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ACT NO. 2257
ACT NO. 2257 - AN ACT AMENDING
SECTIONS FORTY-SIX, FORTY-SEVEN, FIFTY, FIFTY-SEVEN, SEVENTY-FIVE AND
SEVENTY-SIX OF ACT NUMBERED ONE HUNDRED AND EIGHTY-THREE, ENTITLED "AN
ACT TO INCORPORATE THE CITY OF MANILA," AND ADDING AT THE END THEREOF A
NEW SECTION NUMBERED EIGHTY-NINE: BY PROVIDING THAT THE RATE OF THE
ANNUAL TAX ON THE ASSESSED VALUE OF REAL ESTATE FOR THE CITY OF MANILA
SHALL BE ONE AND ONE-HALF PER CENT; ENLARGING THE POWERS OF THE CITY
ASSESSOR AND COLLECTOR IN THE MATTER OF THE ASSESSMENT AND COLLECTION
OF SAID TAX; PROVIDING FOR THE ASSESSMENT AND COLLECTION OF SPECIAL
TAXES FOR PUBLIC IMPROVEMENTS, AND FOR OTHER PURPOSES
Section 1. Section forty-six of Act Numbered One hundred and
eighty-three, entitled "An Act to incorporate the city of Manila," is
hereby amended so as to read as follows:
"SECTION 46. Duties of the city assessor and collector. — The Collector of Internal
Revenue of the Philippine Islands shall be ex-officio city assessor and
collector of the city of Manila, and said Collector of Internal Revenue
and his authorized representatives shall perform the duties and render
services required by law of the city assessor and collector and his
deputies. The duties prescribed by the Internal Revenue Law of Nineteen
hundred and Four for provincial treasurers and their deputies shall be
performed in the city of Manila by the Collector of Internal Revenue
and his authorized representatives. The Insular Government shall be
reimbursed by the city of Manila for all costs incurred by the Bureau
of Internal Revenue in the performance of the duties formerly imposed
by law on the city assessor and collector of the city of Manila and his
deputies, excepting costs incurred in the enforcement of the Internal
Revenue Law of Nineteen hundred and Four. The real estate of the city
of Manila shall be assessed and valued for taxation by the city
assessor and collector and his authorized deputies, who are empowered
to administer any oath authorized to be administered in the assessment
or collection of taxes.
"He shall make a list of all
taxable real estate in the city, by districts, and the names of the
owners in each district shall be arranged in the order of the lot and
block numbers with a brief description opposite each such name of the
property owned by such owners and the cash value thereof. In making
this list, the city assessor and collector shall take into
consideration any sworn statement made by the owners of the property,
but shall not be prevented thereby from considering other evidence on
the subject and exercising his own judgment in respect thereto. For the
purpose of completing this list, he and his authorized representatives
are authorized to summon witnesses, administer oaths to them and
subject them to examination concerning the ownership and the amount of
real estate in each district and its cash value. It shall be the duty
of the city assessor and collector, so far as is necessary, to examine
the records of the office of the register of deeds showing the
ownership of real estate in the city.
"It shall be the duty of each
person who at any time acquires real estate in the city of Manila, and
of each person who constructs or adds to any improvement on real estate
owned by him within said city, to prepare and present to the city
assessor and collector, within a period of sixty days next succeeding
the completion of 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 containing a
description of such property sufficient to enable the city assessor and
collector readily to identify same. Any person who fails to make and
present such declaration of real estate newly acquired by him within
the said 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
same had been assessed in the name of its actual owner."
Sec. 2. Section forty-seven of said Act is hereby
amended so as to read as follows:
"SECTION 47. Rate of annual tax. — An annual tax of one and one-half per centum on
the assessed value of all real estate in the city subject to taxation
as hereinbefore provided is hereby levied. All taxes shall be due and
payable on or before the thirtieth day of June of each year, and if any
taxpayer shall fail to pay the taxes assessed against him on or before
the thirtieth day of June of the year for which such taxes are due, he
shall be delinquent in such payment and shall be subject to an
additional tax of fifteen per centum of the account of the original tax
as a penalty for such delinquency, together with interest at the rate
of one-half of one per centum per month on the sum of the original tax
and the penalty, such interest to be calculated from date of
delinquency to date of payment. Such penalty and interest to be
collected at the same time and in the same manner as the original tax:
Provided, That in calculating interest, any fraction of a month
amounting to fifteen days or more shall be deemed a full month and any
fraction of a month amounting to less than fifteen days shall be
disregarded: And provided further, That, at the option of the taxpayer,
the tax due for any year may be paid in two installments, the first of
such installments to consist of one per centum of the assessed
valuation of the property and the second to consist of the remainder of
the tax for the year. In such cases the first installment must be paid
on or before the thirtieth day of June of the year for which the tax is
due, and the second may be paid at any time prior to the first day of
January of the following year, but if the first installment of the tax
for any year is not paid on or before the thirtieth day of June of such
year, then the whole of that year's tax shall be delinquent and the
penalty due thereon as hereinbefore provided. If any taxpayer, having
paid the first installment of his tax for any year, shall fail to pay
the second installment thereof before the first day of January of the
following year, the penalty collected shall be fifteen per centum of
the amount of such second installment with interest thereon as above
provided. The penalties and interest thus imposed shall be accounted
for by the city assessor and collector in the same manner as the tax.
