Revised Revenue Code of the Province of Misamis Occidental

July 13, 2012 Excerpts from the Minutes of the Regular Session of the Sangguniang Panlalawigan of Misamis Occidental Held at the Sangguniang Panlalawigan Session Hall, Capitol Function Hall, Oroquieta City on July 13, 2012. Hon. Henry S. Oaminal - P Vice-Governor/Presiding Officer Hon. Ricardo O. Parojinog - OL Board Member Hon. Edilma C. Bulawin - P Board Member-Acting Maj. Floor Leader Hon. Morpheus S. Agot - P Board Member Hon. Zaldy G. Daminar - P Board Member Hon. Lovely Liezl B. Yape - P Board Member Hon. Tito B. Decina - P Board Member Hon. Gerard Teodorico R. Olegario II - P Board Member Hon. Jim R. De los Santos - P Board Member Hon. Aurora Virginia M. Almonte - OT Board Member (FABC-Pres.) Hon. Inocencio D. Pagalaran, Jr. - P Board Member-Temporary Presiding Officer Hon. Edwin B. Florida - P Board Member-Minority Floor Leader Hon. Elsa F. Navarro - P Board Member (PCL-Pres.) Hon. Sancho Fernando F. Oaminal - OT Board Member (FSK-Pres.) Legend: P - Present, OL - On Leave, OB - Official Business, OT - Official Trip MISAMIS OCCIDENTAL ORDINANCE NO. 07-12 AN ORDINANCE REVISING THE REVENUE CODE OF THE PROVINCE OF MISAMIS OCCIDENTAL Be it ordained by the Sangguniang Panlalawigan of Misamis Occidental, that: CHAPTER I ARTICLE A Short Title and Scope SECTION 1.A.01. Short Title. This Ordinance shall be known and cited as the "Revised Revenue Code of the Province of Misamis Occidental". SECTION 1.A.02. Scope and Application. This Code shall govern the levy, assessment and collection of the real property tax, Provincial taxes, fees, charges and other impositions enforced within the territorial jurisdiction of the Province of Misamis Occidental. ARTICLE B Definitions and Construction of Provisions SECTION 1.B.01. Definition of Terms. When used in this Code: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. b) Amusement places includes theaters, cinemas, concert halls, circuses, cockpits and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. c) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. d) Capital investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a single proprietorship, partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. e) Charges refers to pecuniary liability as rents or fees against persons or property. f) Corporation includes partnerships no matter how created or organized, join-stock companies, joint accounts (cuentas en participacion) , association or insurance companies but does not include general professional partnerships and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their profession, no part of the income of which is derived from engaging in any trade or business. g) Fee means a charge fixed by law or ordinance for the regulation and inspection of a business or activity. h) Levy means an imposition or collection of an assessment, tax, tribute or fine. CAIHTE i) License or Permit is a privilege or permission granted by a competent authority to engage in some business or occupation or to engage in any transaction in accordance with law. j) Operator includes the owner, manager, administrator or any other persons who operates or is responsible for the operations of a business establishment or undertaking. k) Person means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. l) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. m) Rental means the value of consideration whether in money or otherwise given for the enjoyment or use of a thing. n) Residents refers to natural persons who have their habitual residence in the province where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province. In the absence of such law, juridical persons are residents of the province where they have their legal residence or principal place of business or where they conduct their principal business or occupation. o) Revenue includes taxes, fees and charges that a state or its political subdivisions collects and receive by the treasury for public purposes. p) Services means the duties, work or functions performed or discharged/rendered by a government officer, or by a private person contracted by the government, as the case may be. q) Tax means an enforced contribution usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the purpose of supporting governmental needs. SECTION 1.B.02. Words and Phrases Not Herein Expressly Defined . Words and Phrases embodied in this Code not herein specifically defined shall have the same definition as found in R.A. 7160, otherwise known as the Local Government Code of 1991. SECTION 1.B.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision, or when applied should lead to absurd or highly improbable results. a. General Rule. All words and phrases shall be construed and understood according to common and approved usage of the language, but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this code shall be construed and understood according to such technical, peculiar or appropriate meaning. b. Gender and Number. Every word in this Code importing the masculine gender shall extend to both female and male. Every word importing the singular number shall extend and apply to several persons or things and every word importing the plural number shall extend and apply to one person or thing as well. c. Computation of time. The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or a holiday in which case the same shall be excluded from the computation and the next business day shall be considered the last day. d. References. All references to Chapter, Articles and Sections are to the Chapter, Articles and Sections in this Code unless otherwise specified. e. Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. f. Conflicting Provisions of Sections. If the provisions of different sections in the same article conflict with each other, the provisions of the section which in last in point of sequence shall prevail. CHAPTER II Real Property Taxation ARTICLE A General Provisions SECTION 2.A.01. Scope. This Chapter shall govern the administration, appraisal, assessment, levy and collection of real property tax in the Province of Misamis Occidental. SECTION 2.A.02. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: a) Real property shall be appraised at its current and fair market value; b) Real property shall be classified for assessment purposes on the basis of its actual use; c) Real property shall be assessed on the basis of a uniform classification within the Province; DETACa d) The appraisal, assessment, levy and collection of real property tax shall not be left to any private person; and e) The appraisal, assessment, levy and collection of real property shall be equitable. SECTION 2.A.03. Definitions. When used in this Article: a) Acquisition cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site. b) Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property. d) Agricultural land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland fishing and similar aqua-cultural activities and other agricultural activities and is not classified as mineral, timber, residential, commercial or industrial land. e) Appraisal is the act or process of determining the value of a property as of a specific date for a specific purpose. f) Assessment is the act or process of determining the value of a property or proportion thereof subject to tax, including the discovery, listing, classification and appraisal of properties. g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. h) Assessed Value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. i) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. l) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. m) Improvement is a valuable addition made to a property or an amelioration in its condition amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. n) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. o) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of the particular industry, business or activity which by their very nature and purpose are designed for or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose or use including, but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machine equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. p) Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such minerals. q) Reassessment is the assigning of new assessed values to property, particularly real estate as the result of a partial or individual reappraisal of the property. r) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. s) Remaining Value is the value corresponding to the remaining useful life of the machinery. aDSIHc t) Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproduction of a new replica of the property on the basis of current prices with the same or closely similar material. u) Residential Land is land principally devoted to habitation. ARTICLE B Imposition of the Real Property Tax SECTION 2.B.01. Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the Province of Misamis Occidental. SECTION 2.B.02. Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2.B.03. Exemptions from the Real Property Tax. The following are exempted from payment of the basic real property tax and the SEF tax: a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; b) Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes; c) All machineries and equipments that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned or duly registered cooperatives as provided for under R.A. No. 6938; e) Machinery and equipment used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 2.B.04. Proof of Exemption of Real Property from Taxes. Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Article shall file with the Municipal Assessor within thirty (30) days from the date of declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 2.B.05. Withdrawal of Tax Exemption. Any exemption from payment of the real property tax previously granted to or presently enjoyed by all persons whether natural or juridical including government-owned or controlled corporations are hereby withdrawn upon the effectivity of the Revised Revenue Code, except as provided herein. ARTICLE C Idle Land Tax SECTION 2.C.01. Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2.C.02. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the Province more than One Thousand (1,000) square meters in area, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2.C.03. Idle Lands Exempt from Tax. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving or utilizing the same by reason of force majeure , civil disturbance, natural calamity or any cause or circumstance. Any person having legal interest on the land desiring to avail of the redemption under this Section shall file the corresponding application with the Provincial Treasurer. The application shall state the grounds under which the exemption is being claimed. ETHIDa SECTION 2.C.04. Collection and Accrual of Proceeds of the Idle Land Tax. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province. SECTION 2.C.05. Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor shall make and keep an updated record of all idle lands located within the Province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2.C.06. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 2F.05 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid, provided, however , that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. ARTICLE D Appraisal and Assessment of Real Property SECTION 2.D.01. Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the Province in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the Local Government Code. For this purpose, the Municipal Assessor upon instruction of the Provincial Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of One Hundred Pesos (P100.00) plus one (1%) percent of the assessed value of the real property. SECTION 2.D.02. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, or their duly authorized representative, owning or administering real property, including the improvements, within the Province of Misamis Occidental to prepare, or cause to be prepared and file with the Provincial Assessor or the Municipal Assessor a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Provincial Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the Provincial Assessor through the Municipal Assessor once every three (3) years during the period from January first to June thirty commencing with the calendar year 2001. SECTION 2.D.03. Duty of Person Acquiring Real Property or Making Improvement Thereon. a. It shall be the duty of any person or his duly authorized representative, acquiring at any time real property situated in the Province or making any improvement on real property to prepare or caused to be prepared, and file with the Provincial Assessor or the Municipal Assessor, a sworn statement declaring the true value of the subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement whichever comes earlier. b. In the case of houses, buildings or other improvements acquired or newly constructed which will require building permits, property owners or their duly authorized representative shall likewise file a sworn declaration of the true value of the subject house, building or other improvement within sixty (60) days after: 1. The date of a duly notarized final deed of sale contract or other deed of conveyance covering the subject property executed between the contracting parties; 2. The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3. The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon an existing building, house or other real property whichever comes earlier. c. In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the Provincial Assessor or his authorized deputy Municipal Assessor. For this purpose, the Provincial or Municipal Assessor may secure certification of the Building Official or Engineer or other appropriate official stationed in the municipality. d. Property owners or administrators who fail to comply with the above provision shall be subject to a fine of One Hundred Pesos (P100.00) plus one percent (1%) of the assessed value of the real property. SECTION 2.D.04. Declaration of Real Property by the Provincial/Municipal Assessor. a) When any person, natural or juridical, by whom real property is required to be declared under Sec. 2.D.02 and Sec. 2.D.03 of this Code refuses or fails to, for any reason, make such declaration within the time prescribed, the Provincial Assessor or the Municipal Assessor concerned shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. cSEDTC b) In the case of real property discovered whose owner or owners are unknown, the Provincial Assessor or the Municipal Assessor concerned shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Sec. 2.D.02 or Sec. 2.D.03 of this Code, as the case may be. c) No oath shall be required of a declaration made by the Provincial or Municipal Assessor. SECTION 2.D.05. Listing of Real Property in the Assessment Roll. a) The Provincial Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the Province/Municipality. Real property shall be listed, valued and assessed in the name of the owner or administrator or anyone having legal interest in the property. b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by the deceased may be listed, valued and assessed in the name of one or more co-owners; provided however, that such heir, devisee or co-owner shall be liable severally and proportionately for all obligations imposed under this Chapter and the payment of the real property tax with respect to the undivided property. c) The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of an individual. d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted for consideration or otherwise to a taxable person shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2.D.06. Real Property Identification System. All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the Provincial Assessor and/or his authorized deputy Municipal Assessor pursuant to the guidelines issued by the Department of Finance for the purpose. SECTION 2.D.07. Notification of Transfer of Real Property Ownership. a) Any person who shall transfer real property ownership to another shall notify the Provincial Assessor or the Municipal Assessor where the property is located within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the Provincial Assessor or the Municipal Assessor where the property is located the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the Provincial Assessor or the Municipal Assessor an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Sec. 2.D.02 and Sec. 2.D.03 of this Code. SECTION 2.D.08. Duty of Register of Deeds to Apprise the Provincial/Municipal Assessor of Real Property Listed in Registry. a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the Provincial Assessor and Municipal Assessor concerned, within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which shall include a brief but sufficient description of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, partition or other forms of alienation. b) It shall be the duty of the Register of deeds to require every person which shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be valid cause for the Register of Deeds to refuse the registration of the document. c) The Register of Deeds and Notaries Public shall furnish the Provincial Assessor and the Municipal Assessor concerned with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. SECTION 2.D.09. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the Provincial/Municipal Assessor. a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration of any machinery, including machines, mechanical contrivance and apparatus attached or affixed on lands or to another real property shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the Provincial Assessor or the Municipal Assessor. SDAaTC b) Any official referred to in paragraph a) hereof shall likewise furnish the Provincial Assessor or the Municipal Assessor with copies of the building floor plans and/or n c) certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance. SECTION 2.D.10. Duty of Geodetic Engineers to Furnish Copy of Plans to the Provincial/Municipal Assessor. It shall be the duty of all Geodetic Engineers, public or private, to furnish free of charge the Provincial Assessor or the Municipal Assessor with a white or blueprint copy of each of all approved original of subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 2.D.11. Preparation of Schedule of Fair Market Values. a) Before any general revision of property assessment is made pursuant to the provisions of this Chapter, there shall be prepared a schedule of fair market values by the Municipal Assessor to be submitted to the Provincial Assessor for the different classes of real property situated in the Municipality. The Provincial Assessor shall review, consolidate and submit the schedule of fair market values in all municipalities to the Sangguniang Panlalawigan for enactment of a separate Ordinance. The Provincial Ordinance adopting the schedule of fair market values shall be published in a newspaper of general circulation in the Province or in the absence thereof, shall be posted in the provincial and municipal hall and in two other conspicuous places in every municipality. b) In the preparation of schedules of fair market values, the Provincial/Municipal Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2.D.12. Authority of the Provincial/Municipal Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the Provincial/Municipal Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. SECTION 2.D.13. Amendment of Schedule of Fair Market Values. The Provincial Assessor may recommend to the Sangguniang Panlalawigan amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2.D.14. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial or special by the Provincial and Municipal Assessors. SECTION 2.D.15. Special Classes of Real Property. All lands, buildings and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2.D.16. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 2.D.17. Assessment Levels. The assessment level to be applied to the fair market value of real property to determine its assessed value shall be as follows: 1. On Lands : Class Assessment Levels Residential 20% Agricultural 25% Commercial 50% Industrial 50% Mineral 50% Timberland 20% 1.1 Agricultural Improvements 25% 2. On Buildings and Other Structures : A. Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% B. Agricultural acEHCD Fair Market Value Over Not Over Assessment Levels P300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% C. Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% D. Timberland Fair Market Value Over Not Over Assessment Levels P300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% 3. On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% 4. On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-Owned or Controlled Corporations engaged in the supply of water and/or generation and transmission of electric power 10% SECTION 2.D.18. General Revision of Assessments and Property Classification. a) The Municipal Assessor upon instruction of the Provincial Assessor shall undertake a general revision of real property assessments once every three (3) years. For this purpose, the Municipal Assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the municipality in accordance with the rules and regulations issued by the Department of Finance. b) The general revision of assessments of property classification shall commence upon the enactment of an Ordinance by the Sangguniang Panlalawigan adopting the schedule of fair market values. Thereafter, the Municipal Assessor upon instruction of the Provincial Assessor shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 2.D.19. General Revision of Assessment; Expenses Incident Thereto. Expenses incident to the general revision of real property assessment shall be shared proportionately by the Municipalities and the Province, which shall be provided in their respective Appropriation Ordinance. SECTION 2.D.20. Valuation of Real Property. In case where: (a) real property is declared and listed for taxation purposes for the first time; (b) there is an on-going general revision of property classification and assessment; or (c) a request is made by a person whose name the property is declared, the Provincial Assessor or the Municipal Assessor concerned shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon; provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 2.D.21. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first day of January of any year shall take effect on the first day of January of the succeeding year; provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any abnormal cause shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following reassessment. SECTION 2.D.22. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment; provided, however , that such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates enforced during the corresponding period. SDHTEC If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise such taxes shall be subject to an interest at the rate of two (2%) percent per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 2.D.23. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment increased or decreased, the Provincial Assessor through the Municipal Assessor shall within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 2.D.24. Appraisal and Assessment of Machinery. a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Banko Sentral ng Pilipinas. SECTION 2.D.25. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of five (5%) percent of its original cost or its replacement or reproduction cost, as the case may be, for each year of use. Provided, however , that the remaining value for all kinds of machinery shall be fixed at twenty (20%) percent of such original, replacement, or reproduction cost for so long as the machinery is useful and operational. ARTICLE E Assessment Appeals SECTION 2.E.01. Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals. a) The Provincial Board of Assessment Appeals shall be composed of the Register of Deeds of the Province as chairperson, the Provincial Prosecutor and the Provincial Engineer, as members, who shall serve as such in an ex-officio capacity without additional compensation. b) The Chairperson of the Board shall have the power to designate any employee of the Province to serve as Secretary to the Board also without additional compensation. c) The Chairperson and Members of the Provincial Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein set forth: "I _____________, after having been appointed to the position of ______________ in the Province of Misamis Occidental and now assuming position as ____________________ of the Provincial Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the Provincial/Municipal Assessors submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God" _________________ Signature Subscribed and sworn to before me this _____ day of ____________ at the ________________ Philippines. ___________________ Signature of Officer Administering Oath SECTION 2.E.02. Meetings and Expenses of the Board of Assessment Appeals. a) The Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or travelling expenses for his attendance in Board Meetings, except when conducting an ocular inspection in connection with a case under appeal. b) All expenses of the Board shall be charged against the General Fund of the Province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board to operate effectively. AScHCD SECTION 2.E.03. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the Municipal Assessor in the assessment of his property may, within thirty (30) days from the date of receipt of written notice, appeal to the Provincial Assessor who shall decide within fifteen (15) days from receipt of the written appeal. If the real property taxpayer is not satisfied with the decision of the Provincial Assessor, he may, within fifteen (15) days from the date of receipt of the decision of the Provincial Assessor, appeal to the Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2.E.04. Action by the Board of Assessment Appeals. a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions and issue subpoena ad testificandum and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Provincial/Municipal Assessor with a copy of the decision of the Board. In case the Provincial Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board may within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 2.E.05. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the Provincial/Municipal Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. ARTICLE F Collection of Real Property Tax SECTION 2.F.01. Date of Accrual of Tax. The real property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2.F.02. Collection of Tax . The collection of the real property tax with interest thereon and related expenses shall be the responsibility of the Provincial Treasurer and the Municipal Treasurer concerned. Upon recommendation of the Provincial Treasurer, the Provincial Governor shall authorize the Municipal Treasurer concerned to deputize the Barangay Treasurer to collect all taxes on real property located in the Barangay; provided, that the Barangay Treasurer is properly bonded for the purpose; provided, further, that the premium on the bond shall be paid by the Municipal Government concerned. SECTION 2.F.03. Provincial Assessor to Furnish Municipal Treasurer through the Provincial Treasurer with Assessment Roll. On or before the thirty-first day of December of each year, the Provincial Assessor shall submit an Assessment Roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the Provincial Treasurer and in order to comply with this obligation, the assigning of ARP (Assessment of Real Property) Number of every real property use shall be strictly made in the Provincial Assessor's Office. SECTION 2.F.04. Notice of Time for Collection of Tax . The Provincial Treasurer shall, on or before the thirty-first of January each year, in the case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the Municipal Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2.F.05. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments; the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. AcICHD Both the basic tax and the additional one (1%) percent SEF must be collected simultaneously. Payment of real property taxes shall first be applied to prior years of delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payment be credited for the current period. SECTION 2.F.06. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 2.F.05 hereof shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interests on the unpaid tax, or portion thereof, exceed thirty six (36) months. SECTION 2.F.07. Tax Discount for Advance and Prompt Payment. If the basic real property tax and the additional tax accruing the SEF are paid on time or in advance in accordance with the schedule of payments as provided in Section 2F.05 hereof, the taxpayer shall be granted discounts, in the manner as follows: a) Prompt payment shall be given a discount of ten percent (10%); b) Advance payment shall be entitled to twenty percent (20%) of the tax due. Payments shall be considered as prompt when the prescribed period of payment and payments are considered advance if made not later than the third quarter of the preceding year for taxes due the following year. SECTION 2.F.08. Payment under Protest. a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt the words "paid under protest''. The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60%) days from receipt. b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty (50%) percent shall form part of the proceeds to be distributed in accordance with SEC. 2.G.01 of this Code. c) In the event that the protest is finally decided in favor of the taxpayer the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. d) In the event that the protest is denied or upon the lapse of the sixty-day (60) period prescribed in subparagraph (a) the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2.F.09. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessments Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2.F.10. Notice of Delinquency in the Payment of Real Property Tax. a) When the real property tax or any other tax imposed under this chapter becomes delinquent, the Provincial Treasurer through the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Municipal Hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. b) Such notice shall specify the date open which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interest and penalties may be made in accordance with Sec. 2.F.06 of this code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 2.F.11. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Chapter, the Province may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a prerequisite to such remedies. The notice of delinquency required in Sec. 2.F.10 hereof shall be sufficient for the purpose. SECTION 2.F.12. Provincial Government's Lien. The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 2.F.13. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owners of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property at the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial and Municipal Assessor concerned and the Register of Deeds who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Provincial Governor and the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 2.F.14. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. ICHDca SECTION 2.F.15. Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable pardon thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the Provincial building, and in a publicly accessible and conspicuous place in the Municipality where real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or the person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the municipal building, or on the property to be sold or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Mayor and the Sangguniang Panlalawigan, and which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a Certificate of Sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Section, including the expenses of advertisement and sale. SECTION 2.F.16. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on that purchase price from the date of redemption. Such payment shall invalidate the Certificate of Sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a Certificate of Redemption which shall be issued by the Provincial Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or the person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the Certificate of Sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2.F.17. Final Deed to Purchaser. In case the owner or person, having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 2.F.18. Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected open the records of his office to the Provincial Governor and the Sangguniang Panlalawigan. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the Provincial Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Province. SECTION 2.F.19. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, through a separate Ordinance and upon notice of not less than twenty (20) days, sell, and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall be distributed in accordance with Sec. 2.G.01. SECTION 2.F.20. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 2.F.21. Collection of Real Property Tax through the Courts. The delinquent basic real property tax or any other tax levied under this Chapter shall constitute a lawful indebtedness of the taxpayer. The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this Chapter by civil action in any Court of competent jurisdiction. The following civil action shall be filed by the Provincial Treasurer within the period prescribed in SEC. 2.F.25. TCAScE a) The Provincial Treasurer shall furnish the Provincial Attorney a certified Statement of Delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the Province in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. b) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Attorney the exact address of the defendant where he may be served with summons. SECTION 2.F.22. Action Assailing Validity of Tax Sale. No court shall entertain in any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 2.F.23. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the Provincial Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 2.F.24. Provincial Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Provincial Governor and the Sangguniang Panlalawigan on or before the thirty-first of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided therein. SECTION 2.F.25. Periods Within Which to Collect Real Property Taxes. The real property and any other tax levied under this Chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud and intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: a) The Provincial/Municipal Treasurer is legally prevented from collecting the tax; b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period to collect; or c) the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE G Disposition of Proceeds SECTION 2.G.01. Disposition of Proceeds. The proceeds of the basic real property tax including interest thereon, proceeds from the use, lease of disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Chapter, shall be distributed as follows: a) Province Thirty-five percent (35%) shall accrue to the General Fund; b) Municipality Forty percent (40%) shall accrue to the General Fund of the Municipality where the real property is located, and; c) Barangay Twenty-five percent (25%) shall accrue to the General fund of the Barangay where the real property is located. The share of the Barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the real property tax due prior to the effectivity of the Local Government Code of 1991 shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2.G.02. Application of the Proceeds of the SEF Tax. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined by the Local School Board concerned. cTDaEH SECTION 2.G.03. Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the General Fund of the Province and the Municipality where the idle land is located shall be distributed as follows: a) Province Thirty-five percent (35%) shall accrue to the General Fund; b) Municipality Forty percent (40%) shall accrue to the General Fund of the Municipality where the real property is located, and; c) Barangay Twenty-five percent (25%) shall accrue to the General fund of the Barangay where the real property is located. ARTICLE H Special Provisions SECTION 2.H.01. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the Province, the Sangguniang Panlalawigan shall, by Ordinance passed prior to the first day of January of any year and upon recommendation of the Provincial/Municipal Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 2.H.02. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the Province. SECTION 2.H.03. Duty of the Register of Deeds and Notaries Public to Assist the Provincial/Municipal Assessor. It shall be the duty of the Register of Deed and the Notaries Public to furnish the Provincial/Municipal Assessor with copies of all contracts; sale, transfer or other conveyances which includes lease or mortgage of real property received by and/or acknowledged before them. SECTION 2.H.04. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the Provincial/Municipal Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2.H.05. Fees in Court Actions. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Provincial/Municipal Treasurer or Assessor shall be exempt from the payment of court and sheriff's fees. SECTION 2.H.06. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property. As provided in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the Provincial Government if registered in the Registry of Property, shall be exempt from documentary stamp tax and registration fees. SECTION 2.H.07. Real Property Assessment Notices or Owner's Copies of Tax Declarations Exempt from Postal Charges or Fees. As provided in Section 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declarations sent through the mails by the Provincial/Municipal Assessor shall be exempt from the payment of postal charges and fees. SECTION 2.H.08. Sale and Forfeiture before Effectivity of Local Government Code of 1991. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of the Local Government Code shall be governed by the provisions of applicable Ordinances or laws then in force. SECTION 2.H.09. Penalties for Omission of Property from Assessment of Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently underassesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this chapter to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. SECTION 2.H.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. SECTION 2.H.11. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. cSaATC CHAPTER III Provincial Taxes ARTICLE A Tax on Transfer of Real Property Ownership SECTION 3.A.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership of title of property at the rate of fifty-five percent (55%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the prevailing schedule of fair market value enacted by the Sangguniang Panlalawigan shall be used. The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. SECTION 3.A.02. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the Provincial Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 3.A.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.A.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount of interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.A.05. Administrative Provisions . a) The Register of Deeds of the Province shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial Assessor shall likewise make the same requirement before cancelling the old tax declaration and issuing a new one in place thereof, and b) Notaries public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 3.A.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE B Tax on Business of Printing and Publication SECTION 3.B.01. Imposition of Tax. There is hereby levied a tax at the rate of five point five percent (5.5%) of one percent (1%) of the gross annual receipts of the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature. In the case of a newly-started business, the tax shall be five point five percent (5.5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof. SECTION 3.B.02. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SECTION 3.B.03. Time of Payment. The tax shall be paid to the Provincial Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3.B.04. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.B.05. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceeds thirty-six (36) months. SECTION 3.B.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE C Franchise Tax SECTION 3.C.01. Definition of Franchise. It is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety which includes, but not limited to: Telecommunication Radio Stations Internet Services Cable Television Two-way radio Frequency SECTION 3.C.02. Imposition of Tax. There is hereby levied a tax at the rate of fifty-five percent (55%) of one (1%) percent on businesses enjoying a franchise based on the gross annual receipts for the preceding calendar year which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the Province. In the case of a newly-started business, the tax shall be five point five percent (5.5%) of one (1%) percent of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: a) If the principal office of the business is located in the Province, the paid-up capital stated in the Articles of Incorporation in case of a corporation, or in any similar document in case of other types of business organization, shall be considered as the capital investment. b) Where there is a branch or sales office which commences business operations during the same year as the principal office which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the Province or City where it is located. c) Where the newly started business located in the Province is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 3.C.03. Exclusion. The term business enjoying franchise shall not include holders of Certificates of Public Convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise. SECTION 3.C.04. Time of Payment. The tax together with the Governor's Permit shall be paid first before the issuance of business permit from the municipality where the business is located within the first twenty (20) days of January or of each subsequent quarter as the case may be. EATCcI SECTION 3.C.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as tax due. SECTION 3.C.06. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax due is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.C.07. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE D Tax on Sand, Gravel and Other Quarry Resources SECTION 3.D.01. Imposition of Tax. There is hereby levied and collected a tax of eight percent (8%) of the fair market value on site, but in no case shall it be less than Nine Pesos (P9.00) per cubic meter of ordinary stones, sand, gravel, earth extracted from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of Misamis Occidental. The fair market value of the extracted quarry resources shall be based on DTI or other concerned agencies' most current price lists. SECTION 3.D.02. Time and Place of Payment. The tax shall be due and payable to the Provincial Treasurer or his authorized representatives, upon approval of the Governor of the permit to extract the above mentioned materials and the issuance of the Governor's permit and before the materials are taken or removed. SECTION 3.D.03. Surcharge for Late Payment. Failure to pay the tax in this Article shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.D.