ChanRobles Virtual law Library
PHILIPPINE LAWS, STATUTES & CODES
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Republic Acts :
REPUBLIC ACTS
PLEASE CLICK HERE FOR THE LATEST ➔ PHILIPPINE LAWS, STATUTES & CODES
REPUBLIC ACT NO. 3445 - AN ACT
CREATING THE CITY OF CANLAON Section 1. This Act shall be known as the Charter of the City
of Canlaon. Sec. 2. Territory of the City of Canlaon. — The City
of Canlaon shall comprise the present territorial jurisdiction of the
Municipality of Canlaon in the Province of Oriental Negros. Sec. 3. Corporate Character of the City. — The City of Canlaon constitutes a political body corporate, and, as such, is endowed with the attribute of perpetual succession and possessed of the powers which pertain to a municipal corporation, to be exercised in conformity with the provisions of this Charter. Sec. 4. Seal and general powers of the City. — The city shall have a seal, which shall be used in all documents of official character. It may acquire, receive, hold, barter, donate, lease, convey, and dispose of real and personal property for public use, contract and be contracted with, sue and be used, prosecute and defend to final judgment and execution, and exercise all the powers hereinafter conferred: Provided, That all dispositions of real property shall not have any effect until approved by the President of the Philippines. Sec. 5. The city not liable for damages. — The city shall not be liable or held for damages or injuries to persons or property arising from the failure of the Municipal Board, the Mayor or any other city officer or employee, to enforce the provisions of the Charter, or any other law or ordinance, or from negligence of said Municipal Board, Mayor or other city officers or employees while enforcing or attempting to enforce the provisions thereof. Sec. 6. Jurisdiction of the city. — The jurisdiction
of the City of Canlaon for police purposes shall be co-extensive with
its territorial jurisdiction, and for the purpose of protecting and
insuring the purity of the water supply of the city, such police
jurisdiction shall also extend over all territory within one hundred
meters of any reservoir, conduit, canal, aqueduct or pumping station
used in connection with the city water services. Sec. 7. The Mayor. — His appointment and
compensation. — The Mayor shall be the chief executive of the city. He
shall be elected by qualified voters of the city during every general
election for provincial, city and municipal officials in accordance
with the provisions of the Revised Election Code. No person shall be
elected Mayor unless he is at least twenty-five years of age, a
resident of the city for at least five years prior to his election, and
a qualified voter therein: Provided, however, That the incumbent Mayor
shall remain in office until his term of office expires. Sec. 8. The Vice-Mayor. — There shall be a Vice-Mayor who in the event of sickness, absence, or other temporary incapacity of the Mayor, or in the event of a temporary vacancy in the position of Mayor, shall perform the duties of the Mayor until said office shall be filled in accordance with law. The Vice-Mayor shall also preside over the meetings of the Municipal Board, but he shall have no right to vote except in case of tie. He shall be elected in the same manner as the Mayor and shall at the time of his election possesses the same qualifications as the Mayor. If, for any reason, the duties of the office of the Mayor cannot be performed by the Vice-Mayor, said duties shall be performed by the city treasurer. In case of the incapacity of the officials mentioned above to perform the duties of the Mayor, the President shall appoint or designate one. The Vice-Mayor, when acting as Mayor, shall have the same powers and duties as the Mayor, and if one appointed or designated is other than a government official, he shall receive the same compensation. He shall receive a salary of from one thousand eight hundred to two thousand four hundred pesos per annum: Provided, however, That the incumbent Vice-Mayor shall remain in office until his term of office expires. Sec. 9. General powers and duties of the Mayor. —
Unless otherwise provided by law, the Mayor shall have immediate
control over the executive and administrative functions of the
different departments of the city, subject to the authority and
supervision of the President of the Philippines. He shall have the
following general powers and duties: Sec. 10. Secretary to the Mayor. — The Mayor shall
appoint one secretary who shall hold office at the pleasure of the
Mayor and who shall receive a compensation, to be fixed, upon
recommendation of the Municipal Board, by the City Mayor, at not
exceeding two thousand four hundred pesos per annum. In case of
disagreement between the Board and the Mayor, the President of the
Philippines shall decide, and his decision shall be final. Sec. 11. Constitution and organization of the
Municipal Board. — The Municipal Board shall be the legislative body of
the city and shall be composed of the Vice-Mayor, who shall be its
presiding officer, and eight councilors, who shall be elected at large
by popular vote during every election for provincial and municipal
officials in conformity with the provisions of the Revised Election
Code. In case of sickness, absence, suspension or other temporary
disability of any member of the Board, or if necessary to maintain a
quorum, the President of the Philippines may appoint a temporary
substitute who shall possess all the rights and perform all the duties
of a member of the Board until the return to duty of the regular
incumbent: Provided, however, That the incumbent councilors shall
remain in the office until their terms of office expire. Sec. 12. Salaries of Members of Municipal Board. — The salaries of the councilors shall be not more than one thousand eight hundred pesos per annum. Sec. 13. Qualifications, election, suspension, and
removal of the Members of Board. — The members of the Municipal Board
shall be qualified electors of the city, residents therein for at least
six months, and not less than twenty-one years of age. Upon qualifying,
the members-elect shall assume office on the date fixed in the Revised
Election Code until their successors are elected and qualified. Sec. 14. Appointment, salary and duties of Secretary
of Board. — The Board shall have a secretary who shall be appointed by
the Mayor with the consent of the Board to serve during the term of
office of the members thereof. The compensation of the secretary shall
be fixed, upon recommendation of the Municipal Board by the City Mayor
at not exceeding one thousand eight hundred pesos per annum. In case of
disagreement between the Board and the Mayor, the President of the
Philippines shall decide and his decision shall be final. A vacancy in
the office of the secretary may be filled temporarily by the Mayor. Sec. 15. Method of transacting business by the Board
— Veto — Authentication and publication of Ordinances. — The Board
shall hold one ordinary session for the transaction of business during
each week on a day which its shall fix by resolution, and such
extraordinary sessions, not exceeding thirty during any one year, as
may be called by the Mayor. It shall sit with open doors, unless
otherwise ordered by an affirmative vote of five members. It shall keep
a record of its proceedings and determine its rules of procedure not
herein set forth. Five members of the Board shall constitute a quorum
for the transaction of business. But a smaller number may adjourn form
day to day and may compel the immediate attendance of any member absent
without good cause by issuing to the police of the city an order for
his arrest and production at the session under such penalties as shall
have been previously prescribed by ordinance. Five affirmative votes
shall be necessary for the passage of any ordinance, or of any
resolution or motion directing the payment of money or creating
liability, and at the request of any member, the majority vote of the
members present at any meeting duly called and held. The ayes and nays
shall be taken and recorded upon the passage of all ordinances, upon
