An Ordinance Granting Real Property Tax Amnesty on Land, Building and Improvement for Residential, Commercial, Industrial and Other Classes

April 3, 2017 *** Excerpts from the minutes of the 32nd Regular Session of the 7th City Council of Valenzuela held on April 03, 2017 at 2:05 P.M. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Karuhatan, Valenzuela City, Metropolitan Manila. VALENZUELA CITY ORDINANCE NO. 361-17 AN ORDINANCE GRANTING REAL PROPERTY TAX AMNESTY ON LAND, BUILDING AND IMPROVEMENT FOR RESIDENTIAL, COMMERCIAL, INDUSTRIAL AND OTHER CLASSES Authored by: Coun. Marlon Paulo C. Alejandrino, Coun. Antonio R. Espiritu, Coun. Rovin Andrew M. Feliciano, Coun. Jennifer Pingree-Esplana, Coun. Ricardo Ricarr C. Enriquez, Coun. Ramon L. Encarnacion, Coun. Kimberly Ann D.V. Galang, Coun. Crissha M. Pineda, Coun. Lailanie P. Nolasco, Coun. Kristian Rome T. Sy and Coun. Fernando C. Francisco WHEREAS , the City Government of Valenzuela continuously aims to enhance the effectiveness and efficiency of collection and administration of real property tax specifically to unpaid realty tax obligations; WHEREAS , Section 200 of Republic Act No. 7160 otherwise known as the Local Government Code of 1991, provides for Administration of the Real Property Tax that the provinces and cities, including municipalities within the Metropolitan Manila Area, shall be primarily responsible for the proper, efficient and effective administration of the real property tax; WHEREAS , pursuant to the duly certified list of all real property tax delinquencies there are substantial number of outstanding real property taxes for all classification that remained to be uncollected or unpaid for at least one (1) year by the City Treasurer, pursuant to Section 260 of the Local Government Code; WHEREAS , the primary cause of the inability to settle real property taxes is due to inability to cope with the interest that have accrued; WHEREAS , the grant of tax relief to certain delinquent real property taxpayer would not only encourage settlement of unpaid real property taxes but will also accelerate collection thereof; WHEREAS , Section 192 of Republic Act 7160, otherwise known as the Local Government Code of 1991, provides for the Authority to Grant Tax Exemption Privileges through ordinances duly approved. NOW, THEREFORE , be it ORDAINED as it is hereby ORDAINED by the Sangguniang Panlungsod ng Valenzuela in session duly assembled: SECTION 1. Short Title. This ordinance shall be known as the "REAL PROPERTY TAX AMNESTY ORDINANCE OF 2017." SECTION 2. Policy Statement. It shall be the policy of the City Government of Valenzuela to grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary. SECTION 3. Definition of Terms. a) Amnesty shall refer to the forgiveness or condonation of interest on delinquent real property taxes; b) Delinquent Real Property refers to real property which taxes remain unpaid as of December 31, 2016; c) Interest refers to 2% (two percent) per month, with a maximum of 72% (seventy two percent) on real property tax; d) Real Property refers to Land, Building and Improvement for Residential, Commercial, Industrial and other classes. SECTION 4. Amnesty Grant . There is hereby a grant of amnesty or relief to all owners of delinquent real property for all classification by condoning their accrued interest as of 31 December 2016 and prior years. SECTION 5. Coverage. This Ordinance shall cover real properties for all classification which are declared upon approval of this Ordinance with interest on unpaid and delinquent properties. The amount of interest shall be condoned within the period of amnesty. The amount under this tax relief may be paid in full or in installment. SECTION 6. Exclusion. This amnesty or relief shall not apply to the following real properties: a) Delinquent real property which have been levied and subjected to public auction sale conducted by the City of Valenzuela for non-payment of real property taxes; b) Real properties subject of pending cases; c) Real property under compromise agreement subject to right to resell to previous owner; and d) All properties subject of pending expropriation cases. SECTION 7. Availment. Taxpayers who desire to avail of this tax amnesty or relief under this Ordinance shall file an application in a prescribed form to be issued by the City Treasurer's Office on or before 31 December 2017. SECTION 8. Conditions. The Tax Amnesty or Relief may be availed only upon settlement of the total basic real property tax obligations on the real property computed as of the date of application which must be filed on or before 31 December 2017. SECTION 9. Administrative Provision. For the effective implementation of this Ordinance, the following shall be observed: (a) The City Treasurer together with the Public Information Office, shall conduct intensive information drive; (b) the City Treasurer shall submit a report to the City Mayor and Sangguniang Panlungsod on the outcome of the program; CAIHTE SECTION 10. Public Auction Held in Abeyance. No public auction of real property for all classification due to non-payment of tax delinquencies shall be held and initiated by the City of Valenzuela during the amnesty period. However, upon expiration of the amnesty program, the City Treasurer may proceed with public auction or civil remedies. SECTION 11. Waiver. All persons allowed to avail of tax relief are hereby given until 31 December 2017 within which to avail of the amnesty program by paying all their unpaid principal or real property taxes in whole or in installment basis on or before the deadline without any extension. Otherwise, they shall be deemed to have waived their rights under this Ordinance. The total amount due of the delinquent real property including its interest shall become automatically due and demandable and shall be enforced in accordance with law. SECTION 12. Separability Clause. If for any reason any portion or provision of this Ordinance is declared unconstitutional or invalid, the other section or provision hereof which are not affected thereby shall continue to be in full force and effect. SECTION 13. Repealing Clause. All ordinances, resolutions, memoranda, orders and other issuances which are inconsistent with this Ordinance are hereby repealed or modified accordingly. SECTION 14. Effectivity Clause. This Ordinance shall take effect immediately upon approval. ENACTED. APRIL 3, 2017, VALENZUELA CITY, METROPOLITAN MANILA. (SGD.) HON. KIMBERLY ANN D.V. GALANG Councilor Majority Floor Leader (SGD.) HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader (SGD.) HON. MARLON PAULO C. ALEJANDRINO Councilor Asst. Majority Floor Leader (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. CRISSHA M. PINEDA Councilor (SGD.) HON. ROVIN ANDREW M. FELICIANO Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor (SGD.) HON. JENNIFER PINGREE-ESPLANA Councilor (SGD.) HON. KRISTIAN ROME T. SY Councilor HON. RICARDO RICARR C. ENRIQUEZ Councilor (SGD.) HON. MARIA CECILIA V. MAYO Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (SGD.) HON. FERNANDO C. FRANCISCO Councilor (President, League of Barangays) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. LORENA NATIVIDAD-BORJA City Vice Mayor Presiding Officer APPROVED: (SGD.) HON. REXLON T. GATCHALIAN City Mayor Date Signed: _________