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Republic of the Philippines CITY OF SANTA ROSA

Province of Laguna

OFFICE OF THE SANGGUNIANG PANLUNGSOD

EXCERPT FROM THE MINUTES OF THE 41st REGULAR SESSION OF SANGGUNIANG PANLUNGSOD, CITY OF SANTA ROSA, LAGUNA HELD ON MONDAY, OCTOBER 17, 2011 AT THE SANGGUNIANG PANLUNGSOD SESSION HALL.

Presents:

1. Hon. ARNEL DC. GOMEZ

2. Hon. LUISITO B. ALGABRE 3. Hon. MYTHOR C. CENDANA 4. Hon. LAUDEMER A. CARTA 5. Hon. MA. THERESA C. MLA 6. Hon. PETRONIO C. FACTORIZA 7. Hon. ANTONIA T. LASERNA 8. Hon. ERIC T. PUZON 9. Hon. PAULINO Y. CAMACLANG, Jr.

10. Hon. RODRIGO B. MALAPITAN

Absents:

1. Hon. RAYMOND RYAN F. CARVAJAL 2. Hon. EDWARD FERNANDITO S. TIONGCO 3. Hon. INA CLARIZA B. CARTAGENA

- City Vice-Mayor & Presiding Officer

- SP Member - SP Member - SP Member - SP Member - SP Member - SP Member - SP Member - SP Member - SP Member, ABC President

- SP Member - SP Member

- SP Member, SK President

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RESOLUTION NO. 186-2011 (Sponsored by the Committee on Ways and Means)

A RESOLUTION GRANTING TAX RELIEF TO ALL DELINQUENT REAL PROPERTY TAXPAYERS BY PAYING ALL THE ACCRUED TAXES AND PENALTIES IN INSTALLMENTS THROUGH COMPROMISE AGREEMENT PURSUANT TO PERTINENT PROVISIONS HEREIN INCORPORATED AND APPROVED BEFORE THE SALE OF DELINQUENT PROPERTY AT PUBLIC AUCTION.

WHEREAS, records from the Office of the City Treasurer shows that at present there are more or less 20% delinquent real property taxpayers and despite efforts to collect, the same remained unpaid that resulted to accumulation of penalties, thereby, may be subjected to Sale of Delinquent Properties at Public Auction;

WHEREAS, THE City Mayor directed the City Treasurer and the City Assessor to assess and find ways, pursuant to existing rules and law, to grant relief to taxpayers of Real Property taxes at a scheme that will not put the City Government in a disadvantaged position;

WHEREAS, the Office of the City treasurer submitted to the Sangguniang Panlungsod a Tax Relief Program that would afford taxpayers to settle their taxes in an installment scheme to be implemented after a Compromise Agreement, a copy of which is being made an integral part of this Resolution as ANNEX "R", has been signed by and between the City Treasurer and the Real Property Taxpayer.

NOW, THEREFORE, on a motion duly seconded, it is:

'-Serbisyong Makatao, Lungsod na Makabago!"

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Republic of the Philippines CITY OF SANTA ROSA

Province of Laguna

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OFFICE OF THE SANGGUNIANG PANLUNGSOD

Page 2 of Res. No. 186-2011

HEREBY RESOLVED, as it is hereby resolved to approve a Resolution granting tax relief to all delinquent Real Property Taxpayers by paying all the accrued taxes and penalties in installment through Compromise Agreement and pursuant to pertinent provisions herein incorporated and approved before the sale of delinquent property at public auction, to wit:

SECTION 1. TITLE - The Title of this Resolution is "A resolution granting tax relief to all delinquent real property taxpayers by paying all the accrued taxes and penalties in installment through Compromise Agreement with pertinent provisions herein incorporated and approved before the sale of delinquent property at public auction."

SECTION 2. OEFINmON OF TERMS -

a) Compromise Agreement - is a specific type of contract, regulated by the City of Santa Rosa, between the City Treasurer and a delinquent real property taxpayer for the settlement of its unpaid real property tax in this City;

b) Delinquent Taxpayers - All real property taxpayers, whether natural or juridical, who or which as of the period of the implementation of this resolution, still have unpaid taxes, including interest, due to the City of Santa Rosa;

c) Real Property Tax - All taxes levied against real properties (land, buildings and machineries), and which have been duly assessed as such by the City Assessor and taxed accordingly, including all special levies imposed therein;

d) Accrued Taxes - Shall mean the principal tax due (Basic & SEF) without the accumulated interest, on the date of payment.

e) Total Delinquency - Shall mean the principal tax due (Basic & SEF) together with the accumulated interest, on the date of payment.

f) Sale of Delinquent Property at Public Auction - Is an auction held on behalf of the City of Santa Rosa, wherein properties which are delinquent in the payment of Real property Tax are sold to the public to satisfy its unpaid taxes and penalties in this City.

