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. 3278 - AN ACT CREATING THE CITY OF CALOOCAN
Section 1. This Act shall be known as the Charter of the City
Sec. 2. Territory of the City of Caloocan. — The City of Caloocan, which is hereby created, shall comprise the present territorial jurisdiction of the Municipality of Caloocan, in the Province of Rizal.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 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 Municipal Court of the city
shall have concurrent jurisdiction with the justice of the peace courts
or municipal court of the respective municipalities or cities, or 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 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.
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 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 nine thousand six hundred 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 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 six thousand pesos per annum.
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 hold office at the pleasure of the
Mayor and who shall receive a compensation of six thousand pesos per
Sec. 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 eight
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.
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 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.
Sec. 13. Secretary of the Board. — The Board shall
have a secretary, who shall be elected by it to serve during the term
of office of the members. A vacancy in the office of secretary shall be
filled temporarily or for the unexpired term in like manner.
Sec. 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 four 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 rule 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.
Sec. 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
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 an opportunity to be heard, the Mayor should consider
any sign, signboard or billboard displayed or exposed to public views
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 the expense incident to the
removal of the same shall become a lawful charge against any person or
property liable for the erection or display thereof.
Sec. 17. 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. 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.
Sec. 19. Appointment and removal of officials and
employees. — The President of the Philippines shall appoint, with the
consent of the Commission on Appointments, the judges and auxiliary
judges of the municipal court, the city treasurer, the city engineer,
the city fiscal and his assistants, the city health officer, the chief
of police, the chief of the fire department, the city assessor, 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 cause provided by law.
Sec. 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 such members 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.
Sec. 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 seven thousand two hundred pesos per annum, one-half of which is to be paid by the National Government and the other half by the city.
Sec. 23. The Bureaus 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 operational expenses of primary and intermediate schools shall be borne by the National Government.
Sec. 24. 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. 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 seven thousand two hundred pesos per annum. He
shall have the following general powers and duties:
Sec. 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.
Sec. 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 seven
thousand two hundred pesos per annum. He shall have the following
powers and duties:
Sec. 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
parties 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, with the favorable recommendation of the Municipal
Board, 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 expenditure of public funds is not
involved, public bidding may be dispensed with.
Sec. 29. The City Fiscal — His powers and duties. —
There shall be a city fiscal who shall be the chief of the law
department of the city, an assistant city fiscal who shall be the
assistant chief, and two assistant fiscal who shall discharge their
duties under the general supervision of the Secretary of Justice. The
city fiscal shall be the chief legal adviser of the city and all
offices and departments thereof. He shall have the following powers and
Sec. 30. Compensation of City Fiscal and his
Assistants. — The city fiscal and his assistants shall receive the
salaries hereinafter set forth, which shall be paid by the City of
Sec. 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 seven thousand
two hundred pesos per annum. He shall have the following powers and
Sec. 32. 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 seven thousand two hundred
pesos per annum. He shall have the following powers and duties:
Sec. 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 or prescribed by law or ordinance.
Sec. 34. Chief of Secret Service. — There shall be a chief of the secret service who shall, under the chief of police, have charge of the detective work of the department and of the detective force of the city, and shall perform such other duties as may be assigned to him by the chief of police or prescribed by law or ordinance.
Sec. 35. Peace Officers — their powers and duties. —
The Mayor, the chief of police, the deputy chief of police, the chief
of the secret service, and all officers and members of the city police
and detective force shall be peace officers. Such peace officers are
authorized to serve and execute all processes of the municipal court
and criminal processes of all other courts to whomsoever directed
within the jurisdictional limits of the city or within the police
limits as hereinbefore defined; within the same territory, to pursue
and arrest, without warrant, any person found in suspicious places or
under suspicious circumstances reasonably tending to show that such
person has committed, or is about to commit, a crime or breach of
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
request the assistance of the Philippine Constabulary or other members
of the Armed Forces of the Philippines and/or 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 officers herein mentioned, existing law to the
Sec. 36. Chief of Fire Department. — There shall be a
chief or fire department who shall have the management and control of
all matter relating to the administration, organization, government,
discipline, and disposition of the fire forces. He shall receive a
salary of six thousand pesos per annum and shall have the following
powers and duties:
Sec. 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.
