REPUBLIC ACT No. 5502
AN ACT REVISING REPUBLIC ACT NUMBERED THIRTY-TWO HUNDRED AND SEVENTY-EIGHT OTHERWISE KNOWN AS THE CHARTER OF THE CITY OF CALOOCAN.
Section 1
This Act shall be known as the Revised Charter of the City of Caloocan.
ARTICLE I General Provisions
Section 2. Territory of the City of Caloocan
The City of Caloocan, as created by Republic Act Numbered Thirty-two hundred and seventy-eight, shall comprise the present territorial jurisdiction of the Municipality of Caloocan, in the Province of Rizal. For all administrative and municipal purposes, the provisions of Republic Act Numbered Thirty-five hundred and ninety shall not apply to the City of Caloocan, and for this purpose section twenty-six of the said Act is hereby modified accordingly.
Section 3. Corporate character of the City
The City of Caloocan 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. Seal and general powers of the City
The City shall have a common seal, and may alter the same at pleasure. It may take, purchase, receive, hold, lease, convey, and dispose of real and personal property for the general interest of the city, condemn private property for public use, contract and be contracted with, sue and be sued, prosecute and defend to final judgment and execution suits wherein said city is a party, and exercise all the powers hereinafter conferred.
Section 5. The City not liable for damages
The City shall not be liable or held for damages or injuries to persons or property arising from the failure of the Municipal Board, the Mayor 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 Municipal Board, Mayor or other city officers or employees while enforcing or attempting to enforce the provisions thereof.
Section 6. Jurisdiction of the City
The jurisdiction of the City of Caloocan for police purposes only shall be co-extensive with its territorial jurisdiction, 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 City Court of the city shall have concurrent jurisdiction with the municipal court or city court of the respective municipalities or cities, to try crimes and misdemeanors committed within said drainage area, or within said spaces of one hundred meters. The court first taking jurisdiction thereof. The police force of the several municipalities and cities 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 city or municipality concerned, and the fees arising therefrom shall accrue to the treasury of the said city or municipality concerned and not to the City of Caloocan.
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 twenty thousand pesos per annum. The Municipal Board may appropriate such sum of money as may be reasonably necessary for the house allowance of the Mayor, or commute the same in addition to his salary.
Section 8. The Vice-Mayor
There shall be elected a Vice- Mayor who shall be the presiding officer of the Municipal Board. 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. He shall receive a salary of sixteen thousand pesos per annum.
The Vice-Mayor shall perform the duties and exercise the powers of the mayor in the event of the latter's sickness, absence or other temporary incapacity to discharge the powers and duties of his office. In the event of a permanent vacancy in the Office of the Mayor, the Vice- Mayor shall become Mayor for the completion of the unexpired term. If the Vice-Mayor is temporarily incapacitated for the performance of his official duties, or is serving as Acting Mayor, the member of the Municipal Board who received the highest number of votes in the last election shall serve as Acting Vice-Mayor; and in the event of such inability of the elected Mayor, the Vice- Mayor, is for any reason, temporarily incapacitated for the performance of the duties of the Mayor, or the office of the Vice-Mayor is vacant, the member of the Board who received the highest number of votes in the last election, shall serve as Acting Mayor and while so serving shall not perform any duty as a member of the Board. In such event, the remaining members of the Board shall elect from among themselves the presiding officer. 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 of the Vice-Mayor, said member ceased to take part in the considerations of the Board except to preside. For service as Acting Mayor or Acting Vice-Mayor, the Vice-Mayor or member of the Board shall receive a total compensation equivalent to the salary of the Mayor or Vice-Mayor as the case may be, during the period of such service.
The Vice-Mayor shall perform such other duties as may be assigned to him by the Mayor or prescribed by law or ordinance.
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. He shall have the following general powers and duties:
Section 10. Secretary to the Mayor
The Mayor shall appoint one secretary who shall hold office at the pleasure of the Mayor and who shall receive a compensation of eleven thousand pesos per annum.
The Secretary shall have the rank of a department and shall have charge and custody of all records and documents of the Office of the Mayor; shall keep the corporate seal and affix the same with his signature to all ordinances and resolutions signed by the Mayor and to 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; shall upon request, furnish certified copies of all city records and documents in his charge which are not of a confidential nature and charge until otherwise fixed by the municipal board twenty centavos for each one hundred words including the certificate, the fees to be paid directly to the city treasurer. He shall also perform such duties as are required by the heads of departments of the city government by Section eighteen hereof, and such other duties as the Mayor may require of him. 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.
ARTICLE III The Municipal Board
Section 11. Constitution and organization of the Municipal Board Compensation of members thereof
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 twelve councilors who shall be elected at large by the qualified voters of the city during every election for provincial and municipal officials in accordance with the provisions of the Revised Election Code. The Vice-Mayor shall have no right to vote except in case of a tie.
