Provincial Revenue Code of the Province of Isabela 2000

January 26, 2001 Excerpt from the minutes of the regular session of the Sangguniang Panlalawigan of Isabela held at the Sangguniang Session Hall, Provincial Capitol, Alibagu, Ilagan, Isabela, on January 26, 2001 PRESENT: Hon. Simplicio N. Domingo II Majority Floor Leader (2nd District Presiding Officer Pro-tempore) Hon. Venancio O. Villarta Minority Floor Leader (3rd District) Hon. Antonio C. Ladera, Jr. Member (3rd District) Hon. Ysmael G. Atienza Member (3rd District) Hon. Nicholas P. Baggao Member (1st District) Hon. Nicasio B. Bautista, Jr. Member (4th District) Hon. Ferdinand P. Bielgo Member, President, PFSK ABSENT: Hon. Giorgidi B. Aggabao Member, (4th District) Hon. Rosa P. Alindada Member, (4th District)-O.B.-San Isidro Hon. Jose C. Neyra Member, (2nd District) Hon. Joaquin A. Ramos Member, President, PCL-Isabela Chapter Hon. Eduardo H. Cunanan Member, President, LMB-Isabela Chapter RESOLUTION NO. 0014 A RESOLUTION APPROVING AN ORDINANCE ENACTING THE PROVINCIAL REVENUE CODE OF ISABELA 2000 Introduced by: Hon. Edwin C. Uy WHEREAS, by virtue of Resolution No. 04, Series of 2000, the Preparatory Committee, had been convened, for the purpose of enacting the Provincial Revenue Code of Isabela and for Other Purposes, composed of the vice governor as chairman, the chairpersons of the committee on finance and appropriations and the committee on rules of the sangguniang panlalawigan, as vice chairmen, the provincial treasurer, provincial accountant, provincial assessor, provincial planning & development coordinator, provincial administrator, environment and natural resources officer and the secretary to the sangguniang panlalawigan, as members; WHEREAS, said Preparatory Committee had come up with a draft of the proposed revenue code, based from a collation of provincial tax ordinances, which was referred to the committee on laws on January 28, 2000, and had subsequently been found out to be well-taken and by construction sufficiently conforms to both form and style; WHEREFORE, upon the joint motion of the chairmen, committee on rules and committee on finance, duly seconded, this august Body has RESOLVED, as it hereby resolves, to approve the following ordinance enacting the Provincial Revenue Code of Isabela and for Other Purposes. ISABELA PROVINCIAL ORDINANCE NO. 001-01 AN ORDINANCE ENACTING THE PROVINCIAL REVENUE CODE OF ISABELA 2000 By it ordained by the Sangguniang Panlalawigan of the Province of Isabela, to wit: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1.A.01. Short Title . This ordinance shall be known as the Provincial Revenue Code of the Province of Isabela 2000; SECTION 1.A.02. Scope and Application. This Code shall govern the levy, assessment and collection of the real property tax, provincial taxes, fees, charges, and other impositions enforced within the territorial jurisdiction of the Province of Isabela; ARTICLE B Definitions and Construction of Provisions SECTION 1.B.01. Definition of Terms. When used in this Code: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. Amusement places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. b) "Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. c) "Capital Investment" is the capital which a person employs in any undertaking, of which he contributes to the capital of a single proprietorship, partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction. d) "Charges" refer to pecuniary liability as rents or fees against persons or property; e) "Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation ), association or insurance companies but does not include general professional partnerships and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term " resident foreign " when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. f) "Fee" means a charge fixed by law or ordinance for the regulation and inspection of a business or activity. g) "Franchise" is a right, privilege, or power of a public concern which ought not to be exercised by a private individual at his will and pleasure but should be preserved for public control or administration either by the government directly or by public agents under such conditions and regulations as the government may impose in the public interest and for public security. (PTO 92-01) h) " Gross Receipts" include all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction; or the whole amount of the receipt of the business before the cost of production is deducted therefrom. (PTO92-01) i) "Levy" means an imposition or collection of an assessment, tax, tribute or fine. j) "License or Permit" is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transactions. k) "Operator" includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking. l) "Persons" mean every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. m) "Privilege" means a right or immunity granted as a peculiar benefit, advantage or favor. n) "Profession" means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. (PTO92-01) o) "Rental" means the value of consideration, whether in money or otherwise, given for the enjoyment or use of a thing. p) "Residents" refer to natural persons who have their habitual residence in the province, where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province. In the absence of such law, juridical persons are residents of the province where they have their legal residence or principal place of business or where they conduct their principal business or occupation. q) "Revenue" includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. r) "Services" means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. s) "Tax" means an enforced contribution, usually monetary in form levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs. t) " Wholesale Dealer of Fermented Liquor" means anyone who for himself or on commission sells or offers for sale fermented liquors in larger quantities than five liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale , regardless of quantity. (PTO92-01) u) " Wholesale dealer of distilled spirits and wines " comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five liters at any one time, or who sells or offers the same for sale for the purpose of resale irrespective of quantity. (PTO92-01) v) " Wholesale tobacco dealer of distilled spirits and wines" comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than 200 cigars, 800 cigarettes or 5 kilos of manufactured tobacco at any one time, or who sells or offers the same for purposes of resale, regardless of quantity; retail tobacco dealer comprehends every person who for himself or on commission sells or offers for sale not more than 200 cigars. Not more than 800 cigarettes, or not more than 5 kilos of manufactured tobacco at any one time and not for resale. SECTION 1.B.02. Words and Phrases Not Herein Expressly Defined. Words and phases embodied in this code not herein specifically defined shall have the same definitions as found in R.A. 7160, otherwise known as the Local Government Code of 1991. SECTION 1.B.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision, or when applied, would lead to absurd or high improbable results: a) General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and of phrases and such other which may have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and Number . Every word in this Code importing the masculine gender shall extend to both female and male. Every word importing the singular number shall extend and apply to several persons or things, and every word importing the plural number shall extend and apply to one person or thing as well. c) Computation of Time . The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day except if the last day falls on a Sunday or a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. e) Conflicting Provision of Sections . If the provisions of different sections in the same article conflict with each other, the provisions of the section which is last in point of sequence shall prevail. CHAPTER II Real Property Taxation ARTICLE A General Provisions SECTION 2.A.01. Scope. This Chapter shall govern the administration appraisal, assessment, levy and collection of the real property tax in the Province of Isabela. SECTION 2.A.02. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: a) Real property shall be appraised at its current and fair market value; b) Real property shall be classified for assessment purposes on the basis of its actual use; c) Real property shall be assessed on the basis of a uniform classification within the province; d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and e) The appraisal, assessment, levy and collection of real property shall be equitable. SECTION 2.A.03. Definition of Terms. When used in this Article: a) 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. b) Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property. d) 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-cultural activities and other agricultural activities, and is not classified as mineral, timber, residential commercial or industrial land. e) Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. f) 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. g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. h) Assessed Value is the appraised value of the real property multiplied by the assessment level, it is synonymous to taxable value. i) Commercial Land is land devoted principally for the object of profit and it not classified as agricultural, industrial, mineral, timber, or residential land. j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. l) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. m) Improvement is a valuable addition made to a property or an amelioration in its condition amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. n) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. o) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service 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 the particular industry, designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose or use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. p) 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. q) Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. r) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. s) Remaining Value is the value corresponding to the remaining useful life of the machinery. t) Replacement or Reproduction Cost 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 of the property on the basis of current prices with the same or closely similar material. u) Residential Land is land principally devoted to habitation. ARTICLE B Imposition of Real Property Tax SECTION 2.B.01. Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the province of Isabela. SECTION 2.B.02. Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2.B.03. Exemptions from the Real Property Tax. The following are exempted from payment of the basic real property tax and the SEF 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 taxable person; b) Charitable institutions, churches, and personages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machinery and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and e) Machinery and equipment used for pollution control and environment protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 2.B.04. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the Municipal Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same be dropped from the assessment roll. SECTION 2.B.05. Withdrawal of Tax Exemption. Any exemption from payment of the real property tax previously granted to, by the provincial government of Isabela, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or -controlled corporations, after the effectivity of the Local Government Code are hereby withdrawn effective January 1, 2001, except as provided herein. ARTICLE C Idle Land Tax SECTION 2.C.01. Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2.C.02. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include the following: Agricultural Lands more than one hectare in area, suitable for cultivation, dairying, inland fishery and other agricultural uses, one-half (1/2) of which remain 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 lands; Lands other than agricultural, located in a municipality, more than one thousand (1000) square meters unutilized or unimproved by the owner of the property or person having legal interest therein; Regardless of land area, this section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which have been transferred to individual owners, who shall be liable for the additional tax; PROVIDED, however that individual lots of such subdivisions the ownership of which have not been transferred to the buyer shall be considered as part of the subdivision and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 2.C.03. Idle Lands Exempt from Tax. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the Provincial Treasurer. The application shall state the grounds under which the exemption is being claimed. SECTION 2.C.04. Collection and Accrual of Proceeds of the Idle Land Tax. The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2.C.05. Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor shall make and keep an updated record of all idle lands located within the province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2.C.06. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Sec. 2F.05 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. ARTICLE D Appraisal and Assessment of Real Property SECTION 2.D.01. Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the province in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provision of the Local Government Code. SECTION 2.D.02. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, or their duly authorized representative, owning or administering real property, including the improvements, within the province of Isabela to prepare or cause to be prepared, and file with the provincial assessor or the municipal assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the provincial assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the provincial assessor thru the municipal assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year. For this purpose, the municipal assessor upon instruction of the provincial assessor shall use the standard form known as Sworn Statement Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of Five Hundred Pesos (P500) SECTION 2.D.03. Duty of Person Acquiring Real Property or Making Improvement Thereon. (a) It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the province or making any improvement or real property, to prepare, or cause to be prepared, and file with the provincial assessor or the municipal Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property, or upon completion or occupancy of the improvement whichever comes earlier. (b) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the Provincial Assessor or his authorized deputy municipal assessor. For this purpose, the provincial or municipal assessor may secure certification of the building official or engineer of other appropriate official stationed in the municipality. (d) Property owners or administrators who fail to comply with the above provision shall be subject to a fine of Five Hundred Pesos (P500.00) . SECTION 2.D.04. Declaration of Real Property by the Provincial/Municipal Assessor. (a) When any person, natural or juridical, by whom real property is required to be declared under Sec. 2D.03 of this Code refuses or fails for any reason to make such declaration within the time prescribed, the provincial assessor or the municipal assessor concerned shall himself declare the property in the name of the defaulting owner , and shall assess the property for taxation in accordance with the provisions of this Article. (b) In the case of real property discovered whose owner or owners are unknown the provincial assessor or the municipal assessor concerned shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical comes forth and files the sworn declaration of property values required under either Sec. 2D.02 or Sec. 2D.03 of this Code. As the case may be. (c) No oath shall be required of a declaration thus made by the provincial or municipal Assessor. SECTION 2.D.05. Listing of Real Property in the Assessment Roll. (a) The Provincial Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the province/municipality. Real property shall be listed, valued and assessed in the name of the owner or administrator or anyone having legal interest in the property. (b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners; Provided, However, That such heir, devisee or co-owner shall be liable severally and proportionately for all obligations imposed under this Chapter and the payment of the real property tax with respect to the undivided property. (c) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. (d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2.D.06. Real Property Identification System. All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the provincial assessor and/or his authorized deputy municipal assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 2.D.07. Notification of Transfer of Real Property Ownership. (a) Any person who shall transfer real property ownership to another shall notify the provincial assessor or the municipal assessor where the property is located within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the provincial assessor or the municipal assessor where the property is located, the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the provincial assessor or the municipal assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Sections 2D.02 and 2D.03 of this Code. SECTION 2.D.08. Duty of Register of Deeds to Apprise Provincial/Municipal Assessor of Real Property Listed in Registry. (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the provincial assessor and municipal assessor concerned within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certification shall be a valid cause for the Register of Deeds to refuse the registration of the document; (c) The Register of Deeds and Notaries Public shall furnish the provincial assessor and the municipal assessor concerned with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by, or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. SECTION 2.D.09. