Provincial Revenue Code of Lanao del Norte of 2006

June 1, 2006 LANAO DEL NORTE RESOLUTION NO. 049-06 PRESENT: Hon. Simplicio M. Fernandez, Jr. Majority Leader Hon. Mastura B. Usman Asst. Majority Leader Acting Presiding Officer Hon. Rufa L. Biliran Member Hon. Cezar R. Canoy Member Hon. Romulo C. Rizalda Minority Leader Hon. Tominaman D. Sumalipao Member Hon. Magsaysay P. Arumpac Member Hon. Tawantawan M. Cauntongan Member Hon. Hernani Z. Delos Santos Member Hon. Achmad B. Taha Member Hon. Acmad G. Cotongan Member Hon. Pangilamon A. Langi Member Hon. Nazrollah O. Batalo Member ON OFFICIAL BUSINESS: Hon. Irma U. Ali Vice Governor A RESOLUTION APPROVING PROVINCIAL ORDINANCE NO. 001-2006, OTHERWISE KNOWN AS THE "PROVINCIAL REVENUE CODE OF LANAO DEL NORTE OF 2006" WHEREAS, Section 129 of Republic Act 7160 otherwise known as the Local Government Code of 1991 provides the following: "Sec. 129. Power to Create Sources of Revenue. 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 same code provides the following: "Sec. 132. 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 of the local government unit concerned through an appropriate ordinance." WHEREAS, pursuant to Section 186 of the Local Government Code which provides that the ordinance levying such taxes, fees or charges not be enacted without any prior public hearing conducted for the purpose, the Sangguniang Panlalawigan subjected herein Provincial Revenue Code to public hearings on the following dates and venues: for Cluster I, on August 4, 2005 in the Municipality of Baloi, consisting of the Municipalities of Baloi, Pantar, Tagoloan, Pantao-Ragat and Poona-Piagapo; Cluster 2, on August 11, 2005 in the Municipality of Bacolod, consisting of the Municipalities of Bacolod, Linamon, Matungao, Kauswagan, Maigo and Munai; for Cluster 3, on August 18, 2005 in the Municipality of Baroy, consisting of the Municipalities of Baroy, Tubod, Magsaysay, Kolambugan and Tangkal; for Cluster 4, on August 25, 2005 in the Municipality of Kapatagan, consisting of the Municipalities of Kapatagan Sapad, Sultan Naga Dimaporo and Nunungan, and for Cluster 5, on September 1, 2005 in the Municipality of Lala, consisting of the Municipalities of Lala and Salvador; HEDaTA WHEREAS, the enactment of the Provincial Revenue Code is intended to generate additional resources to fund the flagship program of the Provincial Government for the attainment of the goals to alleviate poverty and uplift the living standard of the people. WHEREFORE, after due deliberation, on motion of Provincial Board Member Honorable Romulo C. Rizalda, Chairman, Committee on Ways and Means, duly seconded by Honorable Simplicio M. Fernandez, Jr.,be it resolved by the Sangguniang Panlalawigan of Lanao del Norte to pass and enact PROVINCIAL ORDINANCE NO. 001-2006 "AN ORDINANCE ENACTING THE PROVINCIAL REVENUE CODE OF LANAO DEL NORTE OF 2006" Be it ordained by the Sangguniang Panlalawigan of Lanao del Norte in session assembled, that: CHAPTER I Real Property Tax SECTION 1. Title. This Ordinance shall be known as the Provincial Revenue Code of Lanao del Norte of 2006. SECTION 2. Scope. This title shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 3. 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 4. 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; cHDEaC b) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is a 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 for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of the transportation, handling, and installation at the present site; 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 is the act or process of determining the value of property as of specific date for specific purpose; i) 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; j) Assessment Level is the percentage applied to the fair market value to determine the taxable value of property; k) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; l) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost; TCEaDI m) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; n) 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; o) Industrial Land is land not classified as agricultural, commercial, timber, mineral or residential land; p) Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilized such minerals; q) Residential Land is land principally devoted to habitation; r) 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; s) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when machinery becomes valueless; t) Remaining Value is the value corresponding to the remaining useful life of the machinery; u) 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. SECTION 5. 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 6. 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; cAaTED 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 7. Additional Levy on Real Property for the Special Education Fund (SEF). There shall be levied an additional annual tax of one percent (1%) on the assessed value of the real property. The proceeds thereof shall exclusively accrue to the Special Education Fund. SECTION 8. Additional Ad Valorem Tax on Idle Lands. There is hereby levied an additional annual tax on idle lands at the rate not exceeding five percent (5%) of the assessed value of the property in addition to the basic real property tax. SECTION 9. Idle Lands Coverage 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. 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. ASIDTa SECTION 10. Idle Lands are Not Exempted from Tax. Idle Lands are not 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 11. Listing of Idle Lands by the Assessor. The 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 12. 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 improvements, 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 13. 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 Sanggunian 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 14. 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 15. 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. ICcDaA SECTION 16. 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 under Sec. 226 of R.A. No. 7160. SECTION 17. 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. SECTION 18. 