Antoni, Uy remind CTO on collection of real property tax

TACLOBAN CITY – Reacting to the news that the city government through the City Treasurer’s Office had been collecting real property taxes based on the recently approved revision 9, some members of the city council to include presiding officer Vice-Mayor Arvin Antoni reminded that city government on the process of implementing ordinances particularly on tax ordinance.

In their weekly press forum at the legislative building, Antoni along with Councilor Jerry Uy reminded Mayor Alfred Romualdez and officer-in-charge treasurer Fe Napoles to visit and read the Local Government Code of 1991 particularly Sections 212, 221, and 223.

“My opinion is based on law,” said Councilor Uy.

“And that opinion is they can’t implement the ordinance as of the moment because they have to follow a certain process, a required process as mandated by the Local Government Code,” Uy added.

Section 212 of the Local Government Code is the “Preparation of Schedule of Fair Market Values” states that “before any general revision of property assessment is made pursuant to the provisions, there shall be prepared a schedule of fair market values by the provincial, city and the municipal assessors of the municipalities …. for enactment by ordinance of the Sanggunian concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the province, city or municipality concerned, or in the absence thereof, shall be posted in the provincial capitol, city or municipal hall and in two other conspicuous public places therein.

Section 221 on the “Date of Effectivity of Assessment or Reassessment” states that “all assessments or reassessments made after the first day of January of any year shall take effect on the first day of January of the succeeding year.

While Section 223 “Notification of New or Revised Assessment” states that “when real property is assessed for the first time or when an existing assessment is increased or decreased, the provincial, city or municipal assessor shall within thirty days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served.

“If they will not abide that process, they are liable to the law and tax payers may file cases against them,” Uy said stressing Section 223 which he said that this as of the moment is not yet complied by the city assessor’s office.

Aside from Section 223, Uy added that the General Revision of the ordinance has yet to done to include its publication.

This statement of Uy was seconded by Antoni, citing the previous administration of the city government under former Mayor Alfredo “Bejo” Romualdez when they immediately implement a revenue code right after it was approved by the members of the city council.

“They (city government) lost the case,” said Antoni.

“The court sided with the complainants because of the failure of the city government to abide with the right process before they can implement the ordinance,” he added.