Condoning Penalty Charges on Unpaid and Delinquent Real Property Estate Taxes

February 15, 2000 MANDALUYONG ORDINANCE NO. 224-00 AN ORDINANCE CONDONING PENALTY CHARGES ON UNPAID AND DELINQUENT REAL PROPERTY ESTATE TAXES COVERING THE PERIOD ENDING DECEMBER 31, 1999 WHEREAS, many local government authorities have passed and implemented tax amnesty programs within their territorial domain and the said act proved very effective as it lures taxpayers to avail of such program by exerting extra effort to update their payments of their real property taxes, thereby generating an acceptable and laudable revenue needed to finance the various expenditures of the local government concerned. WHEREAS, the City Government of Mandaluyong as of December 29, 1999 as per report from the Treasurer's Office Land Tax Division has an uncollected real estate property taxes amounting to SEVENTY-SEVEN MILLION TWO HUNDRED FIFTY THOUSAND FIFTY ONE PESOS AND ELEVEN CENTAVOS (P77,250,051.11); WHEREAS, the very purpose of this Ordinance is to lessen the burden on the real estate property owners thereby encouraging them to comply with their real estate property tax obligation and also to ensure that the City Government can collect all the taxes due, owing and demandable from its real estate property owners; NOW, THEREFORE, BE IT ORDAINED, as it is hereby ORDAINED, by the Sangguniang Panlungsod, in session assembled, that: SECTION 1. The penalty charges being imposed on unpaid and delinquent real property taxes are hereby condoned. SECTION 2. All prior years real property taxes except those with pending court cases or under litigation up to December 1999 are covered by this Ordinance. SECTION 3. All delinquent real property owners in the City of Mandaluyong can avail of this tax relief program by paying all their real estate taxes due to the City Government on or before December 31, 2000 without any extension, otherwise, such taxpayers have deemed waived all his/her rights on this tax amnesty program. IEHSDA SECTION 4. No condonation or tax relief program shall be granted within the next three (3) years immediately after the period covered. SECTION 5. Separability Clause . If for any reason any section or provision of this Ordinance shall be rendered invalid or declared unconstitutional, no other section or provision shall be affected thereby. SECTION 6. Effectivity Clause . This Ordinance shall be effective immediately upon its approval. APPROVED on this 15th day of February 2000 in the City of Mandaluyong. I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIANG PANLUNGSOD OR MANDALUYONG IN REGULAR SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN. (SGD.) JIMMY D. LACEBAL Sanggunian Secretary ATTESTED: APPROVED: (SGD.) JESUS C. CRUZ (SGD.) BENJAMIN C. ABALOS, JR. City Vice Mayor & Presiding Officer City Mayor