An additional one per cent tax on real property for the Special Education Fund.
SEC. 41. An additional one per cent tax on real
property for the Special Education Fund.—There is hereby imposed an
annual tax of one per cent on real property to accrue to the Special
Education Fund created under Republic Act No. 5447, which shall be in
addition to the real property tax which local governments are authorized
to levy, assess and collect under this Code; Provided, however,
That when the entire total assessed valuation of real property situated
in a province or city assessable to any one person does not exceed three
thousand pesos, the additional one per cent tax herein imposed shall
not be collected.
Additional ad valorem tax on idle lands.
SEC. 42. Additional ad valorem tax on idle lands.—The
President of the Philippines, at his discretion or upon recommendation
of the Secretary of Finance, may authorize provinces, cities and
municipalities to levy, assess and collect an additional real property
tax on idle private lands at a rate of not exceeding two per cent per
annum based on the prevailing assessed value of the property.
Idle lands, coverage.
SEC. 43. Idle lands, coverage.—For purposes of this
Code, idle lands shall include the following:
Agricultural lands more than five hectares in area suitable
for cultivation, dairying, inland fishery and other agricultural uses,
three-fourths of which remain uncultivated or unimproved as
certified to by the provincial agriculturist. In the case of
agricultural lands planted a permanent or perennial crop with at least
one hundred trees to a hectare shall not be considered idle land.
Lands actually used for grazing purposes shall not also be considered
idle land.
Urban lands in chartered cities and municipalities exceeding
five thousand square meters in area, two-thirds of which remain
unutilized or unimproved as certified to by the provincial or city
assessor. This section shall likewise apply to residential lots or
subdivisions duly approved by proper authorities, the ownership of which
has been transferred to individual owners. If the acquired
lots, however, remain, because the subdivision itself is not developed
in accordance with its subdivision plans, the imposable under Section
forty-two of this Code on the individual lots shall be assessed on
the subdivision and paid for by the subdivision owner.
Individual lots of such subdivisions, the ownership of which has not
been transferred to the buyer shall be considered as forming part of the
subdivision.
Idle lands exempt from tax.
SEC. 44. Idle lands exempt from tax.—The special
levy on idle lands shall not apply to landowners who are unable to
improve, utilize or cultivate their lands due to any of the following
causes:
Adverse peace and order conditions as certified to by the
provincial commander, unless, upon restoration of the peace and order in
any locality duly certified by the said provincial commander and if
within one year from the date of such certification the idle land has
not been improved, utilized or cultivated, a tax may be imposed thereon
pursuant to Section forty-two hereof.
Financial loss of the landowner due to fire, flood, typhoon,
earthquake and other causes of similar nature duly attested by the
owner in an affidavit to be submitted to the provincial or city assessor
stating the ground or grounds therein, unless the idle land is not
improved to the extent prescribe in the next preceding Section within
two years from the date of the occurrence of the loss, in which case,
the tax imposable under Section forty-two hereof may be levied.
Existing court litigations involving the land subject to tax
mentioned in this chapter as certified by the Court under which the case
is pending unless said land is not improved within one year after the
final adjudication of the case, to the extent provided in the
next preceding Section, in which case, the tax imposable under Section
forty-two hereof may be levied.
Necessity to leave the land in a follow state as
certified to by the provincial agriculturist stating, among others, the
length or time which that land shall be considered any for product,
unless the idle land is not improved to the extent prescribed in the
next preceding Section within one year after the termination of the
period, in which case, the tax imposable under Section forty-two
hereof may be levied.
Unfavorable physical factors, such as rocky nature of ground
and uneven topography the case of agricultural land, which render
the land unsuitable for cultivation, as certified to by the
provincial agriculturist.
In all cases the landowner shall be duly notified by the
provincial or city assesor, as the case may be, of the imposition of the
tax.
Application for exemption.
SEC. 45. Application for exemption.—Within
two years from the approval of this Code, any person having legal
interest on the land, desiring to avail of the exemption under Section
44 hereof, shall file the corresponding application therefor with the
assessor of the province or city where the land is situated. The
application shall state the ground or grounds under which the exemption
is being claimed.