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to transmit copy to the Provincial/Municipal Assessor. (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the provincial assessor or the municipal assessor. (b) Any official referred to in paragraph (a) hereof shall likewise furnish the provincial assessor or the municipal assessor with copies of the building floor plans and/or certificates of registration or installation of other machinery which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF). SECTION 2.D.10. Duty of Geodetic Engineers to Furnish Copy of Plans to the Provincial/Municipal Assessor. It shall be the duty of all Geodetic Engineers public or private, to furnish free of charge the provincial assessor or the municipal assessor with a white or blueprint copy of each of all approved original of subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 2.D.11. Preparation of Schedule of Fair Market Values. (a) Before any general revision of property assessment is made pursuant to the provisions of this Chapter, there shall be prepared a schedule of fair market values by the municipal assessor to be submitted to the provincial assessor for the different classes of real property situated in the municipality. The provincial assessor shall review, consolidate and submit the schedule of fair market values in all municipalities to the sangguniang panlalawigan for enactment of a separate ordinance. The provincial ordinance adopting the schedule of fair market values shall be published in a newspaper of general circulation in the province or in the absence thereof, shall be posted in the provincial and municipal halls and in two other conspicuous public places in every municipality. (b) In the preparation of schedules of fair market values, the provincial/municipal assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2.D.12. Authority of the Provincial/Municipal Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the provincial/municipal assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value . SECTION 2.D.13. Amendment of Schedule of Fair Market Values. The provincial assessor may recommend to the sangguniang panlalawigan amendments to correct errors in valuation in the schedule of fair market values. The sangguniang panlalawigan shall act upon the recommendation within ninety (90) days from receipt thereof. a. The schedules of fair market values for all kinds and classes of lands situated within the territorial jurisdiction of the Province of Isabela to be used in the year 2002 general revision of property assessments and every general revision year thereafter, shall include but not limited, to the items specified by municipality under Annex "A" hereof; b. The schedule of building cost and values of extra items as component part of buildings to be used in the general revision of values for building components in the year 2002, shall include but not limited, to the criterion enumerated by municipality under Annex B hereof; c. For purpose of appraisal and assessment of machinery as provided for in Sections 214 and 225 of the Local Government Code of 1991 and Articles 315 and 316 of the Implementing Rules and Regulations (IRR), the schedules of Economic Lives of Machinery and Schedule of Depreciation of Machinery hereto attached respectively marked as Annexes "C" and "D" shall be used in the 2002 general revision of property assessment; d. For purpose of appraisal and assessment of miscellaneous improvements (Productive) of lands, the hereto attached schedule of Basic Unit Market Value for Miscellaneous Improvements (Productive) and Base Value of Plants and Trees Per hectare marked as Annexes "D" and "D-1" respectively shall be used in the 2002 general revision of property assessment. SECTION 2.D.14. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial or special by the provincial and municipal assessors. SECTION 2.D.15. Special Classes of Real Property. All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2.D.16. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 2.D.17. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: (a) On Lands: Class Assessment Levels Residential 7% Agricultural 7% Commercial 14% Industrial 14% Mineral 14% Timberland 7% (b) On Buildings and Other Structures: 1) Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% 2) Agricultural Fair Market Value Over Not Over Assessment Levels P300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% 3) Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% 4) Timberland buildings and other structures Fair Market Value Over Not Over Assessment Levels P300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% (c) On Machineries: Class Assessment Levels Agricultural 20% Residential 30% Commercial 50% Industrial 50% (d) On Special Classes The assessment levels for all lands, buildings machinery and other improvements shall be as follows: Actual Use Assessment Levels Cultural 5% Scientific 5% Hospital 5% Local water districts 5% Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 3% SECTION 2.D.18. General Revision of Assessments and Property Classification. (a) The municipal assessor upon instruction of the provincial assessor shall undertake a general revision of real property assessments once every three (3) years. For this purpose, the municipal assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the municipality in accordance with the rules and regulations issued by the Department of Finance. (b) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the sangguniang panlalawigan adopting the schedule of fair market values. Thereafter, the municipal assessor upon instruction of the provincial assessor, shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 2.D.19. General Revision of Assessment; Expenses Incident Thereto. Expenses incident to the general revision of real property assessment shall be shared proportionately by the barangays, municipalities and the province , which shall be provided in their respective appropriation ordinance. The share of the barangays shall be taken from the 50% share of the municipality on the basis of the land area of the concerned barangay vis--vis the land area of the municipality concerned . SECTION 2.D.20. Valuation of Real Property. In case where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the provincial assessor or the municipal assessor concerned shall in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, However, That the assessment of real property shall not be increased oftener than once every there (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 2.D.21. Date of Effectivity of Assessment or Reassessment. All assessments or reassessment made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year. Provided, However, That the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2.D.22. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, However, That such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 2.D.24. n Appraisal and Assessment of Machinery. (a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, back and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates fixed by the Central Bank. SECTION 2.D.25. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of five percent (5%) of its original cost on its replacement or reproduction cost, as the case may be, for each year of use: Provided, However, That the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. ARTICLE E Assessment Appeals SECTION 2.E.01. Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals. (a) The Provincial Board of Assessment Appeals shall be composed of the Register of Deeds of the province, as Chairman, the Provincial Prosecutor and the Provincial Engineer as members who shall serve as such in an ex-officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the province to serve as secretary to the Board also without additional compensation. (c) The chairman and members of the Provincial Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein setforth: "I ___________________, after having been appointed to the position of ________________, in the province of Isabela am now assuming my position as __________ of the Provincial Board of Assessment Appeals, solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the Provincial/Municipal Assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God." _______________ Signature Subscribed and sworn to before me on this _______ day of _______, ________ at ______________ Philippines. ____________________ Signature of Officer Administering Oath SECTION 2.E.02. Meetings and Expenses of the Provincial Board of Assessment Appeals. (a) The Provincial Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the General Fund of the Province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the board to operate effectively. SECTION 2.E.03. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the municipal assessor in the assessment of his property may, within thirty (30) thirty days from the date of receipt of the written notice, appeal to the provincial assessor. If the real property taxpayer is not satisfied with the decision of the provincial assessor, he may within fifteen (15) days from the date of receipt of the decision of the provincial assessor, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2.E.04. Action by the Provincial Board of Assessment Appeals. (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the provincial/municipal assessor with a copy of the decision of the Board. In case the provincial assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 2.E.05. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the provincial/municipal assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. ARTICLE F Collection of Real Property Tax SECTION 2.F.01. Date of Accrual of Tax . Tax real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2.F.02. Collection of Tax. The collection of the real property tax with interest thereon and related expenses shall be the responsibility of the provincial treasurer and the municipal treasurers concerned. Upon recommendation of the provincial treasurer the provincial governor shall authorize the municipal treasurer concerned to deputize the barangay treasurer to collect all taxes on real property located in the barangay: Provided, That the barangay treasurer is properly bonded for the purposes: Provided, Further, That the premium on the bond shall be paid by the municipal government concerned. SECTION 2.F.03. Provincial Assessor to Furnish Municipal Treasurer Thru Provincial Treasurer with Assessment Roll. On or before the thirty-first (31st) day of December of each year, the provincial assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the provincial treasurer and in order to comply with this obligation the assigning of ARP No. (Assessment of Real Property Number) of every real property use shall be strictly made in the provincial assessor's office. SECTION 2.F.04. Notice of Time for Collection of Tax. The provincial treasurer shall on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the sangguniang panlalawigan in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2.F.05. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments; the first installment, on or before March 31, the second installment on or before June 30; the third installment, on or before September 30; and the last installment on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2.F.06. Tax Discount for Advanced and Prompt Payment. If the basic real property tax and the additional tax accruing the SEF are paid on time or in advance in accordance with the schedule of payments as provided in Sec. 2.F.05, the taxpayer shall be granted discounts, in the manner provided as follows: (a) Prompt payment shall be given a discount of 10% while advance payment shall be entitled to 15% of the tax due. Payments shall be considered as prompt when paid within the quarter it falls due and payments are considered advance if paid before the quarter it falls or becomes due. SECTION 2.F.07. Payment under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words " paid under protest ". The protest in writing must be filed within thirty (30) days from payment of the tax to the provincial treasurer who shall decide the protest within sixty (60) days from receipt. (b) The tax or portion thereof paid under protest shall be held in trust by the provincial treasurer or his deputy. However, fifty percent (50%) of the tax paid under protest shall be distributed in accordance with the provision of Sec. 2.G.01 of this Code. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount of portion of the tax protested shall be refunded to the protestant or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment; appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2.F.08. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the Tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest with the provincial treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The provincial treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents support of the appeal. SECTION 2.F.09. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this Chapter becomes delinquent, the provincial treasurer thru the municipal treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. (b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interest and penalties may be made in accordance with Sec. (2.F.10) of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 2.F.10. Interest on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this Ordinance upon the expiration of the periods provided in Section 2.F.05, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two (2%) percent per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid; Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2.F.11. Remedies for the Collection of Real Property . For the collection of the basic real property tax and any other tax levied under this Chapter, the province may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 2.F.12. Remedies against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Chapter 3, Title Two, Book Two of R.A. 7160. SECTION 2.F.13. Provincial Government's Lien . The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interest and expenses. SECTION 2.F.14. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The provincial treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the provincial and municipal assessor concerned and the Register of Deeds of the municipality, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the provincial governor and the sangguniang panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 2.F.15. Penalty for Failure to Issue and Executive Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the provincial treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 2.F.16. Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the provincial treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the provincial building, and in a publicly accessible and conspicuous place in the municipality where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the province. The advertisement shall specify the amount of the delinquent tax, the interest, due thereon and expenses of sale, the date and place of sale, the name of owner of the real property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the provincial treasurer or his deputy shall make a report of the sale to the municipal mayor and the sangguniang panlalawigan, and which shall form part of his records. The provincial treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. SECTION 2.F.17. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the provincial treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the provincial treasurer or his deputy. From the date of sale until the expiration of the period of redemption the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The provincial treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2.F.18. Final Deed to Purchaser. In case the owner or person having legal interest fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 2.F.19. Purchase of Property by the Provincial Government 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 real property tax and related interest and cost of sale, the provincial treasurer conducting the sale shall purchase the property in behalf of the provincial government 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 to the provincial governor and the sangguniang panlalawigan. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province 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 provincial treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the province. SECTION 2.F.20. Resale of Real Estate Taken for Taxes, Fees or Charges. The sangguniang panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall be distributed in accordance with Sec. 2G.01. SECTION 2.F.21. Further Distraint or Levy. Levy may be repealed if necessary until the full amount due, including all expenses, is collected. SECTION 2.F.22. Collection of Real Property Tax Through the Courts. The provincial government may enforce the collection of the basic real property tax or any tax levied under this Article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the provincial treasurer within the period prescribed in Sec. 2.F.26. a) The provincial treasurer shall furnish the provincial attorney a certified statement of delinquency who, within fifteen (15) days after receipt shall file the civil action in the name of the province in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the municipal trial court, and where the amount due is in excess of Ten Thousand Pesos P10,000.00, the proper court is the regional trial court. b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the provincial treasurer shall furnish the provincial attorney the exact address of the defendant where he may be served with summons. SECTION 2.F.23. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but is shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 2.F.24. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the provincial treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 2.F.25 . Provincial Treasurer to Certify Delinquencies Remaining Uncollected. The provincial treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) one year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the provincial governor and the sangguniang panlalawigan on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 2.F.26. Periods Within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time being during which: (a) the provincial/municipal treasurer is legally prevented from collecting the tax, (b) the owner of the property or the person having legal interest therein request for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; or (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE G Disposition of Proceeds SECTION 2.G.01. Distribution of Proceeds . The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Chapter, shall be distributed as follows: a) Province thirty-five percent (35%) shall accrue to the General Fund; b) Municipality forty percent (40%) shall accrue to the General Fund of the municipality where the real property is located; and c) Barangay twenty-five percent (25%) shall accrue to the General Fund of the barangay where the real property is located; The share of the barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the real property tax due prior to the effectivity of the Local Government Code of 1991 (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2.G.02. Application of the Proceeds of the SEF Tax. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the provincial and municipal school boards for the operation and maintenance of public schools construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined by the local school board concerned. SECTION 2.G.03. Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the general fund of the province and the municipality where the idle land is located. ARTICLE H Special Provisions SECTION 2.H.01. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the province, the sangguniang panlalawigan shall by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Provincial Disaster Coordinating Council may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 2.H.02. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the province. SECTION 2.H.03. Duty of Register of Deeds and Notaries Public to Assist the Provincial/Municipal Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial/Municipal Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 2.H.04. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the provincial/municipal assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2.H.05. Fees in Court Actions. As provided in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the provincial/municipal treasurer or assessor shall be exempt from the payment of court sheriff's fees. SECTION 2.H.06. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property . As provided in Sec. 281 of the Local Government Code, all certificates documents, and papers covering the same of delinquent property to the Provincial Government registered in the Registry of Property shall be exempt from the documentary stamp tax and registration fees. SECTION 2.H.07. Real Property Assessment Notices or Owner's Copies of Tax Declaration to be Exempt from Postal Charges or Fees. As provided in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through the mails by the provincial assessor shall be exempt from the payment in postal charges or fees. SECTION 2.H.08. Sale and Forfeiture Before Effectivity of the Lo cal Gover nment Code. Tax delinquencies incurred and sales and forfeitures of delinquent real property effected before the effectivity of the Local Government Code of 1991 (R.A. 7160) shall be governed by the provisions of applicable ordinances or laws then in force. SECTION 2.H.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assesses any real property or who intentionally violates or fails to perform any duty imposed upon him by and relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Chapter to perform acts relating to the administrative of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand (P5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 2.H.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 2.H.11. Penalties for Failures to Dispose of Delinquent Real Property at Public Auction. The provincial/municipal treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. CHAPTER III Provincial Taxes ARTICLE A Tax on Transfer or Real Property Ownership Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the tax on transfer of real property within the territorial jurisdiction of the province of Isabela: SECTION 3.A.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter or on any other mode of transferring ownership or title of real property at the rate of fifty percent of one (1%) percent of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the prevailing schedule of fair market value enacted by the sangguniang panlalawigan shall be used, subject to the exemption provided by R.A. 6657, otherwise known as " An Act Instituting a Comprehensive Agrarian Reform Program to Promote Social Justice and Industrialization, Providing the Mechanism for its Implementation and for Other Purposes. " SECTION 3.A.02. Time of Payment. The tax herein imposed shall be paid by the seller, transferor, executor or administrator to the provincial treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 3.A.03. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.A.04. Interest on Unpaid Tax. In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.A.05. Administrative Provisions . (a) the Register of Deeds of the province shall, before registering a deed, require the presentation of the evidence of payment of this tax. The provincial assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. (b) Notaries public shall furnish the provincial treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 3.A.06 . Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE B Tax on Business of Printing and Publication Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the tax on business of printing and publication within the territorial jurisdiction of the province of Isabela: SECTION 3.B.01. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent (50%) of one percent of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature, including the printing of any newspaper, magazine, publication, review, or bulletin appearing at regular interval and having fixed prices for subscription and sales. In the case of a newly-started business, the tax shall be five percent (5%) of one percent (1%) of the capital investment in the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar years or any fraction thereof. SECTION 3.B.02. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school texts or references shall be exempt from the tax herein imposed. SECTION 3.B.03. Time of Payment. The tax shall be paid to the provincial treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3.B.04. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in same manner as the tax due. SECTION 3.B.05 . Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.B.06. Penalty. Any violation of the provision of this Article shall be punished by the fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE C Franchise Tax Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the Franchise Tax within the territorial jurisdiction of the province of Isabela. SECTION 3.C.01. Definition of Franchise . It is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare security and safety. a) Government Franchise b) Private Franchise c) Business enjoying a Franchise SECTION 3.C.02. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent (50%), one percent (1%) on business enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the province. In the case of a newly-started business, the tax shall be five percent (5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner. (a) If the principal office of the business is located in the province, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as the capital investment. (b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located. (c) Where the newly started business located in the province is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 3.C.03. Exclusion. This article does not apply to operators of cockpits and the holding of "pintakasis" in the province of Isabela; nor is the term business enjoying franchise to include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise . SECTION 3.C.04. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each subsequent quarter, as the case may be. SECTION 3.C.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five per cent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.C.06. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.C.07. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE D Tax on Sand, Gravel and Other Quarry Resources Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the Tax on sand and gravel and other quarry resources within the territorial jurisdiction of the province of Isabela: SECTION 3.D.01. Imposition of Tax. There is hereby levied a tax of ten (10%) percent of the fair market value in the locality per cubic meter of ordinary sand or any of such quarry resources extracted or removed from public lands, or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the province of Isabela . (superseding SP Res. No. 09 enacting Ord. No. 02, s. 97) SECTION 3.D.02. Time and Place of Payment. The tax shall be due and payable to the provincial treasurer or his authorized representatives, upon approval of the provincial governor of the permit to extract the above mentioned materials and the issuance of the governor's permit and before materials are taken or removed. SECTION 3.D.03. Surcharge for Late Payment. Failure to pay the tax unpaid in this Article shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 3.D.04 . Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of twenty-four percent (24%) per annum from the date until the time the tax is fully paid. SECTION 3.D.05. Administrative Provisions. Within a reasonable period after the effectivity of this Code, a Provincial Mining & Regulatory Board shall be convened by the provincial government to be composed by the provincial governor as Chairman, Vice Governor as Co-Chairman as well as the Chairman of the Committee on Environmental Protection & Ecology of the Sangguniang Panlalawigan, a representative from an appropriate non-government organization the provincial PNP Director, with the Environment & Natural Resources Offices to serve as the technical arm of the said board: (a) Filing of permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the provincial governor upon recommendation of the Provincial Mining Regulatory Board with the corresponding fees paid to the provincial treasurer . (b) In accordance with Mines Administrative Order No. 3-A, as amended, and for purposes of this imposition, all permittees shall submit within ten (10) days after the end of each quarter to the municipal treasurer of the municipality where the materials are extracted, a sworn report in triplicate, of the quantity of materials extracted or removed. (Sec. 19, Mines Administrative Order No. 3A, as amended) (c) In case of a holder of commercial revocable permit, the permittees shall keep a book or books wherein to record all accounts and transactions relative to the materials removed or disposed of and shall include in the report the amount of the tax to be paid the quantity of materials sold or disposed of during the period covered by the report, the selling price, the names and addresses of the persons to whom the same were sold and the quantity of materials left in stock (Section 16, Mines Administrative Order No. 3-A, as amended) The municipal treasurer to whom the reports are submitted and paid shall indicate in the receipts the amount to be paid and the number and date of issue of the official receipt therefor and shall submit to the provincial treasurer, together with the remittance of the shares of the province from the proceeds of the fees, the originals and duplicates of the reports. The provincial treasurer shall forward to the Director of Mines the duplicate of the reports, including those of the holders of gratuitous permits. (Section 19, Mines Administrative Order No. 3-A, as amended.) The book or books to be kept by the holders of commercial revocable permits shall be remitted with the provincial treasurer . SECTION 3.D.06. Distribution of Proceeds . The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: a) Province Thirty percent (30%) b) Municip ality where the gravel and sand and other quarry resources are extracted Thirty percent (30%) of Barangay where the sand, gravel and other quarry resources are extracted Forty Percent (40%) SECTION 3.D.07. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE E Professional Tax Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the Professional Tax within the territorial jurisdiction of the province of Isabel. SECTION 3.E.01. Imposition of Tax . There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P300.00). SECTION 3.E.02. Coverage. The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax, to wit. Actuaries; architects; land and naval; aviators; certified public accountants; chemists; criminologists; customs brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant engineers unless they are professional engineers and certified plant mechanical engineers); mining, sanitary, etc.; food technologists; foresters; insurance agents, sub-agents brokers, or adjusters; geologists; and surveyors; lawyers; marine officers; third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians, nurses, nutritionists; opticians; optometrists; pharmacists; physical and occupational therapists; real estate brokers; registered electricians; stockbrokers; sugar technologists; and veterinarians. SECTION 3.E.03. Exemption . Professionals exclusively employed in the government but are legally authorized to practice their profession shall not be exempt from the payment of this tax. SECTION 3.E.04. Payment of the Tax. The professional tax shall be paid before any professional herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 3.E.05. Time of Payment. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 3.E.06 . Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.E.07. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.E.08. Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the province of Isabela, where he practices profession or where he maintains his principal office, in case he practices his profession in several places. SECTION 3.E.09. Administrative Provisions. (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of the tax on his profession before employment and annually thereafter, and (2) submit a list of professionals under his/her employ to the provincial treasurer including the following information on or before the last day of March of every year: Name of professional Profession Amount of tax paid Date and number of official receipt Year covered and place of payment (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him. For the purpose of collecting the tax, the provincial treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional's presentation of proof of payment before registration of profession or renewal of their licenses. SECTION 3.E.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE F Amusement Tax Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the Amusement Tax within the territorial jurisdiction of the province of Isabela: SECTION 3.F.01. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, and other amusement places at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 3.F.02. Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the provincial treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3.F.03. Exemptions. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 3.F.04. Disposition of Proceeds of the Tax. The proceeds from the amusement tax shall be divided equally between the province and the municipality where the amusement place is located. SECTION 3.F.05. Time and Manner of Payment . The tax imposed herein on the gross receipts realized during the month shall be paid to the provincial treasurer within fifteen (15) days of the succeeding month. A monthly amusement tax return indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the provincial treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The provincial treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SECTION 3.F.06. Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return . Any owner or operator of an amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article. SECTION 3.F.07. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.F.08. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.F.09. Administrative Provisions. (a) All admission tickets of amusement places subject to the tax imposed in this Article shall be serially numbered and registered with the provincial treasurer without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The provincial treasurer shall likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the provincial treasurer for control purposes. (b) The provincial treasurer shall require owners, proprietors, operators or lessees of amusement places to provide their establishments with two boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter "O" and the other half shall be deposited in the box marked with letter "G." (c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the provincial government. Both boxes shall be opened daily in the presence of representatives from the management and the provincial government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Monthly Amusement Tax Return to be submitted to the provincial treasurer. The municipal treasurer of the municipality where the amusement place is located shall be furnished a copy of such return. (d) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, showing the amount of admission price. When there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the provincial treasurer the details of the changes in admission price. SECTION 3.F.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE F-1-01 Provincial Tax on the Operation of Cable Television Network SECTION 3.F-1.01. Imposition of Tax. There shall be levied a tax to be collected from the proprietors, lessees, or operators of cable television network at the rate of twenty-five percent (25%) of the gross receipts from their subscription/membership base; SECTION 3.F-1.02. Exemptions. The operation of cable television network by duly registered cooperatives shall be exempt from the payment of the tax imposed herein pursuant to R.A. 3098 subject to permits and regulatory fees imposed in this Code. SECTION 3.F-1.04. n Disposition of Proceeds of the Tax. The proceeds from this cable TV operator's tax shall be divided equally between the province and the municipality where the cable TV network is located. SECTION 3.F-1.05. Time and Manner of Payment. The tax imposed herein on the gross receipts realized during the month shall be paid to the provincial treasurer within fifteen (15) days of the succeeding month. A monthly cable TV operator's tax return indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the provincial treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The provincial treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SECTION 3.F-1.06. Surcharge for Failure to File or Fraudulent Filing of the Monthly Cable Operator's Tax Return. Any owner, lessee or operator of a cable, TV network who fails to file the monthly cable TV operator's tax return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article. SECTION 3.F-1.07. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.F-1.08. Interest on Unpaid Tax. In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.F-1.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE G Annual Fixed Tax for Every Delivery Truck or Van Conformably with Chapter II, Book II of R.A. 7160, this article shall govern the levy, assessment and collection of the Annual Fixed Tax for Every Delivery Truck or Van within the territorial jurisdiction of the province of Isabela: SECTION 3.G.01. Imposition of Tax. There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, procedures, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets or consumers, whether directly or indirectly within the province in the amount of Five Hundred Pesos (P500.00). SECTION 3.G.02. Time of Payment. The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3.G.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.G.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.G.05. Administrative Provisions. (a) The provincial treasurer shall keep a register of trucks, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) the owner or proprietor of the truck, van or vehicle shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the provincial treasurer for processing and approval. (c) The provincial treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. SECTION 3.G.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE H Tax on Stores/Establishments Engaged in Video Tape, Video Compact Disk, Digital Versatile Disk, Karaoke/Videoke Rentals This article shall govern the levy, assessment and collection of the Tax on Stores/Establishments Engaged in Video Tape, Video Compact Disk, Digital Versatile Disk Karaoke/Videoke Rentals within the territorial jurisdiction of the province of Isabela (BASED ON ARTICLE 9, CHAPTER II, ORDINANCE NO. 92-01); SECTION 3.H.01. Imposition of Tax. There is hereby imposed a tax on all stores/establishments engaged in the renting out of video tapes, movie compact disks, video compact disks (VCD), digital versatile disk (DVD), as well as videoke/karaoke used as sing-along implement, or other similar usage, at the rate of 10% of their total gross receipts of the preceding calendar year. SECTION 3.H.02. Accrual of Tax. The tax becomes due and payable on the 1st day of January to the provincial treasurer or the municipal treasurer of the municipality where the establishment is located. SECTION 3.H.03. Payment of Tax. The tax may be paid on a quarterly basis without penalty on the following dates: January 1-20 1st Quarter April 1-20 2nd Quarter July 1-20 3rd Quarter October 1-20 4th Quarter SECTION 3.H.04. Surcharge for Late Payment. A surcharge of 25% is hereby imposed on the tax not paid on time and an interest of 2% per month of the unpaid tax plus surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed 36 months. SECTION 3.H.05. Distribution of Proceeds. The tax collected shall be shared equally by the province and the municipality where such establishments are located. SECTION 3.H.06. Period of Remittance. The share of the province shall be remitted by the municipal treasurer to the provincial treasurer within the 1st ten (10) days of the succeeding month. SECTION 3.H.07 . Penalty. There is hereby imposed a fine of FIVE THOUSAND PESOS (P5,000.00) or an imprisonment of 6 months or both at the discretion of the Court, for any violation of the provisions of this tax ordinance. ARTICLE I Tax on Operation of Cockpits SECTION 3.H.01. n Imposition of Tax. There is hereby imposed a tax on all operators of cockpits in the province of Isabela in the following rates: Franchise Tax Per Annum: For 1st Class Municipalities P50,000.00 For 2nd Class Municipalities P40,000.00 For 3rd-5th Class Municipalities P30,000.00 SECTION 3.H.02. Accrual of Tax . The tax becomes due and payable on the 1st day of January to the provincial treasurer or the municipal treasurer of the municipality where the cockpit is located. SECTION 3.H.03. Payment of Tax. The tax may be paid on a quarterly basis without penalty on the following dates: January 1-20 1st Quarter April 1-20 2nd Quarter July 1-20 3rd Quarter October 1-20 4th Quarter SECTION 3.H.04. Surcharge for Late Payment. A surcharge of 25% is hereby imposed on the tax not paid on time and an interest of 2% per month of the unpaid tax plus surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed 36 months. SECTION 3.H.05. Distribution of Proceeds. The tax collected shall be shared equally by the province and the municipality where such establishments are located. SECTION 3.H.06. Period of Remittance. The share of the province shall be remitted by the municipal treasurer to the provincial treasurer within the 1st ten (10) days of the succeeding month. SECTION 3.H.07. Penalty. There is hereby imposed a fine of FIVE THOUSAND PESOS (P5,000.00) or an imprisonment of 6 months or both at the discretion of the Court, for any violation of the provisions of this tax ordinance. (superceding/amending provincial tax ordinance no. 09, s. 92) ARTICLE J Provincial Tax on the Utilization of Surface and Ground Water Resources SECTION 3.J.01. Imposition of Tax. There shall be levied a tax to be collected from owners, operators, or lessees of entities utilizing surface and/or ground water resources at the rate of P05.00 per cent of gross annual receipts. SECTION 3.J.02. Exemptions. The operation of local water utilities created under special laws and enjoying a franchise shall be exempt from the payment of the tax imposed herein. SECTION 3.J.03. Disposition of Proceeds of the Tax. The proceeds from this surface and/or ground water utilization tax shall be divided equally between the province and the municipality where the water utilizing entity is located. SECTION 3.J.04. Time and Manner of Payment. The tax imposed herein on the gross consumption realized during the month shall be paid to the provincial treasurer within fifteen (15) days of the succeeding month. A monthly surface and/or ground water utilization tax return indicating the gross consumption for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the provincial treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The provincial treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SECTION 3.J.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.J.06. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.J.07. Administrative Provisions. The Provincial Planning & Development Coordinator jointly with the Provincial Treasury, shall formulate and implement the setting up of metering system for owners, operators, or lessees of all entities utilizing surface and/or ground water resources; SECTION 3.J.08. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE K Miscellaneous Administrative Provisions SECTION 3.J.01. n Registration of Business. Every business subject to tax under this ordinance shall be registered with provincial treasurer directly or thru the municipal treasurer of the municipality where the same is located before it is actually began. Business already in operation at the time of the approval of this ordinance has also be so registered within thirty (30) days therefrom. The provincial treasurer shall formulate and make available the form for this registration. SECTION 3.J.02. Permit to Operate. All persons subject to tax under this ordinance shall secure an annual permit to operate within the first twenty (20) days of January. Persons engaging in business for the first time shall secure the permit before the start of the business. Persons already operating their businesses at the time of the approval of this ordinance shall secure the permit within thirty (30) days therefrom; Permit to operate a business shall be granted only, if: a. The applicant therefor has no unsettled tax obligation whatsoever to the government; b. The business establishment, if any, conforms with the zoning regulations, safety and health requirements of the municipality wherein the same is located, and c. The applicant is not disqualified under any provisions of law to establish, maintain and operate the business. The provincial treasurer shall recommend the issuance of, and the provided governor shall issuance the permit to operate. However, for purpose of expediency, they may delegate these duties to the municipal treasurers and municipal mayors. When a business is not confined to one municipality, permit thereof to operate shall be recommended by the provincial treasurer and granted by the provincial governor, both personally. The provincial treasurer shall formulate the application form for permit to operate providing therein a space where his recommendation will appear as well as another space where the approval of the provincial governor will appear. The provincial treasurer or his deputies as the case may be, shall collect five pesos (P5.00) for every permit issued to defray printing and other incidental costs. The number and date of issue of the official receipt, as well as the amount collected shall be indicated in the application form for permit to operate. SECTION 3.J.03. Display of Official Receipt Evidencing Payment of the Tax or Fees. The official receipt showing payment of the taxes, fees and other impositions provided by this ordinance shall be displayed on a conspicuous place in the establishment or office used in connection with the conduct of the business or the exercise of privilege. SECTION 3.J.04. Duty of a Person Retiring from Business, Practice or Profession Pursue of a Calling or Exercise of Privilege . Any person retiring from business, practice or profession, or calling or exercise of privilege, shall surrender to the provincial treasurer or the municipal treasurer concerned the official receipt evidencing his last payment of the tax, fee or imposition. A person required by this Code and/or the Bureau of Internal Revenue Code, to keep books of accounts shall also surrender the same for purpose of determining if he has still unpaid obligation. The official receipt and the back of accounts shall be stamped "RETIRED" and forthwith returned by the provincial treasurer of the municipal treasurer concerned to the retiring taxpayer. Retirement made within the first twenty (20) days of a calendar quarter, and within the period when the annual tax or fee may be paid without any surcharge, in the case of a taxpayer required to pay the tax or fee by the year, shall not subject the retiring taxpayer to any further obligation, save for any deficiency that may be found pursuant to the preceding paragraph. Otherwise the taxpayer shall be subject to the next quarterly or annual tax as the case may be, plus twenty-five percent surcharge thereon and fourteen percent annual interest on the unpaid tax and surcharge. SECTION 3.J.05. Tax or Fee for Fraction of a Quarter or Year. Unless otherwise provided by this Ordinance, a person shall pay the full quarterly or annual tax or fee, as the case may be, notwithstanding the fact that he starts the business, the practice of the profession the pursuit of the calling or the exercise of the privilege at any time other than the beginning of the quarter of the year. CHAPTER IV Permits and Regulatory Fees ARTICLE A Governor's Permit SECTION 4.A.01. Imposition of Fee. There shall be collected on annual fee at the rate provided hereunder for the issuance of a governor's permit to every person that shall conduct business, or activity within the province of Isabela. a) On those engaged in the business of printing and publication P100.00 b) On business enjoying a franchise P200.00 c) On proprietors, leases, or operators of amusement places P200.00 d) Each contractor of sand, gravel, earth or other quarry resources P200.00 e) Exercise of profession P50.00 f) On owners or operators of delivery trucks or vans regardless of the number of trucks or vans P50.00 The permit fee is payable for every separate or distinct establishment or place where business or activity is conducted. One line of business or activity does not become exempt being conducted with some other business or activity for which the permit fee has been paid. SECTION 4.A.02. Time of Payment. The fee imposed in the preceding section shall be paid to the provincial treasurer upon application for a governor's permit before any business' activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 4.A.