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until the tax due is fully paid. SECTION 3.D.05. Administrative Provisions. a) Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor and filed with the Provincial Mining Regulatory Board through the ENRO. b) Monthly Reports. All permittees shall submit within ten (10) days after the end of each calendar month to the ENRO copy furnished the Provincial Treasurer a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permittee or his agent, the amount or fees paid, the selling price and the names and addresses of persons to whom the same were sold. SECTION 3.D.06. Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: a) Province, thirty percent (30%); b) Municipality where the gravel and sand and other quarry resources are extracted, thirty percent (30%); c) Barangay where the gravel and sand and other quarry resources are extracted, forty percent (40%). Provided, that the proceeds will be used for environment protection projects and activities especially in the areas where the quarry is made; Provided further, that Municipal and Barangay corresponding shares shall be remitted monthly. SECTION 3.D.07. Conditions for the Issuance of the Permit to Extract. Permits to extract issued under this Ordinance shall be subject to the following conditions: a) The permit may be suspended or revoked at any time by the Governor or by the Sangguniang Panlalawigan by virtue of an approved Resolution, when public interest so requires; upon the failure of the permittee to comply with any of the terms and conditions stated in the permit; and, any misrepresentation contained in its supporting documents; b) The permit is for a period of one (1) year, renewable for a like period, provided, that the application for renewal shall be filed before the expiry date thereof, and that the permittee has complied with the provisions of the Philippine Mining Act of 1995; c) The permit shall be for the exclusive use and benefit of the permittee and not directly or indirectly, for the benefit of other person, whether natural or juridical, and that the areas covered by the permit shall be used for the purpose only of extracting and disposing the materials therein authorized; d) The permittee shall, before the issuance of the permit, execute a bond issued by the Government Service Insurance System (GSIS) to guarantee the performance of the permittee's obligations of the provisions of Republic Act No. 7942; e) The permittee shall manage its operations in a technically and environmentally responsible manner to achieve a safe non-polluting and self-sustaining post disturbance land form; f) The permittee shall conform to laws, rules and regulations, among others, labor, safety and health standards; g) The permittee shall not interfere with the rights of other permittees/operators/contractors; h) The permittee shall recognize and respect the rights, customs and traditions of local communities, particularly indigenous cultural communities; i) The permittee shall immediately stop digging and extracting materials the moment man-made articles or artifacts are found. It shall notify the Director of the National Museum of such findings, in which case, the digging shall be under the supervision of the National Museum until said artifacts are recovered; j) The permittee shall not, by virtue of the permit, acquire any title over the permit area, without prejudice to its acquisition of the land/surface rights through any mode of acquisition provided by law; k) The permittee shall pay fees, taxes and other obligations in accordance with existing laws, rules and regulations; l) The statements made in the application or those made later in support thereof, shall be considered as conditions and essential parts of the permit, and any misrepresentation therein stated shall be a cause for the cancellation of the permit; m) The extraction shall not be allowed within a distance of one (1) kilometer from the boundaries of reservoirs established for public water supply or of any public or private works or structures, unless prior clearance from the agency or owner is obtained; n) The extraction shall be confined within the area specified in the permit, the boundaries of which are established on the ground by prominent markers; o) The permittee shall assume full responsibility for damages to public or private property or to any injury to persons or loss of human life occasioned by his extraction or operation under the permit; p) The permit shall be used exclusively for the benefit of the permittee and shall not be transferred to any person, natural or juridical, without the approval of the Provincial Governor; CAacTH q) The permit shall be available at all times for inspection by any representative of the Provincial Governor or the Provincial Treasurer; r) The permittee shall put up a signboard of reasonable size at a conspicuous place at the area of extraction which shall legibly and substantially reflect the contents of his permit; and s) The permittee shall keep a book of accounts wherein there shall be entered everyday the following data: 1. Quantity and kind of materials removed from the area covered by the permit; 2. Amount of tax paid therefor, if any; 3. The selling price of the materials removed; 4. The names and addresses of the buyers of the materials removed from the area; and 5. Such other transactions in connection with the permittee's business or operation. t) The permittee shall within ten (10) days after the end of each month, submit to the ENRO, copy furnished the Office of the Provincial Governor and the Director or Mines and Geosciences Bureau a report under oath stating the quantity and kind of materials sold or disposed of, during the period covered by the report, their selling prices, the names and addresses of the persons to whom the same were sold or disposed of, and quantity and kind of materials left in the stock; and, u) Such other conditions as the Provincial Governor or the Sangguniang Panlalawigan, by virtue of an Ordinance, may impose. SECTION 3.D.08. Survey Plan. All applications, except applications in a permit for personal use and renewal of permit shall be supported by a survey plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall contain general information, including technical description, reference point, location map, etc.. SECTION 3.D.09. Verification of Areas. Upon payment by the applicant of a verification fee, the Provincial Engineer, the ENRO, the Chairpersons of the Committees on Ways and Means and Environment Natural of the Sangguniang Panlalawigan or their authorized representative, in coordination with the Municipal or City Mayor and the Punong Barangay concerned, shall conduct field verification of the area applied for and submit a report and recommendation to the Provincial Governor. SECTION 3.D.10. Environmental Protection and Rehabilitation of Excavated Areas. Holders of Permits, other than special permit, shall endeavor to preserve the ecological balance in the area and shall rehabilitate the excavated area to conditions suitable for agricultural or other economic endeavors; provided, to guarantee faithful compliance with the said obligation a surety bond issued by the Government Service Insurance System (GSIS) in the amount of Twenty Thousand Pesos (P20,000.00) per hectare or a fraction thereof shall be posted by the applicant before the grant of the permit with a surety acceptable to the Provincial Governor. SECTION 3.D.11. Suspension or Revocation of the Permit. Notwithstanding the other provision of this Ordinance, the permit to extract may be suspended or revoked by the Provincial Governor or by the Sangguniang Panlalawigan, by virtue of a duly approved Resolution, in any of the following grounds: a) If the public interest on account of the peace and order condition of the area so demands; b) Violation of any of the terms and conditions of the permit; and c) For ecological reasons. SECTION 3.D.12. Assignment and Transfer. An application or permit to extract may be assigned or transferred by the applicant or permittee to the qualified person by means of a duly notarized instrument and approved by the Provincial Governor. SECTION 3.D.13. Delivery Receipts. Before starting any operation, the permittee shall secure delivery receipts from the Office of the Provincial Treasurer and shall at all times issue said delivery receipts to truck drivers engage in hauling sand, gravel and other quarry resources/materials within the permit area. The original receipts shall be issued to and carried by the truck drivers while in transit and shall be shown upon demand. The duplicate of the receipt shall be attached to the monthly report required under SEC. 3D.05(b). Failure of the owner/driver or any persons transporting quarry resources, to present the delivery receipt shall be a ground for the impounding of the vehicle loaded with sand and gavel at the nearest PNP station. For this purpose, moving checkpoints shall be manned by a composite team from PTO, PG-ENRO and PNP and it shall be released only upon payment of an Administrative Fine of P200.00 per cubic meter at the Provincial Treasurer's Office or to any of its authorized deputies. SECTION 3.D.14. Procedure in the Issuance of Permit. The herein procedure shall be followed for the issuance of the permit to extract: A. Industrial Permit. An industrial permit covers an area in excess of five (5) hectares for an individual and fifty (50) hectares for a partnership/corporation and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources that necessitates the use of mechanical processing. The permit shall be for a period of five (5) years, renewable for the same period, but not exceeding the total of twenty-five (25) years: IAETDc 1. Condition Precedent. The permittee shall not be allowed to operate until after the processing machinery or crushing equipment shall have been installed; provided, that the permittee may enter into an operating agreement duly registered with the Office of the Provincial Governor with an owner existing processing plant; provided further, that failure of the permittee to install the equipment within six (6) months from the grant of the permit may cause its revocation; 2. Requirements. The application for industrial permit shall be supported by the following documents: a) Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Office of the Provincial Governor; b) Project study prepared, signed, and sealed by a licensed Engineer duly accredited by the Office of the Provincial Governor, stating among others, the nature and kind of materials applied for, production rate, equipment and machineries to be used, estimated volume of deposit, financing scheme, marketing, technical and personnel operations, and rehabilitation plan and economic feasibility study of the proposed operation; c) Initial environmental report or environmental impact report duly signed by the Provincial Environmental and Natural Resources Officer (PENRO); d) Certification from the Provincial Environment and Natural Resources Officer (PENRO) whether the area is public or private land; e) Certification of the Punong Barangay of the area concerned attesting to the fact of survey conducted; and f) Proof of financial and technical capabilities of the applicant to develop and exploit the materials applied for and rehabilitate the excavated area affected. B. Commercial Permit. A commercial permit shall cover an area of not more than one (1) hectare, including foreshore, and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources which are taken in the natural or original state without undergoing processing. It is granted for a period of not more than one (1) year renewable for the same period. 1. Requirement. A commercial permit application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environmental examination report and operational plan and rehabilitation plan of the area applied for; 2. Surety Bond. To answer for and guarantee payment for whatever actual damage that may be incurred by reason of permittee's operation, a surety bond of Fifteen Thousand Pesos (P15,000.00) shall be posted by the permittee in a surety acceptable to the Provincial Governor. C. Gratuitous Permit. A Gratuitous permit is granted to any government instrumentality or entity in need of materials for infrastructure projects undertaken under its administration, covering an area of not more than one (1) hectare for a period co-terminus with the duration of the project, but not more than one (1) year, renewable for the same period. 1. Conditions and Limitations. A gratuitous permit may be issued under the following conditions and limitations: a) The applicants shall submit a project proposal as to where the materials to be taken shall be used and the estimated volume needed; b) The permittee shall, whenever practicable, use its own vehicle and equipment in extracting, hauling and transporting the materials; provided, however, that the permittee may enter into a contract with a private person or entity for the purpose of hauling and transporting such materials; c) The extracted materials shall be used exclusively for infrastructure project and in no case shall the same be disposed for commercial purposes; d) There shall be issued delivery receipts to be carried by the drivers of hauling vehicles; e) The permittee shall submit to the ENRO, copy furnished the Office of the Provincial Governor and the Provincial Treasurer, the monthly report required in Section 3.D.05(b) hereof; f) In special cases, mare than one (1) permit may be granted to the permittee depending upon the volume of the materials needed in the project proposal, proximity, size and other factors. D. Special Permit. The Provincial Governor may, upon request in writing and pending approval of the application for the regular permit, grant the application of a special permit to conduct commercial operations for a period of not more than sixty (60) days and a volume of not more than one thousand (1,000.00) cubic meters non-renewable, provided, that the Provincial Governor shall act on the applications for the regular permits within sixty (60) days from submission thereof. SECTION 3.D.15. Permit for Personal Use. The Provincial Governor may issue to an individual resident of the Province to extract the materials covered by this Ordinance in such quantity or volume as may be needed, exclusively for the construction or repair of the applicant's dwelling and other structures for his backyard livelihood projects. SECTION 3.D.16. Enforcement and Implementation. The Provincial Governor through the Provincial Treasurer, Deputy Provincial/Municipal Treasurers, Municipal/City Mayors, City Treasurers, Punong Barangays concerned, ENRO and duly deputized Tax Enforcers, with the assistance of the Philippine National Police shall enforce this Ordinance. The Provincial Treasurer shall render a monthly report to the Provincial Governor and the Sangguniang Panlalawigan on the enforcement of this Ordinance and such report may contain recommendations on the problems encountered in the enforcement of this Ordinance. SECTION 3.D.17. Prohibited Acts. The following acts or omissions shall be deemed unlawful: 1) Extraction of sand, gravel and other quarry resources covered by this Ordinance without any permit; 2) Misrepresentation made in the application for permit or in the supporting documents thereof; 3) Unauthorized transfer of permit to an individual, partnership and corporation; 4) Extraction of sand, gravel and other quarry resources in excess of the allowable quantity specified in the permit; 5) Selling, transferring or conveying a false permit; 6) Failure to put up ground markers in the permitted areas; 7) Unauthorized removal or destruction of boundary markers; 8) Failure to put-up the required signboard in the area covered by the permit; 9) Failure to keep book of accounts; 10) False entries in the book of accounts; SaCIDT 11) Failure to submit monthly or quarterly reports, as the case may be; 12) Unauthorized refusal to allow the Provincial Governor, ENRO, Provincial Treasurer and the Provincial Accountant or their duly authorized representatives to inspect the book of accounts; 13) Failure to present the delivery receipt by the driver of vehicles hauling sand, gravel and other quarry materials; 14) Issuing fake delivery receipts; 15) Disposing of commercially, the sand, gravel and other quarry resources extracted under gratuitous permit; 16) Willful obstruction or harassment of the Provincial Governor or his duly authorized representatives in the performance of their duties pursuant to this Ordinance; and 17) Willful obstruction, harassment or prevention of the permittee's from undertaking the extractions and operations pursuant to the permit. SECTION 3.D.18. Penalty. Any violation of the provisions of this Article except subsection (12) of Sec. 3.D.17 shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos (P5,000.00) or an imprisonment of not less than two (2) months nor more than six (6) months, or both, at the discretion of the court. ARTICLE E Professional Tax SECTION 3.E.01. Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Thirty Pesos (P330.00). SECTION 3.E.02. Coverage. The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax: Actuaries; architects: land and naval; aviators; certified public accountants; chemists; criminologists; custom brokers; dentists; dieticians; engineers: aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers); mining, sanitary, etc.; food technologists; foresters; insurance agents, sub-agents, brokers or adjusters; real estate appraisers and consultants; geologists; land surveyors; lawyers; marine officers: third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians; nurses; nutritionists; opticians, optometrists; pharmacists, physical and occupational therapists; real estate brokers; registered electricians; stock brokers; sugar technologists; and veterinarians. SECTION 3.E.03. Exemption. Professionals exclusively employed in the Government shall be exempt from the payment of this tax. SECTION 3.E.04. Payment of the Tax. The Professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 3.E.05. Time of Payment. The professional tax shall be payable annually on or before the thirty-first day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 3.E.06. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.E.07. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.E.08. Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the Province of Misamis Occidental where he practices his profession or where he maintains his principal office, in case he practices his profession in several places. SECTION 3.E.09. Administrative Provisions. a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: 1) Require payment by the person of the tax on his profession before employment and annually thereafter, and 2) submit a list of professionals under his/their employ to the Provincial Treasurer including the following information on or before the last day of March every year: i. Name of Professional ii. Profession cHECAS iii. Amount of Tax Paid iv. Date and Number of Official Receipt v. Year Covered and Place of Payment c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, book of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. d) For the purpose of collecting the tax, the Provincial Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by the competent authority before accepting payment of their professional tax for the current year. The Professional Regulations Commission shall likewise require the professional's presentation of proof of payment before registration of professionals or renewal of their licenses. SECTION 3.E.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE F Amusement Tax SECTION 3.F.01. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadium, cockpits and other amusement places and other amusement places at the rate of fifteen percent (15%) of the gross receipts from admission fees. SECTION 3.F.02. Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees or operators and paid to the Provincial Treasurer before the grass receipts and divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3.F.03. Exemptions. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 3.F.04. Accrual of Proceeds of the Tax. The proceeds from the amusement tax shall be divided equally between the Province and the Municipality where the amusement place is located. SECTION 3.F.05. Time and Manner of Payment. The tax imposed herein on the gross receipts realized during the month shall be paid to the Provincial Treasurer within fifteen (15) days of the succeeding month. A Monthly Amusement Tax Return indicating the gross receipts for the month duly certified by the proprietor, owner, operator or lessee under oath shall be submitted to the Provincial Treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The Provincial Treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SECTION 3.F.06. Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return. Any owner or operator of an amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article. SECTION 3.F.07. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.F.08. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.F.09. Administrative Provisions. a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Provincial Treasurer without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Provincial Treasurer shall likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his office. A color scheme and numbering system shall be prescribed by the Provincial Treasurer for control purposes. AHDacC b) The Provincial Treasurer shall require owners, proprietors, operators or lessees of amusement places to provide their establishments' two (2) boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter "O'', and the other half shall be deposited in the other box marked with letter "G". c) The boxes for used admission tickets shall be provided with two (2) lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the Provincial Government. Both boxes shall be opened daily in the presence of representatives from the management and the Provincial Government who shall certify the number of admission tickets by denomination in the Daily Count Sheet. The Daily Count Sheets of admission tickets shall be attached to the Monthly Amusement Tax Return to be submitted to the Provincial Treasurer. The Municipal Treasurer of the Municipality where the amusement place is located shall be furnished a copy of such return. d) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, showing the amount of admission price. When there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in waiting the Provincial Treasurer the details of the changes in admission price. SECTION 3.F.