Sec. 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 six thousand pesos per
annum. The city treasurer shall act as city assessor ex-officio with an
additional compensation of seven hundred and twenty pesos per annum,
until the Municipal Board, by ordinance, provides otherwise, at which
time the city assessor shall be appointed as heretofore provided. The
city assessor shall have the following powers and duties:
Sec. 39. Real estate exempt from taxation. — The
following shall be exempted from taxation:
Sec. 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 sufficient to enable the city assessor readily to identify the same. Any person having acquired real estate who fails to make and present the declaration herein required within the period of sixty days shall be deemed to have waived his right to notice of the assessment of such property and the assessment of the same in the name of its former owner shall in all such cases, be valid and binding on all persons interested, and for purposes, as though the same has been assessed in the name of its present owner.
Sec. 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. Where it shall appear that there are separate owners of land and the improvements thereon, a separate assessment of the property of each shall be made.
Sec. 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 when they should have been assessed.
Sec. 43. When assessment may be increased or decreased. — The city assessor 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 may during the same period, revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessment as the case may be.
Sec. 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:
Sec. 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 seven days at the main entrance of city hall, that the list is
on file in his office an 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.
Sec. 46. Time and manner of appealing to City Board of Tax Appeals. — In case any owner of real estate or his authorized agent, 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 officer 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.
Sec. 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 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. 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
municipal judge or any other officer authorized to administer oaths:
Sec. 49. 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 power to revise and correct, with the approval of the Secretary of Finance 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 when so corrected shall be as lawful and valid for all purposes as though 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 Secretary of Finance forthwith declares the decision reopened for review by him, in which 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. 50. Taxes on real estate — Extension and
remission of the tax. — An annual tax, the rate of which shall not
exceed two per centum ad valorem, shall be levied by the Municipal
Board on the assessed value of all real estate in the city subject to
taxation. Until otherwise determined by the Municipal Board, the rate
of such tax for the City of Caloocan is hereby fixed at one per centum
ad valorem. An existing annual ad valorem tax on real estate shall be
subject to change only by ordinance enacted on or before the fifteenth
day of December of any year for the next succeeding year.
Sec. 51. 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, 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 record 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 processes.
Sec. 52. 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. 53. Redemption of personal property seized. — The owner of the personal property 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 costs to be charged in making such seizure and sale 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. 54. Sale of seized personal property. — Unless
redeemed as hereinbefore provided, the property seized through
proceedings under Section fifty-one 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
acquires an indefeasible title to the property sold.
Sec. 55. 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 or 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. 56. Tax Lien. — Taxes and penalties assessed against realty shall constitute a lien tax thereon, which shall be superior to all other liens, mortgages, or encumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner or possessor, and shall be removed only by the payment of the delinquent tax and penalty. A lien upon real estate for taxes levied for each year shall attach on the first day of January of such year.
Sec. 57. Tax Sale. — In addition to the procedure
prescribed in Section fifty-one hereof, the city treasurer may, upon
the warrant of the certified record required in said section and after
the expiration of the year for which the tax is due, advertise for a
period of thirty days the sale at public auction of the delinquent real
property to satisfy all public taxes and penalties due and the costs of
Sec. 58. Redemption of real estate. — 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 the amount of the public taxes, penalties, and costs together with interest on the purchase price at the rate of fifteen per centum per annum from the date of purchase to the date of the redemption; and such payment shall invalidate the certificate of sale issued to the purchaser, and shall entitle the person making such payment to a certificate to be issued by the city treasurer, stating that he has thus redeemed the property, and the city treasurer, upon the return by the purchaser of the certificate of sale previously issued to him, shall forthwith pay over to the purchaser the amount by which such real estate has thus been redeemed and the same shall thereafter be free from the lien of such taxes and penalties.
Sec. 59. Tax deed. — In case the delinquent taxpayer shall not redeem the property sold as herein provided within one year from the date of the sale, the city treasurer shall, as grantor, 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 of any kind whatsoever, and said deed shall succinctly recite all the proceeding upon which the validity of the sale depends.
Sec. 60. Forfeiture of real estate. — In case there is no bidder at the public sale of such realty or if the highest bid is for an amount not sufficient to pay the taxes, penalties, and costs, the city treasurer shall declare the real estate forfeited to the city, and shall make, within two days thereafter, a return of his proceedings and the forfeiture which shall be agreed upon the records of his office.
Sec. 61. Conveyance to City. — Within one year from the date of such forfeiture, the taxpayer, or anyone for him, may redeem said realty as above provided in cases where the same is sold. But, if the realty is not thus redeemed within a year, the forfeiture shall become absolute and the city treasurer shall execute a deed, similar in form and having the same effect as the deed required to be made by him in case of a sale, conveying the real estate to the city. The deed shall be recorded as required by law for other real estate titles and shall then be forwarded to the Mayor for notation and return to the city treasurer who shall file the same and enter it in his records of city property.
