An Ordinance Repealing Section 37 of Ordinance 93-78, Series of 1993 Also Known as "An Ordinance Governing the Imposition and Administration of Real Property Taxation in the Municipality of Valenzuela"

December 12, 2011 VALENZUELA CITY ORDINANCE NO. 042-11 AN ORDINANCE REPEALING SECTION 37 OF ORDINANCE 93-78, SERIES OF 1993 ALSO KNOWN AS "AN ORDINANCE GOVERNING THE IMPOSITION AND ADMINISTRATION OF REAL PROPERTY TAXATION IN THE MUNICIPALITY OF VALENZUELA" Authored by: Councilor Marlon Paulo C. Alejandrino, Councilor Kate Abigael Galang-Coseteng, Councilor Shalani S. Soledad, Councilor Maria Cecilia V. Mayo, Councilor Lorena Natividad-Borja, Councilor Lailanie P. Nolasco, Councilor Adrian C. Dapat, Councilor Ritche D. Cuadra, Councilor Gerald A. Esplana, Councilor Katherine Pineda-Hernandez, Councilor Antonio R. Espiritu, Councilor Corazon A. Cortez, Councilor Ramon L. Encarnacion and Councilor Cristina Marie M. Feliciano *** Excerpts from the minutes of the 59th Regular Session of the 5th City Council of Valenzuela City held on December 12, 2011 at 2:37 P.M. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Karuhatan, Valenzuela City. WHEREAS, Section 200 R.A. No. 7160, otherwise known as the Local Government Code of 1991 tasked the Local Government Units with the administration of the Real Property Tax, to wit: "SEC. 200. Administration of the Real Property Tax . The provinces and cities, ...,shall be primarily responsible for the proper, efficient and effective administration of the real property tax." WHEREAS, in order to provide incentive for the taxpayers who pay their Real Property Taxes ahead of time, Section 251 of the same Code provides: "SEC. 251. Tax Discount for Advanced Prompt Payment. If the basic real and the additional tax accruing to the Special Education Fund (SEF) are paid in advance in accordance with the prescribed schedule of payment as provided under Section 250, the Sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due." SEDIaH WHEREAS, to give life to the above-stated provision, the Sangguniang Panlungsod approved Ordinance No. 93-78, Series of 1993, also known as " An Ordinance Governing the Imposition and Administration of Real Property Taxation in the Municipality of Valenzuela ",Section 37 of which provides: "SEC. 37. Application and Prompt Payment Discounts. a) If the basic real property tax and the additional tax accruing to the special and/or to the idle land tax imposed thereon are paid in advance for the whole year on any year during the period from the first day of January, to the thirty first (31) day of March, the taxpayer shall be entitled to a discount of twenty Percent (20%) of the amount of the tax due and payable. b) If the real property taxes paid on time in accordance with the prescribed schedule of payments as provided in Section 50 of this title, the taxpayer shall be entitled to a discount of ten percent (10%) of the amount of tax due thereon." WHEREAS, Local Budget Memorandum Circular Nos. 65 and 65-A dated 27 June 2011 and 05 September 2011, respectively, provides an adjustment in the Internal Revenue Allotment (IRA) Level for the succeeding year; WHEREAS, there is a need to strengthen our tax collection to increase our income and at the same time reduce our IRA dependence with the intention of transforming our local government unit into self-reliant community to support infrastructure projects and delivery of basic services. WHEREAS, although Real Property Tax Discounts are good reinforcements to encourage the conscientiousness of taxpayers, the City Government of Valenzuela is losing income that could have easily be converted into programs and projects for services. HTSIEa NOW, THEREFORE, it is hereby ORDAINED by the City Council of Valenzuela the following: SECTION 1. Section 37 (Application and Prompt Payment Discounts) of Ordinance 93-78, Series of 1993, also known as "AN ORDINANCE GOVERNING THE IMPOSITION AND ADMINISTRATION OF REAL PROPERTY TAXATION IN THE MUNICIPALITY OF VALENZUELA" is hereby REPEALED. SECTION 2. If any part of this Ordinance shall be declared as unconstitutional or inconsistent with any national law or executive order, the remaining provisions shall remain effective. SECTION 3. All existing ordinances and other resolutions inconsistent with and/or contradictory to any of the foregoing provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 4. This Ordinance shall take effect immediately upon its approval. ENACTED: December 12, 2011. City of Valenzuela, Metropolitan Manila. (SGD.) HON. KATE ABIGAEL GALANG-COSETENG Councilor Majority Floor Leader (SGD.) HON. MARIA CECILIA V. MAYO Councilor Minority Floor Leader (SGD.) HON. LORENA NATIVIDAD-BORJA Councilor Assistant Majority Floor Leader (SGD.) HON. RITCHE D. CUADRA Councilor HON. SHALANI S. SOLEDAD Councilor (SGD.) HON. KATHERINE PINEDA-HERNANDEZ Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. ADRIAN C. DAPAT Councilor (SGD.) HON. GERALD A. ESPLANA Councilor (SGD.) HON. CORAZON A. CORTEZ Councilor (SGD.) HON. MARLON PAULO C. ALEJANDRINO Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (President, League of Barangays) (SGD.) HON. CRISTINA MARIE M. FELICIANO Councilor (President, Federation of Sangguniang Kabataan) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. ERIC M. MARTINEZ Presiding Officer City Vice Mayor APPROVED: (SGD.) HON. SHERWIN T. GATCHALIAN City Mayor Date Signed: ______________