A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Republic Acts :
REPUBLIC ACT NO. 3028 - AN ACT CREATING DANAO CITY
Section 1. This Act shall be known as the "Charter of Danao City."
The City as a Public Corporation
Sec. 2. Territory of Danao City. — The Danao City which is hereby created shall comprise the present territorial jurisdiction of the Poblacion and the following barrios of Baliang, Binalew, Cabungahan, Cahumayhumayan, Cambanay, Dumga, Cogon-Cruz, Dunggoan, Guinacot, Guinsay, Ibo Lamac, Lawa-an Langosig, Licos, Looc, Magtagobtob, Masaba, Maslog, Malapoc, Manlayag, Manteja, Nangka, Ogis, Pili (proper, Anislagan, Catulero), Quisol, Sabang, Sacsac, Sandayong Norte, Sandayong Sur, Santa Rosa, Santikan, Sibacan, Suba, Tabok, Togonon, Taytay, Tuburan Sur, Danasan, Bayabas, Cambubho, and all other barrios of the Municipality of Danao, Province of Cebu.
Sec. 3. Corporate charter. — The Danao City 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.
Sec. 4. General powers. — The city shall have a common 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 interest are involved, and exercise all the powers hereinafter conferred.
Sec. 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 which enforcing or attempting to enforce said provisions: Provided, however, 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.
Sec. 6. Jurisdiction of the City. — The jurisdiction
of Danao City 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 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 with 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.
Sec. 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 ten 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.
Sec. 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.
Sec. 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.
Sec. 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 therefor such fees as may be prescribed by law or
resolution of the Municipal Board. He shall also perform such duties as
are required of 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 eight hundred pesos per annum.
Sec. 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.
Sec. 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 ten 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.
Sec. 13. Secretary of the Board. — The board shall
have a secretary who shall be appointed by it to serve during the term
of office of the members thereof. The compensation of the secretary
shall be fixed by ordinance at not exceeding four thousand one hundred
twenty pesos per annum. A vacancy in the office of the secretary
shall be filled temporarily for the unexpired term like manner.
Sec. 14. Legislative procedure. — The Board shall
hold two ordinary session 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. If 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 votes 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 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.
Sec. 15. Legislative powers. — The Municipal Board
shall have the following legislative powers:
Sec. 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 on 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
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 expenses incident to the removal
of the same shall become a lawful charge against any person or property
liable for the erection of display thereof.
Sec. 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, will 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 decision 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 obtain 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 years of age
at the time of the election, able to read and write and possess 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.
Sec. 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.
Sec. 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.
Sec. 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
Sec. 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 that may be prescribed herein or by
ordinances. 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.
Sec. 22. Appointment and removal of officials and
employees. — The President of the Philippines, with the consent of the
Commission of 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.
Sec. 23. Officers not to engage in certain
transactions. — It shall be unlawful for any city officer, 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, 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 sub-division or instrumentality thereof
is an interested party.
Sec. 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 four thousand eight hundred pesos per annum to be paid by the national government.
Sec. 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 salaries of the City Superintendent, teachers and other operational expenses of primary, intermediate, vocational and other public schools shall be borne by the national government.
Sec. 26. The Bureau of Supply Coordination. — The Director of Supply Coordination 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.
Sec. 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.
Sec. 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 four thousand eight hundred pesos per annum.
He shall have the following general powers and duties:
Sec. 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 also be ex-officio district
highway engineer for the first representative district of the Province
of Cebu. He shall receive a salary of four thousand eight hundred
pesos per annum. He shall have the following powers and duties:
Sec. 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.
Sec. 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.
Sec. 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 four thousand
eight hundred pesos per annum. He shall have the following powers
Sec. 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 four thousand eight hundred
pesos per annum. No person shall be appointed as Chief of Police
unless he is or has been a regular or reserve officer of the Armed
Forces of the Philippines with a rank of captain at least. He shall
have the following powers and duties:
Sec. 34. Secret Service. — The Chief of Police shall be ex officio chief of the secret service. He shall take 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 law or ordinance.
