An Ordinance Amending Section 6, Article C of Ordinance No. 02, Series of 1996, Otherwise Known as the General Santos City Real Property Tax Code of 1996

August 9, 2011 Excerpt from the Minutes of the 55th Regular Session of the 16th Sangguniang Panlungsod, City of General Santos, Held at the Sangguniang Panlungsod Session Hall on Tuesday, August 09, 2011. PRESENT: Hon. Shirlyn L. Baas-Nograles City Vice-Mayor and Presiding Officer Hon. Ronnel C. Rivera City Councilor Hon. Elizabeth B. Bagonoc City Councilor (Floor Leader) Hon. Vivencio E. Dinopol City Councilor (Pres. Pro Tempore) Hon. Richard L. Atendido City Councilor Hon. Nepthale P. Natividad City Councilor Hon. Eduardo D. Leyson, IV City Councilor Hon. Dante S. Vicente City Councilor (2nd Asst. Floor Leader) Hon. Virginia T. Llido City Councilor Hon. Dominador S. Lagare, III City Councilor Hon. Marius Orlando A. Oco City Councilor Hon. Margareth Rose N. Santos City Councilor Hon. Remus P. De Claro City Councilor Hon. Lourdes F. Casabuena City Councilor (President, Liga ng mga Barangay) ABSENT: Hon. Mac Alejandre M. Tablazon City Councilor (SK Federation President) (OL) WHEREAS, Ordinance No. 02, Series of 1996, otherwise known as the General Santos City Real Property Tax Code of 1996, and Section 236 of Republic Act No. 7160, or the Local Government Code of 1991, provide for the imposition of additional annual ad valorem tax on idle lands on top of basic real property tax, at the rate of Seventy-Five Percent of One Percent (75% of 1%) and not more than Five Percent (5%) of the assessed value of the property, respectively; WHEREAS, Section 3 of Ordinance No. 02, Series of 1996 in relation to Section 237 of Republic Act No. 7160 defined idle lands; WHEREAS, there is a need to amend a specific provision of the local Real Property Tax Code to keep attuned with the present economic condition; WHEREAS, the cultivation or introduction of improvement on idle lands within the City would surely spur economic growth and provide livelihood to the community. NOW, THEREFORE, on motion of City Councilor Eduardo D. Leyson IV, duly seconded by City Councilors Elizabeth B. Bagonoc, Margareth Rose N. Santos, Hon. Dante S. Vicente, Virginia T. Llido and Lourdes F. Casabuena, be it RESOLVED, as it is hereby resolved to enact the following Ordinance: SAHITC GENERAL SANTOS CITY ORDINANCE NO. 011-11 AN ORDINANCE AMENDING SECTION 6, ARTICLE C OF ORDINANCE NO. 02, SERIES OF 1996, OTHERWISE KNOWN AS THE GENERAL SANTOS CITY REAL PROPERTY TAX CODE OF 1996 Hon. Eduardo D. Leyson IV Sponsor Hon. Remus P. De Claro Co-Sponsor Be it enacted by the Sangguniang Panlungsod, City of General Santos, that: SECTION 1. Section 6, Article C of Ordinance No. 02, Series of 1996, is hereby amended to read as follows: "Section 6. Imposition of Additional Ad Valorem Tax on Idle Lands. There is hereby imposed a tax on idle lands, as defined in this Code, at the rate of Fifty Percent (50%) of One Percent (1%) of the assessed value of the property which shall be in addition to the basic Real Property Tax and 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 shall, by Resolution, declare which land the period for which the tax shall not apply." AECacT "Within thirty (30) days from the effectivity of this Code, the City Assessor shall make an inventory of all idle lands within the City, copy furnished the City Mayor and City Treasurer. On the basis of such inventory, the City Treasurer shall notify the owner of the property or person having legal interest therein and the Sangguniang Barangay where the property is situated on the imposition of additional tax. Moreover, the City Assessor shall update such inventory and furnish a copy of the same to the City Treasurer before March 31 of each calendar year." SECTION 2. Additional provisions are hereby inserted after Section 6, Article C of Ordinance No. 02, Series of 1996, as follows: "Section 6-a. When Imposition of Additional Ad Valorem Tax on Idle Land Not Applicable. No additional annual ad valorem tax on an idle land shall be levied nor collected if the same is actually needed, utilized, cultivated or improved by the barangay for its livelihood project to benefit the community in general, or where Material Recovery Facility (MRF) is established thereon. The City Agriculturist's Office shall identify the idle land suitable for the livelihood project of the barangay .The barangay shall identify the idle land suitable for the establishment of the MRF." "Section 6-b. The registered owner of the idle land or person having legal interest therein, the barangay ,and the City Government, may enter into a multilateral agreement for the improvement or cultivation of the same, if the same is needed to undertake the livelihood project of the barangay or the establishment thereon of an MRF. The agreement shall be jointly executed by the owner of the property or person having legal interest therein, the Sangguniang Barangay where the property is situated, and the City Assessor, representing the City Government. The agreement shall contain among other conditions: (a.) that, the idle land is needed by the barangay for the implementation of its livelihood projects or a Material Recovery Facility; (b) that, the idle land shall be improved or cultivated exclusively to undertake livelihood project of the owner, NGO, barangay or any person authorized by the owner and introduce improvements of his own either by planting trees, vegetables or any acceptable land improvement; (c.) that no permanent structure shall be established by the barangay or by the City Government in the subject realty; (d.) that it is the sole obligation of the Sangguniang Barangay concerned to secure the area from occupation by informal settlers or land speculators; (e.) that should the landowner or his/her representative desires to repossess his/her land, he/she shall notify in writing the barangay or the City at least ninety (90) days before the intended date of repossession: Provided, that the landowner shall allow the barangay to harvest fruits of all its planted crops before the actual retaking of possession thereof." SECTION 3. Nothing herein contained to be construed to operate as a waiver, prescription or estoppels over the rightful title of the registered owner of the idle land, the continued cultivation, utilization, introduction of improvement, actual occupation or possession over a period of time by the barangay or by the City Government of his/her real property by virtue of aforesaid agreement notwithstanding. STIEHc SECTION 4. The provisions of Section 6, Article C of Ordinance No. 02, Series of 1996, and all ordinances or orders, or part or parts thereof, insofar as inconsistent with the provisions of this Ordinance are hereby amended, repealed or modified accordingly. SECTION 5. If, for any reason or reasons, any part or provision of this Code shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 6. This Ordinance shall take effect on the day after ten (10) days following its publication in a newspaper of general circulation within General Santos City. Enacted by the 16th Sangguniang Panlungsod, City of General Santos, on its 55th Regular Session held on August 09, 2011. CERTIFIED CORRECT: ATTY. ROSENDO A. ROQUE Secretary to the Sanggunian ATTESTED BY: SHIRLYN L. BAAS-NOGRALES City Vice-Mayor and Presiding Officer Approved by Her Honor, the City Mayor on ___________, 2011. DARLENE MAGNOLIA R. ANTONINO-CUSTODIO City Mayor