The Secretary of Finance shall promulgate rules
and regulations for the proper implementation of the provisions of this
Section.
Listing of idle kinds by the assessor.
SEC. 46. Listing of idle kinds by the
assessor.—The provincial or city assessor shall make and keep an
updated record of all idle lands within one year after the approval of
this Code and every year thereafter. For purposes of collection, the
provincial or city assessor shall furnish a copy thereof to the
provincial, city or municipal treasurer, as the case may be, who shall
notify on the basis of such record the person having legal interest on
the lands of the imposition of the additional tax.
Special levy by local governments.
SEC. 47. Special levy by local governments.—The
provincial, city, municipal boards or councils may, by ordinance,
provide for the imposition and collection of a special levy on the lands
comprised within the province, city or municipality or parts thereof
especially benefited by the laying out, opening, construction,
straightening, widening, 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, decks, levees, reservoirs, waterworks,
water courses, esteros, canals, drains, and sewers: Provided,
however, That the special levy herein authorized shall correspond
only to a part not exceeding sixty per cent of the costs of said
improvements or infrastructures financed by the province, city or
municipality, as the case may be, including the costs of acquiring-land
and such other real property in connection therewith. Within the meaning
of this Section, all lands comprised within the district benefited,
except lands exempt from the real property tax under Section forty
hereof, shall be subject to the payment of the special levy.
Ordinance imposing a special levy.
SEC. 48. Ordinance imposing a special levy.—Tax
ordinance providing for the levying and collection of a special levy
shall describe with reasonable accuracy the nature, extent and location
of the work to be undertaken; the probable cost of the proposed work so
established, the limits whereof shall be stated by monuments and lines,
and the number of annual installments, which shall not be less than five
nor more than ten, in which said special levy shall be payable. The
provincial board, municipal board or city council, or municipal council
shall not be obliged, in the apportionment and computation of the
special levy, to establish a uniform percentage of all lands subject to
the payment of the tax for the entire district, but it may fix different
rates for different parts or sections thereof, depending on whether
such land is more or less benefited by the proposed work; nor shall the
provincial board, the municipal board or city council, or municipal
council be required to follow the percentage limitations imposed by
Section thirty-nine of this Code.
The provincial, city or municipal engineer shall make the
plans, specifications and estimate of the proposed work.
SEC.
49. Publication of proposed ordinance imposing a special levy.—The
proposed special levy ordinance shall be published, with the list of
the owners of the land affected thereby, once a week for four
consecutive weeks in any newspaper published in the locality, one in
English, and one in the local dialect, if there be any, and in default
of local papers, in any newspaper of general circulation in the
province, city or municipality. The said ordinance in English, and in
the local dialect, shall also be posted in places where public notices
are generally posted in the city or municipality and places affected by
said improvement, and shall also be published once a week during four
consecutive weeks by crier.
The provincial, city or municipal
secretary, shall, on application, furnish a copy of the proposed
ordinance to each landowner affected, or his agent, and shall if
possible, send to all a copy of said proposed ordinance by mail or
messenger.
Protest against special levy.
SEC. 50. Protest against special levy.—Not
later than thirty days after the last publication of the ordinance and
list of landowners included in the zone subject to special levy, a
protest may be submitted to the provincial, municipal, or city board or
council, signed by a majority of the landowners affected by the proposed
work, setting forth the addresses of the signers and arguments in
support of their objection or project against the improvement to be made
or against the special levy imposed by ordinance. If no protest is
filed within the time and under the conditions above specified, the
provincial, city or municipal ordinance shall become final and effective
in all points after its approval by the corresponding board or council.
Hearing a protest.