SECTION 3. COVERAGE -

a) This resolution shall cover all delinquent real properties classified as residential, commercial, industrial, agricultural and other classes of real properties including improvements and machineries thereon, unless otherwise exempted by existing laws of the Republic of the Philippines;

b) This resolution shall likewise apply to those properties which are undeclared and subject to back taxes;

c) This resolution shall cover the period from the time of its approval up to March 31, 2012.

SECTION 4. TAX RELIEF PROGRAM

a) As a general rule, a taxpayer may stay the sale of his delinquent property by paying all the accrued taxes and penalties including costs and expenses, up to and including the quarter before the scheduled sale to the City Treasurer.

.. Serbisyong Makatao~ Lungsod na Makabago!" \

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Republic of the Philippines CITY OF SANTA ROSA

Province of Laguna

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OFFICE OF THE SANGGUNIANG PANLUNGSOD

Page 3 of Res. No. 186-2011

b) If the total delinquency aggregates to substantial amount which shall make it burdensome for the taxpayer to pay in one lump sum, the City Treasurer may allow the liquidation of the total delinquent taxes and penalties, including expenses involved, in instalments pursuant to the schedule indicated below, provided that 25% of the aggregate amount shall be remitted to the City Treasurer on the date the compromise agreement is signed by the delinquent taxpayer and the City Treasurer or his authorized representative.

Total Delinquency Balance Payable in Installments

a) Less than P40,000.00 not more than 6 months b) P40,000.00 - P160,000.00 not more than 12 months c) Over P160,000.00 not more than 24 months

d) A Compromise Agreement shall be accomplished in three (3) copies and signed by the delinquent taxpayer or his attorney-in-fact and by the City Treasurer or his authorized representative. Copies of the signed Compromise Agreement shall be distributed as follows:

Original to the City Treasurer Duplicate to the taxpayer Triplicate as extra copy for file in the City Treasurer's Office

SECTION 5. MODE/TERMS OF PAYMENT-

a) All payments shall be in cash or in check payable to the City Government of Santa Rosa through the Office of the City Treasurer.

b) The taxpayer has the option to pay in monthly or quarterly payments. c) Installment payments shall be remitted to the Office of the City Treasurer on or before the

scheduled date stipulated on the Compromise Agreement. d) For delinquent taxes amounting to more than P100,000.00, the City Treasurer may require

the issuance of post-dated checks to cover succeeding payments.

SECTION 6. DEFAULT PAYMENT - In case of non-payment by the delinquent taxpayer in the remittance of two (2) consecutive installments as they fall due, the remaining balance of unpaid delinquency shall be immediately due and demandable, and the payments already made shall apply to prior years' delinquency. Continued failure to pay the balance within the period stipulated on the Compromise Agreement shall subject the delinquent property to levy and sale at public auction in accordance with the existing rules and regulations.

SECTION 7. DESIGNATION OF LEAD DEPARTMENTS - The Offices of the City Assessor and the City Treasurer are hereby designated lead departments in conducting massive tax information and dissemination campaigns for the effective implementation of this resolution.

SECTION 8. APPROPRIATION - the amount of Two Hundred Thousand Pesos (P200,000.00) is hereby appropriated to defray the costs of the massive tax information and dissemination campaigns and other expenses for the same purpose.

SECTION 9. SEPARABILITY CLAUSE - If for any reason, any part or prov1s1on of this resolution shall be held to be unconstitutional or contrary to law and invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force effect.

"Serbisyong Makatao, Lungsod na Makabago!" ~

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Republic of the Philippines CITY OF SANTA ROSA

Province of Laguna

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OFFICE OF THE SANGGUNIANG PANLUNGSOD

Page 4 of Res. No. 186-2011

SECTION 10. EFFECTIVITY - This resolution shall take effect immediately upon its approval.

UNANIMOUSLY APPROVED.

CERTIFICATION:

I hereby certify to the correctness of the above quoted Resolution.

. CYNTHJ. GOMEZ

Certified/orrjct:

ARNEL~OMEZ City Vice-Mayor

Secretary to the~ angguniang Panlungsod

Approved:

~.~ ARLENE B. ARCILLAS

City Mayor

"Serbisyong Makatao~ Lungsod na Makabago!"