An Ordinance Granting Tax Relief and/or Amnesty to All Real Property Owners in the City of Meycauayan from the Payment of Penalties, Surcharges, and Interest on their Unpaid Real Property Taxes

December 17, 2018 Excerpt from the Minutes of the 37th Regular Session in the Year 2018 of the 5th Sangguniang Panlungsod of the City of Meycauayan, Bulacan Held at the Session Hall of the City Hall Building on December 17, 2018. MEYCAUAYAN CITY ORDINANCE NO. 026-18 AN ORDINANCE GRANTING TAX RELIEF AND/OR AMNESTY TO ALL REAL PROPERTY OWNERS IN THE CITY OF MEYCAUAYAN FROM THE PAYMENT OF PENALTIES, SURCHARGES, AND INTEREST ON THEIR UNPAID REAL PROPERTY TAXES WHEREAS , recently, through Resolution No. 478-T'18 , the Sangguniang Panlalawigan of Bulacan approved Provincial Ordinance No. 62-2018 also known as "Isang Kautusan na Naggagawad at Nagbibigay ng Kaluwagan (Tax Amnesty) sa Lahat ng Mamamayan sa Kanilang mga Buwis sa Ari-ariang Di-natitinag (Real Property Tax) sa Pamamagitan ng Pag-alis o Pagbawas ng Interes o Penalty"; WHEREAS , in the said Provincial Ordinance, the recent typhoons and habagat which brought serious damage to the whole province and resulted in the destruction of many crops, and other agricultural and fishing products, became the basis for granting the said provincial tax amnesty; HTcADC WHEREAS , Section 276 of Republic Act 7160 also known as the Local Government Code of 1991 expressly states that: " Section 276. 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 any province, city 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 city or municipality affected by the calamity." WHEREAS , Section 192 of the same Code also provides that: " Section 192. Local Government Units may, through ordinances duly approved, grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary." WHEREAS , the City Government of Meycauayan, upon the recommendation of its Disaster Coordinating Council, has decided to grant tax amnesty and/or relief to real property owners who have failed to pay their real property taxes for the previous years considering that the City and its people also fell victims of the mentioned typhoons and "Habagat" during the last two quarters of 2018 that has also resulted to serious damage to crops, and other agricultural and fishing products, not to mention the fact that the said calamities have also led the people to suffer further financial difficulties; WHEREAS , in view of these events, the City Mayor Atty. Henry R. Villarica and the Sangguniang Panlungsod of the City of Meycauayan have drafted an ordinance granting tax relief and/or amnesty to delinquent real property owners in order to alleviate their financial burdens, give them incentives, and encourage payment of unpaid real property taxes, and as a consequence, accelerate the efficient collection thereof; NOW THEREFORE , be it ORDAINED , as it is hereby ORDAINED , by the Sangguniang Panlungsod of the City of Meycauayan, in a Regular Session assembled, THAT: SECTION 1. Title . This ordinance shall be known as: "AN ORDINANCE GRANTING TAX RELIEF AND/OR AMNESTY TO ALL REAL PROPERTY OWNERS IN THE CITY OF MEYCAUAYAN FROM THE PAYMENT OF PENALTIES, SURCHARGES, AND INTEREST ON THEIR UNPAID REAL PROPERTY TAXES." SECTION 2. Coverage . This tax amnesty is applicable to all real property located or found within the jurisdiction of the City of Meycauayan, and shall cover all penalties, surcharges, and interests for unpaid real property taxes for the year 2018 and the succeeding previous years ; Provided that the Real Property Taxes for 2019 should be paid either partially or in full. SECTION 3. Type of Tax Relief or Amnesty Granted . There shall be a condonation as regards to the payment of interests, as well as penalties and surcharges if any, on unpaid real property taxes for the year 2018 and the succeeding previous years. SECTION 4. Payment Scheme . Payment of real property taxes under this ordinance shall be made either in cash or installment basis, provided that same shall be paid within the period of the tax amnesty as provided in Section 5 hereof. After the said period, any and all unpaid installment or balance of the real property taxes shall immediately and automatically become due and demandable together with the entire amount of interests as well as the penalties and surcharges, if any. SECTION 5. Duration . Delinquent real property tax owners may avail of the tax relief and/or amnesty from the date of the effectivity of this ordinance and only until March 31, 2019 . Thereafter, there shall be no more grant of tax relief and/or amnesty to delinquent tax payers. SECTION 6. Authorization of the City Treasurer . The City Treasurer is hereby authorized to facilitate the implementation of this ordinance. SECTION 7. Separability Clause . If for any reason, any section or provision of this Ordinance is declared illegal or unconstitutional, other sections or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 8. Repealing Clause . Any previously issued ordinance, or provision of ordinance, which is inconsistent herewith is hereby repealed accordingly. SECTION 9. Effectivity Date . This ordinance shall take effect immediately after the approval thereof. aScITE Approved unanimously. I hereby certify to the correctness of the above-mentioned City Ordinance . (SGD.) ATTY BERNARD JOSEPH E. DOMINGO Secretary to the Sangguniang Panlungsod ATTESTED BY: (SGD.) RAFAEL S. MANZANO, JR. City Vice Mayor (Presiding Officer) (SGD.) JOSEFINA O. VIOLAGO City Councilor (SGD.) RAOUL M. ATADERO City Councilor (SGD.) ELMER E. PAGUIO City Councilor (SGD.) CATHERINE C. ABACAN City Councilor (SGD.) JERIMECO S. DULALIA City Councilor (SGD.) ANNA KATHRINA M. HERNANDEZ City Councilor (SGD.) ARNALDO R. VELASCO City Councilor (SGD.) MARIO T. BERBOSO City Councilor (SGD.) SALVADOR D. VIOLAGO, SR. President, LNB (SGD.) CRISANTO NIO D. CAPARAS President, SK Federation APPROVED by the City Mayor this 27th day of December, 2018. (SGD.) ATTY. HENRY R. VILLARICA City Mayor