2015 Revised Provincial Revenue Code of Lanao del Norte

September 14, 2015 Excerpts from the Minutes of the Regular Session of the Sangguniang Panlalawigan of Lanao Del Norte Held at the Sangguniang Panlalawigan Session Hall, Provincial Capitol Building, Pigcarangan, Tubod, Lanao Del Norte, on September 14, 2015. PRESENT: Hon. Maria Cristina N. Atay Vice Governor, Presiding Officer Hon. Benny P. Baguio Member Hon. Grecille I. Matalines Member Hon. Casimero C. Bagol Member Hon. Osop B. Omar Member, Minority Leader Hon. Abdul Harris U. Ali Member, Majority Floor Leader Hon. Tawantawan M. Cauntongan Member, Presiding Officer Pro-Tempore Hon. Baldomero N. Zamora Member Hon. Macarupung B. Dibaratun Member Hon. Mohammad Moamar Jack S. Maruhom Member Hon. Ronda M. Maruhom Member Hon. Asif Juhan S. Macarambon Member ON OFFICIAL BUSINESS: Hon. Superman A. Usop Member LANAO DEL NORTE PROVINCIAL ORDINANCE NO. 002-15 "AN ORDINANCE ENACTING THE REVISED PROVINCIAL REVENUE CODE OF LANAO DEL NORTE OF 2015" WHEREAS, Section 129 of the Local Government Code of 1991 provides: " Each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local government units "; WHEREAS, Section 132 of the Local Government Code of 1991 provides: " The power to impose a tax, fee, or charge or to generate revenue under this Code shall be exercised by the sanggunian of the local government unit concerned through an appropriate ordinance "; WHEREAS, Section 191 of the Local Government Code of 1991 provides: "Local government units shall have the 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 10 percent of the tax rates in the Code;" WHEREAS, the Provincial Revenue Code of the Province of Lanao del Norte of 2006 has not been amended for almost nine (9) years; WHEREAS, the Committee on Ways and Means of the Sangguniang Panlalawigan with the technical support of the Local Finance Committee prepared and submitted a draft known as "Revised Provincial Revenue Code of Lanao del Norte of 2015". WHEREFORE, after due deliberation, on motion of Honorable Macarupung B. Dibaratun, Chairman, Committee on Ways and Means, unanimously seconded by all the members present. Be it ordained by the Sangguniang Panlalawigan of Lanao del Norte in session assembled to adopt and promulgate the Lanao del Norte Revenue Code, as follows: ARTICLE I General Provisions SECTION 1. Title . This Ordinance shall be known as the 2015 Revised Provincial Revenue Code of Lanao del Norte. SECTION 2. Scope . The provisions herein shall govern the exercise by province of its taxing and other revenue raising powers. SECTION 3. Power to Create Sources of Revenue . The province of Lanao del Norte shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy. SECTION 4. Local Taxing Power Authority . The power to impose a tax, fee, or charge or to generate revenue under this Code shall be exercised by the Sanggunian Panlalawigan of Lanao del Norte through an appropriate ordinance. ARTICLE I-B Construction of Provisions SECTION 5. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this code not herein specially defined shall have the same definition as found in R.A. 7160, otherwise known as The Local Government Code of 1991. SECTION 6. 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 provisions. (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and everywhere importing the plural number shall exceed and be applied to person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this code, or any rule or regulation issued pursuant to the provision thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except in the last day falls on a Saturday or Sunday and/or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) Reference . All references to articles or sections are to the Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Articles . If the provisions of different Articles or Sections conflict with or contravene each other, the provisions of each article shall prevail as to all specific matters and questions involve therein. CAIHTE (g) Conflicting Provisions of Sections . If the provisions of the different Sections in the same Article conflict in each other, the provisions of the Section which is the last point of sequence shall prevail. SECTION 7. Definition of Terms . When used in this Code, the term: a) "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; b) "Amusement places" includes theaters, cinemas, concert halls, circuses and other places of amusements where one seeks admission to entertain one's self by seeing or viewing the show or performances; c) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; d) "Charges" refers to pecuniary liability, as rents or fees against persons or property; e) "Corporation" includes partnership, no matter how created or organized, join stock companies, joint accounts ( cuentas en participacion ), associations or insurance companies but does not include general profession partnerships and a 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 formed by persons for the sale purposes of exercising their common professions, 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 foreign corporations but otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; f) "Dealer" means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; g) "Fee" means a charge fixed by law or ordinance for the regulation inspection of a business activity; h) "Franchise" 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 subdivision may impose in the interest of public welfare, security safety; i) "Gross Sales" or "Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the service and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); j) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufactured partially or manufactured products so as to reduce it to marketable shape or prepare it for any use of industry, or who by any such process combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption; k) "Motor Vehicle" means any vehicle propelled by any power or other than muscular power using the public roads, but excluding road rollers, trolley car, street-sweepers, sprinklers, lawn, mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; l) "Operator" includes the owners, manager administrator, or any other person who operates or it is responsible for the operation of a business establishment or undertaking; m) "Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in particular province, city or municipality. In the absence of such law, juridical persons are residence in the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupations; n) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the commodity sold; o) "Capital" signifies the actual estate, whether in money or property owned by an individual or corporations; it is a fund with such it transacts its business, which would be liable to each creditor, in case of insolvency passes to a receiver; p) "Levy" means an imposition or collection of an assessments, tax tribute or fine; q) "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 same transaction. r) "Person" means every physical or moral, real or juridical and legal being, susceptible to rights and obligation or being the subject of legal relations; s) "Privilege" means a right or immunity granted as a peculiar benefit, advantage or favor; t) "Rental" means the value of the consideration, whether in money or otherwise given or the enjoyment or use of thing; u) "Revenue" includes taxes, fees and charges that a state or its political subdivision collects and received into the treasury for public purposes; v) "Service" 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; w) "Tax" is 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. ARTICLE II Provincial Taxes SECTION 8. Scope of the Taxing Powers . Except as otherwise as provided in this code, the Province may levy only the taxes, fees, and charges as provided in this article. SECTION 9. Tax on Transfer of Real Property Ownership. Imposition of Tax. There is hereby levied a tax of on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) 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. The sale, transfer or other disposition of real property pursuant to R.A. No. 6657 shall be exempt from this tax. For this purpose, the Register of Deeds of the province concerned shall, before registering any 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. 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. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the deed or from the decedent's death. SECTION 10. Surcharge for Late Payment . Failure to pay the tax imposed in this article shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of the tax, due, such surcharge to be paid at the same time and in the manner as the tax due. SECTION 11. Interest on Unpaid Tax . In addition to the late payment, there shall be imposed upon the unpaid amount an interest of ten (10%) percent per annum from the date due until the tax is fully paid. SECTION 12. Tax on Business of Printing and Publication. Imposition of Tax . There is levied a tax on business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other of similar nature at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year or any fraction, or any fraction thereof, as provided herein. DETACa In the case of a newly started business, the tax shall be at a rate of one twentieth (1/20th) 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, as provided therein. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school textbooks or references shall be exempt from the tax herein imposed. SECTION 13. Time of Payment and Surcharge for Late Payment . The tax herein imposed shall be paid by the person, firm or company conducting the same, annually on or before the twentieth (20th) day of January or semi-annually on or before the twentieth (20th) day of January and July. But any person first beginning a business must pay the tax before engaging therein. If the tax is not paid within the time specified, a surcharge of twenty five percent (25%) of the amount due shall be imposed the increase to be part of the tax . SECTION 14. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of ten percent (10%) per annum from the due date until the tax is fully paid. Where the extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension the interest above-mentioned shall be collected on the unpaid amount for the date it becomes originally due until fully paid. SECTION 15. Franchise Tax. Imposition of Tax . There is hereby levied a tax on businesses enjoying a franchise, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts of the preceding calendar year based on the incoming receipt, or realized, within the territorial jurisdiction of the province of Lanao del Norte. In case of a newly started business, the tax shall be at a rate of one twentieth (1/20th) 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 as provided therein. SECTION 16. Time of Payment. The tax shall be paid by the person, firm or company conducting the same annually on or before the twentieth day of January, or semi-annually or before the twentieth day of January and July. But any person first beginning a business must pay the tax before engaging therein; otherwise the tax shall be increased by twenty five per centum (25), the increase to be considered part of the tax. SECTION 17. Surcharge for Late Payment . Failure to pay the tax imposed 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 tax due. SECTION 18. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of ten percent (10%) per annum from the due date until the tax is fully paid. Where an extension of time for payment of the tax has been granted the amount is not paid in full after the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 19. Tax on Sand, Gravel and Other Quarry Resources . There is hereby levied and collected a tax of 10% of the fair market value on site of ordinary stones, boulders, sand, gravel, earth and other quarry resources extracted from public lands or from beds of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of Lanao del Norte. The fair market value of the extracted quarry resources shall be based on DTI or the prevailing prices in the locality. SECTION 20. Time and Place of Payment . The tax shall be due and payable to the Provincial Treasurer or his authorized representatives upon approval of the Governor of the permit to extract the above mentioned materials and the issuance of the Governor's permit and before the materials are taken or removed. SECTION 21. Payment Scheme . The permittee shall pay in advance the fee from the total amount of materials to be removed or taken under the permit if the fee is not more than P15,000.00. In case the said fee ranges within the amounts enumerated hereunder, the permittees shall pay the same as follows: a) Below P15,000.00 cash; b) From P15,000.00 to P20,000.00 in two (2) equal installments; c) Above P20,000.00 in four (4) equal installments. SECTION 22. Surcharge for Late Payment . Failure to pay the tax 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 tax due. SECTION 23. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of ten (10%) percent per annum from the due date until the tax due is fully paid. SECTION 24. Administrative Provisions . a) Filing of Permit . The permit to extract the sand, gravel, and other quarry resources shall be issued exclusively by the Provincial Governor and filed with the Provincial Mining Regulatory Board (PMRB) through the Environment and Natural Resources Office (ENRO). b) Monthly Reports . All permittees shall submit within ten (10) days after the end of each calendar month to the Provincial Governor, copy furnished the Provincial Treasurer a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permittee or his agent, the amount of fees paid, the selling price and the names and addresses of persons to whom the same were sold. SECTION 25. 