REPUBLIC ACT No. 3134
AN ACT CREATING THE CITY OF LAPU-LAPU
Section 1
This Act shall be known as the Charter of the City of Lapu-Lapu.
ARTICLE I The City as a Public Corporation
Section 2. Territory of the City
The City of Lapu-Lapu, which is hereby created, shall comprise the present territorial jurisdiction of the Municipality of Opon, Province of Cebu.
Section 3. Corporate character
The City of Lapu-Lapu constitutes a political body corporate and as such is endowed with the attribute of perpetual succession and possessed of the powers which pertain to a municipal corporation, to be exercised in conformity with the provisions of this Charter.
Section 4. General powers
The city shall have a common seal, and may alter the same at pleasure, and may take, purchase, receive, hold, lease, convey, and dispose of real and personal property for the general interests of the city, condemn private property for public use, contract and be contracted with, sue and be sued, and prosecute as well as defend to final judgment and execution, actions where its interests are involved, and exercise all the powers hereinafter conferred.
Section 5. Liability for damages
The city shall not be liable or held for damages or injuries to persons or property arising from the failure of the Mayor, the Municipal Board or any other city officer or employee, to enforce the provisions of this Charter, or of any other law or ordinance, or from the negligence of said mayor, municipal board or other city officers or employees while enforcing or attempting to enforce said provisions: Provided, That nothing herein contained shall prevent any aggrieved party from filing a personal action in the proper court against any official or employee of the city government for any act or omission in the performance of his duties.
Section 6. Jurisdiction of the City
The jurisdiction of the City of Lapu-Lapu for police purposes only shall be co-extensive with its territorial jurisdiction; and shall extend to three miles from the shores of the city; and for the purpose of protecting and insuring the purity of the water supply of the city, such police jurisdiction shall also extend over all territory within the drainage area of such water supply, or within one hundred meters of any reservoir, conduit, canal, aqueduct or pumping station used in connection with the city water service. The Municipal Court of the city shall have concurrent jurisdiction with the Justice of the Peace Court of the respective municipalities to try crimes and misdemeanors committed within said drainage area, or within said spaces of one hundred meters. The court first taking jurisdiction of such an offense shall thereafter retain exclusive jurisdiction thereof. The police force of the several municipalities concerned shall have concurrent jurisdiction with the police force of the city for the maintenance of good order and the enforcement of ordinances throughout said zone, area and spaces. But any license that may be issued within said zone, area or spaces shall be granted by the proper authorities of the municipality concerned, and the fees arising therefrom shall accrue to the treasury of the said municipality concerned and not to that of the city.
ARTICLE II The Mayor and the Vice-Mayor
Section 7. The Mayor
The Mayor shall be the chief executive of the city. He shall be elected at large by the qualified voters of the city. No person shall be eligible for the position of mayor unless at the time of the election he is at least twenty-five years of age, a resident of the city for at least two years prior to his election, and a qualified voter therein. He shall hold office for four years, unless sooner removed, and shall receive a salary of six thousand pesos per annum. The Municipal Board may appropriate such sum of money as may be necessary for the house allowance of the Mayor, not to exceed two hundred pesos monthly, or commute the same in addition to his salary.
Section 8. The Vice-Mayor
There shall be elected a Vice-Mayor who shall perform the duties and exercise the powers of the Mayor, in the event of the death, sickness, absence or other temporary incapacity of the Mayor, or in the event of a definite vacancy in the position of Mayor, until said office shall be filled, in accordance with law. The Vice-Mayor shall be elected in the same manner as the Mayor and shall at the time of his election possess the same qualifications as the Mayor.