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, and fifty percent (50%) of the tax paid under protest, and the proceeds of the additional five percent (5%) real property tax on idle lands 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%) SEF tax shall be divided equally between the provincial and municipal school boards. CHAPTER II Appraisal and Assessment of Real Property SECTION 19. Appraisal and Assessment of Real Property. All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. SECTION 20. 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 undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the 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. SDAaTC SECTION 21. 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 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. SECTION 22. Declaration of Real Property by the Assessor. When any person, natural or juridical, by whom real property is required to be declared under Section 19 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. 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 of 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 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, value 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 23. 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 the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by laws, contracts, affidavits, certifications and mortgage deeds and similar documents. aATEDS 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 24. 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 25. Notification of Transfer of Real Property Ownership. Any person who shall transfer real property ownership to another 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 26. Duty of Register 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 his 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 the 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 all real property taxes due thereon. Failure to provide such certificate shall be valid cause for the Registrar of Deeds to refuse the registration of the document. SECTION 27. 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 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 28. 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. SDAaTC SECTION 29. 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 30. 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 31. 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 32. 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 33. 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 34. 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 35. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its annual value is hereby fixed as follows: SHDAEC a) On Lands Class Assessment Levels Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b) On Building and Other Structures: 1. Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% 300,000.00 175,000.00 10% 500,000.00 300,000.00 20% 750,000.00 500,000.00 25% 1,000,000.00 750,000.00 30% 2,000,000.00 1,000,000.00 35% 5,000,000.00 2,000,000.00 40% 10,000,000.00 5,000,000.00 50% 10,000,000.00 60% 2. Agricultural Fair Market Value Over Not Over Assessment Levels 300,000.00 25% 500,000.00 300,000.00 30% 750,000.00 500,000.00 35% 1,000,000.00 750,000.00 40% 2,000,000.00 1,000,000.00 45% 2,000,000.00 50% 3. Commercial/Industrial Fair Market Value Over Not Over Assessment Levels 300,000.00 30% 500,000.00 300,000.00 35% 750,000.00 500,000.00 40% 1,000,000.00 750,000.00 50% 2,000,000.00 1,000,000.00 60% 5,000,000.00 2,000,000.00 70% 10,000,000.00 5,000,000.00 75% 10,000,000.00 80% 4. Timberland Fair Market Value Over Not Over Assessment Levels 300,000.00 45% 500,000.00 300,000.00 50% 750,000.00 500,000.00 55% 1,000,000.00 750,000.00 60% 2,000,000.00 1,000,000.00 65% 2,000,000.00 70% c) 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 or controlled 10% corporations engaged in the supply and distribution of water and/or generation and transmission of electric power SECTION 36. Foregoing assessment levels shall be applied initially during the first general revision of real property assessment to be undertaken within two (2) days after the effectivity of the code and once every three (3) years thereafter. DAcSIC SECTION 37. 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 38. General Revision of Assessments and Property Classifications. The provincial or municipal assessor shall undertake a general revision of real property assessment within two (2) years after the effectivity of this Code and once every three (3) years thereafter. SECTION 39. 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; 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 40. 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 41. 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. HTDAac SECTION 42. 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 43. 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 44. 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 45. 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 46. 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 agri-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 Coordinating 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. aSITDC SECTION 47. 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 48. 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 49. Fees in Court Actions. All courts action, 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 sheriffs fees. SECTION 50. 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 of fees. CHAPTER III Collection of Real Property Taxes SECTION 51. 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 52. 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 53. 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. aTHASC SECTION 54. 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 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 55. Payment of the 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 installments to be due and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) day of June; the third installment on or before the thirty-first (31st) of September; and the last installment on or before the thirty-first (31st) 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 years delinquencies, interests, and penalties, if any, and only after said delinquencies, are settled may tax payments be credited for the current year period. SECTION 56. Tax Discount for Advance/Prompt Payment. If the basic real property tax and the additional tax accruing to the SEF are paid in advance in accordance with the prescribed schedule of payment as provided under Section 55 hereof, a discount not exceeding twenty percent (20%) of the annual tax due shall be granted. SECTION 57. 