Friday, November 16, 2007

Section 2C.01 Special Levy

Article C. Special Levy on Lands

Section 2C.01 Special Levy, defined - Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government.

Section 2C.02 Imposition of Levy - A special levy is hereby imposed on the lands specially benefited by the public works projects or improvements funded by the City at the rate not to exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith.

Section 2C.03 Exemptions - The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the City for the construction of projects or improvements subject to special levy.

Section 2C.04 Time of Payment - The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy.

Section 2C.05 Collection and Accrual of Proceeds - Collection of special levy on lands shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City.

Section 2C.06 Ordinance Imposing a Special Levy - A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of public work projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of special levy which, in no case shall not be less than five (5) but not more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project.

The ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said ordinance.

Section 2C.07 Publication of Proposed Ordinance Imposing a Special Levy - Before the enactment of the ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon and notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford to the latter the opportunity to express their positions or objections relative to the proposed ordinance.

Section 2C.08 Fixing the Amount of Special Levy - The special levy authorized therein shall be apportioned, computed and the assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said Assessor if the property does not appear on records in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.

Section 2C.09 Taxpayer’s Remedies against Special Levy - Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Section 2B.39 & Section 2B.40 of this Code.

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