Question & AnswerQ&A (Commonwealth Act No. 129)
The Municipal Board, with the concurrence of the Director of Education, has the power to exempt deserving poor pupils from the payment of school fees or any part thereof.
The Municipal Board consists of eight elective members who hold office for three years.
The President of the Philippines may make a temporary appointment until the return to duty of the sick or absent member, and the temporary member possesses all the rights and duties of the original member during this period.
The members of the Board elect a president annually from among themselves to preside over meetings and sign all ordinances, resolutions, and motions directing payment or creating liability.
Elections are held on the date of the general triennial election, with members taking office on July 16 following their election. Any tie for the eighth place is broken by the President of the Philippines designating one from among the tied candidates.
A quorum requires four members, and four affirmative votes are necessary for the passage of any ordinance, resolution, or motion.
The mayor must return the ordinance with reasons within ten days, or it is deemed approved. If vetoed, the Board can re-enact it with five affirmative votes and resend it to the mayor. If vetoed again, the ordinance is forwarded to the Secretary of the Interior for final approval or disapproval.
The President appoints the fiscal and assistant, Municipal Court judge and acting judge, city engineer and assistant, chief of police and assistant, fire department chief and assistant, city treasurer, assessor, and superintendent of schools. The mayor can suspend or remove other appointive officers and employees, and removals are appealable to the Department Head.
The annual tax is seven-eighths of one percent on assessed real estate value. Penalties for delinquency are 20% additional tax if paid within the first six months of delinquency and 25% thereafter.
The Board may levy special assessments on real estate especially benefited by public works, with a minimum of 60% of the cost levied on the district or section. Properties owned by the United States, Commonwealth of the Philippines, or the City of Cebu are exempt.