2012 Revenue Code of the Province of Pangasinan

November 12, 2012 CERTIFICATION TO WHOM IT MAY CONCERN: THIS IS TO CERTIFY that at the regular session duly constituted of the Sangguniang Panlalawigan, Province of Pangasinan, held on November 12, 2012 at Lingayen, Pangasinan, the following provincial ordinance was approved: PANGASINAN PROVINCIAL TAX ORDINANCE NO. 001-12 AN ORDINANCE ENACTING THE 2012 REVENUE CODE OF THE PROVINCE OF PANGASINAN Authored by SP Member Von Mark R. Mendoza Be it ordained by the Sangguniang Panlalawigan of the Province of Pangasinan, that CHAPTER I General Provisions SECTION 1. Short Title. This ordinance shall be known as the 2012 REVENUE CODE OF THE PROVINCE OF PANGASINAN. SECTION 2. Scope and Application. This Code shall govern the levy, assessment, and collection of all provincial taxes, fees, charges, and other impositions within the territorial jurisdiction of the province of Pangasinan. SECTION 3. Construction of Provisions. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions, or when applied would lead to absurd or improbable results: (a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning 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 apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) 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 holiday, in which case the same shall be excluded in the computation and the business day shall be considered the last day. (e) Reference All references to chapters, articles, or sections, are to the Chapters, Articles, or Sections in this Code unless otherwise specified. (f) 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. (g) Conflicting Provisions of Sections If the provisions of different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence, shall prevail. SECTION 4. Definition of Terms. The following terms when used in this Code shall mean: (1) 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; (2) Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; (3) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property; (4) Agricultural land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other agricultural activities; (5) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (6) Amusement Place includes theaters, cinematographers, concert halls, circuses, and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain by direct participation. (7) Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose; (8) 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; (9) Assessment Level is the percentage applied to the fair market value to determine the taxation value of the property; (10) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; (11) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (12) Capital Investment is the capital which a person employs in any undertaking or which contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. (13) Charge refers to any particular liability, as rent or fee against property, person, or organization. (14) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land; (15) Commercial Sand and Gravel Permit may be issued to a qualified person for the removal of sand and gravel and other loose and unconsolidated materials which are used in their natural state, without undergoing processing, covering an area of not more than five (5) hectares and in such quantities as may be specified in the permit approved and granted by the Provincial Governor. Provided, that only one (1) permit shall be granted to a person in the municipality at any one time for a period of one year renewable for like period under such terms and conditions provided therein. (16) Concession Privilege Fee refers to a fee charged for each type of business or commercial activity within the property of the provincial government separate from the charges for rentals of land spaces and buildings. (17) Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts associations or insurance companies but does not include general professional partnership and a 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 partnership are partnership formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. (18) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost; (19) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; (20) Exclusive Sand and Gravel Permit may be issued and granted by the Provincial Governor to a qualified person for the extraction and utilization of sand and gravel and other loose and unconsolidated materials from public land for his own use covering an area of not more than one (1) hectare for a non-renewable period of sixty (60) days and a maximum volume of fifty (50) cubic meters, provided, that it shall be illegal to have a commercial disposition of the resources extracted under permit. (21) 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; (22) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. (23) Franchise is a right or privilege, affecting 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 service, security, and safety. (24) Gemstone Gathering Permit may be granted and issued by the Provincial Governor to a qualified person for the extraction and utilization of loose materials useful as gemstone provided the removal/gathering of gemstone shall be conducted manually without the aid of any tool or mechanized equipment. (25) Government Gratuitous Permit may be issued and granted by the Provincial Governor to any government entity/instrumentality in need of quarry, sand and gravel and other loose/unconsolidated materials in the construction of buildings and/or infrastructure for public use covering an area of not more than two (2) hectares for a period co-terminus with the project; Provided, however, that no permit of this nature shall be issued when the project is bidded out to a private contractor and an amount for the payment of quarry, sand and gravel and other loose or unconsolidated materials have been set aside from the contract price. (26) Guano Permit may be granted and issued by the Provincial Governor to a qualified person to extract and utilize loose or unconsolidated guano and other organic fertilizer deposits in specific caves and/or confined sites to exclude phosphatic rocks. (27) 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; (28) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land; (29) Industrial Sand and Gravel Permit may be issued and granted by the Provincial Governor to a qualified person for the removal of sand and gravel and other loose or unconsolidated materials that necessitate the use of mechanical processing covering an area of not more than five (5) hectares at any one time for a term of five (5) years renewable for the period but not to extend twenty-five (25) years. (30) Levy means a charge fixed by law or ordinance for the regulation or inspection of business or activity. (31) License a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or engage in some transaction. (32) Livestock refers to domestic animals kept for use on a farm and raised for sale and profit. It includes horse, cattle, carabao, sheep, goat, swine, rabbits, poultry, and such other animals. (33) Livestock By-Product means all unprocessed foods derived from livestock such as meat, egg, and the like. (34) Livestock Merchant means any person, firm, partnership, association, or corporation engaged in the business of buying and/or selling and shipping of livestock and its by-products. (35) Livestock Raiser means any person, firm, partnership, association, or corporation engaged in the business of raising livestock. (36) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may not be attached, permanently or temporarily to the real property. It includes the physical facilities for production, the installation 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 use to meet the needs of the particular industry, business or activity and which their very nature and purpose are designed for or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; (37) 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 material; (38) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business, establishment or undertaking. (39) PHTF Provincial Housing Trust Fund (40) Permit see License. (41) Person means every natural or juridical being susceptible to rights and obligations or of being the subject of legal relations. (42) Privilege means right or immunity granted as a peculiar benefit, advantage or favor. (43) Private Gratuitous Permit may be granted by the Provincial Governor to a landowner applying to extract sand and gravel, quarry or loose and unconsolidated materials from his land provided there is adequate proof of ownership and that the materials will be for personal use. The permit shall be for a non-renewable term of sixty (60) days. (44) Profession means a calling that requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountant, engineering, etc. (45) Provincial Building refers to any building owned by the provincial government of Pangasinan; (46) Provincial Lot refers to any land owned by the provincial government of Pangasinan; (47) Quarry Resources refers to stones, sand, gravel, and others such as, but not limited to, marble, granite, volcanic cinders, basalt, tuff, and rock phosphate extracted from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the province. (48) Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property; (49) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; (50) Rental means the value of consideration whether in money or otherwise, given for the enjoyment of use of a thing. (51) 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 reproducing a new replica of the property on the basis of current prices with the same or closely similar material; (52) Resident refers to a natural person who has his habitual residence in the province, city or municipality where he exercises his civil rights and fulfills his civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or occupation. (53) Resident Foreign when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (54) Residential Land is land principally devoted to habitation; (55) Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into treasury for public purpose. (56) Service means the duties, work, or functions performed or discharged by a government office or by a private person contracted by the government, as the case may be. (57) Small Scale Mining Permit may be granted by the Provincial Governor to qualified persons for the extraction and utilization of materials/minerals such as kaolin, feldspar, bull quartz or silica, pebbles, bentonite, talc, asbestos, barite, gypsum, bauxite, magnetic, dolomite, mica, stones, semi-precious stones and other non-metallic minerals. (58) Socialized Housing refers to housing programs and projects covering houses and lots or home lots duly undertaken by the government or the private sector for the underprivileged and homeless citizens which shall include sites and services development, long term financing, liberalized terms on interest payments, and such other benefits in accordance with the provision of RA No. 7279, otherwise known as the Urban Development and Housing Act of 1992. (59) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting government needs. (60) Urban Area refers to all cities, regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 5. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. CHAPTER II Provincial Taxes ARTICLE A Real Property Tax SECTION 6. Imposition of the Basic Real Property Tax. There shall be levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this Province. SECTION 7. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 8. Assessment Levels. To determine the assessed value of real property, the following assessment levels shall be applied to its fair market value: a. On Lands: Class Assessment Level Residential 15% Agricultural 30% Commercial 50% Industrial 50% Mineral 50% Timberland 20 SUB-CLASSIFICATION CRITERIA (Urban Lands) A. COMMERCIAL LANDS I. FIRST CLASS COMMERCIAL LANDS a) Locate along concrete road; b) Where the highest trading, social (or educational activities of the City/Municipality take place); c) Where concrete or high grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are exceptionally busy; e) Apparently commands the highest commercial land value in the city or municipality. II. SECOND CLASS COMMERCIAL LANDS a) Along concrete or asphalted road; b) Where trading, social (or educational) activities are considerably high, but fall short from that of the First Class Commercial Lands; c) Where semi-concrete commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are considerably busy, but fall short from that of the First Class Commercial Lands; e) Commands lesser value than the First Class Commercial Lands. III. THIRD CLASS COMMERCIAL LANDS a) Along concrete or asphalted road; b) Where trading, social (or educational) activities are significantly less than the Second Class Commercial Lands; c) Where average grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are fairly busy; e) Commands lesser value than the Second Class Commercial Lands. IV. FOURTH CLASS COMMERCIAL LANDS a) Along all-weather road; b) Where trading, social (or educational) activities are significantly low but predominant; c) Where mixed Commercial and Residential buildings are situated; d) Where vehicular and pedestrian traffic flow are regularly less busy; e) Commands lesser value than the Third Class Commercial Lands. B. RESIDENTIAL LANDS I. FIRST CLASS RESIDENTIAL LANDS a) Along concrete road; b) Where high grade apartment or residential buildings are predominantly situated; c) Where public utility transportation facilities are exceptionally regular towards major trading centers; d) Located next to a commercially classified lands; e) Where water, electric and telephone facilities are available; f) Commands the highest residential land value in the city/municipality; g) Free from squatters. II. SECOND CLASS RESIDENTIAL LANDS a) Along concrete or asphalted road; b) Where semi-high grade apartments or residential buildings are predominantly situated; c) Where public utility