If, for any reason, the Vice-Mayor is temporarily incapacitated for the performance of the duties of the office of the Mayor, or said office of the Vice-Mayor is vacant the duties and powers of the Mayor shall be performed and exercised by a member of the Municipal Board who shall be chosen by a majority of all the members thereof. Whenever the Vice-Mayor performs the duties and exercises the powers of the Mayor, he automatically ceases to be the presiding officer of the Municipal Board. Where a member of the Municipal Board exercises the functions to the Vice-Mayor, said member ceases temporarily to take part in the deliberations of the Board except to preside. Where the offices of the City Mayor and the Vice-Mayor are left vacant by virtue of the death or permanent disability of the incumbents, vacancies shall be filled by appointments by the President of the Philippines with the consent of the Commission on Appointments.
The Vice-Mayor shall perform such other duties as may be assigned to him by the Mayor or prescribed by law or ordinance. He shall receive a salary of four thousand two hundred pesos per annum.
Section 9. General powers and duties of the Mayor
The Mayor shall have immediate control over the executive and administrative functions of the different departments of the city, subject to the supervision of the President of the Philippines. He shall have the following general powers and duties:
Section 10. Secretary to the Mayor
The Mayor shall appoint one secretary who shall have the rank of a department head and who shall have charge and custody of all records and documents of the city and of any office or department thereof for which provision is not otherwise made; shall keep the corporate seal and affix the same with his signature to all ordinances and resolutions signed by the Mayor and all other official documents and papers of the government of the city as may be required by law or ordinance; shall attest all executive orders, proclamations, ordinances and resolutions signed by the Mayor and shall perform such other duties as the Mayor may require of him; shall, upon request, furnish certified copies of all city records and documents in his charge which are not of a confidential nature, and collect and receive such fees as may be prescribed by law or resolution of the Municipal Board. He shall also perform such duties as are required by the heads of departments of the city government by Section twenty-one hereof. The position of the Secretary shall be regarded as within the unclassified civil service but may be filled in the manner in which classified positions are filled, and if so filled, the appointee shall be entitled to all the benefits and privileges of classified employees, except that he holds office only during the term of the appointing Mayor and until a successor in the office of the Secretary is appointed and qualified unless sooner separated. He shall receive a salary of four thousand pesos per annum.
ARTICLE III The Municipal Board
Section 11. Constitution and organization of the Municipal Board
The Municipal Board shall be the legislative body of the city, and shall be composed of the Vice-Mayor, who shall be its presiding officer, and eight councilors who shall be elected at large by the qualified voters of the city. The Vice-Mayor shall have no right to vote except in case of a tie.
If the Vice-Mayor or a member of the Municipal Board shall be a candidate for office in any election, he shall be disqualified to act with said body in the performance of the duties thereof relative to such election, and if, for such reason, the number of members should be unduly reduced, the President shall appoint any disinterested voter of the city, belonging to the political party of the disqualified member, to act in his place in such matters.
The members of the Municipal Board shall receive a salary of three thousand pesos each per annum.
Section 12. Qualifications, election, suspension and removal of members
The members of the Municipal Board shall, at the time of their election, be qualified electors of the city, residents thereof for at least two years immediately prior to their election and not less than twenty-three years of age. Such members may be suspended or removed from office under the same circumstances, in the same manner, and with the same effect, as elective provincial officers, and the provisions of law governing the suspension or removal of elective provincial officers are hereby made applicable in the suspension or removal of said members.
Election for members of the Board shall be held on the date of the regular election for provincial and municipal officials, and elected members shall assume office on the first day of January next following their election, upon qualifying and shall hold office for four years and until their successors shall have been duly elected and qualified. The eight candidates receiving the greatest number of votes shall be declared elected.
A vacancy in the Municipal Board shall be filled in accordance with the provisions of the Revised Election Code.
Section 13. Secretary of the Board
The Board shall have a secretary, who shall be elected by it to serve during the term of office of the members. A vacancy in the office of secretary shall be filled temporarily for the unexpired term in like manner.