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) Municipality Thirty percent (30%) where the sand, gravel and other quarry resources are extracted c) Barangay where Forty Percent (40%) the sand, gravel and other quarry resources are extracted The share of each municipality and barangay from tax proceeds shall be remitted before the end of each semester in a given year. SECTION 26. Survey Plan . All applications, except applications in a permit for personal use and renewal of permit shall be supported by a survey plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall contain general information, including technical description, reference point, location, map, etc. SECTION 27. Verification of Areas . Upon payment by the applicant of a verification fee, the ENR Officer or his authorized personnel, in coordination with the Municipal Mayor and the Punong Barangay concerned, shall conduct field verification of the area applied for and submit a report and recommendation to the Provincial Governor through the PMRB. SECTION 28. Suspension or Revocation of the Permit . Notwithstanding the other provision of this Ordinance, the permit to extract quarry resources may be suspended or revoked by the Provincial Governor in any of the following grounds: a) If the public interest on account of the peace and order condition of the area so demands; b) Violation of any of the terms and conditions of the permit; and c) For ecological reasons. The Provincial Governor is authorized to issue appropriate order to stop any person extracting quarry resources without necessary or revoked permit. SECTION 29. Assignment and Transfer . An application or permit to extract may be assigned or transferred by the applicant or permittee to the qualified person by means of a duly notarized instrument and approved by the Provincial Governor. SECTION 30. Delivery Receipts . Before starting any operation, the permittee shall secure delivery receipts from the Provincial Treasurer's Office and shall at all times issue said delivery receipts to truck drivers engage in hauling sand, gravel and other quarry resources/materials within the permit area. The original receipts shall be issued to and carried by the truck drivers while in transit and shall be shown upon demand. The duplicate of the receipt shall be attached to the monthly report required under Section 23 (b). Failure of the owner/driver or any persons transporting quarry resources, to present the delivery receipt shall be a ground for the impounding of the vehicle loaded with any of these quarry materials: ordinary stones, boulders, sand, gravel and earth, to the nearest Philippine National Police (PNP) station. For this purpose, moving checkpoints shall be manned by a composite team from Provincial Treasurer's Office (PTO), ENRO, Provincial Civil Security (PCSU) and PNP and it shall be released only upon payment of an Administrative Fine of P500.00 per cubic meter at the Provincial Treasurer's Office or to any of its authorized deputies. SECTION 31. Procedure in the Issuance of Permit . The herein procedure shall be followed for the issuance of the permit to extract: A. Industrial Permit . An industrial permit covers an area not more than Five (5) hectares and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources that necessitates the use of mechanical processing. The permit shall be for a period of five (5) years, renewable for the same period, but not exceeding the total of twenty five (25) years: aDSIHc 1. Condition precedent. The permittee shall not be allowed to operate until after the processing machineries or crushing equipment shall have been installed; provided , that the permittee may enter into an operating agreement duly registered with the Office of the Provincial Governor with an owner existing processing plant; provided further , that failure of the permittee to install the equipment within six (6) months from the grant of the permit may cause its revocation; 2. Requirements. The application for industrial permit shall be supported by the following documents: a. Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Mines and Geo-sciences Bureau; b. Initial Environmental Examination Report including Annexes duly signed by the proponent and the preparer and a certified true copy of the Environmental Compliance Certificate; c. Proof of financial and technical capabilities of the applicant to develop and exploit the materials applied for and rehabilitate the excavated area affected; and d. Other documents that may be required by the Provincial Governor. B. Commercial Permit . A commercial permit shall cover an area of not more than five (5) hectares including foreshore and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources which are taken in the natural or original state without undergoing processing. It is granted for a period of not more than one (1) year renewable for the same period. Requirements. The application for commercial permit shall be supported by the following documents: a. Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Mines and Geo-sciences Bureau; b. Initial Environmental Examination Report including Annexes duly signed by the proponent and the preparer and a certified true copy of the Environmental Compliance Certificate; and c. Before the permittee can extract the sand, gravel and other quarry resources, these should have purchase and delivery receipts in the office of the Provincial Treasurer at Php100.00 per stub. d. Other documents that may be required by the Provincial Governor. C. Gratuitous permit . A gratuitous permit is granted to any government instrumentality or entity in need of materials for infrastructure projects undertaken under its administration, covering an area of not more than two (2) hectares for a period coterminous with the duration of the project, but not more than one (1) year, renewable for the same period. Requirements. The application for gratuitous permit shall be supported by the following documents: a. Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Mines and Geo-sciences Bureau; b. Initial Environmental Examination Report including Annexes duly signed by the proponent and the preparer and a certified true copy of the Environmental Compliance Certificate; and c. Other documents that may be required by the Provincial Governor. D. Special Permit . The Provincial Governor may, upon request in writing and pending approval of the application for the regular permit, grant the application of a special permit to conduct commercial operations for a period of not more than sixty (60) days and a volume of not more than One Thousand (1,000.00) cubic meters non-renewable; provided , that the Provincial Governor shall act on the applications for the regular permits within sixty (60) days from submission thereof. Requirements. The application for special permit shall be supported by the following documents: a. Documents that may be required by the Provincial Governor. E. Permit for Personal Use. The Provincial Governor may issue to an individual resident of the Province to extract the materials covered by this Ordinance in such quantity or volume as may be needed, exclusively for the construction or repair of the applicant's dwelling and other structures for his backyard livelihood projects. Requirements. The application for permit for personal use shall be supported by documents that may be required by the Provincial Governor. SECTION 32. Prohibited Acts. The following acts or omissions shall be deemed unlawful: 1) Extraction of sand, gravel and other quarry resources covered by this Ordinance without permit ; 2) Misrepresentation made in the application for permit or in the supporting documents thereof; 3) Unauthorized transfer of permit to an individual, partnership and corporation; 4) Extraction of sand, gravel and other quarry resources in excess of the allowable quantity specified in the permit; 5) Selling, transferring or conveying a false permit; 6) Failure to put up ground markers in the permitted areas; 7) Unauthorized removal or destruction of boundary markers; 8) Failure to put-up the required signboard in the area covered by the permit; 9) Failure to keep book of accounts; 10) False entries in the book of accounts; 11) Failure to submit monthly and quarterly reports, as the case may be; 12) Unauthorized refusal to allow the Provincial Governor, ENR Officer, Provincial Treasurer and the Provincial Accountant or their duly authorized representatives to inspect the book of accounts; 13) Issuing fake delivery receipts; 14) Disposing commercially, the sand, gravel and other quarry resources extracted under gratuitous permit; 15) Obstruction or harassment to the Provincial Governor and ENR Officer, Provincial Treasurer and Provincial Accountant or their duly authorized representatives in the performance of their duties pursuant to this Ordinance. SECTION 33. Penalty . Any person/s who shall violate any of the provisions under Section 30 of this code shall be apprehended, and be required to pay a fine of five thousand (P5,000.00) pesos, or be imprisoned for a period of six (6) months or both, at the discretion of the court. SECTION 34. Areas Closed to Mining/Quarrying Applications . The following are closed to mining/quarrying: a) Areas near or under public or private buildings, cemeteries, archaeological and historical sites, bridges, highways, waterways, roads, reservoirs, or other infrastructure projects, public valuable crops, without written consent of the government agency or private entity concerned. b) Areas covered by valid and existing mining rights. c) Areas expressly prohibited by law. d) Old growth or virgin forest, mossy forest, protected watershed, forest reserve, 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 the R.A. 7586, DAC 25, s. 1992 and other laws. SECTION 35. Imposition of Fees and Other Charges . The following fees shall be collected and levied from any individual and partnership or corporation for the extraction of quarry resources: 1. For application of permit and renewal a) Filing and Application Fee P100.00 b) Processing Fee P1,000.00 c) Verification Fee P3,000.00 d) Permit Fee P500.00 2. Certification Fee P100.00 SECTION 36. Implementing Departments/Offices . The ENR Office, Provincial Treasurer's Office, Provincial Legal Office and Provincial Civil Security Unit with the assistance of Philippine National Police will implement the above-mentioned provisions. SECTION 37. Professional Tax . When used in this article, professional means a calling which required the passing of an appropriate government examination in order to exercise or practices his profession. SECTION 38. Professional Tax. Imposition . There is hereby levied and to be collected by the Province of Lanao del Norte an annual professional tax in such amount and classification provided below: ETHIDa Bracket A P300.00 Medical and Dental Practitioners Practicing Lawyers Practicing Architects Practicing Certified Public Accountants Practicing Civil, Electrical, Chemical, Mechanical, Mining, Aeronautical, Sanitary, Agricultural, Geodetic, Electronics and Communications, Chief Motor and other practicing engineers Practicing Custom Brokers Practicing Marine Surveyors Practicing Optometrists Practicing Pharmacists Practicing Nurses Practicing Foresters Practicing Medical Technologist Practicing Physical Therapists Practicing Commercial Aviators/Pilots Practicing Real Estate Brokers/Appraisers Practicing Stockbrokers Practicing Actuaries Practicing Chemists Practicing Geologists Practicing Veterinarian Bracket B P250.00 Practicing Midwives Practicing Radio/TV Technicians Practicing Dieticians/Nutritionists Practicing Statisticians Practicing Chiropodists Practicing Chiropractors Practicing Underwriters Practicing Food Technologist All other practicing professionals not listed in Bracket A with government's examination. SECTION 39. Every person generally authorized to practice his profession shall pay the professional tax to the Province of Lanao del Norte where he practices his profession or where he maintains his principal office in case he practices in several places: Provided, however , that such person who has paid the corresponding professional tax shall practice his profession in any part of the Philippines without being subjected to any other national or local tax, licenses or fee for the practice thereof. SECTION 40. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. SECTION 41. 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. A line profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 42. Any person subject to the professional tax shall write in deeds, receipts prescriptions, reports, book of accounts, plans and designs, surveys and maps, as the case may be, the number of official receipts issued to him. SECTION 43. Payment of the Tax . The professional tax shall be paid before any occupation herein specified can be lawfully pursued and one line of occupation or calling does not become exempt by being conducted with other occupations or calling for which the tax has been paid. SECTION 44. Surcharge for Late Payment . Failure to pay the tax imposed in this article shall subject the taxpayers to twenty-five percent (25%) surcharge to be paid at the same time and the same manner as the tax due. SECTION 45. Interest on Unpaid Tax . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of ten percent (10%) per annum from the due date until the tax is fully paid. SECTION 46. Collection of Professional Tax . The Provincial Treasurer shall collect the tax herein imposed, it being a provincial imposition. However, the Provincial Treasurer may deputize/authorize the Municipal Treasurers within the province to collect this Professional Tax and the latter shall remit the same to the former within the reasonable time, subject to accounting rules and regulations. SECTION 47. Amusement Tax on Admission . When used in this Article: Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. Amusement place includes theaters, cinematographs, concert hall, cockpits, swimming pool, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those place one seeks admission to entertained himself by direct participation. SECTION 48. Amusement Tax on Admission. Imposition . There is levied a tax on admission to be collected from proprietors, leases or operators or theaters, cinemas, including beta-video houses, concert hall, circuses boxing stadia, cockpits and other places of amusement at the rate of thirty (30) per cent of the gross receipts from admission fees. The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. SECTION 49. Manner of Payment . In the case of theaters, cinemas, beta-video house, 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 50. The tax herein imposed shall not apply where admission fees are collected for and behalf of holding sports, concerts, dramas, recitals, paintings and arts exhibitions, flowers, shoes, musical programs literary and oratorical presentation except, pop, rock or similar concerts. SECTION 51. Time of Payment . The tax herein imposed shall be due and payable by the proprietor, leases or operator concerned within ten (10) days of the month next following that for which it is due. In the case of theaters or cinematographs, the tax herein prescribed shall first be deducted and withheld by the proprietors, lessees or operators of the theaters or cinematographs, and paid to the Provincial and municipal treasurer concerned before the gross receipts are divided between the proprietors, lessees, or operators of the theaters or cinematographic films. SECTION 52. Surcharge for Late Payment . Failure to pay the tax imposed in this article shall subject the tax payer to a surcharged of twenty five percent (25%) of the original amount of the tax due, such surcharged to be paid at the same time and the same manner as the tax due. SECTION 53. Interest on Unpaid Tax . In addition to the surcharge from late payment, there shall be imposed upon the unpaid amount an interest of ten percent (10%) per annum from the due date until the tax is fully paid. SECTION 54. Administrative Provisions . a) Filing of return open payment of the tax due, the proprietors, lessee or operator shall submit a return provided for by the office of the Provincial Treasurer, containing the abstract of the number of tickets sold, unsold or distributed and undistributed, and the kinds of tickets, their quantity and serial numbers, and their corresponding admission prices. b) Form of tickets their registration. Every proprietors, lessees or operators liable to the amusement tax shall provide tickets which shall be serially numbered, indicating therein the name of the amusement place, the charge for the admission and the corresponding share of the province and the municipality. All tickets to be used, whether regular, special or complimentary tickets, or employees' passes, shall be registered and to be presented to the Office of the Provincial Treasurer for verification and/or notation. The use of slugs and other substitute for admission tickets shall not be authorized. Tickets presented at the gate entrance shall be cut into halves, the first half to be placed in the receptacle prepared for the purpose by the Provincial