all resolutions or motions directing the payment of money or creating
liability, and at the request of any member, upon any other resolution
or motion. Each approved ordinance, resolution or motion shall be
sealed with the seal of the Board, signed by the presiding officer and
the secretary of the Board and recorded in a book kept for the purpose
and shall, on the day following its passage, be posted by the secretary
at the main entrance to the city hall, and shall take effect and be in
force on and after the tenth day following its passage unless otherwise
stated in said ordinance, resolution or motion or vetoed by the Mayor
as hereinafter provided. A vetoed ordinance, if repassed, shall take
effect ten days after the veto is overriden by the required votes
unless otherwise stated in the ordinance or again disapproved by the
Mayor within said time. Sec. 16. General powers and duties of the Board. —
Except as otherwise provided by law, and subject to the conditions and
limitations thereof, the Municipal Board shall have the following
legislative powers: Sec. 17. Restrictive provisions. — No commercial
sign, signboard, or billboard shall be erected or displayed in public
lands, premises, or buildings, without the consent of the Mayor. If
after due investigation, and having given the owners and opportunity to
be heard, the mayor shall decide that any sign, signboard, or billboard
displayed or exposed to public view is offensive to the sight or is
otherwise a nuisance, he may order the removal of such sign, signboard,
or billboard, and if same is not removed within ten days after he has
issued such order, he may himself cause its removal, and the sign,
signboard, or billboard shall thereupon be forfeited to the city, and
the expenses incident to the removal of the same shall become a lawful
charge against any person or property liable for the creation or
display thereof. Sec. 18. City Departments. — There shall be a finance department, an engineering department, a law department, a police department, a fire department and an assessment department. Unless otherwise provided by law, the Mayor shall have supervisory control over all the city departments. Sec. 19. Powers and duties of heads of departments. —
Each head of department of the city government shall be in control of
such department and shall possess such powers and obligations as may be
prescribed herein or by ordinance. He shall certify to the correctness
of all payrolls and vouchers of his department covering the payment of
money before payment, except as herein otherwise expressly provided. At
least four months before the beginning of each fiscal year, he shall
prepare and present to the Mayor an estimate of the appropriation
necessary for the operation of his department during the coming fiscal
year, and shall submit therewith such information for purposes of
comparison as the Mayor may desire. He shall submit to the Mayor as
often as required reports covering the operations of his department. Sec. 20. Appointment and removal of officials and
employees. — The President of the Philippines shall appoint, with the
consent of the Commission on Appointments, the judge and auxiliary
judge of the municipal court, the city treasurer, the city engineer,
the city attorney, the chief of police, the chief of the fire
department, the chief of secret service and the other heads of such
city departments as may be created. Except the judge and the auxiliary
judge of the municipal court, said officers shall hold office at the
pleasure of the President: Provided, That the incumbent justice of the
peace shall continue in office as judge of the municipal court without
the necessity of a new appointment. Sec. 21. Officers not to engage in certain
transactions. — It shall be unlawful for any city officer, or relative
within the fourth degree, civil law reckoning, directly or indirectly,
individually or as a member of a firm, to engage in any business
transaction with the city, or with any of its authorized officials,
boards, agents, or attorneys, whereby money is to be paid, directly or
indirectly, out of the resources of the city to such person or firm, or
to purchase any real estate or other property belonging to the city, or
which shall be sold for taxes or assessments, or by virtue of legal
process at the suit of the city; or to be surety for any person having
a contract or doing business with the city, for the performance of
which security may be required; or to be surety on the official bond of
any officer of the city. Sec. 22. The City Treasurer — His powers, duties and
compensation. — There shall be a city treasurer, who shall have charge
of the department of finance and shall act as chief fiscal officer and
financial adviser of the city and custodian of its funds. He shall
receive a salary of not exceeding three thousand six hundred pesos per
annum. He shall have the following general powers and duties: Sec. 23. The City Engineer — His powers, duties and
compensation. — There shall be a city engineer, who shall be in charge
of the department of engineering and public works. He shall receive a
salary of not exceeding three thousand six hundred pesos per annum. He
shall have the following powers and duties: Sec. 24. Execution of authorized public works and
improvement. — All repair or construction of any work or public
improvement, except parks, boulevards, streets or alleys, involving an
estimated cost the three thousand pesos or more shall be awarded to the
lowest responsible bidder after public advertisement in the Official
Gazette for not less than ten days, by the Mayor upon the
recommendation of the city engineer: Provided, however, That the city
engineer may, with the approval of the President of the Philippines,
upon the recommendation of the Secretary of Public Works and
Communications, execute by administration any such public work costing
three thousand pesos or more. Sec. 25. The City Attorney — His powers and duties. —
The city attorney shall be the chief legal adviser of the city. He
shall receive a salary of not exceeding three thousand six hundred
pesos per annum. He shall have the following powers and duties: Sec. 26. The Chief of Police — His powers, duties and
compensation. — There shall be a chief of police who shall have charge
of the police department. He shall receive a salary of not exceeding
two thousand four hundred pesos per annum. He shall have the following
general powers and duties: Sec. 27. Chief of secret service. — There shall be a chief of the secret service who shall have charge of the detective work of the department and of the detective force of the city, and shall perform such other duties as may be assigned to him by the chief of police or prescribed by law or ordinance. He shall receive a salary of not exceeding one thousand eight hundred pesos per annum. Sec. 28. Peace Officers — Their powers and duties. —
The Mayor, the chief of police, the chief of the secret service, and
all officers and members of the city police and detective force shall
be peace officers. Such officers are authorized to serve and execute
all processes of the municipal court and criminal processes of all
other courts to whomsoever directed, within the jurisdictional limits
of the city or within the police limits as hereinbefore defined; within
the same territory, to pursue and arrest, any person found in
suspicious places or under suspicious circumstances reasonably tending
to show that such person has committed, or is about to commit, any
crime, or breach of the peace; to arrest or cause to be arrested,
without warrant, any offender when the offense is committed in the
presence of a peace officer or within his view; in such pursuit or
arrest to enter any building, ship, boat, or vessel or take into
custody any person therein suspected of being concerned in such crime
or breach of the peace, and any property suspected of having been
stolen and to exercise such other powers and perform such other duties
as may be prescribed by law or ordinance. They shall detain an arrested
person only until he can be brought before the property magistrate.
