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Authored by: Councilor ANTONIO R. ESPIRITU, Councilor LORENA NATIVIDAD-BORJA, Councilor ROVIN
ANDREW M. FEUCIANO, Councilor LAILANIE P. NOLASCO
Councilor CORAZON A. CORTEZ, Councilor KIMBERLY ANN D.V. GALANG,
Councilor MARLON PAULO C. ALEJANDRINO, Councilor CRISSHAM. PINEDA
Councilor JENNIFER PINGREE-ESPLANA and Councilor RAMON L. ENCARNACION

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WHEREAS, Section 200 of the Local Government Code of 1991 provides to wit:

"SECTION 200.  Administration of the Real Property Tax. - The provinces and cities, including the municipalities within the Metropolitan Manila Area, shall be primarily responsible for the administration of the real properly tax.”

WHEREAS, Section 247 of the Local Government Code of 1991 provides to wit:

"SECTION 247. Collection of Tax. – The Collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this title or any applicable laws, shall be the responsibility of the city or municipal treasurer concerned. "

WHEREAS, it is the obligation of the owner of the land to make declarations of any constructions or improvements thereto in pursuant to Section 203 of the 1991 RA 7160 to wit:

"SECTION 203. Duty of the person Acquiring Real Property or Making Improvement Thereon - It shall be the duty of any person or his authorized representative, acquiring at anytime real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of subject property, within sixty (80) days of the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.

WHEREAS, in general, real property subject to the real property tax are those immovables considered as such under the New Civil Code:

"Art. 415. The following are immovable property:

	(1)	Land, buildings, roads and construction of all kinds adhered to the soil;
		XXX
	(3)	Everything attached to an immovable in a fixed manner, in such a way that it cannot be separated therefrom without breaking the material or deterioration of the object;
		XXX
	(4)	Machinery, receptacles, instruments or implements intended by the owner of the tenement for an industry or works which may be carried on in a building or on a piece of land, and which tend directly to meet the needs of the said industry or works;"
		XXX

WHEREAS, in view of the problems encountered rendering deficient the tax collection efforts resulting from prevalent practice of payment of real property tax on land only without settlement of the corresponding real property tax on improvements, it is necessary that additional rules prescribing the manner of collecting basic real property taxes be adopted;

WHEREAS, for effective and efficient collection of real property tax, it is imperative that payment of basic real property tax on land and basic real property tax on improvements be collected all together;

NOW THEREFORE, be it ORDAINED as it is hereby ORDAINED by the City Council of Valenzuela in session duly assembled:

SECTION 1. All payments for basic real property taxes shall be collected in the following manner:

1. Collection of basic real property tax on buildings, improvements and machineries shall inevitably includes real property tax on land and real property tax on improvements;
   
   
2. Payment by taxpayer shall only be accepted provided the payment covers basic real property tax on land and real property tax on improvements;
   
   
3. In case only, a portion of tax is paid, the City Treasurer shall divide such payment proportionately, and applied to both land and improvements accordingly. :

SECTION 2. IMPLEMENTING RULES AND REGULATIONS - The City Government Of Valenzuela shall formulate necessary rules and regulations to implement herein ordinance.

SECTION 3. SEPARABILITY CLAUSE - If for any reason/s, any part of this Ordinance is declared illegal or invalid, other parts or provisions hereof which are not affected thereby shall remain valid in full force and effect.

SECTION 4. REPEALING CLAUSE - Any ordinance or part or provision thereof which are inconsistent with any of the provisions of this Ordinance herewith are hereby repealed or modified accordingly.

SECTION 5. EFFECTIVITY CLAUSE - This ordinance shall take effect upon its approval.

ENACTED.
MARCH 24, 2014.
VALENZUELA CITY, METROPOLITAN MANILA.

(Sgd.) HON. ANTONIO R. ESPIRITU Councilor Majority Floor Leader	HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader
HON. MARCELINO G. MORELOS Councilor	(Sgd.) HON. LORENA NATIVIDAD-BORJA Councilor Asst. Majority Floor Leader
(Sgd.) HON. ROVIN ANDREW M. FELICIANO Councilor	(Sgd.) HON. LAILANIE P. NOLASCO Councilor
(Sgd.) HON. CORAZON A. CORTEZ Councilor	(Sgd.) HON. KIMBERLY ANN D.V. GALANG Councilor
(Sgd.) HON. MARLON PAULO C. ALEJANDRINO Councilor	(Sgd.) HON. CRISSHA M. PINEDA Councilor
(Sgd.) HON. JENNIFER PINGREE-ESPLANA Councilor	(Sgd.) HON. KRISTIAN ROME T. SY Councilor
(Sgd.) HON. RAMON L. ENCARNACION Councilor (President, League of Barangays)
	ATTESTED:
	(Sgd.) FLAVIO C. DIAZ Secretary
CERTIFIED CORRECT:
(Sgd.) HON. ERIC M. MARTINEZ Presiding Officer City Vice Mayor
APPROVED:
(Sgd.) HON. REXLON T. GATCHALIAN City Mayor
Date Signed: _______________