Amending Ordinance No. 224, S-2000 (Condoning Penalty Charges on Unpaid and Delinquent Real Property Taxes)

March 17, 2000 MANDALUYONG ORDINANCE NO. 226-00 AN ORDINANCE AMENDING ORDINANCE NO. 224, S-2000, ENTITLED: "AN ORDINANCE CONDONING PENALTY CHARGES ON UNPAID AND DELINQUENT REAL PROPERTY TAXES COVERING THE PERIOD ENDING DECEMBER 31, 1999" WHEREAS, many local government authorities have passed and implemented tax amnesty programs within its assessing jurisdiction and the said act proved very effective as it encourages taxpayers to avail of such program by exerting extra effort to update their payments of their real property taxes, thereby generating more revenues needed to finance the various projects of the City Government in order to meet the basic services needed by its constituents; WHEREAS, the City Government of Mandaluyong has an uncollected real property taxes amounting to SEVENTY-SEVEN MILLION TWO HUNDRED FIFTY THOUSAND FIFTY ONE PESOS AND ELEVEN CENTAVOS (P77,250,051.11) as per report submitted by the Real Property Tax Division, City Treasurer's Office; WHEREAS, the main objective of this Ordinance is to lessen the burden of the real property owners and encouraging them to pay their real property taxes. 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 real property taxes of prior years up to December 1999 except those with pending court cases or under litigation 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 property taxes in whole or on installment basis 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. Taxpayers who have had entered into a compromise agreement to settle their real property taxes obligation with the government can still avail of this tax amnesty program provided, that all of the delinquent amount is paid on or before December 31, 2000. Provided, further that no tax payment for the current year will be accepted unless all taxes of previous years have been fully paid. EIDTAa SECTION 4. No condonation or tax relief program shall be granted within the next three (3) years immediately after the period covered. SECTION 5. The Treasurer shall submit a written and detailed report to the Chief Executive and to the Sanggunian of this City on the collections generated as a result of this ordinance not later than one (1) month after the expiration of this Ordinance. SECTION 6. 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 effected thereby. SECTION 7. Effectivity Clause . This Ordinance shall be effective immediately upon its approval. AEaSTC ADOPTED on this 17th day of March 2000 in the City of Mandaluyong. I HEREBY CERTIFY THAT THE FOREGOING ORDINANCE WAS ADOPTED AND APPROVED BY THE SANGGUNIANG PANLUNGSOD OR MANDALUYONG IN SPECIAL SESSION HELD ON THE DATE AND PLACE FIRST ABOVE GIVEN. (SGD.) JIMMY D. LACEBAL Sanggunian Secretary ATTESTED: APPROVED: (SGD.) NARCISO C. BERNARDO (SGD.) BENJAMIN C. ABALOS, JR. Acting Presiding Officer & City Councilor City Mayor