AN ORDINANCE REQUIRING REAL PROPERTY OWNERS TO PAY FIRST THEIR UNPAID DELINQUENCIES OF REAL PROPERTY BEFORE THE ISSUANCE OF ANY DOCUMENT FROM THE MUNICIPAL ASSESSOR’S OFFICE IN THE MUNICIPALITY OF MARIBOJOC, BOHOL.
Authored by: Kag. Alberto E. Arangoso
Sponsored by: MASS MOTION
WHEREAS, the Department of Finance thru the Bureau of Local Government Finance has issued a Manual on Real Property Appraisal and Assessment Operations to all Municipal Assessors mandating all Assessors to refrain from the issuance of any documents drawn from said office without paying first their obligations of the payments of real properties which are delinquent in their respective Local Government Units;
WHEREAS, it has been observed that there are real property owners who have not paid their annual real property taxes were issued copies of tax declaration even without payment of their unpaid taxes at the Municipal Treasurer’s Office whenever they requested such copies;
WHEREAS, in order to augment the collection of real property taxes, there is a need to formulate an ordinance to this effect so that the provisions of the Manual on Real Property Appraisal and Assessment Operation will not be violated by the issuing authority of the Municipal Assessor’s Office;
WHEREFORE, be it ordained by the Sangguniang Bayan of Maribojoc, Bohol in their session duly assembled:
SECTION 1: Definition of Terms:
a. Real Property – Existing, consisting of land or houses, real estate possessed by an individual.
b. Document – a paper containing information or proof of anything
SECTION 2: Pursuant to Chapter I, Local Government Assessment Organization, Section 1, ( c
) 2, M of the Manual on Real Property Appraisal and Assessment Operations and Local Assessment Regulations No. 1-04, dated October 1, 2004, the Municipal Assessor may issue upon request of the property owner or his authorized representatives certificates pertaining to or certified copies of the assessment records of real property and other records relative to its assessment after the presentation of the official receipt evidencing full payment of real property tax for the current year;
SECTION 3: The unpaid real property Tax of a property owner shall be paid in full before the
Municipal Assessor can issue any document / certification or copy of title / tax declaration.
SECTION 4: The Municipal Assessor is prohibited to issue any document pertaining to real
properties unless the requesting party has paid his unsettled taxes.
SECTION 5: The payment of any document issued by the Municipal Assessor is manifested and
imposed in the Local Tax Code of the Municipality of Maribojoc, Bohol.
SECTION 6: Repealing Clause – Any provisions of existing ordinance which are inconsistent
hereof are hereby repealed, amended or modified accordingly.
SECTION 7: Penalty.- Any violation to the provisions of this ordinance shall be fined in the
amount of P2,500.00 and administrative and criminal charges be filed or at the discretion of the court.
SECTION 8: Effectivity: This ordinance shall take effect upon approval.
Approved: October 05, 2007
Let copies be furnished, the Sangguniang Panlalawigan of the Province of Bohol for review and approval, the Barangay Cpatains of the different barangays of Maribojoc, Bohol for information and dissemination to the constituents..
I HEREBY CERTIFY TO THE CORRECTNESS
OF THE ABOVE QUOTED ORDINANCE:
(Sgd.)ENGR. GABINO C. REDULLA
Municipal Vice Mayor
(Sgd.) ERLINDA V. CASTILLON
Acting Secretary to the Sanggunian
(Sgd.) LEONCIO B. EVASCO, JR
Date signed: October 24, 2007