Review of Nueva Valencia, Guimaras Municipal Ordinance No. 04, s. 1993

April 27, 1994 DILG LEGAL OPINION NO. 076-94 LEGAL SERVICE Vice-Mayor Gregorio B. Galvez Nueva Valencia, Guimaras Dear Sir : This has reference to your letter dated 02, 1994, addresses to the HLURB Regional Office, Region VI, Iloilo City, which was referred to this Department for the taking of appropriate action, requesting for opinion on the following queries, to wit: 1. whether not the action taken by the Sangguniang Panlalawigan in invalidating certain provisions of the Municipal Tax Ordinance is valid; and 2. whether or not it is acceptable to HLURB if the Sangguniang Bayan "subrogates" to the Municipal Mayor by way of resolution the processing and approval of subdivision plans for residential, commercial or industrial purposes. As represented therein, the Sangguniang Bayan of Nueva Valencia enacted Municipal Ordinance No. 04, series of 1993, entitled: "An Ordinance Enacting the revised Municipal Revenue Code of 1993 of the Municipality of Nueva Valencia, Guimaras". Under the said Code, the municipal government is empowered to levy and impose fees for inspection and verification of subdivision plans. Subsequently, the Sangguniang Panlalawigan invalidated the prerogative of the municipal government to impose verification fees on the ground that the same is ultra vires . The Sangguniang Panlalawigan held that it can only impose processing fees pursuant to Section 447 of Republic Act No. 7160 (Local Government Code of 1991). Hence, this present recourse. In response to the first query, the pertinent provisions of the Code on the matter are as follows: "Sec. 56. (a) Within three [3] days after approval, the secretary to the . . . sangguniang bayan shall forward to the sangguniang panlalawigan for review, copies of approved ordinances and resolutions approving the local development plans and public investment programs formulated by the local development councils. xxx xxx xxx (c) If the sangguniang panlalawigan finds that such an ordinance or resolution is beyond the power conferred upon the . . . sangguniang bayan concerned, it shall declare such ordinance or resolution invalid in whole or in part . The sangguniang panlalawigan shall enter its action in the minutes and shall advise the corresponding . . . municipal authorities of the action it has taken. . . ." "Sec. 187. The procedure for approval of local tax ordinance and revenue measures shall be in accordance with the provisions of this Code : Provided, That public hearing shall be conducted for the purpose prior to the enactment thereof. . . ." (Emphasis ours) Stated differently, the procedure set forth under Section 56 of the same Code providing for the review of municipal ordinances or resolutions would also be applicable in reviewing tax ordinance. It is worthy to state that the latter partakes the nature of an ordinary ordinance. This is quite evident because under Section 187, it is expressly provided therein, that the approval of the tax ordinance should be in accordance with the provisions of the Code, i.e. section 56 and other relevant provisions for that matter. Accordingly, since the power of review over municipal ordinance or resolutions belongs to the sangguniang panlalawigan, this Department is of the view that the action taken by the provincial council of Guimaras is within the purview of the aforequoted laws. This is intended as a means of legislative check over the acts of the local government to exercise its power of supervision over its component cities and municipalities. Anent the second and last query, we opine that this Department is not competent to answer the same it appearing that it is a matter of question which is within the province of the HLURB to act upon. Hoping that we have enlightened you on the matter. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government