transportation facilities are fairly regular towards major trading centers; d) Located next to First Class Residential Lands; e) Commands lesser value than the First Class Residential Lands; f) Free from squatters. III. THIRD CLASS RESIDENTIAL LANDS a) Along all-weather road; b) Where average grade residential buildings are predominantly situated; c) Where public utility transportation facilities are regular major trading centers; d) Located next to Second Class Residential Lands; e) Where water and electric facilities are available; f) Commands lesser value than Second Class Residential Lands. IV. FOURTH CLASS RESIDENTIAL LANDS a) Along all-weather road; b) Where low grade residential buildings are predominantly situated; c) Located next to the Third Class Residential Lands; d) Where public utility transportation facilities are irregular; e) Where water facilities are commonly pump wells; f) Commands lesser value than Third Class Residential Lands. V. FIFTH CLASS RESIDENTIAL LANDS a) Along all-weather road; b) Where residential buildings are still scarcely constructed; c) Where public water and electric facilities are readily available; d) Farthest residential lands from the trading centers; e) Transportation facilities are exceptionally irregular; f) Predominantly undeveloped residential area. VI. RESIDENTIAL LAND SUBDIVISION Residential Land Subdivisions are classified according to the degree or extent of development and facilities, regardless of the location from the trading center of the city/municipality. Therefore, their respective schedule of the base market values shall be independently established based from the sales analysis of the lots therein. The unit market value for subdivision lots shall not, under any circumstance, be less than the adjoining lands classified in accordance with the above criteria for sub-classification. C. INDUSTRIAL LANDS I. FIRST CLASS INDUSTRIAL LANDS a) Along concrete or asphalt road; b) Located within a distance of not more than 10,000 meters to the major trading centers of the city/municipality; c) Where the vicinity is extensively used for industrial purposes; d) Commands the highest industrial land value in the city/municipality. II. SECOND INDUSTRIAL LANDS a) Along concrete or asphalted public road, pier, seacoast, or navigable river. b) Located within a distance of more than 10,000 meters but not beyond 50,000 meters to the major trading centers of the city/municipality; c) Where the vicinity is extensively used for industrial purposes; d) Commands lesser value than the First Class Industrial Lands. III. THIRD CLASS INDUSTRIAL LANDS a) Located more than 50 meters to the major trading centers of the city or municipality; b) Where the vicinity is extremely used for industrial purposes; c) Commands lesser value than the Second Class Industrial Lands. ADJUSTMENT FACTORS A. The following are the percentages of adjustments for the evaluation of agricultural lands: (1) Type of Road % Adjustment (a) Provincial or National Road No Deduction (b) For all weather roads 3% Deduction (c) Along Dirt Road 6% Deduction (d) For no Road Outlet 9% Deduction (2) Location Distance in Kms To: (a) All Weather Road (b) Local Trading Center (Poblacion) 0 to 1 0 +5% Over 1 to3 -2% 0% Over 3 to 6 -4% -2% Over 6 to 9 -6% -4% Over 9 -8% -6% B. The distance of a property from all-weather roads, railroad stations. Landing places along the sea coasts and from a trading center or poblacion shall be measures from corner of the lot or parcel nearest o such roads or centers. All-weather roads include national, provincial, municipal and all other public roads traversable by trucks, cars and other forms of vehicles under any kind of weather. PRODUCTIVITY CLASSIFICATION (1) RICE LAND, IRRIGATED: 1st Class Land capable of producing annually for each hectare more than 120 cavans of palay 2nd Class Land Capable of producing annually for each hectare from 100 to 120 cavans of palay 3rd Class Land Capable of producing annually for each hectare from 80 to 100 cavans of palay 4th Class Land Capable of producing annually for each hectare less than 80 cavans of palay (2) RICE LAND, UNIRRIGATED: (Lowland) 1st Class Land capable of producing annually for each hectare more than 90 cavans of palay 2nd Class Land capable of producing annually for each hectare from 70 to 90 cavans of palay 3rd Class Land capable of producing annually for each hectare less than 70 cavans of palay (3) RICE LAND, UNIRRIGATED: (Upland) 1st Class Land capable of producing annually for each hectare more than 60 cavans of palay 2nd Class Land capable of producing annually for each hectare from 30 to 60 cavans of palay (4) TOBACCO LAND: (Burley Variety) 1st Class Land capable of producing annually for each hectare more than 2,000 kilos of tobacco 2nd Class Land capable of producing annually for each hectare from 1,500 to 2,000 kilos of tobacco 3rd Class Land capable of producing annually for each hectares less than 1,500 kilos of tobacco (5) TOBACCO LAND: (Native Variety) 1st Class Land capable of producing annually for each hectare more than 1,400 kilos of tobacco 2nd Class Land capable of producing annually for each hectare from 700 to 1,400 kilos of tobacco 3rd Class Land capable of producing annually for each hectare less than 700 kilos of tabacco (6) CORN LAND: 1st Class Land capable of producing annually for each hectare more than 100 cavans of corn 2nd Class Land capable of producing annually for each hectare from 80 to 100 cavans of corn 3rd Class Land capable of producing annually for each hectare less than 80 cavans of corn (7) SUGARCANE LAND: 1st Class Land capable of producing annually for each hectare more than 60 picules of sugarcane 2nd Class Land capable of producing annually for each hectare 45 to 60 picules of sugarcane 3rd Class Land capable of producing annually for each hectare less than 45 picules of sugarcane (8) FISHPOND LAND: (Milkfish) 1st Class Land capable of producing annually for each hectare more than 2,000 kilos of milkfish 2nd Class Land capable of producing annually for each hectare from 1,500 to 2,000 kilos of milkfish 3rd Class Land capable of producing annually for each hectare less than 1,500 kilos of milkfish (9) FISHPOND: (Mudfish) 1st Class Land capable of producing annually for each hectare more than 2,500 kilos of mudfish 2nd Class Land capable of producing annually for each hectare from 2,000 to 2,500 kilos of mudfish 3rd Class Land capable of producing annually for each hectare less than 2,000 kilos of mudfish (10) PRAWNPOND: 1st Class Land capable of producing annually for each hectare more than 2,000 kilos of prawn 2nd Class Land capable of producing annually for each hectare from 1,500 to 2,000 kilos of prawn 3rd Class Land capable of producing annually for each hectare less than 1,500 kilos of prawn (11) NIPA LAND: 1st Class Land capable of producing annually for each hectare more than 40 stalks of nipa 2nd Class Land capable of producing annually for each hectare from 35 to 40 stalks of nipa 3rd Class Land capable of producing annually for each hectare less than 35 stalks of nipa (12) MAGUEY LAND: 1st Class Land capable of producing annually for each hectare more than 1,800 kilos of maguey 2nd Class Land capable of producing annually for each hectare from 900 to 1,800 kilos of maguey 3rd Class Land capable of producing annually for each hectare less than 900 kilos of maguey (13) SALTLAND: 1st Class Land capable of producing annually for each hectare more than 100 cavans of salt 2nd Class Land capable of producing annually for each hectare from 80 to 100 cavans of salt 3rd Class Land capable of producing annually for each hectare less than 80 cavans of salt (14) ONION LAND: 1st Class Land capable of producing annually for each hectare more than 430 sacks of onions 2nd Class Land capable of producing annually for each hectare from 330 to 430 sacks of onion 3rd Class Land capable of producing annually for each hectare less than 330 sacks of onion (15) MANGO LAND & TREES: 1st Class Land capable of producing annually for each hectare more than 600 "kaings" of mangoes 2nd Class Land capable of producing annually for each hectare from 400 to 600 "kaings" of mangoes 3rd Class Land capable of producing annually for each hectare less than 400 "kaings" of mangoes (16) COCONUT LAND & TREES: 1st Class Land capable of producing annually for each hectare more than 100 nuts 2nd Class Land capable of producing annually for each hectare 70 to 100 nuts 3rd Class Land capable of producing annually for each hectare less than 70 nuts (17) BANANA LAND & HILLS: 1st Class Land capable of producing annually for each hectare more than 30 bunches of bananas 2nd Class Land capable of producing annually for each hectare 15 to 30 bunches of bananas 3rd Class Land capable of producing annually for each hectare less than 15 bunches of bananas (18) BAMBOO LAND & TREES: 1st Class Land capable of producing annually for each hectare more than 50 poles 2nd Class Land capable of producing annually for each hectare from 35 to 40 poles 3rd Class Land capable of producing annually for each hectare less than 35 poles (19) PASTURE LAND: 1st Class Land (lowland) or (upland) exclusively and directly used from grazing purposes which should not less than 5 hectare and grass therein are being planted and cultivated 2nd Class Land (lowland) or (upland) exclusively and directly used from grazing purposes which should not less than 3 hectare and grass therein are being planted and cultivated SCHEDULE OF VALUES FOR TIMBERLAND 1. Timberland estimated to contain an average volume of 100 cu. M. and above per hectare. 2. Timberland estimated to contain an average volume of below 100 cu. M and above per hectare. 3. Timberland estimated to contain an average volume of below 50 cu. M and above per hectare. b. On Building and Other Structures: (1) Residential Fair Market Value Over Not Over P175,000.00 Assessment Levels 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% (2) Agricultural 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% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over P300,000.00 Assessment Levels 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% (4) Timberland Fair Market Value Over Not Over P300,000.00 Assessment Levels 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% A. CLASSIFICATION OF BUILDINGS/STRUCTURES I. Under the design classification, buildings may be grouped into following: a. RESIDENTIAL BUILDINGS: 1. Single Detached 2. Duplex 3. Apartment or Row Houses 4. Town Houses 5. Condominiums b. COMMERCIAL BUILDINGS 1. Office 2. Bank 3. Theater 4. Hotel/Motel 5. Parking Buildings 6. Etc. c. INDUSTRIAL BUILDINGS: 1. Factory 2. Warehouse or Bodega d. AGRICULTURAL BUILDINGS: 1. Barn 2. Poultry houses 3. Stable 4. Hog House 5. Greenhouse Types of Construction Buildings shall be classified or identified according to the following types: Type 1: Buildings shall be of wood construction. The structural elements may be any of the materials permitted as follows: Nipa houses and similar structures falling under this type. Type 2: Buildings shall be of wood construction with protective fire-resistant materials and one-hour fire resistive throughout: except, that permanent non-bearing partitions may use fire retardant treated wood within the framing assemble. Third Group wooden structural framings, floorings and sidings, and G.I. roofing, but structural member are sub-standard. Third Group wooden structural framings, floorings and sidings and G.I. roofing. Type 3: Building shall be of masonry and wood construction. Structural elements may be any of materials permitted by the said National Building Code: Provided, that the building shall be one-hour fire resistive throughout. Exterior wall shall be of incombustible fire resistive construction. Third Group wooden structural framings, floorings and sidings, and G.I. roofing. First Group wooden post, girders, girts, windowsills and head, apitong floor joists and rood framing, tanguile flooring and sidings, and G.I. roofing. First Group wooden structural framings, walls and G.I. roofing. Type 4: Buildings shall be of steels, iron, concrete or masonry construction. Walls, ceiling and permanent partitions shall be of incombustible five resistive construction: Except, that permanent non-bearing partitions on one-hour fire-resistive construction may use fire-retardant treated wood within the framing assembly. a. Concrete columns, beams and walls but wooden floor joists, floorings and roof framings and G.I. roofing: even if walls are in CHB, kitchen and T and B are in reinforced concrete slabs. b. Concrete column and beams but hollow block walls and G.I. roofing. Type 5: Buildings shall be fire-resistive. The structural elements shall be of steel, iron, concrete, or masonry construction. Walls, ceiling and permanent partitions shall be incombustible fire-resistive construction. a. Structural steel reinforced concrete columns and beams. b. Columns beams, walls, floors and roofs all reinforced concrete. c. Walls are hollow blocks reinforced concrete or tile roofing. B. SCHEDULE OF DEPRECIATION 1ST 5 YEARS 2ND 5 YEARS 3RD 5 YEARS 4TH 5 YEARS AFTER 20 YEARS RESIDUAL VALUE P.A 1 5.2% 4.6% 4.0% 3.4% 3.2% 10.0% II-A P.A 5.0% 42% 3.6% 3.2% 3.2% 12.0% II-B P.A 5.0% 4.0% 34% 3.0% 3.0% 15.0% III-A-B P.A 4.0% 3.6% 3.2% 3.0% 2.5% 20.0% III-C-D P.A 4.0% 3.5% 3.0% 2.5% 2.0% 28.0% III-E P.A 3.0% 2.5% 2.5% 2.0% 2.0% 30.0% IV-A P.A 2.6% 2.3% 2.2% 2.0% 1.6% 33.0% IV-B P.A 2.4% 2.2% 2.0% 1.7% 14% 35.0% V-A P.A 2.2% 2.0% 1.7% 1.3% 1.1% 37.0% V-B P.A. 2.0% 1.8% 1.5% 1.2% 1.0% 40.0% V-C P.A 1.8% 1.4% 1.2% 1.0% 1.0% 40.0% In the excess of the above rate of annual depreciation, bigger rate may be granted for extra ordinary causes, if properly presented and described as in the case of the following: 1. Damage due to catastrophy (earthquake, fire, deluge) 2. Heavily damaged due to pest (termite, anay or pest) 3. Established defects of construction 4. Obsolescence C. EXTRA ITEMS AS COMPONENT PARTS OF BUILDINGS 1. CARPORT (BUCC) 30% of base Unit Construction Cost 2. MEZZANINE for Finishing 60% BUCC Plus Additional Cost 3. PORCH Finishing 40% BUCC