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE G Annual Fixed Tax for Every Delivery Truck, Van and Heavy Equipment SECTION 3.G.01. Imposition of Tax. There shall be levied and collected an annual fixed tax for every delivery truck, van and heavy equipment operating within the territorial jurisdiction of the Province as follows: a) Manufacturers, producers, wholesalers, dealers or retailers engaged in the delivery and distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, petroleum products, agricultural, aquatic and other products to sale outlets or customers, whether directly or indirectly, within the Province at the following rates: i. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 2,001 kgs. and above P550.00 ii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,501 kgs. to 2,000 kgs. P495.00 iii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,500 kgs. to 1,000 kgs. and below P385.00 b) Operators of motor vehicles used in hauling, transporting and delivery of above-mentioned products and other products to sales outlets or to consumers, whether directly or indirectly, within the Province at the following tax rates: i. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 2,001 kgs. and above P440.00. ii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,501 kgs. to 2,000 kgs., P400.00. iii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,001 kgs. to 1,500 kgs., P375.00. iv. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,000 kgs. and below, P350.00. c. Heavy Equipment, operating within the Province, such as but not limited to, bulldozers, cranes, excavators (Backhoe), road graders, road rollers, loaders, pavers, forklifts, drilling machines, batching plants, rock crushers, not otherwise registered with the Land Transportation Office except farm tractors and those owned by the government, its agencies and instrumentalities, P1,000.00. d. In addition to the above impositions, there shall be paid by the taxpayer concerned the cost of the sticker issued to him (one sticker per truck, van or heavy equipment in the amount of Fifty Pesos (P50.00) per sticker. No surcharge shall be imposed on the cost of the sticker regardless of the date of its issuance. SECTION 3.G.02. Time of Payment. The tax shall be paid within the first twenty days (20) of January or of each subsequent quarter, as the case may be. SECTION 3.G.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SECTION 3.G.04. Interest on the Unpaid Tax. In addition to the surcharge or late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. IDSEAH SECTION 3.G.05. Administrative Provisions. a) The Provincial Treasurer shall keep a register of trucks, vans or vehicles and heavy equipment subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. b) The owner or proprietor of the truck, van or vehicle and heavy equipment shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval. c) The Provincial Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date and amount paid. SECTION 3.G.06. Administrative Penalty for Violation. Failure of the owner/driver of the truck, van or motor vehicle to present the sticker upon inspection will be a ground for the impounding of the truck, van or motor vehicle at the nearest PNP station. It shall be released only upon payment of an administrative fine in the amount of P200.00 at the Provincial Treasurer's Office or any of its authorized agents. The same shall be released only upon payment of the tax prescribed herein plus surcharge and interest. ARTICLE H Environmental Tax on Private Lands SECTION 3.H.01. Imposition of Tax. There is hereby levied and collected a tax of Five Pesos (P5.00) per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources extracted from private lands. SECTION 3.H.02. Surcharge for Late Payment. Failure to pay the levied tax under this Article on time shall subject the taxpayer to a surcharge of twenty-five (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SECTION 3.H.03. Time and Place of Payment. The tax due shall be payable to the Provincial Treasurer or his authorized representatives, upon approval of the Provincial Governor of the permit to extract the above-mentioned materials and the issuance of the Governor's Permit and before the materials are taken or removed. SECTION 3.H.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until the time the tax is fully paid. SECTION 3.H.05. Administrative Provisions. a) Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor and filed with the Provincial Mining Regulatory Board (PMRB) through the ENRO. b) Monthly Reports. All permittees shall submit within ten (10) days after the end of each calendar month to the ENRO a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permittee or his agent, the amount of fees paid, the selling price, and the names and addresses of persons to whom the same were sold. SECTION 3.H.06. Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources on private lands shall be distributed as follows: a) Province Thirty percent (30%) b) Municipality where the gravel and sand and other quarry resources are extracted Thirty Percent (30%) c) Barangay where the sand, gravel and other quarry resources are extracted Forty Percent (40%) SECTION 3.H.07. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. CHAPTER IV Permits and Regulatory Fees ARTICLE A Governor's Permit SECTION 4.A.01. Imposition of Fee. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor's Permit to every person that shall conduct a business or activity within the Province of Misamis Occidental. a) On those engaged in the business of printing and publication P550.00. b) On business enjoying a franchise P550.00. c) On proprietors, leases or operators of amusement places P550.00. d) On owners or operators of delivery trucks, vans and heavy equipments regardless of the number of trucks, vans and heavy equipments P550.00. aCIHcD e) Sand and Gravel P4,000.00 per permittee. Any business transactions as specified in this Section of substantial capital with the Provincial Government are required to present their Governor's Permit. The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One line at business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. SECTION 4.A.02. Time of Payment. The fee imposed in the preceding Section shall be paid to the Provincial Treasurer upon application for a Governor's Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 4.A.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SECTION 4.A.04. Administrative Provisions. a) Application for Permit; False Statement. A written application for a permit to operate a business or engage in an activity shall be made in four (4) copies and filed with the Office of the Provincial Governor. The application shall set forth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as maybe required. The permit shall be granted only if: (1) the applicant therefor has no unsettled tax obligations whatsoever to the Provincial Government; (2) zoning regulations and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or licensee may further be prosecuted in accordance with the provisions provided in this Article. b) Issuance of Permits; its Contents. Upon approval of the application for a Governor's Permit, four (4) copies of the application duly signed by the Provincial Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as basis for the collection of the Governor's Permit fee and the corresponding tax. The Governor's Permit shall be issued by the Provincial Governor upon presentation of receipt for the payment of the Governor's Permit fee and the tax, if any. Every permit issued in accordance with this Article shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. , whether sole proprietorship, corporation or partnership, etc.; location of the business, date of issue and expiration thereof; and other information as may be necessary. The Provincial Governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00). c) Duration and Renewal of Permit. The Governor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) day of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. d) Posting of Permit. Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any fixed place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Provincial Governor, or his duly authorized representative. e) Revocation of Permit. When a person doing business engaging in an activity under the provisions of this Ordinance violates any provision of this Article; refuses to pay an indebtedness or liability to the Province; abuses his privilege to do business in the Province to the injury of the public morals or peace or when a place where such business is established is being conducted in a disorderly characters, criminals or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this code or Ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit and exercise thereof by the person whose privileges considered revoked until restored by the Sangguniang Panlalawigan. cHaCAS f) Expiration of Permit upon Revocation or Surrender. Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SECTION 4.A.05. Regulatory Provisions. (a) On the business of Printing or Publication. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Provincial Governor that all safety regulations in connection with the installation of the printing machines have been complied with. (b) On business with a Franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor that all safety requirements in connection with the business and other matters related thereto have been complied with. (c) On Delivery Trucks, Vans and Heavy Equipments. Manufacturers or producers, dealers, operators having more than one (1) truck or van delivering or distributing their products within the Provincial limits shall provide all trucks, vans or heavy equipments with photocopy or similar copies of their respective permits which shall be posted and displayed on the vehicle's windshields or any visible spot in the heavy equipment. ARTICLE B Fees/Charges for Mines and Mining Operations SECTION 4.B.01. Definition of Terms. Unless otherwise specified, the terms and phrases used in this Article shall have the corresponding meaning: Quarry Resources shall mean any common stone, or other common mineral substances such as, andesite, basalt, conglomerate, coral sand, diatomaceous earth, diorite, decorative stones, gabbro, granite, limestone, marble, marl, red burning clays for potteries and bricks, rhyolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, volcanic glass and kaolin. Provincial ENRO means the Provincial Environment and Natural Resources Officer Exploration is the examination and investigation of lands supposed to contain valuable minerals by drilling, trenching shaft, sinking, tunneling test pitting and other means for the purpose of probing the presence of mineral deposits and quarry resources and the extent thereof. Exploitation means the extraction and utilization of mineral deposits and quarry resources. Mining or to Mine means to extract, remove, utilize quarry resources and include operations necessary for the purpose. Qualified Persons means Filipino citizen of legal age and with technical and financial capacity to mine, or a corporation or partnership registered with the Securities and Exchange Commission at least 60% of the capital of which is owned by Filipino citizens. Permit to Quarry shall mean the right to extract, remove, and dispose of all quarry resources found on or underneath the surface of a privately owned lands or public lands. Regulations means the rules and administrative orders promulgated by the Provincial Governor to implement the provisions of the Sangguniang Panlalawigan resolutions or issued by the Provincial ENRO as to such matters as may be delegated to him by the Provincial Governor. Development refers to steps necessarily taken to reach an ore body or quarry resources so that it can be mined. Private Lands shall mean the ownership of titled property. (All property with tax declaration and approved plan shall not be considered as private land.) Priority Rights shall mean the right given to an individual or corporation who are first to file and had already complied with all the requirements in the application. ENRO means the Environment and Natural Resources Office Treasurer the City or Provincial Treasurer Sand means particles of rock passing 2mm. sieve Gravel particles of rock passing 75mm. sieve Boulders are fragments of rock which are retained on a 75mm. sieve (3 inches) U.S. standard mesh sieve. Ordinary Earth means ordinary soil (yuta). Extraction is the act or process of taking, excavating and removing. Public Waters are bodies of waters belonging to the public domain such as, but not limited to, seas, bays, lakes, ponds, creeks, streams, rivers and swamps. Permittee is one to whom a permit is issued under these regulations. Foreshore is the area offshore beyond one hundred (100) meters from the water mark at the mean low tide extending seaward or lakeward. Puka is the portion of shell that are sometimes found mixed with sand and gravel. DACcIH Riverbed means bed of creeks, streams, brooks, etc., the ground covered by water during its highest flood without causing inundation. Project Study is a document stating among others the nature and kind of the materials applied for, production rate, equipment (loader and backhoe) and other machineries to be used, estimated volume of deposit, financial scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operations. SECTION 4.B.02. Ownership of Mineral Resources. Mineral resources are owned by the State and the exploration, development, utilization, and processing thereof shall be under its full control and supervision. SECTION 4.B.03. Scope of Application. This Article shall govern the exploration, development, utilization and processing of all quarry resources. Subject to any existing rights or reservations and prior agreements of all parties, all quarry resources in public or private lands shall be open to mining/quarrying permit application. Areas closed to mining/quarrying applications: a) Near or under public or private buildings, cemeteries, archaeological and historical sites, bridges, highways, waterways, roads, reservoirs, or other infrastructure projects, public valuable crops, without written consent of the government agency or private entity concerned. b) In areas covered by valid and existing mining rights. c) In areas expressly prohibited by law. d) Old growth or virgin forest, mossy forest, protected watershed, forest reserve, wilderness areas, mangrove forest, national parks, greenbelts, game refuge, bird sanctuaries as defined by law and areas expressly prohibited under the National Integrated Protected Areas System (NIPAS)under R.A. 7586, DAC 25, s. 1992 and other laws. SECTION 4.B.04. Imposition of Fees and Other Charges. There shall be collected the following on any individual, partnership or corporation for the exploration of quarry resources: 1. For registering of mini instrument and documents a) Per Special Power of Attorney P100.00 b) Transfer or other Assignments 100.00 c) All other instruments affecting mining rights 100.00 Additional per P.D. 1856 as amended 10.00 2. For application of quarry permit and renewal a) Filing Fee 100.00/hectare or fraction thereof b) Verification Fee 3,000.00 Additional per P.D. 1856 as amended 10.00 3. For Filing of Application for Approval of Assignments, Operating Agreement and Service Contract 100.00 Additional per P.D. 1856 as amended 10.00 4. For Commercial, Foreshore and Gratuitous permit application a) Filing Fee 200.00 b) Verification Fee 3,000.00 Additional per P.D. 1856 10.00 5. For application of Small Scale Mining a) Mineral commodities excluding gold falling undergoing panning or sluicing and guano. a.1. Filing fee 50.00 a.2. Application Fee 100.00/hectare or fraction hereof a.3. Projection Fee 50.00 a.4. Verification Fee 3,000.00 Additional per P.D. 1856 as amended 10.00 b) Guano b.1. Filing Fee 50.00 b.2. Application Fee 100.00/hectare or fraction thereof b.3. Projection Fee 50.00 b.4. Verification Fee 3,000.00 Additional per P.D. 1856 as amended 10.00 6. Certification Fee 50.00 SECTION 4.B.05. Administrative Provision. Application for permit to quarry shall be filed only with the Provincial Environment and Natural Resources Officer using the prescribed form together with the required filing fee; provided, that all such applications shall be forwarded to the Provincial Governor for approval. A) Applicants for Permit to Quarry. Applicants for permit to quarry shall possess the following qualifications: HSCATc a.1. In case of individuals, he should be of legal age and a citizen of the Philippines. In the case of married woman, she should state in her application the name and citizenship of her husband, whose written marital consent should accompany the application unless it can be shown by her affidavit, supported by two (2) disinterested witnesses, that good and sufficient causes satisfactory to the Provincial ENRO that such consent is not legally necessary and/or can be dispensed with. a.2. In case of a corporation or partnership, it should be organized under the laws of the Philippines and duly registered with the Securities and Exchange Commission (SEC) and at least sixty percent (60%) of the capital stock is owned and held by citizens of the Philippines. A certified copy of its duly registered Articles of Incorporation or partnership should be submitted in support of the application. B) Filing, Processing and Evaluation of Application and Issuance of Permit to Quarry. After the application for permit to quarry shall have been processed and properly evaluated and the requirements thereof fully complied with, the Provincial Governor shall issue the permit to quarry on the prescribed form. C) Survey of Area Applied for Permit. No application or permit to quarry shall be approved unless the area covered thereby has been surveyed; provided, that if the area applied for has already been the subject of any public, private or mineral land survey it need not be surveyed again. If the area applied for or any portion thereof has been the subject of a public, private or mineral land survey, the applicant shall submit together with his application one (1) white print copy of the approved survey plan duly certified by the agency concerned or two (2) white print copies of the survey plan, duly certified as a true and correct copy of survey plan by a Geodetic Engineer deputized by the Provincial ENRO and the technical description of the area duly certified by the agency concerned, provided , that in lieu of the aforesaid technical description of the area duly certified by the agency concerned, a photocopy copy of the certificate of title of the land shall suffice if it contains, the technical description of said land; provided, further, that even if only a portion of the surveyed area covered by the approved survey, in which case it shall be sufficient if the application is accompanied by two (2) copies of the approved survey plan showing the portion of the area being applied for and the computation sheet of the said area; provided finally, that if the area applied for overlaps or encroaches upon existing mining rights, an application for survey order shall be filed within thirty (30) days after receipt of notice of conflict, the limitation of thirty (30) days within which to do so to the contrary notwithstanding. D) Documentation to Accompany Application for Survey. The application shall be accompanied by: 1. The required filing fee of One Hundred Pesos (P100.00) per hectare; 2. Five (5) copies of the applications for permit to quarry; 3. Pertinent documents, such as, deed of assignment and power of attorney duly registered with the Provincial ENRO and in the case of partnership or incorporation duly certified by the Securities and Exchange Commission; 4. A duly notarized survey service contracts executed by and between the applicant and the authorized Geodetic Engineer which shall stipulate, among others, the following: i. The name of the contracting parties; ii. The assigned number and date of filing of the permit to quarry, the application and location of the area sought to be surveyed; iii. The consideration or contract price and mode of payment of the same. 5. Affidavit of the deputy Geodetic Engineer presenting that he can execute the survey of the claims and submit the same within the period prescribed by the Executive Order or Sangguniang Panlalawigan Resolution unless prevented by force majeure, and admitting payment by the applicant of not less than twenty percent (20%) nor more than fifty percent (50%) of the agreed professional fee, paid in advance, in consideration of such representation. 6. A surety bond filed by the deputy Geodetic Engineer in the amount of One Hundred Pesos (P100.00) per hectare but not less than Five Hundred Pesos (P500.00) per application for survey which bond shall be approved by the approved by the Provincial ENRO and be subject to forfeiture for failure to execute the survey and/or comply with his obligation under these Regulations. E) Specific Conditions under Which Permit May Issue. Permit for the exploitation to quarry resources shall be issued subject, among others, to the following terms and conditions: 1. The permit shall be for the exclusive use of the permittee. 2. The applicant for a permit to quarry shall apply for a survey of the area within thirty (30) days from the date of filing of the application. Failure on the part of the applicant to do so within the said period shall cause the application to lapse automatically. The completion of survey order, if the area applied for has previously been surveyed and approved by proper authorities, the survey thereof may be considered sufficient for the survey requirements. 