Sec. 62. Repurchase by owner after absolute forfeiture. — After the title to the property shall have become absolutely vested in the Government of the City of Caloocan in the manner above provided, and at any time before a sale or contract of sale shall have been made by the city treasurer to a third party in the manner provided for by law, the original owner or his legal representative shall have further right to repurchase the property in question by paying therefor the full amount then due for taxes, penalties, and costs, together with an additional penalty of fifteen per centum upon the whole, and if the City Mayor has made a contract for the lease of the property the repurchase may be made subject to such contract. t
Sec. 63. Civil action to collect tax debt. — The assessment of tax shall constitute a lawful indebtedness of the taxpayer to the city which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall be in addition to all the other remedies provided by law.
Sec. 64. Suits assailing validity of tax. — No court shall entertain any suit assailing the validity of a tax assessed under this Article until the taxpayer shall have paid, under protest, the taxes assessed against him, nor shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of the taxes, or of a failure to perform their duties within the time herein specified for their performance, unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this Article invalid except upon condition that the taxpayer shall pay the just amount of his tax as determined by the court in the pending proceeding.
Sec. 65. Suits assailing validity of tax sale. — No court shall entertain any suit assailing the validity of a tax sale of real estate under this Article until the taxpayer shall have paid into the court the amount for which the real estate was sold, together with the interest at the rate of fifteen per centum per annum upon the sum from the date of sale to the time instituting the suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declared invalid, and shall be returned to the depositor should he fail in his action. Nor shall any court declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making the sale or by reason of failure by him to perform his duties within the time herein specified for their performance unless such irregularities, informalities, or failures shall have impaired the substantial rights of the taxpayers.
Sec. 66. Application of proceeds from the real estate
tax. — Ninety per centum of the gross proceeds from the real estate tax
herein provided shall accrue to the general fund of the city, and the
remaining ten per centum thereof shall, any provision of existing law
to the contrary notwithstanding, accrue to its streets and bridges
fund. The portion accruing to the latter fund shall be used exclusively
for the repair, maintenance, improvement, and/or construction of city
streets and bridges.
Sec. 67. 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 sixty-six, and other taxes collected by the National Government and allotted to the various provinces and municipalities, as well as the national aid for schools, the city shall receive the shares which it would receive if it were both a municipality and a regularly organized province, and for the purposes hereof shall be deemed to be both the one and the other.
Sec. 68. 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 lands
comprised within the district or section of the city specifically
benefited, of the cost 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,
watercourses, esteros, canals, drains and sewers, including the cost of
acquiring the necessary land and public improvements, thereon, as
Sec. 69. 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, such value shall be the basis of the apportionment and computation of the special assessment due thereon.
Sec. 70. 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. 71. 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 describe with reasonable accuracy the metes and
bounds if practicable, and by other reasonable accurate means if
otherwise, and the period, which shall not be 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. 72. 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 two newspapers of general
circulation in the city, one in English and one in Spanish or Tagalog
language, before its adoption by the Board. The said ordinance in
English, Spanish and Tagalog language 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. 73. 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. 74. 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 of 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 Chapter shall be observed.
Sec. 75. 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. 76. Appeals. — Any time before the ordinance providing for the levying and collection of special assessments 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 taken 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. 77. 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 receipts by the appellate officer of the docket of the case, and such decision shall be final.
Sec. 78. 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 the credit to be allowed to, or the additional special tax 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. 79. 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 date on which they were assessed, constitute special liens on said land, with the sole exception of the lien for the non-payment 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. 80. Disposition of proceeds. — The proceeds of
the special assessment and penalties thereon shall be applied
exclusively to the purpose or purposes for which the assessments 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 for national public works.
Sec. 81. 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 the 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 receipt 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 the department heads required by Section eighteen of this Charter, the Mayor shall formulate and submit to the Municipal Board at least two 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. 82. Supplemental budget. — A supplemental budget formulated in the same manner as the annual budget may be adopted when special or unforeseen circumstances make such action necessary.
Sec. 83. 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. 84. Regular, auxiliary, and acting judges of
municipal court. — There shall be a municipal court for the City of
Caloocan, 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 an amount for the establishment of another
branch of the municipal court, the judge and auxiliary judge thereof to
be appointed as herein provided.
