City Boundaries
- Defines the precise geographical limits of the City of Baguio through a series of boundary points and measurements.
Governor-General's Executive Control
- The Governor-General appoints key city officials including the mayor, vice-mayor, city council members, and various city officers upon recommendations.
- Power to remove appointive officers and make temporary appointments during absences.
- Officials may retain salary from existing positions when appointed to city government posts.
City Officers and Employees: General Rules
- Officers must take an oath recognizing U.S. authority and pledge faithful service.
- Officers handling city funds must be bonded as prescribed.
- Civil Service Law applies for appointments and removals except for specific advisory and appointive positions.
- Conflict of interest in contracts or business dealings with the city is prohibited; violations carry fines and imprisonment.
- Proper turnover of city properties and documents required upon retirement or removal.
- Officers are not personally liable for damages resulting from enforcement actions done in good faith.
Powers and Duties of the Mayor
- Ensures enforcement of laws and city ordinances.
- Oversees city officers’ duties and may initiate criminal proceedings with Governor-General's approval.
- Presides over city council meetings with voting rights.
- Signs city documents including ordinances, contracts, and financial warrants.
- Appoints various city employees subject to civil service rules and Governor-General’s consent.
- Responsible for defending the city in legal actions and recovering city property.
- Has limited clemency power for ordinance violations.
- Must submit annual inventory, financial statements, budget estimates, and operational reports to the Governor-General and city council.
Role of the Vice-Mayor
- Acts as mayor during the mayor’s absence or disability but cannot remove officers.
City Council: Composition and Procedures
- Comprises the mayor, vice-mayor, and three other members.
- Holds weekly regular meetings, open to the public unless otherwise voted.
- Maintains minutes and rules; majority quorum required for business.
- Ordinances require majority votes of all members to pass and must be publicly posted.
City Council: Powers and Functions
- Appropriates city expenses and fixes salaries with Governor-General’s approval.
- Authorizes taxation, licensing, and regulation of various businesses, occupations, and city services.
- Regulates public safety, infrastructure, utilities, health, housing, traffic, and public order.
- Enforces health regulations and combats nuisances and immoral activities.
- Establishes police and prison services.
- Imposes penalties for ordinance violations up to fines and imprisonment.
- Has broad power to enact ordinances for public welfare and city governance.
Advisory Council
- Five Igorot members advising the city council.
- Reviews and recommends on ordinances, public improvements, and general matters affecting the city’s population.
City Secretary
- Serves as secretary to the city council and other boards; keeps records and the corporate seal.
- Maintains ordinances and official documents; posts ordinances publicly.
- Performs other duties as assigned.
City Health Officer
- Supervises city health and sanitation.
- Enforces health laws and ordinances; prosecutes violations.
- Conducts inspections with designated sanitation police and inspectors.
- Reports to the Director of Health.
City Engineer
- Oversees all surveying and engineering works, public property, and construction.
- Ensures proper building standards, safety, and public infrastructure maintenance.
- Controls city public utilities like waterworks and sewers.
- Consults with the city architect on approved plans.
Public Works Contracts
- Contracts for public works over one thousand pesos require public bidding and advertising.
- Requirements for bond deposits and plans made publicly available.
- Day labor may be used for roads and smaller projects.
City Purchasing Agent
- Purchases all supplies and materials, except real estate, for the city.
- Contracts for labor and materials governed by specific regulations.
City Attorney and Assistant
- Chief legal advisor responsible for city representation in civil cases.
- Drafts and reviews city legal documents and opinions.
- Investigates neglect or misconduct by city officers.
- Prosecutes crimes and ordinance violations within city jurisdiction.
- May subpoena witnesses and investigate suspicious deaths.
Justice of the Peace Court
- A justice and auxiliary justice of the peace appointed for city jurisdiction including police zone.
- Shares concurrent jurisdiction with other justices in overlapping areas.
Chief of Police
- Manages police organization, discipline, and operations.
- Maintains peace, executes laws, manages city prison and prisoners.