3. The area applied for shall not be more than five (5) hectares for an individual and twenty (20) for a corporation, the boundaries of which shall be established with prominent marks on the ground; however, a corporation may apply for four (4) permits depending on their financial and technical capability. 4. The permittee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit. 5. The permit shall be made available at all times for the inspection and examination by the representatives of the Provincial Governor or the Provincial ENRO. F) Duration of Permit. The permit shall be for a term of one (1) year from the date of issuance, renewable for one or more terms, but in no case shall the total exceed twenty-five (25) years. The right of the permittee to apply for the renewal of his permit shall be given top priority; provided, that the application for renewal shall be filed before the expiration date of the permit and the permittee has complied with the requirements and shall not have been guilty of any violation of the Executive Order or Sanggunian Panlalawigan Resolution and these regulations. Pending the issuance of a permit to quarry a special permit may be granted to an applicant to extract quarry resources for test and experimental purpose in such quantity as the PENRO may determine. G) Records of Quarry Resources Removed or Disposed. The permittee shall keep Books of Accounts wherein there shall be entered every day the quantity of quarry resources removed or extracted from the area as well as the quantity disposed of or sold during the day, their selling prices, the names and addresses of the persons or parties to whom the same were sold or disposed of. All Books of Accounts and records required to be kept in the preceding paragraph shall be at all times ready for the inspection of the representatives of the Provincial Governor or the PENRO. The refusal of the permittee to allow the authorities concerned to inspect the same, without justifiable reason, shall be sufficient ground for the cancellation of the permit. H) Monthly Reports. The permittee shall submit to the Provincial ENRO within ten (10) days after the end of each month a sworn report, containing the quantity of quarry materials removed or extracted, the amount of fees paid, the quantity sold or disposed of during the period covered by the report, the selling price, the names and addresses of the persons to whom the same were sold. DaIAcC I) Processing and Evaluation of Application for Permit to Quarry. After processing and evaluation of the application, and upon submission by the Applicant of a project study and plan for the rehabilitation, the Provincial Governor may issue the permit in the prescribed form for a period of not more than one (1) year for which permit is renewable for a total period not exceeding twenty-five (25) years conditioned upon compliance with obligations and requirements incidental thereto; provided, that a field verification shall be conducted on the permit area to determine, among others, the identity of minerals, the propriety of survey conducted, and reserves and/or existing stockpile of ores prior to the issuance of the permit. J) Verification of Area Applied for. Prior permit to quarry, the mining claims covered thereby shall be verified in the field by a licensed Geologist and licensed Geodetic Engineer duly designated by the Provincial ENRO after payment of the required verification fee in the amount of P3,000.00 to confirm if the claims are mineralized, surveyed and duly monumented. Within five (5) days from the date of completion of verification the Geologist and Geodetic Engineer shall each submit their respective findings in quintuplicate to the Provincial ENRO. K) Surety Bond. To guarantee faithful compliance with the Terms and Conditions stated in the permit, a surety bond issued by the GSIS in the amount of Twenty Thousand Pesos (P20,000.00) shall be posted by the applicant. L) Specific Requirements for the Issuance of Commercial, Foreshore, Gratuitous and Special Permits. 1. Commercial 1.1 Requirements. A commercial permit covering an area of not more than five (5) hectares for an individual and twenty (20) hectares for a partnership/corporation shall be issued for the removal of sand and gravel and other loose or consolidated materials; The applicants for commercial permit shall be supported by the following documents: 1.1.1 Plan of the area duly surveyed by transit and tape by a deputized Geodetic Engineer of the Bureau; 1.1.2 Clearances from the government agencies concerned that may be affected by the operation, or written permission from the owner of the area applied for; 1.1.3 Project study prepared, signed and scaled by a registered Engineer stating, among others, the nature and kind of the materials applied for, production rate, equipment (loader and backhoe) and machineries to be used, estimated volume of the deposit, financing scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operation; 1.1.4 Project Description Outline; 1.1.5 Bureau of Lands certification as to whether the area is public or private property; 1.1.6 Certification by Punong Barangay attesting to the fact of survey conducted; 1.1.7 Proof of financial and technical capability of the applicant to develop and exploit the materials applied for and to rehabilitate excavated area; and 1.1.8 Written authority of the agent or representative stated in the public instrument registered with ENRO. 1.2 To answer for a guarantee payment for whatever damages that may result in the extraction/operation, the applicant shall post a surety bond in the amount of Ten Thousand Pesos (P10,000.00) per hectare with a surety acceptable to the Provincial Governor and to the terms and conditions provided therein. 2. Foreshore Permit. 2.1 Requirements. A foreshore permit is issued covering an offshore area beyond one hundred (100) meters from the watermarks at the mean low tide extending seaward or lakeward to extract and dispose materials consisting of rounded or flat, and fragment of rocks, limestone, quartz, including materials commonly known as "wash-out" or "gravitals" that have been detached from their source, carried and transported by waves and accumulated in the beds of seas and lakes. TAacHE The application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environmental examination report and an operation plan. 2.2 Limitation and Conditions of the Permit. Only one (1) permit embracing not more than five (5) hectares shall be granted to an applicant in every Municipality. The taking of "puka" is not covered by these rules. The foreshore area shall be marked with vertical poles of distinct colors at the corners visible at all times above the water. Unauthorized removal or transfer of the said poles by the permittee or his agent shall be sufficient ground for the suspension or revocation of the permit. 2.3 Surety Bond. To guarantee compliance with the terms and conditions stated in the permit, a surety bond in the amount of Fifty Thousand Pesos (P50,000.00) shall be posted by the applicant with a surety acceptable to the Provincial Governor or his deputies. 3. Gratuitous Permit 3.1 Privileges Granted to Government Offices and Instrumentalities. The conditions, limitations and/or requirements prescribed in his Order may be suspended or dispensed with by the Provincial Governor, the ENRO or his deputy in cases or gratuitous permits granted to government offices/entities, or instrumentalities in need of materials for infrastructure projects. 3.2 Conditions and Limitations. A gratuitous permit may be issued under the following conditions: a) That the period of the grant shall be co-terminous with the term of the project but not to exceed one (1) year; b) That the applicant shall submit a project proposal where the material to be taken shall be used and the estimated volume needed; c) That the government office concerned shall, whenever practicable, use and utilize its own vehicles and equipment in extracting, hauling and transporting the materials: provided, however, that the permittee may enter into a contract with a private person/entity for the purpose of hauling and transporting such materials; d) That the materials authorized to be removed shall be strictly for infrastructure projects and in no case the same be disposed of commercially, otherwise, persons responsible thereof shall be liable to prosecution under appropriate laws; e) That the permittee shall submit to the ENRO a monthly report in the prescribed form, copy furnished the Provincial Governor and the Provincial Treasurer, and f) In exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed, project applicant proposal, proximity, size and other factors. 4. Special Permit. 4.1 A special permit shall be issued to extract/remove specific volume of ordinary earth or sand and gravel materials from a parcel of land in order to enhance its productive conditions or for personal use. The application for special permit shall be supported by the following requirements: 4.1.1 Sketch plan of the area applied. 4.1.2 Clearance from the local officials who have the jurisdiction over the area. 4.1.3 Written consent from the landowner. 4.1.4 Copy of the land title. 4.1.5 An estimate of the volume to be removed/extracted from the area. 4.2 Conditions. A special permit shall be issued under the following conditions: 4.2.1 The removal or extraction of ordinary earth, sand and gravel materials under the permit shall be confined within the area applied for; 4.2.2 The transport of extracted earth or sand and gravel material shall be subject to the provisions of DENR AO #20 s. 1971 and Section 130 of R.A. 7160; 4.2.3 The permittee shall assume full responsibility and shall be liable for any untoward damages to private and/or public property that may be occasioned by the extraction or operation under the permit. 4.2.4 The permit is limited to a period of thirty (30) days or depending on the estimated volume of materials to be extracted or removed; 4.2.5 The permit may be suspended or revoked at any time by the Provincial ENRO when in his opinion, public interests require or upon failure of the permittee to comply with the terms and conditions stated in the permit. M) Specific Conditions for the Issue of a Commercial, Foreshore, Gratuitous and Special Permit. Permits for the exploitation of quarry resources shall be issued subject, among others, to the following terms and conditions: a) The permit shall be for the exclusive use of the permittee; b) The permittee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit: c) The permit shall be made available at all times for the inspection and examination by the representative of the Provincial Governor or the Provincial ENRO; d) The removal or taking of quarry resources under the permit shall be confined within the area specified therein, the boundaries of which have been well-established according to survey rules and regulations; HcDSaT e) The permittee shall assume full responsibility relative to the operation, and all liabilities for any damage to private and/or public property that may be occasioned by the operation or extraction under the permit; f) The permit may be suspended or revoked at any time by the Provincial Governor when in his opinion, public interest so requires or upon failure of the permittee to comply with the terms and conditions in the permit or for ecological reasons; g) The permit shall be inoperative over areas covered by existing quarry permits; h) No extraction or removal shall be allowed within the distance of one (1) kilometer from the boundaries of reservoirs established for public water supply and any private or public works or structures unless the prior clearance from the agency or owner concerned is obtained. N) Delivery Receipts; Requirements; Penalty. The permittee shall at all times issue to the truck driver engaged in hauling sand, gravel, marble and other quarry resources from the permit area, delivery receipts duly issued by the Provincial Treasurer in the prescribed form for the purpose of inspection by the duly authorized representatives of the Provincial Governor or his deputies. The original shall be issued to and carried by the truck driver which shall be shown upon demand. The duplicate copy shall be attached to the quarterly report to be accomplished by the permittee and the triplicate copy shall be kept by the permittee and made available at all times for inspection by proper authorities. Truck drivers and haulers of marble, sand, gravel and other quarry materials who fail to present the required delivery receipts upon demand shall pay a fine in the amount of Five Thousand Pesos (P5,000.00) plus confiscation of the quarry materials on board. Failure to pay the fine shall be sufficient cause for the impounding of the material and vehicles/conveyances. O) Unlawful Act; Revocation of Permit. The following shall constitute unlawful act under this Article: 1) Any extraction and removal or sale of marble, sand, gravel and other quarry resources from its source without permit duly issued; 2) Any extraction and removal or sale of marble, sand, gravel and other quarry resources in excess of the allowed quantity specified in the permit; IDaEHC 3) Any extraction and removal or sale of marble, sand, gravel and other quarry resources outside the permit area; 4) Hauling/shipment of marble, sand, gravel and other quarry resources without the required delivery receipts; 5) Recycling tampering of used delivery receipts; 6) Revocation of permits if they inflicted serious damage to the environment like destruction of foundation of bridges, roads, public buildings or private residence or properties; and 7) Persons or firms who are continuously operating and hauling quarry resources without permit, despite Cease and Desist Order shall be liable, charged for "Theft of Minerals" and the provisions of Secs. 53 and 103 at Republic Act No. 7942 are hereby adopted. SECTION 4.B.06. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than Five Thousand Pesos (P5,000.00) or imprisonment of not less than six (6) months, or both, at the discretion of the court. ARTICLE C Governor's Accreditation Fee of Processors, Traders, Dealers and Retailers of Minerals/Mineral Products and By-Products SECTION 4.C.01. Definition. "Mineral" includes all minerals and ores including materials such as sand, gravel, washed-out pebbles and filling materials. Semi-processed mineral products, such as, but not limited to, rock or concrete aggregates, unpolished decorative stone (such as marble, granite or limestone), tiles and slabs, metallic ore concentrates or tailing, agricultural and industrial lime. SECTION 4.C.02. Imposition of Fee. There shall be collected from a processor, trader, dealer and retailer of minerals/mineral products and their by-products a Governor's Accreditation fee of One Thousand Pesos (P1,000.00). SECTION 4.C.03. Administrative Provisions. 1. Requirements for Accreditation. The following documents shall be submitted by the applicants: a.1 Duly accomplished and notarized prescribed application forms; a.2 Copy of the permit, duly registered operating agreement of the supplier, source of minerals/mineral products and by-products or copy of the Governor's Accreditation in case the source of materials is a processor, trader, dealer or retailer; a.3 Proof of legal source or supply as supported by any of the following: a.3.1 Supply contract/agreement with a permittee/accredited processors/dealer producing the specified minerals/mineral products and by-product; a.3.2 Affidavit executed by a permittee/accredited processor/dealer to the effect that he is willing or currently selling and will continue to sell or supply the applicant with the minerals/mineral products and by-products specified in the application; and a.3.3 Delivery or purchase receipts issued by the concerned government agency to the permittee for the transportation of minerals or previously accredited processor/dealer. a.4 Environment Compliance Certificate issued by the concerned government agency; a.5 Mayor's Business Permit and Department of Trade and Industry's Certificate of Registration. 2. Procedure for Accreditation. The following procedures shall be observed in the issuance of the Governor's Accreditation by all concerned: a. Standard Operating Procedure for Processing of Applications: a.1 Provincial Environment and Natural Resources Office (PENRO) receives application upon presentation of proof of payment of the required regulatory fees; An application and processing fee of One Thousand Pesos (P1,000.00) on Governor's Accreditation of processors, traders, dealers and retailers of minerals/mineral products and by-products shall be collected from each applicant. Said fee shall be paid to the Provincial Treasurer. a.2 PENRO evaluates application and validates supporting documents; a.3 PENRO recommends the issuance of the Governor's Accreditation or rejects application based on his assessment and findings as to the compliance of all the requirements. DTCSHA 3. Miscellaneous Provisions. a) Effectivity and Validity of the Governor's Accreditation. The Governor's Accreditation shall be effective from the date of its issuance and shall be valid for a period of one (1) year, renewable for the same period. b) Monthly Production, Purchases and Sales Report. Processors, traders, dealers or retailers accredited hereunder shall submit a duly notarized monthly productions, purchases and sales report to the Provincial ENRO for statistical said monitoring references. c) Administrative Sanctions. Any processor, trader, dealer or retailer found to possess the minerals/mineral products without the required Governor's Accreditation shall be liable to pay the quarry/mineral tax due thereof and shall pay a fine of Two Thousand Pesos (P2,000.00) for the first offense, Three Thousand Pesos (P3,000.00) for the second offense without prejudice to the closure of the establishment until compliance herewith. ARTICLE D Permit Fee to Construct and Operate Pollution Control Devices SECTION 4.D.01. Definition of Terms. As used in and for the purpose of this Code, the following terms and phrases shall have the corresponding meaning: A. Activity means any act or combination of sound. B. Advanced Wastewater Treatment means treatment that employs methods which remove or reduce nutrients, residual organics, residual solids and pathogens by, but not limited to, sand filtration, carbon absorption, ammonia stripping, electrodialysis and reverse osmosis. C. Air Pollutant means any matter found in the atmosphere other than oxygen, nitrogen, water vapor, carbon dioxide, and the inert gases in their natural and normal concentrations, and includes smoke, dust, soot, cinders, fly ash, solid particles of any kind, gases, fumes, mists, odors and radioactive substances. D. Ambient Noise means the all encompassing noise associated with a given environment, being usually composed of sounds from sources near and far. E. Analysis means any test or examination of any matter, substance or process for the purpose of determining its composition, qualities or its effects upon any segment of the environment (whether physical, chemical or biological). F. Animal Matter means any product or derivative of animal life. G. Apparatus means any mechanism which prevents, controls, detects, measures or records the production of sound. H. Authority to Construct is the legal authorization granted by the Provincial Governor to construct, expand, modify or make alterations to any installation and to temporarily operate and test such new or modified installations. I. BOD (Bio Chemical Oxygen Demand) means a measure of the approximate quantity of dissolved oxygen that will be required by bacteria to stabilize organic matter in wastewater or surface water. It is a semi-quantitative measure of the wastewater organic that are oxidizable by bacteria. It is also a standard test in assessing wastewater strength. J. Beneficial Use means the use of the environment or any element or any segment thereof conducive to public or private welfare, safety or health. K. Coastal Water means an open body of water along the Province' coastline starting from the shoreline and extending outward up to the 200-meter isobaths or three-kilometer distance, whichever is farther. L. COD (Chemical Oxygen Demand) means a measure of the oxygen equivalent of that portion of the organic matter in a sample that is susceptible to oxidation by a strong chemical oxidant. It is an important rapidly-measured parameter for stream and industrial waste studies and control of waste treatment plants. M. Control Equipment means: 1. Any apparatus for separating any air impurities from the gas medium in which they are carried; 2. Any device used for securing the more efficient operation of any fuel burning equipment; 3. Any other device used for the purpose of limiting air pollution; and 4. Any device to indicate or record air pollution to give warning of excessive pollution, provided that such device is used in conjunction with equipment as defined in items 1, 2 and 3 above. N. Criteria are qualities and quantities based on scientific determination which must be identified and must be controlled. Goals and objectives are synonymous with criteria. CScTED O. Decibels is a measure of sound level and is equal to 10 times the logarithm of the square of a measured Sound Pressure Level (SPL) divided by a reference sound pressure. The sound pressure is given in microbars, with a reference pressure taken as 0.0002 microbar which is generally the minimum human ear can sense. Decibel "A" (dBA) is the measure of the total sound level when using the "A" level network. P. Device means any mechanism which is intended to produce or which actually produces sound when operated or handled. Q. Discharger means the owner, operator or plant manager, or a person in equivalent position, in an industrial, or manufacturing plant or municipality, or portion thereof, which discharges liquid or other wastes into the environment. R. Effluent