Plus Additional Cost 4. BALCONY for Finishing 45% BUCC Plus Additional Cost 5. GARAGE 40% of Base Unit Value 6. TERRACE Covered Finishing 35-40% of BUCC Plus Additional Cost of Open of Finishing 20% of BUCC Plus Additional Cost 7. ROOF DECK Penthouse of Finishing 35-40% of BUCC Plus Additional Cost Covered Finishing 20% of BUCC Plus Additional Cost 8. BASEMENT Residential of Finishing 70% of BUCC Plus Additional Cost High Rise Bldg. Plus of Finishing 20% of BUCC Plus Additional Cost 9. PAVEMENT Tennis Court Php50.00 60.00 per sq. meter Concrete ____ per sq. meter 10cm. Thick Php60.00 per sq. meter 15cm. Thick Php65.00 per sq. meter 20cm. Thick Php100.00 per sq. meter 10. FLOOR FINISHINGS Marble Slabs Php220.00 320.00 per sq. meter Marble Tiles Php150.00 250.00 per sq. meter Narra Php60.00 80.00 per sq. meter Narra/Fancy Wood Tile Php40.00 per sq. meter Ordinary Wood Tiles Php40.00 per sq. meter Vinyl Tiles Php30.00 per sq. meter Washout Pebbles Php30.00 per sq. meter Unglazed Tiles Php40.00 per sq. meter Granite Php320.00 400.00 per sq. meter 11. SPECIAL GLASS PANELS/SIDINGS Php200.00 per sq. meter For Tinted Glass-Add Php50.00 per sq. meter (a) CHB Fence With Steel Gate Php250.00 300.00 per sq. meter With Finishing Php150.00 160.00 per sq. meter With Iron Php200.00 250.00 per sq. meter Grills 12. WALLINGS a) Use the same rate of the floor finishing in A, B, C and I as indicated above b) Double walling (Ordinary Plywood) c) Double Walling (Narra Paneling) d) Glazed White Tiles e) Glazed Color Tiles f) Fancy Tiles Synthetic g) Rubble h) Bricks 13. CEILING; (BELOW CONCRETE FLOOR) a) Ordinary Plywood Luminous b) Ceiling c) Acoustic d) Special Finish 14. EXCESS HEIGHTS a) RESIDENTIAL AND COMMERCIAL Add 20% of Base Value for every meter in excess of three (3) meters b) BODEGA AMD FACTORY Add 15% of Base Value for every meter in excess of 4.50 meters 15. EXTRA T & B ORDINARY FINISH Php7,000.00/Unit 16. FOUNDATION 100 x Total Area of 1st and 2nd Piles Driven 17. PILES 200.00 per linear meter of pile driven 18. PAINTING If the building is not painted deduct 10% of the basic rate 19. SECOND-HAND MATERIALS If the building had used second hand materials, deduct five to ten percent (5-10%) of the basic area c) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% d) On Special Classes: The assessment levels for all lands, buildings, machineries and other improvements: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-Owned or controlled Corporations engaged in the supply and Distribution of water and/or Generation and transmission of electric power 10% D. MISCELLANEOUS PROVISIONS As per general rule, 100% base value per square meter shall be applied for urban lands, and a standard depth is fixed at 20 meters for residential lands. Appraisal by stripping method shall be adopted where the length of the land exceeds the 20 meters depth for residential areas. The stripping method shall not be applied on commercial and industrial purposes stripping method shall not apply to corner lots. For lands bounded by 2 streets that are not considered corner lots, the higher street value shall be applied, provided that the value per square meter for the last strip shall not be lower than the value per square meter of lots in the other street. Subdivision lots are not subject to stripping. The adjustment value for frontage shall be added to the valuation of all commercial lots fronting streets or roads. The same is applied by multiplying the length of frontage of the subject property in linear meters by 50% of the unit base value applicable thereof. Vacant lands shall be assessed like similar lands in the locality. As far properly applicable, the schedule of base value be controlling, but where the property to be assessed is of a kind not classified of any kind of which a value is not herein fixed, it shall be appraised at current and fair market value, independently of this schedule. SECTION 9. Exemptions. 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 parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment 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 by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided in this Section, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical including all government-owned or controlled corporations, are hereby withdrawn upon the effectivity of this Code. SECTION 10. Date of Accrual and Payment of Tax. The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) 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. Both the basic and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year's delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 11. Tax Discount for Advanced and Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 9 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above-mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above-mentioned discount shall only be granted to properties without any delinquency. SECTION 12. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the Municipal Treasurer. The Municipal Treasurer may 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. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or 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 Article, shall be distributed as follows: 1. Province Thirty-five percent (35%) shall accrue to the General Fund; 2. Municipality Forty percent (40%) to the General Fund of the Municipality where the property is located; 3. Barangay Twenty-five percent (25%) shall accrue to the barangay where the 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 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 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 and approved by the Local School Board. The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 13. Administrative Provisions. (a) On the Collection of the Real Property Tax. 1. Assessor to Furnish Treasurer with Assessment Roll. The provincial and municipal Assessors shall prepare and submit to the provincial Treasurer and their respective municipal Treasurers on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The Municipal Treasurers shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEP or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Article, 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. 3. Payment Under Protest. a. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax 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 Local Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 11 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 protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from 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. 4. Repayment of Excessive Collection. When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests 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 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. 5. Notice of Delinquency in the Payment of the Real Property Tax. a. When the real property tax or any other tax imposed under this Article becomes delinquent, the Local Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the 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 Province or Municipality b. Such notice shall specify the date upon which the tax became delinquent. It shall likewise state that 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. 6. Penalty for 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 Sec. 2A.04, 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. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. 7. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levied under this Article, the Province and/or Municipality 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. 8. Local Government's Lien. The basic real property tax and any other tax levied under this Article constitutes alien 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 related interests and expenses. 9. 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 Article, real property subject to such tax may be levied upon through 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 owner of the property or person having legal interest therein, the description of the property, the amount of 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 of 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 Assessor and Register of Deeds of the Province, 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 Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 10. 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 issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 11. Advertisements and Sale. Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive 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 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 Provincial Capitol or Municipal Hall, or on the property to be sold, or at any other place as 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, 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 cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 12. 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 the 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 possession of the owner or 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 lien of such delinquent tax, interest due thereon and expenses of sale. 13. 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. 14. 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 the 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 city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, 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 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 to the city. 15. 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 subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. 16. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 17. Collection of Real Property Tax Through the Courts. The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction, as follows: a. The Provincial Treasurer shall furnish the Provincial Legal Office 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 sough to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the sala of the proper Regional Trial Court. c. 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 Legal Officer the exact address of the defendant where he may be served with summons. 18. Action Assailing Validity of Tax Sale. No court shall entertain 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 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 refunded 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 right of the delinquent owner of real property or the person having legal interest therein have been impaired. 19. 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 proprio 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. 20. Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial/Municipal 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 in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang concerned on or before the thirty-first (31st) 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 herein. (b) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the Province, the Sangguniang Panlalawigan by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. 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 city. 3. Duty of Register of Deeds and Notaries Public to Assist the Provincial Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the Provincial 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. 5. Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Provincial Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province. As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the province if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 14. Penalties for Omission of Property from Assessment or 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 under-assesses 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, at the by a fine of One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment 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 Article 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 a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand, pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 15. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand, pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 16. 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 Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1)month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. ARTICLE B Tax on Transfer of Real Property Ownership SECTION 17. Imposition of Tax. There is hereby levied and imposed a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) based on the total consideration as valued in the zonal valuation by the Bureau of Internal Revenue (BIR) or as reflected in the deeds of conveyances, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. SECTION 18. Exemptions. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 19. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial/Municipal Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 20. Administrative Provisions. (a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial/Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the Provincial/Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE C Tax on Idle Lands SECTION 21. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, 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 not 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 22. Imposition of Tax. 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 23. Exemptions. The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Provincial Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 24. Collection and Distribution of Proceeds. 