An Ordinance Granting Tax Relief to Delinquent Real Property Taxpayers in the City of Santa Rosa, Laguna Through the Condonation and/or Cancellation of Penalties, Interest and Surcharges Imposed Therein from December 1, 2014 to May 31, 2015

November 3, 2014 Excerpt from the Minutes of the 42nd Regular Session of Sangguniang Panlungsod of the City of Santa Rosa, Laguna Held on Monday, November 3, 2014 at the Sangguniang Panlungsod Session Hall. SANTA ROSA CITY, LAGUNA ORDINANCE NO. 2024-14 (Motioned by the Committee on Ways and Means Chairman: Coun. RAYMOND RYAN F. CARVAJAL Vice-Chairman: Coun. PAULINO Y. CAMACLANG, JR. Members of the Committee: Coun. RODRIGO B. MALAPITAN Coun. ERIC T. PUZON and Coun. LAUDEMER A. CARTA) AN ORDINANCE GRANTING TAX RELIEF TO DELINQUENT REAL PROPERTY TAXPAYERS IN THE CITY OF SANTA ROSA, LAGUNA THROUGH THE CONDONATION AND/OR CANCELLATION OF PENALTIES, INTEREST AND SURCHARGES IMPOSED THEREIN FROM DECEMBER 1, 2014 TO MAY 31, 2015 SECTION I. Title . This Ordinance shall be known as THE TAX RELIEF ON DELINQUENT REAL PROPERTY TAXPAYERS IN THE CITY OF SANTA ROSA, LAGUNA. SECTION II. Definition of Terms . The following terms are hereby defined as used in this Ordinance: A. Real Property Tax all taxes levied against real properties (land, buildings and machineries) and which have been duly assessed as such by the City Assessor and taxed accordingly, including all special levies imposed therein; B. Delinquent Taxpayer all real property taxpayers, whether natural or judicial who which as of the implementation of this Ordinance, still have unpaid taxes, with penalties, interest and surcharges due to the city of Santa Rosa, Laguna; C. Unpaid Taxes are the principal tax dye (BASIC and SEF) without the accumulated interest on the date of payment; D. Tax Relief is the condonation, cancellation and/or waiver of penalties, interest and surcharges on delinquent real property taxes (BASIC and SEF) in the City of Santa Rosa, Laguna subject to certain condition. HTcADC SECTION III. Coverage . A. This Ordinance shall cover residential, agricultural, commercial, industrial and other classes of real properties including improvement and machineries thereon, unless, otherwise exempted by existing laws of Republic of the Philippines; B. This Ordinance shall likewise apply the following properties: 1. Properties which are undeclared and subject to back taxes; 2. Properties which are previously declared but the real property thereon have not been paid and have remained delinquent; 3. Properties under warrant of levy; 4. Properties included in public auction but have not been purchased by private person or entities. SECTION IV. Tax Relief and Terms of Payments . The collection of penalties, interest and surcharges on delinquent real property taxes (BASIC and SEF) is hereby condoned, cancelled and/or waived by the City Government of Santa Rosa, Laguna, subject to the following terms and conditions, to wit: A. Delinquent taxpayer who shall pay from: - December 1, 2014 to February 28, 2015 shall enjoy 100% condonation on penalties, interest, surcharges on delinquent real property tax; and - March 1, 2015 to May 31, 2015 shall enjoy 50% condonation on penalties, interest, surcharges on delinquent real property tax; B. The full amount unpaid taxes due on the date of payment for any real property unit, shall be paid in full; C. If the unpaid taxes accumulates to a considerable amount which shall make it onerous for taxpayers to pay in one lump sum, the City Treasurer is hereby authorized to allow the liquidation of the total unpaid taxes in installments pursuant to the schedule indicated below, provided that 50% of the total amount shall be remitted to the Treasurer concerned, on the date the Compromise Agreement is signed by the delinquent taxpayer and the City Treasurer provided also that post dated checks will issued for the remaining balance. Total Unpaid Taxes Balance Payable in Installments 1. P100,000.00-500,000.00 2 quarters 2. Over 500,000.00 4 quarters SECTION V. Default Payments . Non-payment on the day indicated in the Compromise Agreement will automatically make the taxpayers in default. The total balance of the delinquent real property tax, as well as the entire amount of interest, shall become automatically due and demandable and shall be subject to collection, levy and public auction in accordance with the procedure set forth in Republic Act No. 7160; n SECTION VI. Designation of Lead Departments . The Offices of the City Assessor, the City Treasurer and City Public Information Office are hereby designated as the lead departments in conducting massive tax information and dissemination campaigns relative to this Ordinance; SECTION VII. Appropriation . That the amount of Two Hundred Fifty Thousand Pesos (P250,000.00) is hereby appropriated to defray the costs of the massive tax information and dissemination campaigns and other expenses for the effective and efficient implementation of this Ordinance. SECTION VIII. Separability Clause . If for any reason, any part or provision of this Ordinance shall be held to be unconstitutional or contrary to law and invalid, other parts or provisions which are not affected thereby shall continue to be in full force and effect. SECTION IX. Repealing Clause . Any and all Ordinances, rules and regulations or orders which are inconsistent or contrary to the provisions of this Ordinance, are hereby repealed, amended or modified accordingly. SECTION X. Effectivity . This Ordinance shall take effect on December 1, 2014. UNANIMOUSLY APPROVED. CERTIFICATION: I hereby certify to the correctness of the above quoted ordinance. (SGD.) CYNTHIA M. GOMEZ Secretary to the Sangguniang Panlungsod Certified Correct: (SGD.) ARNEL DC. GOMEZ City Vice-Mayor Approved: (SGD.) ARLENE B. ARCILLAS City Mayor n Note from the Publisher: Written as "Republic Act No. 71690" in the original document.