The Secretary shall be in charge of the records of the Municipal Board. He shall keep a full record of the proceedings of the Board, and file all documents relating thereto; shall record, in a book kept for that purpose, all ordinances and all resolutions and motions directing the payment of money or creating liability, enacted or adopted by the Board, with the dates of passage of the same, and of the publication of ordinances; shall keep a seal, circular in form, with the inscription "Municipal Board-City of Lapu-Lapu," in the center of which shall be placed the arms of the city, and affix the same, with his signature, to all ordinances and other official acts of the Board, and shall present the same for signature to the presiding officer; shall cause such ordinance passed to be punished as herein provided; shall, upon request, furnish certified copies of all records of public character in his charge under the seal of his office and collect and receive therefor such fees as may be prescribed by resolution of the Board; and shall keep his office and all records therein which are not of a confidential nature open to public inspection during usual business hours. The compensation of the secretary shall be four thousand pesos per annum.
Section 14. Legislative procedure
The Board shall hold two ordinary sessions for the transaction of business during each week on days which it shall fix by resolution, and such extraordinary sessions, as may be called by the Mayor. It shall sit with open doors unless otherwise ordered by the affirmative vote of a majority of all the members. It shall keep a record of all its proceedings and determine its rules of procedure not herein set forth. A majority of all the members of the Board shall constitute a quorum for the transaction of business, but a smaller number may adjourn from day to day and may compel the immediate attendance of any member who is absent without good cause by issuing to the police of the city an order for his arrest and production at the session under such penalties as shall have been previously prescribed by ordinance. The affirmative votes of a majority of all the members shall be necessary for the passage of any ordinance, or of any resolution or motion directing the payment of money or creating liability, but other measures shall prevail upon the majority vote of the members present at any session duly called and held. The ayes and nays shall be taken and recorded upon the passage of all ordinances, upon all resolutions or motions directing the payment of money or creating liability, and, at the request of any member, upon any other resolution or motion. Each approved ordinance, resolution or motion shall be sealed with the seal of the Municipal Board, and recorded in a book kept for the purpose and shall, on the day following its passage, be posted by the secretary at the main entrance of the City Hall and in at least two other public places, and shall take effect and be in force on and after the tenth day following its passage unless otherwise stated in said ordinance, resolution or motion or vetoed by the Mayor as hereinafter provided. A vetoed ordinance, if repassed, shall take effect ten days after the veto is overridden by the required votes unless otherwise stated in the ordinance, resolution or motion or again disapproved by the Mayor.
Each ordinance and each resolution or motion directing the payment of money or creating liability, enacted or adopted by the Board, shall be forwarded to the Mayor for his approval. Within ten days after the receipt of the ordinance, resolution or motion, the Mayor shall return it with his approval or veto. If he does not return it within that time, it shall be deemed to be approved. If he returns it with his veto, his reasons therefor in writing shall accompany it. It may then again be enacted by a two-thirds vote of all the members of the Board, and again forwarded to the Mayor for his approval, and if within ten days after its receipt he does not again return it with his veto, it shall be deemed to be approved. If within said time he again returns it with his veto, it shall be forwarded forthwith to the President for his approval or disapproval which shall be final.
The Mayor shall have the power to veto any particular item or items of an appropriation ordinance, or of an ordinance, resolution or motion directing the payment of money or creating liability, but the veto shall not affect the item or items to which he does not object. The item or items objected to shall not take effect except in the manner heretofore provided in this section as to ordinances, resolutions or motions returned to the Board with his veto; but should an item or items in an appropriation ordinance be disapproved by the Mayor, the corresponding item or items in the appropriation ordinance of the previous year shall be deemed re-enacted.
Section 15. Legislative powers
The Municipal Board shall have the following legislative powers:
Section 16. Restrictive provisions
No commercial sign, signboard, or billboard shall be erected or displayed on public lands, premises or buildings. If, after due investigation, and having given the owners an opportunity to be heard, the Mayor should consider any sign, signboard or billboard displayed or exposed to public view as offensive to the sight or is otherwise a nuisance, he may order the removal of such sign, signboard or billboard, and if same is not remove within ten days after he has issued such order, he may himself cause its removal, and the sign, signboard, or billboard shall thereupon be forfeited to the city and the expenses incident to the removal of the same shall become a lawful charge against any person or property liable for the erection or display thereof.