Whenever the Mayor shall deem it necessary to avert danger or to
protect life and property, in case of riot, disturbance, or public
calamity, or when he has reason to fear any serious violation of law
and order, he shall have power to swear in special police, in such
numbers as the occasion may demand. Such special police shall have the
same powers while on duty as members of the regular force. Sec. 29. Chief of Fire Department — His powers,
duties and compensation. — There shall be a chief of fire department
who shall have charge of said department. He shall receive a salary of
not exceeding one thousand eight hundred pesos per annum. He shall have
the following general powers and duties: Sec. 30. The City Assessor — His powers and duties. — The city assessor shall have charge of the department of assessment. He shall receive salary of not exceeding two thousand four hundred pesos per annum. He and his authorized deputies are empowered to administer any oath authorized in connection with the valuation of real estate for the assessment and collection of taxes. He shall make a list of the taxable real estate in the city arranging in the order of the lot and block numbers the names of the owners thereof, with a brief description of the property opposite each such name and the cash value thereof. In making this list, the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his representatives may enter upon the real estate for the purpose of examining and measuring it, and may summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cost value. He may, if necessary, examine the records of the office of the Register of Deeds of the Province of Oriental Negros showing the ownership of real estate in the city. The city treasurer shall act as city assessors until the Municipal Board, by ordinance approved by the Department head, provides otherwise. Sec. 31. Real estate exempt from taxation. — The
following shall be exempt from taxation: Sec. 32. Declaration to be made by persons acquiring or improving real estate. — It shall be the duty of each person who, at any time, acquires real estate in the city, and of each person who constructs or adds to any improvement on real estate owned by him in the city, to prepare and present to the city assessor within a period of sixty days next succeeding such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acquired or the improvement constructed or addition made by him and a description of such property sufficient to enable the city assessor readily to identify the same. Any person having acquired real estate who fails to make and present the declaration herein required within the said period of sixty days shall be deemed to have waived his right to notice of the assessment of such property and the assessment of the same in the name of its former owner shall, in all such cases, be valid and binding on all persons interested, and for all purposes, as though the same has been assessed in the name of its actual owner. Sec. 33. Action when owner makes no returns, or is unknown, or ownership is in dispute or in doubt, or when land and improvements are separately owned. — If the owner of any parcel or real estate shall fail to make a return thereof, or if the city assessor is unable to discover the owner of any real estate, he shall nevertheless list the same for taxation, and charge the tax against the true owner, if known, and unknown then as against an unknown owner. In case of doubt or dispute as to ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. When it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made. Sec. 34. Action in case estate has escaped taxation. — If it shall come to the knowledge of the city assessor that any taxable real estate in the city has escaped listing, it shall be his duty to list and value the same at the time and in the manner provided in the next succeeding section and to charge against the owner thereof the taxes due for the current year and the last preceding one year, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and if the failure of the city assessor to assess such taxes at the time when they should have been assessed was due to any fault or negligence on the part of the owner of such property, the penalties shall be added to such back taxes as though they had been assessed at the time when they should have been assessed. Sec. 35. When assessment may be increased or reduced. — The City assessor shall during the first fifteen days of January of each year add to his list of taxable real estate in the city the value of the improvements placed upon such property during the preceding year, and any property which is taxable and which has theretofore escaped taxation. He may during the same period revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessment, as the case may be. Sec. 36. Publication of complete list and proceedings
thereon. — The city assessor shall, when the list shall be completed,
inform the public by notice published for seven days in a newspaper of
general circulation in the city, if any, and by notice posted for seven
days at the main entrance of the city hall, that the list is on file in
his office and may be examined by any person interested therein, and
that upon the date fixed in the notice, which shall not be later than
the tenth day of February, the city assessor will be in his office for
the purpose of hearing complaints as to the accuracy of the listing of
the property and the assessed value thereof. He shall further notify in
writing each person the amount of whose tax will be changed by such
proposed change, by delivering or mailing such notification to such
person or his authorized agent at the last known address of such owner
or agent in the Philippines, sometime in the month of January. Sec. 37. City assessor to authenticate lists of real
estate assessed. — The city assessor shall authenticate each list of
real estate valued and assessed by him as soon as the same is
completed, by signing the following certificate at the foot thereof: Sec. 38. Time and manner of appealing to Board of Tax Appeals. — In case any owner of real estate or his authorized agent, shall feel aggrieved by any decision of the city assessor under the preceding sections of this Article, such owner or agent may, within thirty days after the notice of such decision, appeal to the Board of Tax Appeals. The appeal shall be perfected by filing a written notice of the same with the city assessor and it shall be the duty of the officer forthwith to transmit the appeal to the Board of Tax Appeals with all the written evidence in his possession relating to such assessment and valuation. Sec. 39. Constitution and compensation of Board of