Sec. 35. Peace officers — their powers and duties. —
The Mayor, the chief of police, 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 or 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 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 call upon the provincial commander or other
members of the Armed Forces 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
Sec. 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 four thousand two hundred pesos per annum. The chief of
police shall act as Chief of the Fire Departments ex officio until the
Municipal Board, by ordinance, provides otherwise, at which time the
Chief of the Fire Department shall be appointed as heretofore provided.
The Chief of the Fire Department shall have the following powers:
Sec. 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 four thousand eight
hundred pesos per annum. The city treasurer shall act as a city
assessor ex officio until the Municipal Board, by ordinance, provides
otherwise, at which time the city assessor shall have the following
powers and duties:
Sec. 38. Real estate exemption from taxation. — The
following shall be exempted from taxation:
Sec. 39. 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 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 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.
Sec. 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.
Sec. 41. Action in case of 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.
Sec. 42. When assessment may be increased or reduced. — 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 was theretofore escaped taxation. He may during the same period revised 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.
Sec. 43. 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 one file in his office and may be examined by any persons
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.
Sec. 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:
Sec. 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.
Sec. 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:
Sec. 47. Proceedings before the City Board of Tax Appeals and the Department Head. — The City Board of Tax Appeals shall hold such number of sessions as may be authorized by the Secretary of Finance, and shall hear and decide all appeals duly transmitted to it. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any appeal has been perfected by order signed by the Board or a majority thereof, and transmit it to the city assessor who shall amend the tax list in conformity with said order. It shall also have the power to revise and correct, with the approval of the Department Head first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment and state the true valuation, in each case when it decides that the assessment previously made is erroneous or unjust. The assessment when so corrected shall be as lawful and valid for all purposes as through the assessment had been made within the time herein prescribed. Such reassessment and revaluation shall be made on due notice to the individual concerned who shall be entitled to be heard by the City Board of Tax Appeals before any reassessment or revaluation is made. The decision of the City Board of Tax Appeals shall be final unless the Department Head declares the decision reopened for review by him, in his case, he may make such revision or revaluation as in his opinion the circumstances justify. Such revision when approved by the President of the Philippines shall be final.
Sec. 48. Taxes on real estate. — Extension and
remission of the tax. — A tax, the rate of which shall not exceed one
and one-half per centum ad valorem to be determined by the Municipal
Board, shall be levied annually on the assessed value of all real
estate in the city subject to taxation. All taxes on real estate for
any year shall be due and payable annually on the first day of January
and from this date such taxes together with all penalties accruing
thereto shall constitute a lien on the property subject to such
Sec. 49. Seizure of the personal property for delinquency in payment of the tax. — After a property shall have become delinquent in the payment of taxes and said taxes and the corresponding penalty or penalties shall remain unpaid ninety days after payment thereof shall have become due, the city treasurer or his deputy, if he desires to compel payment through seizure of any personal property of any delinquent person or persons, shall issue a duly authenticated certificate, based on the records of his office, showing the fact of delinquency and the amount of the tax and penalty due from said delinquent person or persons or from each of them. Such certificate shall be sufficient warrant for the seizure of the personal property belonging to the delinquent person or persons in question not exempt from seizure; and these proceedings may be carried out by the city treasurer, his deputy, or any other officer authorized to carry out legal proceedings.
Sec. 50. Personal property exempt from seizure and
sale for delinquency. — The following personal property shall be exempt
from seizure, sale and execution for delinquency in the payment of the
real estate tax:
Sec. 51. The owner may redeem personal property before sale. — The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and the costs incurred up to the time of tender. The cost to be charged in making such seizures and sale shall only embrace the actual expense of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy.
Sec. 52. Sale of seized personal property. — Unless
redeemed as hereinbefore provided, the property seized through
proceedings under Section forty-nine hereof, shall, after due
advertisement, be exhibited for sale at public auction and so much of
the same as shall satisfy the tax, penalty and cost of seizure and
sale, shall be sold to the highest bidder. The purchaser at such sale
shall acquire an indefeasible title to the property sold.