ARTICLE IV Barrio Councils
Section 17. Barrio Councils
In each barrio there shall be organized a barrio council which shall be composed of a barrio lieutenant who shall be its chairman, a sub-barrio lieutenant who shall assist the barrio lieutenant in the discharge of his duties, a councilman for livelihood, a councilman for education, and a councilman for health who, in addition to their other duties, shall look after the enforcement of laws, ordinances and resolutions, pertaining to matters comprised within their respective offices and the promotion of the welfare of the barrio. They shall be elected at a meeting to be attended by at least one-third of all the residents of the barrio who are qualified voters. The election shall take place annually not earlier than the third Saturday of January and not later than the second Saturday of February. The councilor assigned to the barrio shall convoke and preside over the meeting. He shall appoint a board of inspectors and canvassers to conduct the election. The manner of election shall be by secret ballot. Those who obtained the highest number of votes for the position for which they are candidates shall be declared elected and shall assume office immediately: Provided, however, That no person shall be eligible as a candidate for the barrio council unless he has been a resident of the barrio for at least six months immediately prior to the election, at least twenty-one years of age at the time of the election, able to read and write and possesses the necessary training, experience, and fitness for the position. Any person who is a resident of the barrio and is twenty-one-years of age or over and is able to read and write is eligible to vote in the election, provided he has been a resident of the barrio for at least three months prior to the election.
The members of the barrio council shall hold office for one year or until their successors are duly elected and qualified. But in no case can he be re-elected for more than four consecutive terms, unless two years have elapsed from the expiration of his last term, in which case he shall again be eligible for election to any barrio office. The councilor may, for cause, recommended to the municipal board the suspension or dismissal of any of the members of the barrio council. They shall not receive any compensation or emolument of any kind.
The barrio council shall have the power to promulgate rules not inconsistent with law or ordinances of the municipal board and, subject to the approval of the latter, shall be operative within the barrio. The council shall be responsible for the planning, budgeting and spending of funds belonging to the barrio treasury and shall have the following powers and duties:
Section 18. Duties of barrio lieutenants
The barrio lieutenant shall assist the councilor assigned to such barrio in the performance of his duties. In the absence or incapacity of the barrio lieutenant, his duties shall be performed by the sub-barrio lieutenant.
Section 19. Barrio police force
There shall be a barrio police force whose members shall be appointed by the Mayor and who, together with the members of the barrio council, shall be deemed agents of person in authority.
ARTICLE V Departments and Offices of the City
Section 20. City Departments
There shall be the following city departments over which the Mayor shall have direct control and supervision, any existing law to the contrary notwithstanding:
1. Department of Finance 2. Department of Engineering and Public Works 3. Law Department 4. Department of Health 5. Police Department 6. Fire Department 7. Department of Assessment The Municipal Board may from time to time make such readjustment of the duties of the several departments as the public interest may demand, and, with the approval of the President, may consolidate any department, division or office of the city with any other department, division or office.
Section 21. Powers and duties of heads of departments
Each head of department of the city government shall be in control of such department under the direction and supervision of the Mayor, and shall possess such powers as may be prescribed herein or by ordinance. He shall certify to the correctness of all payrolls and vouchers of his department covering the payment of money before payment, except as herein otherwise expressly provided. At least four months before the beginning of each fiscal year, he shall prepare and present to the Mayor an estimate of the receipts and appropriation necessary for the operation of his department for the ensuing fiscal year, and shall submit therewith such information for purposes of comparison as the Mayor may desire. He shall submit to the Mayor as often as required reports covering the operation of his department.