Tax Appeals. — There shall be a Board of Tax Appeals which shall be
composed of five members to be appointed by the President of the
Philippines with the consent of the Commission on Appointments. Three
members of the Board shall be selected from among government officials
in the city other than those in charge of assessment and they shall
serve without additional compensation. The two other members shall be
selected from among property owners in the city and they shall each
receive compensation of ten pesos for each day of session actually
attended. The chairman of the Board shall be designated in the
appointment and shall have the power to designate any city official or
employee to serve as the secretary of the Board without additional
compensation. Sec. 40. Oath to be taken by members of the Board of
Tax Appeals. — Before organizing as such, the members of the Board of
Tax Appeals shall take the following oath before the municipal judge or
some other officer authorized to administer oaths: Sec. 41. Proceedings before Board of Tax Appeals and the Department Head. — The Board of Tax Appeals shall hold such number of sessions as may be authorized by the Secretary of Finance, shall hear all appeals duly transmitted to it, and shall decide the same forthwith. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any appeal has been perfected by order signed by the Board or a majority thereof, and transmit it to the city assessor who shall amend the tax list in conformity with said order. it shall also have power to revise and correct, with the approval of the Department Head first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment and state the true valuation, in each case when it decides that the assessment previously made is erroneous or unjust. The assessment when so corrected shall be as lawful and valid for all purposes as though the assessment had been made within the time herein prescribed. Such reassessment and revaluation shall be made on due notice to the individual concerned who shall be entitled to be heard by the Board of Tax Appeals before any reassessment or revaluation is made. The decision of the Board of Tax Appeals shall be final unless the Department Head declares the decision reopened for review by him, in which case he may make such revision or revaluation as in his opinion the circumstances justify. Such revision when approved by the President of the Philippines shall be final. Sec. 42. Taxes on real estate — Extension and
remission of the tax. — A tax, the rate of which shall not exceed two
per centum ad valorem to be determined by the Municipal Board, shall be
levied annually on or before the second Monday of January on the
assessed value of all real estate in the city subject to taxation. All
taxes on real estate for any year shall be due and payable annually on
the first day of June and from this date such taxes together with all
penalties accruing thereto shall constitute a lien on the property
subject to such taxation. Sec. 43. Seizure of the personal property for delinquency in payment of the tax. — After a property shall have become delinquent in the payment of taxes and said taxes and the corresponding penalties shall remain unpaid ninety days after payment thereof shall have become due, the city treasurer, or his deputy, if he desires to compel payment through seizure of any personal property of any delinquent person or persons, shall issue a duly authenticated certificate, based on the records of his office, showing the fact of delinquency and the amount of the tax and penalty due from said delinquent person or persons or form each of them. Such certificate shall be sufficient warrant for the seizure of the personal property belonging to the delinquent person or persons in question not exempt from seizure; and these proceedings may be carried out by the city treasurer, his deputy, or any other officer authorized to carry out legal proceedings. Sec. 44. Personal property exempt from seizure and
sale for delinquency. — The following personal property shall be exempt
from seizure, sale and execution for delinquency in the payment of the
real estate tax: Sec. 45. The owner may redeem personal property before sale. — The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and the costs incurred up to the time of tender. The cost to be charged in making such seizure and sale shall only embrace the actual expenses of seizures and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy. Sec. 46. Sale of seized personal property. — Unless
redeemed as hereinbefore provided, the property seized through
proceedings under Section forty-three hereof shall, after due
advertisement, be exhibited for sale at public auction and so much of
the same as shall satisfy the tax, penalty, and cost of seizure and
sale, shall be sold to the highest bidder. The purchaser at such sale
shall acquire an indefeasible title to the property sold. Sec. 47. Return of officer — Disposal of surplus. — The officer directing the sale under the preceding section shall forthwith make return of his proceedings, and note thereof shall be made by the city treasurer upon records. Any surplus resulting from the sale over and above the tax, penalty and cost, and any property remaining in possession of the officer, shall be returned to the taxpayer on account of whose delinquency the sale has been made. Sec. 48. Vesting title to real estate in city government. — Upon the expiration of two years from the date on which the taxpayer has been delinquent, and in the event of continued default in the payment of the tax and penalty, all private rights, titles and interest in and to the real estate on which said tax is delinquent, shall be indefeasibly vested in the city government, subject only to the rights of redemption and repurchase provided for hereinbelow: Provided, That the title acquired by said city government to real estate shall not be superior to the title thereto of the original owner prior to the seizure thereof. Sec. 49. Redemption of real estate before seizure. — At any time after the delinquency shall have occurred, but not after the expiration of ninety days from the date of sale, the owner or his lawful representative or any person having any lien, right, or any other legal or equitable interest in said property, may pay the taxes and penalties accrued and thus redeem the property. Such redemption shall