Question & AnswerQ&A (Republic Act No. 321)
The City of Ozamiz comprises the present territorial jurisdiction of the municipality of Misamis, in the Province of Misamis Occidental. The President of the Philippines may increase this territory by executive order.
The City of Ozamiz constitutes a political body corporate with perpetual succession and holds powers pertinent to a municipal corporation exercised in conformity with its Charter.
The Mayor is the chief executive of the city, responsible for enforcement of laws, safeguarding city property, tax collection, instituting judicial proceedings, supervising city officials, budget submission, granting municipal licenses, and other executive duties as prescribed by law.
The City Treasurer performs the duties of the Mayor in such cases. If unable, the City Engineer may act, and if both are incapacitated, the President appoints or designates a replacement.
The Municipal Board consists of the Mayor (presiding officer), the city treasurer, the city engineer, and five councilors elected at large by the city's electorate.
The Municipal Board can levy and collect taxes for general and special purposes, including real property tax not to exceed two percent ad valorem, impose license fees, fix tariffs for city services, and tax various businesses and activities.
City officers are prohibited from engaging in business transactions with the city, purchasing city-owned property, being surety for contractors, or being surety on official bonds of city officers to avoid conflicts of interest.
The City Treasurer acts as the chief fiscal officer, collecting taxes, licenses, rents, and other revenues; purchasing supplies; accounting for funds; depositing municipal funds; and disbursing funds according to authorized appropriations.
Real estate tax is levied annually not exceeding two percent ad valorem, payable by June 1. Penalties of two percent per month apply to delinquent taxes up to 24%. The city treasury may seize personal property for unpaid taxes after 90 days delinquency, and real estate title vests in the city after one year of delinquency, subject to redemption rights.
There is a municipal court with a judge and auxiliary judge appointed by the President. It has jurisdiction concurrent with the Court of First Instance over certain criminal cases and all civil and criminal cases within its scope, following Philippine procedural laws.