Title
Manila Barangay 20 Jurisdiction Ordice
Law
Manila City Ordinance No. 8384
Decision Date
May 11, 2015
Barangay 20, Zone 2, District I, is officially recognized to include the area from Pier 4 Gate to ICTSI Road, affirming their claim to accumulated Real Property Taxes from commercial and industrial establishments within this jurisdiction.
A

Background and Initial Claims

  • Barangay 20, Zone 2 requested approval of their Barangay Resolution to release accumulated lawful shares of Real Property Taxes from commercial and industrial establishments within their claimed territory.
  • Supporting documents included a Liga ng mga Barangay Resolution, cadastral maps, and business permits.
  • No opposing claims from adjoining barangays were initially presented.
  • The City Council passed Resolution No. 24, Series of 2014, affirming their territorial claim and allowing the tax revenue release.

Opposition and Hearing Process

  • Subsequently, some officials from adjoining barangays opposed the claim to the Mayor’s Office.
  • A committee hearing was scheduled where all concerned barangays were notified and given a chance to present their views and documents.
  • The Commission on Audit issued an Audit Observation Memorandum highlighting the lack of a City Ordinance as a legal basis for the tax fund release, citing Section 6 of the Local Government Code regarding boundary alterations.

Committee Findings and Recommendations

  • The committee recognized the barangay claimant's entitlement to their share of accumulated property tax funds from their territorial jurisdiction.
  • It was clarified that the situation did not involve creation, division, merging, abolition, or substantial alteration of local government units under Section 6 of the Local Government Code.
  • To comply with COA guidance, the committee recommended passing an ordinance to officially declare the barangay’s territorial jurisdiction with specific metes and bounds, thereby affirming the City Council resolution.

Main Provisions of the Ordinance

  • Section 1 declares the territorial boundaries of Barangay 20, Zone 2, District I, Manila covering the specified commercial and industrial areas.
  • Section 2 affirms the prior City Council Resolution No. 24, Series of 2014.
  • Section 3 (Transitory Provision) mandates that all governmental and corporate services incidental to the ordinance's enforcement within the declared territory be collected, delivered, and performed by Barangay 20.
  • Section 4 (Separability Clause) provides that if any provision is declared unconstitutional or invalid, other provisions shall remain effective.
  • Section 5 (Effectivity Clause) states the ordinance takes effect upon approval.

Legal and Administrative Effects

  • The ordinance addresses COA’s audit observation by providing a legal basis for the release of tax funds to the barangay.
  • It settles territorial jurisdiction disputes between Barangay 20 and adjoining barangays.
  • The ordinance was duly enacted by the Manila City Council on December 16, 2014, and deemed approved by the Mayor on May 11, 2015, pursuant to the Local Government Code provisions on ordinance approval.
  • It enables Barangay 20 to collect legitimate income and execute official duties within the declared territorial bounds, strengthening local governance and revenue administration.

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