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 be distributed as follows: 24.a. Province Thirty five percent (35%) shall accrue to the Provincial Housing Trust Fund; 24.b. Municipality Forty Percent (40%) to the General Fund of the municipality where the property is located; 24.c. Barangay Twenty Five Percent (25%) shall accrue to the barangay where the property is located. SECTION 25. Listing of Idle Lands by the Assessor. The Provincial/Municipal Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the Provincial/Municipal Assessor shall furnish a copy thereof to the Provincial/Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE D Socialized Housing Tax SECTION 26. Imposition of Tax. There is hereby imposed a socialized housing tax at the rate of one-half percent (0.5%) on the assessed value of lands in urban areas in excess of fifty thousand pesos (PhP50,000.00) SECTION 27. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 28. Collection and Distribution of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The disposition of proceeds of the additional socialized housing tax shall be distributed as follows: 28.a. Province Thirty Five Percent (35%) shall accrue to the Provincial Housing Trust Fund; 28.b. Municipality Forty (40%) to the General Fund of the municipality where the property is located; 28.c. Barangay Twenty Five Percent (25%) shall accrue to the Barangay where the property is located. SECTION 29. Administrative Provisions. The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000). For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE E Tax on Business of Printing and Publication SECTION 30. Imposition of Tax. 1. The tax imposed on the business of printing and publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other similar in nature, shall be fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. 2. In case of a newly started business the tax shall be one-twentieth (1/20th) 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 receipt for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 31. Specific Administrative Provisions. 1. The tax shall be paid within the first twenty (20) days of January of each year. 2. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. ARTICLE F Franchise Tax SECTION 32. Imposition of Tax. 1. The tax on the business of enjoying franchise shall be fifty percent (50%) of one percent (1%) of the annual receipts for the preceding calendar year based on the incoming receipts or realized, within its territorial jurisdiction. 2. In case of a newly started business the tax shall be one twentieth (1/20th) 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 for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 33. Specific Administrative Provisions. The capital investment to be used as basis of the tax of 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 corporations, or in any similar document in case of other types of business organizations, shall be considered the capital investment. (b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or in a city outside the province, the paid-up capital referred to in (a) hereof 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. ARTICLE G Tax on Sand, Gravel, and Other Quarry Resources SECTION 34. Imposition of Tax. The tax shall be ten percent (10%) of fair market value in the locality per cubic meter and/or metric ton of ordinary stones, sand, gravel, earth, and other quarry resources extracted from public and private land or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of the province; the fair market values and taxes are the following: a. Non- Metallic Minerals MATERIALS/MINERALS FAIR MARKET VALUE TAX Ordinary earth Php30.00/cu.m 3.0/cu.m Mixed Sand and Gravel 160.00/cu.m 16.0/cu.m Sand 160.00/cu.m 16.0/cu.m Gravel 180.00/cu.m 18.0/cu.m Boulder 190.00/cu.m 19.0/cu.m Cobbles 190.00/cu.m 19.0/cu.m Silica 430.00/cu.m 43.0/cu.m Limestone 430.00/cu.m 43.0/cu.m White Clay, Kaolin, Feldspar 660.00/ m. t. 66.0/ m. t. Tuff/Zeolite 960.00/ m. t. 96.0/m. t. Bentonite 430.00/m/t. 43.0/m. t. Guano 290.00/m. t. 29.0/m. t. Rock Phosphate 440.00/m. t. 44.0/m. t. Shale 190.00/m. t. 19.0/m. t. Calcite 1,060.00/m. t. 100.60/m.t b. Metallic Minerals Iron Ore, Copper Ore, Manganese Ore, Nickel Ore, Chromite and other mineral Associated Minerals FMV shall be based on the purchase price (P.O.) of the mineral Tax rate 10% FMV of the mineral SECTION 35. Specific Administrative Provisions. 1. The tax shall be due and payable upon removal of the sand and other quarry resources from the locality where mined. 2. The provincial treasurer may authorize the municipal treasurers concerned to collect the tax herein imposed. 3. The proceeds of the tax shall be distributed as follows: i) Province 30% ii) Component city or municipality 30% iii) Barangay where the quarry resources are extracted 40% 4. A contractor with a quarry permit shall not be allowed to bring in the province quarry resources taken from outside the province. 5. Failure to carry delivery receipt from the ENRO-LGU for the transport of the sand and gravel and other mineral resources, shall constitute a fine of One hundred pesos (Php100.00) for every cubic meter or metric ton, as the case may be, of the mineral being transported. 6. Failure to pay the fine shall cause the mineral conveyance used in the illegal transport to be impounded at the nearest police station until such time that the fine is paid in full to the provincial treasurer or his duly authorized representative. 7. Equipment such as loaders, bulldozers, backhoes, and the like used in quarrying without the necessary permit shall be imposed a fine of Two thousand pesos (P2,000.00) for each equipment used in the illegal activity. Failure to pay the fine shall cause the said equipment to be impounded at the nearest police station until such time that the corresponding fines have been paid in full. 8. Operators of illegal quarries and mines, together with those involved in the said illegal operation, shall be charged with theft of minerals and shall be punishable under the provision stated in RA No. 7942 and other applicable laws. 9. Failure to submit monthly production report and/or non-payment of extraction fees thereof shall be enough reason for the cancellation and/or suspension of the permit issued under this Code. 10. Failure to completely fill the information required in the delivery receipt shall be punishable with a fine of One hundred pesos (P100.00) for the first offense and the cancellation of the permit on the second offense. 11. The contractor or holder of any of the quarry resources permit is required to submit a monthly production report every 5th day of the succeeding month. 12. In case of late or non-submission of Monthly Production Extraction Report by the holder of any quarry resources permit within the prescribed period, the following shall be imposed: i) Late submission of any of the required reports: Basic Fine Daily Fine 1st violation P1,000.00 P10.00 2nd violation 2,000.00 20.00 3rd violation and subsequent violations 3,000.00 30.00 ii) Non-submission of any of the required reports after one month: Basic Fine Daily Fine 1st violation P2,000.00 P20.00 2nd violation 3,000.00 30.00 3rd violation and subsequent violations 5,000.00 50.00 * Provided that a late report classified under non-submission category shall not pay the accumulated fine in (i) above, but instead pay the fines imposed * Note from the Publisher: Copied verbatim from the official copy. Missing portion n (ii) hereof. * Provided, further, that the total fine for non-submission of any of the required reports at any one fine shall not exceed Ten thousand pesos (P10,000.00). 13. Failure of the contractor or holder of any of the quarry resources permit or its operator to submit any of the required reports prescribed in the preceding numbers (9) and (10) hereof three (3) months after the third violation or failure to pay the fines within six (6) months shall be sufficient ground for cancellation or non-renewal of permit. ARTICLE H Professional Tax SECTION 36. Imposition of Tax The annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination shall be Three hundred pesos (P300.00). SECTION 37. Specific Administrative Provisions. 1. Every person legally authorized to practice his profession shall pay the professional tax to the provincial treasurer before practicing his profession. 2. Any 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 other national or local tax license for the practice of his profession. 3. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on the profession before employment and annually thereafter. 4. The professional tax shall be paid annually on or before the thirty-first (31st) day of January. Any person who first begins to practice a profession after the month of January must, however, pay the full tax before engaging therein. 5. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. 6. 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. 7. Any person who fails to pay for his professional tax for at least two (2) consecutive years shall be barred from practicing his profession in the province. 8. For the purpose of collecting the tax, the provincial treasurer or his duly authorized representative shall require from such professional his current annual registration cards issued by a competent authority before accepting payment of their professional tax for the current year. 9. Professionals exclusively employed in the government shall be exempt from the payment of this tax. ARTICLE I Amusement Tax SECTION 38. Imposition of Tax. The amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement shall be Ten percent (10%) of the gross receipts from admission fees. SECTION 39. Specific Administrative Provisions. 1. In the case of theaters or cinemas, the tax shall be deducted first and withheld by their proprietors, lessees, or operators and paid to the provincial treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. 2. The sangguniang panlalawigan shall prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan shall impose such surcharge, interests, and penalties it may deem appropriate. 3. The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. 4. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flowers show, musical programs, literary and oratorical presentations shall be exempt from the payment of the tax imposed, except pop, rock, or similar concerts. ARTICLE J Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers, Dealers, or Retailers in Certain Products SECTION 40. Imposition of Tax. An annual fixed tax of Five hundred pesos (P500.00) shall be collected for every truck, van, or any vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products, to sales outlets, or consumers, whether directly or indirectly, within the province. SECTION 41. Specific Administrative Provisions. 1. All manufacturers, producers, wholesalers, dealers, or retailers within the territorial jurisdiction of Pangasinan shall be required to submit a list of their delivery trucks or vans, including their plate numbers, to the provincial treasurer before the payment of the tax to be paid. 2. Manufacturers, producers, wholesalers, dealers, and retailers herein referred to shall be exempt from the tax on peddlers. Note: Private vehicles owned or contracted by stallholders to augment their stocks in their stalls are exempt from the tax. CHAPTER III Permits/Licenses and Service Fees ARTICLE A Governor's Permit/License SECTION 42. Governor's Permit on Business. There is hereby collected an annual Governor's Permit fee on all business activities registered in the Office of the provincial treasurer, within the territorial jurisdiction of Pangasinan, at the rates provided hereunder, to wit: (a) Imposition of Governor's Permit Fees: 1. On the business of printing and publication P100.00 2. On the business of enjoying franchise 200.00 3. On the business of extraction of sand, gravel, and other quarry resources 100.00 On proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement 500.00 On the business of operating delivery trucks or vans regardless of number of trucks or vans 100.00 Quarry Permit 1,650.00 (Coverage: 5 years, Area 5 hectares below mandated by RA 7942) Industrial Sand and Gravel Permit 2,750.00 Exclusive Sand and Gravel Permit 1,650.00 Government Gratuitous Permit 1,650.00 Private Gratuitous Permit 1,650.00 Guano Permit 2,750.00 Gemstone Gathering Permit 2,750.00 Small Scale Mining Permit 2,750.00 (Coverage: 2 years, Area 20 hectares below mandated by RA7942) Issuance of Duplicate Copy of Lost Permit 33.00 Memorandum/Operating Agreement 165.00 Service Fee 165.00 Governor's Permit Fee/Business Fee 110.00 Certification Fee 60.00 Verification and Inspection Fee 300.00 (b) Specific Administrative Provisions: 1. The permit fees for sand and other quarry resources from the locality where mined or extracted shall be due and payable upon the removal of sand and gravel, etc. 2. The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. 3. The fee imposed in this 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. 4. A written application for the permit to operate a business or engage in an activity shall be made in two (2) copies and filed with the Office of the Governor. The application form 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 may be required. 5. The permit shall be granted only if: (a) the applicant has no unsettled tax obligation whatsoever to the provincial government; (b) zoning regulation and/or safety, health, and other requirements under existing laws or ordinances have been complied with; (c) the applicant is not disqualified under any law or ordinance to establish or to undertake the business applied for; and (d) the applicant has not violated any ordinance or regulation governing the permit granted. 6. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant may further be prosecuted in accordance with the penalty provided in this Code. 7. The Governor's permit shall be issued by the provincial governor upon presentation of receipt for the payment of permit fee, and the tax, if any. Every permit issued in accordance with this Section shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. whether it is sole proprietorship, corporation, or partnership; location of business, date of issue and expiration thereof, including other information, as may be necessary. 8. In case the permit is lost, the provincial governor shall issue a duplicate of the permit, upon presentation of satisfactory proof that the original permit is lost, stolen, or destroyed. 