SEC. 51. Hearing a protest.—The board or council,
shall designate a date and place for the hearing of the protest nice in
accordance with the next preceding Section and shall give reasonable
time to all protestants who have given their address and to all
landowners affected by any protest, and shall order the publication once
a week, during two consecutive weeks in any newspaper of the locality,
if there be one, of general circulation in the province, city or
municipality, or a notice in English or in the local dialect, of the
place and date of the hearing to be held. Said notice shall likewise be
posted in the places where public notices are usually posted in the
province, city or municipality and places affected by the improvement.
After the proper hearing, the board or city council, shall render its
final decision confirming, modifying or revoking its ordinance, and
shall send notice of its decision, to all interested parties who have
given their addresses, and shall order the publication of such decision,
together with a list of the parcels of land affected by the special
levy, three times weekly, for two consecutive weeks, in the manner
hereinabove specified. The decision of the municipal council shall
become final, if, before expiration of thirty days from the date of its
last publication, no appeal is filed with the provincial board
against the proposed improvement or against the special levy, signed by
at least a majority of the landowners affected. The appellant or
appellants shall immediately give the municipal council a written notice
of the appeal. In the case of the province or city, the decision of the
provincial board or city council is not appealable but shall become
final after the expiration of thirty days from its last publication.
Decision of the appeal.
SEC. 52. Decision of the appeal.—If an appeal is
taken from the decision of the municipal council in the manner provider
for in the next preceding Section, the said council shall forward to
the provincial board an except from the minutes of said council relative
to the proposed improvement and all other documents in connection
therewith, within ten days after receipt of the notice of appeal. The
provincial board shall designate the place and set a date which shall be
within thirty days following receipt of the board of the documents from
the municipal council, for the hearing of the appeal, giving both
parties notice thereof. During the hearing of the appeal, the municipal
council shall be represented and heard, and the provincial board shall
examine de nove all points involved in the protest filed, and
its decision thereon shall be final.
Fixing the amount of special levy.
SEC. 53. Fixing the amount of special levy.—The
special levy authorized under Section forty-seven hereof shall be
apportioned, computed, and assessed according to the assessed valuation
of such lands, as shown by the books of the assessor, or its current
assessed value as fixed by said officer in the first instance if the
property does not appear of record in his books. Upon the approval of
the ordinance, the provincial or city assessor shall forthwith proceed
to determine the annual amount of special tax assessed against each
parcel of land comprised within the district especially benefited and
shall send to each landowner a written notice thereof by ordinary mail.
If upon completion of work it should appear that the cost thereof is
smaller or greater than the estimated cost of the work, the provincial
or city assessor 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
provincial or 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.
Payment of special levy.
SEC. 54. Payment of special levy.—All sums due
from any landowner or owners as payment of special levy shall be payable
to the provincial or city treasurer or his deputy in the same manner as
the annual ordinary tax levied upon real property, in accordance with
the provisions of the preceding sections, shall be subject to the same
penalties for delinquency and be enforced by the same means as said
annual ordinary tax; and all said sums together with any of said
penalties shall, from the dates on which they were assessed, constitute
special liens upon the land concerned and shall have preference over
other liens there may be on said lands with the sole exception of the
lien for non-payment of the ordinary real property tax.
Special levy by the National Government.
SEC. 55. Special levy by the National Government.—The
Secretary of Finance may, by Department Order issued for the purpose,
provide for the imposition and collection of a special levy on lands
especially benefited by public works projects financed by the National
Government corresponding to a part not exceeding sixty percent of the
costs thereof as certified by the Secretary of Public Works,
Transportation and Communications, the proceeds of which shall accrue to
the general fund of the National Government. The special levy shall be
apportioned, computed, and assessed according to the assessed valuation
of such lands as shown by the books of the assessor, or its current
assessed value as fixed by said officer if the property does not appear
of record in his books. The tax shall be collected by the local
treasurers who shall remit their collections to the National Treasurer
in accordance with the rules and regulations issued by the Secretary of
Finance for the purpose of implementing this Section.
The Special levy herein authorized may within sixty days from
the date of publication of the Department Order in the Official Gazette
be protested with the Secretary of Finance and if not reconsidered or
rescinded may thereafter be appealed to the proper court for decision.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