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. ECaScD SECTION 58. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other levied under this code is found 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 59. 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 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 of 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. SECTION 60. Interest on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this title upon the expiration of the periods as provided in Section 55, 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 61. 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 local government unit concerned may avail of the remedies by administrative action through levy on real property or by judicial action. SECTION 62. 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 only be extinguished upon payment of the tax and the related interest and expenses. SECTION 63. 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. HcSCED The levying officer shall submit a report on the levy to the sanggunian within ten (10) day after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 64. 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 65. 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 any 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 expenses of sale. The sale shall be held either at the main entrance of the provincial or municipal building, 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 be 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 66. 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. CAHTIS 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 67. Purchase of Property by the Local Government Units for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, of 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 68. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sanggunian concerned 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 preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. SECTION 69. Further Distraint of Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 70. Collection of Real Property Tax Through the Courts. The local government unit concerned 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 71. Action Assailing Validity of Tax Sale. No courts 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 72. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may, mutu 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. STECDc SECTION 73. Treasurer to Certify 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 74. 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. 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. CHAPTER IV General Revision SECTION 75. Definition of Terms. When used in this Code, the term: a) "Agricultural Product" includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruit, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; livestock and animal product, whether in their original form or not. The phrase "Whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market; b) "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; c) "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; d) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with view to profit; e) "Banks and other financial institutions" includes non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations there under; f) "Capital investment" is the capital with the person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; g) "Charges" refers to pecuniary liability, as rents or fees against persons or property; CacHES h) "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 76 of this Code, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or used of the physical or mental faculties of such contractor or his employees. As used in this Section, the term "Contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; tilling, demolition and salvage works contractors, proprietors or operators of mine drilling apparatus; proprietors or operator of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or power. Proprietors or operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operator of establishments, fort repairing, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing and recapping and battery charging proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators dry cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for repair of any kind of mechanical and electrical devices, instruments, apparatus, or furnitures and shoe repairing by machine or any mechanical contrivance; proprietors or operators establishments or lots parking purposes; proprietors or operators of tailor shops, milliners and hatters, beauty parlors, barber shops, massage clinic, sauna, Turkish and Swedish baths slenderizing and building saloons and similar establishments; photographic studios, funeral parlors; proprietors or hotels, motels and lodging house proprietors or operators or arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house sign printers, bookbinders, lithographers, publisher except those engaged in the publication or printing of any newspaper, magazine, review or bulleting which appears at regular intervals with fixed prices subscriptions of advertisements; business agents, private detectives or watchman agencies commercial and immigration brokers, and cinematographic film owners, lessors and distributors. i) "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 join 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; j) "Countryside and Barangay/Business Enterprises" refers to any business entity, association or cooperatives registered under the provisions of Republic Act Numbered sixty eight hundred ten (RA 6810), otherwise known as "Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20)"; ICHcTD k) "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; l) "Fee" means a charge fixed by law or ordinance for the regulation inspection of a business activity; m) "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; n) "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); o) "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; p) "Marginal Farmer or fishermen" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale barter or exchange of agricultural or marine products produced by himself and his immediate