Treasurers Office and the second half to be retained by the management for accounting purposes. a) Notice of Admission Prices. Operator of the places of management issuing admission ticket shall keep a notice in big legible letters or numbers posted on a conspicuous place in front of the ticket booth, showing the admission price, the provincial and municipal admission taxes corresponding to each ticket, and the total price. Whenever, the fee charge for admission is changed after registration, a notice to the effect shall be immediately sent to the Provincial Treasurer or his/her authorized deputy and a notice shall be conspicuously posted in the place for the information of the public. b) Verification of tickets. The Provincial Treasurer shall, whenever he/she deems it necessary for the good of the service, post him/her authorized representative (provincial checkers on admission) at the gates of amusement places for the purpose of verifying all tickets sold thereat. c) Sale of unregistered tickets. Any proprietor, lessees or operator found selling or using unregistered tickets for admission shall be punished in accordance with the provisions of this Code. cSEDTC SECTION 55. Willful Failure to File and Filing of Fraudulent Return . Any person who willfully fails to file a return and remit the taxes or withheld within the time as herein required, or who files a fraudulent return or willfully makes a false return, shall be subject to a penalty an equivalent to fifty percent (50%) of the correct amount of the tax due, in addition to the interests and penalties imposed in this article. SECTION 56. Tax on Delivery Trucks, Panels, Vans . There is hereby levied an annual fixed tax of P500.00 every delivery truck or van, panel of manufacturers, producers, wholesalers, Dealers or Retailers engaged in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes and other products. The manufacturers, producers, wholesalers, dealers, and retailers referred to in the foregoing paragraph shall be exempt from the tax on peddlers and in case of prompt and advance payment a discount of twenty percent (20%) of the annual tax due shall be granted. SECTION 57. Time of Payment . The tax shall be paid once within the month of January. In case newly started business, the owner or operator, of the same shall pay the tax before the business starts to operate. SECTION 58. Surcharge for Late Payment . Failure to pay the tax imposed in this article shall subject the taxpayers 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 manners as the tax due. SECTION 59. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of ten per centum (10%) from the due date until the tax is fully paid. SECTION 60. Administrative Provisions . The Provincial Treasurer, before accepting payment of the tax imposed hereon, shall require the presentation of Governor's Permit and the submission of the copy of Certificate of Registration of the delivery truck/panel or van used. The Official Receipts or Xerox copies issued for the payment of the tax shall at all times be carried in the truck or van or such tax has been paid. ARTICLE III Collection of Taxes SECTION 61. Tax Period and Manner of Payment . Unless otherwise provided in this ordinance, the tax period of all local taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. SECTION 62. Accrual of Tax . Unless otherwise provided in this Ordinance all local taxes, fees, and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 63. Time for Payment . Unless otherwise provided in this code, all taxes, fees, and charges shall be paid within the first twenty (20) days of January of each year or of each of the quarter, as the case may be. The Sangguniang Panlalawigan of Lanao del Norte may, for justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period of not exceeding six (6) months. SECTION 64. Surcharge and Penalties on Unpaid Taxes, Fees, or Charges . Unless otherwise provided in this ordinance there is hereby levied a Surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and the interest at the rate of two percent (2%) per month on 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/portion thereof exceed thirty-six (36) months. SECTION 65. Interest on Other Unpaid Revenues . Unless otherwise provided herein where the amount of any other revenue due a local government unit, 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 rise to each collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) 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 thirty six (36) months. SECTION 66. Collection of Local Revenue by Treasurer . All local taxes, fees and charges shall be collected by the Provincial, or authorized deputies. The Provincial Treasurer may designate the municipal treasurer as his deputy to collect local taxes, fees or charges. In case a bond is required for the purpose, the Municipal Government shall pay the premium thereon in addition to the premiums of bond that may be required under this Code. SECTION 67. Examination of Books of Accounts and Pertinent Records of Business by the Provincial Treasurer . For effective enforcement of collection of taxes, fees and charges provided in this Code, the Provincial Treasurer himself/herself or thru any of his/her deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person doing business within the jurisdiction limits if the Province of Lanao del Norte to verify, assess and collect the true and correct amount due from the taxpayer concerned. Such examination shall be made during regular business hours. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificates shall be made of records in the books of accounts of the taxpayer concerned. In cases where the examination herein authorized is made by duly authorized deputy of the Provincial Treasurer, the written authority of the former shall specifically state the name, address, and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the manner or procedure to be followed in conducting the same. ARTICLE IV Civil Remedies for Collection of Revenues SECTION 68. Provincial Government's Lien . Local Taxes, fees, charges and other revenue provided in this code and the Province of Lanao del Norte, constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of private parties, not only upon any property which may be subject to the charge but also upon all properties used in the exercise of the occupation, business or privilege with respect to which the charge is imposed and upon all properties used in the exercise of the occupation, business or privilege with respect to which the charge is imposed and upon all property rights therein. SECTION 69. Civil Remedies . Unless otherwise specifically provided in applicable on laws, and in so far as their nature of permits, the remedies provided herein may be availed of for the collection of delinquent taxes and other impositions provided in this Code. The civil remedies available shall be by distraint of personal property and by judicial action. Either of these remedies or both may be pursued simultaneously at the discretion of the Provincial Treasurer. SECTION 70. Distraint of Personal Property . a) Seizure . Upon failure of a person owing any local tax, fee or other charge to pay the same at the time required, the Provincial Treasurer or his/her deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such a case, the Provincial Treasurer, or his/her 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, and penalty due. Such certificate shall serve as sufficient warrants for the distraint of any non-exempt personal property belonging to the delinquent taxpayer. However, this shall not preclude taxpayers right to claim exemption under the provisions of Section 185 of R.A. 7160 otherwise known as the Local Government Code of 1991. 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 or effects distrained, a copy of which, signed by himself, shall be left either with the owner or person from whose possession the goods 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 shall be added a statement of the sum demanded and a notice 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 two public places where the distraint is made, specifying the time and place of sale and articles distrained. The time of sale shall 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 Office of the Provincial Governor. d) Release of Distrained Property Upon Payment Prior to Sale . If, any time prior the consummation of the sale, all proper charges are paid to the Officer conducting the sale, the goods of effects distrained shall restored to the owner. e) Procedure of Sale . At the time and place fixed in the notice, the officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Provincial Treasurer shall make a report of the proceedings in writing to the Provincial 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 province, for the amount of the assessment made thereon by the Committee on Appraisal and to the extend of the same amount, the tax delinquencies shall be cancelled. The committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, and the Provincial Auditor and the Provincial Engineer as members. f) Disposition of proceeds . The proceeds of the sale shall be applied to satisfy the tax, together with the increments thereto incident to delinquency, and the expenses of the distraint and sale. Any residue over the 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/her deputy. Where the process of the sale are insufficient to satisfy the claim. Other properties may, in like manner, be distrained until the full amount due, including all expenses, is collected. SDAaTC SECTION 71. Levy on Real Property . After the expiration of time require to pay the delinquent tax, fee, or charge, real property may be levied on or 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 taxpayer and the amount of tax, fee, or charge, and the penalty due from him. Said certificate shall operate with the force or legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description 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 Registrar of Deeds of the province or city 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 to the manager of the business in respect to which the liability arose, or 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 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 levy on the taxpayer's 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. ARTICLE V Real Property Tax SECTION 72. Scope . This article shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 73. 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; d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and e) The appraisal and assessment of real property shall be equitable. SECTION 74. Definition of Terms . a) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. b) Assessed Value is a value which is based upon definitions contained within applicable laws relating to the assessment, rating, and/or taxation of property. It is the market value of the real property multiplied by the assessment level. It is synonymous to taxable value. c) 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, business or activity; and which by their very nature and purposes are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. d) Acquisition Cost generally refers to the cost of purchasing an item or property. In reference to Plant, Machinery and Equipment for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, it refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. The cost may also include freight and insurance charges, brokerage, customs duties and taxes. e) Improvement is a valuable addition made to a property or an amelioration on its condition, amounting to more than a more 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 a new or further purposes. f) Actual Use refers to the purposes for which the property is principally or predominantly utilized by the person in possession thereof. g) 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. h) Appraisal/Valuation is the act or process of estimating the value of a property as of a specific date for a specific purpose. It is an estimate or opinion of value, usually market value or value as defined by the appraiser. It is made as of a specific date and is a conclusion which results from a logical and orderly analysis of facts. i) Appraiser/Valuer is one who conducts appraisals; specifically, one who possesses the necessary qualifications, ability and experience to execute or direct the appraisal of real or personal property. j) Arm's Length Transaction is a transaction freely arrived at in the open market, unaffected by abnormal pressure or by the absence of normal competitive negotiation as might be true in the case of a transaction between related parties. k) Assessment is the act or process of determining the value of a property, or proportion thereof subject to the tax, including the discovery, listing, classification, and appraisal of property. l) Assessment Level is the percentage applied to the fair market value to determine the taxable value of property. m) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. n) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. o) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. p) 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. q) Industrial Land is a land not classified as agricultural, commercial, timber, mineral or residential land. r) 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 utilized such minerals. s) Residential Land is a land principally devoted to habitation. t) 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. u) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. v) Remaining Value is the value corresponding to the remaining useful life of the machinery. w) Replacement or Reproduction on 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 of closely similar materials. x) An Assessor refers to an official in the local government unit, who performs appraisal and assessment of real properties, including plants, equipment, and machineries essentially for taxation purposes. This definition also include assistant assessor. y) Auction Price is the price that is the final accepted bid at a public auction; may or may not include any fees or commissions. z) Basis of Value is a statement of the fundamental measurement principles of a valuation on a specified date. aa) Benchmark is a reference point from which the value of other similar properties is measured or tested. To be consistent in determining the quality level of construction, quality class benchmarks for class, age and type of structure should be established. bb) Buildings are permanent structures adhered to the land, usually used for habitation, commercial and industrial purposes and for other various uses and not mere superimpositions on the land like a ' barong-barong ' or temporary fixtures. acEHCD cc) Bundle of Rights is the combination of rights associated with the ownership of real property, e.g. , the right to use, to sell, to lease, to give away, or to choose to exercise all or none of these rights. dd) Capitalization at a given date, is the conversion into the equivalent capital value of net income or a series of net receipts, actual or estimated, over a period. In business valuation, this term also refers to the capital structure of a business entity. In business valuation, this term also refers to the recognition of expenditure as a capital asset rather than a periodic expense. Method of arriving at the value of a property by reference to net