Ordinance Granting Relief on Interests and Penalties to Delinquent Real Property Taxpayers of Marikina City

February 3, 2010 MARIKINA CITY ORDINANCE NO. 015-10 ORDINANCE GRANTING RELIEF ON INTERESTS AND PENALTIES TO DELINQUENT REAL PROPERTY TAXPAYERS OF MARIKINA CITY Introduced by: Councilor Ponciano T. Ubaldo, Jr. and Vice-Mayor Marion S. Andres, M.D. WHEREAS, as of June 2009, real property tax delinquencies, including interests and penalties thereof, have amounted to approximately Php245 Million; HcSaAD WHEREAS, the granting of relief in this instance is but appropriate, not only as remedy to the City Government's tax collection effort, but also in support to taxpayers who are experiencing financial difficulties; WHEREAS, this power to grant amnesty is expressly declared in Section 192 of the Local Government Code, which states that: "...Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary." NOW THEREFORE BE IT ORDAINED AS IT IS HEREBY ORDAINED by the SANGGUNIANG PANLUNGSOD OF MARIKINA, in session duly assembled: SECTION 1. The City Government of Marikina hereby grants a 100% relief or amnesty on interests and penalties to real property taxpayers of Marikina City who have been delinquent in their payment as of December 31, 2009. SECTION 2. The 100% relief on interests and penalties shall cover the following real properties: a) Real Properties which are undeclared and subject to the back taxes; b) Real Properties which are declared but real property taxes thereon have not been paid. SECTION 3. Excluded from the amnesty are the following real properties: a) Real Properties of delinquent taxpayers currently being disposed of at public auction; b) Real Properties of delinquent taxpayers with pending criminal cases in court for tax delinquency; DIcSHE c) Real Properties of delinquent taxpayers which are subject to the one-year redemption period. SECTION 4. The amnesty period ends on March 31, 2010, after which, a public auction of all delinquent real properties shall immediately follow. SECTION 5. As a condition to avail of the tax relief, all real property tax delinquencies must be paid in full within the prescribed amnesty period. Failure to pay the taxes due shall automatically invalidate the amnesty granted. SECTION 6. The City Treasurer and the City Assessor shall promulgate the necessary guidelines in the implementation of this Ordinance. SECTION 7. Repealing Clause . Ordinance No. 91, Series of 2006 and all ordinances, resolutions, orders, issuances, rules and guidelines or parts thereof are hereby repealed. SECTION 8. Separability Clause . If for any reason or reasons, any part of this Ordinance shall be held unconstitutional or invalid, other parts or provisions hereof which are not affected thereby, shall continue to be in full force and effect. SECTION 9. This Ordinance shall take effect upon its approval. APPROVED by the SANGGUNIANG PANLUNGSOD of MARIKINA this 3rd day of February, 2010. I hereby certify to the passage of the foregoing Resolution during the 5th Regular Session of the City Council of Marikina on February 3, 2010. (SGD.) LOLITA E. DE LEON City Council Secretary ATTESTED & CERTIFIED TO BE DULY APPROVED: (SGD.) VICE MAYOR MARION S. ANDRES, M.D. Presiding Officer APPROVED by the HONORABLE CITY MAYOR on February 19, 2010. (SGD.) MA. LOURDES C. FERNANDO City Mayor