family. SIDTCa q) "Motor Vehicle" means any vehicle propelled by any power or other than muscular power using the public roads, but excluding roads 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; r) "Municipal Waters" includes not only streams, lakes and tidal waters within the municipality, not being subject or private ownership and not comprised with in the national parks, public forest, timberlands, forest reserves, or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen kilometers of marine waters between them, the third line shall be equally distant from opposites shores of the respective municipalities; s) "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; t) "Peddlers" means any person who, either, for himself or on commission travels from place to place to sells his good or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retailer peddler or a particular commodity shall be determine from the definition of wholesale dealer or retail dealer as provided in this title; u) "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 or 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; v) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the commodity sold; w) "Vessel" includes every tupe of boat, craft or either artificial contrivance used, or capable of being used as a means of transportation on water; SaCDTA x) "Wharfage" means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, measure received and/or discharged by vessels; and y) "Wholesale" means a sale where the purchaser buys or imports commodities for resale to persons other than the end user regardless of the quantity of the transaction. aa) Capital signifies the actual estate, whether in money or property owned by an individual corporations; it is fund with such it transacts its business, which would be liable to each creditor, in case of insolvency passes to a receiver. bb) Levy means an imposition or collection of an assessments, tax tribute or fine. cc) 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. dd) Person means every physical or moral, real or juridical and legal being, susceptible to rights and obligation or being the subject of legal relations. ee) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. ff) Rental means the value of the consideration, whether in money or otherwise given or the enjoyment or use of thing. hh) Revenue includes taxes, fees and charges that a state or its political subdivision collects and received into the treasury for public purposes. ii) 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. jj) Tax is an enforced contribution, usually monetary inform, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting government needs. SECTION 76. Rules of Construction. In construing the provision of this Code, the following rules of construction shall be observed, unless inconsistent with the manifest intent of the provision, or when applied they would lead to absurd or highly improbable results. a) General Rules, all words phrases shall be construed and understood according to the common and approved usage of the language; but technical words peculiar appropriate meaning in this code shall construed and understood according to such technical, peculiar or appropriate meaning. aDcHIC b) General and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every work importing the singular number shall extend and apply to several persons or things, and every word importing the plural number shall extend and apply to one person or thing as well. c) Computation of Time. The time within an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the revisions thereof, when expressed in days shall computed by including the last day, except if the last fails on Sunday or Holiday, in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d) References. All references to Chapters, Article's and/or Sections in this Code, unless otherwise specified. e) Conflicting provisions of Chapters. If the provisions of different Chapters are in conflict with or contravene each other, the provisions of each chapter shall prevail as to the specified matters and question involved therein. f) Conflicting provisions of Sections. If the provisions of the different Sections in the Article are in conflict with each other, provisions of the section which is last in point of sequence shall prevail. CHAPTER V Provincial Taxes ARTICLE I Tax on Transfer of Real Property Ownership SECTION 77. The province may impose a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of the real property at the rate of not more than 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. TcEaDS 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 78. Surcharge for Late Payment. Failure to pay the tax imposed in this Section 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 79. 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. ARTICLE II Tax on Business of Printing and Publication SECTION 80. Imposition of the Tax. There shall be collected by the Province of Lanao del Norte 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 not exceeding 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. In the case of a newly started business, the Tax shall not exceed 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, Culture and Sports as school textbooks or references shall be exempt from the tax herein imposed. SECTION 81. Time of 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 82. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amounts an interest of ten percent (10%) per annum from the due date until the tax is fully paid. TIaCcD 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. ARTICLE III Franchise Tax SECTION 83. Imposition of Tax. There is hereby levied a tax of fifty percent (50%) of one percent (1%) on any business enjoying a franchise 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 rate of tax to be imposed shall not exceed 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 84. 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 85. 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 86. 