operate to divest the city government of its title to the property in question and to revert the same to the original owner, but when such redemption shall be made by a person other than the owner, the payment shall constitute a lien on the property, and the person making such payment shall be entitled to recover the same from the original owner, or if he be a lessee, he may retain the amount of said payment from the proceeds of any income due to the owner of such property: Provided, That the person exercising the right of redemption shall not acquire a title to said property better than that of the original owner prior to the seizure. Sec. 50. Notice of seizure of real estate. — Notice of seizure of the real estate shall be given by posting notices at the main entrance of the city hall, the provincial building and all the municipal buildings in the Province of Oriental Negros, in English and Spanish and in the dialect commonly used in the locality. Three copies of said notice shall also be posted on the property subject to seizure, and a copy shall be sent by registered mail to the delinquent owner. Such notices shall state the names of the delinquent persons, the date on which such delinquency commenced, the amount of the taxes and penalties then due from each, and shall state that unless such taxes and penalties are paid within ninety days from the date of the publication of such notice, the forfeiture of the delinquent real estate to the city government shall become absolute. Sec. 51. Ejectment of occupants of seized property. — After the expiration of ninety days from the date of sale the city treasurer, or his deputy, may issue to the Mayor or to other officers authorized by law to execute and enforce the laws a certificate describing the parcel of real estate on which the taxes have been declared delinquent, stating the amount of taxes due, and the penalties and costs accrued by reason of the delinquency, and requesting him to eject from said property all the tenants thereon. Upon receiving such certificate, the Mayor or any other officer authorized to enforce the law, shall forthwith have all the tenants and occupants who refuse to recognize the title of the city expelled from the property in question, and to that end he may use the police force: Provided, however, That if the property so seized is or includes a residential home, the occupant thereof shall be given sufficient time, not exceeding ten days from the date of the notice of ejectment, to vacate the premises. Sec. 52. Redemption of real property before sale. — After the title to the property shall have become vested in the city government in the manner provided for in Section s forty-eight and fifty hereof, and at any time prior to the sale or contract of sale by the city treasurer to a third party, the original owner or his legal representative or any person having any lien, right, or other legal interest or equity in said property, shall have the right to redeem the entire property in question, by paying the full amount of taxes and penalties due therein at the time of the seizure, and if the city treasurer shall have entered into a lease of the property, the redemption shall be made subject to said lease: Provided, That the payment of the price of sale may, at the discretion of the purchaser, be made in installments, extending over a period not exceeding twelve months, but the initial payment which must be made on the date of the filing of the application for redemption, and every subsequent payment, shall not be less than twenty-five per centum of the entire sum due, and shall in no case be less than two pesos, unless the total or the balance of the amount due on all seized property in the name of the taxpayer is less than two pesos. The purchaser may occupy the property after paying the first installment and the usual taxes on the property shall be payable in the year after that in which the application for redemption was approved. Any failure of the delinquent taxpayer to pay an installment on the date it is due shall have the effect of a forfeiture to the city government of any partial payment made by said taxpayer, he shall forthwith surrender the same to the city government. In case the purchaser should fail to relinquish possession of said property, the city treasurer or his deputy shall forthwith adopt measures to eject therefrom all the tenants or occupants thereof as provided for in this Act: Provided, however, That the original owner of any real estate seized prior to the approval of this Act, who redeems the same within six months subsequent to its approval, is hereby released from any obligation he may have to the government for rent for the use of such property: Provided, finally, That the provisions of this section shall apply to redemption of real estate seized for delinquency in the payment of taxes thereon and not redeemed up to the date of the approval of this Act. Sec. 53. Notice of sale of real estate at public auction. — At any time after the forfeiture of any real estate shall have become absolute, the treasurer, pursuant to the rules of procedure to be promulgated by the Department Head, may announce the sale of the real estate seized on account of delinquency in the payment of taxes thereon, for the redemption of which no application had been filed. Such announcement shall be made by posting a notice for three consecutive weeks at the main entrances of the city hall and of all the municipal buildings of the province, in either English or Spanish, and in the dialect commonly used in the locality, and by publishing the same once a week during three consecutive weeks in a newspaper of general circulation in the city. Copies of such notice shall be sent immediately by registered mail to the delinquent taxpayer at the latter's home address, if known. The notice shall state the amount of the taxes and penalties so due, the time and place of sale, the name of the taxpayer against whom the taxes are levied, and the approximate area, the lot number and the location by district and street and the street number and district or barrio where the real estate to be sold is located. Sec. 54. Sale of real estate — Conditions. — At any
time during the sale or prior thereto, the taxpayer may stay the
proceedings by paying the taxes and penalties to the city treasurer or
his deputy. Otherwise the sale shall proceed and shall be held either
at the main entrance of the city hall or on the premises of the real
estate to be sold as the city treasurer or his deputy may determine.