In case of the absence of sickness, or inability to act for any other reason, of the head of one of the city departments, or in case of temporary vacancy, the officer next in rank of that department shall perform the duties of the department head concerned.
Section 22. Appointment and removal of officials and employees
The President of the Philippines, with the consent of the Commission on Appointments, shall appoint the judge and auxiliary judge, the city treasurer, the city engineer, the city fiscal and his assistants, the chief of police, the city health officer, the city assessor, the chief of the fire department, the city superintendent of schools, and other heads of such city departments as may be created. Said officers shall not be suspended nor removed except in the manner and for causes provided by law.
Subject to the provisions of the Civil Service Law, the Mayor shall appoint all other officers and employees paid out of city funds, and they shall be suspended or removed in accordance with law.
Section 23. Officers not to engage in certain transactions
It shall be unlawful for any city officer, directly or indirectly, individually or as a member of a firm, to engage in any business transaction with the city, or with any of its authorized officials, boards, agents or attorneys, whereby money is to be paid, directly or indirectly, out of the resources of the city to such person or firm; or to purchase any real estate or other property belonging to the city, or which shall be sold for taxes or assessments, or by virtue of legal process at the suit of the city; or to be surety for any person having a contract or doing business with the city, for the performance of which security may be required; or to be surety on the official bond of any officer of the city; and shall not be financially interested in any transaction or contract in which the national government or any subdivision or instrumentality thereof is an interested party.
ARTICLE VI Relation to Bureaus and Offices
Section 24. The General Auditing Office
The Auditor General shall receive and audit all accounts of the city, in accordance with the provisions of law relating to Government accounts and accounting. The city auditor shall be appointed by the Auditor General and shall receive a salary of five thousand one hundred pesos per annum, one-half to be paid by the National Government and the other half by the city.
Section 25. The Bureau of Public Schools
The Director of Public Schools shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines, and the city superintendent of schools shall have all the powers and duties in respect to the schools of the city as are vested in division superintendents in respect to schools of their division: Provided, That the operational expenses of primary and intermediate schools shall be borne by the National Government.
Section 26. The Bureau of Supply Coordination
The Director of Supply shall purchase and supply in accordance with law all supplies, equipment, materials and property of every kind, except real estate for the use of the city and any of its departments or offices. But contracts for completed work of any kind for the use of the city or any of its departments or offices, involving both labor and materials, where the materials are furnished by the contractor shall not be deemed to be within the purview of this section.
Section 27. Reports to the Mayor concerning schools
The city superintendent of schools shall make a quarterly report of the conditions of the schools and school buildings of the city to the Mayor, and such recommendations as seem to him wise relative to improving the schools or school buildings in the city.
ARTICLE VII Department of Finance
Section 28. The City Treasurer His powers and duties
There shall be a city treasurer who shall have charge of the department of finance and shall act as chief fiscal officer and financial adviser of the city and custodian of its funds. He shall receive a salary of five thousand four hundred pesos per annum. He shall have the following general powers and duties:
Section 29. The City Engineer His powers and duties
There shall be a city engineer who shall have charge of the department of engineering and public works. He shall receive a salary of five thousand four hundred pesos per annum. He shall have the following powers and duties:
Section 30. Execution of authorized public works and improvements
All repair or construction of any work or public improvements, except parks, boulevards, streets or alleys, involving an estimated cost of three thousand pesos or more shall be awarded by the Mayor upon the recommendation of the city engineer to the lowest responsible bidder after public advertisement by posting notices of the call for bids in conspicuous places in the City Hall and by publication in the Official Gazette, both for not less than ten days: Provided, however, That the city engineer may, with the approval of the President of the Philippines, upon the recommendation of the Secretary of Public Works and Communications, execute by administration any such public work costing three thousand pesos or more.
In case of public works involving an expenditure of less than three thousand pesos, it shall be discretionary with the city engineer either to proceed with the work himself or to let the contract to the lowest bidder after such publication and notice as shall be deemed appropriate or as may be, by regulations, prescribed.