Sec. 53. Return of officer. — Disposal of surplus. — The officer directing the sale under the preceding section shall forthwith make return of his proceedings, and note thereof shall be made by the city treasurer in his records. Any surplus resulting from the sale over and above the tax, penalty and cost, and any property remaining in possession of the officer shall be returned to the taxpayer on account of whose delinquency the sale has been made.
Sec. 54. Vesting title to real estate in the city government. — Upon the expiration of one year from the date on which the taxpayer became delinquent, and in the event of continued default in the payment of the tax and penalty, all private rights, titles and interest in and to the real estate on which said tax is delinquent, shall be indefeasibly vested in the city government, subject only to the rights of redemption and repurchase hereinafter provided for: Provided, That the title acquired by said city government to real estate shall not be superior to the title thereto of the original owner prior to the seizure thereof.
Sec. 55. Redemption of real estate before seizure. — At any time after the delinquent shall have occurred, but not after the expiration of ninety days from the date of the publication of the advertisement provided for in the next succeeding section, the owner or his lawful representative, or any person having any lien, right, or any other legal or equitable interest in said property, may pay the taxes and penalties accrued and thus redeem the property. Such redemption shall operate to divest the city government of its title to the property in question and to revert the same to the original owner, but when such redemption shall be made by a person other than the owner, the payment shall constitute a lien on the property, and the person making such payment shall be entitled to recover the same from the original owner, or if he be a lessee, he may retain the amount of said payment from the proceeds of any income due to the owner of such property: Provided, That the person exercising the right of redemption shall not acquire a title to said property better than that of the original owner prior to the seizure.
Sec. 56. Notice of seizure of real estate. — Notice of the seizure of real estate shall be given by posting notices at the main entrance of the city hall, the provincial capitol building, and all the municipal buildings in the Province of Cebu, in English and Spanish and in the dialect commonly used in the locality, and a copy of said notice shall be sent by registered mail to the owner of the property. A copy of said notice shall also be posted in the property subject to seizure. Such notices shall state the name of the delinquent person, the date on which such delinquency commenced, the amount of the taxes and penalties then due, and shall state that unless such taxes and penalties are paid within ninety days from the date of publication of such notice, the forfeiture of the delinquent real estate to the city government shall become absolute.
Sec. 57. Ejectment of occupants of seized property. — After the expiration of ninety days from the date of the publication of the notice of delinquency provided for in the next preceding section, the city treasurer, or his deputy, may issue to the Mayor or to other officers authorized by law to execute and enforce the laws a certificate describing the parcel of real estate on which the taxes have been declared delinquent, stating the amount of taxes due, and the penalties and costs accrued by reason of the delinquency, and requesting him to eject from said property all the tenants and occupants thereof. Upon receiving such certificate, the Mayor or any other official authorized to enforce the law shall forthwith have all the tenants and occupants who refused to recognize the title of the city expelled from the property in question, and to that end he may use the police force: Provided, however, That if the property so seized is, or includes, a residential home, the occupant thereof shall be given sufficient time, not exceeding ten days from the date of the notice of ejectment, to vacate the premises.
