An Ordinance Revising the Schedule on Fair and Current Market Values of Buildings and Other Structures Thereby Amending the Pertinent Provisions of Tax Ordinance No. 93-03, as Amended

February 19, 1998 Excerpt from the Minutes of the Regular Session of the Seventh Sangguniang Panlungsod ng Ormoc Held at the Honorable Placido Enecio Hall, Sangguniang Panlungsod Building on February 19, 1998. PREFATORY STATEMENT The present basis in the imposition of realty taxes on buildings and other structures is Tax Ordinance No. 93-03, which was enacted on June 17, 1993. Aforecited Tax Ordinance likewise mandates (Section 26 thereof) that a general revision of real property assessment shall be undertaken every three years so as to comply with one of the fundamental principles of realty taxation that real property shall be appraised at its CURRENT AND FAIR MARKET VALUE. Hence, the enactment of this amendatory ordinance on Real Property Taxation, specifically on BUILDINGS AND OTHER STRUCTURE is imperative; WHEREFORE, on motion of Kagawad Benjamin B. Lladoc, Chairman, Committee on Ways and Means, and Kagawad Mariano Y. Corro, Chairman, Committee on Laws & Ordinances jointly seconded by mga Kagawad Alfredo F. Capahi and Gregorio A. Yrastorza, Jr., be it RESOLVED, AS IT IS HEREBY RESOLVED, to pass and enact: ORMOC CITY TAX ORDINANCE NO. 001-98 AN ORDINANCE REVISING THE SCHEDULE ON FAIR AND CURRENT MARKET VALUES OF BUILDINGS AND OTHER STRUCTURES THEREBY AMENDING THE PERTINENT PROVISIONS OF TAX ORDINANCE NO. 93-03, AS AMENDED OTHERWISE KNOWN AS "THE REAL PROPERTY TAXATION IN ORMOC CITY" BE IT ORDAINED by the 7TH SANGGUNIANG PANLUNSOD ng ORMOC in REGULAR SESSION assembled, That: SECTION 1. Sections 17, 18, 19 & 53 of Tax Ordinance No. 93-03, as amended, are hereby amended further to read as shown below to wit: "SECTION 17. Schedule of Fair and Current Market Values on Buildings and Other Structures. Schedule of Fair and Current Market Value for 1997 Buildings and Others Structures (Per Sq. Meter Floor Area) SECTION 18. Building and other improvements shall be classified according to their used and construction characteristics and unit values established for each class and sub-class, as follows: Buildings and other improvements shall be classified accrdg. to their use and construction characteristics and unit values established for each class and sub-class. Buildings shall be classified according to its structural characteristics, as follows: A. BUILDING BASE SPECIFICATION FOR: One-family dwelling, Duplex & Multi-Dwelling, Apartment, Dormitory, Boarding & Lodging House, Townhouse, Accessory & School Building For: Warehouse, Factory, Mill, Industrial Building, Coliseum, gymnasium & Storage For: Hotel, Condominium, Office, Bank, Hospital, Pension House, Inn, Motel, Comm'l. Complex, Shopping Mall, Supermarket, Gas Station & Bathhouse B. SCHEDULE FOR PAVEMENTS, FLOORS AND SLABS 1. Commercial and Residential Buildings Plain 4" thick concrete slab P850.00 per sq.m. 4" concrete with plain color 950.00 per sq.m. 1" x 8" cement tile floor 1,110.00 per sq.m. 2. Light Industrial Building: (Service and Gasoline Station, Factories, etc.) 3" ready mix pavement (bituminous asphalt) P1,110.00 per sq.m. 4" slab with 1/2 round W.I. bars for temporary reinforcement 1,230.00 per sq.m. 3. Heavy-in-class "A" Concrete 6" slabs with 1/2 round W.I. bars for temperature reinforcement cement to 0.50 cm. P1,320.00 per sq.m. C. SCHEDULE OF VALUES FOR FENCES 1. Concrete Hollow Blocks 2 meters high: a) With plaster finished P380.00 per linear meter b) Without plaster finished 200.00 per linear meter 2. Adobe stone: a) With plaster finished on both sides P320.00 per linear meter b) Without plaster finished 140.00 per linear meter 3. Apitong with apitong post set on concrete foundation P200.00 per linear meter 4. Yakal with yakal posts set on concrete foundation P200.00 per linear meter 5. Wrought iron grills, barbed wires, cyclone wires P420.00 per linear meter 6. Chicken or hog wire on timber frame P290.00 per linear meter 7. Round bars P570.00 per linear meter 8. Gates 2 meters high: a) Plain with round bars P2,370.00 per linear meter b) Round bars 3,320.00 per linear meter NOTE: 1/2 of the prescribed rate if it is one meter below and add 1/2 of the prescribed rate for every meter above 2 meters. APPRAISAL OF BUILDINGS AND OTHER IMPROVEMENTS SECTION 19. Classification of Buildings. Buildings shall generally be classified in accordance with the structural designs for which they are intended regardless of their actual use, such as residential, commercial, industrial or farm house. The classification system shall embrace only such structures as are commonly found in the city. Under the design use classification, buildings may be grouped into the following: A. Residential Buildings (a) One-family Dwelling (b) Two-family Dwelling (c) Multi-family Dwelling or Apartment (d) Townhouse (e) Condominium B. Commercial Building (a) Store (b) Office (c) Bank (d) Theater (e) Hotel (f) Motel (g) Service Station (h) Public Garage C. Industrial Building (a) Factory (b) Sawmill (c) Warehouse, etc. D. Farm House (a) Barn (b) Poultry (c) Stable (d) Hog House (e) Green House, etc. KINDS OF BUILDINGS 1. One-Family Dwelling a detached building for or occupied exclusively by one family. 