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 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. ARTICLE IV Tax on Sand, Gravel and Other Quarry Resources SECTION 87. Imposition of Tax. There shall be levied and collected by the Province of Lanao del Norte not more than ten (10%) percent of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources as defined under the National Internal Revenue Code, as amended, extracted from public lands or from beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction of the Province of Lanao del Norte. The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the provincial governor, pursuant to the ordinance of the sangguniang panlalawigan. IcCATD SECTION 88. Permit Any person desiring to extract and remove ordinary stones, sand, gravel, earth and other quarry resources from the area mentioned in the preceding section hereof must first file an application for commercial revocable permit to extract and remove same, with the Office of the Provincial Governor in the prescribed form provided for by the Provincial Treasurer. SECTION 89. 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 P5,000.00. In case the said fee ranges within the amounts enumerated hereunder, the permittees shall pay the same as follows: a) From P5,000.00 to P10,000.00 in two (2) equal installments; b) From P10,000.00 to P15,000.00 in three (3) equal installments; c) From P15,000.00 to P20,000.00 in four (4) equal installments; d) Above P20,000.00 in five (5) equal installments. The first installment shall be paid upon the issuance of the permit and each succeeding installment before the materials corresponding thereto are taken or remove and provided that the installment, except the last, shall be less than Five Thousand (P5,000.00) Pesos. SECTION 90. Any extracted materials in excess of the quantity applied for and approved but unreported, shall be subject to a surcharge of twenty five percent (25%).Where a false or fraudulent report is made, the permittee is subject to the surcharge of fifty per centum (50%) thereon. SECTION 91. Time and Place of Payment. The tax shall be due and payable to the Provincial Treasurer or the Deputy Provincial and Municipal Treasurer of the place/s where the materials are to be extracted, upon approved by the Provincial Governor of the permit to extract the above mentioned materials. SECTION 92. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount in interest of ten percent (10%) per annum's from the due date until the tax is fully paid. SECTION 93. Collection and Sharing of Tax Proceeds. The proceeds of tax on sand, gravel and other quarry resources shall be distributed as follows: 1. Province Thirty percent (30%) 2. Municipality where the sand, gravel and other quarry resources are extracted thirty percent (30%) cCEAHT 3. Barangay where the sand, gravel and other quarry resources are extracted forty percent (40%) The taxes collected by the deputy provincial and municipal treasurer under this chapter shall be remitted by him to the Provincial Treasurer within ten (10) days after the end of the month. The share of each municipality and barangay from proceeds shall be released by the Provincial Treasurer within thirty (30) days following the remittance of collection by the municipal treasurer. SECTION 94. Administrative Provisions. a) Filing of permits. The permit to extract the materials issued by the Provincial Governor within the Provincial territorial jurisdiction shall be filed with the Office of the Provincial Governor through the Office of the Provincial Treasurer. b) Monthly Reports. All permitters shall submit within ten (10) days after the end of its calendar month to the Provincial governor thru the Office of the Provincial Treasurer. Copy furnished the provincial Treasurer a sworn report in a triplicate which shall include information of the quantity of materials removed or taken by the permitters 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 95. Sale of Materials Extracted. All sells made by a permitters of any material illegally extracted or removed by him, or by another, from an area not covered by his permit is prohibited and the permittee shall penalized as provided in this code. SECTION 96. Extraction and Sale by a Person without Permit. Any person who, for commercial or other purposes and without permit therefore, shall take or removed earth or other material from public and the government or from beds of seas, lakes, rivers, streams, creeks or other public waters within the territorial jurisdiction of the province of Lanao del Norte is punishable as provided in this Code, without prejudice to the collection of the necessary fees due to the Provincial government for the materials removed. SECTION 97. Failure to Keep Books of Accounts Submit Monthly Reports and Other Pertinent Documents, etc. Failure of the permitters to keep the book containing the records of accounts and/or transaction relative to the materials removed or disposed of or failure to submit the monthly report without justifiable reasons, shall be sufficient ground for the cancellation of the permit, the confiscation of the bond filed by the applicant, and forfeiture of all payments by the permittee without prejudice to the prosecution of the permittee for violation of this section as provided in this code. IHcTDA ARTICLE V Amusement Tax on Admission SECTION 98. Definition. 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, circuses and other places of amusement where one seek admission to entertained himself by seeing or viewing the show or performance. It includes those place one seeks admission to entertained himself by direct participation. SECTION 99. Imposition of Tax. 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 centum of the gross receipts from admission. The re-proceeds from amusement tax shall be shared equally from the province and municipality where such amusement places are located. SECTION 100. Manner of Payment. In the case of theaters, cinemas, beta-video house, the tax shall be deducted and withheld by their proprietors houses, or operators and paid to the Provincial Treasurer before the gross receipts and divided between said proprietors, leases or operators and the distribution of the cinematographic films. SECTION 101. That 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 102. Time of Payment. The tax herein imposed shall be due and payable by the proprietor, leases or operator concern 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, leases 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 103. Surcharge for Late Payment. Failure to pay the tax imposed in this article shall subject the tax payer to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and the same manner as the tax due. SECTION 104. 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. cHSIDa SECTION 105. 