is a general term denoting any wastewater, partially or completely treated, or in its natural state, flowing out of a manufacturing plant, industrial plant or treatment plant. S. PENRO refers to the Provincial Environment and Natural Resources Office of the Provincial Government of Misamis Occidental. T. Environment means the physical factors of the total surroundings of human beings, including the land, water, atmosphere, climate, sound, odors, tastes, the biological factor of animals and plants, and the social factors of, aesthetics. In a broad sense it shall include the total environment of man, such as economics, social, cultural, political and historic factors. U. Environment Compliance Certificate refers to the document issued by the Provincial Governor, certifying that the project under consideration will not bring about an unacceptable environmental impact and that the proponent has complied with the requirements of P.D. 1586. V. Existing Source means any source in operation or a source for which approval has been given and construction has commenced on the date of initial adoption of this Ordinance. W. Fly Ash means any solid particulate matter capable of being gas-borne and consisting essentially of fused ash and/or partially burned materials like coal, wood, bagasse or other combustible matters. X. Food-Service Establishment means any fixed or mobile restaurant, coffee shop, cafeteria, short order caf, luncheonette, grill, tea room, sandwich shop, soda fountain, tavern, bar, cocktail lounge, night club, roadside stand, industrial feeding establishment, private, public or non-profit organization or institution routinely serving food; catering kitchen, commissary or similar place in which food or drink is placed for sale or for service on the premises or elsewhere; and any other eating or drinking establishment or operation where food is served or provided for the public with or without charge. Y. Fuel-Burning Equipment means any equipment, device or contrivance and all appurtenances thereto, including ducts, breechings, fuel-feeding equipment, ash removal equipment, combustion controls, sacks and chimneys, used primarily, but not exclusively, to burn any fuel for the purpose of direct process applications or indirect heating, such as, in the production of hot air, hot water or steam. Z. Fugitive Particulate means particulate matter which escapes and become airborne from an unenclosed or partly enclosed operations, and which is then emitted into the atmosphere without passing or being conducted through a flue pipe, stack or other structure designed for the purpose of conveying air pollutants into the atmosphere. a) Industrial Waste means any liquid, gaseous or solid matter, or other waste substance or a combination thereof resulting from any process of industry, manufacturing trade or business or from the development, processing or recovery of any natural resources which may cause or tend to cause pollution, or contribute to the pollution of the water, air and land resources of the Philippines. b) Industrial Wastewater means liquid wastes resulting from any process of industry, manufacturing, trade or business or from the development of any natural resources. c) Inland Water means an interior body of water or water source such as lakes, reservoirs, rivers, streams, creeks, etc., that has beneficial usage other than public inland waters for purposes of these regulations. d) Installation is any structure, equipment, facility or appurtenances thereto, operation of which may be a source of pollution or a means to control the same. e) Level means the total sound level of all noise as measured with a sound level meter using "A" weighing network. The unit of measurement is the Decibel "A". f) Mixing Zone is the place when the effluent discharge from a point source mixes with a receiving body of water. The area of extent of the zone shall be determined by the discharger and approved by the PENRO on a case-to-case basis. g) New Source means any source other than existing source. h) Noise means an erratic, intermittent or statistically random oscillation, any untoward sound. cDCEIA i) NPI means New/Proposed Industry or wastewater treatment plans to be constructed. j) Objectionable Odor means any odor present in the outdoor atmosphere which, by itself or in combination with other odors, is or may be harmful or injurious to human health or welfare, which unreasonably interferes with the comfortable use and enjoyment of life and property, or which creates a nuisance. k) OEI means Old or Existing Industry. l) Capacity means a state which renders materials partially or wholly impervious to rays of light, causing obstruction of the observers view. m) Other Waste means garbage, refuse, wood residues, sand, lime, cinders, ashes, offal, night-oil, dye stuffs, acids, chemicals and other substances not sewage or industrial waste which may cause or tend to cause pollution or contribute to the pollution of water, air and land resources of the Province. n) Outlet means the terminus of a sewage works or point of emergence into the waters and/or atmosphere of the Province of any sewage, industrial waste or other wastes. o) Particulate Matter means any material, other than uncombined water, which exists in a finely divided form as a liquid or solid. p) Permit is the legal authorization to engage in or conduct any construction, operation, modification or expansion of any installation, operation or activity which will reasonably be expected to be a source of pollution. q) Permit Condition is a statement or stipulation embodied in a permit, compliance of which is necessary for continued validity of the permit. r) Permit to Operate is the legal authorization granted by the Provincial Governor to operate or maintain any installation for a specified period of time. s) Person or Persons include any being, natural or juridical, susceptible of rights and obligations or of being the subject of legal relations. t) Pollutant means any substance whether solid, liquid or gaseous which directly or indirectly: 1. Alters the quantity of any segment of the receiving environment so as to affect or tend to affect adversely any beneficial use thereof; 2. Is hazardous or potentially hazardous to health; 3. Impacts objectionable odor, noise, temperature change, or physical, chemical or biological change to any segment of the environment; or 4. Is in excess of the allowable limits or concentrations or quality standard, or in contravention of the condition, limitation or restriction herein prescribed. u) Pollution means any alteration of the physical, chemical and biological properties of any water, air and/or land resources of the Province of Misamis Occidental, or any discharge thereto of any liquid, gaseous or solid wastes, or any production of unnecessary noise, or any emission of objectionable odor that will or is likely to create or which will adversely affect their utilization for domestic, industrial, agricultural, recreational or other legitimate purpose. v) Primary Contact Recreation means any form of recreation where there is intimate contact of the human body with the water, such as, swimming, water skiing or sky diving. w) Protected Water means a watercourse or a body of water, or any segment thereof, that is classified as a source of public water supply, propagation and harvesting of shellfish for commercial purposes, or spawning areas for Chanos chanos (Bangus) and similar species, or primary contact recreation, or that which is designated by competent government authority or by legislation as tourist zone, national marine park and reserve, including coral reef, parts and reserve. x) Public Waters means all waters or any river, stream, watercourse, pond, reservoir, lake, estuarine, marine and ground water within the Province of Misamis Occidental. y) Reduction means any process, including cooking, drying, dehydrating, digesting, evaporating and protein concentration. z) Ringellman Chart means the chart described in the U.S. Bureau of Mines Information Circular No. 8333 and No. 7718 and used for measuring smoke density. aa) Sewage means the water-carried human or animal wastes from residences, buildings, industrial establishments or other places, together with such water infiltration and surface water as may be present. The admixture of sewage and industrial wastes or other wastes as hereafter defined shall also be considered "sewage". bb) Sewage System or Sewerage System means pipeline, conduits pumping stations, force mains, constructed drainage ditches and other constructions, devices, and appurtenances used for collecting or conducting sewage, and industrial wastes or other wastes to a point of treatment, discharged or ultimate disposal. cc) Sewage Works means individually or collectively those constructions or devices used for collecting, pumping, treating, and disposing of sewage, industrial wastes or other wastes or for the recovery of by-products from such sewage, industrial waste or other wastes. dd) Smoke means gas-borne particulates resulting from incomplete combustion consisting predominantly, but not exclusively of carbon, ashes and other combustible materials. ee) Solid Waste means all outrescible non-outrescible and discarded materials (except human excrement) including, but not limited to, food waste, rubbish, ashes, street cleanings, dead animals, abandoned vehicles, sewage treatment sludge in non-liquid form, incinerator ash and residue, commercial, industrial and agricultural waste; and special wastes, whether combustible or non-combustible, such as, paper, rags, cartons, woods, tin cans, lawn clippings, glass, drockery or litter of any kind. ff) Stack or Duct means any flue, pipeline, chimney or other contrivance arranged to conduct emission into the open air. gg) Standard Cubic Meter (scm) means the volume of dry gas which occupies a cubic meter at standard condition. hh) Standards are definitions of acceptable quality related to a unique local situation, involving political, economic and social factors and including plan for implementation and questions of water use and management. ii) Strong Waste refers to wastewater whose initial BOD value before treatment is equal to or greater than 3,000 mg/L. cDTACE jj) Treatment Works means any method, construction, device or appliances, appurtenant thereto, installed for the purpose of treating, neutralizing, stabilizing, disinfecting or disposing of sewage, industrial waste or other waste or for the recovery of by-product from such sewage, industrial wastes or other wastes. SECTION 4.D.02. Imposition of Fee. There shall be collected the following fee at the rates provided hereunder for the issuance Governor's Permit to every person for the construction and execution of pollution control devices within the Province of Misamis Occidental. a) Filing Fees for Application P100.00 b) Fees for Authority to Construct Schedule of Fees A. Wastewater Treatment Facilities Discharge m3/day Fees Up to 30 P150.00 31 to 100 250.00 101 to 500 300.00 501 to 1,000 400.00 1,001 to 3,000 500.00 Over 3,000 600.00 B. Air Pollution Sources and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filter and other similar equipment-cu. m./minute Up to 100 P150.00 101 to 500 200.00 501 to 1,000 250.00 1,001 to 3,000 350.00 3,001 to 4,500 450.00 Over 4,500 550.00 C. Ovens, Roasters, Incinerators, Furnaces and other similar equipment Up to 2.0 sq. m. P150.00 2.1 to 4.5 sq. m. 200.00 4.6 to 9.0 sq. m. 250.00 9.7 to 11.5 sq. m. 300.00 11.8 to 14.0 sq. m. 350.00 14.9 to 16.5 sq. m. 400.00 16.10 to 20.0 sq. m. 450.00 Over 20.0 sq. m. 500.00 In case the application is denied, the applicant may within ten (10) days from notice of such denial, file only one (1) written petition for reconsideration. The decision on said petition shall become final after ten (10) days from receipt thereto. c) Fees for Authority to Operate A. Wastewater Treatment Facilities Discharge m3/day Permit Fees Up to 30 P200.00 31 to 100 250.00 101 to 500 300.00 501 to 3,000 400.00 Over 3,000 500.00 B. Air Pollution Source and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filters and other similar equipment cu. m/minute Up to 100 P200.00 101 to 1,000 200.00 1,001 to 4,500 400.00 Over 4,500 500.00 SECTION 4.D.03. Permit Fee; Payment. The permit fee to construct and operate pollution control devices shall be paid in the following instances: a) For transfer of an existing and valid permit to operate by reason of transfer of location of the installation or change of permittee or both; b) For revision of any existing and valid authority to construct or permit to operate involving alteration or replacement of the installation; c) For renewal of an expired authority to construct or permit to operate; and d) For any other application for permit not otherwise enumerated above. SECTION 4.D.04. Administrative Provisions. A) Application for Authority to Construct. An application for an authority to construct shall be made on prescribed forms. It shall be filed in four (4) copies and supported by an Official Receipt of the filing fee and by such other documents, information and data, as may be required by the Provincial Governor or his duly authorized representative, including the following: 1. An engineering report covering the plant description and operations, the types and qualities of all waste materials generated, whether liquid, gaseous or solid, the proposed waste control facilities, the treatment objectives, the design criteria, if warranted, shall be based on the results of laboratory and pilot plant scale studies. The design efficiencies of the proposed treatment facilities and the quantities and types of pollutants in the treated effluents or emission shall be indicated. Where confidential records are involved, the Provincial Governor or his duly authorized representative may limit the full disclosure of the same after personal discussions with the applicant; cCHITA 2. The plan and specifications of the installations and its control facilities (in standard size of 50 cm. by 90 cm.) duly certified by a registered professional Mechanical Engineer, or its equivalent or a combination of any two or all of them as may be required by the Provincial Governor depending upon the nature of the construction, operation or activity sought to be covered by the authority to construct. The plans shall clearly show in adequate detail the proposed arrangement, location and size of the pollution control equipment or facilities, including their accessories, cross sections and construction details. The specifications shall be in sufficient detail so that when read in conjunction with the plans, they shall clearly reveal the proposed means and methods for the control of pollution and their expected performance efficiency; and 3. A vicinity map adequately identifying the street address, if any, the location or premises of the installation. Such application may, before its approval, be opposed in writing by any interested person, furnishing a copy thereof to the applicant. In such a case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application. B) Action on the application for Authority to Construct. The Provincial Governor or his duly authorized representative, shall within a reasonable time, act on the application for authority to construct either by issuing the corresponding authority to construct or by denying the application in writing stating the reason or reasons therefor. The authority to construct shall be issued subject to such conditions as the Provincial Governor may deem reasonable to impose and upon payment of the fees in accordance with the following schedule: C) Application for Permit to Operate. Application for permit to operate, may be filed upon compliance with the conditions of the authority to construct. It shall be made on prescribed forms, filed in four (4) copies and supported by the official receipt of the application and by such other documents, information and date as may be required by the Provincial Governor or his duly authorized representative including the following: 1. A certificate duly signed by the applicant or his Engineer attesting the completion of the construction, expansion, modification or alteration as the case may be, of the installations, and showing the deviation from the plans, if any; 2. A statement of the final cost of the installation; and 3. A signed copy of the appointment or designation of the pollution control officer of the applicant. Such application may, before its approval, be opposed in writing by an interested party, furnishing a copy thereof to the applicant. In such a case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application. D) Action on the Application for Permit to Operate. The Provincial Governor or his duly authorized representative shall, within a reasonable time, act on the application for permit to operate either by issuing the corresponding permit to operate upon a showing of compliance with the requirement, or by denying the application in writing stating the reason or reasons therefor. The permit to operate shall be issued or renewed for any year subject to such condition as the Provincial Governor may deem reasonable to impose, and upon payment of the permit fees. Failure to pay any fee for any year shall be sufficient ground for the revocation of the permit. In case the application is denied, the applicant may within ten (10) days from notice of such denial, file a written petition for reconsideration. The decision on said petition shall become final after ten (10) days from receipt thereof. E) Temporary Permit to Operate. An application for temporary permit to operate shall be made in forms prescribed by the Provincial Governor or his duly authorized representative within ten (10) days from completion of the installation. It shall be filed in four (4) copies and supported by an Official Receipt of the application fee and by such documents, information and data as may be required by the Provincial Governor or his duly authorized representative, including the following: 1. A certification that the proposed discharge or emission did not qualify for a regular permit to operate; and 2. Proof showing: a) That the applicant is constructing, installing or placing into operation, or has submitted plans and reasonable schedule for constructing, installing or placing into operation an approved pollution abatement facility or alternative waste disposal system, or that the applicant has a waste for which no feasible or acceptable method of treatment or disposal is known or recognized, but is making a bona fide effort through research and other means to discover and implement such a method; CScaDH b) That the applicant needs time to complete the research, planning, construction, installation or operation of an approved and acceptable pollution abatement facility or alternative waste disposal system; c) That there is presently no reasonable alternative means of disposing of the wastes other than by discharging them into the water or atmospheric air in the Province; d) That the granting of a temporary permit to operate will be in the interest of the public; and/or e) That the discharge of wastes will not be reasonably destructive of the quality of the receiving water body or will not produce extremely objectionable odor or nuisance in the air or will not endanger public health. F) Life and General Conditions of Permit. A permit duly issued by the Provincial Governor shall be valid for the period of one (1) year from the date of issuance unless sooner suspended or revoked. It may be renewed by filing an application for renewal at least thirty (30) days before its expiry date upon payment of the required fess and compliance with requirements. Issuance of the permits shall not relive the permittee from complying with the requirements of the provisions of this Ordinance and that commencement of the work or operation under such permit shall be deemed an acceptance of all the conditions therein specified. G) Ground for Modification of Permit Conditions. After due notice and public hearing, the Provincial Governor or his duly authorized representative may modify any existing and valid permit by imposing new or additional conditions, provided, that the permittee is given reasonable time to comply with such new or additional conditions, upon showing: a. That an improvement in effluent or emission quality or quantity can be accomplished because of technological advancement without unreasonable hardship; b. That a higher degree of treatment is necessary to effect the intents and purposes of the applicable provisions of this Ordinance; c. That a change in the environment or surrounding conditions requires a modification of the installation covered by a permit to conform to applicable air or water quality standards, as the case may be; d. That new or changed classification of water requires a modification of the discharge into any public water; e. That P.D. 984 and this Ordinance requires the modification of the permit conditions. H) Grounds for Suspension or Revocation of Permits. After due notice and hearing, the Provincial Governor may suspend or revoke any existing and valid permit on any of the following grounds: a) Non-compliance with or violation of any provision of this Ordinance, and/or permit conditions. b) False or inaccurate information in the application for permit that led to the issuance of the permit. c) Refusal to allow lawful inspection prescribed in this Ordinance. d) Other valid causes. For purposes of this Ordinance, backyard livestock and poultry shall be those consisting of a minimum of twenty (20) and one hundred (100) heads for the former and the latter, respectively, and attributed to commercial purposes by the proponents thereof. SECTION 4.D.05. Penalties and Final Provisions. A. Administrative Sanctions. a) No person shall throw, run, drain or otherwise dispose into any of the water, air and/or land resources in the Province of Misamis Occidental, or cause, permit, suffer to be thrown, run, drain, allow to seep or otherwise dispose thereto any organic or inorganic matter or any substance in gaseous or liquid form that shall cause