Section 2B.37 Organization, Powers Duties, and Function of the City Board of Assessment Appeals
(a) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the City, as Chairman, the Prosecutor designated or assigned to the City and the City Engineer as Members, who shall serve as such in an ex-officio capacity without additional compensation.
(b) The Chairman of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation.
(c) The Chairman and Members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectively of this Code. They shall take an oath or affirmation of office in the manner herein set forth:
I,___________________, after having been appointed to the position of ___________________ in the City of Olongapo and now assuming my position as ___________________of the City Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessors submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion.
So help me God.
____________________
Signature
Subscribed and sworn to before me on this _____ day of __________, 200__ at Olongapo City, Philippines.
_____________________
Signature of Officer
Administering Oath
Section 2B.38 Meeting and Expenses of the City Board of Assessment Appeals
(a) The City Board of Assessment Appeals shall meet once a month and as often as necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal.
(b) All expenses of the Board shall be charged against the General Fund of the City Mayor and the Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively.
Section 2B.39 Filing of Assessment Appeals - Any owner or person having legal interest in a property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal.
Section 2B.40 Action by the City Board of Assessment Appeals
(a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind will accept as adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena ad testificandum and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory.
Section 2B.41 Effect of Appeal on the Payment of Real Property Tax - Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
Section 2B.42 City Assessor to Furnish City Treasurer with Assessment Roll - On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer.
Section 2B.43 Notice of Times for Collection of Taxes - The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest, at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be posted in the city website and published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks.
Section 2B.44 Payment Under Protest
(a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words “paid under protest.” The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt thereof.
(b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 2B.13 of this Code.
(c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be refunded to the protestant, or applied as tax credited against his existing or future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
Section 2B.45 Notice of Delinquency in the Payment of the Real Property Tax
(a) When the real property tax or any other tax imposed under this Chapter, becomes delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall, in the city websites, and in a publicly accessible and conspicuous place in each barangay or be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the City.
(b) Such notice shall specify the date upon which the tax becomes delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Section 2B.11 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale.
(c) The City Treasurer shall immediately inform the City Assessor and the city webmaster of payments made by delinquent taxpayer in order to immediately delete the delinquent taxpayer’s data in the list.
Section 2B.46 Remedies for the Collection of Real Property Tax - For collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action.
Section 2B.47 City Government’s Lien - The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor in any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action and may only be extinguished upon payment of the tax and the related interests and expenses.
(a) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the City, as Chairman, the Prosecutor designated or assigned to the City and the City Engineer as Members, who shall serve as such in an ex-officio capacity without additional compensation.
(b) The Chairman of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation.
(c) The Chairman and Members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectively of this Code. They shall take an oath or affirmation of office in the manner herein set forth:
I,___________________, after having been appointed to the position of ___________________ in the City of Olongapo and now assuming my position as ___________________of the City Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessors submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion.
So help me God.
____________________
Signature
Subscribed and sworn to before me on this _____ day of __________, 200__ at Olongapo City, Philippines.
_____________________
Signature of Officer
Administering Oath
Section 2B.38 Meeting and Expenses of the City Board of Assessment Appeals
(a) The City Board of Assessment Appeals shall meet once a month and as often as necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal.
(b) All expenses of the Board shall be charged against the General Fund of the City Mayor and the Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively.
Section 2B.39 Filing of Assessment Appeals - Any owner or person having legal interest in a property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal.
Section 2B.40 Action by the City Board of Assessment Appeals
(a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind will accept as adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena ad testificandum and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory.
Section 2B.41 Effect of Appeal on the Payment of Real Property Tax - Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
Section 2B.42 City Assessor to Furnish City Treasurer with Assessment Roll - On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer.
Section 2B.43 Notice of Times for Collection of Taxes - The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest, at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be posted in the city website and published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks.
Section 2B.44 Payment Under Protest
(a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words “paid under protest.” The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt thereof.
(b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 2B.13 of this Code.
(c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be refunded to the protestant, or applied as tax credited against his existing or future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
Section 2B.45 Notice of Delinquency in the Payment of the Real Property Tax
(a) When the real property tax or any other tax imposed under this Chapter, becomes delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall, in the city websites, and in a publicly accessible and conspicuous place in each barangay or be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the City.
(b) Such notice shall specify the date upon which the tax becomes delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Section 2B.11 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale.
(c) The City Treasurer shall immediately inform the City Assessor and the city webmaster of payments made by delinquent taxpayer in order to immediately delete the delinquent taxpayer’s data in the list.
Section 2B.46 Remedies for the Collection of Real Property Tax - For collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action.
Section 2B.47 City Government’s Lien - The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor in any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action and may only be extinguished upon payment of the tax and the related interests and expenses.
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