Sec. 85. 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 the Civil Service Law, rules and regulations, and who shall receive a compensation of not exceeding four thousand two hundred pesos per annum. He shall keep the seal of the court and affix it to all orders, judgments, certificates, records, and other documents issued by the court. He shall keep a docket of the trials in 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 case, 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 oaths.
Sec. 86. Jurisdiction of the Municipal Court. — The municipal court shall have the same jurisdiction in civil and criminal cases and the same incidental powers as are at present conferred upon them by law. It shall have a current jurisdiction with the Court of First Instance in all criminal cases arising under the laws relating to the filing, and management of lotteries, to assaults where the intent to kill is not charged or evident upon the trial to larceny, embezzlement and estafa where the amount of money or property stolen, embezzled or otherwise involved does not exceed the sum or value of the two hundred pesos to the sale of intoxicating liquors, to falsely impersonating an officer, to malicious mischief, to trespass on Government or private property, and to threatening to take human life. It may also conduct preliminary investigations for any offense without regard to the limits of punishment, and may release, or commit and bind over any person charged with such offense to secure his appearance before the proper court.
Sec. 87. Incidental powers of municipal court. — The municipal court shall have power to administer oaths and to give certificate thereof; to issue summonses, writs, warrants, executions, and all other processes necessary to enforce its orders and judgments; to compel the attendance of witnesses; to punish contempts of court by fine or imprisonment, or both, within the limitations imposed by the Rules of Court; and to require of any person arrested a bond for good behaviour or to keep the peace, or for the further appearance of such person before a court of competent jurisdiction. But no such bond shall be accepted unless it be executed by the person in whose behalf it is made, with sufficient surety or sureties, to be approved by said court. t
Sec. 88. Procedure in municipal court in prosecution for violation 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 case 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. 89. 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 for violation of city ordinances, 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 all cases brought to the office of the city fiscal involving crimes cognizable by the Court of First Instance, where the accused is not already in the legal custody of the police, no complaint or information shall be filed without first giving the accused a chance to be heard in a preliminary investigation, where such accused can be subpoenaed and appears before the investigating fiscal, with the right to cross-examine the complainant and his witnesses: Provided, That when the accused is detained, he may ask for a preliminary investigation, but he must sign a waiver of the provision of Article One hundred twenty-five of the Revised Penal Code, as amended: And provided, further, That if the case has already been filed in court, he may ask for a reinvestigation thereof later on with the same right to cross-examine the witnesses against him: Provided, finally, That notwithstanding such waiver the said investigation must be terminated within seven days from its inception.
Sec. 90. 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. 91. 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 to imprisonment.
Sec. 92. Power of Municipal Board over amusement
place. — All laws and executive orders existing at the time of the
approval of this Act referring to the regulation of night-clubs,
cabarets, dancing schools, pavilions, cockpits, bars, saloons, bowling
alleys, billiard pools and tables, boxing contests and other place of
amusements and the regulations for the sale of intoxicating liquors,
shall be inoperative within the City of Caloocan, and the power to
promulgate such regulations shall be vested in the Municipal Board and
the Mayor by ordinance.
Sec. 93. Municipal ordinances existing at the time of approval of this Act. — All municipal ordinances of the Municipality of Caloocan existing at the time of the approval of this Act shall continue in force within the City of Caloocan until the Municipal Board shall by ordinance provide otherwise.
Sec. 94. Tax delinquencies existing before this Act takes effect. — All real property tax delinquencies existing in the City of Caloocan before this Act takes effect shall be governed by the provisions of law then in force: Provided, That all penalties due on the delinquent realty taxes for the year or years preceding that in which this Act is approved, shall be remitted if such taxes are paid within one year from the approval hereof.
Sec. 95. Change of government. — The city government
provided for in this Chapter shall be organized on such a date as may
be fixed by the President of the Philippines. t
Sec. 96. Representative District. — Until otherwise provided by law, the City of Caloocan shall continue as part of the first representative district of the Province of Rizal.
Sec. 97. This Act shall take effect on January
sixteen, nineteen hundred sixty-two, if a majority of the voters of the
Municipality of Caloocan vote in favor of the conversion of their
municipality into a city as provided in this Act in a plebiscite which
shall be held on the day of the general elections of nineteen hundred
sixty-one, and the Commission on Elections shall prescribe the form of
the ballot for this purpose.
Approved: June 17, 1961.