Amend Manila Ordice 8366 on RPT Allocation

Section 271 of the Local Government Code provides that, in cities like Manila, proceeds of the basic real property tax are distributed 70% for the general fund of the city and 30% among component barangays.
Under Section 271, the 30% barangay allocation is further divided 50% to the barangay/s where the property or properties are located and 50% equally to all component barangays.
Manila City Ordinance No. 8439 is enacted to amend Ordinance No. 8366 to include additional barangays that are adjacent to and similarly host business establishments in the areas covered.

The City Council previously passed Manila City Ordinance No. 8366 on November 21, 2014.
Ordinance No. 8366 affirms City Council Resolution No. 110, Series of 2014 and appropriates proceeds of real property tax covering areas bounded by Mayhaligue Street to the North, C.M. Recto Avenue to the South, Dagupan Street to the West, and Antonio Rivera to the East.
Ordinance No. 8439 expands the set of barangays receiving shares under the allocation arrangement previously adopted by Ordinance No. 8366.

Section 1 re-allocates the areas referred to in Ordinance No. 8366 to include additional barangays.
The re-allocated barangays are Barangays 48, 49, and 51 under Zone 4, District I.
The re-allocated barangays are Barangays 245, 247, and 248 under Zone 22, District II.
The re-allocation applies within the City of Manila.

Section 2 provides that, upon the effectivity of Ordinance No. 8439, the named barangays receive and equally share a defined portion of the barangay RPT allocation.
The named barangays receive and equally share an amount equivalent to 50% of the thirty (30%) real property tax allocation as provided for by law.
The ordinance states that the sharing rule is pending the passage of an ordinance providing for a comprehensive tax-mapping of the City of Manila's 896 barangays for real property taxation purposes.
Section 2 declares that the RPT shares rightfully received by the local government unit barangays under the amended Ordinance No. 8366 shall not in any way affect the current and future RPT to be shared by the barangays indicated herein.

Section 3 repeals or modifies all ordinances, resolutions, executive orders, and other issuances that are inconsistent with and/or contrary to any provision of Manila City Ordinance No. 8439.

Section 4 provides that if any part or provision of Ordinance No. 8439 is held unconstitutional or invalid, the remaining parts or provisions not affected continue in full force and effect.

The ordinance is approved by the Mayor on November 16, 2015.
The ordinance is signed for the Mayor by Joseph Ejercito Estrada.
The ordinance bears attestations by LuCh R. Gempis, Jr. (City Council Secretary) and Edward S. Serapio (Secretary to the Mayor), as reflected in the approval and attestation clauses.