Sec. 58. Redemption of real property before sale. — After the time to the property shall have become vested in the city government in the manner provided for in the preceding sections, and at any time prior to the sale or the execution of the contract of sale by the city treasurer to a third party, the original owner or his authorized representative or any person having any lien, right, or other legal interest or equity in said property, shall have the right to redeem the entire property in question, by paying the full amount of taxes and penalties due thereon at the time of the seizure, and if the city treasurer shall have entered into a lease of the property, the redemption shall be made subject to such lease: Provided, That the payment of the price of sale, may, at the discretion of the purchaser, be made in installments, extending over a period not exceeding twelve months, but the initial payment, which must be made on the date of the filing of the application for redemption, and every subsequent payment, shall not be less than twenty-five per centum of the entire sum due, and shall in no case be less than two pesos, unless the total or the balance of the amount due on all seized property in the name of the taxpayer is less than two pesos. The purchaser may occupy the property after paying the first installment, and the usual taxes on the property shall be payable in the year after that in which the application for redemption was approved. Any failure of the purchaser to pay an installment on the date it is due shall have the effect of a forfeiture to the city government of any partial payment made by said purchaser, and in case he has taken possession of the property, he will forthwith surrender the same to the city government. In case the purchaser should fail to relinquish possession of said property, the city treasurer or his deputy shall forthwith adopt measures to eject therefrom all the tenants or occupants thereof as provided for in this Act: Provided, That the original owner of any real estate seized prior to the approval of this Act, who redeems the same within six months subsequent to its approval, is hereby released from any obligation he may have to the government for rent for the use of such property: Provided, further, That the provisions of this section shall apply to redemption of real estate seized for delinquency in the payment of taxes thereon and not redeemed up to the date of the approval of this Act.
Sec. 59. Notice of sale of real estate at public auction. — At any time after the forfeiture of any real estate shall have become absolute, the treasurer pursuant to the rules of procedure to be promulgated by the Department Head, may announce the sale of the real estate seized on account of delinquency for the payment of taxes thereon, for the redemption of which no application has been filed. Such announcement shall be made by posting a notice for three consecutive weeks at the main entrance of the City Hall and all the municipal buildings of the province, in either English or Spanish, and in the dialect commonly used in the locality, and by publishing the same once a week for three consecutive weeks in a newspaper of general circulation in the city. Copies of such notice shall be sent immediately by registered mail to the delinquent taxpayer at the latter's home address, if known. The notice shall state the amount of the taxes and penalties due, the time and place of sale, the name of the taxpayer against whom the taxes are levied, and the appropriate area, the lot number and the location by district and street and the street number and district or barrio where the real estate to be sold is located.
Sec. 60. Sale of real estate — Conditions. — At any
time during the sale or prior thereto, the taxpayer may stay the
proceedings by paying the taxes and penalties to the treasurer or his
deputy. Otherwise the sale shall proceed and shall be held either at
the main entrance of the City Hall or on the premises of the real
estate to be sold as the city treasurer or his deputy may determine.
The payment of the sale price may, at the option of the purchaser, be
made in installments covering a period of not more than twelve months,
but the initial payment which shall be made at the time of the sale,
and each subsequent payment shall not be less than twenty-five per
centum of the sale price, and shall in no case be less than two pesos,
unless the total or the balance of the amount due on all seized
property in the name of the taxpayer is less than two pesos. The
purchaser may occupy the property after paying the first installment,
and the usual taxes on the property shall be payable in the year
following that in which the sale took place. Any failure of the
purchaser to pay the total price of the sale within twelve months from
the date thereof shall be sufficient ground for its cancellation, and
any part payment made shall revert to the government and if the
purchaser has taken possession of the property he shall forthwith
surrender the same to the city government. In case the purchaser should
fail to relinquish possession of the property, the city treasurer or
his deputy shall immediately take steps to object the tenants or
occupants of the property in accordance with the procedure prescribed
in Section fifty-seven of this Act.
Sec. 61. Redemption of real estate after sale. — Within one year from and after the date of the sale the delinquent taxpayer or any other person in his behalf, shall have the right to redeem the property sold by paying to the city treasurer or his deputy the amount of the taxes, penalties, costs and interest at the rate of twelve per centum per annum on the purchase price, if paid in whole or on any portion thereof as may have been paid by the purchaser, and such payment shall invalidate the certificate of sale issued to the purchaser, if any, and shall entitle the person making such payment to a certificate to be issued by the city treasurer or his deputy, stating that he has thus redeemed the property, and the city treasurer or his deputy, upon the return by the purchaser of the certificate of sale previously issued to him, shall forthwith refund to the purchaser the entire sum paid by him with interest at twelve per centum per annum, as provided for herein, and such property shall thereafter be free from the lien of such taxes or penalties.
