An Ordinance Requiring All Persons Who Have Newly Acquired, Real Property and/or Have Made Improvements, Renovations and/or Installations of Machinery on Real Property, to Declare such Property for Real Property Taxation within Sixty (60) Days after Its Acquisition, Completion, Occupancy or Installation of Machinery, Whichever Comes Earlier, and Imposing Penalties Thereof

June 25, 2012 MUNTINLUPA CITY ORDINANCE NO. 072-12 AN ORDINANCE REQUIRING ALL PERSONS WHO HAVE NEWLY ACQUIRED, REAL PROPERTY AND/OR HAVE MADE IMPROVEMENTS, RENOVATIONS AND/OR INSTALLATIONS OF MACHINERY ON REAL PROPERTY, TO DECLARE SUCH PROPERTY FOR REAL PROPERTY TAXATION WITHIN SIXTY (60) DAYS AFTER ITS ACQUISITION, COMPLETION, OCCUPANCY OR INSTALLATION OF MACHINERY, WHIC HEVER COMES EARLIER, AND IMPOSING PENALTIES THEREOF Sponsored by: Hon. Coun. Luvi P. Constantino; Co-sponsored by: Hon. Coun. Atty. Raul R. Corro; Hon. Coun. Bal Niefes; Hon. Coun. Alexander B. Diaz; Hon. Coun. Ringo A. Teves; Hon. Coun. Dan Hubert A. Barlis; Hon. Coun. Robert A. Abas; Hon. Coun. Engr. Neptali S. Santiago; Hon. Coun. Robert P. Baes; Hon. Coun. Elmer S. Espeleta; Hon. Coun. Rafael T. Sevilla; Hon. Coun. Vergel C. Ulanday WHEREAS , Section 203, Chapter 2, Title II, Book II, of the Local Government Code of 1991, states that, "it shall also be the duty of any person, or his authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial, city or municipality assessor's, a sworn statement declaring the true value of subject property, within 60 days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier." ; WHEREAS , Section 122 and 123 of the Muntinlupa Revenue Code requires all persons, natural or juridical owning or acquiring real property or making improvements thereon to prepare and file with the local assessor sworn statements declaring the true value of their properties; WHEREAS , even with the above mentioned provisions in both the Local Government Code of 1991 and the Muntinlupa Revenue Code property owners still fail to report or declare new acquisitions and improvements on their properties; WHEREAS ,the city assessor's continuous and regular notices to property owners with regards to the declaration of their property are oftentimes ignored or neglected because of the absence of penalty for failure to comply. WHEREAS , while Section 204 of the Local Government Code of 1991 and Section 124 of the Muntinlupa Revenue Code provides that, "the assessor can declare himself real properties that are not declared by their owners, it is still essential that the owners declare their properties so that the true and correct information as to the ownership of the property and other information can be provided, to avoid ownership problems that may arise in the future; WHEREAS , in the case of newly acquired property which has been issued a new Transfer Certificate of Title, the assessor would have no way of knowing that a property has change ownership, except in cases where the new owners willingly go to the Assessor's Office to present their new TCTs and other pertinent documents required in transferring/changing ownership; WHEREAS ,due to the numerous properties in the city that have remained undeclared by previous owners, it is difficult to trace change in ownership, particularly when such properties may have to be auctioned due to tax delinquency; NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED ,by the 6th Sangguniang Panlungsod in Session Assembled that: SECTION 1. Property owners who have new acquired, completed construction, occupied real property, made improvements/renovation or have newly installed machinery shall notify the City Assessor and declare for real property taxation purposes such property/properties within sixty (60) days from the date of its acquisition, completion, occupancy or installation of machinery. CAIHTE SECTION 2. The Notification or Declaration shall be Accompanied by Photocopies of the Following Documents. a) Transfer Certificate of Title; b) Deed of Absolute Sale/Deed of Donation/Extra Judicial Settlement; c) Transfer Tax Receipt; d) Certificate Authorizing Registration (C.A.R) from the BIR; e) Real Tax Clearance or evidence of up to date payment of real property tax; For newly completed/occupied house, building and other structures : a) Copy of Floor Plan b) Certified of Completion c) Occupancy and Specification For the declaration of newly installed machinery : a) Certified and duly notarized itemized list of machinery with acquisition cost b) Date of purchase and date of initial operation SECTION 2. Declaration of Real Property by the Assessor . When any property owner who is required to declare his newly completed or occupied house, building or other structure for tax purposes fails to declare such property within the time prescribed, the assessor shall himself declare, appraise and assess the property in the name of the person who applied for the building permit and base its assessment on the market value as computed by the Building Official in connection with the issuance of the Building Permit. SECTION 3. Penalty . Property owners of newly acquired, completed construction, occupied real property, made improvements/renovations or have newly installed machinery who failed to declare or notify the City Assessors of their newly transferred/acquired real property shall be subject to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or an imprisonment of not more than one (1) month in case of willful neglect, or both at the discretion of the Court. SECTION 4. Publication . This ordinance shall be published once (1) in a newspaper of general circulation. SECTION 5. Effectivity Clause . This ordinance shall take effect after its publication in a newspaper of general circulation. aScITE ENACTED ,by the 6th Sangguniang Panlungsod of Muntinlupa this 25th day of June, 2012 ,on its 81st Regular Session . CONCURRED: DISTRICT I: (SGD.) COUN. ATTY. RAUL R. CORRO Member COUN. BAL NIEFES Member (SGD.) COUN. ALEXANDER B. DIAZ Member (SGD.) COUN. DAN HUBERT A. BARLIS Member (SGD.) COUN. RINGO A. TEVES Member DISTRICT II: (SGD.) COUN. LUVI P. CONSTANTINO Member (SGD.) COUN. ROBERT A. ABAS Member (SGD.) COUN. ENGR. NEPTALI S. SANTIAGO Member (SGD.) COUN. ROBERT P. BAES Member COUN. ELMER S. ESPELETA Member (SGD.) COUN. RAFAEL T. SEVILLA Member (SGD.) COUN. VERGEL C. ULANDAY Member ABSTAIN: COUN. ALLEN F. AMPAYA Member ABSENT: COUN. ATTY. PATRICIO L. BONCAYAO, JR. Member COUN. MARGARITA AMYTHYST PATDU-LABIOS, MD Member COUN. JOSELITO V. AREVALO Member COUN. ADORADO P. SAN PEDRO Sectoral Representative President Association of Barangay Captains COUN. EULOGIO DS. DIOKO, II Sectoral Representative President Federation of Sangguniang Kabataan I HEREBY CERTIFY ,as to the correctness of the foregoing Ordinance. (SGD.) CECILIA C. LAZARTE Secretary ATTESTED: (SGD.) ARTEMIO A. SIMUNDAC City Vice-Mayor/Presiding Officer APPROVED: (SGD.) ALDRIN L. SAN PEDRO City Mayor Date: _____________