Granting a One Time Real Property Tax Amnesty to Delinquent Real Property Taxpayers in Quezon City

December 16, 1997 QUEZON CITY ORDINANCE NO. SP-587-97 AN ORDINANCE GRANTING A ONE TIME REAL PROPERTY TAX AMNESTY TO DELINQUENT REAL PROPERTY TAXPAYERS IN QUEZON CITY, UNTIL MARCH 31, 1998, SUBJECT TO CERTAIN TERMS AND CONDITIONS Introduced by Councilors MOISES S. SAMSON. Co-Introduced by Councilors Alberto M. Galarpe and Jorge L. Banal. Sponsored by Councilors Ma. Fresca M. Biglang-awa, Godofredo T. Liban II, Marciano P. Medalla, Franz S. Pumaren, Eufemio C. Lagumbay, Joseph Peter S. Sison, Nanette Castelo Daza, Bayani V. Hipol, Alfredo A. Francisco (Fred Montilla),Herminia C. Altuna, Victor V. Ferrer, Jr.,Wilma Amoranto-Sarino, Antonio L. Sioson, Emilio G. Tamayo, Winston "Winnie" T. Castelo, Antonio V. Hernandez (Anthony Alonzo),Enrico S. Serrano, Connie S. Angeles, Michael F. Planas, Cesar A. Dario, Jr.,Ramon G. Mathay, Almario E. Francisco and Marvin C. Rillo. WHEREAS, Section 192 of Republic Act No. 7160, otherwise known as the "Local Government Code of 1991", provides that: "Section 192. Local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary." WHEREAS, as of November 25, 1997, the amount of more than P710,839,072 in the form of delinquent real property taxes, including interests are due to and collectible by the government of Quezon City as follows: Taxes P 562,758,284.34 Penalties 147,780, 427.91 TOTAL P 710,839,072.25 WHEREAS, the grant of one time tax amnesty will be beneficial to the real property owners in Quezon City who are also directly affected by the soaring increase in oil prices, the unstable foreign exchange rates and the scarcity of basic human needs like food and water brought about by the adverse effect of the raging El Nio phenomenon; LibLex WHEREAS, the grant of one time tax amnesty to delinquent real property tax payers of Quezon City will encourage them to settle their unpaid real property taxes ,generating much revenues for the City government which will ultimately redound to the benefit of all the residents of Quezon City in the form of infrastructure projects and delivery of basic services. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF QUEZON CITY IN SESSION ASSEMBLED: SECTION 1. There is hereby granted a one time one hundred percent (100%) relief on interests and penalties to all delinquent real property taxpayers whose real property taxes due to Quezon City remain unpaid, except those enumerated in Section 2 hereof. The tax relief herein granted may be availed of by real property taxpayers only upon one (1) full payment of the principal unpaid real property tax due and demandable. SECTION 2. This tax relief amnesty to delinquent real property taxpayers under this Ordinance shall not apply to any of the following: a. Real properties which have been disposed of at public auction to satisfy the real property tax delinquencies, b. Real properties which are the subject of pending cases in Court for real property tax and delinquencies; c. Real properties with tax delinquencies which are being paid pursuant to a compromise agreement. No public auction of delinquent real properties shall be held during the period of effectivity of this Ordinance. SECTION 3. The tax amnesty granted under this Ordinance may be availed of only until March 31, 1998. LexLib SECTION 4. The City Assessor and the City Treasurer shall jointly promulgate the necessary rules and regulations for the proper implementation of this Ordinance, subject to the approval of the City Mayor. SECTION 5. All ordinances, resolutions, orders, issuances, rules and regulations or parts thereof which are inconsistent with the provisions of this ordinance are hereby repealed and/or modified accordingly. SECTION 6. This Ordinance shall take effect on January 1, 1998. ENACTED: December 16, 1997. (SGD.) HERBERT M. BAUTISTA Vice Mayor Presiding Officer ATTESTED: (SGD.) EUGENIO V. JURILLA City Secretary APPROVED: (SGD.) ISMAEL A. MATHAY, JR. City Mayor