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) Forms of tickets their registration. Every proprietors, lessees or operator liable to the amusement tax shall provided tickets which shall be serially numbered, indicating therein the name of the amusement place, the charge of 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 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. c) 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. d) 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. e) 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. SECTION 106. Willful Failure to File and Filing of Fraudulent Return. Any person who willfully fails to file a return and remit the taxes 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 interest and penalties imposed in this Code. IDCHTE ARTICLE VI Professional Tax SECTION 107. Definition. When used in this Article: Professional means a calling which required the passing an appropriate government examination in order to exercise or practices his profession. SECTION 108. Imposition of Tax. 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: Bracket A P300.00 Medical and Dental Practitioners Practicing Lawyers Practicing Architects Practicing Certified Public Accountant Practicing Civil, Electrical, Chemical, Mechanical Mining, Aeronautical, Sanitary, Agricultural, Geodetic, Electrical Communications Engineers and Chief Motor 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 Practicing Stockbrokers Practicing Actuaries SDECAI Practicing Chemists Practicing Geologists Practicing Veterinarians Bracket B P150.00 Practicing Midwives Practicing Radio/TV Technicians Practicing Dieticians/Nutritionists Practicing Statisticians Practicing Chiropodists Practicing Chiropractors Practicing Underwriters Practicing Food Technologist (A) All other professions not listed in Bracket A. SECTION 109. 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 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 110. 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 111. 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. Professional exclusively employed in the government shall be exempt from the payment of this tax. SECTION 112. 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. cHTCaI SECTION 113. Payment of the Tax. The occupation 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 114. Surcharge for Late Payment. Failure to pay the tax imposed in this article shall subject the taxpayer to twenty-five percent (25%) surcharge to be paid at the same time and the same manner as the tax due. SECTION 115. 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. Where an individual practice his profession or purpose his calling in several places but maintain his principal office in the Province of Lanao del Norte, he shall pay the tax in the province. SECTION 116. Collection and Sharing of Tax Products. The Deputy Provincial and Municipal Treasurer or any authorized representatives of the Provincial Treasurer, shall collect the tax herein imposed. Said Municipal Treasurer shall remit the collected tax to the Provincial Treasurer within ten (10) days following the end of the month of collection. Seventy (70) percent of the proceeds of the Tax shall accure to the General Fund of the Province and thirty percent (30%) shall be divided equally among the municipalities. The share of each municipality from the tax proceeds as prescribed herein shall be released by the Provincial Treasurer within thirty (30) days following the remittance of collection by the Municipal Treasurer. EaHATD ARTICLE VII Tax on Delivery Trucks, Panels, Vans SECTION 117. Imposition of Tax. There is hereby levied an annual fixed tax of P500.00 for prime mover, P400.00 for 10 wheelers, P300.00 for 6 wheelers and P200,00 for 6 wheelers elf type of 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 section shall be exempt from the tax on peddlers and in case of prompt and advance payment a discount of not exceeding twenty percent (20%) of the annual tax due shall be granted. SECTION 118. Time of Payment. The tax shall be paid once within the month of January. In case newly started business, the owner or operator, or the same shall pay the tax before the business starts to operate. SECTION 119. 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 120. 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 121. 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. CHAPTER VI Collection of Taxes SECTION 122. Tax Period 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 123. 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. DHcTaE SECTION 124. Surcharge and Penalties on Unpaid Taxes, Fees, or Charges. Unless otherwise provided in this ordinance there is hereby levied a Surcharge not exceeding twenty-five percent (25%) of the amount of Taxes, fees or charges not paid on time and the interest at the rate not exceeding 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 125. 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 126. Collection of Local Revenue by Treasurer. All local taxes, fees and charges shall be collected by the Provincial/Municipal or barangay treasurer, or their authorized deputies. The Provincial Treasurer may designate the barangay 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. CHAPTER VII Permit and Service Fees ARTICLE A Governor's Permit Fees SECTION 127. 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 P100.00 (2) Printer P100.00 (3) Both printer and Publisher P150.00 SDcITH (4) On Business with Franchise P100.00 b. On operator of Delivery Trucks/panels or Vans regardless of the number of trucks or vans P100 c. On the extraction of sand and gravel earth or stone P100.00 d. Inspection of quarries etc. P250.00 e. Registration of admission tickets of cinemas and galleries P100.00 f. Registration of chainsaw P200.00 g. Renewal of registration of chainsaw P100.00 SECTION 128. 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 of 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 unexpanded quarter shall be made. SECTION 129. Surcharge for 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 130. Administrative Provisions. a) Application for permits. False statements. 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 permits 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. 