Sec. 62. Execution of deed of final sale. — In case the delinquent taxpayer shall not redeem the property sold as herein provided within one year from the date of the sale, and the purchaser shall then have paid the total purchase price, the city treasurer, as grantor, shall execute a deed in form and effect sufficient to convey to the purchaser so much of the real estate against which the taxes have been assessed as has been sold, free from all liens or encumbrances of any kind whatsoever, and said deed shall succinctly recite all the proceedings upon which the validity of the sale depends. Any balance remaining from the proceeds of the sale, after deducting the amount of the taxes and penalties due, and the costs, if any, shall be returned to the original owner or his representatives.
Sec. 63. Taxes and penalties which shall be paid upon redemption or repurchase. — The taxes and penalties to be paid by way of redemption or repurchase, shall comprise in all cases only the original tax by virtue of the failure to pay which the seizure was made, and its incidental penalties, up to the date of the forfeiture of the real estate to the government.
Sec. 64. Taxes — Legal procedure. — (a) Assessment of
a tax shall constitute a lawful indebtedness of the taxpayer to the
city which may be enforced by civil action in any court of competent
jurisdiction, and this remedy shall be in addition to all remedies
provided by law.
Sec. 65. Allotment of internal revenue and other taxes. — On the internal revenue accruing to the National Treasury under Chapter II, Title XII of Commonwealth Act Numbered Four hundred and sixty-six, and other taxes collected by the National Government and allotted to the various provinces, as well as the national aid for schools, the city shall receive a share equal to what it would receive if it were a regularly organized province.
Sec. 66. Power to levy special assessments for
certain purposes. — The Municipal Board may, by ordinance, provide for
the levying and collection, by special assessment of the land comprised
within the district or section of the city specially benefited, or a
part not to exceed sixty per centum of the cost of laying out, opening,
constructing, straightening, widening, extending, grading, paving,
curbing, walling, deepening, or otherwise establishing, repairing,
enlarging, or improving public avenues, roads, streets, alleys,
sidewalks, parks, plazas, bridges, landing places, wharves, piers,
docks, levees, reservoirs, waterworks, water mains, water courses,
esteros, canals, drains, and sewers, including the cost of acquiring
the necessary land and public improvements thereon, as hereinafter
Sec. 67. Basis of apportionment. — The amount of the special assessment shall be apportioned and computed according to the assessed valuations of such lands as shown in the books of the city assessor. If the property has not been declared for taxation purposes, the city assessor shall immediately declare it for the owner and assess its value, and such value shall be the basis of the apportionment and computation of the special assessment due thereon.
Sec. 68. Property subject to special assessment. — All lands comprised within the section or district benefited, except those owned by the Republic of the Philippines, shall be subject to the payment of the special assessment.
Sec. 69. Ordinance levying special assessment. — The
ordinance providing for the levying and collection of a special
assessment shall describe with reasonable accuracy the nature, extent,
and location of the work to be undertaken; the probable cost of the
work; the percentage of the cost to be defrayed by special assessment;
the district or section which shall be subject to the payment of the
special assessment and shall describe with reasonable accuracy metes
and bounds if practicable, and by other reasonable accurate means if
otherwise and the period, which shall be not less than five nor more
than ten years, in which said special assessment shall be payable
without interest. One uniform rate per centum for all lands in the
entire district or section subject to the payment of all the special
assessment need not be established, but different rates for different
parts or sections of the city according as said property will derive
greater or less benefit from the proposed work, may be fixed.
Sec. 70. Publication of proposed ordinance levying
special assessment. — The proposed special assessment ordinance shall
be published, with a list of the owners of the lands affected thereby,
once a week for four consecutive weeks in any newspaper published in
the city, one in English, one in Spanish, and one in the local dialect,
if there be any, and in default of local papers, in any newspaper of
general circulation in the city. The said ordinance in English,
Spanish, and the local dialect shall also be posted in places where
public notices are generally posted in the city and also in the
district or section where the public improvement is constructed or
contemplated to be constructed.