9. The permit issued shall be renewed within the first twenty (20) days of January. It shall have continuing validity only upon renewal thereof and payment of the corresponding fee. 10. 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 appointed representative. 11. 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 thereon. ARTICLE B Service Fees SECTION 43. Secretary's Fees. An Appeal's Fee shall be collected from every person who shall file an Appeal before the Sangguniang Panlalawigan. Furthermore, there is hereby collected from every person requesting for copies of official records and documents from the office of the provincial government, to wit: (a) Impositions: 1. For every typewritten page or fraction thereof (not including the certificate and any notations) P20.00 2. Where the copy to be furnished is in a printed form, in whole or in part, for each page 20.00 3. For each certificate of correctness, with office seal written on or attached to the copy 30.00 4. For certified copies of any paper, record, decree, judgment, or entry of which any person is entitled to demand and receive a copy (in connection to judicial proceedings) for every page 50.00 5. Photocopy or any other copy produced by copying machine, per page 30.00 6. Appeal Fee 500.00 (b) Specific Administrative Provisions: 1. The fee shall be paid to the provincial treasurer upon request, written or otherwise, for the issuance of a copy of any record or document. 2. The record, certification and other similar papers issued in violation of the Section shall be null and void, and therefore, without force and effect for the intended purpose. 3. The fee imposed herein shall not be collected for copies furnished the other offices of the government for official business, except for those copies required by the Court at the request of the litigants, in which case, the fees shall be in accordance with the above schedule. 4. An Appeal shall not be acted upon by the Committee on Good Government and Accountability of Public Officers of the Sangguniang Panlalawigan without first paying the Appeal's Fee. SECTION 44. Prosecutor's Clearance Fees. There is hereby imposed a fee for every clearance certificate issued by the Office of the Provincial Prosecutor from every person requesting clearance. (a) Impositions: 1. For firearm license certificate P50.00 2. For other clearance 30.00 (b) Specific Administrative Provisions: 1. The fee shall be paid to the provincial treasurer upon request, written or otherwise, for the issuance of a copy of the clearance. 2. The number of the official receipt, date of issue, and the amount paid shall be indicated in the clearance certificate. 3. The fee imposed herein shall not be collected for clearance furnished to other offices of the government. SECTION 45. Assessment Service Fees. There is hereby imposed a fee for the issuance of documents and certificates relative to real properties in the Office of the Provincial Assessor. (a) Rates of Impositions: 1. For every certificate of correctiveness with seal of office, stamped Php20.00 2. For every new tax declaration 3. For every certificate of landholding or improvement 4. Verification by use of tax map 5. Verification of supporting documents 6. Annotation fee on mortgages: Amount of Mortgage (in Php) Rate Less than P10,000.00 Exempt P10,000.00 to 50,000.00 P100.00 50,000.00 to 100,000.00 200.00 100,000.00 to 200,000.00 300.00 200,000.00 to 300,000.00 400.00 More than 300,000.00 500.00 (b) Specific Administrative Provisions: 1. The fee herein imposed shall be paid to the provincial treasurer and the receipt of which shall be shown before the release of the document or certificate mentioned in this Section. 2. Annotation on the face of the tax declaration is required on lands being mortgaged to lending institutions. SECTION 46. Health Service Fees. a. Fees/Rates Services rendered by the hospitals, clinics and laboratories under the Pangasinan Provincial Health Office shall charge the fees or rates indicated as follows: 1. Hospital Fees 1.1a ROOM AND BOARDS NAME OF SERVICE ALL PROVINCIAL HOSPITAL WARD Regular ward 200.00/day PAYWARD (2-4 PERSONS) Without Aircon 300.00/day With Aircon 600.00/day PRIVATE ROOM (Single) Without Aircon 600.00/day With Aircon 800.00/day Suite (with TV, Ref & Sala Set) 1,500.00/day OPERATING ROOM Major Procedure 2,500.00/day Minor Procedure 1,000.00/day DELIVERY ROOM 1,000.00 NURSERY With Bili Light 500.00/day With Incubator 1,000.00/day Nursery Fee 100.00/day Note: PhilHealth Benefits Apply 1.1b For Hospitals with Designated PhilHealth Wards Applicable for Disease not covered with PHIC Case Rates Case Type A Case Type B Case Type C Case Type D Tertiary Hospital 500/day 500/day 800/day 1,100/day Secondary Hospital 400/day 400/day 600/day n/a Primary Hospital 300/day 300/day n/a/day n/a 1.2. USE OF EQUIPMENT NAME OF SERVICE ALL PROVINCIAL HOSPITALS Oxygen Tank: 1st min - 1 hr @ 25 psi/40 hrs 25.00/hour 1st min - 1 hr @ 25 psi/20 hrs 50.00/hour 1st min - 1 hr @ 25 psi/14 hrs 75.00/hour 1st min - 1 hr @ 25 psi/10 hrs 100.00/hour Cardiac Monitor (ICU/OR) 35.00/hour ECG (with physician reading) 300 Doppler 50.00/use Cautery: OPD 500.00/use Electrocautery (OR) 1,000.00/use Pulse Oximeter 50.00/hour Nebulizer 50.00/use X-Ray Services (inclusive of reading fee) Skull X-Ray 200 Skull X-Ray APL 600 Humerus 600 Shoulder Joint 300 Radio - Ulna/Forearm 500 Elbow Joint 500 Wrist Joint 500 Hand 500 Femur/Thigh 300 Tibia-Fibula/Leg 500 Hip Joint 300 Ankle Joint 500 Knee Joint 500 Foot 500 Cervical Spine 600 Thoracic Cage 300 Thorac-Lumbar AP-Lateral 800 Lumbo-Sacral AP-Lateral 500 Pelvic Sacral AP-Lateral 600 Nasal Bone AP-Lateral 600 Paranasal Sinuses 600 Mastoid 600 Maxilla 300 Mandible 600 Chest PA 300 Chest PA-Lateral 600 Abdomen (Upright and Supine) 300 Extremities 300 Special X-Ray Procedures Esophagram 1,600 Upper GI Series 2,100 Barium Enema 2,100 KUB-IVP 2,100 Plain KUB 300 T-Tube Cholagiogram 1,600 Intra-Operative Cholangiogram 1,600 Digital Imaging System Tie-up with private provider As indicated in the MOA patients will be charge Php300.00 on the first view and additional Php100.00 per succeeding views of this, Php200.00 will go to the Provincial Government and Php100.00 to the private partner. ULTRASOUND Whole abdomen 900.00 Upper Abdomen 650.00 Lower Abdomen 650.00 KUB (Prostate) 600.00 HBT 600.00 Pelvis 650.00 Thoracic 650.00 Cranial 900.00 BPS 900.00 Endovaginal 900.00 Thyroid 650.00 Ultrasound guided Aspiration/Thoracentesis/ Biopsy (Liver & Chest) 1,200.00 MAMMOGRAPHY Complete with UTZ Both Breasts 2,000.00 One Breast 1,500.00 2D ECHO Out Patient/Pay (in-Patient) Total Cost 3,000.00 Reader's Fee 1,200.00 Charity/Indigent Total Cost 2,500.00 Reader's Fee 700.00 LABORATORY FEES 2.1. SOCIAL HYGIENE NAME OF SERVICES ALL PROVINCIAL HOSPITALS HIV (Test Kit) 400.00 Gram Stain 100.00 HEPA-B profile 1,500.00 HBSAg Screening 250.00 HBSAg Titer 500.00 Culture for N. Gonorrhea 600.00 Pap's Smear (Excluding Pathologist's Fee) 100.00 Rapid Plasma Reagan (RPR)/Venereal Disease (VD) Qualitative Test 250.00 2.2. WATER ANALYSIS NAME OF SERVICES PRICE PER SPECIMEN Culture and Sensitivity 220.00 Water Bacteriological Analysis 300.00 2.3. BLOOD CHEMISTRY NAME OF SERVICES ALL PROVINCIAL HOSPITALS Acid Phosphate 140.00 Alkaline Phosphate 140.00 ALT (Serum Glutamate Phosphate) 140.00 AST (Serum Glutamate Phosphate) 140.00 Amylase 140.00 Blood Urea Nitrogen (BUN) 140.00 BUA 140.00 Creatinine 140.00 Chloride 140.00 Potassium 140.00 Sodium 140.00 Calcium 140.00 Glucose/Fasting Blood Sugar 140.00 Random Blood Sugar 140.00 Cholesterol 200.00 Triglyceride 200.00 High Density Lipoprotein Cholesterol (HDL) 200.00 Low Density Lipoprotein (LDL) 200.00 Lactate Dehydrogenase (LDH) 200.00 Uric Acid 250.00 Total Protein Acid Globulin (TPAG) 200.00 Total Protein/Albumin/Globulin 140.00 each Total Bilirubin/Direct Bilirubin/Indirect Bilirubin (TBDBDIB) 200.00 each Total Bilirubin 140.00 T3, T4 (Hypothyroidism) 300.00 each T3TATSH (Hyperthyroidism) TSH 400.00 FT3, FT4 300.00 each Troponin 600.00 Calcium 150.00 Phosphorous 200.00 Lipid Profile 750.00 APTT 600.00 Liver Profile 950.00 2.4. HEMATOLOGY NAME OF SERVICES ALL PROVINCIAL HOSPITALS Bleeding Time/Clotting Time 60 Blood Typing 150 CBC 200 Hemoglobin 75 Hematocrit 75 Differential Count 60 Comb/s Test (Direct) 90 Comb/s Test (Indirect) 90 ESR 120 Leptospira 600.00 Peripheral Blood Smear 200.00 Malarial Smear 200.00 Platelet 100.00 Cross Matching 300.00 2.5. IMMUNOLOGY NAME OF SERVICES ALL PROVINCIAL HOSPITALS Typhoid Fever Test Widal 200 Typhi Dot (lgG/lgM) 700 2.6. MICROSCOPY NAME OF SERVICES ALL PROVINCIAL HOSPITAL Bile Test 45.00 Fecalysis 60.00 Pregnancy Test (Test Pack) 200.00 Urinalysis 60.00 Sperm Cell Count 300.00 Sugar/Urine Sugar 60.00 Urobilinogen 60.00 CSF Analysis (Quantitative/Qualitative) 500.00 Occult Blood 100.00 Culture and Sensitivity (Blood) 1,000.00 Culture and Sensitivity (Urine) 1,000.00 2.7. HISTOPATHOLOGY NAME OF SERVICES ALL PROVINCIAL HOSPITALS Histopathology depends upon size of specimen 900.00 Biopsy (H&E) 1 Slide 600.00 Biopsy (H&E) 3 Slides 600.00 Biopsy (H&E) 6 Slides 600.00 Block 650.00 Cell Block 650.00 2.8. SEROLOGY NAME OF SERVICES ALL PROVINCIAL HOSPITALS Hepatitis B Antigen 250.00 Hepatitis A Virus 400.00 Anti HCV Titer 400.00 RPR 300.00 Widal Test 200.00 Blood Screening 1,000.00 HIV 300.00 HCV 300.00 B-HCG 500.00 Anti HBS 500.00 Anti HBE 500.00 CEA 900.00 CA 125 1,000.00 CA 15-3 1,100.00 PSA 800.00 HCV 1gG 500.00 HAV 1gG 500.00 Dengue 800.00 ASO 300.00 Tubex 600.00 AFP 800.00 2.9. BACTERIOLOGY NAME OF SERVICES SCREENING CONFIRMATORY AFB Stain - 100.00 3. PROFESSIONAL FEES Private Patient refers to a patient who chooses to avail of the services of specific doctor/s ( e.g. consultants). 3.1 For Daily Visits (Proposed to adopt tiered payments for PHIC members and, plus 100% for private patients) Not applicable for Diseases with PHIC Case Rates Attending Physician General Practitioner Specialist Hospitals Case Types Indigent (not PHIC Member) PHIC Member not availing Private Services Private PHIC Member not availing Private Services Private Primary Case Type A Free 300 600 500 1,000 Case Type B Free 400 800 600 1,200 Secondary Case Type A Free 300 600 500 1,000 Case Type B Free 400 800 600 1,200 Case Type C Free 500 1,000 700 1,400 Tertiary Case Type A Free 300 600 500 1,000 Case Type B Free 400 800 600 1,200 Case Type C Free 500 1,000 700 1,400 Case Type D Free 600 1,200 800 1,600 * Applicable PhilHealth benefits will be deducted for PhilHealth Members, for non-PHIC Member patients, they will be charge the full Professional Fee 3.2 Issuance of CP Clearance CP CLEARANCE ALL PROVINCIAL HOSPITALS Pediatric 2,500.00 Pediatric with Monitor 4,000.00 Medical 2,500.00 Medical with Monitor 4,000.00 3.3 For Surgical procedures (for uniformity, suggest using RVS scales for computation of professional fees for surgeries with the following PCF 40 (GP), 48 (trained), 56 (Diplomate/fellow. For pay/private patients, suggest Relative Value Scale + 1-00%) For Procedures not identified in table below, please refer to PHIC RVS, computation will be similar as identified above. This do not include surgical procedures under PHIC Case Rates. Surgeon's Fee PHIC Members not availing Private Services Surgical Procedures Indigents (no PHIC) General Practitioner Trained Diplomate/ Fellow Private Intubation Free 600 720 840 1,200-1,680 BTL Free Free Free Free NSD Free Please see case payments rates 4,000-5,600 1 With Forceps extraction 2 Breech Free 3,200 3,840 4,480 6,400-8,960 CS Free Please see case payments rates 14,400-16,800 Vaginal Free n/a 9,600 11,200 19,200-22,400 Hysterectomy TAH Free Please see case payments rates 19,200-22,400 TAH/Adhesiolysis Free n/a 9,600 11,200 19,200-22,400 TAHBSO Free n/a 9,600 11,200 19,200-22,400 Explor-lap Free n/a Salphingo Oophorectomy complete and partial Free n/a 5,760 6,720 11,520-13,440 Hernia Incarcerated Free Please see case payments rates 9,600-11,200 Hernia Strangulated Free Please see case payments rates 14,400-16,800 Appendectomy Free Please see case payments rates 9,600-11,200 Appendectomy (generalized peritonitis) Free Please see case payments rates 14,400-16,800 Cholecystectomy Free Please see case payments rates 17,280-33,600 Cholecystectomy with CBD exploration Free Please see case payments rates Tube Free n/a 14,000 16,800 28800-33600 Cholecystectomy Please see case payments rates Cholecystectomy Please see case payments rates Cystolithotomy Free 2,800 3,360 3,920 5,600-7,840 Debridement/Suturing under local anesthesia (ER/OPD procedure) Free 1,200 1,440 1,680 2,400-3,360 Excision or Incision of Soft Tissue Mass Such as Lipoma, Sebaceous Cyst, etc. Excision (other than Breast) Free 1,200 1,440 1,680 2,400-3,360 Breast Surgery (MRM) Total/Complete Free n/a 9,600 11,200 19,200-22,400 Thyroidectomy Free Please see case payments rates 21,600-25,200 Trauma Explor Lap, Trauma Free n/a 7,200 8,400 14,400-16,800 Hemorrhoidectomy Free 2,000 2,400 2,800 4,000-5,600 External Mixed Herniorrhaphy Free Please see case payments rates 14,400-16,800 Unilateral Bilateral Tube Cystostomy Free 2,400 2,880 3,360 4,800-6,720 Explor Lap, Anti-ulcer procedure Free 7,200 8,400 14,400-16,800 Fistulectomy Free 2,000 2,400 2,800 4,000-5,600 Tenorrhaphy Free 2,400 2,880 3,360 4,800-6,720 Total Gastrectomy Free n/a 16,800 19,600 33,600-39,200 Subtotal Gastrectomy Free n/a 12,000 14,000 24,000-28,000 Thoracotomy Free n/a 12,000 14,000 24,000-28,000 Anterior Decompression spinal Fusion Free n/a 13,440 15,680 26,880-31,360 AKA Free n/a 8,640 10,080 17,280-20,160 BKA Free n/a 7,200 8,400 14,400-16,800 Spinal Free n/a 26,400 30,800 52,800-61,600 Instrumentation Laminectomy, Diskectomy Free Closed Treatment of Clavicular Fracture Free 1,200 1,440 1,680 2,400-3,360 Closed Treatment of Humeral Shaft Fracture Free 2,200 2,640 3,080 4,400-6,160 Closed Treatment of Radial/Ulnar Shaft Fracture Free 2,000 2,400 2,800 4,000-5,600 Closed Treatment of Distal Radius (Colles/Smith Fracture) Free 1,600 1,920 2,240 3,200-4,480 Closed Treatment Hand Fracture Free 3,200 3,840 4,480 6,400-8,960 Closed Treatment