Approving the Real Property Tax Code of the City of General Santos

January 11, 1996 Excerpt from the Minutes of the 2nd Regular Session of the Sangguniang Panlungsod, City of General Santos Held at the Session Hall on Thursday and Friday, January 11 and 12, 1996. PRESENT: Hon. Pedro B. Acharon, Jr. Councilor & Presiding Officer Hon. Elizabeth B. Bagonoc Councilor (Floor Leader) Hon. Gabriel Francis Councilor (2nd Asst. Floor Leader) Glennville N. Gonzalez Hon. Oscar E. Dinopol Councilor Hon. Mario B. Mariano Councilor Hon. Florentina L. Congson Councilor Hon. Dominador A. Lagare Councilor Hon. Rodrigo M. Olarte Councilor Hon. Arnulfo R. Aparente Councilor Hon. Emilio C. Ferolin Councilor Hon. Jose C. Natividad III Councilor (1st Asst. Floor Leader) Hon. Jacinto C. Acharon Councilor (ABC President) Hon. Roel L. Granfon Councilor (SK Federation President) ABSENT: Hon. Minda C. Falgui Vice-Mayor (OIC-City Mayor's Office) Hon. Alice V. Posadas Councilor (Honorable Jose C. Natividad and Honorable Dominador A. Lagare-Authors) On motion of Hon. Dominador A. Lagare, co-sponsored by Hon. Elizabeth B. Bagonoc and Hon. Oscar E. Dinopol, jointly seconded by Hon. Councilors Gabriel Francis Glennville N. Gonzalez, Florentina L. Congson, Arnulfo R. Aparente and Mario B. Mariano, be it RESOLVED, as it is hereby resolved to adopt the following ordinance: GENERAL SANTOS CITY ORDINANCE NO. 02-96 AN ORDINANCE APPROVING THE REAL PROPERTY TAX CODE OF THE CITY OF GENERAL SANTOS Be it ordained by the Sangguniang Panlungsod of General Santos City, That: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title . This ordinance shall be known as "THE GENERAL SANTOS CITY REAL PROPERTY TAX CODE OF 1996". TEcHCA SECTION 2. Scope . This ordinance shall govern the administration, appraisal, assessment, levy, and collection of real property tax within the jurisdiction of the City of General Santos. ARTICLE B Definition of Terms SECTION 3. Definition of Terms . Acquisition Cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site. Actual Use refers to the purpose which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Building designed and constructed to house farm implements, hay, grain, poultry, livestock or other horticultural products. This structure shall not be a place of human habitation or a place of employment where agricultural products are processed, treated or packaged; nor shall it be used by the public. IcHSCT Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua culture activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. Assessed Value is the value placed on taxable property by the Assessor for ad valorem tax purposes. The assessed value when multiplied by the tax rate will produce the amounts of tax due. It is synonymous to "taxable value". Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. It also refers to the act of determining the true and correct amount of taxes, fees, charges and other impositions due from a person based on the pertinent provisions as provided for in this Code. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or resident land. TAIaHE Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Economic Life is the estimated period over which it is anticipated that a machinery may profitably be utilized. Fair Market Value is the price at which the property maybe sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Idle Lands For purposes of real property taxation, idle lands shall include: a. Agricultural lands more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remains uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle land. b. Lands, other than agricultural, located in a city, municipality more than one thousand (1,000) square meters in area one-half (1/2) of which remains unutilized or unimproved by the owner of the property or person having legal interest therein. TCADEc c. Regardless of land area, idle lands shall apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for additional tax on idle lands. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax on idle lands payable by subdivision owner or operator. Improvement is a valuable addition made to property or an amelioration in its condition, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes, amounting to more than mere repair or replacement of parts involving capital expenditures and labor and normally requiring a building permit. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Levy means an imposition or collection of an assessment, tax, tribute or fine. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property, facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of a particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. TIAEac Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Original Cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner (plus the cost of transportation, handling and installation at the present site). Private Land are those belonging to private persons with complete titles as well as those lands claimed by bonafide holder, claimant or occupant with imperfect title. Public Land is the portion of public domain to which title is still vested in the Government. Real Property refers only to lands, buildings, machineries intended by the owner of the land or building for an industry or work which maybe carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or work. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual re-appraisal of the property. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. EIcSDC Remaining Value is the value corresponding to the useful remaining life of the machinery. Replacement or Reproduction Cost (new) is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica property on the basis of current prices with the same or closely similar material. Residential Land is land principally devoted to habitation. Tax means an enforced contribution, usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting government needs. ARTICLE C Real Property Taxes SECTION 4. Imposition of Tax . There is hereby imposed a basic tax of seventy-five percent of one percent (75% of 1%) and additional Special Education Fund (SEF) of one percent (1%) on the assessed value of all properties including but not limited to lands, buildings, machineries and other improvements affixed or attached to real properties in General Santos City except as hereinafter exempted. The provisions of R.A. 7160 and other pertinent laws shall govern the determination of the assessed value of the properties. DAEICc SECTION 5. Exemptions . The following shall be exempt from real property tax : a) Real property owned by the Republic of the Philippines, or any of its political subdivisions, except when the beneficial use thereof has been granted for consideration or otherwise to a private person; b) Charitable institutions, churches, personages, convents appurtenant thereto, mosques, non-profit or religious cemeteries, and lands, buildings and improvements actually, directly, and exclusively used for religious, charitable and educational purposes; c) Machineries and equipment that are actually, directly, and exclusively used by local water districts and government owned and controlled corporations engaged in the supply and distributions of water and generation and transmission of electric power; d) Real property owned by duly registered cooperatives under R.A. 6938; and e) Machineries and equipment used for the pollution control and environmental protection, fire protection equipment, and firewalls. AHSaTI Except as provided herein, any exemption from payment of real property tax previously granted to or presently enjoyed by all persons, whether juridical or natural, including government owned and controlled corporations which are already withdrawn upon effectivity of R.A. 7160 are now taxable. All properties mentioned above shall be valued for assessment purposes and recorded accordingly as in other cases. SECTION 6. Tax on Idle Lands: Imposition . There is hereby imposed a tax on idle lands, as defined in this Code, at a rate of twenty percent of one percent (20% of 1%) of the assessed value of the property which shall be in addition the basic real property tax and the Special Education Fund. The tax herein imposed shall not apply to idle lands by reason of force majeure , civil disturbance, natural calamity, or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. Upon petition, the Sangguniang Panlungsod (SP) shall by resolution declare which lands the period for which the tax shall not apply. The City Assessor shall make within sixty (60) days from the effectivity of this Code a record of all idle lands within the City and shall furnish the City Treasurer a copy of the same. The City Treasurer shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. Provided, further, the City Assessor shall update such records and furnish a copy of the same to the City Treasurer before March 31 of each calendar year. DcTaEH SECTION 7. Time of Payment. The real property tax herein imposed together with the additional levy of one percent (1%) for Special Education Fund (SEF) shall become due on the 1st day of January of any year and payable on the first week of the same year. However, at the discretion of the taxpayer, the same maybe paid in four (4) equal installments without penalty as follows: 1st installment on or before March 31 2nd installment on or before June 30 3rd installment on or before September 30 4th installment on or before December 31 Both the basic taxes and Special Education Fund (SEF) herein imposed must be collected together and in case only a portion is paid, such payment is deemed to be applied to both taxes. SECTION 8. Interest . Failure to pay the tax or any portion thereof when due shall subject the tax to an interest of two percent (2%) of the tax due per month of delay, until said tax shall have been fully paid, but in no case shall the interest exceed thirty six (36) months. SECTION 9. Special Provisions . (a) Collection of delinquent taxes. Delinquent taxes maybe collected through public auction sale, which shall be conducted at least once a year, or as often as necessary. Auction sale maybe conducted simultaneously with other summary remedies as provided for under Republic Act No. 7160. EIcSTD (b) Periods within which to collect property taxes. The basic real property tax and any other tax levied under this title shall be collected within five (5) years from the date they become due. No auction for the collection of the tax whether administrative or judicial shall be instituted after the expiration of that period. In case of fraud or intent to evade payment of the tax, such auction maybe instituted for the collection of the same within ten (10) years from the discovery of such fraud intent to evade taxes. The period of prescription within which to collect shall be suspended for the time during which: 1) The City Treasurer is legally prevented from collecting the tax. 2) The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in verifying before the expiration of the period within which to collect that tax. 3) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 10. Tax Discount for Advanced and Prompt Payment. If the basic real property tax and the additional tax accruing to Special Education Fund (SEF) are paid in full before the end of the first (1st) quarter of any calendar year, a discount of fifteen percent (15%) shall be granted. However, if the taxpayer opts for an installment payment as provided under Section 7 of this Article, he shall be granted only a discount of five percent (5%) for every payment. cDTIAC For purposes of this Section, the term "Advanced payment" shall refer to lump sum payment of real property tax and the additional tax accruing to Special Educational Fund accruing for the calendar year, made within the first quarter of the year for which the tax has accrued. Further, the term "prompt payment" shall refer to payment of real property tax and the additional tax accruing to Special Education Fund accruing for the calendar year, made within the time prescribed for payment of tax and before it is overdue. ARTICLE D Tax on Transfer of Real Property Ownership SECTION 11. Imposition of Tax. There shall be collected a tax of fifty percent of one percent (50% of 1%) on any sale, donation, barter, estate succession or any other mode of transferring ownership or title of real property based on the consideration involved in the transfer of real property or the fair market value in case of the absence of monetary consideration, whichever is higher. The fair market value shall be that reflected in the prevailing schedule of values enacted by Sangguniang Panlungsod. aDcTHE SECTION 12. Exemption. The sale, donation, transfer, or other mode of imposition of