pollution thereof; b) Nuisance. No person shall discharge from any source whatsoever such quantities of air contaminants or other material which constitute nuisance as defined under Articles 694 to 707 of R.A. 396, otherwise known as the New Civil Code of the Philippines; The abatement of public nuisance as defined therein shall not affect or stay the proceedings before the Provincial Governor, provided, however, that he may, at his discretion, take appropriate steps in the interest of justice and public welfare; c) No person shall operate and maintain any collection system, sewage disposal system or sewage treatment facility unless the same is provided with adequate and effective treatment and covered by a current and valid permit from the Provincial Governor pursuant to an application duly filed; d) No person shall conduct land conversion without the Certificate of Acknowledgment of the Project by the Provincial Governor or his duly authorized representative; e) Any person found violating or failing to comply with any order or decision in furtherance of this Ordinance for the abatement of pollution shall pay a fine of Five Hundred Pesos (P500.00) per day for every day while the violation subsists, but not to exceed Five Thousand Pesos (P5,000.00); f) Any person who refuses to allow lawful inspection of their premises shall pay a fine of Two Hundred Pesos (P200.00) per day for every day while the violation subsists, but not to exceed Five Thousand Pesos (P5,000.00); g) Any municipal official or employee granting the municipal business, Mayor's Permit to any project or business or allows the continuous operation thereof without the required Environment Compliance Certificate maybe subject to appropriate sanctions for misconduct unbecoming of a public official or employee; h) Any person who shall undertake land conversion without the Certificate of Acknowledgement of the Project by the Provincial Governor or his duly authorized representative shall pay a fine of Five Thousand Pesos (P5,000.00) and Five Hundred Pesos (P500.00) per day for every day while the violation subsists, but not exceeding Five Thousand Pesos (P5,000.00), without prejudice to the penalty that may be imposed by law hereunder prescribed. The fines so imposed shall be paid to the Provincial Government of Misamis Occidental through the ENRO, and failure to pay the fine in any case within the time specified in the above-mentioned Order or Decision shall be sufficient ground for the Provincial Governor to order the closure or the stoppage of the operation of the establishment being operated and/or managed by said person or persons until payment of fines shall have been paid. cDEHIC The Provincial Governor shall have the power and authority to issue corresponding writs of execution directing the City or Provincial Sheriff or other Peace Officers, through the City or Municipal Executives, whom it may appoint to enforce the fine or the order of closure or stoppage of operations. B. Specific Provisions. No person shall perform any of the following activities without first securing a permit from the Provincial Governor or his duly authorized representative for the discharge of all industrial wastes and other wastes which could cause pollution: 1. The construction, installation, modification or operation of any sewage works or any extension or addition thereto; 2. The increase in volume or strength of any waste in excess of the permissive discharge specified herein or under any existing permit; 3. The construction, installation or operation of any industrial or commercial establishment or any extension or modification thereof or addition thereto, the operation of which would cause an increase in the discharge of waste directly into the water, air and/or land resources of the Province or would otherwise alter their physical, chemical or biological properties in any manner not already lawfully authorized; 4. All water pollution control facilities/installation shall be properly and consistently maintained and correctly and continuously operated in order in order to maintain an effluent quality; 5. No Municipal official or employee shall grant or issue a business permit to any business or project, allowing the continuous operation thereof without the Environment Compliance Certificate (ECC); 6. Any person found violating or non-complying the provisions of this Article on permit regulations shall pay a fine of Five Thousand Pesos (P5,000.00). C. Penal Provisions a) Payment of fines may also be enforced by appropriate action in a court of competent jurisdiction. The remedies provided in this sub-section shall not be a bar to nor shall affect any other remedies provided for in this Ordinance, but shall be cumulative and additional to such remedies. b) Any person who shall violate any of the provisions contained herein and of this Article or any order or decision of the Provincial Governor shall be subjected to a penalty not to exceed Five Thousand Pesos (P5,000.00) or by both fine and imprisonment, upon conviction and in addition such person may be required or enjoined from continuing such violation as hereinafter provided. c) Any person who shall refuse, obstruct, or hamper the entry of the duly authorized representative of the Provincial Governor into any property of the industrial, manufacturing, processing or commercial use during reasonable hours for the purpose of inspecting or investigating the imminent pollution, shall be liable to a fine not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not exceeding three (3) months, or both. d) In case the violator is a juridical person, the penalty shall be imposed on the managing head responsible for the violation. D. Final Provisions. Persons who, before the effectivity of this Code, have already complied with the requirements of, or have been issued a permit to operate pursuant to the provisions of the Rules and Regulations of P.D. 984 shall upon request and after due notice and evaluation be given adequate period of time for compliance with the requirements of this Code, which shall include a time of engineering studies, time of fabrications and time for construction or modification of the installation. ARTICLE E Tax on Shipment of Coconut Lumber SECTION 4.E.01. Imposition of Tax. There is hereby levied a tax at the rate of P0.20 per board foot on coconut lumber shipped outside the territorial boundaries of the Province of Misamis Occidental. SECTION 4.E.02. Payment of Tax. Prior to shipment, owners and/or shippers of coconut lumber must pay the herein tax to the Provincial Treasurer or his duly authorized representative. SECTION 4.E.03. Authority of Provincial Treasurer. The Provincial Treasurer is hereby authorized to apprehend and impound cargo trucks and/or any vehicle loaded with coconut lumber crossing or attempting to cross the territorial boundaries of the Province with intent to evade the payment of the tax herein imposed and deposit the same to the nearest PNP Station. For this purpose, he may call upon any member of the Philippine National Police for assistance. Failure to redeem the coconut lumber confiscated within thirty (30) days shall mean forfeiture thereof and authorize the Provincial Treasurer to dispose of the same in accordance with law. ISCDEA SECTION 4.E.04. Release of Confiscated Coconut Lumber. Upon payment of the tax due together with the penalty charge at a rate of twenty-five (25%) percent, prior to forfeiture, the confiscated coconut lumber shall be released to the lawful owner thereof. SECTION 4.E.05. Presentation of Proof of Payment. All shippers and/or owners must present proof of payment of the herein tax to the Provincial Treasurer or his duly authorized representative upon demand thereof. SECTION 4.E.06. Duty of Shipowners. Prior to loading, shipowners must require the owners and/or shippers of coconut lumber to present proof of payment of the herein tax, otherwise, shipment must be refused. SECTION 4.E.07. Penalty. Any violation of the provision of this Article including misdeclaration thereof shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or an imprisonment of not less than two (2) months nor more than one (1) year, or both, at the discretion of the Court. CHAPTER V Service Fees and Provincial Charges ARTICLE A Secretary's Fees SECTION 5.A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents. Certification and/or issuance of certified copies/other related services: 1. By the Provincial Assessor's Office Charges Rate a. Sketch Map P50.00/copy b. Certification of No Improvement 50.00/copy c. Certified True Copy of Tax Declaration 50.00/copy d. Certified True Copy of Document of transfer/revision 50.00/page e. Certification of Land History 100.00/page f. Certification of Real Property Holdings 75.00/page g. Certification of No Real Property/ies 50.00/page h. Various Certifications 50.00/page i. Reproduction of Maps i.1. Bond Paper Size 50.00/page i.2. Section Map Size 100.00/copy i.3. Base Map Size 150.00/copy j. Issuance of a New Tax Declaration 150.00/copy k. Annotations of Documents 50.00/copy l. Cancellation of Annotations 50.00/page m. Request for Conduct of Ocular Inspection (field)/parcel 300.00/parcel 2. By the Sangguniang Panlalawigan Charges Rate a. Accreditation Fee of NGOs & POs P1,000.00 b. Renewal of Accreditation of NGOs & POs 700.00 c. Certified copies of Resolutions 25.00/copy d. Certified copies of Ordinances 50.00/copy e. Transcript of Stenographic Notes 10.00/copy f. Photocopying 5.00/page g. Filing Fee of Motion for Postponement 200.00/motion 3. By the Provincial Treasurer's Office EDCTIa Charges Rate a. Certification on Tax Payment P50.00/copy b. Certification on Real Property Tax 50.00/copy c. Provincial Clearances for Retirement/ 50.00/copy Terminal Leave Benefit d. Cancellation of Official Receipt 30.00/Official Receipt 4. By the Provincial Accounting Office Charges Rate a. Certification on Remuneration P50.00/copy b. Certification of Premium/Loan Payments 50.00/copy (i.e., Pag-ibig, GSIS, PhilHealth) 20.00/copy if below 5 years 50.00/copy if 5 years and above 5. By the Provincial Veterinarian' Office For inspection and issuance of clearance in connection with the activity of transporting outside of the Province of Misamis Occidental the following: Charges Rate a. Carabaos P100.00/head b. Cattle/Horses 100.00/head c. Goats/Pigs 30.00/head d. Native Chicken: Below ten (10) heads 5.00/head More than ten (10) heads 10.00/head e. Game cocks/other fowls 10.00/head f. Hides of Carabaos/Cows/Horses/Goats etc. 20.00 for the whole piece 6. By the General Services Office Charges Rate a. Supplier's Annual Identification fee P1,500.00/supplier b. Processing for Initial Renewal of Accreditation 600.00/supplier c. Certified copies of BAC Resolutions 25.00/Resolution/ Sale of Bid Documents 2% of Approved Budget Copy for the Contract (ABC) d. Processing for Annual Renewal of Accreditation 300.00 e. Band Services 1,100.00/affair 7. By the Provincial Library Charges Rate a. Library Card P20.00 b. Penalty on Overdue Books, Magazines, 3.00/day/piece Publications and others 8. Provincial Engineer's Office Materials Testing Laboratory: Charges Rate a. Compaction Test P500.00/test b. Grading Services 150.00/service c. Field Density Test 350.00/test d. Liquid Limit Test 200.00/test e. Plastic Limit Test 200.00/test f. Specific Gravity Test 200.00/test g. Absorption Test 100.00/test h. Abrasion Test 600.00/test i. Moisture Content Test 200.00/test 9. Photocopy or any other copy produced by copying machine P5.00/page SECTION 5.A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other office or branches of the government for official business, except, for copies required by the court at the request of the litigants, in which case charges shall be made in accordance with the schedule in Section 5A.01. SECTION 5.A.03. Time of Payment. The fees shall be paid to the Provincial Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any record or document is made. SECTION 5.A.04. Duty of the Officer Issuing the Copies. It shall be the duty of the Officer-In-Charge issuing the copies of the documents and papers and certificates specified in Section 5.A.01 to have the corresponding fees collected, and annotate the number and date of issue of the Official Receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. ADCIca SECTION 5.A.05. Penalties for Violation, Effect of Documents, Papers and Certificates Not Duly Issued. Any officer violating the provisions of this Article shall be fined of not less than Fifty Pesos (P50.00), but not more than One Hundred Pesos (P100.00), without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE B Fees for the Use of Provincial Government Facilities/Equipment SECTION 5.B.01. Imposition of Fees. There shall be imposed and collected the following fees for the use of the Provincial Government facilities: 1. Provincial Cultural and Farmers Training Center Charges Rate a. Building P2,500.00 for 8 hours and an add'l. of P300.00/hr. thereafter b. Electric Power Consumption for Lights & Operator 100.00/hour c. Sound System & Operator 100.00/hour d. Chairs 5.00/each e. Janitorial Services 250.00/use f. Security Services 250.00/day g. Deposit for Damages (Refundable) 500.00/day h. Table 2x8 30.00/day i. Table 2x4 15.00/day j. Tent 3x3 100.00/day k. Tent 3x6 200.00/day l. Tent 5x7 500.00/day 2. Function Hall Charges Rate a. For the first four hours P2,500.00 b. per hour in excess of the first four hours 350.00 Electric Power 150.00/hour Sound System 100.00/hour Chairs 5.00/each Janitorial Services 50.00/use Tables 30.00 (big) Tables 15.00 (small) Deposit for Damages 500.00/day Rental of Equipment Charges and Fees Rate 1. Rental of Tractors 1,500.00/hectare 1 Plowing & 1 Harrowing Fuel is shouldered by the farmer 2. Drilling Machine (Old) 8,695.00 Drilling Machine (New) 10,155.00 Rental Rates and Capabilities ACEL Rates Jan. 2003 Description Operated/ Rates per/day Capabilities Hour 1. Asphaltic Concrete Plant P77,184.00 60 Tons Asphalt Batching/Day 2. Portable Concrete P16,576.00 30 Mins/Batch Batching Plant 5 cu. m/Batch 3. Rock Crusher Portable P1,556.55 P12,452.37 Crushing Aggregates Parker 100 tons/hour 4. Bulldozer Komatsu D65A-8 P2,090.00 P16,720.00 Quarrying 50 cu.m/hour 5. Bulldozer with Ripper +35% P2,808.00 P22,464.00 Quarrying 50 cu.m/hour 6. Backhoe Crawler MS180 P1,748.00 P13,984.00 Excavation 0.80 cu. m capacity 7. Backhoe Crawler w/ P2,359.80 P18,878.40 Excavation Breaker +35% 0.80 cu. m capacity 8. Backhoe Crawler PC 200-3 P1,814.00 P14,512.00 Excavation 0.80 cu. m capacity 9. Loader Crawler Komatsu P1,418.00 P11,344.00 Loading D-60S-T/DD 1.00 cu. m capacity 10. Loader Whell TCM/ P1,255.00 P10,040.00 Loading Clark 75B 1.53 capacity 11. Road Grader MG500 P1,101.00 P8,808.00 Spreading 50 cu. m/hour 12. Roller Bomag BW210DH P1,398.00 P11,184.00 Compacting 11 tons capacity 13. Crane Crawler Type P2,041.00 P16,328.00 Lifting/File Driving 46-50 tons capacity 14. Crane Truck Mounted P2,095.00 P16,760.00 Lifting/File Driving 46-50 tons capacity 15. Crane Hydraulic P2,452.00 P19,616.00 Lifting/File Driving 46-50 tons capacity 16. Hammer Diesel MB25 P1,255.00 P10,040.00 Loading 1.53 capacity 17. Hammer Diesel MB35 P1,101.00 P8,808.00 Spreading 50 cu. m/hour 18. Hammer Vibratory P1,398.00 P11,184.00 Compacting 11 tons capacity 19. Transit Mixer 8-10 P2,041.00 P16,328.00 Lifting/File Driving CV.DYS 46-50 tons capacity 20. Concrete Mixer P2,095.00 P16,760.00 Lifting/File Driving (1 Bagger) 46-50 tons capacity 21. Concrete Paver P3,152.00 P25,216.00 Concrete Paving Roller Screed 22. Concrete Vibrator Gasoline P78.00 P625.00 Concrete Vibration 50 mm 23. Concrete Saw Gasoline P332.03 P2,656.25 Concrete Cutting Max 6 Self Propelled 3/4" Depth Capacity 24. Plate Compactor P150.67 P1,205.26 Compacting (Vibratory) 25. Air Compressor P422.00 P3,376.00 Power Generation 161-185 CFM 161-185 CFM Capacity 26. Jack Hammer/P. Breaker P322.00 P2,576.00 Breaking 27. Bar Shear/Cutter P368.00 P2,946.43 Bar Cutting Max. 32mm. C40 Capacity 28. Bar Bender P418.53 P3,348.21 Bar Bending Max. 32mm. C40 Capacity 29. Water Pump Diesel P119.90 P959.20 Water Pumping 900.00 LPM Capacity 30. Welding Machine Electric P355.00 P2,840.00 Welding/Cutting 500.00 Driven/DC Output APMS capacity 31. Oxy-Acetylene/ P64.00 P512.00 Cutting Cutting Outfit 32. Chainsaw w/o Blade P561.25 P4,490.00 Cutting 33. Generator set P126.42 P1,011.33 Power Generation 64-125 KVA 51-100 HP 34. Dump Truck P1,127.00 P9,016.00 Hauling/Transporting (12-15 Cu. Yds) 9.17-11.46 cu.m. 35. Water Truck P1,794.00 P14,352.00 Water Supply (5000-6000 Gals) 5000-6000 Gals Capacity 36. Trailer 60 Ton P9,562.50 P9,562.00 Transporting P4.25/Hour/Km. 15 tons/trip 37. Cargo Truck P910.00 P7,344.00 Hauling/Transporting (9-10 Tons) 9-10 Ton Capacity ARTICLE C Charges and Fees SECTION 5.C.01. Imposition of Hospital Charges and Fees. There shall be imposed in all hospitals owned and operated by the Provincial Government of Misamis Occidental the following charges and fees, to wit: Hospital Charges and Fees Charges W/ PhilHealth W/o PhilHealth OPD Consultation Fee 100.00 50.00 Research Fee 100.00 100.00 Dental Certificate 50.00 50.00 Medical Certificate 50.00 50.00 b.2 For Foreign Purposes 100.00 100.00 Driver's License 100.00 100.00 School Purposes 50.00 20.00 Sick Leave 50.00 50.00 Maternity/Paternity Leave (Certificate) 50.00 50.00 Certificate of Confinement 50.00 50.00 Charges W/ PhilHealth W/o PhilHealth Other Purposes 50.00 50.00 Certificate of Live Birth 50.00 50.00 Death Certificate 50.00 50.00 Fetal Death Certificate 50.00 50.00 Compensation and other Insurance Claims 100.00 100.00 Certification of Medical Records 20.00 100.00 Ambulance 200+ price of 1 liter 200+ price of 1 liter (1 liter/8 km.) (1 liter/8 km.) Delivery Fee (per package) 5,000.00 2,500.00 Circumcision 500.00 150.00 Radiology Dept. X-Ray Examinations Charges W/ PhilHealth W/o PhilHealth Chest PA View 300.00 250.00 Lateral View 300.00 250.00 Bucky Tech 400.00 300.00 AP & Lateral View (Pedia) 400.00 <1 y.o 300.00 Lordotic View 250.00 200.00 Skull Series 750.00 750.00 Mastoid Series 450.00 450.00 Paranasal Sinuses 600.00 600.00 Nasal Bone 150.00 150.00 Mandible 450.00 450.00 Temporo-Mandibular Joints 300.00 300.00 Facial Bone 450.00 450.00 Neck (foreign body localization) AP/L View 300.00 300.00 Cervical Spine AP/L Views 300.00 300.00 X-Ray Examinations Charges W/ PhilHealth W/o PhilHealth Thoracic-Lumbar Spine AP/L Views 400.00 400.00 Thoracic-Spines AP/L Views 400.00 400.00 Lumbar Spines AP/L Views 400.00 400.00 Lumbo-Sacral AP/L Views 600.00 500.00 Pelvis AP View 300.00 250.00 Sacrum AP/L Views 600.00 400.00 Coccyx AP/L Views 600.00 400.00 Scoliotic Series 1,000.00 1,000.00 Abdomen Flate Plate 250.00 Upright 300.00 250.00 Lateral Decubilus 300.00 250.00 Lateral View 300.00 250.00 KUB 250.00 250.00 Shoulder 250.00 250.00 Clavicle 250.00 250.00 Scapula 200.00 200.00 Sternum 200.00 200.00 Arm (Humerus) 300.00 300.00 Elbow 300.00 300.00 Forearm (Radio Ulna) 300.00 300.00 Wrist 300.00 300.00 Hand 300.00 300.00 Thigh 300.00 300.00 Leg 300.00 300.00 Knee Joint 300.00 300.00 Ankle 450.00 450.00 Foot 450.00 450.00 Calcaneous (OS CALCIS) 450.00 450.00 Special X-Ray Procedures (Procedures only) Charges and Fees W/ PhilHealth W/o PhilHealth Barium Swallow (Esophagogram) 1,000.00 700.00 Upper G-1 Series 1,500.00 1,000.00 Barium Enima 1,500.00 1,000.00 Colonogram 1,000.00 700.00 Small Bowel Series 1,500.00 1,000.00 IVP/IVU 1,000.00 1,000.00 Oral Cholanglogram 700.00 700.00 T Tube Cholanglogram (Operative-Non-Operative) IV Cholanglogram 1,000.00 700.00 Myelogram 1,000.00 1,000.00 Cystogram 500.00 500.00 Hysterosalpingogram 500.00 500.00 Dental Xray 300.00 200.00 Ultrasound Charges and Fees W/ PhilHealth W/o PhilHealth Abdomen Lower 1,000.00 800.00 Abdomen Upper 1,000.00 800.00 Abdomen Whole 1,800.00 1,400.00 Breast 500.00 500.00 Cardiac 400.00 400.00 Hemithorax (Bilateral) 650.00 650.00 Hemithorax (Unilateral) 500.00 500.00 Hepatobiliary Tree 500.00 500.00 Kidney Ureters, Bladders (KUB) 500.00 500.00 KUB + Prostate (Pre & Post Void) 700.00 700.00 Liver 400.00 400.00 Pelvis Non Pregnant 500.00 500.00 Pelvis Pregnant (Biometry) 500.00 500.00 Pelvis Pregnant (Biophysical) 600.00 600.00 Scrotum 500.00 500.00 Thyroids 500.00 500.00 Transcranial 700.00 700.00 Transrectal 700.00 700.00 Transvaginal 1,500.00 1,000.00 Single Organ 400.00 400.00 2D echo 3,500.00 3,500.00 Laboratory Section Charges and Fees W/o PhilHealth W/ PhilHealth Complete Blood Count 120.00 120.00 Hemoglobin/Hematocrit 100.00 100.00 Platelet Count 150.00 150.00 Clotting/Bleeding Time 100.00 150.00 Peripheral Smear 300.00 400.00 ESR 300.00 400.00 Urinalysis 50.00 80.00 Urine Albumin 100.00 150.00 Urine Sugar 80.00 100.00 Urine Ketone 80.00 100.00 Stool Exam 50.00 50.00 Occult Blood 150.00 200.00 ABO Blood Typing 150.00 200.00 Fasting Blood Sugar 150.00 200.00 Cholesterol 150.00 200.00 Createnine 150.00 200.00 Uric Acid 150.00 200.00 BUN 150.00 200.00 Triglycenine 250.00 300.00 HDL/LDL Cholesterol 250.00 300.00 Alkaline Phosphatase 250.00 250.00 Acid Phosphatase 250.00 250.00 SGPT 220.00 450.00 SGOT 220.00 450.00 Bilirubin 200.00 400.00 Sodium 300.00 600.00 Potassium 300.00 600.00 Total Protein 100.00 250.00 Albumin 100.00 250.00 CKMB 500.00 500.00 Widal Test 200.00 200.00 Hbs Ag 300.00 450.00 Pregnancy Test 150.00 250.00 Drug Test 300.00 400.00 Gram Stain 100.00 100.00 AFB Stain 200.00 200.00 Wet Smear 100.00 100.00 KOH Stain 100.00 100.00 India Ink 100.00 100.00 Blood Culture & sensi test 1,300.00 1,300.00 a. w/ growth b. w/o growth & API c. w/o growth Culture & Sensi Test 850.00 1,200.00 (Urine Culture and Sensi Test) a. w/ growth b. w/ growth & API c. w/o growth Accuchekc S. Typhil 180.00 180.00 HIV 200.00 400.00 Discharges (CSF, Pleural, Wound) Culture Sensi a. w/ growth b. w/ growth and API c. w/o growth HCV 400.00 400.00 Typhoid 800.00 800.00 Stat Na+K+ 900.00 1,200.00 Stat (ABG) 650.00 800.00 Lipid Panel 650.00 650.00 RPR 100.00 100.00 Malaria Smear 80.00 200.00 ASO Titer 300.00 400.00 Calcium 150.00 400.00 Anti-HBS 350.00 500.00 Reticulocyte count 100.00 100.00 Hemogluco Test 120.00 120.00 Hemo Dialysis 3,500.00/person 3,500.00/person 15% Increase Hemo Dialysis