An Ordinance Amending Section 24.05, Article A, Chapter II of Provincial Ordinance No. 2017-160

February 20, 2018 Excerpts from the Minutes of the 85th Regular Session of the 12th Sangguniang Panlalawigan ng Iloilo, Held in the Session Hall of the New Iloilo Provincial Capitol, Bonifacio Drive, Iloilo City on February 20, 2018. RESOLUTION NO. 111-18 RESOLUTION EMBODYING PROVINCIAL ORDINANCE NO. 2018-168 , AN ORDINANCE AMENDING SECTION 2A.05, ARTICLE A (REAL PROPERTY TAX), CHAPTER II (PROVINCIAL TAXES) OF PROVINCIAL ORDINANCE NO. 2017-160, OTHERWISE KNOWN AS THE 2017 REVISED REVENUE CODE OF ILOILO, BY FURTHER EXTENDING THE DEADLINE FOR PAYMENT OF THE BALANCE FOR REAL PROPERTY TAX AND THE ADDITIONAL SEF TAX TO APRIL 30, 2018 FOR PURPOSES OF AVAILING THE 20% DISCOUNT IN THE TOTAL TAX DUE FOR CALENDAR YEAR 2018 ONLY Sponsored by: Hon. Lorenz R. Defensor WHEREAS , for reasons beyond the control of the Provincial Government including the number of real property units involved in the General Revision of Real Property Assessments effective CY 2018, the encoding of the new assessment data, issuance of the new Tax Declarations and Notices of Assessments based on the new Schedule of Market Values in certain municipalities have not yet been completed; WHEREAS , pending the completion of the said encoding and issuance of the new Tax Declarations and Notices of Assessments, a lot of taxpayers availed of the 20% discount by paying their real property taxes and SEF Tax in advance on or before December 31, 2017 under Section 2A.05 of Provincial Ordinance No. 2017-160; WHEREAS , the computation of the basic realty taxes and SEF Taxes for the availment of the 20% discount was based on the previous Schedule of Market Values per Provincial Ordinance No. 2002-045; WHEREAS , taxpayers who were able to pay in advance and availed the 20% discount still have a balance of tax to be paid once they receive their new Tax Declarations and Notices of Assessments; WHEREAS , the purpose of this ordinance is to extend the deadline of payment of the balance of the Real Property Tax based on the new assessed values for those taxpayers who have paid on or before December 31, 2017 to avail of the 20% discount; NOW THEREFORE , on motion of the Honorable Lorenz R. Defensor, Floor Leader and Chairperson, Committee on Ways and Means, which was unanimously seconded; BE IT RESOLVED , as it is hereby Resolved, by the Sangguniang Panlalawigan ng Iloilo to enact the following provincial ordinance: ILOILO PROVINCIAL ORDINANCE NO. 168-18 AN ORDINANCE AMENDING SECTION 24.05, ARTICLE A (REAL PROPERTY TAX), CHAPTER II (PROVINCIAL TAXES) OF PROVINCIAL ORDINANCE NO. 2017-160, OTHERWISE KNOWN AS THE 2017 REVISED REVENUE CODE OF ILOILO, BY FURTHER EXTENDING THE DEADLINE FOR PAYMENT OF THE BALANCE FOR REAL PROPERTY TAX AND THE ADDITIONAL SEF TAX TO APRIL 30, 2018 FOR PURPOSES OF AVAILING THE 20% DISCOUNT IN THE TOTAL TAX DUE FOR CALENDAR YEAR 2018 ONLY SECTION 1. That the deadline for the payment of the balance for the Basic Real Property Tax and the SEF Tax due, if any, based on the new Tax Declarations and New Notice of Assessment shall be on April 30, 2018 for taxpayers who have paid in advance on or before December 31, 2017. This is for the purpose of availing the 20% discount in the total tax due for Calendar Year 2018. SECTION 2. That taxpayers who paid their real property tax in advance in order to avail of the 20% but fail to pay on or before April 30, 2018 of the balance of their tax due, if any, based on their new Tax Declarations and New Notice of Assessment, will only be granted a 10% discount for their 2018 Real Property Tax. SECTION 3. That all ordinances, rules or regulations, or part thereof found to be inconsistent with this ordinance shall be deemed repealed or modified accordingly. SECTION 4. That this ordinance shall take effect upon its approval and posting in at least two (2) conspicuous places in the Province of Iloilo. RESOLVED FURTHER , to furnish copies of this Resolution, the Governor, Hon. Arthur D. Defensor, Sr.; all City/Municipal Mayors; the Offices of the Provincial Legal Officer, the Provincial Assessor, and the Provincial Treasurer, and the Honorable Lorenz R. Defensor, Chairperson, Committee on Ways and Means, all of the Province of Iloilo, for their information and reference. APPROVED . I HEREBY CERTIFY to the correctness of the above-quoted Resolution. ATTY. RAUL S. TIOSAYCO, JR. Secretary to the Sanggunian CONCURRED BY: LORENZ R. DEFENSOR Floor Leader ATTESTED BY: CHRISTINE "TINGTING" S. GARIN Presiding Officer APPROVED: ARTHUR D. DEFENSOR, SR. Governor