Question & AnswerQ&A (Republic Act No. 3700)
The City of Angeles comprises the present territorial jurisdiction of the Municipality of Angeles in the Province of Pampanga.
A Mayor must be at least 25 years old, a resident of the city for at least two years prior to election, and a qualified voter in the city.
The Mayor exercises executive and administrative control over the city departments, ensures enforcement of laws and ordinances, safeguards city properties, manages revenue collection and expenditure, initiates judicial actions for the city's interests, supervises city employees, and represents the city in business matters among other specific functions.
The Municipal Board consists of the Vice-Mayor as presiding officer and eight councilors elected at large by qualified voters of the city.
The Municipal Board can levy and collect taxes for general and special purposes, including real property tax up to 1½% ad valorem after five years, municipal occupation tax, business and license fees, and impose sales and special assessments within the limits prescribed by law.
Ordinances require a majority vote of all members and after passage must be presented to the Mayor for approval or veto within ten days. If vetoed, the Board may override by two-thirds vote or the ordinance may be appealed to the President of the Philippines for final decision.
The Chief of Police can issue regulations, arrest and prosecute offenders, maintain peace, serve criminal processes, supervise the police force, and exercise deputy sheriff functions including attending municipal court sessions and executing writs and processes.
The City Treasurer acts as chief fiscal officer, collecting taxes, licenses, and other charges; administering markets and slaughterhouses; purchasing supplies; disbursing funds as appropriated; depositing city funds in designated banks; and rendering financial reports.
Taxes are collectible as lawful debts with remedies including civil action. Delinquent taxes incur penalties, allow seizure and public auction of personal property, and eventual forfeiture and sale of real estate with rights of redemption by the owner within provided time frames.
Exemptions include lands or buildings owned by government entities, churches, and properties used exclusively for religious, charitable, scientific, or educational purposes not held for profit; the owner's only real property valued at no more than 400 pesos; and machinery used for industrial or agricultural purposes for the first five years of operation.