Allotments of internal revenue and other taxes.
SEC. 36. Allotments of internal revenue and other taxes.- Of the internal revenue accruing to the National Treasury under section four hundred and ninety of the Administrative Code and other taxes collected by the National Government and allotted to the various provinces and municipalities, the four special municipalities of Tablas, Sibuyan, Romblon and Maghali, shall receive proportionately, acoording to the number of their inhabitants, the share which would correspond to the Province of Romblon aid that of its eleven municipalities, in accordance with sections 491, 492, 493, and 494 of die Administrative Code: Provided, That the ordinary expenses of the high school of the Province of Romblon shall be charged against these funds in equal proportion, not to exceed those appropriated by the provincial board for the school year 1939-1940, excluding the amount collected as matriculation fees from its students.
Power to levy special assessments for certain Purposes.
SEC. 37. Power to levy special assessments for certain Purposes. - The municipal council may, by ordinance duly approved, provide for the levying and collection, by special assessments, of the real estate comprised within the district or section of the municipality specially benefited, of 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, water mains, water courses, esteros, canals, drains aid sewers, including the cost of acquiring the necessary land. All the real estate comprised within the district benefited, except lands or buildings owned by the United States of Anerica, the Commonwealth of the Philippines, shall be subject to the payment of the special assessnen based upon the valuation of such real estate, as shown by the books of the treasurer-assessor of the municipality, or its present value, as fixed by said officer in the first instance, if the property does not appear of record in his books, according to the valuation whereof the special tax has to be made, computed and assessed.
Contents of a special assessment ordinance.
SEC. 38. Contents of a special assessment ordinance. - The ordinance providing for the levying and collection of special assessnent shall describe in terms of reasonable accuracy, the nature, extent and location of the proposed improvement; the probable cost of the improvement; the rate per centum oi the cost to be defrayed by special assessment; the district which shall be subject to the payment of the said per centum of the proposed improvement, delimiting the same by metes and bounds, and the number of annual installments, which shall not be less than five, in which such special assessment shall be paid without any interest. The municipal council shall not be required to fix an equal rate per centum for all the taxable real estate in the entire district, but may fix different rates for real estate in different parts or sections of die saiie, according as said property will derive greater or less benefit from the contemplated improvement.
Publication of the proposed special assessment ordinance and public hearing on the same.
SEC. 39. Publication of the proposed special assessment ordinance and public hearing on the same. - The proposed special assessment ordinance shall be published for a period of one week in the Official Gazette and in two newspaper, of general circulation in the Province of Romblon, one in the native language generally spoken in the province and the other in English or Spanish before its passage by the municipal council. The secretary of the municipal council shall, upon request, furnish a copy of the proposed ordinance, of charge to each property ower affected or his agent, shall, in so far as possible, send a ospy of said proposed ordinance by ordinary mail or otherwise. At the request 'A any property owner, made within three days the just publication of the proposed ordinance, or at. it waned nation, the municipal council or the there charge of the project shall hold a public hearing on then same and hear all pertinent arguments and evidence shall by the persons interested or their: attorneys, and such arguments and evidence shall be attached to the project.
Assessment of the special tax against tax against the real estate affected.
SEC. 40. Assessment of the special tax against tax against the real estate affected. - Upon the approval of the special assessment ordinance, tre official whose duty it is to assess taxable property within the special municipalities, shall forthwith proceed to determine the special tax payable by each realty each year during the period fixed by the ordinance, upon the basis of the extimated coast of the work and the total and parcel value of the real estate comprised within the district specially benefited and shall notify each owner by registered mail of the special tax assessed against each property owned by him in the district benefited; but if upon the completion of the improvement, it should appear appear that the cost has been less or more, the engineer of the special municipalities shall so certify forthwith to the official who made the assessment, who shall thereupon proceed to rectify the assessment, reducing or increasing, as the case may be, the special tax to be collected upon each property for the unpaid fixing the amount to be credited to the additional tax to be collected from the realty, as the case may be, and shall notify the persons interested of such rectifications.
Payment of the special assessments.
SEC. 41. Payment of the special assessments. - All sums and amounts due from any owier or owners as a result of any action taken by virtue of the authority conferred herein shall be due and payable to the treasurer of the municipality in the same manner as the annual tax levied on real estate and shall be subject to the same penalties for delinquency, and enforceable by the same renedies, as such annual tax, and all such sums and amounts, together with any such penalties incurred shall, from the date on which they were assessed, constitute liens on the property against which the same were assessed, and shall take precedence over any and all other liens which may exist upon such property excepting only those which have been attached for nonpayment of said annual tax.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