In case of sickness, absence, suspension or other temporary disability of any member of the Board, or if necessary to maintain quorum, the President of the Philippines may appoint a temporary substitute, who shall possess all the rights and perform all the duties of a member of the Board until the return to duty of the regular incumbent.
The members of the Municipal Board shall receive a salary of twelve 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.
Elections for members of the Board shall be held on the date of the regular election for provincial and municipal offices, 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 twelve 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 member. A vacancy in the office of secretary shall be filled temporarily or 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 of creating liability enacted or adopted by the Board, with the dates of passage of the same and of the publication or ordinances; shall keep a seal, circular in form with the inscription "Municipal Board. City of Caloocan," 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 officials acts of the Board, and shall present the same for signature to the presiding officer; shall cause each ordinance passed to be published 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 charge until otherwise fixed by the Municipal Board twenty centavos for each one hundred words including the certificate, the fees to be paid directly to the city treasurer; 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 nine thousand two hundred pesos per annum.
Section 14. Method of transacting business by the Board
Veto. Authentication and publication of ordinances. 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 or upon request of six members of the Board. 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 vote 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 any other measure 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, signed by the presiding officer and the secretary of the 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 within said time.
Each ordinance enacted by the Board, and each resolution or motion directing the payment of money or creating liability, 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 of the Philippines 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 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 reenacted unless otherwise expressly directed in the veto.
Section 15. General powers and duties of the Board
Except as otherwise provided by law, and subject to the conditions and limitations thereof, 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 the same is not removed 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 expense incident to its removal shall become a lawful charge against any person or property liable for the erection or display thereof.
ARTICLE IV Department and Offices of the City
Section 17. City departments
There shall be the following city departments over which the Mayor shall have direct control and supervision:
1. Department of Finance 2. Department of Engineering and Public Works 3. Office of the City Legal Officer 4. Office of City Registrar 5. Department of Health 6. Police Department 7. Fire Department 8. Department of Assessment 9. Caloocan City General Hospital On recommendation of the City Mayor, 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 may consolidate any department, division or office of the city with any other department, division or office.
Section 18. Powers and duties of heads of departments
Each head of department of the city government shall have control of such department 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 opening of each fiscal year, he shall prepare and present to the Mayor an estimate of the appropriation necessary for the operation of his department during 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 or 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 19. Appointment and removal of officials and employees
The mayor shall appoint subject to Civil Service law rules and regulations the city assessor, the city agriculturist, the city chief of police, the chief of the city fire department, and other heads of offices entirely paid out of city funds and their respective assistants or deputies. The President of the Philippines shall appoint, with the consent of the Commission on Appointments, the judges and auxiliary judges of the city court, the judge of the juvenile and domestic relations court, the city treasurer, the city engineer, the city fiscal and his assistants, the city health officer, and other heads of such city departments as may be created. Said officer shall not be suspended nor removed except in the manner and for cause provided by law. The Secretary of Education shall appoint the city superintendent of schools and assistant city superintendent of schools.
All other officers and employees of the city whose appointments are not otherwise provided for by law shall be appointed by the Mayor upon recommendation of the corresponding city department head in accordance with the Civil Service Law, and they shall be suspended or removed in accordance with said law.
Section 20. Full time duty
Each city officer, except members of the Municipal Board, shall devote his time and attention exclusively during the usual office hours to the duties of this office, and members of the municipal board shall attend the regular sessions of the Board. No city officer shall hold more than one office unless expressly so provided by law. But this section shall not apply to other persons discharging public duties in the city under the National Government who receive no compensation for their services.
Section 21. 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 assessment, 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 V Relation to Bureaus and Offices
Section 22. 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 fifteen thousand pesos per annum, one-half of which is to be paid by the National Government and the other half by the city.
"Sec. 22-A. Ex-officio Sheriff of the City. The clerk of court of the Court of First Instance of Rizal who is officially stationed at the City of Caloocan shall be the ex-officio sheriff of the City, and all fees collected by him or by his deputies as such ex-officio sheriff shall be turned over to the city treasurer for the benefit of the City: Provided, That such amounts of sheriff's fees as are still in the possession of the city treasurer on the approval of this act shall be credited and remitted to the city for its general purposes."
Section 23. 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 the schools of their division: Provided, That the salary of the city superintendent of schools and the operational expenses of primary and intermediate schools, including rentals of buildings for such schools, shall be borne by the National Government: Provided, further, That the salary of the city superintendents of schools, as well as the rentals of the school buildings herein mentioned, shall be charged against the twenty per centum additional share of the city, as provided in section sixty-six hereof, from the one per centum additional real estate tax imposed under the provisions of Republic Act numbered fifty four hundred and forty-seven, until the necessary amounts therefor shall have been provided for in the general appropriation act.