ARTICLE IX Law Department
Section 31. The City Fiscal His powers and duties
There shall be a city fiscal who shall discharge his duties under the general supervision of the Secretary of Justice. The city fiscal shall receive a salary of five thousand four hundred pesos per annum. There shall be an assistant city fiscal who shall receive a salary of four thousand two hundred pesos per annum. The city fiscal shall be the chief legal adviser of the city and all offices and departments thereof. He shall have the following powers and duties:
Section 32. The City Health Officer His powers and duties
There shall be a city health officer who shall have charge of the department of health and shall receive a salary of five thousand four hundred pesos per annum. He shall have the following powers and duties:
Section 33. The Chief of Police His powers and duties
There shall be a chief of police who shall have charge of the police department and shall receive a salary of five thousand four hundred pesos per annum. He shall have the following powers and duties:
Section 34. Chief of Secret Service
There shall be a chief of the secret service who shall, under the chief of police, have charge of the detective work of the department and of the detective force of the city, and shall perform such other duties as may be assigned to him by the chief of police or prescribed by law or ordinance.
Section 35. Peace officers their powers and duties
The Mayor, the chief of police, the deputy chief of police, the chief of the secret service, and all officers and members of the city police and detective force shall be peace officers. Such peace officers are authorized to serve and execute all processes of the municipal court and criminal processes of all other courts to whomsoever directed within the jurisdictional limits of the city or within the police limits as hereinbefore defined; within the same territory, to pursue and arrest without warrant, any person found in suspicious places or under suspicious circumstances reasonably tending to show that such person has committed, or is about to commit, a crime or breach of the peace; to arrest cause to be arrested, without warrant, any offender when the offense is committed in the presence of a peace officer or within his view; and, in such pursuit or arrest, to enter any building, ship, boat, or vessel or take into custody any person therein suspected of being concerned in such crime or breach of the peace, and any property suspected of having been stolen; and to exercise such other powers and perform such other duties as may be prescribed by law or ordinance. They shall detain an arrested person only in ordinance with the provisions of existing laws relative to such detention. Whenever the Mayor shall deem it necessary to avert danger or to protect life and property, in case of riot, disturbance, or public calamity, or when he has reason to fear any serious violation of law and order, he may call upon the provincial commander or other members of the Armed Forced of the Philippines. Except upon the occurrence of any such conditions, police jurisdiction and supervision and the preservation of peace and order shall pertain exclusively to the peace officers herein mentioned, existing law to the contrary notwithstanding.
ARTICLE XII Fire Department
Section 36. Chief of Fire Department
There shall be a chief of fire department who shall have the management control of all matters relating to the administration, organization, government, discipline, and disposition of the fire forces. He shall receive a salary of three thousand six hundred pesos per annum and shall have the following powers and duties:
Section 37. The City Assessor His powers and duties
There shall be a city assessor who shall have charge of the department of assessment and who shall receive a salary of five thousand one hundred pesos per annum. The city assessor shall have the following powers and duties:
Section 38. Real estate exempt from taxation
The following shall be exempted from taxation:
Section 39. Declaration to be made by person acquiring or improving real estate
It shall be the duty of each person who, at any time, acquires real estate in the city, and of each person who constructs or adds to any improvements on real estate owned by him in the city, to prepare and present to the city assessor within a period of sixty days next following such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acquired or the improvement constructed or addition made by him and a description of such property sufficient to enable the city assessor readily to identify the same. Any person having acquired real estate who fails to make and present the declaration herein required within the period of sixty days shall be deemed to have waived his right to notice of the assessment of such property and the assessment of the same in the name of its former owner shall in all such cases, be valid and binding on all persons interested, and for all purposes, as though the same has been assessed in the name of its present owner.
