Authorizing the City Assessor to Include Fines and Penalties in Real Estate Property Tax Billing

September 8, 2008 SAN JUAN CITY ORDINANCE NO. 040-08 AN ORDINANCE AUTHORIZING THE CITY ASSESSOR THROUGH THE LAND TAX DIVISION TO INCLUDE THE FINES AND PENALTIES OF ERRING REAL ESTATE PROPERTY OWNERS IN VIOLATION OF VARIOUS CITY ORDINANCES IN THEIR REAL ESTATE PROPERTY TAX BILLING Sponsored by: Councilor Ramon G. Nakpil Co-Sponsored by: Councilors Rolando M. Bernardo, Andoni Miguel L. Carballo, Angelino O. Mendoza, Vincent Rainier M. Pacheco, Grace Cortes-Pardines, Francis Kit R. Peralta, Dante E. Santiago, Domingo M. Sese, Edgardo V. Soriano, Jannah Ejercito-Surla, Ferdinand A. Velasco, Francisco Javier M. Zamora and Joseph Christopher T. Torralba WHEREAS, several laudable Ordinances exist that require real estate property owners to comply with certain undertakings inherent to good property stewardship; WHEREAS, among such laudable Ordinances are, among others: ORDINANCE NO. 33, SERIES OF 1999 AN ORDINANCE REQUIRING OWNERS OR ADMINISTRATORS OF VACANT LOTS AND BUILDINGS TO KEEP AND MAINTAIN THEIR PREMISES IN SANITARY CONDITION. TaISEH ORDINANCE NO. 34, SERIES OF 2001 AN ORDINANCE IMPLEMENTING THE "TAPAT KO, LINIS KO" PROGRAM FOR THE MUNICIPALITY OF SAN JUAN AND PROVIDING PENALTIES FOR VIOLATION THEREOF. ORDINANCE NO. 21, SERIES OF 1997 AN ORDINANCE REGULATING THE CUTTING OF TREES IN SAN JUAN WHETHER IN PRIVATE OR PUBLIC PROPERTY AND PROVIDING PENALTIES FOR VIOLATION THEREOF. ORDINANCE NO. 30, SERIES OF 1999 A CONSOLIDATED ECO-WASTE MANAGEMENT ORDINANCE OF SAN JUAN PROVIDING REGULATIONS OR PROPER SOLID WASTE MANAGEMENT, INSTITUTING GUIDELINES AND ISSUANCE OF ENVIRONMENTAL CITATION TICKETS FOR ITS IMPLEMENTATION AND PROVIDING PENALTIES FOR VIOLATION THEREOF. AIaSTE WHEREAS, aforementioned City, Ordinances, as well as a whole body legislation for the MMDA, the Congress, etc. prescribe pecuniary fines and penalties for violation thereof; WHEREAS, collection of said fines and penalties is unrealized as many property owners merely ignore the citations or Ordinance Violation Receipts (OVR) issued to them as there is no way to compel them to settle the fines and penalties essentially de-fanging the ordinances involved; NOW THEREFORE, BE IT ORDAINED by the City Council of San Juan, Metro Manila in a session duly assembled, that: SECTION 1. The City Assessor, through the Land Tax Division is hereby authorized to include fines and penalties incurred by erring real estate property owners for violation of various city ordinances in the real estate tax assessments or bills of their real estate properties as "other penalties". aIHSEc SECTION 2. The fines and penalties to be included in the tax bills shall be covered by corresponding Ordinance Violation Receipts (OVR) issued to the real estate property owners/violators at the time of violation by duly authorized agents of the city government. Copies of the OVR shall be furnished to the City Assessor's Office and the Land Tax Division. SECTION 3. After issuance of the OVR, the City Legal Office through the unit issuing the OVR shall write the violator making a final demand payment of the fine and penalty specifying a deadline for payment and a period of adjudication and advising that the same shall be included in the real estate tax assessment/bill. SECTION 4. Repealing Clause. All local ordinances/resolutions, executive orders, administrative rules and regulations including but not limited to barangay ordinances/resolutions which are inconsistent with this Ordinance are hereby repealed or modified accordingly. DCHaTc SECTION 5. This Ordinance shall take effect upon approval. xxx xxx xxx I HEREBY CERTIFY THAT THIS ORDINANCE HAS BEEN DULY APPROVED BY THE SANGGUNIANG PANLUNGSOD ON SEPTEMBER 8, 2008. (SGD.) EMMA RAY A. PANAGUITON Secretary to the City Council ATTESTED: (SGD.) HON. LEONARDO G. CELLES Presiding Officer City Vice-Mayor APPROVED: September 9, 2008 (SGD.) HON. JOSEPH VICTOR G. EJERCITO City Mayor