A Resolution Approving Tax Ordinance No. 01, Series of 2014 "An Ordinance Granting Condonation of Penalties and Interests on the Delinquent Real Property Taxes (Basic & SEF) in the Province of Laguna Subject to Certain Conditions as Provided for by the Local Government Code"

March 12, 2014 Excerpts from the Minutes of the Regular Session of the Sangguniang Panlalawigan of Laguna Held at the Batasang Panlalawigan (Bulwagang Restituto L. Luna) on March 12, 2014. RESOLUTION 56, S. 2014 PROVINCIAL TAX ORDINANCE NO. 01, SERIES OF 2014 A RESOLUTION APPROVING TAX ORDINANCE NO. 01, SERIES OF 2014 "AN ORDINANCE GRANTING CONDONATION OF PENALTIES AND INTERESTS ON THE DELINQUENT REAL PROPERTY TAXES (BASIC & SEF) IN THE PROVINCE OF LAGUNA SUBJECT TO CERTAIN CONDITIONS AS PROVIDED FOR BY THE LOCAL GOVERNMENT CODE" Author: Hon. Juan M. Unico Co-Authors: Hon. Atty. Katherine C. Agapay, Hon. Gabnulang A. Alatiit, Hon. Joseph Kris Benjamin B. Agarao, Hon. Dave M. Almarinez, Hon. Rai-Ann Agustine L. San Luis, Hon. Angelica B. Alarva, Hon. Neptali B. Bagnes, Hon. Atty. Pursino C. Oruga, Hon. Carlo M. Almoro, Hon. Jeffrey A. Palce, Hon. Lorenzo B. Zuiga, Jr. WHEREAS , RA 7160, otherwise known as Local Government Code of 1991, Book 1, Chapter 2, Section 16 (General Welfare Clause), grants Local Government Units (LGUs) the powers that can be exercised essential to the promotion of the general welfare of their respective inhabitants, such as but no limited to xxx. Enhance economic prosperity and social justice, promote full employment among their residents xxx. WHEREAS , likewise Book II, Chapter 5, Section 192 in relation and in congruence with Chapter 7, Section 276 under the Special Provisions of the same Local Government Code, provided that through ordinance duly approved, the LGUs concerned may grant tax exemptions, incentives or reliefs under such terms and conditions that may deem necessary; WHEREAS , the same Local Government Code provides LGUs the power to grant incentive measures in the occurrence of natural calamities, civil disturbance, general failure of crops or adverse economic condition such as decrease in income and purchasing power of its taxpayers brought about by economic slowdown and other adverse conditions; WHEREAS , the present economic turmoil and confrontational difficulties being felt globally and locally, which is an impact of the global economic recession, including the series of natural calamities during the recent year, coupled with an unimproved socio-political situation have brought additional huge problem to the taxpayers of many localities; WHEREAS , condonations were also undertaken by the previous Sangguniang Panlalawigan August Body in 2009 principally authored by Honorable Rolando S. Bagnes and Hon. Dave M. Almarinez which was in turn co-authored by all the Board Members during the Sangguniang Panlalawigan Term 2009 so as to protect its inhabitants from further financial difficulties; WHEREAS , in consideration with the confrontational situation in many areas province wide, this august body has to move to grant such condonation of penalties on the delinquent Real Property Taxes for the year 2014. WHEREFORE , in view of the foregoing, and on motion of Hon. Juan M. Unico duly seconded by Hon. Carlo M. Almoro, and by unanimous consent of all Board Members present there being a quorum; BE IT ORDAINED by the Sangguniang Panlalawigan of Laguna in session assembled: LAGUNA PROVINCIAL TAX ORDINANCE NO. 001-14 AN ORDINANCE GRANTING CONDONATION OF PENALTIES AND INTERESTS ON THE DELINQUENT REAL PROPERTY TAXES (BASIC & SEF) IN THE PROVINCE OF LAGUNA SUBJECT TO CERTAIN CONDITIONS AS PROVIDED FOR BY THE LOCAL GOVERNMENT CODE SECTION 1. Title. AN ORDINANCE THAT WOULD GRANT CONDONATION OF PENALTIES AND INTEREST ON THE DELINQUENT REAL