Granting Relief to Delinquent Real Property Taxpayers of San Juan, Metro Manila

October 22, 2001 SAN JUAN MUNICIPAL ORDINANCE NO. 032-01 AN ORDINANCE GRANTING RELIEF TO DELINQUENT REAL PROPERTY TAX PAYERS OF SAN JUAN, METRO MANILA WITH RESPECT TO THE INTERESTS AND PENALTIES ON THEIR REAL PROPERTY TAX UNTIL DECEMBER 28, 2001 Sponsored by: Hon. Councilor Grace Cortes-Pardines and Co-sponsored by: Hon. Councilors Angelino O. Mendoza, Rolando M. Bernando and Domingo M. Sese WHEREAS, Section 192 of Republic Act 7160, otherwise known as the Local Government Code of 1991, explicitly declares that: "Section 192, Local government units may, through Ordinances, approve, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary." WHEREAS, the last tax relief granted by our local government was through Ordinance No. 1 Series of 1994 approved last January 7, 1994 and was effective only until February 28, 1994. The said Ordinance extends the granting of tax relief first approved through Ordinance No. 106 Series of 1993 which was approved October 8, 1993; WHEREAS, by granting relief to delinquent taxpayers, the Municipality's priority programs, infrastructure projects and needed basic services would be better realized; WHEREAS, the grant to relief to real property taxpayer of San Juan would encourage settlement of the unpaid real property taxes and thus, accelerate the collection thereof. NOW THEREFORE, BE IT ORDAINED by the Sangguniang Bayan of San Juan, Metro Manila in a session duly assembled, that: SECTION 1. Coverage. A One Hundred Percent (100%) relief of interests and penalties for delinquent real property tax from year 2000 is hereby granted to real property taxpayers until December 31, 2001 with respect to the following real properties: a) Those which are undeclared and subject to back taxes. b) Those which are declared but the real property taxes thereon have not been paid since year 2000 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. No public auction of delinquent real properties shall be held during the period of this relief. SECTION 3. Mode of Payment A One Hundred Percent (100%) relief from interest and penalties for delinquent real property tax from year 2000 and prior years is hereby granted to real property taxpayers until December 31, 2001 with the following terms and conditions: a) Payment of real property taxes with availment of tax relief may be paid in one (1) lump sum or in installment basis. * If the delinquent taxes exclusive of interest and penalties is less than P20,000 it shall be paid in lump sum. * If the delinquent taxes exclusive of interest and penalties is more than P20,000 the same may be paid in installment, provided that 50% thereof shall be paid upon execution of the Tax Relief Compromise Agreement between the taxpayer and the Municipal Treasurer and the balance shall be divided into four (4) equal installments, provided that the last installment of which shall be paid not later than December 31, 2002. b) No tax relief payment shall be accepted either in lump sum or in installments until after the taxpayers shall have updated payments on the current year real property taxes due on the property/ies subject to the tax relief grant. c) Should any installment be not paid on its due date, the total unpaid balance of the delinquent real property taxes and the entire amount of interests and penalties shall become automatically due and demandable and shall be enforced in accordance with law. SECTION 4. The application of the real Property Tax relief on interests and penalties shall be filed in the form prescribed by the Municipal Treasurer and the Office of the Mayor. SECTION 5. The relief granted herein may be available only for real Property Tax due until December 31, 2001. SECTION 6. The Municipal Assessor and the Municipal Treasurer, with the approval of the Mayor shall promulgate the necessary rules and regulations to implement this Ordinance. SECTION 7. The Barangay Treasurers of the Municipality of San Juan are hereby authorized to assist the Office of the Municipal Treasurer in the collection of delinquent real property taxes in their respective area of jurisdiction. SECTION 8. All Ordinances, Resolutions, orders, issuances, rules and regulations or parts 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 and as well as applicant and beneficiaries of the Tax Amnesty Ordinance be furnished the Sangguniang Bayan Committee on Ways and Means to evaluate the source of the Tax Amnesty Program of San Juan. SECTION 10. This Ordinance shall take effect immediately upon its approval and shall be published in at least three (3) nationally-circulated newspaper and the Municipal Public Information Office shall assist in the extensive information dissemination of the same. xxx xxx xxx I HEREBY CERTIFY THAT THIS ORDINANCE HAS BEEN DULY APPROVED BY THE SANGGUNIANG BAYAN APPROVED: October 22, 2001 (SGD.) AZUCENA V. HENSON Municipal Secretary ATTESTED: (SGD.) HON. JOSEPH VICTOR G. EJERCITO Mayor (SGD.) HON. LEONARDO G. CELLES Presiding Officer Vice-Mayor