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner of the tax due. SECTION 4.A.04. Administrative Provisions. a) Application for permit; false statement A written application for a permit to operate a business or engage in an activity shall be made in four (4) copies and filed with the Office of the Governor. The application form shall setforth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as may be required. The permit shall be granted only if (1) the applicant therefore has no unsettled tax obligation whatsoever to the provincial government; (2) zoning regulation and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or license may further be prosecuted in accordance with the penalty provided in this Article. b) Issuance of permits; limitations Upon approval of the application for a governor's permit four (4) copies of the application duly signed by the governor shall be returned to the applicant. One (1) copy shall be presented to the provincial treasurer as basis for the collection of the governor's permit fee and the corresponding tax. The governor's permit shall be issued by the provincial governor upon presentation of receipt for the payment of the governor's permit fee and the tax, if any. Every permit issued in accordance with this article shall contain the number of sale permit, the date of issue and expiration, the name and residence of the person or persons to whom issued and the sufficient description of the business and the place where the same is to be carried. No person shall conduct more than one kind of business, trade, occupation, or calling, without first having obtained the permit for any other such kind of business, trade, occupation or calling. All permits shall be strictly limited to the time, and person or thing named therein. No permit shall be transferable or assignable. c) Lost Copy of Permit The provincial governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00). d) Duration and renewal of permit The governor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. e) Posting of permit Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any fixed place of business or office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the provincial governor, or his duly authorized representative. f) Revocation of permit When a person doing business or engaging in an activity under the provisions of this ordinance violates any provisions of this Article; refuses to pay an indebtedness or liability to the province; abuses his privilege to do business in the province to the injury of the public morals or peace, or when a place where such business is established is being conducted in a disorderly, or unlawful manner, a nuisance or permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the provincial governor may, after investigation, revoke the governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect to said privilege in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this Code or ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercise thereof by the person whose privilege is considered revoked until restored by the sangguniang panlalawigan. g) Expiration of permit upon revocation or surrender Every permit shall cease to be in force upon revocation or surrender thereof. h) Surrender of Permit by Reason of Revocation/Expirations Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SECTION 4.A.05. Regulatory Provisions. a) On the business of printing or publication . No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Governor that all safety regulations in connection with the installation of the printing machines have been complied with. b) On business with a franchise . The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor that all safety requirements in connection with the business and other matters related thereto have been complied with. c) On delivery trucks or vans . Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the provincial limits shall provide all trucks or vans with xerox or similar copies of their respective permits which shall be posted and displayed on the vehicles' windshields. ARTICLE B Fees/Charges for Mines and Mining Operations SECTION 4.B.01. Definition of Terms. Unless otherwise specified, the term and phrases used in this article shall have the corresponding meaning: "Quarry resources" means any common stone, or other common mineral substances as, andesite, basalt, conglomerate, coral sand, diatomaceous earth, diorite, decorative stones, baggro, granite, limestone, marble, marl, red burning clays for potteries and bricks, rhyolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, volcanic glass and kaolin. "Governor" means the Governor of Isabela. "Provincial ENRO" means the Environment and Natural Resources Officer of the province of Isabela. "Emploration" is the examination and investigation for lands supposed to contain valuable minerals by drilling, trenching shaft sinking, tunnelling test pitting and other means, for the purpose of probing the presence of mineral deposits and quarry resources and the extent thereof. "Exploitation" means the extraction and utilization of mineral deposits and quarry resources. "Mining or To mine" means to extract, remove, utilize quarry resources and include operations necessary for the purpose. "Qualified Persons" means Filipino citizen of legal age and with technical and financial capacity to mine or a corporation or partnership registered with the Securities and Exchange Commission at least 60% of the capital of which is owned by Filipino citizens. "Permit to Quarry" shall mean the right to extract, remove and dispose of all quarry resources found on or underneath the surface of a privately owned lands or public lands. "Regulations" means the rules and administrative orders promulgated by the governor to implement the provisions of the provincial resolutions or issued by the Provincial ENRO as to such matters as maybe delegated to him by the governor. "Development" refers to steps necessarily taken to reach an ore body or quarry resources so that it can be mined. "Private Lands" shall mean the ownership of titled property. (All property with tax declaration and approved plan shall not be considered as private land). "Priority Rights" shall mean the right given to an individual or corporation who are first to file and had already complied with all the requirements in the application. "ENRO" the Environment and Natural Resources Office. "Forest Charges" fees paid by a TLA holder, permit holder of a certain volume of logs, lumber, to the government, e.g. , narra, apitong, @ environment fee P5,000/cu.m. / forest charges P3,000.00/cu.m. "Treasurer" City or provincial treasurer. "Sand" particles of rock passing 2mm sieve. "Gravel" particles of rock passing 75 sieve. "Boulders" are fragments of rocks which are retained on a 75mm (3 inches) U.S. standard mesh sieve. "Ordinary Earth" Ordinary soil (lupa). "Extraction" the act or process of taking, excavating and removing. "Public Waters" bodies of waters belonging to the public domain such as but not limited to seas, bays, lakes, ponds, creeks, streams, rivers and swamps. "Permittee" one to whom a permit is issued under these regulations. "Foreshore" the area offshore beyond 100 meters from the water mark at the mean low tide extending seaward or lakeward. "Puka" portion of shell that are sometimes found mixed with sand and gravel. "Riverbed" Bed of creeks, streams, barroks, etc., The ground covered by water during its highest flood without causing inundation. "River" These are rivers that run dry during summer and navigable during rainy season. "Project Study" Stating among others the nature and kind of the materials applied for, production rate, equipment (loader and backhoe) and other machineries to be used, estimated volume of deposit, financial scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operations. SECTION 4.B.02. Ownership of Mineral Resources. Mineral resources are owned by the State and the exploration, development utilization and processing hereof shall be under its full control and supervision. SECTION 4.B.03. Scope of Application. This article shall govern the exploration, development, utilization and processing of all quarry resources. Subject to any existing rights or reservations and prior agreements of all parties, all quarry resources in public or private lands, shall be open to mining/quarrying permit application. SECTION 4.B.04. Areas Closed to Mining/Quarrying Applications Mining/Quarrying Application . a) Near or within a radius of five hundred (500) meters distance from municipal or barangay bridges or under public or private buildings, cemeteries, archeological and historical sites, highways, waterways, roads, reservoir, or other infrastructure projects, public valuable crops, without written consent of the government agency or private entity concerned; b) In areas covered by valid and existing mining rights; c) In areas expressly prohibited by law. d) Old growth or virgin forest, mossy forest, protected watershed, forest reserves, wilderness areas, mangrove forest, national parks, greenbelts, game refuge, bird sanctuaries as defined by law and areas expressly prohibited under the National Integrated Protected Areas System (NIPAS) under R.A. 7586, DAO 25, s. 1992 and other laws. SECTION 4.B.05. Imposition of Fees and Other Charges . There shall be collected the following on any individual, partnership or corporation for the exploitation of quarry resources. 1) For registering of mini-instruments and documents. a) Per Special Power of Attorney P200.00 b) Transfer or other assignments 1,000.00 c) All other instrument affecting mining rights 1,000.00 d) Additional per P.D. 1856 as amended 20.00 2) For application of quarry permit and renewal. a) Filing Fee P500.00 b) Verification Fee 2,000.00 c) Governor's Fee 500.00 d) Project Description Outline Fee 310.00 e) Extraction Fee (P5.00/cu.m.) or a fraction thereof the first 1,000 cu.m. to be paid in full or the equivalent of 5,000.00 3) Others (for filing of applications, approval of assignments, operating agreements, and service. For FIELD VERIFICATION VALIDATION 1,000.00/Man Day 4) Gratuitous Permit Application. a) Filing Fee 500.00 b) Verification Fee ==== c) PD 1586 (Legal Research Fee) 500.00 5) Small Scale Mining Permit. A. Gold Panning/Sluicing a) Filing Fee P500.00 b) Project Description Outline Fee 310.00 c) Governor's Fee 500.00 d) PD 1586 (Legal Research Fee) 20.00 e) Others (Field Verification/Investigation by technical personnel at 1,000.00 Man Day but not to exceed P5,000.00 B. Guano a) Filing Fee 500.00 b) Project Description Outline Fee 310.00 c) Governor's Fee 500.00 d) PD 1586 (Legal Research Fee) 20.00 e) Others (Field Verification/Investigation by technical personnel at 1,000.00 Man Day but not to exceed P5,000.00 6) Letter Request for Certification P40.00 7) Fees taxes and or revenues as provided in this code is subject to changes/increases to be determined by the Sangguniang Panlalawigan by such percentage to the mining public for every three years upon promulgation of this Code. SECTION 4.B.06. Administrative Provision . Application for permit to **quarry** shall be filed only with then Environment and Natural Resources Officer using the prescribed form together with the required filing fee; Provided, that all such applications shall be forwarded to the governor for approval. A) Applicant for Permit to Quarry . Applicant for permit to quarry shall possess the following qualifications. a.1) In case of individual, he should be of legal age and a citizen of the Philippines. In the case of married woman, she should state in her application the name and citizenship of her husband, whose written marital consent should accompany the application unless it can be shown by her affidavit, supported by two (2) disinterested witnesses; that good and sufficient causes satisfactory to the Environment and Natural Resources Officer that such consent is not legally necessary and/or can be dispensed with. a.2) In case of a corporation or partnership, it should be organized under the laws of the Philippines and duly registered with the Securities and Exchange Commission and at least sixty percent (60%) of the capital stock of which is owned and held by citizens of the Philippines. A certified copy of its duly registered articles of incorporation or partnership should be submitted in support of the application. B) Filing, Processing and Evaluation of Application and Issuance of Permit to Quarry . After the application for permit to quarry shall have been processed and properly evaluated and the requirements thereof fully complied with, the governor shall issue the permit to quarry on the prescribed form. C) Survey of Area Applied for Permit . No application or permit to quarry shall be approved unless the area covered thereby has been surveyed; Provided, that if the area applied for has already been the subject of any public, private or mineral land survey it need not be surveyed again. If the area applied for or any portion thereof has been the subject of a public, private or mineral land survey, the applicant shall submit together with his application one (1) white print copy of the approved survey plan duly certified by the agency concerned or two (2) white print copies of the survey plan, duly certified, as a true and correct copy of survey plan by a geodetic engineer deputized by the Provincial ENRO and the technical description of the area duly certified by the agency concerned; Provided, that in lieu of the aforesaid technical description of the area duly certified by the agency concerned, a xerox copy of the certificate of title of the land shall suffice if it contains the technical description of said land; Provided, further, that even if only a portion of the surveyed area covered by the approved survey, in which case, it shall be sufficient if the application is accompanied by two (2) copies of the approved survey plan showing the portion of the area being applied for and the computation sheet of the said area; Provided Finally, that if the area applied for overlaps or encroaches upon existing mining rights, an application for survey order shall be filed within thirty (30) days within which to do so to the contrary notwithstanding. D) Documentation to Accompany Application for Survey to . The application shall be accompanied by: 1. The required filing fee of P500.00 per hectare; 2. Five (5) copies of the applications for permit to quarry; 3. Pertinent documents such as deed of assignment and power of attorney duly registered with the Provincial ENRO, and in the case of partnership or incorporation duly certified by the Securities and Exchange Commission; 4. A fully notarized survey service contracts executed by and between the applicant and the authorized geodetic engineer which shall stipulate among others, the following. i) The name of the contracting parties; ii) The assigned number and date of filing of the Permit to Quarry application and location of the area sought to be surveyed. iii) The consideration or contract price and mode of payment of the same. 5. Affidavit of the proposed deputy geodetic engineer presenting that he can execute the survey of the claims and submit thereof within the period prescribed by the executive order or provincial resolution unless prevented by force majeure , and admitting payment by the applicant of not less than 20% nor more than 50% of the agreed professional fee paid in advance in consideration of such representation; 6. For purposes of this section, Geodetic Engineers within the province of Isabela are hereby deputized to undertake land survey to be approved by the provincial governor, upon recommendation of the Environment and Natural Resources Officer with an assignment fee of FIVE HUNDRED PESOS (P500.00) PER APPLICATION and or an equivalent of ONE HUNDRED PESOS (P100.00) per hectare. A surety bond filed by the deputy geodetic engineer in the amount of P100.00 per hectare but not less than P500.00 per application for survey which bond shall be approved by the Provincial ENRO and be subject to forfeiture for failure to execute the survey and/or comply with his obligation under these Regulations. (original provision) E) Specific Condition Under Which Permit May Issue . Permit to quarry resources shall be subject, among others, to the following terms and conditions: 1. The permit shall be for the exclusive use of the permittee. 2. The applicant for a permit to quarry shall apply for a survey of the area within thirty (30) days from the date of filing of the application. Failure on the part of the applicant to do so within the said period shall cause the application to lapse automatically. The completion of survey order, if the area applied for has previously been surveyed and approved by proper authorities, the survey thereof may be considered sufficient for the survey requirements. 3. The area applied for shall not be more than *five (5) hectares for an individual and twenty (20) for a corporation in any one province the boundaries of which shall be established with prominent marks on the ground; however a corporation may apply for four (4) permits depending on their financial and technical capability. 