PROPERTY TAXES IN THE PROVINCE OF LAGUNA . SECTION 2. Declaration of Principles. In light of the improvement and full consideration on the economic difficulties and challenges being faced by the people within the Province of Laguna, and the Local Government Code provides that Local Government Units, concerned may grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary in order to ease the economic burden being experienced by wide constituencies in the whole Province of Laguna. SECTION 3. Thrust and Coverage of the Program. The Provincial Government of Laguna shall ensure effective implementation of this Ordinance, and shall cover: a. Residential, commercial, industrial, agricultural and other classes of real properties including improvement thereon, unless otherwise exempted by existing case of the Republic of the Philippines. b. This Ordinance shall likewise be applicable to the following: 1. Those which have been previously declared but the real property taxes have not been paid and have remained delinquent; 2. Those which are undeclared and subject to back taxes; 3. Those included in public auctions but have not been purchased by private persons or entities; 4. Those properties which are under warrant of levy and/or undergoing court litigations. SECTION 4. Condonation of Taxes and Duties Due. All unpaid taxes and duties' interests/penalty or any portion thereof due to the Government from private entities/corporation for the period starting the effectivity date of this Ordinance and for a period of three months (3) by the Provincial Government of Laguna. SECTION 5. Re-Designation of Lead Departments and Implementing Agency. On the previous relative Ordinance enacted by the Sangguniang Panlalawigan, the Offices of the Provincial Assessor and Provincial Treasurer were designated as the lead Departments, then conducted massive tax information and dissemination campaign, these two Offices are again designated this current year 2014 to carry out the same tasks and the imposition of the ordinance shall be spearheaded by the Office of the Provincial Government. SECTION 6. Period and Conditions of Exemptions. The tax exemption privileges provided for in Section 3 to all those covered by this condonation program shall be enjoyed and shall continuously be implemented for a period of three (3) months from the effectivity of this Ordinance. SECTION 7. Mandate. The Provincial Government of Laguna through its implementing arms, the Offices of the Provincial Treasurer and Provincial Assessor shall carry out the mandate of fully implementing this Ordinance. SECTION 8. Separability Clause. If for any other reason/s, any part or provisions of this Provincial Ordinance shall be held to be unconstitutional or contrary to law and invalid other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 9. Effectivity. This Ordinance shall take effect upon approval and publication in full for three (3) consecutive days in a newspaper of provincial circulation. ENACTED: March 12, 2014. ORDERED : The Secretary to transmit a copy of this resolution to all concerned. (SGD.) JEORGE "ER" EJERCITO ESTREGAN Governor (SGD.) VICE-GOV. RAMIL L. HERNANDEZ Presiding Officer (SGD.) GABNULANG A. ALATIIT (Member-Majority Floor Leader) (SGD.) JOSEPH KRIS BENJAMIN B. AGARAO Member (SGD.) DAVE M. ALMARINEZ Member (SGD.) RAI-ANN AGUSTINE L. SAN LUIS Member (SGD.) NEPTALI B. BAGNES Member (SGD.) ATTY. PURSINO C. ORUGA Member (SGD.) CARLO M. ALMORO Member (SGD.) JUAN M. UNICO Member (SGD.) JEFFREY A. PALCE (Member-PCL President) (SGD.) LORENZO B. ZUIGA, JR. Ex-Officio Member (President-LnB-Laguna) CERTIFIED CORRECT AND DULY ENACTED: (SGD.) MARILOU R. SALAMAT Board Secretary IV (SGD.) FRANCISCO R. MACABUHAY Provincial Government Department Head Secretary to the Sangguniang Panlalawigan