except 2D Echo Blood Bank Charges and Fees W/o PhilHealth W/ PhilHealth Donor Screening 1,500.00 1,500.00 Without Donor 1,500.00 1,500.00 With One Donor 1,000.00 1,000.00 Platelet Count Processing 700.00 700.00 Cross Matching 220.00 220.00 Hbs AG 300.00 300.00 ICU ICU Room Rate 1,500.00 1,500.00 Cardiac Monitor 250.00 500.00 Infusion Pump/Syringe Pump 100.00 500.00 Pulse Oximeter Minimum 300.00 500.00 Respirator 1,000.00/day 1,000.00/day Oxygen Full Tank (contents) 1,000.00 1,000.00 OB/Gyne Dept. Charges and Fees W/o PhilHealth W/ PhilHealth IV Insertions 25.00 100.00 SS Enema 50.00 100.00 NGT Insertion 50.00 50.00 Catheterization 50.00 100.00 Skin Preparation 50.00 50.00 Perillite 50.00 50.00 Ice Cap 10.00 10.00 Hot Water Bag 12.00 20.00 Nebulization (excluding medicine) 25.00 50.00 Suctioning 50.00/day 300.00/day Wound Dressing (excluding supplies) 50.00 50.00 Perineal Care (w/o shave) 50.00 50.00 Perineal Care (w/ shave) 50.00 100.00 IE 50.00 100.00 Vaginal Douche 50.00 100.00 Blood Transfusion Insertion 50.00 100.00 Cord care/dressing 30.00 100.00 IM Injection 15.00 50.00 IVTT Injection 15.00 50.00 SC Injection 15.00 50.00 Skin Testing 15.00 50.00 Operating Room Charges and Fees W/o PhilHealth W/ PhilHealth (per availment) Operating Room Fee Cap Relative Value Unit (RVU) 30 and below 1,060.00 1,060.00 Relative Value Unit (RVU) 31 to 80 1,350.00 1,350.00 Relative Value Unit (RVU) 81 and above 3,490.00 3,490.00 Case Type Classification for Surgical Procedures Catastrophic Cases Intensive Cases Ordinary Cases Surgical Procedure Relative Value Unit (RVU) NICU & DR Charges and Fees W/o PhilHealth W/ PhilHealth IV Insertion 25.00 100.00 NGT Insertion 50.00 50.00 Suctioning 50.00 300.00/per day Ambu Bagging 50.00 500.00/per day ET Tube Insertion 250.00 500.00 Lavage/Gavage 150.00 250.00 Blood Transfusion 200.00 300.00 Gooseneck 50.00 100.00 Cord Dressing 30.00 50.00 Bili BedTx per day 300.00 500.00 Umbilical Catheter Insertion 100.00 500.00 Incubator per day 300.00 1,000.00 NICU Room Rate per day 250.00 1,000.00 Suturing (Excluding Supplies) 50.00 250.00 Cutdown 150.00 500.00 IE 50.00 100.00 Perennial Care w/ Shave 50.00 100.00 Skin Prep 50.00 100.00 Delivery Room Fee 300.00 500.00 IM Injection 15.00 50.00 IVTT Injection 15.00 50.00 Skin Testing 15.00 50.00 SQ Injection 15.00 50.00 Nursing Ward Services (Excluding Supplies) Charges and Fees W/o PhilHealth W/ PhilHealth IV Insertions 25.00 100.00 SS Enema 50.00 100.00 Paracentesis 300.00 1,000.00 Thoracentesis 300.00 1,000.00 Lumbar Tap 150.00 500.00 NGT Insertion 50.00 250.00 Catheterization Insertion 100.00 250.00 Skin Prep 50.00 100.00 Tracheostomy 300.00 1,500.00 Perilite per use 50.00 100.00 Ice Cap Application 10.00 20.00 Hot Water Bag 12.00 20.00 Nebulization 50.00 50.00 Suctioning 50/day 300/day Wound Dressing 50.00 50.00 Perineal care 50.00 50.00 IE 50.00 100.00 Vaginal douche 50.00 100.00 Hot Sitz Bath 50.00 100.00 Condom Catheterization 50.00 100.00 Ambu Bagging per use 50.00 500.00 ET Tube Insertion 250.00 500.00 ECG 300.00 300.00 Suprapubic Catheter Insertion 300.00 Based on Current RVU IM Injection 15.00 50.00 IVTT Injection 15.00 50.00 SQ Injection 15.00 50.00 Skin Testing 15.00 50.00 Umbilical Catheter Insertion 100.00 500.00 I and D 100.00 500.00 Suturing 50.00 300.00 Casting Forearm Adult 300.00 Relative Value Unit Casting Forearm Pedia 200.00 RVU Casting Leg Adult 300.00 RVU Casting Leg Pedia 200.00 RVU Catheterization w/ indwelling 100.00 250.00 catheter & urine bag Removal of foreign body RVU Urethral Dilation RVU Dental Services Charges and Fees W/o PhilHealth W/ PhilHealth Tooth Extraction (Per tooth) 50.00 100.00 Filling: a) Permanent (Light Cure) 200.00 400.00 b) Temporary 60.00 150.00 c) Glass lonomer 50.00 150.00 Prophylaxis 200.00 400.00 Room and Board Main Building Charges and Fees W/o PhilHealth W/ PhilHealth Private Room (Air-Conditioned) 1,000.00 1,500.00 Yellow Room (Air-Conditioned) Green Room (Air-Conditioned) 1,000.00 1,500.00 Suite Room (Air-Conditioned) 1,200.00 1,700.00 Semi-Private per bed/day (Level III) 500.00 800.00 Semi-Private per bed/day (Level II) 500.00 800.00 Payward (Medicare Patients) Level III 500.00 550.00 Payward (Medicare Patients) Level II 500.00 550.00 Payward (Medicare Patients) Level I 500.00 550.00 Service Ward 200.00 400.00 Room and Board New Annex Building Charges and Fees W/o PhilHealth W/ PhilHealth Suite Room 1,750.00 1,750.00 Private Room 1,300.00 1,300.00 Semi-Private Room (2 Beds) 1,000.00 1,000.00 Semi-Private Room (4 Beds) 800.00 800.00 Payward (Male & Female) 500.00 500.00 Water Quality Control Charges and Fees W/o PhilHealth W/ PhilHealth Water Quality Control 250.00 500.00 PHC 15.00 Water Bacteriology 200.00 400.00 Sputum Exam 100.00 200.00 Malarial 100.00 200.00 Leprosy Filaria 100.00 200.00 Kato Katz Smear 100.00 200.00 Primary Health Care Exam 100.00 200.00 SECTION 5.C.02. Exemptions. Exemptions from these charges and fees shall be based on the categorization and determination as contained in the policies of the Provincial Government, Ordinances, national laws and issuances of national agencies. Provided that, the exempt person shall be accommodated in the room specially assigned to them. Provided further that, where the exempt person is covered by PhilHealth or other medical insurance, he/she shall first avail of his/her benefits under the said health insurance. ACTIHa SECTION 5.C.03. Discounts. Discounts from these charges and fees shall be based on the existing laws, policies of the Provincial Government, Ordinances and issuances of national agencies. Provided that, such discount shall be applied against the excess of their health insurance coverage. SECTION 5.C.04. Issuance of Official Receipts. It shall be the duty of the Chief of Hospital or his duly authorized representative to issue Official Receipt to any payment of charges and fees herein imposed. SECTION 5.C.05. Penalty. Violation of any of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both fine and imprisonment, at the discretion of the Court. ARTICLE D Space Rental SECTION 5.D.01. Imposition of Fee. There shall be imposed and collected Fifteen Pesos (P15.00) per square meter per month as rental fee on lot owned by the Provincial Government of Misamis Occidental to all stall owners, Photocopying machine owners and other similar businesses inside the Provincial Capitol Compound. An additional Two Hundred Pesos (P200.00) per month shall be paid by Photocopying machine owners and other similar establishments for electricity use. Space Rental Lot owned by the Province Rate Residential use 6.00/sq. m. Commercial use 15.00/sq. m. Office Use 15.00/sq. m. Sports at PCFTC 10/person Badminton court/Table ARTICLE E Service Connection Permit Fee SECTION 5.E.01. Imposition of Fee. There shall be imposed and collected a service connection permit fee to be paid to the Provincial Treasurer in the amount of Two Hundred Pesos (P200.00) for business connections and Twenty Five Pesos (P25.00) for residential connection for cable television, electrical and telephone connection. CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Provincial Revenues SECTION 6.A.01. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all Provincial taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments in accordance with the provisions of this Code. SECTION 6.A.02. Accrual of Tax. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall accrue on the first day of January of each year. However, new taxes, fees or charges shall accrue on the first day of the quarter next following the effectivity of the Ordinance imposing such new levies or rates. SECTION 6.A.03. Time of Payment. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlalawigan may, for justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 6.A.04. Surcharge and Penalties on Unpaid Taxes, Fees or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and, an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 6.A.05. Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the Province except voluntary contributions or donations, is not paid on the date fixed in the Ordinance, or in the contract, express or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 6.A.06. Collection of Provincial Revenues by the Municipal/Barangay Treasurer. The Provincial Treasurer may designate the Municipal/Barangay Treasurer as his deputy to collect Provincial taxes, fees, or charges. In case a bond is required for the purpose, the Provincial Government shall pay the premiums thereon in addition to the premiums of the bond that may be required under this code. HCSAIa SECTION 6.A.07. Examination of Books of Accounts and Pertinent Records of Businessmen by Provincial Treasurer. Upon the approval of the Provincial Governor, the Provincial Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation, or association subject to Provincial taxes, fees and charges in order ascertain, assess and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period which shall be the year immediately preceding the examination, and shall be certified to by the examining official. Such certificate shall be made of record in the book of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the Provincial Treasurer, the written authority of the deputy concerned shall specifically state the name, address and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue (BIR) shall be made available to the Provincial Treasurer, his deputy or duly authorized representative subject to the guidelines issued by the Department of Finance. SECTION 6.A.08. Promulgation of Rules and Regulations. a) Within thirty (30) calendar days after the approval of this Code, the Provincial Governor shall convene the Oversight Committee as herein provided to formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provisions of this Code. b) The Oversight Committee shall be composed of the Provincial Vice-Governor, as the Chairman, the Provincial Administrator and the following as members: 1) The Chairman, Ways and Means Committee, Sangguniang Panlalawigan; 2) The Secretary of the Sangguniang Panlalawigan; 3) The Provincial Treasurer; 4) The Provincial Assessor; 5) The Provincial Accountant; 6) The Provincial Budget Officer; 7) The Provincial Planning and Development Coordinator; 8) The Provincial Engineer; 9) The Provincial Legal Officer. c) The committee shall submit its recommendations to the Provincial Governor within two (2) months after each organization. Thereafter, the committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof. SECTION 6.A.09. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all moneys collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the Provincial Government. SECTION 6.A.10. Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the Court for violation of any Provincial Ordinance shall accrue to the General Fund of the Province. SECTION 6.A.11. Issuance of Receipts. It shall be the duty of the Provincial Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of person paying and the account for which it is paid. In acknowledging payment of Provincial taxes, fees and charges, it shall be duty of the Provincial Treasurer or his deputies to indicate on the Official Receipt issued for the purpose the number of the corresponding Provincial Tax Ordinance. SECTION 6.A.12. Record of Taxpayers. It shall be the duty of the Provincial Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying Provincial taxes, fees and charges as far as practicable. He shall establish and keep current the appropriate tax role for each kind of tax, fee or charge provided in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6.B.01. Local Government Lien. Provincial taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action not only upon any property or rights therein which may be subject to the lien but also upon any property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent Provincial taxes, fees and charges including related surcharges and interests. SECTION 6.B.02. Civil Remedies. The civil remedies for the collection of Provincial taxes, fees or charges and related surcharges and interest resulting from delinquency shall be: CaSAcH a) By administrative action thru distraint of goods, chattel, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in and rights to personal property and by levy upon real property and interest in or rights to real property; b) By judicial action. Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer upon approval of the Provincial Governor. SECTION 6.B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any Provincial tax or other impositions to pay the same at the time required, the Provincial Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property subject to the lien, insufficient quantity to satisfy the tax, fees or charges in question, together with any increment thereto incident to the delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of Distrained Goods. The Officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication. The Officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the Province where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor or of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Provincial Governor. d) Release of Distrained Property upon Payment Prior to Sale. If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Provincial Treasurer shall make a report of the proceedings in writing to the Provincial Governor. Should the property distrained be not disposed of within One Hundred and Twenty (120) days from the date of distraint, the same shall be considered as sold to the Provincial Government for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman with a representative from the Commission on Audit and the Provincial Assessor as members. f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim other property may, in like manner be distrained until the full amount due, including all expenses is collected. SECTION 6.B.04. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the descriptions of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the Municipality where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively and the delinquent taxpayer or if absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there is none, to the occupant of the property in question. IaHDcT In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy the delinquency, the Provincial Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. SECTION 6.B.05. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 6.B.06. Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Provincial building and in a public and conspicuous place in the Municipality or Barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the Province where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Provincial building or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan. The Provincial Treasurer shall make and deliver to the purchaser a certificate of sale showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests or penalties; provided however, that any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 6.B.07. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Provincial Treasurer the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of two (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the Certificate of Sale issued to the purchaser and the owner shall be entitled to a Certificate of Redemption from the Provincial Treasurer or his deputy. The Provincial Treasurer or his deputy, upon surrender by the purchase of the Certificate of Sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him and said property thereafter shall be free from lien of such taxes, fees or charges, related surcharges, interests, and penalties. The owner shall not however be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 6.B.08. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 6.B.09. Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Provincial Government without the necessity of an order from a competent Court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Provincial Government. SECTION 6.B.10. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Panlalawigan, shall by separate Ordinance duly approved, and upon notice of not less than twenty (20) days sell and dispose of the real property acquired in Section 6.B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. DEIHAa SECTION 6.B.11. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The Province may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. SECTION 6.B.12. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. SECTION 6.B.13. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of the any Provincial tax, fee or charge, including the related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao or other beast of burden such as the delinquent taxpayer may select and necessarily used by him in his ordinary occupation; c) Necessary clothing and that of all his family; d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); e) Provisions including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers and judges; g) Any material or article forming part of a house or improvement of any real property. SECTION 6.B.14. Taxpayers Remedies. a) Periods of Assessment and Collection. 1. Provincial taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they became due. 2. In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. 3. Provincial taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that, taxes, fees or charges assessed before the effectivity of the Local Government Code may be collected within the period of three (3) years from the date of assessment. 4. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: i. The Treasurer is legally prevented from making the assessment or collection; ii. The taxpayer requests for a reinvestigation and executes a waiver in writing before the expiration of the period within which to assess or collect; and iii. The taxpayer is out of the country or otherwise cannot be located. b) Protest of Assessment. When the Provincial Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the time of its filing, if the Provincial Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the Provincial Treasurer finds the assessment to be wholly or partly correct, he shall deny the Protest wholly or partly with notice to the taxpayer. The taxpayer has thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day (60) period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealed. c) Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Provincial Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee or charge or from the date the taxpayer is entitled to a refund or credit. DcHSEa d) Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty-day (60) period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 6.C.01. Power to Levy Other Taxes, Fees or Charges. The Province shall exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code as amended or other applicable laws: provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy: Provided further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 6.C.02. Publication of the Revised Revenue Code. Within ten (10) days after its approval a certified true copy of this Code shall be published in full in a newspaper of general circulation in the Province of Misamis Occidental and copies thereof posted in at least two (2) conspicuous and publicly accessible places. SECTION 6.C.03. Public Dissemination of this Code. Copies of this Revised Revenue Code shall be furnished to the Provincial Treasurer and the Provincial Administrator for public dissemination. SECTION 6.C.04. Authority to Adjust Rates. The Sangguniang Panlalawigan shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the Local Government Code. SECTION 6.C.05. Tax Exemptions. Local water districts, cooperatives duly registered under R.A. No. 6938, non-stock and non-profit hospitals and educational institutions, business entities, association or cooperatives registered under R.A. 6810, printer and/or publisher of books or other reading materials prescribed by the Dep-Ed as school texts or references, insofar as receipts from printing and/or publishing thereof are exempt from the taxes imposed on this Code. SECTION 6.C.06. Tax Holidays. Enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer but labor-intensive are hereby exempted from the taxes imposed in this Code for the period of six (6) and four (4) years respectively. ARTICLE D General Penal Provision SECTION 6.D.01. Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. CHAPTER VII Final Provision SECTION 7.01. Separability Clause. If for any reason, any provision, section or part of this code is declared not valid by a court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections or parts which shall continue to be in full force and effect. SECTION 7.02. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 7.03. Repealing Clause. This Ordinance shall amend, adjust and/or revise certain provisions of Chapters I, II, III, IV and V of the Revenue Code of Misamis Occidental. All Ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 7.04. Appropriation for the Publication of the Code. The amount of Two Hundred Thousand (P200,000.00) Pesos is hereby appropriated from unappropriated funds for the publication and printing of this Code. SECTION 7.05. Effectivity. This Code shall take effect fifteen (15) days following the completion of its publication in a newspaper of general circulation in the Province of Misamis Occidental. ENACTED: July 13, 2012. I HEREBY CERTIFY to the correctness of the foregoing Ordinance No. 07-12 which was duly enacted by the Sangguniang Panlalawigan during its Regular Session held at the Sangguniang Panlalawigan Session Hall, Capitol Function Hall, Oroquieta City on July 13, 2012. CTHaSD (SGD.) IRENE C. TUGONON-ZAPATOS Secretary to the Sanggunian ATTESTED: (SGD.) INOCENCIO D. PAGALARAN, JR. Temporary Presiding Officer NOTED: (SGD.) HENRY S. OAMINAL Vice-Governor/Presiding Officer APPROVED: (SGD.) HERMINIA M. RAMIRO Provincial Governor Date Approved: 9-6-12 n Note from the Publisher: Copied verbatim from the official copy.