Femoral Shaft Fracture (Hip Spica) Free n/a 5,040 5,880 10,880-11,760 Closed Treatment of Tibia Shaft Fracture Free 3,200 3,840 4,480 6,400-8,960 Closed Treatment, Foot Fracture Free 2,600 3,120 3,640 3,200-7,280 ORIF, Clavicle Free n/a 4,032 4,704 8,064-9,408 ORIF, Humerus Free n/a 7,680 8,960 15,360-17,920 ORIF, Pinning Free n/a 4,032 4,704 8,064-9,408 Supracondylar Fracture Free n/a 4,032 4,704 8,064-9,408 ORIF, Radius Ulna Free n/a 7,680 8,960 15,360-17,920 ORIF, Pinning Colles Fractures Free n/a 7,200 8,400 14,400-16,800 ORIF, Hand/Foot Free n/a 4,320 5,040 8,640-10,080 ORIF, Femur (IMNail) Free n/a 7,680 8,960 15,360-17,920 ORIF, Tibia (IMnail) Free n/a 6,720 7,840 13,440-15,680 ORIF, Patella Free n/a 5,760 6,720 11,520-13,440 Closed Reduction. Shoulder, Elbow Dislocation Free 2,880 3,360 4,800-6,720 Closed Reduction, hip Dislocation Free n/a 7,200 8,400 14,400-16,800 Arthrotomy Free n/a 9,120 10,640 18,240-21,280 Total Hip Free n/a 16,800 19,600 33,600-39,200 Replacement Dressing Debridement Free 1,200 1,440 1,680 2,400-3,360 Application of Cast Free 1,400 1,680 1,960 2,800-3,920 Thoracentesis Free 600 720 840 1,200-1,680 CTT Insertion Free 1,400 1,680 1,960 2,800-3,920 Splenectomy Free 2,400 2,880 3,360 4,800-6,720 * Applicable PhilHealth benefits will be deducted for PhilHealth members, for non-PHIC Members patients, they will be charge the full Professional Fee. Note: For procedures that are not found in above list please refer to PhilHealth Circular on RVS. 3.4 For Anesthesiologist Trained: 48% of Surgeon's Fee Diplomate/Fellow: 56% of Surgeon's Fee 3.5 ULTRASOUND/SPECIAL X-RAY PROCEDURE READING FEE NAME OF SERVICES ALL PROVINCIAL HOSPITALS Whole Abdomen 400 Upper Abdomen 300 Lower Abdomen 300 KUB with Prostate 300 HBT 300 Pelvis 300 Thoracic 400 Cranial 400 BPS 400 Endovaginal 400 Thyroid 300 Ultrasound Guided Aspiration 900 Thoracentesis/Biopsy (Liver & Chest) Mammography Both Breasts 1,000 One Breast 400 Reading Fee for Special X-Ray Procedure Esophagram 550 T-tube Cholangiogram 720 Upper GI 720 Barium Enema 720 KUB-IVP 720 Intra-Operative Cholangiogram 550 3.6 OTHER PROFESSIONAL FESS NAME OF SERVICES ALL PROVICIAL HOSPITALS Catching Baby NSD 2,000 CS 2,500 Marsupialization 8,000 Umbilical Catherization 900 IV Insertion 60 Admission 200 Exchange Transfusion 1,800 NGT/OGT Insertion 1,000 Lumbar Tap 2,000 Medico Legal 500 4. CASE PAYMENT RATES Medical Case Rates Cases Professional Fee Others (Room, Boards, Laboratories, Medicines, Miscellaneous) Total Case Rate Payment Dengue I (Dengue Fever and DHF I & II) 2,400 5,600 8,000 Dengue II (DHF Grades III & IV) 4,800 11,200 16,000 Pneumonia I (Moderate Risk) 4,500 10,500 15,000 Pneumonia II (High Risk) 9,600 22,400 32,000 Essential hypertension 2,700 6,300 9,000 Cerebral Infraction (CVA I) 8,400 19,600 28,000 Cerebral Hemorrhage (CVA II) 11,400 26,600 38,000 Acute Gastroenteritis (AGE) 1,800 4,200 6,000 Asthma 2,700 6,300 9,000 Typhoid Fever 4,200 9,800 14,000 Newborn Care Package 525 1,225 1,750 * For PHIC Member not availing Private Services, for members availing private services please refer to above tables on daily professional fee rates. This will be paid by PhilHealth. Surgical Case Rates Cases Professional Fee Others (Room, Boards, Laboratories, Medicines, Miscellaneous) Total Case Rate Payment Radiotherapy 1,200 1,800 3,000 Hemodialysis 500 3,500 4,000 Maternity Care Package (MCP) 3,200 4,800 8,000 NSD Package in Level 1 Hospitals 3,200 4,800 8,000 NSD Package in Level 2 to 4 Hospitals 2,600 3,900 6,500 Cesarean Section 7,600 11,400 19,000 Appendectomy 9,600 14,400 24,000 Cholecystectomy 12,400 18,600 31,000 Dilation and Curettage 4,400 6,600 11,000 Thyroidectomy 12,400 18,600 31,000 Herniorapphy 8,400 12,600 21,000 Mastectomy 8,800 13,200 22,000 Hysterectomy 12,000 18,000 30,000 Cataract Surgery 6,400 9,600 16,000 * For PHIC Members not availing Private Services, for members availing private services please refer to above tables on daily professional fee rates. This also include Anesthesiologist fees. * This will be paid by PhilHealth. 5. DENTAL FEE NAME OF SERVICES ALL PROVINCIAL HOSPITALS Oral Examination Fee Oral Prophylaxis Children 150 Adult 200 (Moderate Calcular deposit) 300 (Severe Calcular Deposit) Filing 150/tooth cavity Temporary 200/tooth cavity (incipient) Permanent 250/tooth cavity (extensive caries) (Amalgam) 100/tooth 6. PROGRAM SERVICES FEES NAME OF SERVICES ALL PROVINCIAL HOSPITALS Family Planning BTL 1,000 Vasectomy 1,000 IUD Current price + 10% increase Oral Contraceptives Injectable Immunization Current price + 10% increase BCG OPV DPT Measles Heap B TT Anti-Rabies 7. PROGRAM SERVICES FEES NAME OF SERVICES Dentistry 500/student/semester Hospital Dietetics 250/student/192 hrs Public Health Nutrition 250/student/240 hrs Medical Technology 100/student/month Medicine 3rd Year 20/student/hr 4th Year 1,000/student/month Midwifery 80/student/30-40 hrs Nursing 50-80-hrs 200/student 30-49 hrs 100/student 10-29 hrs 50/student 1-9 hrs 30/student Pharmacy 480 hrs 600 160 hrs 200 Psychology Baccalaureate 4/student/hr Masteral 5/student/hr Doctoral 6/student/hr Radiologic Technology 70/student/month Social Work 100/student/month Nurse/Health Aide 30/student/month Caregiver 100/student/2 weeks Physical/Occupational Therapy 200/student Affiliation Fee for dialysis Nurse Training 13,000 per nurse 8. MISCELLANEOUS NAME OF SERVICES Issuance of Medical Certificate For Local Employment 50 For Overseas Employment 100 Immigration Student 30 Senior Citizen 30 Medical Legal 200 Issuance of Training Certificate Volunteer Free Student 50 Issuance of Birth Certificate 50 Issuance of Death Certificate Free Issuance of Social Hygiene Card 10 Issuance of Sanitary Permits Commercial Non-Commercial Replacement of Lost Card Hospital Card 10 Social Hygiene Card 20 Ambulance Service Within City/Municipal Limits 300 Outside City/Municipal Limits (to and from: excluding toll fees) 25/km b. Specific Administrative Provisions: 1. The health service fees shall be paid to the personnel assigned in each hospital and in the PHO and shall be collected and remitted by the personnel duly authorized by the Provincial Treasurer. 2. The Provincial Health Office and each hospital shall submit monthly financial statement to the Provincial Treasurer indicating thereof their income derived from the health service fees. 3. Other health service fees that are not enumerated herein shall be based on the existing and latest fees of other health agencies/hospitals. 4. Professional fees that are not enumerated herein shall be based on the Relative Unit Value (RUV) set by the specialty medical societies such as the Philippine College of Surgeons and the like, using the "multiplier system", provided that such is not higher than the standard rate used by most private hospitals. 5. The Provincial Health Office, in coordination with all it hospitals, shall promulgate, not later than thirty (30) days from the effectivity of this Ordinance, the necessary rules and regulation for the effective implementation of these rates. CHAPTER IV Regulatory Fees and Provincial Charges ARTICLE A Regulatory Fees SECTION 47. Concession Privilege Fee. There is hereby imposed fee on concession privilege for each type of business or commercial activity located within the property of the provincial government, separate from the charges for rentals of land spaces and buildings in accordance with the number of persons employed. (a) Rates of Impositions: No. of Employees Concession Privilege Fee Less than 5 Php500.00/month 5 to 10 750.00/month 11 to15 1,000.00/month 16 and above 1,500.00/month (b) Specific Administrative Provisions: 1. The fee herein imposed shall be payable in advance within the first five (5) days of every month. 2. The said fee shall be paid by the owner of the business activity to the provincial treasurer upon application for the concession privilege within the property of the provincial government. 3. For a newly started business activity that starts to operate after January 20, the fee shall be reckoned with from the beginning of the quarter. When the business activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business is abandoned, no refund shall be made corresponding to the unexpired period. SECTION 48. Registration Fees for Livestock Business. There is hereby imposed fee or charge from any person with the business of livestock. (a) Impositions: 1. Registration of livestock raisers a. Swine 5-10 sow level Php100.00 11-50 sow level 200.00 50 and above 500.00 b. Poultry 1,000-10,000 200.00 11,000-100,000 500.00 2. Veterinary Technical Services a. Artificial insemination Cattle 100.00 Carabao 100.00 Swine 50.00 b. Vaccination Rabies 50.00/head Hog Cholera 20.00/head c. Necropsy/Autopsy 100.00 3. Veterinary Health Certificate/ Inspection Fee Shipped In Shipped Out a. Large animal (cattle, carabao, horse) 30.00 20.00 b. Swine/Hogs 100.00 20.00 c. Piglets 20.00 10.00 d. Goats 20.00 10.00 e. Poultry 0.25/hd. 0.25/hd. g. Day Old Chick 0.10/hd. 0.10/hd. h. Egg [One(1) dozen trays or 360 pcs 10.00 10.00 i. Frozen Meat/Meat by Products 00.20/kg 00.20/kg (b) Specific Administrative Provisions: 1. It shall be the duty of any livestock raiser and merchant to register his business with the provincial treasurer within one (1) month from the start of said business. 2. Any livestock raiser or merchant who fails to register his business within the period stipulated herein shall be penalized for violation of this Code. ARTICLE B Provincial Charges SECTION 49. Rental of Lots and Buildings. There is hereby levied and collected from every person who shall occupy or is actually occupying a provincial lot and/or building within the property of the provincial government as provided hereunder: (a) Impositions: 1. Privately constructed buildings within or around the provincial capitol building declared for taxation purposes (with the ground area as determined by the provincial assessor) per square meter, per month P20.00 2. Provincial lots outside the capitol compound, per square meter, per month 10.00 3. Provincial buildings to be occupied by a person or entity with an area of sixteen square meters (16 m 2 ) of office space minimum of 6,000.00 4. There shall be collected a fee or charges for the use of the following rooms and facilities of the Capitol Resort Hotel : 4.1a Matrimonial Bedroom Single Occupancy Php700.00 Double Occupancy 800.00 4.1b Twin Bedroom (2 pax) 800.00 4.1c Tri-Bedroom (4 persons) 1,500.00 4.1d Dormitory 2,400.00 4.1e Cottages 2,000.00 There will be a charge of Php100.00 per hour for extension of stay but not to exceed (5) five hours, otherwise, extension beyond five (5) hours, is considered (1) one night, payment is full amount (1 day occupancy) (Check-in time is 1:00 pm and check-out time is 12:00 noon) 4.1f Extra Bed/Person 200.00 Children, 4 years and below and sharing bed with parents will not be charged. Two (2) children (maximum) is allowed per room if sharing bed with parents. 4.1g Swimming pool Fee (8:00AM-7:00PM) Adult - 75.00 Children - 65.00 (Swimmer and non-swimmer must pay the above rate) Kubo Small 300.00 - Big 500.00 Exclusive Use 7,000.00 (Exclusive use of Swimming pool and kubos with a maximum of 100 persons/guests shall be for 6 hours) 4.1h Venue with Catering services only (Trellis Area) Reunion, Birthdays and Baptismal (6 hrs.) 10,000.00 (100 persons) Wedding (6 hrs.) 15,000.00 (120 persons) 4.1i Venue with Catering Services Dining Area (6 hrs.) 5,000.00 In excess of 6 hours, Php500.00/hour will be charged. Bring in foods and drinks will be charged with corkage fee. 4.1j Venue with catering services only Trellis and Dining Area (combined 6 hours, 180 persons) 17,000.00 In excess of 6 hours, Php500.00/hour will be charged. Bring in foods and drinks will be charged with corkage fee. 4.1k Function (Malong) 500.00/hour If guests order foods (minimum of Php1,500.00) the venue is free for 3 hours) 4.1l Videoke (during Events) 800.00 4.2 Capitol Resort Hotel Driving Range and Putting a. Equipment 50 balls 80.00/bucket Rental of Driver (iron or wood) 100.00/pc Rental of Putter 50.00/pc b. Putting-Green (9 holes) Individual 50.00/hr. Group of six 100.00/hr 4.3 Discounts For Live-in Seminars, Congress, Convention, 10% on room accommodations. For check-in Guest/s with 2 or more room reservation and/or guest/s with 2 or more-night stay will be granted 10% discount. Venue and catering services, in excess of 6 hours, will be charged a Php500.00 to the succeeding hours. Weddings, Birthdays or Baptismal with a minimum of 100 guests with food reservation, is entitled to a one (1) complimentary room overnight for the newly couple or free swimming good for 10 persons. 