returns and an expected percentage yield of return. In some countries, capitalization refers to the conversion of a stream of income into capital value using a single conversion factor. ee) Capitalization Factor Capitalization Rate is any multiple or divisor used to convert income into capital value. It is the actual mathematical relationship between the annual financial return a property generates, and the capital value of that property. Generally, expressed as a percentage. May be calculated on the gross or net return, but should be specified as to which. ff) Carport is an open-sided roofed automobile shelter that is usually formed by an extension of the roof from the side of a building. gg) Cash Flow is the actual or estimated periodic net income produced by the revenues and expenditures/outgoing in the operation of an income producing property. hh) Cemetery an area or place where the dead are buried, a place of burial set apart either by municipal authority or private enterprise for the interment of the dead, etc., and this includes whatever property is necessary for use of the cemetery such as paths, ornamentation and the land within the cemetery limits acquired for but not yet actually used for the burial of the dead. ii) Commercial Land is land set aside or devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. jj) Commercial Property is property devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timberland, or residential property. kk) Comparable Data are data generally used in a valuation analysis to develop a value estimate; comparable data relates to properties the characteristics of which are similar to those of the property being valued (the subject property). Such data include sales prices, rents, income and expenses, and market derived capitalization and yield/discount rates. ll) Cost is the price paid for goods or services becomes its cost to the buyer. The amount required to create or produce the good or service. Cost is a production-related concept, distinct from exchange. Once the good is completed or the service is rendered, its cost becomes an historic fact. The total cost of a property includes all direct costs of its production. mm) Cost Approach is one of the approaches to value commonly applied in Market Value estimates and many other valuation situations. Cost Approach is also known as 'Replacement Cost' or 'Reproduction Cost' less depreciation, and sometimes the 'Contractors Method'. Under this approach to value, the land is appraised as vacant. To the land value is then added the depreciated cost of the improvements to arrive at an indication of value. It is based on the "Principle of Substitution". It is a comparative approach to the value of property or another asset that considers as a substitute for the purchase of a given property, the possibility of constructing another property that is an equivalent to the original or one that could furnish equal utility with no undue cost resulting from delay. The Value's estimate is based on the replacement cost of the subject property or asset, less total (accrued) depreciation. The cost approach establishes the value of a real property by estimating the cost of acquiring land and building a new property with equal utility or adapting an old property to the same use with no undue cost due to delay. An estimate of entrepreneurial incentive or developer's profit/loss is commonly added to land and construction costs. For older properties, the cost approach develops an estimate of depreciation including items of physical deterioration and functional obsolescence. nn) Crop (Ping) Farms are for agricultural properties used for growing commodities that are typically planted and harvested within a twelve-month cycle. Properties used for annual crop production may grow more than one type of annual crop over the same period and may or may not make use of irrigation to produce the crops. Some commodities are annual crops that may be left in the ground beyond a twelve-month cycle, per contract provisions or in circumstances where market conditions are unfavorable. These crops will last for more than one year after harvest but are considered less than permanent. oo) Depreciated Replacement Cost is an application of the cost approach used in assessing the value of specialized assets where direct market evidence is limited or unavailable. The current cost of replacing an asset with its modern equivalent asset less deductions for physical deterioration and all relevant forms of obsolescence and optimization. pp) Depreciation in the context of asset valuation, refers to the adjustments made to the costs of reproducing or replacing the asset to reflect physical deterioration and functional (technical) and economic (external) obsolescence in order to estimate the value of the asset in a hypothetical exchange in the market when there is no direct sales evidence available. It is the total or drop in value of an asset (usually building or other improvement) from new as a result of physical deterioration and/or obsolescence. qq) Direct Comparison Approach is the process of valuation where one property (to be valued) is compared as directly as possible with properties of a similar nature that have sold at or around the appropriate date. Where properties are almost identical there may not be a need to make any adjustments to the sale prices to allow comparison with the subject property. rr) Discount Rate is a rate of return (expressed as a percentage) used to convert a monetary sum, payable or receivable in the future, into present value. Theoretically, it should reflect the opportunity cost of a capital, i.e. , the rate of return the capital can earn if put to other uses having similar risk. ss) Discounted Cash Flow (DCF) Analysis is a financial modeling technique based on explicit assumptions regarding the prospective cash flow (income and expenses) to a property or business. As an accepted methodology within the income approach to valuation, DCF analysis involves the projection of a series of periodic cash flows either to an operating property, a development property, or a business. To this projected cash flow series, an appropriate market-derived discount rate is applied to establish an indication of the present value of the income stream associated with the property or business. In the case of operating real properties, periodic cash flow is typically estimated as gross income less vacancy and collection losses and less operating expenses. The series of periodic net operating incomes, along with an estimate of the reversion/terminal value/exit value, anticipated at the end of the projection period, is then discounted. In the case of development properties, estimates of capital outlays, development costs, and anticipated sales income are estimated to arrive at a series of net cash flows that are then discounted over the projected development and marketing periods. In the case of business, estimates of periodic cash flows and the value of the business at the end of the projection period are discounted. The most widely used applications of DCF analysis are the Present Value (PV), or Net Present Value (NPV), and the internal rate of return (IRR) of cash flows. tt) Easement is a non-possessory (incorporeal) interest in landed property conveying use, but not ownership, of a portion of the property. Effectively a right of use by one property over (usually) an adjoining property, or perhaps a right by a statutory authority over land for access or purpose of public works. uu) External Obsolescence is a loss in value due to factors outside the subject property. External obsolescence is also called economic, environmental or locational obsolescence. SECTION 75. Appraisal and Assessment of Real Property . All real property, whether taxable or exempt, shall be appraised of the current and fair market value prevailing in the locality where the property is situated. SECTION 76. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial or municipal assessor, a sworn statement declaring the true value of their property, whether previously declared or underclared, 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 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 assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the Calendar Year 1992. SECTION 77. Duty of Persons Acquiring Real Property or Making Improvement Thereon . It shall also be the duty of any person, or his authorized representative acquiring at any time real property in any municipality or making any improvement on real property, to prepare or cause to be prepared, and file with the provincial, 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. SDHTEC SECTION 78. Declaration of Real Property by the Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 74 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the provincial or municipal assessor shall himself declare the property in the name of the defaulting owners, if known, or against an unknown owner as the case may be, and shall assess the property for taxation in accordance with the provision of this section. No oath shall be required of a declaration thus made by the provincial or municipal assessor. SECTION 79. Listing of Real Property in the Assessment Rolls . a.) There shall be prepared and maintained by the provincial or municipal assessor an assessment roll wherein there shall be listed all real property, whether taxable or exempt located within the territorial jurisdiction of the Province of Lanao del Norte. 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; an 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 devisees or co-owner shall be liable severally and proportionately for all obligations imposed by this Ordinance and the payment of the real property 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 possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 80. 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 Code shall file with the provincial or municipal assessor within thirty (30) days from the date of 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, certification 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 shall be dropped from the assessment roll. SECTION 81. Real Property Identification System . All declaration of real property made under the provision of this Code shall be kept and filed under a uniform classification system to be established by the provincial or municipal assessor. SECTION 82. Notification of Transfer of Real Property Ownership . Any person who shall transfer real property ownership to another shall notify the provincial or municipal assessor concerned 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. SECTION 83. Duty of Registrar of Deeds to Apprise Assessor of Real Property Listed in the 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 Registrar of Deeds shall prepare and submit to the provincial or municipal assessor, within six (6) months from the date of effectivity of this Code, and every year thereafter, an abstract of this registry, which shall include brief but sufficient description of the real property entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies corresponding deeds and sale, donation, or partition or other forms of alienation. b) It shall also be the duty of Registrar 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 of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. SECTION 84. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor . 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 assessor of the province or municipality where the property is situated. SECTION 85. Duty of Geodetic to Furnish Copy of Plan to Assessor . It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the assessor of the province or municipality where the land is located with a white or blue print copy of each all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt 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 86. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made pursuant to the provisions of this Code, there shall be prepared a schedule of fair market value by the provincial and the municipal assessors of the municipalities for the different classes of real property situated in their respective local government units for enactment by an ordinance by the Sangguniang Panlalawigan of Lanao del Norte. The schedule of fair market values shall be published in a newspaper of general circulation in the province or municipality concerned, or in the absence thereof, shall be posted in the provincial capitol, or municipal hall and in two other conspicuous places therein. SECTION 87. Authority of Assessor to Take Evidence . For the purposes of obtaining information on which to base the market value of any real property, the assessor of the province, or municipality or his deputy may summon the owner of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take position concerning the property, its ownership, amount, nature and value. SECTION 88. Amendment of Schedule of Fair Market Values . The provincial or municipal assessor may recommend amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan of Lanao del Norte shall, by an ordinance act upon the recommendation within ninety (90) days from receipt thereof. SECTION 89. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special. SECTION 90. 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 service in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 91. 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 92. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value is hereby fixed as follows: On Lands Class Assessment Levels Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% a) On Building and Other Structures: 1. Residential Fair Market Value Over Not Over Assessment Levels 175,000.00 0% 175,000.00 300,000.00 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 300,000.00 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 300,000.00 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 Fair Market Value Over Not Over Assessment Levels 300,000.00 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) n On Machineries: Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% d) On Special Classes The assessment levels for all lands, buildings, machineries and other improvement: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government owned and controlled corporations 10% engaged in the supply and distribution of water and/or generation and transmission of electric power. SECTION 93. Pending enactment of the foregoing schedule of fair market values and the effectivity of the revised new assessment levels, the prevailing schedules of market values and levels currently used by the provincial and municipal assessors shall continue to be applied. SECTION 94. General Revision of Assessments and Property Classifications . The provincial or municipal assessor shall undertake a general revision of real property assessment every three (3) years after the effectivity of this code. SECTION 95. Valuation of Real Property . In cases 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; AScHCD c) A request is made by the person in whose name the property is declared, the provincial or municipal assessor or his duly authorized deputy shall in accordance with the provisions of this Code, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon; Provided, however , that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 96. Date of Effectivity of Assessment or Reassessment . All assessments or reassessments 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 and sudden inflation or deflation of real property values, or to the gross illegality of the assessment whom made or to any other abnormal cause, shall be made within ninety (90) days or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 97. 