An Ordinance Granting Relief to Delinquent Real Property Taxpayers of the City of San Juan, Metro Manila with Respect to the Interests and Penalties on their Real Property Taxes for the Year 2008 and Prior Years

October 11, 2010 SAN JUAN CITY ORDINANCE NO. 0 29 - 10 AN ORDINANCE GRANTING RELIEF TO DELINQUENT REAL PROPERTY TAXPAYERS OF THE CITY OF SAN JUAN, METRO MANILA WITH RESPECT TO THE INTERESTS AND PENALTIES ON THEIR REAL PROPERTY TAXES FOR THE YEAR 2008 AND PRIOR YEARS Sponsored by: Councilor Ferdinand A. Velasco Co-sponsored by: Councilors Atty. Angelo E. Agcaoili, Leonardo G. Celles, William C. Go, Marie O'neal S. Mendoza, Vincent Rainier M. Pacheco, Richard F. Peralta, Edgardo V. Soriano, Jose Warren P. Villa, and Jose Noel D. Rozon WHEREAS, Republic Act 7160, otherwise known as the Local Government Code of 1991, grant local government units, through an Ordinance, the power to approve, grant tax exemptions, incentives and reliefs under such terms and conditions as the local government units deem necessary. WHEREAS, taxpayers have not fully recovered from the devastating effects of Typhoon "Ondoy" and Typhoon "Pepeng" and thus necessitating another tax relief; WHEREAS, the new administration of the City Government of San Juan City would want to give its taxpayers an opportunity to update their tax payments; WHEREAS, by granting relief to delinquent taxpayers, the City will encourage tax payment despite their economic hardships at this time. NOW THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod of the City of San Juan, Metro Manila, in a session duly assembled that: EAISDH SECTION 1. Coverage . A One Hundred Percent (100%) relief of interests and penalties for delinquent real property tax for the year 2008, and prior years, is hereby granted to real property taxpayers with respect to the following real properties: a) Those which are undeclared and subject to back taxes. b) Those which are declared by the real property taxes thereon have not been paid for the years 2008 and prior years. c) Those included in auctions conducted by local government but were not purchased by private persons or entities. SECTION 2. Exceptions. This tax relief for delinquent real property taxpayers shall not apply to any of the following: a) Delinquent real properties which have been disposed of at public auction to satisfy the real property tax delinquencies. b) Real properties 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. d) No public auction of delinquent real properties shall be held during the period of this relief. THEDCA SECTION 3. Mode of Payment. A One Hundred Percent (100%) relief from interests and penalties for delinquent real property tax for the year 2008 and prior years is hereby granted to real property taxpayers until December 31, 2010 with the following terms and conditions: a) Payment of real property taxes with availment of tax relief shall be paid in one (1) lump sum. b) No tax relief payment shall be accepted until after the taxpayer shall have updated payments for 2009 and on the current year 2010 real property taxes due on the property/ies subject to the tax relief grant. SECTION 4. The application of the real property tax relief on interests and penalties shall be filed in the form prescribed by the City Treasurer and the Office of the City Mayor. SECTION 5. The relief granted herein may be availed only for unpaid Real Property Tax due for the year 2008 and prior years and availment shall be made until December 31, 2010. SECTION 6. The City Assessor and the City Treasurer, with the approval of the City Mayor shall promulgate the necessary rules and regulations to implement this Ordinance. SECTION 7. The Barangay Treasurers of the City of San Juan are hereby authorized to assist the Office of the City Treasurer in the collection of delinquent real property taxes in their respective area of jurisdiction. cCaDSA SECTION 8. All Ordinances, Resolutions, Orders, Issuances, Rules and Regulations or part/s thereof which are inconsistent with the provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9. A list of delinquent real property taxes as well as applicants and beneficiaries of the tax amnesty Ordinance be furnished the Sangguniang Panlungsod Committee on Ways and Means to evaluate the source of the Tax Amnesty Program of the City of San Juan. SECTION 10. This Ordinance shall be published in at least three (3) nationally circulated newspaper and the Public Information Department shall assist in the extension information dissemination of the same. SECTION 11. This Ordinance shall take effect immediately upon its approval. (SGD.) JOSE NOEL D. ROZON City Councilor (SGD.) ROBERTO B. DE CASTRO, JR. City Councilor (SGD.) ANGELO E. AGCAOILI City Councilor (SGD.) WILLIAM C. GO City Councilor (SGD.) MARIE O'NEAL S. MENDOZA City Councilor (SGD.) RICHARD F. PERALTA City Councilor (SGD.) FERDINAND A. VELASCO City Councilor (SGD.) JOSE WARREN P. VILLA City Councilor (SGD.) EDGARDO V. SORIANO Sergeant-at-Arms City Councilor ANDONI MIGUEL L. CARBALLO Asst. Minority Floor Leader City Councilor JANNAH A. EJERCITO Minority Floor Leader City Councilor (SGD.) ROLANDO M. BERNARDO Asst. Majority Floor Leader City Councilor (SGD.) LEONARDO G. CELLES Majority Floor Leader City Councilor (SGD.) VINCENT RAINIER M. PACHECO President Pro-Tempore City Councilor I HEREBY CERTIFY THAT THIS ORDINANCE HAS BEEN DULY APPROVED BY THE SANGGUNIANG PANLUNGSOD ON OCTOBER 11, 2010. (SGD.) JOSIELOUR A. MAGNO ICO Secretary to the City Council ATTESTED: (SGD.) HON. FRANCISCO JAVIER M. ZAMORA Presiding Officer City Vice-Mayor APPROVED: (SGD.) HON. GUIA G. GOMEZ City Mayor Published in The Philippine Star and the Manila Times on October 15, 2010.