5. There shall be collected a fee or charge for the use of the following facilities of the Narciso Ramos Sports and Civic Center : 5.a Gymnasium 1. Airconditioned For less than 500 guests Php2,300.00/hr For more than 500 guests 3,800.00/hr 2. Non Airconditioned 500.00/hr 3. Light and/or Sound System Electric Consumption & Other Electric/Electronic Equipment (for non-aircon package) 100.00/hr 4. Electronic Scoreboard 300.00/game 5.b Track Oval and Football Field (Daytime) Package (maximum of 8 hours) 7,000.00-10,000.00/day Grandstand, Track Oval, Football Field, Basketball Courts, Volleyball Courts, Sepak Takraw Courts 5.c Swimming Pool 1. Per Head Rates Children 12 years old and below 40.00/head 13 years old and above 60.00/head 2. Pool Package 3,000.00 (Exclusive use of Pool Bleaches, and Cabaas, Maximum of 6 hours) Excess of 6 hours 400/hour 5.d Outdoor Courts 1. Lawn Tennis 6:00 AM to 6:00 PM 60.00/hr/court 2. Lawn Tennis 6:00 PM to 8:00 PM 120.00/hr/court 3. Basketball Courts 50.00/hr/court 4. Volleyball Courts 50.00/hr/court 5. Sepak Takraw Courts 50.00/hr/court 5.e Native Pavilion 5,000.00 (Subject to Contract with the Provincial Government) 5.f Sports Equipment 1. Volleyball/Basketball 10.00/ball/hr 2. Table Tennis (Table and net only 50.00/hr 3. Table Tennis Racquet 20.00/pc/hr 4. Lawn Tennis Racquet 30.00pc/hr 5. Chess Set with Timer 50.00/set/day 6. Rubber Mat 50.00/pc/day 5.g Mess Hall (inclusive of kitchen area) First three (3) hours with aircon 1,500.00 Per hour in excess of 3 hours 150.00/hr 5.h Billeting Quarters (Dormitories) 1. Aircon Room (minimum of 4 pax) 150.00/head/day 5.i Restaurant 10,000.00 5.j Pangasinan Sports and Development Center Building Non-Aircon (Playing area) 300/hour Aircon (Playing area) 2,000/hr 6. There shall be collected a fee or charge for the use of the following facilities of the Sta. Barbara Field Station, Tebag East, Sta. Barbara: a. Farmers Pavilion 4 hours maximum (including ingress and egress) 5,000.00 Succeeding hours in excess of 4 hrs 1,000.00 b. Station Camping Area 5,000.00 One day (exclusive of ingress and egress) 7. There shall be collected a fee or charge for the use of the following facilities of the Alaminos Provincial Field Office, Sitio Sabaro, Barangay Poblacion, Alaminos City: a. Function Hall (fully air conditioned) 4 hours maximum (including ingress and egress) 5,000.00 Succeeding hours in excess of 4 hrs 1,000.00 b. Cottage House 4 hours maximum (including ingress and egress) 1,500.00 Succeeding hours in excess of 4 hrs 200.00 8. There shall be collected a fee or charge for the use of the following facilities of the Multi-Purpose Hall at Dasol Field Office, Barangay Bobonot, Dasol: a. Function Hall 4 hours maximum (including ingress and egress) 1,500.00 Succeeding hours in excess of 4 hrs 200.00 9. Rental of Food Courts within the Capitol Grounds 1,500.00/month 10. Rental of Vendor's Stall at Capitol beachfront a. Kiosk 500.00/month b. Nipa Hut 150.00/month c. Nipa Shed 100.00/month 11. Capitol Employees Lounge 6,000.00/month 12. Sison Auditorium Commercial Non-Profit 1. Convention Package (Maximum of 8 hours) 20,000.00 15,000.00 Includes: Orchestra Space, Balcony, Stage Space & Backstage Area 2 Stock Rooms Chairs and Tables (good for maximum 1,000 pax) House Lights & Stage Lights or Front Lights Sound system (amplifier, monitors, speaker and microphones) Aircondition Commercial Non-Profit 2. Theater Package (Maximum of 8 hours) 25,000.00 20,000.00 Includes: Orchestra Space, Balcony Stage (curtains and rose included) Backstage area 4 stock rooms 2 dressing rooms Chairs (good for 1,200-1,500 pax) House Lights, Stage Lights and Front Lights Halogens, Moving Lights Sound system (amplifier, monitor, speakers and 5 microphones) Ticket booths Aircondition Extra 1 day for practice/preparation (upon availability of date only) 3. Additional Charge (Extra) Commercial Non-Profit Follow Spotlights/Focus Lights 1,000.00 each 1,000.00 each Microphone 200.00 each 150.00 each Lapel 800.00 each 600.00 each Fog Machine 500.00 each 500.00 each Strove Lights 500.00 each 500.00 each Head Sets 300.00 each 300.00 each LCD Projector with Screen 800.00 each 600.00 each Carpet 600.00 600.00 Excess Hour 2,000.00/hr 1,500.00/hr 4 hour Preparation/Practice hours 1,000.00 1,000.00 Extra Stock Room 1,000.00 each 800.00 each 4. Four (4) hour rental is defined as a continuous period between 8:00 AM to 12:00 NN; 1:00 PM to 5:00 PM; 6:00 PM to 10:00 PM 5. Eight (8) Hour rental is defined as a continuous period between 8:00 AM to 5:00 PM; 1:00 PM to 9:00 PM; 4:00 PM to 12:00 MN 6. Splitting the period of hours (for billeting purposes) is not permitted. The Lessee is considered in possession and responsibility of the Auditorium from the time the load-in commences through completion of load-out. 7. A fraction of an hour is considered one (1) hour. 13. Pangasinan Training and Development Center Commercial Non-Profit 1. Convention package (Maximum of 8 hours) 15,000.00 12,000.00 Includes: 2 Stocks Rooms Chairs and Tables (good for maximum 1,000 pax) House Lights & Stage Sound System Aircon Commercial Non-Profit 2. Theater package (Maximum of 8 hours) 20,000.00 15,000.00 Includes: Stage (curtains and rods included) Backstage Area Chairs (good for 1,200 1,500 pax) House Lights, Stage Lights Sound System Aircon Extra one (1) day for practice/preparation (upon availability of date only) 3. Additional Charge (Extra) Commercial Non-Profit Follow Spotlights/Focus Lights 1,000.00 each 1,000.00 each Microphone 200.00 each 150.00 each Lapel 800.00 each 600.00 each Fog Machine 500.00 each 500.00 each Strove Lights 500.00 each 500.00 each Head Sets 300.00 each 300.00 each LCD Projector with Screen 800.00 each 600.00 each Carpet 600.00 600.00 Excess Hour 2,000.00/hr 1,500.00/hr 4 hour Preparation/Practice hours 1,000.00 1,000.00 Extra Stock Room 1,000.00 each 800.00 each 4. Four (4) hour rental is defined as a continuous period between 8:00 AM to 12:00 NN; 1:00 PM to 5:00 PM; 6:00 PM to 10:00 PM 5. Eight (8) Hour rental is defined as a continuous period between 8:00 AM to 5:00 PM; 1:00 PM to 9:00 PM; 4:00 PM to 12:00 MN 6. Splitting the period of hours (for billeting purposes) is not permitted. The Lessee is considered in possession and responsibility of the Auditorium from the time the load-in commences through completion of load-out. 7. A fraction of an hour is considered one (1) hour. (b) Specific Administrative Provisions: 1. The rental of provincial lots and/or buildings shall be paid to the provincial treasurer or his duly authorized representative within the first twenty (20) days of every month. 2. In case of new lease, the rental due for the month in which the lease starts shall be paid before the occupancy of the provincial lot and/or building subject to the contract of lease. 3. Any lessee who fails to pay the monthly rental within the prescribed period, shall pay a surcharge of twenty-five percent (25%) of the amount due. Failure to pay the rental for three (3) consecutive months shall cause the automatic cancellation of the contract of lease, without prejudice to the collection of unpaid rental through legal action: Provided that failure on the part of the province to take possession of the property, shall not constitute a waiver of right of the province to take possession of the property at any given time. 4. The contract of lease shall be for a period of one (1) year unless cancelled earlier in accordance with the provision of this Section. 5. Any violation of the terms and conditions of the contract of lease shall constitute an automatic forfeiture of ownership of the building privately constructed in favor of the provincial government. SECTION 50. Rentals of Construction Equipment and Charges on Quality Control Tests. There is hereby collected a rental of road equipment and services in the conduct of quality control tests, as follows: (a) Impositions: 1. Materials and Quality Control Test Kind of Test Rate 1. Grading 200.00 2. Plastic Limit 100.00 3. Liquid Limit 100.00 4. Moisture Content 75.00 5. Compaction (Proctor) 640.00 6. Compaction (Modified)640.00 7. Field Density Test 380.00/hole 8. Specific Gravity 125.00 9. Unit Weight 75.00 10. Absorption 200.00 11. Combined Sieve and Hydrometer 500.00 12. Specific Gravity and Absorption 200.00 13. Design Mix 900.00 14. Compressive Strength Concrete Cube, Cylinder, CHB 200.00 2. Equipment Rental Rate per Hour A. Earthmoving Equipment 1. Bulldozer (Kumatsu, Crawler) 1,625.00 D6SE - 12 ps 2 Loader, Wheel Type a) Caterpillar, model 950/49N, 73JI, SIJ, 1,290.00 930/41K, 73 U 1,065.00 b) Komatsu Model WA1 80-1 970.00 3. Road Grader, motorized a) Komatsu Model GD511 A-1 1,000.00 b) Mitsubishi Model LG2-H 1,200.00 B. Compaction Equipment 1. Road Roller, two steel wheels and static 570.00 2. Pneumatic Roller, 9 wheels Bomag, BW11R 1,110.00 3. Vibratory Roller, Bomag Steel Roller, Model BW212-2 800.00 C. Lifting Equipment 1. Crane, Truck mounted, standard boom, mechanic, 25 tons cap. 3,250.00 D. Asphalting Equipment 1. Asphalt paver finisher 2.5 - 45 (max. 5.5m) paving width 3,500.00 E. Excavating Equipment 1. Hydraulic Excavator a) Komatsu Model PC-200-5 1,885.00 Hitachi Model EX 200-1 1,885.00 Hitachi Model EX 200 LC 1,885.00 b) Komatsu model PC-120 1,000.00 Hitachi model EX100 c) Komatsu Model PC60-7 885.00 F. Hauling Equipment 1. Ten Wheeler Dump Truck, All models 1,250.00 2. Six Wheeler Dump Truck, All models 750.00 3. Tractor Head with Low Bed 1,450.00 G. Others 1. Water Truck, 10,000 liters cap. 750.00 Water Truck - 6,000 liters cap. 750.00 2. Concrete Mixer, one (1) bagger 150.00 3. Diesel Generator sets, 40-50 KW 150.00 4. Welding Machine, 250 amp., gas/diesel driven 40.00 5. Welding Outfit (oxy-acetylene) 50.00 (b) Specific Administrative Provisions: 1. The provincial engineer shall prescribe the Memorandum of Agreement (MOA) entered into by and between the provincial government represented by the governor (lessor) and the lessee. 2. The rental of provincial heavy equipment shall be paid to the provincial treasurer or his duly authorized representative in the following manner: (a) one-half (1/2) of the amount stipulated in the MOA shall be paid upon signing of the said MOA and (b) the remaining amount shall be paid immediately after the termination of the said MOA. 3. The provincial engineer shall recommend the feasibility and availability of the provincial equipment that may be leased to a private person. SECTION 51. Charge for the Use of Map Printer Developer. There is hereby imposed charge or fee for the use of the map printer developer in the office of the Provincial Assessor. (a) Impositions: 1. For surveyor's standard size plan, per copy P100.00 2. For sketch plan or one-half (1/2) of the surveyor's standard size plan, per copy 50.00 (b) Specific Administrative Provisions: 1. The fee herein prescribed shall be paid to the provincial treasurer or his duly authorized representative by the person requesting the use of said map printer developer before blue printing the copies of the plan. 2. The provincial assessor shall be responsible in the operation and usage of the map printer developer. 3. The provincial assessor shall make a report of daily production, submit the same to the provincial governor, and furnish copies of said report to the provincial treasurer and the provincial auditor every month. SECTION 52. Water Usage Charge. There is hereby collected charge for the use of water supplied by the Provincial Waterworks System at the rates prescribed hereunder. (a) Impositions: MINIMUM CHARGE COMMODITY CHARGE PER CU.M. Flat Rate 150/10.00 cu.m. 11-20 P16.00 21-30 18.00 30 above 20.00 Installation Fee P850.00 Reconnection Fee 300.00 Penalty Charge 20% (b) Specific Administrative Provisions: 1. Flat rate shall be computed based on the actual average consumption of a metered " residential connection multiplied by the existing metered rates (minimum charge plus commodity charge) for the said connections. 2. The reading of water meter to determine the water consumption for the preceding month shall be done on the first (1) day of the succeeding month. 3. Water bills shall become due and payable at the Office of the General Manager within seven (7) days upon delivery of the water bill or statement of water consumption for the preceding month to the customer. Such bill shall be delinquent seven (7) days thereafter. 4. Interest of unpaid bill shall be subject to the provision of Section 39 of this Code. SECTION 53. Price of Seedlings, Orchard, Farm and Aqua Farm Products. There is hereby charged prices of seedlings, orchard products, farm products and aqua farm products for sale as indicated hereunder. (a) Impositions: I. SEEDLINGS Sizes (Plastic Bags) a. Fruit Trees 1. Seedlings 3" x 10" 20.00 4" x 6" 20.00 2.5 x 6" 10.00 2.5 x 7" 10.00 2. Grafted/Marcotted/Budded 3" x 10" 60.00 4" x 6" 60.00 9" x 16" 100.00 3. Exotic a. Latexless Jackfruit 3" x 10" 100.00 b. Magallanes Pomelo (Marcotted/Budded/Grafted) 9" x 16" 250.00 c. Thailand Pomelo (Marcotted/Budded/Grafted) 9" x 16" 250.00 d. Vietnam Pomelo (Marcotted/Budded/Grafted) 9" x 16" 200.00 e. Dragon Fruit 3' x 10' (2' high and below) 100.00 4.5' x 10' (more than 2' high) 130.00 b. Forest Trees 1. Common (mahogany, Neem, Acacia (native), Acacia Mangium, Acacia Aure, Eucalyptus, Gmelina 2.5" x 6" 10.00 3" x 10" 15.00 4' x 6" 20.00 2. Endemic/Native (narra, Apitong, Yakal, Molave, Teak) 4' x 6" 30.00 3" x 6" 25.00 c. Other Seedlings 1. Coconut (Native) 9"x16" 100.00 2. Coconut (Dwarf) 9"x16" 150.00 3. Bamboo a. Giant Bamboo 9"x 16" 150.00 b. Buddha Belly 9"x16" 100.00 c. Golden Buho 9"x16" 150.00 4. Mango (Grafted) 8"x13" 75.00 9"x16" 100.00 5. Mangrove 2.5" x 6" 10.00 II. FRUITS/ORCHARD PRODUCTS (Chico, Mabolo, Indian/Apple Mango, Duhat, Buko, Jackfruit (Native), Star apple, Papaya, Pomelo, Tamarind (Native), Sweet Tamarind, Jackfruit (Latexless), Santol, etc.) selling price @ prevailing farm gate prices. III. FARM PRODUCE Selling prices of Palay/Rice, corn, Legumes and Vegetables produced in the farm shall be based on prevailing farm gate price whether for commercial or seed purposes. IV. AQUA FARM PRODUCE a. Tilapia Fingerlings Size 14 P0.45 Size 17 0.35 Size 22 0.25 Size 24 0.15 b. Hito Fingerlings 2-3 cm P1.00 3.1-4 cm 2.00 4.1-5cm 3.00 c. Ornamental Fish Fingerlings Molly 2-3cm P2.00 Goldfish 2-3cm 5.00 Flowerhorn 2-3cm 6.00 Koi carp 2-3cm 2.00 d. Marketable products Prevailing Price Finfishes, crabs and shrimps (b) Specific Administrative Provisions: 1. The payment for the sale of seedlings shall be collected by the provincial treasurer or his duly authorized representative from any buyer upon delivery and/or pickup of the seedlings who shall issue the corresponding official receipt for accounting purposes. 2. The provision of seedlings and other planting materials in priority program areas whether free or with charge shall be based on the Integrated Social Forestry Program implementing guidelines duly approved by the local chief executive of the province. SECTION 54. Prices of Mango Fruits for Sale. There is hereby charged prices of mango fruits for sale from any buyer at the selling prices provided herein. (a) Impositions: 1. Per 20-kilo basket, large size 600.00 2. Per 20-kilo basket, medium size 500.00 3. Per 20-kilo basket, small size 400.00 (b) Specific Administrative Provisions: 1. The proceeds from the sale of mango fruits shall be distributed as follows: (i) Barangay Administering Fruit Production 60% (ii) Provincial Government Share 40% 2. The provincial treasurer or his duly authorized representative shall collect the share of the province from the proceeds of the sale and shall issue the corresponding receipt for accounting purposes. 