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 assessments; Provided, however , that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date of 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 98. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the provincial or municipal assessor shall within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. SECTION 99. Appraisal and Assessment of Machinery . a) The fair market value of 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, bank 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 as fixed by the Central Bank. SECTION 100. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or 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 not less than twenty percent (20%) of such original, replacement, or reproduction cost so long as the machinery is useful and in operation. SECTION 101. General Assessment Revision; Expenses Incident Thereto . The Sangguniang Panlalawigan of Lanao del Norte and municipalities of the province shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. All expenses incident to a general revision of real property assessments, shall, by ordinance of the Sangguniang Panlalawigan, be apportioned between the province and the municipality on the basis of the taxable area of the municipality concerned. SECTION 102. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agro-based products, or calamity in the province or municipality, the Sanggunian concerned, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Risk Reduction and Management Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the province or municipality affected by the calamity. SECTION 103. Duty of the Registrar of Deeds and Notaries Public to Assist the Provincial or Municipal Assessor . It shall be the duty of the Register of Deeds and notaries public to furnish the provincial or municipal assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by or acknowledged before them. SECTION 104. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the provincial or 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 105. Fees in Court Actions . All court actions, criminal or civil instituted at the instance of the provincial or municipal treasurer or assessor under the provision of this ordinance shall be exempt from the payment of court and sheriff's fees. SECTION 106. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . All real property assessment notices or owner's copies of tax declarations sent through the mails by the assessor shall be exempt from payment of postal charges or fees. ARTICLE VI Imposition of Real Property Tax SECTION 107. Imposition of Real Property Tax . There is hereby levied an annual ad valorem tax of 1% (percent) of the assessed value of all real property such as lands, building, machinery, and other improvements located in the Province of Lanao del Norte, except as hereinafter exempted. SECTION 108. Exemption from Real Property Tax . The following are exempted from the payment of the real property 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, parsonages 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 machineries 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 under R.A. No. 6938; and e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. SECTION 109. Additional Levy on Real Property for the Special Education Fund (SEF) . There shall be levied an annual tax of one percent (1%) on the assessed value of the real property which shall be addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 110. Additional Ad Valorem Tax on Idle Lands . There is hereby levied an annual tax on idle lands at a rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 111. Coverage of Idle Lands . For purposes of real property taxation, idle lands shall include the following: a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remained 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 considered idle lands. AcICHD b) Lands, other than agricultural, located in a municipality, more than one thousand (1,000) square meters in area one half (1/2) of which remain unutilized or unimproved by the owner of the property or persons 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 has 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 has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for additional tax: Provided, however , That individual lots of such subdivisions, the ownership of which has not transferred to the buyers shall be considered as part of the subdivision, and shall be subject to additional tax payable by subdivision owner or operator. SECTION 112. Idle Lands Exempted from Tax . The provincial government may however, exempt idle lands from the additional levy by reason of force majeure , civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. SECTION 113. Listing of Idle Lands by the Assessor . The provincial and/or municipal assessor shall make and keep an updated record of all idle lands located within the area of jurisdiction. For purposes of collection, the provincial or municipal assessors shall furnish a copy thereof to the provincial treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 114. Special Levy by Local Government Units . A province or municipality may impose a special levy on the lands comprising within its territorial jurisdiction specially benefited by public works projects or improvements funded by the local government unit concerned : Provided, however , that the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvement, including costs of acquiring land and such other real property in connection therewith: Provided, further , that the special levy not apply to lands exempt from the basic real property tax and the remainder of the land portions of which have been donated to the local government unit concerned for the construction of such projects or improvements. SECTION 115. Ordinances Imposing a Special Levy . A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the mates and bounds by monuments and lines and number of annual installments for the payments of the special levy which in no case, shall be less than five (5) not more than ten (10) years. The Sangguniang concerned shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. SECTION 116. Publication of Proposed Ordinance Imposing a Special Levy . Before the enactment of an ordinance imposing a levy, the Sangguniang Panlalawigan of Lanao del Norte shall conduct a public hearing thereon, notifying in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 117. Fixing the Amount of Special Levy . The Special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown on the books of the assessor concerned, or its current assessed value as fixed by said assessor if the property does not appear on record in his books. Upon effectivity of the ordinance imposing special levy, the assessor concerned shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprising within the area specially benefited and shall send to each owner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 118. Taxpayer's Remedies Against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest may, upon receipt of the notice of assessment of the special levy, avail of the remedies provided for in Chapter 3, Title Two, Book Two of R.A. No. 7160. SECTION 119. Accrual of Special Levy . The special levy shall accrue the first day of the quarter next following the effectivity of the Ordinance imposing such levy. ARTICLE VII Collection of Real Property of Taxes SECTION 120. Date of Accrual of 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, mortgages, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of delinquent tax. SECTION 121. Collection of Tax . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Code or any applicable laws, shall be the responsibility of the municipal treasurer concerned. The Municipal Treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay ; Provided , that barangay treasurer is properly bonded for the purpose; Provided, further , that the premium on the bond shall be paid by the municipal government concerned. SECTION 122. Assessor to Furnish Local Treasurer with Assessment Roll . The provincial or municipal assessor shall prepare and submit to the Treasurer of the Local Government Unit, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties. SECTION 123. Notice of Time for Collection of Tax . The Municipal 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 concerned in the case of any other tax levied under this Title, 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 124. Discount for Up-to-Date Payment of Real Property Tax . If the taxpayer choses for an up-to-date payment of his/her Real Property Tax, he will be granted a ten percent (10%) discount. Real Property Tax payment is up-to-date when the taxpayer pay in four (4) installments: the first installment will be payable on or before Thirty-first (31st) of March ; the second installment on or before the Thirtieth (30th) day of June ; the third installment on or before the thirtieth (30th) of September , and the last installment on or before the thirtieth-first (31th) of December , except the special levy the payment of which shall be governed by a separate Ordinance. Payments of real property taxes shall first be applied to prior year's delinquencies, interest and penalties, if any, and only after said delinquencies are settled. SECTION 125. Payment or Real Property Taxes in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments: the first installment, on or before the thirty-first (31st) day of March; the second installment, on or before the thirtieth (30th) of June; the third installment, on or before the thirty of September and the last installment on or before thirty-first (31st) of December. SECTION 126. Tax Discount for Advance Payment . When a taxpayer, after paying all his/her taxes for the current year, will choose to pay his/her real property taxes for ensuing or incoming year, it is considered as an advanced payment; therefore, he may be granted for a twenty percent (20%) discount, in accordance with Section 251 of RA 7160 and the Sangguniang Panlalawigan shall be provided an Ordinance. SECTION 127. 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 word "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the provincial treasurer or municipal treasurer, who shall decide the protest within sixty (60) days from receipt; b) The tax or a portion thereof paid under protest shall be held in trust by the treasurer concerned; c) In the event that the protest is finally decided in favor of the taxpayer, the amount or 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 sixty (60) days period prescribed in subparagraph (a) the taxpayer may avail of the remedies as provided in this ordinance. SECTION 128. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other levied under this code 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 or municipal 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 if it is denied, the taxpayer may avail of the remedies provided in this Code. SECTION 129. Notice of Delinquency in the Payment of the Real Property Tax. a) When the real property tax or other tax imposed under the Ordinance becomes delinquent, the provincial or municipal treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the provincial capitol, or municipal hall and in publicly accessible and conspicuous place in each barangay of the local government unit concerned. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper general circulation in the province or municipality. b) Such notice shall specify the date upon the tax became delinquent and shall state the personal property may be distrained to effect payment. It shall likewise state that at any time before distraint of personal property, payments of the tax with surcharges, interest and penalties may be made in accordance with the next following Section, and unless that tax, surcharge 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 pursuant to the provisions of this Code, the delinquent real property will be sold at public auction, and the title to the property will be vested on 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. TAIaHE SECTION 130. Interest on Unpaid Real Property Tax . In case of failure to pay the basic real property tax or any other tax levied under this article upon the expiration of the periods as provided in Section 125, or when due, as the case may be, 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 or portion thereof exceed thirty-six (36) months. SECTION 131. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this title, the provincial government of Lanao del Norte may avail of the remedies by administrative action through levy on real property or by judicial action. SECTION 132. Local Government's Lien . The basic real property tax and any other tax levied under this Code constitute 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 133. 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 Code, 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 or municipal treasurer of a municipality as the case may be, 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 tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province or a municipality. 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 assessor and the Registrar of Deeds of the province, municipality where the property is located, 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 sanggunian within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 134. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer or his deputy who fails to issue or execute the warrant or 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 135. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the local 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 or municipal building, and in a publicly accessible conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the province or municipality where the property is located. 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 the owner of the real property or person having legal interest therein; and a description of the property to be sold. At anytime, 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 provincial or 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 local treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan of Lanao del Norte and which shall form part of his records. The local 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 the 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 local treasurer, may by ordinance duly approved, advance an amount sufficient to defray the costs of collection through the remedies provided for in this Code, including the expenses of advertisement and sale. SECTION 136. 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 local 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 not more than two percent (2%) per month on the purchase price from the date of sale to 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 local 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 local 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 his plus interest of not more than 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 137. Purchase of Property by the Local Government Units without 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 local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned 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 Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned 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 local treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 138. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sanggunian Panlalawigan of Lanao del Norte may, by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the proceeding Section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. SECTION 139. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 140. Collection of Real Property Tax Through the Courts . The Provincial Government of Lanao del Norte may enforce the collection of the basic real property tax or any other tax levied under this Code by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in this Code. SECTION 141. 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 Code 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 auction. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it 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 on the person having legal interest therein have been impaired. SECTION 142. Payment of Delinquent Taxes on Property Subject to 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 or municipal 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 143. Treasurer to Certified List of Delinquencies Remaining Uncollected . The Provincial or municipal 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) year in his jurisdiction, and a statement of the reason or reason for such non-collection or non-payment and shall submit the same to the sanggunian concerned on or before the thirty first (31st) day 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 therein. SECTION 144. Periods within Which to Collect Real Property Taxes . The basic real property taxes and any other tax levied under this Code shall be collected within five (5) years from the date they become due. No action for their 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. cDHAES The period of prescription within which to collect shall be suspended for the time during which: 1. The local treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interest, therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and 3. The owner of the property or the person having legal interest therein is out of the country or, otherwise, cannot be located. SECTION 145. Distribution of Proceeds . 1. The proceeds of the basic real property tax including interest thereon, and proceeds from use, lease or disposition, sale or redemption of property acquired at a public auction, collected by the local treasurer shall be distributed as follows: a) Provincial Share Thirty five percent (35%) shall accrue to the General Fund of the Province. b) Municipal Share Forty percent (40%) shall accrue to the General Fund of the Municipality where the property is located. c) Barangay Share Twenty five percent (25%) shall accrue to the barangay where the property is located. 2. The proceeds of the Special Levy on lands benefited by public works, projects and other improvement shall accrue to the general fund of the local government which finance such public works projects and other improvements. 3. The proceeds of the additional one percent (1%) tax on real property accruing to the SEF shall be divided equally between the provincial and municipal school boards. SECTION 146. Proceeds of the Tax on Idle Lands . The proceeds of additional real property tax on idle lands shall accrue to the general fund of the province. ARTICLE VIII Governor's Permit and Service Fee SECTION 147. Imposition of Fees . There shall be collected an annual fee at the rates provided hereunder for issuance of a Governor's permit to every person that shall conduct business, or activity with the Province of Lanao del Norte. The permit pay payable/herein is separate and distinct for each establishment or place where the business or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business or activity for which the permit fee, as indicated hereunder, has been paid. a. On those in the business of printing and publication: (1) Publisher (/annum) P100.00 (2) Printer (/annum) P100.00 (3) Both printer and P150.00 Publisher (/annum) (4) On Business with P100.00 Franchise (/annum) b. On operator of Delivery Trucks/panels or Vans 1. Governor's permit P200.00 regardless of the number of trucks and vans/annum) 2. Issuance of P500.00 duplicate stickers of tracks and vans in case of loss c. Registration of admission P100.00 tickets of cinemas and galleries SECTION 148. Time of Payment . The fee imposed herein shall accrue on the first day of January of each year, as regards subjects then liable therefore, the fee shall be paid within the first twenty (20) days of January or during the first twenty (20) days each quarter, as the case may be, to the provincial treasurer or to any of his/her deputies, the application for a governor's permit and before any business or activity can be lawfully begun. When the tax has been paid for a period longer than the current quarter and the business or activity abandoned within the year for which the permit fee has been paid for, no refund of the fee corresponding to the unexpended quarter shall be made. SECTION 149. Surcharge for the Late Payment . Failure to pay the permit fee or renew the permit within the prescribed period shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. SECTION 150. Administrative Provisions . a.) Application for permits. A written application for a permit to operate a business or engage in any activity shall be made in four copies and filed with the office of the governor. The application form shall set forth the name and residence of the applicant, the description of the business activity, occupation or calling. The place where it shall be conducted, and such other pertinent information or data may be required by law, rules and regulations. The permit shall be granted only if (1) the application therefore has no unsettled tax obligation, whatsoever, to the provincial government; (2) zoning regulations and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the application is not disqualified under any provisions of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing previous permit granted. False statements. Any false statements 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 for in this article. b.) Issuance of permit contents. Upon approval of the applicant for a governor's permit, 2 copies of the application, duly signed by the governor shall be returned to the applicant. One copy shall be presented to the Provincial Treasurer as basis for the collection of the governor's permit fee and the corresponding tax." Governors permit shall be issued by the provincial governor upon presentation of the official receipt in payment of the permit fee and the name and residence of applicant, e.g. , whether it is a sole proprietorship, corporation or partnership, etc.; of the business, date of issue and expiration thereto; and other information as may be deemed necessary. The provincial governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of twenty (P20.00) pesos. c.) Duration and renewal of permit. The governor's permit shall be granted for a period of not more than one year and shall expire on the thirty first day of December following the date of issuance thereof, unless revoked or surrendered earlier. The permit issued may be renewed within the first twenty (20) days of January. It shall have continuing validity only upon renewal thereof and payment of the corresponding fee. d.) Posting of permit. Every permitee shall keep his permit at all times in his place of business or office, or in the absence of any fixed place of business or office shall keep his permit in his possession. The permit shall be immediately produced upon demand by the Provincial Treasurer, Deputy Provincial and Municipal Treasurer or their duly authorized representative. e.) Revocation of permit. When a person doing business or engaging in activity under the provision of this code violates any provision of this chapter, refuses to pay of indebtedness or liability to the province, abuses his privilege to do business to the injury of public morale peace, or when a place where such business is established, is being conducted in a disorderly unlawful manner, is nuisance, or is allowed to be used as a result for disorderly characters, criminals or women of ill-repute, the provincial governor may, after investigation or upon the recommendation of the provincial treasurer, revoke the governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect to such 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 ordinance governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercises thereof restored by the provincial governor. f.) Expiration of permit upon revocation or surrender. Every permit shall be ceased to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, fees, or charges due thereon. SECTION 151. 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: 1. A certification of approval to engage in the said business from the office of the Department of Trade & Industry. 2. A certificate from the authorized representative of the Department of Labor that all safety regulations in connection with the installation of the printing machines have been complied with. b) On business with franchise. Grantee shall submit certified copy of the grant of the franchise from the proper authorized representative of the Department of Labor that safety requirements thereto have been complied with. ASEcHI c) On delivery trucks/panels or vans. Manufacturers or producers having more than one truck/panel or van delivering or distributing their products within the provincial limits shall post the stickers provided for by the Provincial Treasurer on the front windshields of the vehicles. SECTION 152. Provincial Health Office Water Analysis Laboratory . Creation and Establishment . There is hereby created and established a Provincial Water Analysis Laboratory which shall prescribe the standards and procedures for drinking water and the bacteriological and chemical examinations which shall conform to the criteria set by National Drinking Standards. SECTION 153. Functions . The Provincial Office Water Analysis Laboratory shall exercise and perform the following powers and functions, viz. : 1. To monitor, analyze and examine the sources, supply and quality of water produced and distributed to the public by government and private entities, establishment and institutions and all drinking water providers in the province; 2. To conduct initial physical, chemical and bacteriological examinations of water from newly constructed water system or sources before operating and opening for public use; 3. To conduct periodic bacteriological examination from existing water sources as open as possible but the interval shall not be longer than six months; 4. To conduct systematic chemical examination of water sources every 12 months; and 5. To monitor regularly the quality of water sources based on the following: (a) Bacteriology Quality at least once a month (b) Physical quality at least once every six (6) months (c) Chemical quality at least once every six (6) months (d) Biological quality at least once a year (e) Monitoring of radioactive contaminants shall be done only if there is significant of radiation from the surrounding environment. 6. To submit samples of water analysis to Water Analysis Laboratory accredited by the department. SECTION 154. Fees and Charges . There is hereby imposed and collected fees and charges for the following water examinations to wit: (a) Colilert 18 Php350.00 (b) Multiple Tube Fermentation Technique Php150.00 (c) Chemical and Physical Analysis Php1,000.00 ARTICLE IX Secretary's Fees and Other Charges SECTION 155. Imposition of Fees. The following fees shall be collected from every person requesting certification or copies of official records and documents in the offices of the Provincial Government of Lanao del Norte. A. Records and/or Documents: 1. For every page typewritten or computerized (excluding certification and notation) P50.00 2. For each certificate of correctness (with seal of office) written on the copy of attached thereto 150.00 3. Photocopy or any copy Produced by copying Machine, per page 2.00 4. Issuance of duplicate Stickers in case of lost 20.00 5. Certified True Copy of any Assessment Document per page 150.00 6. Transfer Fee (Transfer of Ownership of Real Property) per Tax Declaration 200.00 7. Land History Statement of Real Property 300.00 8. Annotation Fee (Mortgage, Notice of Levy, Adverse Claim and other Liens & Encumbrances) per Tax Declaration 250.00 9. Research Fee (not Including the certificate and notation) 150.00 10. All other certification issued 100.00 B. On Real Property Assessment and Certifications Fees 1. For each certificate of correctness (with seal of office) written on the copy of "attached thereto" 150.00 2. Photocopy or any copy produced by copying machine, per photocopy 2.00 3. Certified true copy of any Assessment Document, per page 150.00 4. Transfer Fee ( Transfer of Ownership of Real Property ) per Tax Declaration 200.00 5. Land History Statement of Real Property 300.00 6. Annotation Fee (Mortgage, Notice of Levy, Adverse Claim & other Liens & Encumbrances) per Tax Declaration 250.00 7. Cancellation fee (mortgage other liens and encumbrances) 150.00 8. Research Fee (excluding certification and notation) 150.00 All other certification issued 150.00 ARTICLE X Sangguniang Panlalawigan Legal Fees SECTION 156. Imposition of Fees . There shall be collected a legal fee at the rates provided hereunder: A. Legal/Docket Fee for Administrative Cases filed before the Sangguniang Panlalawigan . Upon the filing of the complaint or other application which initiates an action or proceeding and/or administrative appeal in the case of the decision of the Sangguniang Bayan, an amount of one thousand five hundred pesos (Php1,500.00) shall be paid in full by the complainant or appellant thru the Secretary to the Sangguniang Panlalawigan , shall give certified transcript of notes taken during the conduct of quasi-judicial proceedings and/or administrative cases by them to every person requesting the same upon payment to the Provincial Treasurer of Ten (10) Pesos for each page of not less than 250 words. SECTION 157. Exemption . The fee imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business except for those copies required by the court at the request of the litigant, in which case charges shall be in accordance with the above schedule. SECTION 158. Time of Payment. The fees shall be paid to the provincial treasurer, at the time of the filing, or other application which initiates an action or proceedings and/or an appeal, or upon the request, written or otherwise for the issuance of a copy of any record or document is made. ARTICLE XI Provincial Fees and Charges SECTION 159. Equipment Rental . There shall be collected from the lease of all heavy or road buildings and farm equipment of the Provincial Government of Lanao del Norte a uniformed rate of rental for government and private users as prescribed hereunder: Equipment Model Capacity Rate per Rate per Hour Day 1 Bulldozer Komatsu D83E-1 205 Hp 2,634.00 21,072.00 2 Payloader Furukawa FL330 3.3 cu.m. 1,259.00 10,072.00 3 Payloader Komatsu SD105 2.12 cu.m. 973.00 7,784.00 4 Payloader, Liugong 856 1,259.00 