An Ordinance Providing Tax Amnesty on Penalties, Interests and Surcharges to Owners of Tax Delinquent Real Properties Located Within the Territorial Jurisdiction of the City of Cabuyao, Providing Exceptions Thereof, and for Other Purposes

November 14, 2012 CABUYAO CITY ORDINANCE NO. 378-12 AN ORDINANCE PROVIDING TAX AMNESTY ON PENALTIES, INTERESTS AND SURCHARGES TO OWNER OF TAX DELINQUENT REAL PROPERTIES LOCATED WITHIN THE TERRITORIAL JURISDICTION OF THE CITY OF CABUYAO, PROVIDING EXCEPTIONS THEREOF, AND FOR OTHER PURPOSES WHEREAS, under the Local Government Code of 1991, local governments now have the power to impose, as well as to exempt from taxes and provide tax incentives or tax reliefs under their terms; WHEREAS, the City Government was confronted with typhoons and calamities, thus the granting of amnesty will encourage owners of real properties to pay their delinquent real property taxes; WHEREAS, the present economic crisis and difficulties being experienced locally and exacerbated by worldwide economic recession, aggravated by the problematic socio-political situation has brought additional economic burden to the taxpayers of the province; WHEREAS, mindful of the bad effects of such economic slowdown that triggered double-digit inflation, continuing devaluation of the peso as well as the uncertainties in the business sector and the popular clamor from our taxpayers, this august body has no recourse but to grant such condonation of penalties and/or surcharges on the delinquent Real Property Taxes (Basic and SEF); ACDTcE NOW, THEREFORE, on motion of Honorable Apolinario B. Hain duly seconded by all SB Members; BE IT ORDAINED by the Sangguniang Panlungsod in session assembled that: SECTION 1. Title . This Ordinance shall be known as "AN ORDINANCE PROVIDING TAX AMNESTY ON PENALTIES, INTERESTS AND SURCHARGES TO OWNERS OF TAX DELINQUENT REAL PROPERTIES LOCATED WITHIN THE TERRITORIAL JURISDICTION OF THE CITY OF CABUYAO, PROVIDING EXCEPTIONS THEREOF, AND FOR OTHER PURPOSES"; SECTION 2. Declaration Policy. It has been a declared policy of the City Government of Cabuyao to extend proper and appropriate assistance to its constituents by providing tax incentives or tax reliefs for the benefit of the entire citizenry as a whole. SECTION 3. Coverage. All lands and other properties with delinquent and unpaid real property tax as of December 31, 2012 and/or prior years situated within the City of Cabuyao are covered by tax amnesty whether said real properties are declared or undeclared and whether classified as residential, commercial, agricultural or industrial. SECTION 4. Exceptions. The tax amnesty shall not apply on any of the following: a). Those lands and other real properties located outside the territorial jurisdiction of Cabuyao City; b). Those lands and other property with pending case in regular courts either for collection of real property tax involving a question of ownership; TIHCcA c). Those real properties with tax delinquencies which are being paid pursuant to a compromise agreement. SECTION 5. Kinds and Extent of Tax Amnesty or Relief. a). The tax condonation shall be limited only to penalties, interest and surcharges and that in order to avail the tax amnesty the taxpayers are required to pay the basic real property tax and Special Education Fund (SEF). SECTION 6. Amnesty Period. The tax amnesty period shall commence upon approval and shall end on December 31, 2012. SECTION 7. Manner of Availment. a). All penalties, interest and surcharges shall be condoned only upon lump sum payment of total basic and Special Education Fund for tax delinquencies incurred FY 2012 and prior years; Provided that the real property tax for the current year shall similarly be paid in full; b). A taxpayer may avail of tax amnesty for more than one real property with tax delinquency. SECTION 8. Venue of Payment. Payment of basic and Special Education Fund taxes shall be made at the Office of the City Treasurer having territorial jurisdiction over the property. SECTION 9. Application Form . The City Mayor, through the City Treasurer, shall prepare and issue an application form for tax amnesty for distribution to all Barangay Treasurer. SECTION 10. Information Dissemination . The City Treasurer, the City Information Office, Barangay Captains and Barangay Treasurers are hereby enjoined to cause the information dissemination of the tax amnesty program within the scope of their respective territorial jurisdiction. EHSADa SECTION 11. The Conduct of Public Auction . a). No public auction of delinquent real property shall be held during the amnesty period; b). Immediately after the prescribed period, as stated under Section 6 hereof, had lapsed, public auction shall be instituted in accordance with existing laws, rules and regulations. SECTION 12. Separability Clause . Should any provision of this Ordinance or any portion thereof is declared unconstitutional, other provisions shall not be affected thereby. SECTION 13. Repealing Clause. All existing ordinances or provisions of an ordinance inconsistent herewith shall be deemed modified, amended or repealed accordingly. SECTION 14. Effectivity . This Ordinance shall take effect upon its approval and likewise the implementation of such shall commence upon approval and shall end on December 31, 2012. THIS CITY ORDINANCE UNANIMOUSLY APPROVED on November 14, 2012. I HEREBY CERTIFY to the correctness of the city ordinance which was duly enacted by the Sangguniang Panlungsod. STcEaI (SGD.) MS. DELIA A. PUNONGBAYAN Secretary to the Sangguniang Panlungsod ATTESTED BY: (SGD.) HON. APOLINARIO B. HAIN City Councilor (SGD.) HON. ATTY. ROMMEL A. GECOLEA City Vice Mayor Presiding Officer APPROVED BY: (SGD.) HON. ISIDRO L. HEMEDES, JR. City Mayor