3. Prices of the fruits may change depending upon the prevailing prices during the harvest period. CHAPTER V General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Provincial Revenues SECTION 55. Tax Period and Manner of Collection. Unless otherwise provided in this Code, the tax period of all local taxes, fees, and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. SECTION 56. Accrual of Tax. Unless otherwise provided in this Code, all local taxes, fees, or charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees, or charges, or changes in the rates thereof shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 57. Time of Payment. Unless otherwise provided in this Code, all local taxes, fees, and charges shall be paid within the first twenty (20) days of January or each of the subsequent quarter, as the case may be. The Sanggunian may, for a justifiable reason or cause, extend the time of payment of such taxes, fees, and charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 58. 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 of two percent (2%) per month of unpaid taxes, fees, or charges, including surcharges; until such amount is fully paid but the total interest on the unpaid amount or a portion thereof shall not exceed thirty-six (36) months. SECTION 59. Interest on Other Unpaid Revenues. Where the amount of any other revenue due the provincial government, except voluntary contributions or donations, is not paid on the date fixed in this Code, or in the contract, expressed 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 thereon of two percent (2%) per month from the date it is due until it is paid, but the total interest on the unpaid amount or a portion thereof shall not exceed thirty-six (36) months. SECTION 60. Collection of Local Revenues by the Provincial Treasurer. All provincial taxes, fees, and charges shall be collected by the provincial treasurer. The provincial treasurer may designate the municipal treasurer as his deputy to collect local taxes, fees, or charges subject to appropriate bonding requirements. SECTION 61. Examination of Books of Accounts and Pertinent Records of Businessmen by the Provincial Treasurer. The provincial treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and pertinent records of any person, partnership, corporation or association subject to local taxes, fees, and charges in order to ascertain, assess, and collect the correct amount of tax, fee, or charge. Such examination shall be certified to the examining official. Such certificate shall be made on records on the books of accounts of the taxpayer examined. SECTION 62. Accounting of Collections. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted in accordance with the provisions of existing laws, rules, and regulations, and credited to the general fund of the province. SECTION 63. 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 the violation of any ordinance shall accrue to the general fund of the province. SECTION 64. Issuance of Receipts. It shall be the duty of the provincial treasurer or his duly authorized representative to issue the necessary receipt to the person paying the tax, fee, or charge wherein the date, amount, name of the person paying, and the account upon which it is paid is shown. In cases where the fees and charges imposed are to be collected at the place where the service is provided, the personnel to be assigned as collector shall be recommended by the Department Head concerned, approved by the Provincial Governor, and properly bonded. In these cases, all receipts issued therein shall have been requisitioned from the office of the Provincial Treasurer, and all collections shall be subject to regular remittance to the Provincial Treasurer's Office. SECTION 65. Records of Persons Paying Taxes, Fees, and Charges. It shall be the duty of the provincial treasurer to keep records of the names of all persons paying provincial taxes, fees, and charges which shall be alphabetically arranged and open to public inspection during office hours. As far as practicable, he shall establish and keep current the appropriate tax roll for such kind of tax, fee, or charge provided for in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 66. Local Government's Lien. Local taxes, fees, charges, and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling or exercise of privilege with respect to which the lien is imposed. The lien shall only be extinguished upon full payment of the delinquent local taxes, fees, and charges, including the related surcharges and interest. SECTION 67. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to real property; and (b) By judicial action the provincial government may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the provincial treasurer within the period prescribed in Section 54 of this Code. SECTION 68. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure Upon failure of the person owing any local tax, fee, or charge 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 or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expense 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. Such certificate 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 deputized officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are 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 deputized officer shall forthwith cause a notification to be exhibited on not less than three (3) public and conspicuous places in the territory of the local government unit 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 of the property as above specified and the publication or posting of the notice. One place for the posting of the notices shall be at the office of the chief executive of the local government unit in which the property is distrained. (d) 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 local chief executive concerned. Should the property distrained not be 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 in Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisals shall be composed of the provincial treasurer as chairman, with a representative of the Commission on Audit and the provincial assessor as members. (e) Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (f) Disposition of Proceeds The proceeds of the sale shall be applied to the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be turned 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 provincial treasurer or his deputy. Where the proceeds if 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 69. 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 of the total amount of taxes, fees, or charges and other related surcharges, interests or penalties, from the date of delinquency to the date of sale, plus interest of two percent (2%) 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 the 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 70. 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 71. 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 any local 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) His 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 might select, of a value not exceeding Ten thousand pesos ( 10,000.00). (e) Provision, 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) One fishing boat and net, not exceeding the value of Ten thousand pesos (10,000.00), by the lawful use of which a fisherman earns his livelihood, and (h) Any material or article forming part of a house or improvement of any real property. SECTION 72. 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 municipal building or city hall, and in a public and conspicuous place in the 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, city, or municipality 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 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, city, or municipal building, or on the property to be sold, or at any other place as determined by the local 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, and which shall form part of his records. After consultation with the Sanggunian, 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 purchase, and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties. Provided, however, that excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The provincial treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property, including improvement thereon. ARTICLE C Taxpayer's Remedies SECTION 73. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they become 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 October 10, 1991 (effectivity of the Local Government Code of 1991) may be assessed within the period of three (3) years from the date they become due. (b) 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 the discovery of the fraud or intent to evade payment. (c) Local 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 October 10, 1991 may be collected within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription on the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection. 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 74. 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 receipt of the notice of assessment, the taxpayer may file a written protest with the provincial treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The provincial treasurer shall decide the protest 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 canceling, 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 shall have thirty (30) days from receipt of denial of the protest or from the lapse of the sixty (60) day period prescribed herein within which to appeal with a court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. SECTION 75. 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 charge, or from the date the taxpayer is entitled to a refund or credit. ARTICLE D Implementation of This Code and Final Provisions SECTION 76. Promulgation of Rules and Regulations. Unless otherwise specifically provided in this Code or under existing laws, decrees, or ordinances, the provincial treasurer is authorized, subject to the approval of the provincial governor, through the Sangguniang Panlalawigan; to promulgate rules and regulations for the proper and efficient collection of taxes, fees, and charges herein imposed. SECTION 77. Collecting of Delinquent Taxes, Fees, and Other Revenues Through Judicial Action. The provincial treasurer may enforce the collection of delinquent taxes, fees, charges, and other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the provincial treasurer within five (5) years from the date the said taxes, fees, charges, and other revenues become due. SECTION 78. Power to Levy Other Taxes, Fees, or Charges. The provincial government shall have 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 taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory, or contrary to national policy: Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without prior hearing conducted for the purpose. SECTION 79. Authority of the Provincial Government to Adjust Rates of Tax and Fees. The provincial government shall have the authority to adjust the tax rates as prescribed in this Code not oftener than once every five (5) years but not to exceed ten percent (10%) of the rates fixed in this Code. Rates of fees and charges may be adjusted by the provincial government not oftener than once every two (2) years, provided that the adjustments made are reasonable and approved by the Sangguniang Panlalawigan. SECTION 80. Authority to Grant Exemption Privileges. The provincial government may, through ordinances duly approved, grant tax exemptions, incentives, or reliefs under such terms and conditions as they may deem necessary. SECTION 81. Penalties for Violation of This Code. Any person who violates any provision of this Code not covered by specific penalty shall be fined for not less than One thousand pesos (1,000.00) nor more than Five thousand pesos (5,000.00) nor shall be imprisoned for not less than one (1) month nor more than six (6) months. Such fine or penalty or both, shall be imposed at the discretion of the court. SECTION 82. Final Provisions. (a) Separability Clause If, for any reason or reasons, any part or provision of this Code shall be held unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue in full force and effect. (b) Applicability Clause All other matters relating to the taxes, fees, and charges herein collected shall be governed by pertinent provisions of laws and other ordinances. (c) Repealing Clause All previously approved tax ordinances or parts thereof which are inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly. (d) Effectivity This Code shall take effect after its publication for three (3) consecutive issues in a local newspaper. (SGD.) JEREMY AGERICO B. ROSARIO Sangguniang Panlalawigan Member (Presiding Officer Pro Tempore) (SGD.) ANGEL G. BANIQUED Sangguniang Panlalawigan Member (Majority Floor Leader) (SGD.) VON MARK R. MENDOZA Sangguniang Panlalawigan Member (Assistant Majority Floor Leader) (SGD.) NAPOLEON C. FONTELERA, JR. Sangguniang Panlalawigan Member (SGD.) TEOFILO G. HUMILDE, JR. Sangguniang Panlalawigan Member (SGD.) RAUL P. SISON Sangguniang Panlalawigan Member (SGD.) GENEROSO D. TULAGAN, JR. Sangguniang Panlalawigan Member (SGD.) MOJAMITO R. LIBUNAO, JR. Sangguniang Panlalawigan Member (SGD.) DANILO C. UY Sangguniang Panlalawigan Member (SGD.) CLEMENTE B. ARBOLEDA, JR. Sangguniang Panlalawigan Member (SGD.) RANJIT R. SHAHANI Sangguniang Panlalawigan Member (SGD.) ALFONSO C. BINCE, JR. Sangguniang Panlalawigan Member (SGD.) AMADEO T. ESPINO Sangguniang Panlalawigan Member (Liga ng mga Barangay Representative) (SGD.) SALVADOR S. PEREZ, JR. Sangguniang Panlalawigan Member (PCL Representative) (Absent) JOHN CHRISTOPHER A. ARCINUE Sangguniang Panlalawigan Member (SK Representative) Certified by: (SGD.) ATTY. VERNA T. NAVA-PEREZ Secretary to the Sanggunian ATTESTED: (SGD.) VICE GOV. JOSE FERDINAND Z. CALIMLIM, JR. Presiding Officer APPROVED: (SGD.) AMADO T. ESPINO, JR. Governor