10,072.00 5 Payloader I.H. 515 1.62 cu.m. 707.00 5,656.00 6 Road Grader Mitsubishi MG330 135Hp 784.00 6,272.00 7 Road Grader, Mitsubishi (New) MG330 135Hp 1,034.88 8,279.00 8 Road Stabilizer, Sakai PM550 8,369.00 66,952.00 9 Road Roller Sakai KD500 MB 795.00 6,360.00 10 Road Roller, Vibratory SV500D 10.2 ton 1,480.00 11,840.00 11 Road Roller, Sakai, Pneumatic TS600 709.00 5,672.00 12 Backhoe Hitachi EX100 .45 cu.m. 1,676.00 13,408.00 13 Backhoe Hitachi EX 300 1.38 cu.m. 2,570.00 20,560.00 14 Backhoe, Kobelco SK330 1.4 cu.m. 2,383.00 19,064.00 15 Backhoe, Kobelco (New) SK260 3,145.56 25,164.48 16 Backhoe Loader, New Holland (New) 1.24 cu.m. 1,750.88 14,007.04 17 Prime Mover w/ Trailer I.H. 1,501.39 12,011.12 18 Transit Concrete Mixer CXZ81k 6.0 cu.m. 1,180.00 9,440.00 19 Dump Truck, Mitsubishi, Off-Road AD250 15.3 cu.m. 2,827.00 22,616.00 20 Dump Truck, Astra, Off-Road (New) 3,731.63 29,853.00 21 Dump Truck Nissan (6w) CPB12 594.00 4,752.00 22 Dump Truck Isuzu (6w) FVR 5.0 cu.m. 775.00 6,200.00 23 Dump Truck Nissan (10w) CWA53/CWA520 10.0 cu.m. 964.00 7,712.00 24 Dump Truck, Isuzu (10w) CXZ81k 10.0 cu.m. 1,082.00 8,656.00 25 Dump Truck, Isuzu 10w (New) CXY 10.0 cu.m. 1,428.28 11,426.00 26 Asphalt Paver/Finisher, Mit. MF-44WB 2.5-4.4 PW 1,309.00 10,472.00 27 Asphalt Distributor, Isuzu DRGM-40 4000 It 636.00 5,088.00 28 Primary Rock Plant 70 CMPH 2,834.30 22,674.40 29 Secondary Rock Crusher Plant 35 CMPH 1,498.13 11,985.04 30 Asphalt Plant TAP-800LW 40-60 TPH 1,082.39 8,659.12 31 Drilling Machine 2,886.00 23,088.00 Miscellaneous Equipment 32 Air Compressor (portable) PDS175 175 cfm 334 2,672.00 33 Power Generator Set 150-220 kva 321.91 2,575.24 34 Concrete Mixer (1-Bagger) 137.00 1,096.00 35 Chain Saw CS, 36" 313.60 36 Concrete Vibrator 340.40 37 Water Pump 21/2 to 3 362.32 38 Welding Machine 500 Amp 312.00 300 Amp 187.00 39 Plate Compactor 5 Hp 984.00 Special Support Equipment 40 Mitsubishi L300 Van 219.45 1,775.60 41 Mitsubishi Adventure 238.56 1,908.48 42 Mitsubishi Stada 254.30 2,034.40 43 Hyundai Starex GRX(CRDI) 414.15 3,313.20 44 Hyundai Starex 374.79 2,998.32 45 Isuzu Fuego 157.94 1,263.52 46 Isuzu Cross Wind 181.70 1,453.60 47 Toyota Hilux, 4x4 pick up 278.98 1,574.24 48 Toyota Revo 196.78 1,574.24 For the latest Association of Carriers and Equipment Lessors (ACEL) Rates if the equipment will correspond to any/or all of the above-mentioned equipment, whichever is higher. The rental contract shall commence when the equipment and accessories leave the Lessor's yard and shall terminate only upon return of the equipment and accessories to the Lessor's yard. The Lessor's yard shall mean the Equipment Pool of the Provincial Engineer's Office at Bulod, Tubod, Lanao del Norte. ITAaHc The LESSOR reserves the right to revise, modify or increase the above rate of rental for increase of maintenance cost, taxes, inflation and for the other economic factors upon a seventy-eight (78) hour notice to reserve to the LESSEE. Bases of Computing Daily Rental : The daily use by the LESSEE of the equipment leased shall be for eight (8) hours only and during the period of the leased contract when the LESSEE had possession and control of the equipment, the same shall be considered to have been used by the LESSEE everyday, and should the lessee intend to use the equipment for more than eight (8) hours for any given day the same should be communicated to the Lessor or his authorized representative not later than twenty-four (24) hours of the intended overtime, in which case the excess in hours or minutes of use shall be computed proportionately to the rate of daily rent. Manner of Payment : The amount of rent corresponding to the number of days or period covered by the lease, together with the salary/wage, life insurance and retirement premiums of equipment operators and expenses of moving equipment to the Lessee's premises or project site shall be deposited by the LESSEE with the Provincial Treasurer's Office in cash or Certified Cashier/Managers Check at any time before the release of the equipment to the LESSEE. Rights/Responsibilities of the Lessee : 1. The LESSEE shall withdraw or take delivery of the equipment within five (5) days from his receipt of the approved contract of lease and other required documents necessary for the release of the equipment at the LESSOR'S depot or at the place designated under paragraph one (1) hereof. The LESSEE bears the incidental and related expenses therefrom. 2. The LESSEE shall shoulder all the operating cost of the equipment which includes; fuel, oil, lubricants, cost of labor and parts for repair of equipment for damage(s) due to acts attributed to the LESSEE or to his/her officials/employees/laborers. 3. To receive the equipment from the LESSOR in good running or operating condition and with equipment operator(s) employed or provided only by the LESSOR. 4. To allow the LESSOR, or its duly authorized representative to inspect the equipment in the LESSEE's premises/compound/project site, on matters related to its proper use, maintenance and hour of use. 5. To safeguard the equipment from theft/robbery/sabotage/fire and calamities, which could not be avoided, and any damage to or loss of equipment or any parts thereof attributed to the LESSEE's negligence shall be Bourne by the LESSEE. 6. To inform the LESSOR of any breakdown of equipment leased within twenty-four (24) hours and during such breakdown and repair, no rental will be charged, and repair thereof shall be in the presence and supervision of LESSOR or its authorized representative. 7. Sub-letting of equipment to sub-contractors on the above stated contracts shall not be allowed. 8. After the expiration of the period of lease as agreed upon, the LESSEE shall return immediately the equipment in as good condition as when received to the issuing depot or to any other place designated by the LESSOR. The LESSEE shall pay in advance the rentals for the period of this lease which shall include operator's wages, per diems and allowances at the Cashier's Office of the LESSOR and at the rate herein stipulated based on as eight (8)-hour working period beginning at 8:00 A.M. Work performed in excess of eight (8) hours within the day and those undertaken during Sundays and public holidays shall be considered overtime. Equipment repair-time shall mean or service of equipment for more than one (1) hour within the day, provided it shall not exceed eight (8) hours. 9. That the rental commences from the date, the LESSEE receives the equipment from the LESSOR's depot and terminates on the date the equipment is/are returned to the depot or place where withdrawn. After the expiration of the contract of lease, the LESSEE shall return the equipment to the place/s of withdrawal or to other places designated by the LESSOR and the transportation expenses and other incidental expenses shall be for the account of the LESSEE. 10. The equipment and accessories contracted shall be under the supervision and responsibility of the LESSEE; therefore, LESSEE shall be responsible for the safekeeping and scope of works of the equipment and accessories. 11. That the equipment shall not be operated on unsafe working platforms and shall not be operated or parked, where it will be subject to damage from fragments of rock during blasting operations, fire or flood. 12. That the LESSEE shall answer for all claims including damages and compensation for injuries sustained or caused by his employees in connection with his lease of the equipment. 13. That the LESSEE shall not alter, construct and/or remove any attachment, lettering or trade mark on the different units of equipment under lease without prior authority of the LESSOR. Rights/Responsibilities of the Lessor : 1. The LESSOR shall have the right to terminate the contract, three (3) days upon written notice, if the LESSOR's opinion continued operation will result in accelerated damage to the equipment. 2. That after running the equipment for eight (8) hours or one day whichever comes first, provided if the period of lease is not less than three (3) days and the operation is satisfactory to the LESSEE, the said equipment shall be considered in good operating condition. Any breakdown thereafter for the account of the LESSEE. However, any repair within the period shall be absorbed by the LESSOR except when the breakdown is due to negligence of the LESSEE, the LESSEE shall bear the cost. 3. That the rent is payable in advance for the full rental period for the first three (3) days and 50% in excess thereof and the LESSOR shall have the option to withdraw the equipment upon termination of the contract period for which advance was received. In case of extension of the contract 25% of the balance shall be paid before the extension shall be granted. However, the rental period may or may not be extended at LESSOR's option. 4. That if the equipment is idle due to lack of fuel or lubricants, a minimum of eight (8) hours per day contract shall be charged provided the equipment is in operating condition. 5. That in case of non-usage of the equipment due to: a.) Force majeure , heavy rains for four (4) hours, the LESSEE shall pay the LESSOR the required minimum of four (4) hours daily rental. If standby is at the fault of LESSEE, the LESSEE shall pay eight (8) hours. However in case of unworkable condition, the LESSEE shall pay P500/unit per day or one-hour rental whichever is higher. b.) Immobility for reasons due to LESSEE's fault, rental shall continue during the period of immobilization. c.) In case of repair or breakdown not corrected after the lapse of three (3) days shall pay daily rental everyday unless the extension of the grace period is reasonable or the LESSOR undertakes the repair chargeable at the LESSEE's account when the repair of equipment is badly needed and could not be withdrawn because the equipment is not in running condition. SECTION 160. There shall be collected from the price/cost of aggregates produced at the site of the Rock Crusher Plant as prescribed hereunder: A. Gravel 3/4" Crushed Gravel P650.00 per cubic meter 1 1/2" Crushed Gravel P650.00 per cubic meter 3/8" Crushed Gravel P650.00 per cubic meter B. Washed Sand P650.00 per cubic meter C. Boulders Loading of Aggregates & Boulders P75.00 per cubic meter (Pick up @ Quary Site) Boulders P366.00 per cubic meter (Pick up @ Rock Crusher Plant Balagatasa, Maigo, LDN) Cobble Stones P476.00 per cubic meter (Pick up @ Rock Crusher Plant, Balagatasa, Maigo, LDN) SECTION 161. There shall be collected from sale of the produce of the Asphalt Batching Plant as prescribed hereunder: a. Asphalt Mixed (Includes laying, deliver & rental of equipment) P7,152.72/ton b. Laying of MC-70 Asphalt Primers /SS-1 (Track Coat) P126.15/Sq.m. c. Asphalt Mixed (Pick up Price) P5,993.57/ton The above prices or costs shall include the materials, manpower or labor, equipment rental, fuel and oil, miscellaneous fees and tax. CHTAIc SECTION 162. Fees and/or Charges for Hospital and Medical Services and the Use of Hospital Facilities and Supplies . There is hereby levied and to be collected by the Province of Lanao del Norte for the hospital and medical services and the use of hospital facilities and supplies as prescribed and/or provided hereunder: Fees/Charges for Hospital Medical Services and the Use of Hospital Facilities and Supplies Clinical Laboratory Charges Hematology CBC, automated, with platelet (Complete Blood Count) 280.00 Blood typing including Rh typing (Rhesus typing) 150.00 Cross matching including retyping 300.00 Clotting time/bleeding time 120.00 Prothrombin Time 700.00 Serology/Immunology ASO Titer (Anti-Streptolysin-O) 330.00 Dengue Test 700.00 HBsAg (Hepatitis B Surface Antigen) 250.00 HCV (Hepatitis C Virus) 500.00 HIV (Human Immunodeficiency Virus) 270.00 PSA (Prostate-Specific Antigen) 850.00 RPR/VDRL (Rapid Plasma Reagin/Venereal Disease Research Lab) 250.00 T3 (Total triiodothyromine) 500.00 T4 (Thyroxin) 500.00 Troponin I 900.00 TSH (Thyroid Stimulating Hormone) 500.00 Typhidot/Tubex (For typhoid determination) 900.00 Blood Chemistry Albumin 200.00 Alkaline Phospatase 400.00 Arterial Blood Gas 1,000.00 BUN (Blood Urea Nitrogen) 300.00 Calcium 300.00 Chloride 300.00 Total Cholesterol 140.00 Lipid Profile 1,000.00 (Total Cholesterol, Triglycerides, HDL-High Density Lipoprotein) Creatinine 300.00 FBS/RBS (Fasting Blood Sugar/Random Blood Sugar) 200.00 HbA1C (Haemoglobin A1C) 950.00 Hemoglucotest 140.00 Potassium 300.00 SGOT (Serum Glutamic-Oxaloacetic Transaminase) 300.00 SGPT (Serum Glutamic-Pyruvic Transaminase) 300.00 Sodium 300.00 Total Protein 200.00 Triglycerides 400.00 Uric Acid 250.00 Total Bilirubin 250.00 Direct Bilirubin 250.00 CA 12 (Carcinoma Antigen 125) 800.00 CEA (Carcinoembryonic Antigen) 800.00 AFP (Alpha-fetoprotein) 800.00 Clinical Microscopy Routine urinalysis 100.00 Urine Sugar 75.00 Urine Ketone 75.00 Occult Blood 250.00 Fecalysis/Stool exam 100.00 Pregnancy Test 200.00 Semen Analysis 200.00 Microbiology AFB Stain/Sputum Exam (Acid Fast Bacilli) 100.00 Blood Culture & Sensitivity Test 1,200.00 Exudates Culture & Sensitivity Test 900.00 Gram Stain 100.00 KOH Smear (Potassium Hydroxide Smear) 170.00 Malarial Smear 100.00 Urine Culture & Sensitivity Test 900.00 Blood Bank Blood Screening (HIV/Hepa/B & C/VDRL Hemoglobin/Blood type & RH/Malaria 1,500.00 Others: Drug Test 250.00 Radiology: Head Skull Series (AP/Lateral & Towne's view) 600.00 Mastoid Series (3 views) 600.00 Paranasal sinuses (3 views) 600.00 Maxilla (2 views) 400.00 Mandible (2 views) 400.00 Nasal Bone (2 views) 400.00 Temporo-mandibular Joint (2 views) 400.00 Facial Bone 200.00 Neck Foreign Body Localization (2 views) 400.00 Chest PA View (Posterior Anterior View) 200.00 AP View (Anteroposterior view) 200.00 Lateral view 200.00 Bucky Tech. 200.00 AP + Lateral (Pedia/Adult) 400.00 Lordotic view 200.00 Vertebral Column Cervical (AP/L views) 400.00 Thoracic (AP/L views) 400.00 Lumbar Spines (AP/L views) 400.00 Thoraco-lumbar Spines (AP/L views) 400.00 Lumbo-Sacral (AP/L views) 400.00 Sacrum or Coccyx (AP/L) 400.00 Scoliotic Series 600.00 Abdomen Flat Plate 200.00 Upright 200.00 Lateral Decubitus 200.00 Lateral view 200.00 KUB (Kidney, Ureter, Bladder) 200.00 Digestive Tract Small Intestinal Series (6 views) 200.00/exposure Barium Enema (8 views) 200.00/exposure Hypotonic Doudenography 200.00/exposure Esophagogram 200.00/exposure Colonogram 200.00/exposure Myelogram 200.00/exposure Billary System Oral Cholangiography 200.00/exposure Intravenous Cholangiography 200.00/exposure T. Tube Cholangiography 200.00/exposure Operative Cholangiography 200.00/exposure Percutaneous Transhepatic Cholangiography 200.00/exposure Endoscopic Retrograde Cholangio-Pancreatography (ERCP) 200.00/exposure Urinary System Intravenous Pyelography (IVP) 200.00/exposure Retograde Pyelography (RPG) 200.00/exposure Cystography 200.00/exposure Intravenous Urethrography 200.00/exposure Cysto-urethrography 200.00/exposure Obstetrical Procedure Pelyimetry 400.00 Skeletal System Shoulder Joint 400.00 Thoracic Cage 400.00 Clavicle 200.00 Scapula 400.00 Sternum 400.00 Elbow 400.00 Forearm (radio-ulna) 400.00 Wrist 400.00 Hand (AP/O) (Anteroposterior/Oblique) 400.00 Thigh (Femur) 400.00 Leg (Tibia-Fibula) 400.00 Knee Joint 400.00 Ankle 200.00 Foot (AP/O) 400.00 Calcaneous (Lateral view) 200.00 Humerus 400.00 Pelvis (AP view) 200.00 Extremities AP/L (Anteroposterior/Lateral) 400.00 Wangenstein 400.00 Ultrasound Examination Charges Abdomen Lower 800.00 Abdomen Upper 800.00 Abdomen Whole 1,000.00 Breast 800.00 Carotid 800.00 Cervical 800.00 Gall Bladder 800.00 Guided