The payment of the sale price may, at the option of the purchase, be
made in installments covering a period not exceeding twelve months, but
the initial payment shall be made at the time of the sale, and each
subsequent payment shall not be less than twenty-five per centum of the
sale price, and shall in no case be less than two pesos. The purchaser
may occupy the property after paying the first installment, and the
usual taxes on the property shall be payable in the year following that
in which the sale took place. Any failure of the purchaser to pay the
total price of the sale within twelve months from the date thereof,
shall be sufficient ground for its cancellation, and any part payment
made shall revert to the city government and if the purchaser has taken
possession of the property he shall forthwith surrender the same to the
city government. In case the purchaser should fail to relinquish
possession of the property, the city treasurer or his deputy shall
immediately take steps to eject the tenants or occupants of the
property, in accordance with the procedure prescribed in Section fifty-one of this Act. Sec. 55. Redemption of real estate after sale. — Within one year from and after the date of sale, the delinquent taxpayer or any other person in his behalf, shall have the right to redeem the property sold by paying to the city treasurer or his deputy the amount of the taxes, penalties, cost and interest at the rate of twelve per centum per annum on the purchase price, if paid in whole, or on any portion thereof as may have been paid by the purchaser and such payment shall invalidate the certificate of sale issued to the purchaser, if any, and shall entitle the person making such payment to a certificate to be issued by the city treasurer or his deputy, stating that he has thus redeemed the property, and the city treasurer or his deputy, upon the return by the purchaser of the certificate of sale previously issued to him shall forthwith refund to the purchaser the entire sum paid by him with interest at twelve per centum per annum, as provided for herein, and such property shall thereafter be free from the lien of such taxes and penalties. Sec. 56. Execution of deed of final sale. — In case the delinquent taxpayer shall not redeem the property sold as herein provided within one year from the date of the sale, and the purchaser shall then have paid the total purchase price, the city treasurer, as grantor, shall execute a deed in form and effect sufficient to convey to the purchaser so much of the real estate against which the taxes have been assessed as had been sold, free from all liens or encumbrances of any kind whatsoever, and said deed shall succinctly recite all the proceedings upon which the validity of the sale depends. Any balance remaining from the proceeds of the sale after deducting the amount of the taxes and penalties due, and the costs, if any, shall be returned to the original owner or his representatives. Sec. 57. Taxes and penalties which shall be paid upon redemption or repurchase. — The taxes and penalties to be paid by way of redemption or repurchase, shall comprise in all cases only the original tax by virtue of the failure to pay which the seizure was made, and its incidental penalties, up to the date of the forfeiture of the real estate to the government. Sec. 58. Taxes — Legal procedure. — (a) The
assessment of a tax shall constitute a lawful indebtedness of the
taxpayer to the city which may be enforced by a civil action in any
court of competent jurisdiction, and this remedy shall be in addition
to all remedies provided by law. Sec. 59. Allotment of internal revenue and other taxes. — Allotment of the internal revenue accruing to the National Treasury under Chapter II, Title XII of Commonwealth Act Numbered Four hundred and sixty-six, and other taxes collected by the National Government and allotted to the various provinces, as well as the national aid for schools, the City of Canlaon shall receive a share equal to what it would receive if it were a regularly organized province. Sec. 60. Power to levy special assessment for certain
purposes. — The Municipal Board may, by ordinance, provide for the
levying and collection, by special assessment of the lands comprised
within the district or section of the city specially benefited, of a
part not to exceed sixty per centum of the cost of laying out, opening,
constructing, straightening, widening, extending, grading, paving,
curbing, walling, deepening, or otherwise establishing, repairing,
enlarging, or improving public avenues, roads, streets, alleys,
sidewalks, parks, plazas, bridges, reservoirs, waterworks, water mains,
drains, and sewers, including the cost of acquiring the necessary land
and public improvements thereon, as hereinafter provided. Sec. 61. Property subject to special assessment. — All lands comprised within the district or section benefited, except those owned by the Republic of the Philippines, shall be subject to the payment of the special assessment. Sec. 62. Basis of apportionment. — The amount of the special assessment shall be apportioned and computed according to the assessed valuations of such lands as shown in the books of the city assessor. If the property has not been declared for taxation purposes, the city assessor shall immediately declare for the owner and assess its value, and such value shall be the basis of the apportionment and computation of the special assessment due thereon. Sec. 63. Ordinance levying special assessment. — The
ordinance providing for the levying and collection of a special
assessment shall describe with reasonable accuracy the nature, extent,
and location of the work to be undertaken; the probable cost of the
work; the percentage of the cost to be defrayed by special assessment;
the district or section which shall be subject to the payment of the
special assessment the limits whereof shall be stated by metes and
bounds if practicable, and by other reasonably accurate means if
otherwise, and the period, which shall not be less than five nor more
than ten years, in which said special assessment shall be payable
without interest. One uniform rate per centum for all lands in the
entire district or section subject to the payment of all the special
assessment need not be established, but different rates for different
parts or sections of the city according as said property will derive
greater or less benefit from the proposed work, may be fixed. Sec. 64. Publication of proposed ordinance levying
special assessment. — The proposed special assessment ordinance shall
be published, with a list of the owners of the lands affected thereby,
once a week for four consecutive weeks in any newspaper published in
the city, one in English, one in Spanish, and one in the local dialect.
The said ordinance in English, Spanish and the local dialect shall also
be posted in places where public notices are generally posted in the
city and also in the district or section where the public improvements
