Ordinance Providing Delinquent Real Property Taxpayers Amnesty from Payment of Surcharges and Penalties for the Year 2016 and Prior Years

June 29, 2016 MARIKINA CITY ORDINANCE NO. 036-16 ORDINANCE PROVIDING DELINQUENT REAL PROPERTY TAXPAYERS AMNESTY FROM PAYMENT OF SURCHARGES AND PENALTIES FOR THE YEAR 2016 AND PRIOR YEARS Introduced by: Councilor Joseph B. Banzon, Councilor Ariel V. Cuaresma, Councilor Thaddeus Antonio M. Santos, Jr. WHEREAS , Local Government Units have the power to grant amnesty as provided in Section 192 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 which states that: HTcADC "SECTION 192. Authority to Grant Tax Exemption Privileges. Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary." WHEREAS ,the grant of relief is appropriate as remedy to the City Government's real property collection effort and also a form of support to taxpayers who are experiencing financial difficulties; 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 surcharges and penalties to real property taxpayers of Marikina City who have been delinquent in their payment as of June 30, 2016. 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; and (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; and (c) Real properties of delinquent taxpayers which are subject to the one-year redemption period. SECTION 4. The amnesty period ends on June 30, 2017 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 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 for the implementation of this Ordinance. SECTION 7. Repealing Clause . All ordinances, executive orders and administrative regulations, or part or parts thereof, which are inconsistent with any of the provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 8. Separability Clause . If for any reason or reasons, any provision of this Ordinance shall be declared unconstitutional or invalid, other provisions which are not affected thereby shall continue to be in full force and effect. SECTION 9. This Ordinance shall take effect upon approval. UNANIMOUSLY ENACTED by the SANGGUNIANG PANLUNGSOD of MARIKINA ,this 29th day of June, 2016. I HEREBY CERTIFY to the correctness of the foregoing Ordinance which was duly enacted by the Sungguniang Panlungsod during its 24th Regular Session held at the City Council Session Hall on June 29, 2016. (SGD.) NORALYN R. TINGCUNGCO City Council Secretary ATTESTED AND CERTIFIED TO BE DULY ENACTED: (SGD.) JOSE FABIAN I. CADIZ, M.D. City Vice Mayor/Presiding Officer APPROVED by the CITY MAYOR on June 29, 2016. (SGD.) DEL R. DE GUZMAN City Mayor