City Seal and Legal Capacity
- The city has a common seal, with power to alter it.
- It can acquire and manage real and personal property, enter into contracts, sue and be sued.
Liability Limitations
- The city is not liable for damages due to failure or negligence by city officials in enforcing laws or ordinances.
Police Jurisdiction
- Police jurisdiction matches territorial jurisdiction.
- For protecting water supply purity, jurisdiction extends to the water drainage area and 100 meters around related water facilities.
City Executive: Mayor and Vice-Mayor
- Mayor appointed by the President with Commission on Appointments confirmation.
- Mayor’s salary capped at ₱5,100 p.a. plus possible allowance.
- Vice-Mayor also appointed by the President; acts as Mayor during the latter's incapacity.
- Vice-Mayor’s salary capped at ₱3,600 p.a.; duties include assuming Acting Mayor duties when necessary.
- City Engineer acts as Acting Mayor if both Mayor and Vice-Mayor are incapacitated.
Mayor’s Powers and Duties
- Enforce laws and ordinances, safeguard city properties, oversee tax collection and application.
- Initiate legal action to protect city interests.
- Supervise city officials and inspect records.
- Represent city in legal and business matters.
- Submit annual budget and report.
- Grant/refuse municipal licenses, exempt deserving poor from school fees.
- Take emergency measures during calamities.
City Secretary
- Appointed by Mayor; keeps city records and seal.
- Attests official documents and provides certified copies of records.
- Salary set by ordinance, capped at ₱2,400 p.a.
Municipal Board: Composition and Functions
- Consists of eight elected councilors; elects its presiding officer.
- Temporary substitutes may be appointed during vacancies or absences.
- Members have qualifications: 23 years old, residents for one year.
- Compensation: ₱10 per session day.
Board Meetings and Legislative Process
- Weekly ordinary sessions and up to 30 extraordinary sessions yearly.
- Five members constitute a quorum; five affirmative votes needed for ordinance passage.
- Ordinances require Mayor’s approval; Mayor may veto whole or part; Board may override.
- Secretary keeps records and publishes ordinances.
Legislative Powers of the Board
- Levy taxes including real property tax up to 2% ad valorem.
- Appropriation of city expenses and set salaries.
- Regulate businesses, public safety, health, utilities, and city services.
- Establish police and fire forces, schools, markets, public works.
- Enact ordinances for peace, safety, morals, and welfare with penalties up to ₱200 fine or 6 months imprisonment.
Restrictions on Commercial Signs
- Prohibits signs on public property; Mayor may order removal of offensive signs.
City Departments and Heads
- Includes finance, engineering, law, police, fire, and assessment departments.
- Mayor supervises departments; Municipal Board can reorganize them.
- Heads have operational control, certify payrolls, submit budgets and reports.
Appointment and Ethics of Officials
- President appoints key officials; Mayor appoints other employees under Civil Service Law.
- City officers prohibited from engaging in business transactions or purchasing city property involving city resources.
Finance Department and City Treasurer
- City Treasurer is fiscal officer; manages city funds, collections, disbursements.
- Salary capped at ₱4,500 p.a.
- Daily deposit of city funds; financial reporting to Mayor and Board.
Engineering Department and City Engineer
- Responsible for surveying, public works planning, and supervision.
- Manages city property, public infrastructure, waterworks, sewers.
- Authorized to inspect buildings and enforce construction ordinances.
- Salary capped at ₱4,200 p.a.
Public Works Contract Procedures
- Repairs/construction above ₱3,000 awarded by lowest bidder after public notice.
- City Engineer may execute works directly with required approvals.
Law Department and City Attorney
- Chief legal adviser; represents city in civil and criminal cases.
- Drafts legal documents, advises city officials, prosecutes offenses.
- Salary capped at ₱4,200 p.a.
Police Department and Officers
- Chief of Police manages police force; maintains peace, executes laws, manages city prison.
- Peace officers have powers of arrest, process service, and maintaining order.
- Special police may be sworn in by Mayor during emergencies.
- Salary of Chief of Police does not exceed ₱3,000 p.a.; Chief of Secret Service up to ₱2,400 p.a.
Fire Department and Chief
- Manages fire prevention and suppression equipment, inspects buildings for fire safety.
- Investigates fire causes; enforces fire safety ordinances.
- Salary capped at ₱2,400 p.a.
Assessment Department and City Assessor
- Handles property tax assessment and valuation; salary capped at ₱3,000 p.a.
- Authorized to administer oaths, summon witnesses for assessment purposes.
- City Treasurer serves as assessor until otherwise provided.
Property Taxation and Exemptions
- Real property taxes levied annually with maximum 2% rate.
- Exemptions include government-owned properties, churches, and properties used exclusively for non-profit religious, charitable, scientific, or educational purposes.
- Taxpayers must declare acquisitions or improvements within 60 days.
Procedures for Tax Collection and Delinquency
- Delinquent property subject to personal property seizure except specified exemptions.
- Redemption rights available before sale or after title vesting, with terms detailed.
- Notice requirements for seizure and sale with due process.
- Sale procedures include public auction and installment payment options.
Legal Remedies and Taxation Enforcement
- Tax assessments and collections enforceable by civil action.
- Courts require payment under protest before invalidating taxes or sales, protecting taxpayers’ substantial rights.
Special Assessments for Public Improvements
- Municipal Board may levy special assessments up to 60% of improvement costs on benefited properties.
- Procedures include publication, protests by majority property owners, hearings, and appeals to the President.
- Assessments payable like regular taxes with liens on properties.
City Budgeting Process
- City Treasurer prepares financial statements and income estimates.
- Mayor drafts annual budget for Municipal Board approval prior to fiscal year.
- Supplemental budgets allowed; existing appropriations continue if budget enactment fails.
Municipal Court Structure and Jurisdiction
- Comprises a municipal judge and auxiliary judge appointed by the President.
- Jurisdiction includes specified criminal and civil cases, concurrent with Court of First Instance in certain crimes.
- Holds preliminary investigations; accepts appeals to Court of First Instance.
Municipal Court Procedure and Administration
- Clerk appointed by Mayor handles records, docketing, and serves as sheriff.
- Powers include administration of oaths, issuing processes, and contempt proceedings.
- Requires formal commitment for imprisonment sentences.
Tax and Legal Administration Bureaus
- Auditor General audits city accounts.
- Procurement Office manages city supply purchases.
- Education supervised by Director and division superintendent of schools; city school board established.
- City Health Officer supervises health and sanitation; enforces public health laws.
Transition and Effectivity
- City government organized upon unification of the municipal government and election of Board members.
- Incumbent officials hold office until succession.
- City excluded from voting in provincial governor and board elections.
- City remains part of the Second Representative District of Nueva Ecija unless otherwise provided.
- The Act takes effect upon approval.