is constructed or contemplated to be constructed. Sec. 65. Protest against special assessment. — Not later than fifteen days after the last publication of the ordinance and list of landowners, as provided in the preceding section, the landowners affected, if they compose a majority and represent more than one-half of the total assessed value of said lands, may file with the Municipal Board a protest against the enactment of the ordinance. The protest shall be duly signed by them and shall set forth the addresses of the signers and the arguments in support of their objection or protest against the special assessment established in the ordinance. If no protest is filed within the time and under the condition above specified, the ordinance shall be considered approved as published. Sec. 66. Hearing of protest. — The Municipal Board shall designate a date and place for the hearing of the protest filed in accordance with the next preceding section and shall give reasonable time to all protestants who have given their addresses and to all land owners affected by any protest or protests, and shall order the publication once a week, during two consecutive weeks, of a notice of the place and date of the hearing in the same manner herein provided for the publication of the proposed special assessment ordinance. All pertinent arguments and evidence presented by the landowners interested or their hearing the Municipal Board shall either modify its ordinance or approve it in toto and send notice of its decision to all interested parties who have given their addresses, and shall order the publication of the ordinance as approved finally together with a list of the owners of the parcels of land affected by the special assessment, three times weekly, for two consecutive weeks, in the same manner hereinabove prescribed. The ordinance finally passed by said body shall be sent to the Mayor with all the papers pertaining thereto, for his approval or veto as in the case of other city ordinances. If the Mayor approves it, the ordinance shall be published as above provided, but if he vetoes it, the procedure in similar cases provided in this Act shall be observed. Sec. 67. When ordinance is to take effect. — Upon the expiration of fifteen days the date of the last publication of the ordinance as finally approved, the same shall be effective in all respects, without prejudice to the appeal taken in the manner hereinafter prescribed. Sec. 68. Appeals. — Any time before the ordinance providing for the levying and collection of special assessment becomes effective in accordance with the preceding section, appeals from such special assessment may be filed with the President of the Philippines in the case of public works undertaken or contemplated to be undertaken by the National Government, and with the Secretary of Finance in the case of public works undertaken or contemplated to be undertaken by the city. In all cases the appeal shall be in writing and signed by at least a majority of the owners of the lands situated in the special assessment zone representing more than one-half of the total assessed value of the lands affected. The appellant or appellants shall immediately give the Board a written notice of the appeal, and the secretary of said Board shall, within ten days after receipt of the notice of appeal, forward to the officer who has jurisdiction to decide the appeal an excerpt from the minutes of the Board relative to the proposed special assessment and all the documents in connection therewith. Sec. 69. Decision of the appeal. — Only appeals made within the time and in the manner prescribed in this Act shall be entertained, and the officer to whom the appeal is made may call for further hearing or decide the same in accordance with its merits as shown in the papers or documents submitted to him. All appeals shall be decided within sixty days after receipt by the appellate officer of the docket of the case, and such decision shall be final. Sec. 70. Fixing of amount of special assessment. — As soon as the ordinance is in full force and effect, the city treasurer shall determine the amount of the special assessment which the owner of each parcel of land comprised within the zone described in the ordinance levying the same is to pay each during the prescribed period, and shall send to each such landowners a written notice thereof by ordinary mail. If upon completion of the public works it should appear that the actual cost thereof is smaller or greater than the estimate cost, the city treasurer shall without delay proceed to correct the assessment by increasing or decreasing, as the case may be, the amount of the unpaid annual installments which are still to be collected from each landowner affected. It all cases, he shall give notice of such rectifications to the parties interested. Sec. 71. Payment of special assessment. — All sums due from any landowner or owners as the result of any action taken pursuant to this Act shall be payable to the city treasurer in the same manner as the annual ordinary tax levied upon real property, and shall be subject to the same penalties for delinquency and be enforced by the same means as said annual ordinary tax; and all said sums together with any of said penalties shall, from the dates on which they are assessed, constitute special liens on said land, with the sole exception of the lien for the non-payment of the ordinary real property tax. If, upon recomputation of the amount of special assessment in accordance with the next preceding section, it appears that the landowner has paid more than what is correctly due from him, the amount paid in excess shall be refunded to him immediately upon demand; in the other case, the landowner shall have one year within which to pay without penalty the amount still due from him. Said period shall be counted from the date the landowner received the proper notice. Sec. 72. Disposition of proceeds. — The proceeds of
the special assessment and penalties thereon shall be applied
exclusively to the purpose or purposes for which the assessments were
levied. It shall be the duty of the city treasurer to turn over to the
National Treasury all collections made by him from special assessments
levies from national public works. Sec. 73. Annual budget. — At least four months before the beginning of each fiscal year, the city treasurer shall present to the Mayor a certified detailed statement by department of all receipts and expenditures of the city pertaining to the preceding fiscal year, and to the first seven months of the current fiscal year together with an estimate of the receipts and expenditures for the remainder of the current fiscal year; and he shall submit with this statement a detailed estimate of the revenues and receipts of the city from all sources for the estimate and the estimates of department heads as required by Section nineteen of this Charter, the Mayor shall formulate and submit to the Municipal Board at least two and a half months before the beginning of the ensuing fiscal year, a detailed budget covering the estimated necessary expenditures for the said ensuing fiscal year, which shall be the basis of the annual appropriation ordinance: Provided, however, That in no case shall the aggregate amount of such appropriation exceed the estimate of revenues and receipts submitted by the city treasurer as provided above. Sec. 74. Supplemental budget. — Supplemental budget formulated in the same manner may be adopted at any time when special or unforeseen circumstances make such action necessary. Sec. 75. Failure to enact an appropriation ordinance.
— Whenever the Board fails to enact an appropriation ordinance for any
fiscal year before the end of the previous fiscal year the several sums
appropriated in the last appropriation ordinance for the objects and
purposes therein specified, so far as they may be done, shall be deemed
to be reappropriated for the several objects and purposes specified in
said last appropriation ordinance, and shall go into effect on the
first day of the new fiscal year as the appropriation ordinance for
that year, until a new appropriation ordinance is duly enacted. Sec. 76. Regular, auxiliary and acting judges of
municipal courts. — There shall be a municipal court for the City of
Canlaon for which there shall be appointed a municipal judge and
auxiliary municipal judge. Sec. 77. Clerk and employees of the municipal court.