property made to religious, educational, and charitable organizations to be used exclusively for religious, educational, and charitable purposes or pursuant to R.A. 6657; or made to registered foundations, duly registered cooperatives and to City government, shall be exempt from the payment of the tax herein imposed. SECTION 13. Time of Payment. It shall be the duty of the seller, transferor, donor, or administrator of the property to pay the tax herein imposed in full within sixty (60) days from the date of execution of the deed or from the date of the property owner's death. SECTION 14. Surcharge and Interest for Late Payment. In case of failure to pay the tax imposed under this Article within the time prescribed, there shall be imposed a surcharge of twenty-five percent (25%) of the amount due, such surcharge to be paid at the same time and in the same manner as the tax. In addition to the surcharge, there shall be imposed an interest upon the amount at the rate of twenty-four percent (24%) per annum but in no case it shall exceed three (3) years. SECTION 15. Surcharge, Interest, and Penalty. Failure to pay the above tax within sixty (60) days from the date of undertaking shall subject the tax to a surcharge of not more than twenty-five percent (25%) of the amount due and an interest of two percent (2%) per month until fully paid, but in no case interest imposed shall exceed thirty six months. aTEADI Any officer in the office of the Register of Deeds charged with the registration of the deed, and City Assessor's who takes charge of the issuance of new tax declaration in the name of the vendee or transferee without the evidence of the tax herein imposed shall, upon conviction be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than One (1) month nor more than Six (6) months, or both, such fine or imprisonment, at the discretion of the Court. SECTION 16. Administrative Provisions . a) The Register of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. b) In appropriate cases, the City Assessor shall also make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. c) Notaries Public of this City shall furnish the City Treasurer within thirty (30) days from the date of notarization before him, or any deed transferring ownership title to any real property with a copy of such deed. CHAPTER II General Administrative and Penal Provisions ARTICLE A Collection and Accounting of City Revenue SECTION 17. Collection . The collection of all city taxes, fees and charges imposed in this Code shall be the responsibility of the City Treasurer and his deputies shall in no case be delegated to any other person. aSIATD SECTION 18. Issuance of Receipt. It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying and the account upon which it is paid are indicated. In acknowledging payments, the City Treasurer and his deputies shall indicate on the Official Receipt issued for the purpose, the number of the person paying and the account upon which it is paid are indicated. SECTION 19. Rules and Regulations . The City Treasurer with the approval of the City Mayor, shall issue such rules and regulations as maybe necessary for the proper implementation and enforcement of the ordinance. SECTION 20. Records of Persons Paying Taxes, Fees and Charges . It shall be the duty of the City Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying city taxes, fees and charges. As far as practicable, he shall establish and keep current the appropriate tax roll for each kind of tax, fee, or charge. ARTICLE B Remedies in the Collection of Revenue SECTION 21. Extent of the City Lien . Taxes, fees, charges and other revenue due to the City shall constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative and judicial action not only upon any property or rights therein which maybe subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privileges with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent taxes, fees, and charges including surcharges and interest related thereto. dctai SECTION 22. Civil Remedies . To enforce the collection of delinquent taxes, fees, charges and other impositions and related surcharges and interest resulting from the delinquency, the City Treasurer shall avail of the civil remedies which shall be as follows: a) By Administrative Action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights real property; and b) By Judicial action. Either use of these remedies or all maybe pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 23. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any tax to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property subject to the tax lien, sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the City Treasurer or his deputy shall issue a duly authenticated certificate based on the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provision of Section 185 of R.A. 7160. Distraint property shall be sold at public auction in the manner herein provided. TAIEcS b) Accounting of distrained goods. The officer executing the distraint shall make or cause to be made an account of the goods or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods or effects were taken, or at the dwelling or place of business of that person and with someone of suitable age and direction, to which list shall be added a statement of the sum demanded and a note of time and place of sale. c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the City specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting shall be at the Office of the City Mayor. d) Release of distrained property upon payment prior to sale. If at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall restored to the owner. e) Procedure of sale. At the time and place fixed in the notice the officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer shall make a report of the proceeding in writing to the City Mayor. IEHSDA Should the property distrained be not disposed within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the City for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquency shall be canceled. f) Disposition of proceeds. The proceeds of the sale shall be applied to the tax together with the increments thereto incident to delinquency, and the expenses of the distraint and sale. Any residue over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual cost of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the City Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other personal properties may, in like manner, be distrained until the amount of tax and charges due, including expenses are collected. SECTION 24. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property maybe levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with a force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. SEIcHa In case the levy on the real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer of the Sangguniang Panlungsod. SECTION 25. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, failure of the City Treasurer to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty or abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 26. Advertisement and Sale . Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as maybe necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the City Hall and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of the sale. TEAcCD Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties. Provided, however, that any excess in proceeds of the sale over the claim and the cost of sales shall be turned over to the owner of the property. The City Treasurer may, by duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation and the transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 27. Redemption of Property. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate or redemption from the City Treasurer or his deputy. DTSaHI The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interest, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 28. Final Deed of Conveyance to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall a deed conveying to the purchaser so much of the property as has been sold, free from lien of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 29. Purchase of Property by the Local Government Units for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeiture property to the local government unit concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interest, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City. SECTION 30. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sanggunian may, by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose the real property required under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the City. CTacSE SECTION 31. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues through Judicial Action . The City Treasurer may impose the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed within five (5) years from the date they became due. No action for the collection such taxes, fees, or charges whether administrative or judicial, shall be instituted after the expiration of such period: Provided That, taxes, fees, or charges which have accrued before the effectivity of Republic Act 7160 maybe assessed within the period of three (3) years from the date they became due. SECTION 32. Further Distraint or Levy . The remedies by distraint and levy maybe repeated if necessary until the full amount due including expenses is collected. SECTION 33. Personal Property Exempt from Distraint or Levy . The following properties shall be exempt distraint and levy, attachment of execution thereof for delinquency in the payment of any local tax, fee or charge, including related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer in his trade or employment; c) His necessary clothing and that of all his family; d) Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); ATcaEH e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers, and judges; g) One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. CHAPTER III General Penal Provision SECTION 34. Violation of any provision of this Code, not otherwise specifically provided for shall subject the offender whether purchaser or seller to a fine of not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not more than six (6) months, or both, at the discretion of the Court. In case of insolvency, in cases where the penalty carries a fine, the offender/offenders shall suffer subsidiary imprisonment at the rate of one day imprisonment for every peso of the fine. If the violation is committed by a corporation, firm, partnership, or any juridical entity, the president, vice-president, general manager or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. SIcEHD The penalty or fine and imprisonment, or both, shall not relieve the offender from the payment of the city tax, fee or charge imposed by this code, which tax, fee or charge may have become due and payable. CHAPTER IV Final Provisions SECTION 35. Definition of Terms . All words and phrases in this Code shall be construed in their ordinary sense and with the meaning commonly attributed to them or as defined, interpreted and applied in the National Internal Revenue Code and the Local Government Code. However, if the literal interpretation leads to a manifest contradiction of the apparent purpose of this Code, it is the intention and not the word which must prevail. SECTION 36. Applicability Clause . All other matters relating to the revenue herein collected shall be governed by the pertinent provisions of laws and other provisions. SECTION 37. Rules and Regulations . The City Treasurer, with the approval of the City Mayor, shall issue such rules and regulations as maybe necessary for the proper implementation and enforcement of this Ordinance, subject to the concurrence of the Sangguniang Panlungsod. CDHaET SECTION 38. Separability Clause . If, for any reason, any section or provision of this Code shall be held to be unconstitutional or invalid by any court of competent jurisdiction, or by the Secretary of Justice, such judgment shall not affect or impair the other provisions thereof which shall continue to be on force and effect. SECTION 39. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent to the provisions of this code are hereby repealed or modified accordingly. SECTION 40. Effectivity . This ordinance shall take effect retroactive January 01, 1996. Enacted by the Sangguniang Panlungsod, City of General Santos in its 2nd Regular Session held January 11 and 12, 1996. CERTIFIED CORRECT: (SGD.) ROLANDO G. DE LEON City Secretary ATTESTED BY: (SGD.) PEDRO B. ACHARON, JR. Councilor Presiding Officer APPROVED BY THE HONORABLE CITY MAYOR ON January 19, 1996. (SGD.) ROSALITA T. NUEZ, MNSA City Mayor