Sec. 71. Protest against special assessment. — Not later than thirty days after the last publication of the ordinance and the list of landowners, as provided in the preceding section, the landowners affected may file with the Municipal Board a protest against the enactment of the ordinance. The protest shall be duly signed by them and shall set forth the addresses of the signers and the arguments in support of their objection or protest against the special assessment established in the ordinance. If no protest is filed within the time and under the condition above specified, the ordinance shall be considered approved as published.
Sec. 72. Hearing of protest. — The Municipal Board shall designate a date and place for the hearing of the protest filed in accordance with the next preceding section and shall give reasonable time to all protestants who have given their addresses and to all landowners affected by any protest or protests, and shall order the publication once a week for two consecutive weeks, of a notice of the place and date of the hearing in the same manner herein provided for the publication of the proposed special assessment ordinance. All pertinent arguments and evidences presented by the landowners' interest or their attorney shall be attached to the proper records. After the hearing, the Municipal Board shall either modify its ordinance or approve it in toto and send notice of its decision to all interested parties who have given their addresses, and shall order the publication of the ordinance as approved finally together with a list of the owners of the parcels of land affected by the special assessment, three times weekly, for three consecutive weeks, in the same manner hereinabove prescribed. The ordinance finally passed by said body shall be sent to the Mayor with all the papers pertaining thereto, for his approval or veto as in the case of other city ordinances. If the Mayor approves it, the ordinance shall be published as above provided, but if he vetoes it, the procedure in similar cases provided in this Charter shall be observed.
Sec. 73. When ordinance is to take effect. — Upon the expiration of thirty days from the date of the last publication of the ordinance as finally approved, the same shall be effective in all respects, if no appeal therefrom is taken to the proper authorities in the manner hereinafter prescribed.
Sec. 74. Appeals. — Any time before the ordinance providing for the levying and collection of special assessment becomes effective in accordance with the preceding section, appeals from such assessment may be filed with the President of the Philippines in the case of public works undertaken or contemplated to be undertaken by the national government, and with the Secretary of Finance in the case of public works undertaken or contemplated to be undertaken by the city. In all cases, the appeal shall be in writing and signed by at least a majority of the owners of the lands situated in the special assessment zone whose holdings represent more than one-half of the total assessed value of the lands affected. The appellant or appellants shall immediately give the Municipal Board a written notice of the appeal, and the Secretary of the Municipal Board shall, within thirty days after receipt of the notice of appeal, forward to the officer who has jurisdiction to decide the appeal an excerpt from the minutes of the Board relative to the proposed special assessment and all the documents in connection therewith.
Sec. 75. Decision of the appeal. — Only appeals made within the time and in the manner prescribed in this Act shall be entertained, and the officer to whom the appeal is made may call for further hearing or decide the same in accordance with its merits as shown in the papers or documents submitted to him. All appeals shall be decided within sixty days after receipt by the appellate officer of the docket of the case, and such decision shall be final.
Sec. 76. Fixing of amount of special assessment. — As soon as the ordinance is in full force and effect, the city treasurer shall determine the amount of the special assessment which the owner of each parcel of land comprised within the zone described in the ordinance levying the same is to pay each year during the prescribed period, and shall send to each landowner a notice thereof by ordinary mail. If upon completion of the public works it should appear that the actual cost thereof is smaller or greater than the estimated cost, the city treasurer shall without delay proceed to correct the assessment by increasing or decreasing, as the case may be, the special tax on each parcel of land affected, for the balance of the unpaid annual installments. If all annual installments have already been paid, the city treasurer shall fix the amount of credit to be allowed to, or the additional special tax to be levied upon, the land as the case may be. In all cases, he shall give notice of such rectifications to the parties interested.
