An Ordinance Granting Amnesty on Interest of Delinquent Real Properties as of December 31, 2013 in the City of General Santos

February 18, 2014 Excerpt from the Minutes of the 30th Regular Session of the 17th Sangguniang Panlungsod, City of General Santos, Held at the Sangguniang Panlungsod Session Hall on Tuesday, February 18, 2014. PRESENT: Hon. Dominador S. Lagare III City Councilor & Presiding Officer Hon. Elizabeth B. Bagonoc City Councilor Hon. Ramon R. Melliza City Councilor Hon. Franklin M. Gacal, Jr. City Councilor Hon. Rosalita T. Nuez City Councilor Hon. Brix T. Tan City Councilor Hon. Arturo C. Cloma City Councilor Hon. Richard L. Atendido City Councilor Hon. Vivencio E. Dinopol City Councilor Hon. Marius Orlando A. Oco City Councilor Hon. Eduardo D. Leyson IV City Councilor Hon. Rogelio D. Pacquiao City Councilor (President, Liga ng mga Barangay) ABSENT: Hon. Shirlyn L. Baas-Nograles City Vice-Mayor (OL) Hon. Shandee Theresa O. Llido-Pestao City Councilor (OL) WHEREAS, the Local Government of the City of General Santos granted the latest tax amnesty by virtue of City Ordinance No. 02, Series of 1996 and City Ordinance No. 29, Series of 2003 with provisions further amended by Ordinance No. 10, Series of 2004; WHEREAS, there has been a substantial amount of P70 Million unrealized revenue/uncollected taxes and interests from delinquent real properties due and collectible by the City of General Santos as of December 31, 2013; WHEREAS, the city needs to strengthen its financial capacity by increasing revenue collection in order to meet the demand for public service delivery; WHEREAS, a grant of condonation of interest on delinquent real properties will encourage payment of the unpaid real property taxes and interest and accelerate collection thereof; WHEREAS, Section 192 of Republic Act 7160, otherwise known as the Local Government Code of 1991, provides for the Authority to Grant Tax Exemption Privileges through ordinances duly approved; NOW, THEREFORE, on motion of City Councilor Franklin M. Gacal Jr.,duly seconded by City Councilors Ramon R. Melliza, Rosalita T. Nuez, Brix T. Tan and Rogelio D. Pacquiao, be it SHAcID RESOLVED, as it is hereby resolved, to enact this Ordinance: GENERAL SANTOS CITY ORDINANCE NO. 001-14 AN ORDINANCE GRANTING AMNESTY ON INTEREST OF DELINQUENT REAL PROPERTIES AS OF DECEMBER 31, 2013 IN THE CITY OF GENERAL SANTOS Hon. Franklin M. Gacal Jr. Sponsor Be it enacted by the Sangguniang Panlungsod of General Santos City, that: SECTION 1. Short Title. This ordinance shall be known as the AMNESTY ON INTEREST ORDINANCE OF 2014. SECTION 2. Policy Statement. It shall be the policy of the City Government of General Santos to grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary. SECTION 3. Definition of Terms. a.) Amnesty shall refer to the forgiveness or condonation of interest on delinquent real property taxes; b.) Delinquent Real Property refers to real property which taxes remain unpaid as of December 31, 2013; c.) Interest refers to 24% per annum penalty imposed on real property tax for non-payment within the prescribed time; d.) Real Property refers to Land, Machinery, Building, Residential, Commercial, Industrial and other classes; e.) Improvement is a valuable addition made to property or amelioration in its condition, which is intended to enhance its value, beauty or utility or adopt it for new or further purposes, amounting to more than mere repairs or replacement of parts involving capital expenditures and labor and normally requiring a building permit. SECTION 4. Amnesty Grant. There is hereby a grant of amnesty to all delinquent real property owners by condoning their accrued interest as of December 31, 2013. CacTSI SECTION 5. Coverage. This Ordinance shall cover real properties defined under Section 3 of Ordinance No. 2, Series of 1996, otherwise known as the General Santos City Real Property Tax Code of 1996, including improvements affixed thereon. SECTION 6. Exclusion. Properties under court litigation are excluded from the coverage of amnesty grant on interest of delinquent real properties. SECTION 7. Guidelines and Conditions. Delinquent real property tax payers shall follow the following guidelines and conditions required for the availment of amnesty on interest of real property tax: (a) Duly accomplished application form for amnesty to be provided and approved by the City Treasurer; (b) Delinquent taxes and current year's taxes shall be paid in full. Provided, interest due on real property taxes for year 2014, shall continue to be collected in the manner provided by law and existing rules and regulations; (c) Payments made under this program shall be unconditional, or no payments under protest; (d) Period of availment shall be nine (9) months from the enactment of this Ordinance but shall not go beyond December 15, 2014; (e) Failure to comply the above conditions shall not entitle delinquent taxpayers to avail the amnesty program; (f) Owners of undeclared properties are enjoined to declare their properties within the prescribed period of amnesty in order to avail of the tax relief. SECTION 8. Administrative Provision. For the effective implementation of this Ordinance, the following shall be observed: (a) The City Treasurer shall prepare the necessary forms to be used in this program within ten (10) days upon approval of this Ordinance; (b) The City Treasurer shall conduct intensive information drive; SEDICa (c) The City Treasurer shall submit quarterly reports to the City Mayor and Sangguniang Panlungsod on the outcome of the program; SECTION 9. Public Auction Held in Abeyance. No public auction of real properties due to non-payment of tax delinquencies shall be held and initiated by the City of General Santos during the amnesty period; Upon expiration of the amnesty program, the City Treasurer may proceed with public auction or civil remedies. SECTION 10. Separability Clause. If for any reason any portion or provision of this Ordinance is declared unconstitutional or invalid, the other section or provision hereof which are not affected thereby shall continue to be in full force and effect. SECTION 11. Repealing Clause. All ordinances, resolutions, memoranda, orders and other issuances which are inconsistent with this Ordinance are hereby repealed or modified accordingly. SECTION 12. Effectivity Clause. This Ordinance shall take effect immediately upon approval. Enacted by the 17th Sangguniang Panlungsod, City of General Santos, on its 30th Regular Session held on February 18, 2014. CERTIFIED CORRECT: (SGD.) ATTY. ROSENDO A. ROQUE Secretary to the Sanggunian ATTESTED BY: (SGD.) DOMINADOR S. LAGARE III City Councilor and Presiding Officer Approved by His Honor, the City Mayor on February 28, 2014. (SGD.) RONNEL C. RIVERA City Mayor