Section 6B.03 Distraint of Personal Property -The remedy by distraint shall proceed as follows;
(a) Seizure – Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the taxes, fees or charges in question, together with any increment thereto incident to delinquency and expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer’s right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for.
(b) Accounting of Distrained Goods - The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or to which shall be added statement of the sum demanded and a note of the time and place of sale.
(c) Publication – The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice. One place for posting of the notice shall be at the Office of the Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale.- If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale – At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed off within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the of City Assessor ,as members.
(F) Disposition of Proceeds. – The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall return to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses for the seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other properties may, in like manner, be distained until the full amount due, including all expenses are collected.
Section 6B.04 Levy on Real Property - After the expiration of the time required to pay the delinquent taxes, fees, or charges, the real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent tax payer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the tax payer and the amount of taxes, fees, or charges, and penalties due from him. Said certificate shall operate with the force for legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed or served upon the Assessor and the Register of Deeds who shall annotate the levy on the Tax Declaration and Certificate of Title of the property, respectively; and upon the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business, in respect to which the liability arose or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer’s real property.
A report on the levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panglunsod.
Section 6B.05 Advertisement and Sale - Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or any usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees, or charges and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stop the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panglungsod. The City Treasurer shall make and deliver to the purchaser a Certificate of Sale, showing the proceedings of the sale describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of the sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon.
(a) Seizure – Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the taxes, fees or charges in question, together with any increment thereto incident to delinquency and expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer’s right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for.
(b) Accounting of Distrained Goods - The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or to which shall be added statement of the sum demanded and a note of the time and place of sale.
(c) Publication – The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice. One place for posting of the notice shall be at the Office of the Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale.- If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale – At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed off within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the of City Assessor ,as members.
(F) Disposition of Proceeds. – The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall return to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses for the seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other properties may, in like manner, be distained until the full amount due, including all expenses are collected.
Section 6B.04 Levy on Real Property - After the expiration of the time required to pay the delinquent taxes, fees, or charges, the real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent tax payer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the tax payer and the amount of taxes, fees, or charges, and penalties due from him. Said certificate shall operate with the force for legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed or served upon the Assessor and the Register of Deeds who shall annotate the levy on the Tax Declaration and Certificate of Title of the property, respectively; and upon the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business, in respect to which the liability arose or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer’s real property.
A report on the levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panglunsod.
Section 6B.05 Advertisement and Sale - Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or any usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees, or charges and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stop the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panglungsod. The City Treasurer shall make and deliver to the purchaser a Certificate of Sale, showing the proceedings of the sale describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of the sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon.
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