Sec. 77. Payment of special assessment. — All sums due from any landowner or owners as the result of any action taken pursuant to this Article shall be payable to the city treasurer in the same manner as the annual ordinary tax levied upon real property, and shall be subject to the same penalties for delinquency and be enforced in the same manner as said annual ordinary tax; and all said sums together with any of said penalties shall, from the dates on which they are assessed, constitute special liens on sail land, with the sole exception of the lien for the nonpayment of the ordinary real property tax. If, upon recomputation of the amount of the special assessment in accordance with the next preceding section, it appears that the landowner has paid more than what is correctly due from him, the amount paid in excess shall be refunded to him immediately upon demand; in the other case, the landowner shall have one year within which to pay without penalty the amount still due from him. Said period shall be counted from the date the landowner received the proper notice.
Sec. 78. Disposition of proceeds. — The proceeds of
the special assessment and penalties thereon shall be applied
exclusively to the purpose or purposes for which the assessment were
levied. It shall be the duty of the city treasurer to turn over to the
National Treasury all collections made by him from special assessment
levies from national public works.
Sec. 79. Annual Budget. — At least four months before the beginning of each fiscal year, the city treasurer shall present to the Mayor a certified detailed statement by department of all receipts and expenditures of the city pertaining to the preceding fiscal year, and to the first seven months of the current fiscal year together with an estimate of the receipts and expenditures for the remainder of the current fiscal year; and he shall submit with this statement a detailed estimate of the revenues and receipts of the city from all sources for the ensuing fiscal year. Upon receipt of this statement and estimate and the estimates of department heads as required by Section twenty-one of this Charter, the Mayor shall formulate and submit to the Municipal Board at least two and a half months before the beginning of the ensuing fiscal year, a detailed budget covering the estimated necessary expenditures for the said ensuing fiscal year, which shall be the basis of the annual appropriation ordinance: Provided, however, That in no case shall the aggregate amount of such appropriation exceed the estimate of revenues and receipts submitted by the city treasurer as provided above.
Sec. 80. Supplemental budget. — Supplemental budget formulated in the same manner as the annual budget may be adopted when special or unforeseen circumstances make such action necessary.
Sec. 81. Failure to enact an appropriation ordinance.
— Whenever the Municipal Board fails to enact an appropriation
ordinance for any fiscal year before the end of the current fiscal
year, the appropriation ordinance for such year shall be deemed
reenacted, and shall go into effect on the first day of July of the new
fiscal year as the appropriation ordinance for that year.
Sec. 82. Regular, auxiliary, and acting judges of
municipal courts. — There shall be a municipal court for Danao City for
which there shall be appointed a municipal judge and an auxiliary
municipal judge. The Municipal Board may, when the circumstances so
warrant and subject to the approval of the Secretary of Justice,
appropriate the necessary amount for the establishment of another
branch thereof to be appointed as herein provided.
Sec. 83. Clerk and employees of the Municipal Court.
— There shall be a clerk of the municipal court who shall be appointed
by the municipal judge in accordance with Civil Service Law, rules and
regulations, and who shall receive a compensation of one thousand eight
hundred pesos per annum. He shall keep the seal of the court and affix
it to orders, judgments, certificates, records, and other documents
issued by the court, in which he shall record in a summary manner the
names of the parties and the various proceedings in civil cases, and in
criminal cases, the name of the defendant, the charge against him, the
names of the witnesses, the date of the arrest, the appearance of the
defendant, together with the fines and costs adjudged or collected in
accordance with the judgment. He shall have the power to administer
Sec. 84. Jurisdiction of municipal court. — The
municipal court shall have the same jurisdiction in civil and criminal
cases and the same incidental powers as conferred by law upon municipal
courts of chartered cities. In addition, the Municipal Court shall have
jurisdiction to hear and decide expropriation, land registration and
cadastral cases. The proceedings thereof shall be recorded and
decisions therein shall be appealable direct to the Court of Appeals or
the Supreme Court, as the case may be.