Section 24. Reports to the Mayor concerning schools
The city superintendents 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 VI Department of Finance
Section 25. 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 fifteen thousand pesos per annum. He shall have the following general powers and duties:
Section 26. The Assistant City Treasurer
There shall be an assistant city treasurer who shall assist the city treasurer in the discharge of his official duties. He shall perform such other duties as may be imposed upon him by the city treasurer or prescribed by law or ordinance. He shall be appointed by the Mayor upon the recommendation of the city treasurer and subject to the approval of the Secretary of Finance and shall receive a salary of ten thousand two hundred pesos per annum.
The assistant city treasurer shall have authority to administer oaths concerning notices and notifications to those delinquent in the payment of the real estate taxes and concerning official matters relating to the city treasury or otherwise arising in the office of the city treasurer.
ARTICLE VII Department of Engineering and Public Works
Section 27. 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 fifteen thousand pesos per annum. He shall have the following powers and duties:
Section 28. Execution of authorized public works and improvements
The city is hereby authorized to undertake and carry out any public works projects or improvements, financed by the city funds or any other fund borrowed from or advanced by private third party under the supervision of the city engineer without the intervention of the Department of Public Works and Communications. The approval of the plans and specifications thereof by the City Mayor and the city engineer shall constitute sufficient warrant for the undertaking and execution of said projects or improvements. The city may, however, consult if it so desires, the Department of Public Works and Communications in connection with the preparation of the plans and specifications for the city public works projects. The city is likewise authorized to execute public works projects either by administration or by contracts under the usual bidding procedure of the government: Provided, That in the case where expenditures of public funds is not involved, public bidding may be dispensed with.
ARTICLE VIII Law Department
A. THE OFFICE OF THE CITY LEGAL OFFICER
Section 29. The City Legal Officer
His power and duties. There shall be a city legal officer who shall be the chief of the law department of the city. He shall be the chief legal adviser of the city and all offices and departments thereof and shall receive a salary of fifteen thousand pesos per annum. He shall have the following powers and duties:
B. OFFICE OF THE CITY REGISTRAR
Section 29
-A. The office of civil registrar is hereby created which shall have the duties of issuing marriage licenses required by law to be issued before the solemnization of marriage. It shall be the duty of the civil registrar or his authorized deputy to:
C. OFFICE OF THE CITY FISCAL
Section 30. The City Fiscal His powers and duties
There shall be a city fiscal, a first assistant city fiscal, a second assistant city fiscal, a third assistant city fiscal, a fourth assistant city fiscal, and three fifth assistant city fiscal, who shall receive salaries in accordance with existing salary laws: Provided, That the salaries of the fourth assistant city fiscal and the three fifth assistant city fiscals shall be paid wholly from national funds. The city fiscal shall have the following powers and duties:
Section 31. 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 fifteen thousand pesos per annum. He shall have an assistant to assist him in his duties who shall have a salary of ten thousand two hundred pesos per annum. The city health officer shall have the following powers and duties:
1. He shall, under the directions of the city health officer, act as the Executive officer of the department. 2. He shall perform such other duties as may be imposed upon him by the city health officer or as may be prescribed by laws or ordinances. 3. He shall act as head of the department in case of incapacity or absence of the city health officer; or when vacancy to the position exists until such time as the position is filled in accordance with law. ARTICLE X Police Department
Section 32. The chief of police His powers and duties
There shall be a chief of police who shall receive a salary of fifteen thousand pesos per annum and who shall have charge of the police department and everything pertaining thereto, including the organization and disposition of the city police and detective bureau; shall quell riots, disorders, disturbances of the peace, and shall arrest and prosecute violators of any law or ordinance; shall exercise exclusive supervision over land and water within the jurisdiction of the city; shall be charged with the protection of the rights of persons and property wherever found within the jurisdiction of the city; shall exercise supervision, administration, and control over the city jail and municipal prisoners in the city jail until they shall be released from custody, in accordance with law, or delivered to the warden of the proper prison upon order from a court of competent jurisdiction; may take good and sufficient bail for the appearance before the city court of any person arrested for violation of any city ordinance: Provided, however, That he shall not exercise this power in cases of violations of any penal law, except when the fiscal of the city shall so recommend and fix the bail to be required, of the person arrested; shall have authority, within the police jurisdiction of the city, to serve and execute criminal processes of any court, and shall promptly and faithfully execute all writs and process of the city courts and all criminal processes of the Court of First Instance of the city, when placed in his hands for that purpose; shall exercise supervision over the police training school established in accordance with the rules and regulations of the police department; shall cause medico-legal examination by the medical examiner of the Caloocan City Police Department of victims of violence or foul play, sex crimes, accidents sudden death when the cause thereof is not known, self- inflicted injuries, intoxication, drug addiction, states of malingering and mental disorders, which are being investigated by the Caloocan City Police Department, or in exceptional cases, by other agencies requesting assistance of the Caloocan City Police Department; and shall cause examination by the medical examiner of the Caloocan Police Department or by a criminal investigation laboratory established within said department, of evidences and telltale marks of crime; and he shall have authority, within the police jurisdiction of the city, to verify license and/or permits of all persons holding firearms he shall have such powers and perform such further duties as may be prescribed by law or ordinance.