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. aITECD 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 governors 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 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 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 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 an 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 moral 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. AaSCTD 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 131. 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 and 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. 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. ARTICLE B Secretary's Fees SECTION 132. 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: a) For every page typewritten or computer generated (not including the certificate and notation) P25.00 b) For each certificate of correctness (with seal of office) written on the copy of attached thereto P25.00 c) Photocopy or any copy produced by copying machine, per page P2.00 d) Issuance of duplicate stickers in case of lost P20.00 e) All other certification issued P50.00 B. Transcript of Stenographic Notes: a) Stenographers 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; Provided, however, that one-half (1/2) of the total charges shall accrue to the General Fund and the remaining one-half (1/2) to the stenographer concerned. cHITCS SECTION 133. 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 134. Time of Payment. The fees shall be paid to the provincial treasurer at the time the request, written or otherwise, for the issuance of a copy of any record or document is made. CHAPTER VIII General Administrative and Penal Provisions ARTICLE A Implementation of the Code SECTION 135. 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. SECTION 136. 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. ARTICLE B 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 137. 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. CaSAcH On Official Receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 138. Record of Taxpayer. 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 shall establish and keep current the appropriate tax roll for each kind of tax, fee, charge, provided in this Code. SECTION 139. 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 140. 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. ARTICLE B * Civil Remedies for Collection or Revenues SECTION 141. Extent of Provincial Government Lien. Taxes 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. ADSTCa SECTION 142. Application of 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 legal action. Either of these remedies, or both simultaneously, may be pursued at the discretion of the Provincial Treasurer. (Proper authority). SECTION 143. Distraint of Personal Property. a) Seizure. Upon failure of a person owing any local tax or other impositions to pay the same at the time required, the Provincial Treasurer or his/her deputy may, upon notice, seize or confiscate any personal property subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment incident to delinquency and the expenses of seizure. In this 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 due. These 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. caCSDT e) Procedure of Sale. At the time and place fixed in the notice, the officer shall sell the goods or effects as 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 expensed, is collected. SECTION 144. Tax Amnesty and Incentives. The Provincial Governor may grant tax amnesty and/or incentives subject to legislative authorization of the Sangguniang Panlalawigan by reason of force majeure, civil disturbances, natural calamity or any cause or circumstance subject to the recommendation of the Provincial Disaster Coordinating Council, which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same and on pioneering business and/or enterprises for a period of not more than five (5) years from the date of registration of the business and/or enterprises subject to provincial taxes, if in case the subject land under foreclosure proceedings is covered by the period of tax amnesty, the case tried at the Regional Trial Court shall become moot and academic. SECTION 145. Penalty. 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 P5,000.000 * 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. CcTIDH CHAPTER IX Provincial Fees and Charges SECTION 146. The Rate of Rental. There shall be collected form 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 Rate Per Rate Per Rate/Bare Hour Day Months Bulldozer Komatsu, D83E-1 1,450.85 11,606.80 - Bulldozer Komatsu, D66A 701.53 5,612.24 - Payloader IH 515/Komatsu 370.44 2,963.52 - Payloader Furukawa, FL330-1 1,447.05 11,576.40 - Payloader Michigan, 75111 370.44 2,963.52 - Road Grader Mitsubishi, LG2H 508.50 4,068.00 - Road Grader Mitsubishi, MG330 962.53 7,700.24 - Road Roller Sakai, KD500 MB 819.25 6,554.00 - Road Roller Sakai, WMT108/Kawasaki 818.25 6,554.00 - Road Roller Sakai, SV500D (Vib.) 1,559.01 12,472.08 - Road Roller Sakai, TS600 1,763.84 14,110.72 - Backhoe Yutani Poclain, TY45 725.00 5,800.00 - Backhoe Hitachi, EX 100WD 2,588.71 20,709.68 - Backhoe Hitachi, EX 300WD 3,318.27 26,546.16 - Prime Mover w/Trailer FUSO/I.H. 1,501.39 4hrs. min - Transit Concrete Mixer, ISUZU, CXZ 1,923.43 15,387.44 - Dump Truck Mitsubishi, Off-Road 3,846.24 30,769.92 - Dump Truck Nissan, CPB 12 (6W) 443.60 3,548.80 - Dump Truck Isuzu, FVR 33G (6W) 922.21 7,377.68 - Dump Truck Mitsubishi, FV413 (10W) 893.88 7,151.04 - Dump Truck Isuzu V330/V295 (10W) 893.88 7,151.04 - Dump Truck Nissan, 893.88 7,151.04 - CWA53/CW520 (10W) Dump Truck Isuzu, CXZ 81K (10W) 1,442.97 11,543.76 - Asphalt Paver/Finisher Nissan FVR (6W) 1,488.00 11,904.40 - Asphalt Distributor, Mitsubishi 2,275.30 18,202.40 - Air Compressor (Potable),Airman 433.96 3,471.60 - Rock Crusher Plant - 10,796.80 269,920.00 Asphalt Batching Plant - 6,464.16 164,604.00 Drilling Machine 2,923.00 23,384.00 443,885.00 (add 25% for Drilling Machine only) Add: 25% of rate, original rods, bits & coupling supplied by the lessor, replacement shall for the lessees account Power Generator Set 2,341.12 Plowing Plowing under Plowing in open under coco plain area area and under coco Tractor (Valtra) P1,400/ha P1,200/ha a. Using 20 blades b. Using 4 blades P2,500/ha Concrete Mixer (1 bagger) 1,248.00 Chainsaw (CS, 36") 313.60 Concrete Vibrator 340.40 Water Pump 2 1/2 to 3" 362.32 Welding Machine, 500 Amperes 355.00 Welding Machine, 300 