In the event that such tax and penalty shall remain unpaid for fifteen
days after the tax has become delinquent, the city assessor and
collector shall proceed to make collection thereof in the manner
hereinafter prescribed."
Sec. 3. Section fifty of said Act is hereby
amended so as to read as follows:
"SECTION 50. Action in case real estate has escaped taxation. — If it shall be
discovered by the city assessor and collector, or brought to his
attention, 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 section fifty-seven hereof and to charge
against the owner thereof the taxes due for the current year and for
all other years since the original assessment under this charter was
made, and the taxes thus assessed shall be legal and collectible by all
the remedies herein provided, and if the failure of the city assessor
and collector 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, then penalties and interest shall be added to
such back taxes as though they had been assessed at the time when they
should have been assessed."
Sec. 4. Section fifty-seven of said Act is hereby
amended so as to read as follows:
"SECTION 57. When assessment may be increased or reduced. — The city assessor and
collector shall, during the first fifteen days of December 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 shall, during the same period, increase the assessed
valuation of any property whose market value has increased during the
preceding year and reduced the assessed valuation of any property whose
market value is shown to have diminished during said period, from any
cause whatsoever. He shall give notice by publication for ten days
prior to December first in two newspapers of general circulation
published in the city of Manila, one printed in English and one in
Spanish, that he will be present in his office for that purpose on said
days, and he shall further notify, in writing, each person, the amount
of whose tax will be changed by such action of such proposed change by
mailing such notification to such person or his authorized agent at the
last address of such owner or agent in the Philippine Islands some time
in the month of November. Appeals may be taken from the decisions of
the city assessor and collector, under this section, to the board of
tax appeals, as in case of original assessment."
Sec. 5. Section seventy-five of said Act is hereby
amended so as to read as follows:
"SECTION 75. Taxes and penalties, a lien. — Taxes and penalties assessed against
realty shall constitute a lien thereon, which shall be superior to all
other liens, mortgages, or incumbrances of any kind whatsoever; shall
be enforceable against the property whether in the possession of the
delinquent or any subsequent owner, and can only be removed by the
payment of the tax and penalty, with interest on both at the rate of
six per centum per annum from the date of delinquency as provided in
section forty-seven of this Act. A lien upon real estate for taxes
levied for each year shall attach on the first day of January of such
year."
Sec. 6. Section seventy-six of said Act is hereby
amended so as to read as follows:
"SECTION 76. Advertisement; sale. — In addition to the procedure prescribed in
section seventy-three the city assessor and collector may, upon the
warrant of the certified record required in section seventy-three, not
less than twenty days after delinquency, advertise the real estate of
the delinquent for sale, or so much thereof as may be necessary to
satisfy all public taxes upon said property as above, with penalties
and interest and costs of sale, for a period of thirty days.
"This provision shall be
retroactive so far as to apply to all taxes heretofore assessed but not
collected.
"The advertisement shall be by posting a notice at the main entrance of
the municipal building and in a public and conspicuous place in the
barrio or district in which the real estate lies, and by publication
once a week, for three weeks, in a newspaper of general circulation
published in said city if any there be. The advertisement shall contain
a statement of the amount of the taxes and penalties due and the time
and place of sale, the name of the taxpayer against whom the taxes are
levied, and a short description of the land to be sold. At any time
before the day fixed for the sale the taxpayer may discontinue all
proceedings by paying the taxes, penalties, and interest to the city
assessor and collector. If he does not do so the sale shall proceed and
shall be held either at the main entrance of the municipal building or
on the premises to be sold, as the city assessor and collector may
determine. Within five days after the sale the city assessor and
collector shall make return of the proceedings and spread it on his
records. The purchaser at the sale shall receive a certificate from the
city assessor and collector from his records, showing the proceedings
of the sale, describing the property sold, stating the name of the
purchaser, and setting out the exact amount of all public taxes,
penalties and interest.
"It shall not be essential to the validity of a sale of real estate for
delinquent taxes hereunder that the city assessor and collector shall
have attempted to make the amount due out of the personal property of
the delinquent taxpayer, and the remedy provided in section
seventy-three of this Act for the collection of such taxes by levying
upon the personal property of the taxpayer shall be deemed cumulative
only."
