Role of the Barangay in Real Property Taxation Ordinance

June 13, 2016 Excerpt from the Minutes of the 151st Regular Session of the 6th City Council of Tagum, Province of Davao Del Norte Held on June 13, 2016 at the SP Session Hall. PRESENT: Hon. Geterito T. Gementiza, MDMG City Vice Mayor (Presiding Officer) Hon. Alan D. Zulueta, DPA Member Hon. Oscar M. Bermudez, MD, MDMG Member Hon. Eva Lorraine E. Estabillo Member Hon. Macario A. Bermudez, II Member Hon. Agripino G. Coquilla, Jr., CE Member Hon. Fernand S. Bordios, MSSW Member Hon. Prospero E. Estabillo, Jr. Member (ABC Representative) Hon. Damiano L. Cipro Member (IP Representative) ON OFFICIAL BUSINESS: Hon. Francisco C. Remitar, MDMG Member Hon. Tristan Royce R. Aala, MDMG Member Hon. Ester L. Angoy Member ON SICK LEAVE: Hon. Nicandro T. Suaybaguio, Jr. Member Explanatory Note The City Government of Tagum envisioned to guarantee that all properties as well as its developments are properly and rationally listed in the assessment rolls. The City Assessor initiates an effective means and practices in the valuation and assessment of real properties. In giving aid to establish an efficient method of real property assessment, physical inspection of property and improvements can be done on behalf of the respective Barangay Treasurers. In addition to the function as Barangay Treasurer, the Local Government Code Section 395, further provides that the treasurer shall exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance. The City Assessor hereby recommends to deputize barangay treasurer in monitoring real property and other improvements in their barangay . TAGUM CITY ORDINANCE NO. 762-16 "AN ORDINANCE ESTABLISHING THE BARANGAY PARTICIPATION IN THE ADMINISTRATION OF REAL PROPERTY TAXATION IN TAGUM CITY, PRESCRIBING ITS ROLE AND ASSISTANCE AND PROVIDING FUNDS THEREOF" BE IT ENACTED by the Sangguniang Panlungsod of Tagum in session assembled, that: SECTION 1. Title of Ordinance . This ordinance shall be known as the "Role of the Barangay in Real Property Taxation Ordinance". SECTION 2. Fundamental Principle . The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: a. Real property shall be appraised as its current and fair market value; b. Real property shall be classified for assessment purposes on the basis of its actual use; c. Real property shall be assessed on the basis of a uniform classification within each local government unit; d. The appraisal, assessment levy and collection of real property tax shall not be let to any private persons; and e. The appraisal and assessment of real property shall be equitable. SECTION 3. Definition of Terms . As used in this Ordinance: a. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. b. Appraisal is an act judging the value, condition, or importance of property. c. Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listening, classification, and appraisal of properties. d. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. e. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. f. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. g. Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. h. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. i. Residential Land is land principally devoted to habitation. SECTION 4. Role of the Barangay . The barangay shall assist the City Assessor's Office in the following: a. To give aid in establishing an efficient method of real property assessment, physical inspection of property and improvements; b. To help identify any newly constructed building within their respective barangay ; c. To report improvement such as renovations, construction of entrepreneurial structures, demolition of buildings, alteration of buildings and agricultural expansion; d. To assist in gathering data to be reported to the City Assessors Office for their further verification and assessment; DETACa e. To disseminate and facilitate the distribution of notices and assessment to commercial/real property owners/administrators; f. To assist the City Treasurer and/or City Assessor Personnel in the collection of appropriate Real Property Taxation. SECTION 5. Deputation of Barangay Treasurer. Pursuant to number 8, letter C, Section 395, Book III of the Local Government Code of 1991, the Barangay Treasurer is hereby deputized to assist the City Assessor's Office in monitoring of real property and other improvements in their respective barangay . SECTION 6. Honorarium . The City Government of Tagum shall extend honorarium in favor of the Barangay Treasurer in the amount of not less than Two Thousand Pesos (P2,000.00) per month to the Punong Barangay and support their Capacity Building by extending assistance to the allowable travel and training expenses, subject to the existing Commission on Audit (COA) Rules and Regulations. SECTION 7. Annual Report. An annual report or accomplishment report as prescribed focal person by virtue of Barangay Resolution by the Local Chief Executive (LCE) be submitted to the City Assessor's Office and a second copy be furnished to the LFC for their information. SECTION 8. Implementing Rules and Regulation . Upon approval of this Ordinance, the Local Chief Executive in consultation with the City Assessor's Office shall promulgate rules and regulations for the effective implementation of this Ordinance. SECTION 9. Appropriation . Upon approval a corresponding amount shall be included in the supplemental budget to cover its initial implementation up to December 31, 2016. Thereafter the amount of not less than five hundred thousand pesos (P500,000.00) shall be appropriated annually for its continuous implementation. SECTION 10. Separability Clause . If for any reason, any section or provision of this Ordinance is declared unconstitutional or invalid, other sections or provisions hereof not affected by such declaration shall continue to be in full force and effect. SECTION 11. Repealing Clause . Any Ordinance or regulation inconsistent therewith is hereby deemed modified and amended accordingly. SECTION 12. Effectively Clause . This Ordinance shall take effect within fifteen (15) days after official publication in any local newspaper of general circulation in Tagum City, Davao del Norte. CARRIED AND APPROVED. ENACTED AND PASSED this 13th day of June, 2016. I HEREBY CERTIFY to the correctness of the foregoing. REY A. BUHION Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ADOPTED: GETERITO T. GEMENTIZA, MDMG City Vice Mayor (Presiding Officer) APPROVED: ALLAN L. RELLON, DPA, PhD City Mayor