Amperes 212.00 SECTION 147. There shall be collected from price/cost of aggregates produced at the site of the Rock Crusher Plant as prescribed hereunder: A. Gravel 3/4" Gravel P250.00 per cubic meter 1 1/2" Gravel P250.00 per cubic meter 3/8" Gravel P250.00 per cubic meter B. Washed Sand P250.00 per cubic meter. (Cost of Sand, Gravel, Boulders at any quarry site in the province of Lanao del Norte). Additional cost of Loading That the amount of P50.00 per cubic meter, shall be collected for the use of the Payloader in loading said aggregates at any of the quarry site. SECTION 148. There shall be collected from the sale of the produced of the Asphalt Batching Plant as prescribed hereunder: a. Asphalt Mixed P4,601.89/Ton b. Laying of MC-70 Asphalt Primers/SS-1 P43,341.71/Ton (Tack Coat) c. New Costing of Asphalt Mix (Pick-up P3,491.52/Ton Price) a. The above prices or costs shall include the materials, manpower or labor, equipment rental, fuel and oil, miscellaneous fees, tax and profit of a minimum of ten (10%) percent. SECTION 149. The 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: (c) X-Ray Fees 1. Head: 1.1 Skull P250.00 1.2 Mastoid (3 views) 280.00 1.3 Optic Foramen Right & Left 280.00 1.4 Paranasal Sinuses (3 views) 250.00 1.5 Orbit (2 views) 250.00 1.6 Maxilla-Mandible (2 views) 250.00 1.7 Nasal Bone (2 views) 200.00 1.8 Temporomandibular Joint (4 views) 280.00 1.9 Zygoma 250.00 1.10 Facial Bones 200.00 2. Neck: 2.1 Soft Tissues (2 views) 250.00 2.2 Foreign Body (2 views) 250.00 3. Chest: 3.1 PA View 150.00 3.2 Lateral View 150.00 3.3 Bucky Tech. 150.00 3.4 AP+ Lateral (Pedia) 200.00 3.5 Lordotic View 75.00 3.6 Cardiac Series 350.00 4. Vertebral Column: 4.1 Cervical (AP/L Views) 200.00 4.2 Thoracic (AP/L Views) 280.00 4.3 Lumbar Spines 280.00 4.4 Thoracic-Lumbar Spines (AP/L Views) 300.00 4.5 Cervico-Thoracic (AP/L Views) 300.00 4.6 Lumbo-Sacral (AP/L Views) 280.00 4.7 Sacrum OR COCCYX (AP/L 200.00 4.8 Scoliotic Series 350.00 5. Abdomen: 5.1 Flat Plate 150.00 5.2 Upright 150.00 5.3 Lateral Decubitus 150.00 5.4 Lateral View 150.00 5.5 KUB 150.00 6. Digestive Tract System: 6.1 Barium Swallow (Esophagography) 420.00 6.2 GI Series 650.00 6.3 Small Intestinal Series 500.00 6.4 Barium Enema 680.00 6.5 Hypotonic Doudenography 750.00 6.6 Oral Chole-GI 850.00 6.7 Colonogram 500.00 7. Billary System: 7.1 Oral Cholangiography 450.00 7.2 IV Cholangiography 500.00 7.3 T.Tube Chozangiography 450.00 7.4 Operative Chozangiography 450.00 7.5 Percutaneous transhepatic 1,820.00 Cholangiography 7.6 Endoscopic Retracrade 1,820.00 Cpolangio-Pancreatography 8. Urinary System: 8.1 Intravenous Pyelography (IVP) 750.00 8.2 Retrograde Pyelography (RPG) 750.00 8.3 Cystography 450.00 8.4 Uretarography 450.00 8.5 Cystouretrography 500.00 9. Obstetrical Procedures: 9.1 Pelvimetry 300.00 9.2 Hysterosalpinography 450.00 10. Skeletal System: 10.1 Shoulder Joint (2 views) 200.00 10.2 Thoracic Cage 150.00 10.3 Clavicle 150.00 10.4 Scapula 150.00 10.5 Sterunm 150.00 10.6 ARM (Numerous) 200.00 10.7 Elbow 130.00 10.8 Fore Arm (radio-Ulna) 200.00 10.9 Wrist 130.00 10.10 Hand 130.00 10.11 Thigh (Femur) 200.00 10.12 LEG (Tibia-Fibula) 200.00 10.13 Knee Joint 130.00 10.14 Ankle 130.00 10.15 FODT 130.00 10.16 Celcaneous (Os calsis) 130.00 11. Dental: 11.1 Dental X-ray 60.00 12. Ultrasound Procedures: 12.1 Single Organ 360.00 12.2 Additional Organ 60.00 12.3 Hepatobillary Tree 450.00 12.4 Upper Abdomen 600.00 12.5 KUB 500.00 12.6 KUB & Prostate 600.00 12.7 Pelvis 450.00 12.8 Lower Abdomen 400.00 12.9 Whole Abdomen 900.00 SECTION 150. Fees, charges or rental for the use of the 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) P600.00 for the first five hours and P150.00 for the succeeding hours. SECTION 151. There shall be collected from any private person, government agencies, association, non-governmental organization and people's organization and other entities for the use of the facilities of the Mindanao Civic Center as specified hereunder: A. Gymnasium/Multi Purpose Center A.1 P15,000.00 for daytime without sound system covering the period from 6:00 AM to 5:00 PM A.2 P25,000.00 for nighttime without sound system covering the period from 6:00 PM to 12 midnight. In case the Lessee will use the sound system of the Mindanao Civic Center an additional of P10,000.00 will be charged making it P25,000.00 for day time and P35,000.00 for night time use. B. Stadium/Oval B.1 P10,000.00 per day without sound system C. Swimming Pool C.1 P5,000.00 during day the for use of two swimming pools, bleachers, shades and shower rooms C.2 P8,000.00 during night time for use of the above-mentioned facilities C.3 P25.00 per person during day time ACTISD C.4 P30.00 per person during night time D. Hotel/Function Hall D.1 Standard Room P850.00/day D.2 Presidential Suite P3,000.00 per day D.3 De Luxe Room P1,500.00 per day D.4 Function Hall P3,000.00 during day time D.5 Function Hall P5,000.00 during night time E. Oval E.1 P25.00 per person per jogging F. Tennis Courts F.1 P100.00 per game during daytime F.2 P150.00 per game during nighttime G. Basketball Courts (Outdoor at the Stadium) G.1 P300.00 from 8:00 AM to 6:00 PM H. Volleyball Courts (At the Stadium) H.1 P300.00 from 8 AM to 6 PM SECTION 2. * Discount. The Provincial Governor is hereby given the authority to grant discount of not more than 30% of the above-quoted price as promotional offer. CHAPTER X Final Provisions SECTION 152. Separability Clause. If, for 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 or parts, which shall continue to be in full force and effect. SECTION 153. Applicability Clause. All matter relating to the imposition in this Code shall be governed by pertinent provisions or existing laws and ordinances. SECTION 154. Repealing Clause. All pervious ordinances, rules and regulations, or parts thereof, which are inconsistent with any provisions of this Code, are hereby repealed or modified accordingly. AEDHST SECTION 155. Date of Effectivity. This Code shall take effect upon its approval and publication in accordance with law. Carried by majority of the members present. I HEREBY CERTIFY to the correctness of the afore-cited resolution. (SGD.) JOSELITO E. QUIBRANZA Secretary to the SP ATTESTED & CERTIFIED TO BE ADOPTED BY THE SP: APPROVED: (SGD.) MASTURA B. USMAN Asst. Majority Leader Acting Presiding Officer (SGD.) IMELDA QUIBRANZA DIMAPORO Provincial Governor Published in the Official Gazette, Vol. 106, No. 23, p. 3225 on June 7, 2010.