Sec. 7. Act Numbered One hundred and eighty-three,
as amended, is hereby further amended by adding at the end thereof the
following new section:
"SECTION 89. On
and after January first, nineteen hundred and fourteen, the Municipal
Board shall have the power to assess a part of the costs and expenses
of laying out opening, straightening, widening, extending and grading,
paving, curbing, or otherwise improving public streets, alleys, parks,
and plazas, including the cost of acquiring the necessary land and of
building sidewalks, in the following manner and subject to the
following restrictions:
"(a) When the
municipal board determines that certain of the above-mentioned
improvements shall be made, and that a part of the cost and expenses of
the same are to be assessed against the property benefited, it shall,
after considering the nature of the improvement, the territory in which
the same is to be made, its extent and the probable benefit to be
derived therefrom by the persons whose land abuts upon the proposed
improvement, or by those owning the land in the neighborhood of such
improvement, pass a resolution describing in terms of reasonable
accuracy such improvement and stating its extent and where the same is
to be located; declaring an assessment district and delimiting the same
meets and bounds; fixing a rate per centum according to which, based
upon the then existing valuation of each parcel of real property within
said district as shown by the books of the assessor and collector of
the city of Manila, a special assessment shall be laid, computed, and
levied upon each parcel of real property within the district so fixed
and delimited in proportion to and in no case greater than the increase
in value of each parcel of property, to defray not more than twelve per
centum of the cost of the improvement contemplated, the remainder of
the costs of such improvement to be paid by the city of Manila, and
determining the number of annual installments, which shall not be less
than five, in which such special assessment shall be paid. The Board
shall not be required to fix one uniform rate per centum of all real
property in such entire district, but may fix different rates for real
property in different parts or sections of the district so fixed by it
according as the real property in different parts of said district will
derive greater or less benefit from such contemplated improvement.
"(b) The
Municipal Board shall cause such resolution to be published for the
period of one week in two daily newspapers published in the city of
Manila, one in the English and one in the Spanish language. Such
announcement so published shall also contain a list of the owners of
the parcels of real property affected by the assessment.
"(c) Within thirty days after the date of the last
publication of the announcement aforesaid the owners of the land
included in the assessment district may file with the Municipal Board a
protest against the improvement proposed, or a protest against such
special assessment. The signers of the protests shall set out their
addresses in the same.
"(d) The resolution of the Municipal Board shall be
final in all respects if within said period no protest is filed, and
shall also be final as to the question of whether or not the
improvement proposed shall be carried out, if within said period no
protest is filed against the improvement proposed, signed by at least a
majority of the persons who are the owners of the land included within
the assessment district, and also by the owners of more than one-half
of the land affected.
"(e) When protest are filed, the Municipal Board
shall fix a date for the hearing of such protests, and shall give
reasonable notice to all protestants who have given their addresses,
and also to all owners of lands affected by any protest or protests,
and shall cause to be published in two consecutive issues of two
newspapers published in the city of Manila, one in the English and one
in the Spanish language, a notice of the date on which the hearing is
to begin. After due hearing the board shall determine the matter,
either confirming its decision or modifying the same in whole or in
part.
"(f) The
Municipal Board shall give notice of its decision to all parties
interested who have given their addresses, and shall cause its decision
to be published for the period of one week in two daily newspapers
published in the city of Manila, one in the English and one in the
Spanish language. Such announcement so published shall also contain a
list of the owners of the parcels of real estate affected by the
assessment.
"(g) The Governor-General is hereby authorized to
appoint a board consisting of five resident property owners of the city
of Manila, citizens of the United States or of the Philippine Islands,
to be known as the Special Assessment Board, who shall hold office
until January first, nineteen hundred and fourteen, after which date
the term of office of the members of the Board shall be two years. In
case a vacancy should occur on such Board it shall be filled by the
Governor-General for the unexpired term. If any member of the board
shall be interested in any manner in any proposed assessment, he shall
not serve with the board in that case, but another member to act in his
place in such case shall be appointed by the Governor-General. The
members of the Board shall serve without pay.
"(h) The decision of the Municipal Board shall be
final if within thirty days after the date of the application of the
announcement mentioned in paragraph (f) of this section no appeal is
filed against the improvement proposed or against the assessment signed
by at least a majority of the persons who are the owners of the land
included in the assessment district and also by the owners of more than
one-half of the land affected.
"(i) In case
appeal is taken as set out in the preceding paragraph, the Municipal
Board shall forward the same to the Special Assessment Board, with all
extracts from the journal of the Municipal Board relating to the
improvement proposed and the appeal presented. The Special Assessment
Board upon receipt of the paper shall fix a date for the hearing of the
appeal presented, giving reasonable notice thereof to the appellants,
and shall cause a notice of the date on which the hearing of such
appeal is to begin to be published for the period of one week in two
daily newspapers published in the city of Manila, one in the English,
and one in the Spanish language. The Municipal Board shall be
represented and heard in the hearing of such appeals. The Special
Assessment Board shall examine de novo all the questions involved in
the appeals presented, and its decision thereon shall be final.
"(j) All sums and amounts due from any owner or
owners as a result of any action taken by virtue of the authority
conferred in this subsection shall be due and payable to the city
assessor and collector in the same manner as the regular real estate
tax and at such time as may by ordinance of the Municipal Board be
prescribed and shall be enforceable by any or all the remedies provided
for the enforcement of the annual tax on the real estate in the city of
Manila by this Act, and all such sums and amounts shall from the date
on which they were assessed constitute liens on the property against
which the same were assessed and shall take precedence over any and all
other liens which may exist upon such property excepting only such as
may have attached as a result of the nonpayment of the annual tax
levied upon and assessed against such property under the provisions of
section forty-seven of this Act."
Sec. 8. This Act shall take effect on its passage.
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