- Authorized to take bail for ordinance violations.
- Executes court processes and attends justice court sessions.
Police Jurisdiction
- City's police jurisdiction covers specific barrios and settlements outside corporate limits.
- The justice of the peace has concurrent jurisdiction with municipality justices over these areas.
- Fines imposed in these areas accrue to respective municipalities.
Peace Officers' Authority
- All city police, officials, and secret service are peace officers with power to serve legal processes and arrest.
- Mayor may appoint special police during emergencies, who have full police powers while on duty.
City Treasurer
- Collects taxes, licenses, rents, fines, and fees.
- Safeguards and disburses city funds upon lawful warrants.
- Performs duties associated with revenue and land registration laws.
- May act as city assessor upon the Governor-General’s direction.
- Accountable to the Insular Auditor.
City Assessor
- Annually assesses and values taxable real estate.
- Authorized to summon and examine witnesses.
- Prepares and certifies the assessment list, open for public inspection and complaint.
- Amends assessments based on complaints and hearings.
- Supports the tax appeals board and city treasurer with assessment information.
Board of Tax Appeals
- Consists of city council members with the mayor as chairman.
- Members take oath to fairly determine disputes between taxpayer and assessor.
- Hears appeals annually and may order amendments to assessments.
Tax Exemptions
- Lands or buildings owned by the U.S., Philippine Government, City, or subprovince and religious institutions used exclusively for non-profit purposes are exempt.
- Exemptions do not extend to investment properties even if income is used for religious or charitable purposes.
Real Estate Taxation
- Annual real estate tax not exceeding 2% of assessed value, set by city council.
- Taxes due after March 1st; penalties for delinquency escalate over time.
- Penalties collected alongside original taxes by city treasurer.
Collection Procedures for Delinquent Taxes
- City treasurer may seize and auction personal property of delinquent taxpayers after October 1st if taxes unpaid.
- Sale proceeds pay tax, penalties, and costs; surplus returned to taxpayer.
- Property may be redeemed before sale by paying amounts owed plus costs.
- Procedures for tax collection are cumulative and do not preclude other remedies.
Tax Lien and Real Estate Sale
- Taxes and penalties constitute a lien on real property, superior to all other liens except regular tax liens.
- Liens attach from March 1st of the tax year.
- City treasurer may advertise and sell property to satisfy unpaid taxes after due process.
- Sales must be publicly advertised; taxpayer may redeem before sale date.
- Sale proceeds accounted for; surplus paid to owner.
Redemption of Sold Realty
- Taxpayers have one year to redeem property sold for delinquent taxes by paying taxes, penalties, costs, and interest.
- Upon redemption, purchaser reimbursed, and property freed from tax lien.
- Failure to redeem transfers ownership to purchaser via recorded deed.
Forfeiture of Real Estate
- If no bids at tax sale, property forfeits to city.
- Property can be redeemed within one year as in sales.
- After one year, city obtains absolute title recorded as municipal property.
Legal Actions on Taxes
- Taxes assessed are lawful debts collectible by civil action.
- Courts will not invalidate taxes unless substantial taxpayer rights are impaired.
- Suits challenging tax sales require payment of sale price with interest into court.
- Irregularities in tax sales or assessments do not invalidate unless substantial rights impaired.
Penalties for Tax Officials
- Willful omission or corruption in tax assessment or collection is punishable by fines up to one thousand pesos and/or up to two years imprisonment.
Transition Provisions
- City of Baguio succeeds the township of Baguio, inheriting all properties, obligations, and records.
- Public land sales proceeds and fees accrue to city treasury, except specified public improvement taxes.
- Barrio areas not included within city limits constitute the new township of Twin Peaks with transitional governance.
- Existing township ordinances continue unless inconsistent with new charter.
- Applicable prior laws remain in force unless inconsistent with this act.
Repeal of Inconsistent Laws
- All laws or parts inconsistent with this act are repealed.
Effective Date
- The Act takes effect on September 1, 1909.
- Expedited passage authorized due to public necessity.