He may issue supplementary regulations not incompatible with law or general regulations promulgated by the proper department head of the National Government, in accordance with law, for the government of the city police and detective force.
Section 33. The Deputy Chief of Police
There shall be a deputy chief of police whose duties shall be to act as chief in the absence or incapacity of the chief of police, and under the direction of the chief of police, to look after the discipline of the police force and perform such other duties as may be imposed upon him by the chief of police or prescribed by law or ordinance. He shall receive a salary of ten thousand two hundred pesos per annum.
Section 34. Chief of Detectives
There shall be a chief of the detectives 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 detectives, 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 city 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 peace; to arrest or cause to be arrested, without warrant, any offender when the offense is committed in the presence of a peace office 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 accordance 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 request the assistance of the Philippine Constabulary or other members of the Armed Forces of the Philippines and/or other police agencies. Except only in such cases of specific request made, police jurisdiction and supervision and the preservation of peace and order shall pertain exclusively to the peace officer herein mentioned.
ARTICLE XI Fire Department
Section 36. Chief of Fire Department
There shall be a chief of fire department who shall have the management and control of all matters relating to the administration, organization, government, discipline, and disposition of the fire forces. He shall receive a salary of fifteen thousand pesos per annum. He shall have the following powers and duties:
Section 37. Deputy Chief of the Fire Department
There shall be a deputy chief of the fire department whose duties shall be to act as chief in the absence or incapacity of the chief of the fire department, and, under the direction of the chief of the fire department, to look after the discipline of the fire force and perform such duties as may be imposed upon him by the chief or prescribed by law or ordinance. He shall receive a salary of ten thousand two hundred pesos per annum.
ARTICLE XII Department of Assessment
Section 38. 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 fifteen thousand pesos per annum. He shall have the following powers and duties:
Section 39. Real estate exempt from taxation
The following shall be exempted from taxation:
Section 40. Declaration to be made by persons 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 based on the pertinent documents or plan duly approved by the corresponding authority, 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 and findings based on the provisions of the assessment laws shall in all such cases, be valid and binding on all persons interested, and for purposes, as though the same has been assessed in the name of its present owner.
Should the tax declaration called for herein be not filed or if filed the same is disapproved, the city assessor or his duly authorized deputies may make the tax declaration for the property and the assessor's declarations shall be conclusive for real estate taxation.
Section 41
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, upon presentation of documents showing proof of possession for taxation purposes only. Where it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made.
Section 42. 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 for the current year and for all other years during which it would have been liable if assessed from the first in proper course but in no case for more than four years prior to the year of the initial assessment, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and if they are not paid before the expiration of the tax collection period next ensuing, all the penalties shall be added to such back taxes as though they have been assessed at the time they should have been assessed.
Section 43. When assessment may be increased or decreased
The city assessor may at any time of the year but not later than December 15 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, re-adjust and correct the assessed value and/or erroneous assessment 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: Provided, That revision shall not be made more than once every five years.
Section 44. City Assessor to authenticate list of real estate assessed
The city assessor shall complete the listing and valuation of all real estate situated within the city on or before the thirty-first day of December of each year, and when completed shall authenticate the same by signing the following certificate at the foot of the list:
| "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 case value, and that no real estate taxable by law in the City of Caloocan has been omitted from the list, according to the best of my knowledge and belief. | | | --- | --- | | | (Signature of City Assessor) |
Section 45. Publication of complete list and proceedings 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.
It shall be his duty to preserve carefully and record in his office copies of said notice. On the day fixed in the notice, and for five days thereafter, 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 46. Time and manner of appealing to City Board of Tax Appeals
In case any owner of real estate or his authorized agents shall feel aggrieved by any decision of the city assessor under the preceding sections of this Article, such owner or agent may, within thirty days after the entry of such decision, appeal to the City Board of Tax Appeals. The appeal shall be perfected by filing a written notice of the same with the city assessor and it shall be the duty of that office forthwith to transmit the appeal to the City Board of Tax Appeals with all the written evidence in his possession relating to such assessment and valuation.
Section 47. Constitution and compensation of 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 City Mayor. 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 twenty 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 City Mayor.
Section 48. Oath to be taken by members 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 City judge or any other officer authorized to administer oaths:
| "I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issue between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last four 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.