An Ordinance Re-Enacting City Tax Ordinance No. 03, Series of 2007

December 31, 2008 RESOLUTION NO. 403-07 WHEREAS, Section 129 of the Local Government Code of 1991, provides that: "Each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue exclusively to the local government units;" IDaEHC WHEREAS, it is provided in Section 192 of the same Code, that: "Local Government Units may, through ordinances duly approved, grant tax exemptions. Incentives or relief under such terms and conditions as they may deem necessary;" WHEREAS, the Local Disaster Coordinating Council through Resolution No. 2007-001 has recommended to the Sangguniang Panlungsod of Silay to grant tax relief to the delinquent taxpayers of the city; WHEREFORE, ON MOTION of Councilor Jose Raymundo S. Locsin, duly seconded by Councilor Rosalinda J. Caja, the Sangguniang Panlungsod of Silay resolves, as it is hereby resolved, to pass: SILAY CITY ORDINANCE NO. 004-07 AN ORDINANCE RE-ENACTING CITY TAX ORDINANCE NO. 03, SERIES OF 2007, ENTITLED: "AN ORDINANCE TO ENHANCE THE COLLECTION OF REAL PROPERTY TAXES BY GRANTING AUTHORITY TO THE CITY TREASURER TO ENTER INTO A COMPROMISE AGREEMENT WITH THE TAXPAYERS CONCERNING THEIR DELINQUENT REAL PROPERTY TAXES, SUBJECT TO CERTAIN TERMS AND CONDITIONS" BE IT ENACTED by the Sangguniang Panlungsod of the City of Silay in a regular session duly assembled that: DTCSHA SECTION 1. Coverage. This ordinance shall apply to real properties located within the City of Silay of the Province of Negros Occidental, subject to the following conditions: (1) Real Properties which are declared and taxes thereon had not been paid; (2) Newly discovered or undeclared real properties and subject to back taxes; (3) Real properties sold at public auction sale and purchased by the City of Silay for want of a bidder but the title has not been transferred. SECTION 2. Exemption. Real properties subject of pending collection cases in court for real property tax delinquencies. SECTION 3. Tax Relief. The City of Silay, Province of Negros Occidental, does hereby grant a mode of payment for the settlement of real property tax delinquencies that shall allow payment by installment. SECTION 4. Compromise Agreement. A compromise agreement between the taxpayer or his duly authorized representative and the City Treasurer is hereby authorized. Provided that, at least thirty percent (30%) of the total delinquency shall be paid on the date of the signing of the compromise agreement which shall be applied to prior years delinquencies. The unpaid balance shall be paid in a specific schedule agreed by both parties. CScTED The real property tax delinquency which covers the year 2007 and prior years, including interests, shall be paid in installment without any further interest within a period of one (1) year from the date of the effectivity of this ordinance. Payment of Taxes for the current year must adhere strictly to the provisions of Section 246 to 250 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991. Should the taxpayer fail to settle the amount of taxes promised on the specified due date, as embodied in the compromise agreement, the total balance of the delinquent real property taxes, including interests, shall become due and demandable and shall be subject to collection/legal action in accordance with existing laws and regulations. SECTION 5. Period of Availment. Delinquent taxpayers who want to avail of tax relief herein provided shall enter into a compromise agreement within the period from 15 days after publication to June 31, 2008. The installment period shall run from the signing of the compromise agreement until December 31, 2008. SECTION 6. Procedure. The taxpayer shall signify his/her intention by applying to the City Treasurer, manifesting therein his/her plan of payment. If both parties agree, a compromise agreement shall be prepared and subscribed before the City Legal Officer. Schedule of payment may be supported by post-dated checks which shall be issued official receipts on the due date or date of issue indicated in the check. Official receipts acknowledging payment shall be delivered to the taxpayer personally by the treasury personnel mail. cDCEIA SECTION 7. Moratorium. The City of Silay does hereby grant a moratorium on the further imposition and/or collection of interests on delinquent real property taxes due for the year 2007 and prior years for those who availed of the provisions of this Ordinance. Within the aforesaid period, the taxpayer shall settle their real property tax accounts either in full or by installment through a compromise agreement. SECTION 8. Repealing Clause. All ordinance or any part thereof which are inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9. Separability Clause. If, for any reason or reasons, any part or provision of this ordinance shall be held unconstitutional or valid, other parts or provisions of this ordinance which are not affected shall continue to be in full force and effect. SECTION 10. Effectivity. This Ordinance shall take effect 15 days after publication and shall be valid until December 31, 2008.