An Ordinance Granting Tax Relief to Delinquent Real Property Taxpayers of the Province of Iloilo with Respect to the Penalties and Interests until December 31, 2019, Subject to Certain Conditions

August 20, 2019 Excerpts from the Minutes of the 8th Regular Session of the 13th Sangguniang Panlalawigan ng Iloilo, Held in the Session Hall of the New Iloilo Provincial Capitol, Bonifacio Drive, Iloilo City on August 20, 2019. RESOLUTION NO. 2019-308 RESOLUTION EMBODYING PROVINCIAL ORDINANCE NO. 2019-198 , AN ORDINANCE GRANTING TAX RELIEF TO DELINQUENT REAL PROPERTY TAXPAYERS OF THE PROVINCE OF ILOILO WITH RESPECT TO THE PENALTIES AND INTERESTS UNTIL DECEMBER 31, 2019, SUBJECT TO CERTAIN CONDITIONS Sponsored by: Honorable Domingo B. Oso, Jr. Co-sponsored by: Honorable Renee L. Valencia WHEREAS , during the past months, Province of Iloilo experienced a dry spell caused by the El Nio phenomenon resulting in great damages and failure of agricultural crops in the various municipalities of the province; WHEREAS , due to adverse effect of the drought, the Iloilo Provincial Disaster Risk Reduction and Management Council (PDRRMC), through the Governor of the Province of Iloilo, recommends to the Sangguniang Panlalawigan on May 07, 2019 the passing of a Resolution declaring the Province of Iloilo under a state of calamity to adopt mitigating measures to minimize the adverse effect of the drought; WHEREAS , on May 31, 2019, the Sangguniang Panlalawigan passed Resolution No. 2019-101, declaring the Province of Iloilo under a state of calamity; WHEREAS , the current Philippine economy showed a recurrent increase in oil prices, and the increase in the prices of farm chemicals, fertilizers and other agricultural inputs making it difficult for the ordinary farmer/landowner to cope with the crisis; WHEREAS , these economic conditions prevented real property owners from paying their taxes in time; WHEREAS , Section 192 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, provides that Local Government Units may, through a duly approved ordinance, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary ; WHEREAS , from previous experiences, the Province of Iloilo passed Ordinance Nos. 98-24 and 2004-51, granting relief to delinquent real property taxpayers in the Province of Iloilo which resulted in an increase in the collection of real property taxes; WHEREAS , in order to ease the present economic plight of the Ilonggos, the grant of tax amnesty is of paramount importance; NOW THEREFORE , on motion and upon sponsorship of the Hon. Domingo B. Oso, Jr., Floor Leader, and upon the co-sponsorship of the Honorable Renee L. Valencia, which was duly seconded; BE IT ORDAINED , as it is hereby ordained by the Sangguniang Panlalawigan ng Iloilo in a regular session assembled, that: ILOILO PROVINCIAL ORDINANCE NO. 198-19 AN ORDINANCE GRANTING TAX RELIEF TO DELINQUENT REAL PROPERTY TAXPAYERS OF THE PROVINCE OF ILOILO WITH RESPECT TO THE PENALTIES AND INTERESTS UNTIL DECEMBER 31, 2019, SUBJECT TO CERTAIN CONDITIONS SECTION 1. The Province of Iloilo does hereby grants a one hundred per centum (100%) relief on interests and penalties for delinquent real property taxes until December 31, 2019, applicable exclusively to the following: a.) Real properties which are undeclared and subject to the taxes; b.) Real properties which are declared and the real property tax has not been paid; and, CAIHTE c.) Delinquent properties auctioned by the Province and for lack of bidders, were subsequently bought by the Province of Iloilo, the tax declarations of which had not yet been transferred to the Province of Iloilo. SECTION 2. The tax relief provided for in the preceding section shall not apply to the following: a.) Real properties subject of pending cases in court for real property tax delinquencies; and b.) Real properties with tax delinquencies which are being paid under a compromise agreement. SECTION 3. The following are the limitations on the grant of tax relief: a.) The tax amnesty would cover only the interests and penalties on tax delinquencies incurred in the current 2019 and previous years (2018 and earlier); b.) The duration of the tax amnesty shall be for a limited period to start upon the effectivity of this ordinance until December 31, 2019 ; and c.) Only taxpayers who pay their real property taxes in full and up to December 2019 could avail of the tax amnesty. Staggered payments may be accepted through compromise agreement with the Provincial Treasurer provided the same should be fully paid until December 2019. SECTION 4. Subject to such rules and regulations as may be prescribed by the Provincial Treasurer and Provincial Assessor, the amount of real property taxes due under this amnesty may be paid immediately upon approval of this Ordinance. The unpaid amount of the delinquent real property tax and the entire amount of the interests and penalties shall become automatically due and demandable and shall be enforced in accordance with law upon failure to pay the amount due under this Ordinance during the period provided for therein. SECTION 5. All ordinances, resolutions, executive orders and the like or any part or parts thereof which are inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 6. If, for any reason or reasons, any part or provisions of this Ordinance shall be held to be invalid, other parts or provisions of thereof which are not affected hereby shall continue to be in full force and effect. SECTION 7. This Ordinance shall take effect after ten (10) days from the date a copy hereof is posted at the entrance of the Provincial Capitol and in at least two (2) other conspicuous places in the Province of Iloilo. This Ordinance shall also be published in full for three (3) consecutive days in a newspaper of local circulation in the Province of Iloilo. RESOLVED FURTHER , to furnish copies of this Resolution, the Honorable Governor Arthur R. Defensor, Jr.; all City/Municipal Mayors of component Local Government Units (LGUs); the Offices of the Provincial Legal Officer, the Provincial Treasurer, the Provincial Accountant, the Provincial Auditor, and the Honorable Domingo B. Oso, Jr., Honorable Renee L. Valencia, Chairperson, Committee on Ways and Means; Honorable Rolito C. Cajilig, Chairperson, Committee on Agriculture; Honorable Marcelo Valentine S. Serag, Chairperson, Committee on Environment and Natural Resources; and Honorable Rolando B. Distura, Chairperson, Committee on Disaster Risk Reduction and Management, all of the Province of Iloilo, for their information and reference. APPROVED ." xxx xxx xxx I HEREBY CERTIFY to the correctness of the above-quoted Resolution. ATTY. RAUL S. TIOSAYCO, JR. Secretary to the Sanggunian CONCURRED BY: DOMINGO B. OSO, JR. Floor Leader ATTESTED BY: CHRISTINE "TINGTING" S. GARIN Presiding Officer APPROVED: ARTHUR R. DEFENSOR, JR. Governor