Aspiration/Biopsy 1,800.00 Hepatobiliary Tree 800.00 Kidneys 800.00 KUB 800.00 KUB-Liver 800.00 KUB-Liver-Gall Bladder 800.00 KUB-Prostate 800.00 KUB-Prostate-GB-Pancreas 1,000.00 Liver 800.00 Liver-GB-Spleen-Pancreas 800.00 Liver-Spleen 800.00 Lungs/Hemithorax 800.00 OB Profile 800.00 Pancreas 800.00 Pelvis 800.00 Prostate 800.00 Scrotum 800.00 Soft Tissue 800.00 Spleen 800.00 Thyroid 800.00 Trans-Cranial 800.00 Trans-Rectal 800.00 Trans-Vaginal 800.00 Urinary Bladder 800.00 Vascular 800.00 2D Echo (Two-Dimensional Echocardiogram) 2,400.00 4D Sonogram (Four-Dimensional Scans) 3,600.00 Others ECG (Electrocardiography) 250.00 Packages Rates for the Most Common Medical Cases Dengue I 8,000.00 Dengue II 16,000.00 Pneumonia I 15,000.00 Pneumonia II 32,000.00 Essential Hypertension 9,000.00 Cerebral Infraction (CVA I) 28,000.00 Cerebro-Vascular Accident (CVA II) 38,000.00 Acute Gastroenteritis 6,000.00 Asthma 9,000.00 Typhoid fever 14,000.00 Newborn Package including NBS (Newborn screening) 1,750.00 Normal Spontaneous Delivery with or without episiotomy 5,000.00 Package Rates for the Most Common Surgical Cases Radiotheraphy 3,000.00 Hemodialysis 4,000.00 Maternal Care Package 8,000.00 Ceasarian Section 19,000.00 Appendectomy 24,000.00 Cholecystectomy 31,000.00 Dilatation and Curettage 11,000.00 Thyroidectomy 31,000.00 Herniorrhaphy 21,000.00 Mastectomy 22,000.00 Hysterectomy 30,000.00 Cataract Surgery 16,000.00 Other cases will be based on Philhealth All-Case Rates Manual Dental Procedures Tooth extraction/tooth 150.00 Additional anesthesia 30.00/anesthesia Oral prophylaxis 250.00 Cavity filling/tooth: Permanent (light cure) 300.00 Permanent (Amalgam) 200.00 Permanent (Compo T.) 100.00 Temporary 50.00 Dental Consultation 50.00 Outpatient Department Procedures Circumcision 600.00 Consultation 50.00 Dressing: Minor 50.00 Medium 100.00 Major 200.00 Removal of suture with dressing: Minor 75.00 Medium 150.00 Major 250.00 Pre-natal 100.00 Insertion of urinary catheter (excluding catheter) 100.00 Internal Pelvic examination 50.00 Intramuscular Injection 30.00 Intravenous Injection 30.00 Intradermal Injection 30.00 Cord dressing 150.00 Newborn Screening (Complete) 1,000.00 NGT insertion (Nasogastric Tube Insertion) 100.00 Removal of foreign body: Nose 300.00 Ears 500.00 Certification Medical Certificate 100.00 Medico-legal certificate 150.00 Birth certificate 100.00 Death certificate 100.00 Professional Fee General Practitioner 300.00/day Specialist 400.00/day Surgeon 40.00/RVU Anesthesiologist 30% of surgeon's fee Other Hospital Charges Use of nebulizer (excluding medicine) 30.00/session Perilite 50.00/session Use of respirator 1,000.00/day Steam Inhalation 30.00/session Bill-light 500.00/day Use of electro-cautery 450.00/use Use of SS Enema (SS-Soap Suds) 200.00/use Use of Incubator 750.00/day Use of Oxygen 3.00/liter Use of Maternal-Fetal Monitor 500.00/use Use of Defibrillator 500.00/use Use of Cardiac Monitor 500.00/day Use of Pulse Oxymeter 300.00/day Operating Room Fee 1. RVU 30 and below (Relative Value Unit) 750.00 2. RVU 31 to 80 1,200.00 3. RVU 81 to 200 2,200.00 Room Rate/Accommodation (per day) Executive Suite Room, aircon with refrigerator/TV 2,000.00 Private room, aircon with TV 1,200.00 Semi-private, 2 beds, aircon with TV 800.00/patient Semi-private without aircon 600.00/patient Ward 300.00 Intensive Care Unit (excluding use of respirator) 4,000.00 Pathologic Nursery Unit 500.00/crib Ambulance Charges For PGLDN Hospitals/Indigent Patients is FREE OF CHARGE For Private Hospitals/Non-Indigent Patients To Ozamiz (Inclusive of To Iligan City barge fare) Hospital Number of km., Amount Number of km., Amount round trip round trip LNPH 56 km. 1,000.00 130 km. 1,850.00 Kapatagan PH 94 km. 1,500.00 162 km. 2,250.00 Kolambugan PH 90 km. 1,500.00 102 km. 1,500.00 SND PH 136 km 2,250.00 212 km. 3,000.00 Kauswagan PH 138 km 2,200.00 42 km. 600.00 Balo-I PH 190 km. 3,000.00 38 km. 500.00 To Cagayan De Oro City To Pagadian City Hospital Number of km., Amount Number of km., Amount round trip round trip LNPH 312 km. 4,500.00 154 km. 2,250.00 Kapatagan PH 342 km. 4,750.00 122 km. 1,750.00 Kolambugan PH 284 km. 4,000.00 196 km. 2,750.00 SND PH 392 km. 5,500.00 84 km. 1,200.00 Kauswagan PH 222 km. 3,000.00 244 km. 3,500.00 Balo-I PH 218 km. 3,000.00 296 km. 4,200.00 Presumption: P40.00 cost of fuel per liter 1 liter of fuel consumed for every 10 kilometers P10.00 maintenance cost added for every kilometer (round trip) SECTION 163. Use of Macapagal Training Center . There is hereby levied and to be collected by the Provincial Government of Lanao del Norte for the use of the Macapagal Training Center as provided hereunder: (a) Congressman Mariano Badelles Hall (Air conditioned) P2,500.00 for whole day use and P1,250.00 for half day use. (b) Conference Rooms A & B P600.00 for whole day use and P300.00 for half day use. SECTION 164. Use of Mindanao Civic Center Sports Facilities . There is hereby levied and to be collected by the Provincial Government of Lanao del Norte for the use of Mindanao Civic Center Sports Facilities on the as provided hereunder: A. MCC Sports Complex MCC Sports Facility Rates Day Time Night Time MCC Gym P15,000.00 w/o sound system, P25,000.00 w/o sound system, 6am to 5pm 6pm to 12mn P25,000.00 with sound system, P35,000.00 with sound 6am to 5pm system, 6pm to 12mn MCC gym side rooms P1,000.00 w/o sound system MCC grandstand/oval P10,000.00 w/o sound system 6am to 5pm Swimming pool (warm up) P3,000.00 P4,000.00 P30.00/head P35.00/head Swimming pool (olympic) P5,000.00 P6,000.00 P50.00/head P60.00/head Cottage P50.00/Kiosk/Day P100.00/Big Tent/Day Stadium function hall P4,000.00 P4,500.00 aircon Stadium function hall non- P3,000.00 P4,000.00 aircon Stadium main P10,000.00 w/o sound bleacher/oval system Football field P500.00/game Baseball/softball field P500.00/game Oval (jogging) P10/head Media center (whole P3,000.00 building) 1 medium room P1,500.00 1 small room P1,000.00 Service center duplex P3,000.00 Stadium basement's room P3,000.00 1 big room with aircon (15 P3,000.00 double decks) 1 medium room w/aircon P2,200.00 (11 double decks) 1 small room w/aircon P1,400.00 (7 double decks) 1 medium rooms w/o P75.00/head aircon (41 double decks) MCC outdoor basketball P300.00 whole day court P50.00/game MCC outdoor volleyball P300.00 whole day court P50.00/game Lawn tennis court P50.00/game P120.00/game Lawn tennis court P1,000.00 P2,000.00 (package of 4 courts) SECTION 165. Use of MCC Hotel. The following rates and charges shall apply on the use of MCC Hotel and its Facilities and Services: EATCcI Standard Room P1,200.00 with breakfast for two (2) De Luxe Room P5,000.00 with breakfast for two (2) Room Food Service Charge P50.00 per service 1 extra bed for 1 extra P500.00 w/breakfast for one (1) guest above 7 years old Early check in before 12AM P500.00 per room/per day Late check-out after P500.00 per room/per hour 1:00pm Function Hall P3,000.00 (half-day whole function hall) P6,000.00 (whole day whole function hall) P3,000.00 (whole day but half of function hall only) P1,500.00 (half day but half of function hall only) P5,000.00 (6:00 PM-12:00 MN) Additional P750.00 per extra hours of use. P2,500.00 half portion (Night time 6pm-12:00 MN) Additional P375.00 per extra hours of use. Suite Room P8,000.00 w/breakfast for (2) two Gazebo P7,500.00 per day per occupancy (8am-5pm) P7,500.00 per day per occupancy (6pm-12mn) PICTORIALS a) Pre-nuptial P1,500.00 per day b) Debut P1,500.00 per day c) Big events P1,500.00 per day Use extra Linens: Pool Towel P50.00 Pillow P50.00 Bath Towel P50.00 Blanket P50.00 Lost Linens: Pool Towel P1,100.00 Lost Bath Towel P600.00 Corkage's: Corkage @ Function Hall and 500.00 per day for government seminars and events Gazebo P2,500.00 per day for wedding, birthdays, reunion and other special occasions and events of private individuals, NGO, POs, Corporate Companies and other Organizations. Laundry Services (Washing) Blouse/Polo P35.00 T-Shirt P25.00 Pants P50.00 Underwear/short P20.00 Casual/whole dress P100.00 Laundry Services (Ironing) Blouse/Polo P35.00 T-Shirt P25.00 Pants P50.00 Under wears/shorts P20.00 Casual/whole dress P100.00 Other pays may be charged for the cost of damaged, lost or stolen property of the Hotel. SECTION 166. Provincial Grains Processing Center Fees and Charges . The following fees and charges shall apply for availing. Services Charges Solar Dryer Rental P3.00 per bag if milled inside PGPC 5.00 per bag if milled/brought outside Mechanical Dryer Rental 4,000.00 per load Rice Milling Fee, Ordinary sack 100.00 per 50 kg sack Rice Milling Fee, laminated sack 105.00 per 50 kg sack Rice Milling Fee, Ordinary sack 50.00 per 25 kg sack Rice Milling Fee, laminated sack 55.00 per 25 kg sack Milling with mist polisher with head Additional of PhP5.00 per bag of 50 kg rice separator if less than 30 bags Additional of PhP2.50 per bag of 25 kg input Trucking Services: Forward (6 wheelers) 100.00 per kilometer of maximum loading capacity of 10MT or 220 bags, inclusive of fuel and oil. 4,000.00/day exclusive of fuel and oil. Mini Dump Truck 50.00 per kilometer of maximum loading capacity of 3MT or 60 bags, inclusive of fuel and oil. 2,000.00/day exclusive of fuel and oil. SECTION 167. Department of Agriculture Fees and Charges. The following fees and charges shall apply for availing. Farm Tractor Services Harrowing P2,800.00/ha/pass within 10 Km radius from the Station P3,000.00/ha/pass outside 10 Km radius from the Station Disc Plowing P3,800.00/ha/pass within 10 Km from the Station P4,000.00/ha/pass outside 10 Km radius from the Station Tractor Operator 11% share per hectare Rice Combine Harvester/tresher Php6,500/hectare inclusive of fuel and oil SECTION 168. Other Services and Facilities. 1. Printing of Tarpaulins, Stickers and Panaflex 1.1 For Standard Tarpaulin Sizes (36", 48", 60") PhP30.00 per square foot (retail price) PhP25.00 per square foot (wholesale price) PhP200.00-PhP300.00 (layout fee) Using 4-pass mode on print setting Application on market: banners, streamers, post signs, wall signs. 1.2 For Non-Standard Tarpaulin Sizes (using seaming machine) PhP45.00 per square foot (retail price) Php200.00-Php300.00 (layout fee) Using 4-pass mode on print setting Application on market: banners, streamers, post signs, wall signs. 1.3 Stickers (Adhesive vinyl) PhP100.00 per square foot (retail price) PhP90.00 per square foot (wholesale price) PhP100.00-PhP300.00 (layout fee) Using 4-pass mode on print setting Application on Market: wall graphics, transit ads, vehicle wrap, gondolas, promotional standees, mobile cut-outs. 1.4 Panaflex Standard Sizes: PhP100.00 per square foot (retail price) PhP80.00 per square foot (wholesale price) PhP100.00 (layout price) Using 4-pass mode on printing setting Application on Market: lighted signs on aluminum frame/light box/lamp post. 2. Video Coverage and editing (within LDN) P8,000.00 one (1) day event 3. Video Editing P5,000.00/30mins 4. Video Commercial Production P3,000 (30 seconder-60 seconder commercial) 5. Provincial Band (with instrument, sound system and transportation) within Lanao del Norte P15,000.00 per gig or show SECTION 169. Discount . The Provincial Governor is hereby given the authority to grant discount of not more than 20% of the rates indicated in Sections 163 up to 168 as promotional offer. ARTICLE XII General Administrative and Penal Provisions SECTION 170. Promulgation of Rules and Regulations . Unless otherwise provided in this code, or under existing laws or decrees, the Provincial Treasurer is authorized, subject to the approval of the Sangguniang Panlalawigan, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein imposed. SECTION 171. Collection . The Collection of provincial taxes, fees, charges, surcharges and penalties accruing to the Province of Lanao del Norte shall be the responsibility of the Provincial Treasurer, Municipal and/or his/her deputized and in no case shall be delegated to any other person. SECTION 172. Issuance of Receipts . It shall be the duty of the Provincial Treasurer or his/her deputies to issue the necessary receipts to the person paying the tax, fee, or charges, indicating therein the date, amount, name of person paying the account which it is paid. On Official Receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 173. Record of Taxpayers . It shall be the duty of the Provincial Treasurer to keep records, alphabetically arranged and open to the public for inspection, of the names of all persons paying provincial taxes, fees and charges. As far as practicable, he/she establish and keep current the appropriate tax roll for each kind of tax, fee, charge, provided in this Code. SECTION 174. Accounting and Collection . Unless otherwise provided in this Code and other existing laws and ordinance, all monies 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 province of Lanao del Norte. SECTION 175. Accrual to the general fund of fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for the violation of any provincial ordinance , shall accrue to the general fund of the province. SECTION 176. Penalty . Unless provided in this code, any violation of the provision of this Code shall be punished by imprisonment of not less than one month but not more than six (6) months or a fine of not less than P1,000.00 but not more than P5,000.00 or both, at the discretion of the court. Payment of fine or service of imprisonment as herein provided shall relieve the Offender from payment of delinquent taxes, fees, penalties or surcharge imposed under this Code, If the violation is committed by any juridical entity, the President, General Manager, or any person entrusted with the administration thereof at the time of the commission of the violation, shall be held responsible or liable therefore. ARTICLE XIII Final Provisions SECTION 177. Separability Clause . If, for any reason, any provision, section or part of this Code is declared invalid by a court of Competent jurisdiction, such judgments shall not affect or impair the remaining provisions, sections or parts, which shall continue to be in full force and effect. SECTION 178. Applicability Clause . All matter relating to the imposition in this Code shall be governed by pertinent provisions of existing laws and ordinances. SECTION 179. Repealing Clause . All previous ordinances, rules and regulations, or parts thereof, whose provisions are in conflict with or contrary to the provisions of this Code, are hereby deemed repealed, amended and modified accordingly. SECTION 180. Date of Effectivity . This Code shall take effect upon its approval and after due compliance with publication requirements. CARRIED unanimously by all the members present. I HEREBY CERTIFY to the correctness of the afore-cited resolution. DHITCc (SGD.) MARIA ROWENA D. DAPAR Acting Secretary to the SP ATTESTED TO BE ADOPTED BY THE SP: (SGD.) MARIA CRISTINA N. ATAY Vice Governor Presiding Officer (SGD.) GRECILLE I. MATALINES SP Member (SGD.) BENNY P. BAGUIO SP Member (SGD.) OSOP B. OMAR SP Member (SGD.) CASIMERO C. BAGOL SP Member (SGD.) ABDUL HARRIS U. ALI SP Member (SGD.) BALDOMERO N. ZAMORA SP Member (SGD.) MOHAMMAD MOAMAR JACK S. MARUHON SP Member (SGD.) ASIF JUHAN S. MACARAMBON SP Member (SGD.) TAWANTAWAN M. CAUNTONGAN SP Member (SGD.) MACARUPUNG B. DIBARATUN SP Member (SGD.) RONDA M. MARUHON SP Member APPROVED: (SGD.) MUHAMAD KHALID Q. DIMAPORO Provincial Governor Published in the Official Gazette Vol. 112, No. 14, p. 2073 on April 4, 2016. n Note from the Publisher: Copied verbatim from the official copy. Missing item "b)".