Sec. 85. Procedure in municipal court in prosecutions for violations of laws and ordinances. — In a prosecution for the violation of any ordinance, the first process shall be a summons; except that a warrant for the arrest of the offender may be issued in the first instance upon the affidavit of any person that such ordinance has been violated; and that the person making the complaint has reasonable grounds to believe that the party charged is guilty thereof, which warrant shall conclude: "Against the ordinance of the city in such cases made and provided." All proceedings and prosecutions for offenses against the laws of the Philippines shall conform to the rules relating to process, pleading, practice, and procedure for the judiciary of the Philippines, and such rules shall govern the municipal court and its officers in all cases insofar as the same may be applicable. An appeal from the municipal court to the Court of First Instance shall be governed by the provisions of the Rules of Court.
Sec. 86. Preliminary examinations in the city fiscal's office, municipal court and Court of First Instance. — Every person arrested shall, without necessary delay, be brought before the city fiscal, the municipal court or the Court of First Instance for preliminary hearing, release on bail, or trial. In cases triable in the municipal court the defendant shall not be entitled as of right to a preliminary examination, except to summary one to enable the court to fix the bail, in any case where the prosecution announces itself ready and is ready for trial within three days, not including Sundays, after the request for an examination is presented. In cases triable only in the Court of First Instance the defendant shall not be entitled as of right to preliminary examination in any case where the fiscal of the city, after a due examination of the facts, shall have presented an information against him in proper form. But the Court of First Instance may make such summary investigation into the case as it may deem necessary to enable it to fix the bail or determine whether the offense is bailable.
Sec. 87. Costs, fees, fines and forfeitures in municipal court. — There shall be taxed against and collected from the defendant, in case of his conviction in the municipal court, such costs and fees as may be prescribed by law in criminal cases in justice of the peace courts. All costs, fees, fines and forfeitures shall be collected by the clerk of court, who shall keep a docket of those imposed and of those collected, and shall pay collections of the same to the city treasurer, for the benefit of the city, on the next business day after the same are collected, and take receipts therefor. The municipal judge shall examine said docket each day, compare the same with the amount receipted for by the city treasurer and satisfy himself that all such costs, fees, fines and forfeitures have been duly accounted for.
Sec. 88. Commitment to prison. — No person shall be
confined in the prison by sentence of the municipal court until the
warden or officer in charge of the prison shall receive a written
commitment showing the offense for which the prisoner was tried, the
date of the trial, the exact terms of the judgment or sentence, and the
date of the order of the commitment. The clerk shall, under seal of the
court issue such commitment in each case of sentence of imprisonment.
Sec. 89. Ownership of waterworks system, roads,
streets, etc. — Notwithstanding the provisions of Republic Act Numbered
Thirteen hundred eighty-three, all existing waterworks systems shall be
owned by the city and all revenues therefrom shall accrue to the
general fund of the city. All existing municipal, provincial and
national roads, streets, bridges, docks, piers, wharves, machineries,
equipment and other public works improvements shall be owned by the
Sec. 90. Ownership of lands of the public domain
within the city. — The National Government hereby cedes to Danao City
the ownership and possession to all lands of the public domain within
Sec. 91. Change of government. — The incumbent mayor, vice-mayor and members of the municipal council of the Municipality of Danao shall continue in office as the mayor, vice-mayor, and members of the Municipal Board of the city, respectively, until the expiration of their present terms of office.
Sec. 92. Election of Provincial Governor and Members of the Provincial Board of the Province of Cebu. — The voters of Danao City shall be qualified and entitled to vote in the election of the Provincial Governor and the members of the Provincial Board of the Province of Cebu.
Sec. 93. Representative district. — The Danao City shall continue as part of the first representative district of the Province of Cebu.
Sec. 94. Separability clause. — If any part or section of this Charter should be declared unconstitutional, such declaration shall not invalidate the other provisions hereof.
Sec. 95. Repealing clause. — All Acts, executive orders, administrative orders and proclamations or parts thereof inconsistent with any of the provisions of this Act are hereby repealed or modified accordingly.
Sec. 96. This Act shall take effect upon its
Approved: June 7, 1961
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