4. The permittee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit. 5. The permit shall be made available at all times for the inspection and examination by the representatives of the Governor or the Provincial ENRO. F) Duration of Permit . The permit shall be for a term of one (1) year from the date of issuance, renewable for one or more terms but in no case shall the total exceed twenty-five (25) years. The right of the permittee to apply for the renewal of his permit shall be given top priority: Provided, that the application for renewal shall be filed before the expiration date of the permit and the permittee has complied with the requirements and shall not have been guilty of any violation of the Executive Order or provincial resolutions and these regulations. Pending the issuance of a permit to quarry a special permit may be granted to an applicant to extract quarry resources for test and experimental purpose in such quantity as the provincial ENRO may determine. G) Records of Quarry Resources Removed or Disposed . The permittee shall keep books of accounts wherein there shall be entered everyday the quantity of quarry resources removed or extracted from the area as well as the quantity disposed of or sold during the day their selling prices, the names and addresses of the persons or parties to whom the same were sold or disposed of. All books of accounts and records required to be kept in the preceding paragraph shall be at all times ready for the inspection of the representative of the governor or the provincial ENRO. The refusal of the permittee to allow the authorities concerned to inspect the same, without justifiable reason, shall be sufficient ground for the cancellation of the permit. H) Monthly Reports . The permittee shall submit to the Provincial ENRO within ten (10) days after the end of each month a sworn report containing the quantity of quarry materials removed or extracted, the amount of fees paid, the quantity sold or disposed of during the period covered by the report, the selling price, the names and address of the person or persons to whom the same were sold. I) Processing and Evaluation of Application for Permit to Quarry . After processing and evaluation of the application, and upon submission by the applicant of a project study and plan for the rehabilitation, the governor may issue the permit in the prescribed form for a period of not more than one (1) year for which permit is renewable for a total period not exceeding twenty-five years conditioned upon compliance with obligations and requirements incidental thereto. Provided, that a field verification shall be conducted on the permit area to determine among others the identity of minerals, the propriety of survey conducted, and reserves and/or existing stockpile of ores prior to the issuance of the permit. J) Verification of Area Applied For . Prior to the acceptance of application for permit to quarry, the mining claims covered thereby shall be verified in the field by a licensed geologist and licensed geodetic engineer duly designated by the provincial ENRO after payment of the required verification fee in the amount of P2,000.00 to confirm if the claims are mineralized surveyed and duly monumented. Within five (5) days from the date of completion of verification the Geologist and Geodetic Engineer shall each submit their respective findings in quintuplicate to the Provincial ENRO. K) Surety Bond . To guarantee faithful compliance with the terms and conditions stated in the permit, a surety bond in the amount of Twenty Thousand Pesos (P20,000.00) shall be posted by the applicant with surety acceptable to the provincial ENRO. L) Specific Requirements for the Issuance of Commercial, Foreshore, Gratuitous and Special Permits . 1. Commercial Permits. 1.1 Requirements. A commercial permit covering an area of not more than five (5) hectares for an individual and twenty (20) hectares for a partnership/corporation shall be issued for the removal of sand and gravel and other loose or unconsolidated materials; 1.2. To answer for a guarantee payment for whatever damages that may result in the extraction of quarry resources or operation of quarry equipment, the applicant shall post a surety bond in the amount of TWENTY THOUSAND (P20,000.00) PESOS per application with a surety acceptable to the governor and to the terms and conditions therein provided. The application for commercial permit shall be supported by the following documents: 1.1.1 n Plan of the area duly surveyed by transit and tape by a deputized geodetic engineer of the Bureau; 1.1.2 Clearances from the government agencies concerned that may be affected by the operation, or written permission from the owner of the area applied for. 1.1.3 Project study proposed signed and sealed by a registered engineer stating, among others, the nature and kind of the materials applied for production rate, equipment (loader and backhoe) and machinery to be used, estimated volume of the deposit, financing scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operation; 1.1.4 Project Description Outline; 1.1.5. Bureau of Land Certification as to whether the area is public or private property; 1.1.6. Certification by Barangay Captain attesting to the fact of survey conducted. 1.1.7. Proof of financial and technical capability of the applicant to develop and exploit the materials applied for and to rehabilitate excavated area; and 1.1.8 Written authority of the agent or representative stated in a public instrument registered with the ENRO. 1.3 To answer for a guarantee payment for whatever damages that may result in the extraction/operation, the applicant shall post a surety bond in the amount of Ten Thousand Pesos (P10,000.00) per hectare with a surety acceptable to the governor and to the terms and conditions provided therein. 2. Foreshore Permit . 2.1. Requirements. A foreshore permit is issued covering an offshore area beyond one hundred (100) meters from the watermarks at the mean low tide extending seaward to extract and dispose materials consisting of rounded or flat, and fragment or rocks, limestone quartz, including materials commonly known as "wash-out" or "gravitals" that have been detached from, their source, carried and transported by waves and accumulated in the beds of seas and lakes. The application shall be supported by a survey plan prepared by a licensed geodetic engineer, initial environment examination report and an operational plan. 2.2. Limitation and Conditions of the Permit. Only one (1) permit embracing not more than one (1) hectare shall be granted to an applicant in every municipality. The taking of "puka" is not covered by these rules. The foreshore area shall be marked with vertical poles of distinct colors at the corners visible at all times above the water. Unauthorized removal or transfer of the said poles by the permittee or his agent shall be sufficient ground for the suspension or revocation of the permit. 2.3. Surety Bond. To guarantee compliance with the terms and conditions stated in the permit, a surety bond in the amount of Twenty Thousand Pesos (P20,000.00) shall be posted by the applicant with a surety acceptable to the governor or his deputies. 3. Gratuitous Permit . 3.1. Privileges Granted to Government Offices and Instrumentalities. The condition, limitations and/or requirements prescribed in his Order may be suspended or dispensed with the governor, the ENRO or his deputy in cases or gratuitous permits granted to government offices/entities, or instrumentalities in need of materials for infrastructure projects. 3.2. Conditions and Limitations. A gratuitous permit may be issued under the following conditions: a) That the period of the grant shall be coterminous with the term of the project but not to exceed one (1) year; b) That the applicant shall submit a project proposal where the materials to be taken shall be used and the estimated volume needed; c) That the government office concerned shall, whenever practicable, use and utilize its own vehicles and equipment in extracting, hauling and transporting the materials; Provided, however, that the permittee may enter into a contract with a private person/entity for the purpose of hauling and transporting such materials; d) That the materials authorized to be removed shall be strictly for infrastructure projects and in no case the same be disposed of commercially, otherwise, person responsible thereof shall be liable for prosecution under appropriate laws. e) That the permittee shall submit to the ENRO a monthly report in the prescribed form, copy furnished the governor and provincial treasurer of the province; and f) In exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed, project proposal proximity, size and other factors. 4. Special Permit . 4.1. A special permit shall be issued to extract/remove specific volumes of ordinary earth or sand and gravel materials from a parcel of land in order to enhance its productive conditions or for personal use. The application for special permit shall be supported by the following requirements: 4.1.1. Sketch plan of the area applied. 4.1.2. Clearance from the local officials who has the jurisdiction over the area. 4.1.3 Written consent from the land owner. 4.1.4 Copy of the land title. 4.1.5 An estimate of the volume to be removed/extract from the area. 4.2. Conditions. A special permit shall be issued under the following conditions. 4.2.1 The removal or extraction of ordinary earth, sand and gravel materials under the permit shall be confined within the area applied for; 4.2.2 The transport of extracted earth or sand and gravel materials shall be subject to the provision of DENR AD #20 s. 1971 and Section 130 of R.A. 7160; 4.2.3 The permittee shall assume full responsibility and shall be liable for any untoward damages to private and/or public property that may be occasioned by the extraction or operation under the permit; 4.2.4 The permit is limited to a period of 30 days, or depending on the estimated volume of materials to be extracted or removed; 4.2.5 The permit may be suspended or revoked at any time by the provincial governor upon the recommendation of the provincial ENRO or the sangguniang panlalawigan thru the vice governor or the chairman, committee on natural resources, when in his opinion, public interest so requires or upon failure of the permittee to comply with the terms and conditions stated in the permit. M) Specific Conditions for the Issuance of a Commercial, Foreshore, Gratuitous and Special Permit . Permits for the exploitation of quarry resources shall be issued subject among others to the following terms and conditions: a) The permit shall be for the exclusive use of the permittee. b) The permittee shall file with the provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit; c) The permit shall be made available at all times for the inspection and examination by the representative of the governor or the provincial ENRO. d) The removal or taking of quarry resources under the permit shall be confined within the area specified therein, the boundaries of which have been well established according to survey rules and regulations. e) The permittee shall assume full responsibility relative to the operation, and liabilities for any damages to private and/or public property that may be occasioned by the operation or extraction under the permit. f) The permit may be suspend or revoked at any time by the provincial governor when in his opinion, public interest so requires or upon failure of the permittee to comply with the terms and conditions in the permit or for ecological reasons or upon recommendation of the sangguniang panlalawigan thru the vice governor or the chairman of the committee on natural resources; g) The permit shall be inoperative over areas covered by existing, quarry permits. h) No extraction or removal shall be allowed within the distance of one (1) kilometer from the boundaries of reservoirs establish for public water supply and any private or public works or structures unless the prior clearance from the agency or owner concerned is obtained. N) Delivery Receipts; Requirements, Penalty . The permittee shall at all times issue to truck driver engaged in hauling sand, gravel, marble and other quarry resources from the permit area, delivery receipts duly issued by the provincial ENRO in the prescribed form for the purpose of inspection by the duly authorized representatives of the governor or his deputies. The original shall be issued to and carried by the truck drivers which shall be showed upon demand. The duplicate copy shall be attached to the quarterly report to be accomplished by the permittee and the triplicate copy shall be kept by the permittee and made available at all times for inspection by proper authorities. Truck drivers and haulers of marble, sand, gravel and other quarry materials who fail to present the required receipts upon demand shall pay a fine in the amount of P500.00 plus confiscation of the quarry materials on board. Failure to pay the fine shall be sufficient cause for the impounding of the materials and vehicles/conveyances. O) Unlawful Act; Revocation of Permit . The following shall constitute unlawful act under this Article. a) Any extraction and removal of marble, sand, gravel and other quarry resources from its source without permit duly issued; b) Any extraction and removal of marble, sand, gravel and other quarry resources in excess of the allowed quantity specified in the permit; c) Any extraction and removal of marble, sand, gravel and other quarry resources outside the permit area; d) Hauling/shipment of marble, sand, gravel and other quarry resources without the required delivery receipts (issued by the provincial ENRO or DENR); and e) Recycling/tampering of used delivery receipts. f) Revocation of permits if they inflicted serious damage to the environment like destruction of foundation of bridges, roads, public buildings or private residence or properties; g) Persons or firms who are continuously operating and hauling of quarry resources without permit, despite a Cease and Desist Order shall be liable/charged for "Theft of Minerals" and the provisions of Secs. 653 and 103 of RA No. 7942 are hereby adopted. SECTION 4.B.07. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than one thousand pesos (P1,000.00) but not to exceed Ten Thousand Pesos (P10,000.00) or imprisonment not less than three (03) months but not exceeding 6 months, or both at the discretion of the court. ARTICLE C Governor's Accreditation Fee of Processors, Traders, Dealers and Retailers of Mineral Products and By-Products SECTION 4.C.01. Definition. A. "Mineral" includes all minerals and ores including materials such as raw sand, gravel, wash out pebbles and filling materials. Semi-processed mineral products such as but not limited to rock or concrete aggregates, unpolished decorative stones (such as marble, granite, or limestone) tiles, and slabs, metallic ore concentrates or tailings, agricultural and industrial lime. SECTION 4.C.02. Imposition of Fee. There shall be collected from a processor, trader, dealer and retailer of minerals/mineral products and their by-products a Governor's Accreditation fee of Five Hundred Pesos (P500.00). SECTION 4.C.03. Administrative Provisions. 1. Requirements for Accreditation. The following documents shall be submitted by the applicants: a) Duly accomplished and notarized prescribed application forms. b) Copy of the permit/duly registered operating agreement of the supplier/source of minerals products and by-products or copy of the Governor's Accreditation in case the source of materials as a processor, trader, dealer or retailer. c) Proof of legal source or supply as supported by any of the following: c.1) Supply contract/agreement/with a permittee/accredited processors/dealer producing the specified minerals/mineral products and by-products. c.2) Affidavit executed by a permittee/accredited processors/dealer to the effect that he/she is willing or currently selling and will continue to sell or supply the applicant with the minerals/mineral products and by-products specified in the application; and c.3) Delivery or purchase receipts issued by the concerned government agency to the permittee for the transportation of minerals or previously accredited processor/dealer. d) Environment compliance certificate issued by the concerned government agency. e) Mayor's Business Permit and Department of Trade and Industry's Certificate of Registration. 2. Procedure for Accreditation. The following procedure shall be observed on the issuance of the Governor's Accreditation by all concerned: a) Standard Operating Procedure for Processing of Applications: a.1) Provincial Environment and Natural Resources Office (ENRO) receives and dates application upon payment of the required regulatory fees; a.2) ENRO evaluates application and validates supporting documents; a.3) ENRO recommends the issuance of the Governor's Accreditation or rejects application based on the merits. An application and processing fee of Five Hundred Pesos (P500.00) on Governor's accreditation of processors, traders, dealers and retailers of minerals/minerals products and by-products shall be collected from each applicant. 