2. Two-Family Dwelling a detached building designed for or occupied exclusively by two (2) families living independently of each other in their respective dwelling unit. 3. Multi-Family Dwelling a building used as a house or residence of three or more families living independently from one another, each occupying one or more rooms as a single housekeeping unit. 4. Accessoria of Row Houses a house of not more than two (2) stories, composed of a row of a dwelling units entirely separated from one another partly by a wall and with an independent entrance for each dwelling unit. 5. Apartment House a building or portion thereof which is designed, built, rented, leased, let or hired out to be occupied, as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and small include flats and apartments. Apartment a room or suite of two or more rooms, designed and intended for or occupied by one family for living, sleeping and cooking purposes. 6. Hotel a building with more than a sleeping rooms, usually occupied singly, where transients are provided with temporary lodging, with or without meals, and no cooking in any individual suites. 7. Boarding House a house containing five or more but not more than 15 sleeping rooms where boarders are provided with lodging and meals for a fixed sum paid by month or week, in accordance with previous arrangement. 8. Dormitory a building where many persons are provided with board and lodging facilities in common hall for a compensation. 9. Lodging House a building containing of more than 15 sleeping rooms where lodging is provided for a fixed compensation. 10. Accessory Building a building subordinate to a main building on the same lot and used for purposes customarily incidental to those of the main building, such as servant's quarter, garage, pump house, laundry house, etc. 11. Office Building a building mainly for office. 12. Theatre a building specially designed for the presentation of plays, operas, motion pictures, etc. 13. Warehouse, Bodega or Cold Storage a building mainly used for stocking, deposit and storage. 14. Supermarket Shopping Center a building used as a market (large) or storage, especially a food store operated in part on a self-serve, cash-carry basis. 15. Factory Building a building utilized for manufacturing goods or finished products, manufacturing plant. 16. Recreation Building a building used for recreational purposes like a bowling or billiard halls, night club, clubhouse, etc. 17. Sawmill and Lumber Shed a building used in the manufacturing of lumber and for storage or stocking. 18. Gasoline Service Station a retail station, servicing automobiles and other motor vehicles with gasoline and oil only. 19. Townhouse a building used as residential or commercial purposes usually interconnecting each other. 20. Commercial Condominium a building used either as residential or commercial, the units of which are individually owned with right to sell. 21. Residential Condominium a building used as residential the units of which are individually owned with the right to sell. SECTION 53. Tax Discount for Advanced and Prompt Payment. If the basic Real Property Tax and the additional Tax accruing to special education fund are paid on time or in advance in accordance with the prescribed schedule of payment as provided for in this ordinance, a discount of 10% for prompt payments, and a discount of 20% for advance payments, shall be given to the taxpayer concerned, provided however that there is no tax delinquiency due on the same property. PROMPT PAYMENT means full payment of the tax due on or before the due date; ADVANCE PAYMENT means full payment of the tax due for the whole year paid before the beginning of the year for which payment is applicable." SECTION 2. Separability Clause . In case any provision of this Ordinance shall be held or decided invalid or unconstitutional, the validity of the other provisions thereof shall not be affected thereby. SECTION 3. Repealing Clause . Any Ordinance, rules and regulations or parts thereof, inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 4. Effectivity . This Ordinance shall take effect on January 1, 1999 after it shall have been published and posted in accordance with law. ENACTED, February 19, 1998. RESOLVED, FURTHER, to furnish copies of this Ordinance one each to His Honor, the City Mayor of Ormoc; the City Administrator, the City Legal Officer, the City Assessor, the City Treasurer, the City Engineer and others concerned, all in Ormoc City; CARRIED UNANIMOUSLY. I hereby certify to the correctness of the foregoing tax ordinance. (SGD.) OSCAR P. LASAM Secretary to the Sangguniang Panlungsod ATTESTED: (SGD.) BENJAMIN F. TUGONON Vice-Mayor & Presiding Officer APPROVED: (SGD.) EUFROCINO M. CODILLA, SR. City Mayor ________________ Date CERTIFIED TRUE COPY: (SGD.) ERLINDA A. SOLAA City Assessor September 9, 2011