Section 40
Action when owner makes no returns, or is unknown, or ownership is in dispute or in doubt, or when land and improvements are separately owned. If the owner of any parcel of real estate shall fail to make a return thereof, or if the city assessor is unable to discover the owner of any real estate, he shall nevertheless list the same for taxation, and charge the tax against the true owner, if known, and if unknown, then as against an unknown owner. In case of doubt or dispute as to the ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. When it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property shall be made.
Section 41. Action in case estate has escaped taxation
If it shall come to the knowledge of the city assessor that any taxable real estate in the city has escaped listing, it shall be his duty to list and value the same at the time and in the manner provided in the next succeeding section and to charge against the owner thereof the taxes due for the current year and the last preceding one year, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and if the failure of the city assessor to assess such taxes at the time when they should have been assessed was due to any fault or negligence on the part of the owner of such property, the penalties shall be added to such back taxes as though they had been assessed at the time when they should have been assessed.
Section 42. When assessment may be increased or decreased
The city assessor shall, during the first fifteen days of January of each year, add to his list of taxable real estate in the city the value of the improvements placed upon such property during the preceding year, and any property which is taxable and which has theretofore escaped taxation. He may during the same period revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessment as the case may be.
Section 43. Publication of complete list and proceeding thereon
The city assessor shall, after the list shall have been completed, inform the public by notice published for seven days in a newspaper of general circulation in the city, if any, and by notice posted for seven days at the main entrance of the City Hall, that the list is on file in his office and may be examined by any person interested therein, and that upon the date fixed in the notice, which shall not be later than the tenth day of February, the city assessor will be in his office for the purpose of hearing complaints as to the accuracy of the listing of the property and the assessed value thereof. He shall further notify in writing each person the amount of whose tax will be changed by such proposed revision by delivering or mailing at least thirty days in advance of the date fixed in the notice, such notification to such person or his authorized agent at the last known address of such owner or agent in the Philippines.
It shall be his duty carefully to preserve and record in his office copies of said notice. On the day fixed in the notice, and for five days thereof, he shall be present in his office to hear all complaints filed within the period by persons against whom taxes have been assessed as owners of real estate, and he shall make his decision forthwith and enter the same in a well-bound book, to be kept by him for that purpose, and if he shall determine that injustice had been done or errors have been committed he is authorized to amend the list in accordance with his findings.
Section 44. City Assessor to authenticate list of real estate assessed
The city assessor shall authenticate each list of real estate valued and assessed by him as soon as the same is completed, by signing the following certificate at the foot thereof:
| "I hereby certify that the foregoing list contains a true statement of the piece or pieces of taxable real estate belonging to each person named in the list, and its true cash value, and that no real estate taxable by law in the City of Lapu-Lapu has been omitted from the list, according to the best of my knowledge and belief. | | | --- | --- | | | (Signature of City Assessor)" |
Section 45. Time and manner of appealing to City Board of Tax Appeals
There shall be a City Board of Tax Appeals which shall be composed of five members to be appointed by the President of the Philippines with the consent of the Commission on Appointments. Three members of the Board shall be selected from among government officials in the city other than those in charge of assessment and they shall serve without additional compensation.
The two other members shall be selected from among property owners in the city and they shall each receive a compensation of ten pesos for each day of session actually attended. The chairman of the Board shall be designated in the appointment and shall have the power to designate any city official or employee to serve as the secretary of the Board without additional compensation.
The members of the City Board of Tax Appeals shall hold office for a term of two years unless sooner removed by the President of the Philippines.
Section 46. Oath to be taken by member of the City Board of Tax Appeals
Before organizing as such, the members of the City Board of Tax Appeals shall take the following oath before the municipal judge or any other officer authorized to administer oaths:
| "I do solemnly swear (or affirm) that I will bear and determine well and truly all matters and issues between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last words are to be stricken out.) |
(Signature)
"Subscribed and sworn to (or affirmed) before me this __________ day of _______________, 19______
(Signature and title of officer administering oath)"
For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.