PROVISIONS RELATIVE TO REAL PROPERTY TAX ADMINISTRATION" WHEREAS , the Local Government Code of 1991 provides that the Sangguniang Panlungsod as the legislative body of the city, shall enact ordinances, approve resolutions and appropriate funds for the general welfare of the city and its inhabitants; WHEREAS ,on November 19, 2014, the Sangguniang Panlungsod of Bacolod City approved City Ordinance No. 08-14-700 which updates the schedule of Market Values of Real Properties in the City of Bacolod; WHEREAS ,on February 2015, the Department of Justice, in its Resolution (Case No. 10-2014),declared City Ordinance No. 08-14-700 as NULL and VOID, pointing out that this August body failed to observe the requirements of notice, public hearing and publication in the enactment of a tax ordinance involving general revision of real property assessments; WHEREAS , the said ordinance due to unforeseen circumstances failed to comply the procedural requirements in the enactment of tax measures as mandated by the Local Government Code of 1991; WHEREAS ,most affected residents, groups and establishments in the City had filed for complaints and petitions appealing to cease the implementation of the ordinance because it is unfair, excessive, arbitrary, oppressive, inequitable and confiscatory; HTcADC WHEREAS ,our jurisprudence opined that in order for an ordinance to be valid, it must not contravene the Constitution or any statute; must not be unfair or oppressive, partial or discriminatory; must be general and consistent with public policy; and must be reasonable; WHEREAS ,several cases were also filed in court relative to the passage and implementation of this questionable tax ordinance; WHEREAS ,a petition ad cautelam is still pending until now before the court which was filed by the former City Legal Officer of the previous administration, questioning the jurisdiction of the Department of Justice in declaring the said ordinance as Null and Void; WHEREAS ,Acting Mayor Greg G. Gasataya during his term had issued a Memorandum directing the concerned City Departments to impose the old rates of the Real Property Taxes since the Department of Justice has affirmed that the rates are unjust and confiscatory and declared the same as Null and Void; WHEREAS ,it is very clear that City Ordinance No. 08-14-700 had so many substantial and procedural flaws that it needs to be repealed to conform with the provisions of the law and to once and for all put an end to this issue; WHEREAS ,as the law making body of this City, it is our responsibility to ensure that the ordinances that we are approving are within the requisites stated and as much as possible be free from errors or any obscurities; WHEREAS ,to put things in their proper order, this ordinance seeks to repeal City Ordinance No. 08-14-700 which is also our best way of granting the appeal of our constituents. NOW THEREFORE ,be it ORDAINED as it is hereby ORDAINED by the Sangguniang Panlungsod in session assembled, that: SECTION 1. City Ordinance No. 08-14-700, series of 2014, otherwise known as " AN ORDINANCE UPDATING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES IN THE CITY OF BACOLOD AND OTHER PROVISIONS RELATIVE TO REAL PROPERTY TAX ADMINISTRATION ," is hereby REPEALED . SECTION 2. This ordinance shall take effect immediately after posting in two (2) conspicuous public places and publication in newspapers of general circulation in the City of Bacolod. CARRIED BY THE VOTE OF: CAIHTE Affirmative : Councilors : Ricardo L. Tan, Caesar Z. Distrito, Cindy T. Rojas, Renecito S. Novero, Em L. Ang, Elmer T. Sy, Dindo C. Ramos and Bartolome N. Orola, Sr. Negative : Councilor Wilson C. Gamboa, Jr. Abstained : Councilor Sonya M. Verdelor Main Author : Floor Leader Caesar Z. Distrito Co Authors : Councilors Ricardo L. Tan, Caesar Z. Distrito, Cindy T. Rojas, Renecito S. Novero, Em L. Ang, Elmer T. Sy, Dindo C. Ramos and Bartolome N. Orola, Sr. Passed : July 13, 2016 (2nd Regular Session) Comment : Passed Councilors Claudio Jesus Raymundo A. Puentevella, Noli B. Villarosa and Ana Marie V. Palermo were out of the Session Hall when this Ordinance was passed. (SGD.) EL CID M. FAMILIARAN Vice Mayor Presiding Officer ATTESTED: (SGD.) ATTY. VICENTE C. PETIERRE III Secretary to the Sanggunian APPROVED: July 20, 2016 (SGD.) EVELIO R. LEONARDIA City Mayor July 20, 2016 CERTIFICATION This is to certify that City Ordinance No. 09-16-781, Series of 2016 passed by the Sangguniang Panlungsod on July 13, 2016 entitled: "AN ORDINANCE REPEALING CITY ORDINANCE NO. 08-14-700, SERIES OF 2014, OTHERWISE KNOWN AS 'AN ORDINANCE UPDATING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES IN THE CITY OF BACOLOD AND OTHER PROVISIONS RELATIVE TO REAL PROPERTY TAX ADMINISTRATION.'" was published in the Negros Daily Bulletin dated September 8, 2016 and was posted for three (3) consecutive weeks in the following conspicuous places in the City of Bacolod, to wit: 1. Bulletin Board of the Sangguniang Panlungsod 2nd Floor Bacolod City Government Center 2. Old City Hall (Araneta-Luzuriaga Streets) 3. Hall of Justice 4. City Health Office 5. North (Burgos) Public Market 6. South (Libertad) Public Market 7. Central Public Market Bacolod City, Philippines, September 23, 2016. (SGD.) ATTY. VICENTE C. PETIERRE III Secretary to the Sanggunian