3. Miscellaneous Provision. a) Effectivity and validity of the Governor's Accreditation. The Governor's Accreditation shall be effective from the date of its issuance and shall be valid for a period of one (1) year, renewable for the same period. b) Monthly Production, Purchases and Sales Report, Processors, traders, dealers or retailers accredited hereunder shall submit a duly notarized monthly productions purchases and sales report to the ENRO for statistical and monitoring references. c) Administrative Sanctions. Any processor, trader, dealer or retailer found to possess the minerals/mineral products without the required Governor's Accreditation shall be liable to pay the quarry/mineral tax due thereof and shall pay a fine of Two Thousand Pesos (P2,000.00) for the first offense; Three Thousand Pesos (P3,000.00) for the second offense without prejudice to the closure of the establishment until compliance herewith. ARTICLE D Environmental Management and Pollution Control SECTION 4.D.01. Definitions of Terms. As used in and for the purpose of this Code, the following terms and phrases shall have the corresponding meaning: A. Ambient Levels or Standards refer to the allowance of maximum levels of selected pollutants in a water body or the surrounding air, with an adequate margin of safety that will protect public health and environment; B. BOD means a measure of the approximate quantity of dissolved oxygen that will be required by bacteria to stabilize organic matter in waste water or surface water. It is semi-quantitative measure of the wastewater organic that are oxidizable by bacteria. It is also a standard test in assessing wastewater strength. C. Carrying Capacity refers to the capacity of the natural and human environments to accommodate and absorb change and attendant degradation. D. Cease and Desist Order refers to an order issued by the Pollution Adjudication Board requiring respondents to refrain from further operating their establishment, machines, equipment or other facilities generating or causing pollution. E. Compliance Monitoring or Monitoring refers to the activities, usually inspections, sampling or other means of evaluation designed to gauge the level of compliance with the conditions stipulated in the ECC and permits issued and in the Environment Impact Statement (EIS) submitted. F. Effluent is a general term denoting any waste water, partially or completely treated, or in its natural state, flowing out of a manufacturing plant, industrial plant or treatment plant; G. Environmental Guarantee Fund a fund that proponents required or opting to submit an EIS shall commit the DENR for projects or undertakings determined by the latter to pose significant public risk to answer damage to life, health proper and the environmental caused by such risk or requiring rehabilitation on restoration measures. H. Environmental Impact Assessment Review Committee (EIARC) a body of independent technical experts and professionals of known probity from various fields organized by the EMD/RED whose main tasks are to evaluate the EIS and other documents related, thereto, and make appropriate recommendations to the EMB/RED regarding the issuance or non-issuance of ECCs. I. Environmental Impact Statement (EIS) the document(s) of the studies on the environmental impacts of a project including the discussion on direct and indirect consequences, upon human welfare and ecological and environmental integrity. The EIS may vary from project to project but shall contain in every case all relevant information and details about the proposed project or undertaking, including the environmental impacts of the project and the appropriate mitigating and enhancement measures. J. Environmental Impact Statement (EIS) System the entire process of organization, administration, and procedures institutionalized for purposes of assessing the significance of the effects of any projects or undertaking on the quality of the physical, biological and socio-economic environment, and designing appropriate preventive, mitigating and enhancement measures. K. Environment Monitoring Fund (EMF) a fund that proponents required or opting to submit an EIS shall commit to establish when an ECC is issued by the DENR for its project or undertaking to be used to support the activities of the multi-partite monitoring team. L. Environmental Monitoring Fund (EMF) a section in the EIS that details the prevention, mitigation, compensation, contingency and monitoring measures to enhance positive impacts and minimize negative impacts of a proposed project or undertaking. M. Environmental Compliance Certificate (ECC) the document issued by the DENR Secretary of the Regional Executive Director certifying that bases on the representations of the proponent and the preparers, as reviewed and validated by the EIARC, the proposed project or undertaking will not cause significant negative environmental impact; that the proponent has complied with all the requirements of the EIS System and that the proponent is committed to implement its approved Environmental Management Plan in the Environmental Impact Statement or mitigation measured in the Initial Environmental Examination. N. Environmentally Critical Area (ECA) an area that is environmentally sensitive and is so listed under Presidential Proclamation (Pres. Proc.) No. 2146, Series of 1981 as well as other areas which the President of the Philippines may proclaim as environmentally critical in accordance with Section 4 of P.D. No. 1586. O. Environmentally Critical Project (ECP) a project that has high potential for significant negative environmental impact and is listed as such under Pres. Proc. No. 02, 1746, series of 1981 and Pres. Proc. No. 803, Series of 1996, as well as other projects which the President may proclaim as environmentally critical in accordance with Section 4 of P.D. 1586. P. Environmental Management for the purpose of this manual, Environmental Management refers to the policies, regulations, system and procedures that the government has adopted to prevent, control or minimize the occurrence of pollution and its adverse effects to the air, water bodies, water sources, soil other environmental resources and humans. Q. Environmental and Natural Resources Office (ENRO) . R. Environmental Risk Assessment (ERA) the use of scientific methods and magnitude of potentially adverse effects which can result from exposure to hazardous materials or situations. S. Initial Environmental Examination (IEE) the document required of proponents describing the environmental impact of, and mitigation and enhancement measures for, projects or undertakings located in an ECA. The IEE shall replace the Project Description required under DAO 21, series of 1992. T. Multipartite Monitoring Team (MMT) a multi-sectoral team covered for the primarily purpose of monitoring compliance by the proponent with the ECC, the EMP and applicable laws, rules and regulations. U. Pollution Adjudication Board (PAB) refers to the quasi-judicial body created under Executive Order No. 192 and the 1987 Administrative Code which receives, hears and adjudicates complaints pertaining to violation of the pollution control laws. Some of its power are summoning parties to a pollution complaint, the imposition of fine on erring establishment and the issuance of cease and desist orders against establishment or the operation of their equipment's and facilities. Pursuant to Executive Order 192 it has replaced the National Pollution Control Commission and is attached to the Department of Environmental and Natural Resources. V. Permit refers to a license issued by the DENR to project or program facilities that limits emission/effluent discharges of individual sources in accordance with environmental standards. W. Preparer the proponent's technical staff or a competent professional group commissioned by the proponent to prepare the EIS/IEE and other related documents. X. Project refers to activities and actions of an undertaking characterized by several components or a cluster of enterprises which may have significant impact on the environment. Y. Proponent any natural or juridical person intending to implement a project or undertaking. SECTION 4.D.02. Standard and Fees for various service in the implementation of the Philippines EIS system. Pursuant to E.O. No. 192 and PD 1586, the following are the prescribed costs and fees as provided for in DAO No. 2000-37 as addendum to Article VIII Section 1.0 of DAO 96-37 to wit: Fees and Charges (in Php non-refundable) A. Application for ECC A.1 Environmentally critical project P6,000.00 Single Project ECC A.1.1 Procedural Screening Fee P600.00/project A.1.2 Filing Fee P1,500.00 A.1.3 Processing Fee P3,600.00 A.1.4 Legal Research Fee P240.00 A.2 Non-environmentally Critical Project (Non ECP) Requiring regular IEE/IEE Checklist P3,000.00 A.2.1 Procedural Screening Fee P2,000.00/project A.2.2 Filing Fee P460.00 A.2.3 Processing Fee P2,100.00 A.2.4 Legal Research Fee P240.00 B. Application for Certification of Non-Coverage (CNC) Filing/Processing Fee P600.00/applicant C. Post ECC Processing Services C.1 Request for ECC Amendment P1,200.00/request Condition C.2 Request for Transfer/Change of ECC grantee P500.00 C.3 Motion for Reconsideration/Appeal Against Decision P500.00/motion C.4 Review of post ECC Tech. Req. P1,200.00/submission C.5 Legal Research P240.00 D. Other Services D.1 Request for Certification P25.00 D.2 Request for Certification True Photocopy P50.00/document Air Quality SECTION 4.D.03. Motor Vehicle Emission Test. The following are the prescribed inspection costs and fees for motor vehicle born pollutants as provided under the provisions of P.D. 1181, R.A. 8449 otherwise known as the "Clean Air Act," and Section 468 (l) of R.A. 7160, otherwise known as the Local Government Code: 1. Annual Inspection Fee P100.00 2. Legal Research Fee 20.00 Total P120.00 ======= SECTION 4.D.04. Administrative Provisions . 1) The annual inspection fee shall form a requisite for motor registration with the Land Transportation Office. 2) Provincial Planning and Development Coordinator shall include in his annual economic development program the appropriate amount for the procurement of a gas emission testing equipment for this purpose. 3) A specific testing site shall be established within the provincial government grounds. Road site inspection sorties shall be conducted as may be found necessary and appropriate. SECTION 4.D.05. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. CHAPTER V Service Fees and Provincial Charges ARTICLE A Secretary's Fee SECTION 5.A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents. (a) Certificate of Posting P30.00/page (b) Certified copies of Resolutions and ordinances P30.00/page (c) For each certificate of correctness (with seal of office) written on the copy or attached thereto P30.00/page (d) Copies of documents requested for use in the courts of law P50.00/page (e) Stenographic Notes P60.00/page (f) Copies furnished other bureaus, offices and branches of the government for official business will be free of charge SECTION 5.A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the amount stated under Section 5.A.01 (d). SECTION 5.A.03 Time of Payment. The fees shall be paid to the provincial treasurer at the time of the request, written or otherwise, for the issuance of the copy of any municipal record or document is made. SECTION 5.A.04. Duty of the Officer Issuing the Copies . It shall be the duty of the officer-in-charge of issuing the copies of the documents and papers and certificates specified in Section 4.C.01 to have the corresponding fees collected and annotate the number and date of issue of the official receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. SECTION 5.A.05. Penalties for Violation, Effect or Documents, Papers and Certificates Not Duly Issued. Any officer violating the provisions of this Article shall be fined not less than P500.00 but not more than P1,000.00 without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE B Isabela Provincial Health Office SECTION 5.B.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents. 1. OPD Card P20.00 2. Medico Legal Certificate 50.00 3. Medical Certificate 25.00 4. Certificate of Training 50.00 5. Other Certifications (Death/Birth) 50.00 6. Replacement of lost OPD Card 40.00 SECTION 5.B.02. Time of Payment. The fees shall be paid to the provincial treasurer at the time of the request, written or otherwise, for the issuance of the copy of any municipal record or document is made. SECTION 5.B.03. Duty of the Officer Issuing the Copies . It shall be the duty of the officer-in-charge of issuing the copies of the documents and papers and certificates specified in Section 5.B.01 to have the corresponding fees collected and annotate the number and date of issue of the official receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. SECTION 5.B.04. Penalties for Violation, Effect or Documents, Papers and Certificates Not Duly Issued . Any officer violating the provisions of this Article shall be fined not less than P500.00 but not to exceed P1,000.00 without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE C Provincial Assessor's Office SECTION 5.C.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents. 1. Certified true copy of tax declaration P50.00 2. Certified xerox copy of tax declaration P30.00 3. Certification of no property P50.00 4. Certification of real property ownership P50.00 5. Certified xerox copy of Deeds of Sale or Similar documents P30.00 6. Annotation of encumbrance on tax declarations P50.00 7. Other certifications P50.00 8. Subdivision/Consolidation fee for the issuance of a new tax declaration as a result of change in ownership, segregation and consolidation of real property P100.00 SECTION 5.C.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the amount stated under Section 5.A.01 (d). SECTION 5.C.03. Time of Payment. The fees shall be paid to the provincial treasurer at the time of the request, written or otherwise, for the issuance of the copy of any municipal record or document is made. SECTION 5.C.04. Duty of the Officer Issuing the Copies. It shall be the duty of the officer-in-charge of issuing the copies of the documents and papers and certificates specified in Section 5.C.01 to have the corresponding fees collected and annotate the number and date of issue of the official receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. SECTION 5.C.05 . Penalties for Violation, Effect or Documents, Papers and Certificates Not Duly Issued . Any officer violating the provisions of this Article shall be fined not less than P500.00 but not to exceed P1,000.00 without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE D Fees Common to Other Offices SECTION 5.D.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents at provincial offices other than above enumerated: (a) Certifications P50.00/page (b) For each certificate of correctness (with seal of office) written on the copy or attached thereto P50.00/page (c) Copies of documents requested for use in the courts of law P50.00/page (d) Stenographic Notes P5.00/page (e) Copies furnished other bureaus, offices and branches of the government for official business will be free of charge SECTION 5.D.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the amount stated under Section 5.D.01. SECTION 5.D.03. Time of Payment. The fees shall be paid to the provincial treasurer at the time of the request, written or otherwise, for the issuance of the copy of any municipal record or document is made. SECTION 5.D.04. Duty of the Officer Issuing the Copies. It shall be the duty of the officer-in-charge of issuing the copies of the documents and papers and certificates specified in Section 5.D.01 to have the corresponding fees collected and annotate the number and date of issue of the official receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. SECTION 5.D.05. Penalties for Violation, Effect or Documents, Papers and Certificates Not Duly Issued. Any officer violating the provisions of this Article shall be fined not less than P500.00 but not more than P1,000.00 without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE F n Fees for the Use of the Provincial Amphitheater, Provincial Sports Complex Recreational Facilities and Athletes' Village SECTION 5.F.01. Imposition of Fees . There shall be imposed and collected the following fees for the use of recreational facilities of the Isabela Sports Complex, provincial gymnasium, provincial amphitheater and the Athletes' dormitories to be used for the maintenance thereof. 1) Swimming Pool a. Public Use a.1 Weekdays P15.00/head (adult) 15.00/head (children) a.2 Saturdays, Sundays and Holidays P15.00/head (adult) 15.00/head (children) b. When reserved for Exclusive use: (Sportsfest and others) b.1 Private Groups P100.00/hour b.2 Swimming Lessons P10.00/head/session c. Schools P.E. Classes Monday-Friday only P15.00/student 2) Basketball and Volleyball Courts a. School P.E. classes and ordinary games Student's Fee P20.00/game/team (basketball) 20.00/game/team (volleyball) b. Private Groups b.1 Ordinary Games including team practice and workouts P50.00 game/team b.2 Tournaments (Not for fund raising) Exclusive use whole day (8:00 A.M. to 5:00 P.M. only) P200.00 (basketball court only) P200.00 (volleyball court only) Half day use P100.00 (basketball court only) P100.00 (volleyball court only) 3) Football-Soccer Field a. School P.E. Classes and Ordinary games a.1 Students Fee P10.00/hour (practice and training only during weekdays) P20.00/game/team (ordinary games during weekdays) b. Private Groups b.1 Practice, training, work-outs P20.00/hour b.2 Ordinary Games P30.00/game/team c. Exclusive Use-Reservation P50.00/hour 4) Track Oval and Athletics: a. School P.E. Classes and Ordinary Practice P10.00/student b. Private Group P15.00/head c. Exclusive Use-Reservation P20.00/head 5) Grandstand a. For non-fund raising affair 8:00 AM-5:00 P.M. only P500.00/day b. For fund raising activities P1,000.00/day plus .03% on gross sales of tickets 6) Provincial Amphitheater , P1,500/day (8:00 a.m. to 5:00 p.m.) 7) Provincial Gym a. Private Use a.1 Basketball P100.00/game a.2 Volleyball P75.00/game a.3 Tournaments same rate for both events a.4 Benefit Games P500.00/game plus .03% on gross sales of tickets 8) Table Tennis a. School PE classes and ordinary games P5.00/hour b. Private Groups P10.00/hour c. Reservation for Exclusive use P20.00/hour 9) Tennis Court a. Public Use (8:00-12:00 noon and 1:00 p.m. to 5:00 pm) a.1 Weekdays P20.00/court/hour a.2 Week-ends and Holidays P30.00/court/hour b. Schools PE Classes (Weekdays only) P10.00/court/hour 10) Other Facilities A. Dormitory a. Furnished with beddings P30.00/day/per head b. Not furnished with beddings P15.00/day/per head B. Space rental for stalls within the provincial government center a. During Palaro ng Bayan, district meets, religious, sectarian or non-sectarian conventions, private sportfests. P20.00/stall/per day C. Restaurants and canteens P25.00/per day a. Additional (for electric consumption) 200.00/per month D. Use of water facilities by non-dwellers within the provincial government center shall be charged P10.00/cu. m. E. Xerox Machine Operators P50.00/stall a. Additional (for electric consumption) 200.00/per month SECTION 5.F.02. Exemption. Such lots as are covered by lease contracts entered into by the provincial governor, and as authorized by the sangguniang panlalawigan, shall be governed by exclusive stipulations that shall remain effective, until otherwise, earlier terminated, revised or renewed . CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Provincial Revenues SECTION 6.A.01. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all provincial taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments in accordance with the provisions of this Code. SECTION 6.A.02. Accrual of Tax. Unless otherwise provided in this Code, all provincial taxes, fees and charges shall accrue on the first day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 6.A.03. Time of Payment. Unless otherwise provided in this Code, all provincial taxes, fees and charges shall be paid within the first two days of January or of each subsequent quarter as the case may be. The sangguniang panlalawigan, may, for justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six months. SECTION 6.A.04. Surcharges and Penalties on Unpaid Taxes, Fees or Charges. There is hereby imposed a surcharge of twenty-five (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of 2% per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed 36 months. SECTION 6.A.05. Interests on the Other Unpaid Revenues. Where the amount or any other revenue due to the province except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given use to its collection, there shall be collected as part of that amount an interest at the rate of two percent per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed 36 months. SECTION 6.A.06. Collection of Provincial Revenues by the Provincial Treasurer. Unless otherwise specified, all provincial taxes, fees or charges shall be collected by the provincial treasurer and his duly authorized deputy. The provincial treasurer may designate in writing, the municipal/barangay treasurer as his deputy to collect provincial taxes, fees, or charges. In case a bond is required or the purpose, the provincial government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 6.A.07. Examination of Books of Accounts and Pertinent Records of Businessmen by Provincial Treasurer. Upon the approval of the provincial governor, the provincial treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to provincial taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period which shall be the year immediately preceding the examination, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the provincial treasurer, the written authority of the deputy concerned shall specifically state the name, address and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the record of the revenue district office of the BIR shall be made available to the provincial treasurer, his deputy or duly authorized representative subject to the guidelines issued by the Department of Finance. SECTION 6.A.08. Promulgation of Rules and Regulations . (a) Within thirty (30) calendar days after the approval of this Code, the provincial governor shall convene the Oversight Committee as herein provided to formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provisions of this Code. (b) The Oversight Committee shall be composed of the provincial vice governor, as the chairman, the provincial administrator as the vice-chairman, and the following members: 1. The Chairman, Ways and Means Committee, Sangguniang Panlalawigan 2. The Chairman, Committee on Rules, Sangguniang Panlalawigan 3. The Secretary to the Sangguniang Panlalawigan 4. The provincial treasurer 5. The provincial assessor 6. The provincial accountant 7. The provincial budget officer 8. The provincial planning and development coordinator 9. The provincial engineer; and 10. The provincial legal officer (c) The committee shall submit its recommendation to the provincial governor within six (6) months after its organization. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes/amendments thereof. SECTION 6.A.09 . Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all moneys collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the general fund of the provincial government. SECTION 6.A.10. Accrual to the General Fund of Fines, Costs and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any provincial ordinance shall accrue to the General Fund of the province. SECTION 6.A.11 . Issuance of Receipts. It shall be the duty of the provincial treasurer or his duly authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and account for which it is paid. In acknowledging payment of provincial taxes, fees and charges, it shall be the duty of the provincial treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding provincial tax ordinance. SECTION 6.A.12. Record of Taxpayers. It shall be the duty of the provincial treasurer to keep records, alphabetically arranged and open to public inspection of the names of all persons paying provincial 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 provided in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6.B.01. Local Government Lien. Provincial taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action not only upon any property used in business, occupation practice of profession or calling, or exercise of privilege with respect to which the lien is imposed, the lien may only be extinguished upon full payment of the delinquent provincial taxes, fees and charges including related surcharges and interests. SECTION 6.B.02. Civil Remedies. The civil remedies for the collection of provincial taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: a) By administrative action thru distraint of goods, chattel, 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 to real property. b) By judicial action. Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the provincial treasurer upon approval of the provincial governor. SECTION 6.B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure . Upon failure of the person owing any provincial tax or other impositions to pay the same at the time required, the provincial treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the provincial treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge 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 existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list be added a statement of the sum demanded and a note of the time and place of sale. c) Publication. The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the province where the distraint is made, 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 of the notice shall be at the provincial governor. 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 be restored to the owner. e) Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for case. Within five (5) days after the sale, the provincial treasurer, shall make a report of the proceedings in writing to the governor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the provincial government for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the provincial treasurer as chairman with a representative of the Commission on Audit and the provincial assessor as members. f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident of delinquency, and the expenses of the distraint and sale. Any balance 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 expenses of seizure and preservation of the property pending the sale and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses is collected. SECTION 6.B.04. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the provincial 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 the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the descriptions 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 municipality 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. In case the levy on 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 provincial treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayers' real property. A report on any levy shall, within ten (10) days after receipt of the warrant be submitted by the levying officer to the sangguniang panlalawigan. SECTION 6.B.05. Penalty for Failure to Issue and Executive Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the provincial treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 6.B.06. Advertisement and Sale . Within thirty (30) days after levy, the provincial treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be 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 provincial building and in a public and conspicuous place in the municipality or barangay where the property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the province 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 provincial building, or on the property to be sold, or at any other place as determined by the provincial treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the provincial treasurer or his deputy shall make a report of the sale to the sangguniang panlalawigan. The provincial 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 selling out the exact amount of all taxes, fees, charges, and related surcharges, interest or penalties. Provided, However, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The provincial treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation of transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 6.B.07. Redemption of Property Sold. 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 provincial treasurer or 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 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 provincial treasurer or his deputy. The provincial 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 two per cent (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 6.B.08. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the provincial treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interest, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 6.B.09. Purchase of Property by the Provincial Government 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 provincial treasurer conducting the sale shall purchase the property in behalf of the province 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 upon registration with his office of any such declaration of forfeited property to the provincial government 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 provincial 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 of shall be fully vested on the provincial government. SECTION 6.B.10. Resale of Real Estate Taken for Taxes, Fees or Charges. The sangguniang panlalawigan shall, by separate ordinance duly approved and upon notice of not less than twenty (20) days sell and dispose of the real property acquired in Section 7.B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the province. SECTION 6.B.11. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The province may enforce 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 by the provincial treasurer within the period prescribed in subsection (b) of Sec. 6.B.02 of this Code. SECTION 6.B.12. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 6.B.13. Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any provincial tax, fee or charge including the 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 may select, and necessarily used by him in his ordinary occupation; (c) His necessary clothing, and that of all his family; (d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding. Ten Thousand Pesos (P10,000.00); (e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; (f) Any material or article forming part of a house or improvement of any real property. SECTION 6.B.14. Taxpayer's Remedies. (a) Periods of Assessment and Collection . (1) Provincial taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of 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 the Local Government Code (R.A. 7160) may be assessed within a period of three (3) years from the date they became due. (2) In case of fraud or intent to evade the payment of taxes, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (3) Provincial taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, That, taxes, fees or charges assessed before the effectivity of the Local Government Code (R.A. 7160) may be collected within a period of three (3) years from the date of assessment. (4) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (i) The provincial treasurer is legally prevented from making the assessment of collection; (ii) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and (iii) The taxpayer is out of the country or otherwise cannot be located. (b) Protest of Assessment . When the provincial treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the provincial treasurer contesting the assessment otherwise, the assessment shall become final and executory. The provincial treasurer shall decide the protest within sixty (60) days from the time of its filing. If the provincial treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the provincial treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. (c) Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the provincial treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund, or credit. (d) Question on Constitutionality . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of this Code and payment of the tax; fee, or charge levied herein. Provided, that within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 6.C.01. Power to Levy Other Taxes, Fees or Charges . The province shall exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code as amended, or other applicable laws; Provided, That the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy; Provided, further. That the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 6.C.02. Publication of the Revenue Code. Within ten (10) days after its approval a certified true copy of this Code shall be published in full for three consecutive days in a newspaper of local circulation; Provided, however, That in cases where there are no newspapers of local circulation, the same may be posted in at least two conspicuous and publicly accessible places. SECTION 6.C.03. Public Dissemination of this Code. Copies of this revised provincial code shall be furnished the provincial treasurer and the provincial administrator, for dissemination. SECTION 6.C.04. Authority to Adjust Rates. The sangguniang panlalawigan shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the Local Government Code (R.A. 7160). SECTION 6.C.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under R.A. No. 6938, and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810; and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn effective January 1, 1992, pursuant with R.A. 7160, PROVIDED, That, non-stock and non-profit hospitals shall be classified as special class of real property and are therefore subject to tax. ARTICLE D General Penal Provision SECTION 6.D.01. Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of One Thousand Pesos (P1,000.00), or Imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the Court. CHAPTER VII Final Provisions SECTION 7.01. Separability Clause. If, for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect. SECTION 7.02. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 7.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 7.04. Appropriations for the Publication of the Code. The amount of Sixty Thousand (P60,000.00) Pesos is hereby appropriated from unappropriated funds of the province for the publication and printing of this Code. SECTION 7.05. Effectivity . This Code shall take effect after its publication in full in a newspaper of general circulation in the province. UNANIMOUSLY APPROVED: (SGD.) SIMPLICIO N. DOMINGO II Majority Floor Leader Presiding Officer Protempore (SGD.) HON. VENANCIO O. VILLARTA, M.D. Minority Floor Leader (SGD.) HON. GIORGIDI B. AGGABAO Board Member, 4th District (SGD.) HON. ANTONIO C. LADERA, JR. Board Member, 3rd District (SGD.) HON. ROSA P. ALINDADA Board Member, 4th District (SGD.) HON. YSMAEL G. ATIENZA Board Member, 3rd District (SGD.) HON. JOSE C. NEYRA Board Member, 2nd District (SGD.) HON. NICHOLAS P. BAGGAO Board Member, 1st District (SGD.) HON. NICASIO B. BAUTISTA, JR. Board Member, 4th District (SGD.) HON. JOAQUIN A. RAMOS Board Member - President PCL-Isabela Chapter (SGD.) HON. EDUARDO H. CUNANAN Board Member - President Liga ng mga Barangay- Isabela Chapter (SGD.) HON. FERDINAND P. BIELGO Board Member - President Provincial Federation of Sangguniang Kabataan APPROVED: (SGD.) BENJAMIN G. DY Provincial Governor ATTESTATION I hereby attest to the correctness of the above Resolution No. 0014, enacting provincial Ordinance No. 0001 dated January 26, held at the sangguniang session hall, provincial capitol, Alibagu, Ilagan, Isabela. (SGD.) ATTY. PANFILO C. SORIANO, JR. Secretary to the Sangguniang Panlalawigan n Note from the Publisher: Copied verbatim from the official copy. Missing SECTION 2.D.23. n Note from the Publisher: Copied verbatim from the official copy. Missing SECTION 3.F-1.03. n Note from the Publisher: Designation of sections copied verbatim from the official copy. n Note from the Publisher: Designation of sections copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. ARTICLE F should read as ARTICLE E.