— There shall be a clerk of the municipal court who shall be appointed
by the Secretary of Justice in accordance with Civil Service Law, rules
and regulations, and who shall receive a compensation, to be fixed by
ordinance approved by the Office of the President, at not exceeding one
thousand two hundred pesos per annum. He shall keep the seal of the
court and affix it to all orders, judgments, certificates, records and
other documents issued by the court. He shall keep a docket of the
trials in the court, in which he shall record in a summary manner the
names of the parties and the various proceedings in civil cases, and in
criminal cases, the name of the defendant, the charge against him, the
names of the witnesses, the date of the arrest, the appearance of the
defendants, together with the fines and costs adjudged or collected in
accordance with the judgment. He shall have the power to administer
oaths. Sec. 78. Jurisdiction of municipal court. — The municipal court shall have like jurisdiction in civil and criminal cases and the same incidental powers as at present conferred upon courts of justice of the peace by law. It shall have concurrent jurisdiction with the Court of First Instance over all criminal cases arising under the laws relating to gambling and management of lotteries, to assaults where the intent to kill is not charged or evident upon the trial, to larceny, embezzlement and estafa where the amount of money or property stolen, embezzled or otherwise involved does not exceed the sum or value of two hundred pesos, to the sale of intoxicating liquors, to falsely impersonating an officer; to malicious mischief, to trespass on government or private property, and to threatening to take human life. It may also conduct preliminary investigation for any offense, without regard to the limits of punishment, and may release, or commit and bind over any person charged with such offense to secure his appearance before the proper court. Sec. 79. Incidental powers of municipal court. — The municipal court shall have power to administer oaths and to give certificates thereof; to issue summons, writs, warrants, executions, and all other processes necessary to enforce its order and judgments; to compel the attendance of witnesses; to punish contempts of court by fine or law; and to require of any person arrested a bond for good behavior or to keep the peace, or for the further appearance of such person before a court of competent jurisdiction. But no such bond shall be accepted unless it be executed by the person in whose behalf it is made, with sufficient surety or sureties to be approved by said court. Sec. 80. Procedure in municipal court in prosecution for violations of law and ordinances. — In a prosecution for the violation of any ordinance, the first process shall be a summons; except that a warrant for the arrest of the offender may be issued in the first instance upon the affidavit of any person that such ordinance has been violated, and that the person making the complaint has reasonable grounds to believed that the party charged is guilty thereof, which warrant shall conclude: "Against the ordinances of the city in such cases made and provided." All proceedings and prosecutions for offenses against the laws of the Philippines shall conform to the rules relating to process, pleadings, practice, and procedure for the judiciary of the court and its officers in all cases insofar as the same may be applicable. Sec. 81. Cost, fees, fines, and forfeitures in municipal court. — There shall be taxed against and collected from the defendant, in case of his conviction in the municipal court such costs fees as may be prescribed by law in criminal cases in justice of the peace courts. All costs, fees, fines, and forfeitures shall be collected by the clerk of court, who shall keep a docket of those imposed and of those collected, and shall pay collections of the same to the city treasurer, for the benefit of the city, on the next business day after the same are collected, and take receipts therefor. The municipal judge shall examine said docket each day, compare the same with the amount receipted for by the city treasurer and satisfy himself that all such costs, fees, fines, and forfeitures have been duly accounted for. Sec. 82. No person sentenced by municipal court to be confined without commitment. — No person shall be confined in the prison by sentence of the municipal court until the warden or officer in charge of the prison shall receive a written commitment showing the offense for which the prisoner was tried, the date of the trial, the exact terms of the judgment or sentence, and the date of the order of the commitment. The clerk shall, under seal of the court, issue such a commitment in each case of sentence to imprisonment. Sec. 83. Procedure on appeal from municipal court to
Court of First Instance. — An appeal shall lie to the Court of First
Instance in all cases where fine or imprisonment, or both, is imposed
by the municipal court. The party desiring to appeal shall, before six
o'clock post meridian of the fifteenth day after notice of the judgment
by the municipal court, file with the clerk of the court a written
statement that he appeals to the Court of First Instance. The filing of
such statement shall perfect the appeal. The judge within five days
after the appeal is taken, shall transmit to the clerk of the Court of
First Instance a certified copy of the record of proceedings and all
the original papers and processes in the case. A perfected appeal shall
operate to vacate the judgment of the municipal court, and the action,
when duly entered in the Court of First Instance, shall stand for trial
de novo upon its merits as though the same had never been tried.
Pending an appeal, the defendant shall remain in custody unless
released in the discretion of the judge of the municipal court or of
the judge of the Court of First Instance, upon sufficient bail in
accordance with procedure in force, to await the judgment of the
appellate court. Sec. 84. The General Auditing Office. — The Auditor General or his delegate shall receive and audit all accounts of the city, in accordance with the provisions of law relating to government accounts and accounting. Sec. 85. The Bureau of Supply Coordination. — If the City Mayor should request, the Director of Supply Coordination shall purchase and supply in accordance with law all supplies, equipment, material, and property of every kind, except real estate for the use of the city and its departments and offices. But contracts for completed work of any kind for the use of the city or any of its departments or offices, involving both labor and materials, where the materials are furnished by the contractor, shall not be deemed to be within the purview of this section. Sec. 86. The Bureau of Public Schools. — The Director
of Public Schools shall exercise the same jurisdiction and powers in
the city as elsewhere in the Philippines, and the division
superintendent of schools for the Province of Oriental Negros shall
have all the powers and duties in respect to the schools of the city as
are vested in division superintendents in respect to schools of their
divisions. Sec. 87. Reports to the Mayor concerning schools — Construction and custody of schools buildings. — The division superintendent of schools shall make a quarterly report of the condition of the school and school buildings of the City of Canlaon to the Mayor, and such recommendations as seem to him wise in respect to the number of teachers, their salaries, new buildings to be created, and all other similar matters, together with the amount of city revenues which should be expended in paying teachers and improving the schools or school buildings of the city. The city school board shall make a similar annual report to the Mayor. Sec. 88. The City Health Officer — His salary,
powers, and duties. — There shall be in the City of Canlaon a city
health officer. He shall have a salary of not exceeding three thousand
pesos per annum. The city health officer shall have the following
general powers and duties: Sec. 89. Change of Government. — The city government herein provided shall be organized on such a date as shall be fixed by the President of the Philippines: Provided, That pending the next general election for provincial, city and municipal officials, the Mayor, Vice-Mayor and the councilors of the Municipality of Canlaon shall continue as Mayor, Vice-Mayor and members of the Municipal Board of the City of Canlaon. Sec. 90. Representative District. — Until otherwise provided by law, the City of Canlaon shall continue as part of the first representative district of the Province of Oriental Negros. Sec. 91. Appropriation. — There is hereby authorized to be appropriated, out of any funds in the National Treasury not otherwise appropriated, the sum of five million pesos for the operation of the Government of the City of Canlaon, including the construction of a water system, public buildings, roads, parks and other public improvements therein. Sec. 92. This Act shall take effect upon its
approval. |
chanroblesvirtuallawlibrary