Common Seal and City Powers
- The city has a common seal, modifiable at will.
- Powers include acquiring, leasing, disposing of property, contracting, suing and being sued, and condemning private property for public use.
Liability Limitation of the City
- City is not liable for damages caused by failure or negligence of Municipal Board, Mayor or employees to enforce laws or ordinances.
Police Jurisdiction
- Police jurisdiction includes the city's territory and extends to the water supply’s drainage area and 100 meters around waterworks facilities.
The Mayor: Appointment and Remuneration
- Mayor appointed by the President with Commission on Appointments' consent.
- Holds office at President’s pleasure; salary max ₱3,000 plus non-commutable allowance up to ₱2,000 with Secretary of the Interior’s approval.
Acting Mayor
- City Treasurer acts as Mayor in cases of absence or vacancy.
- City Engineer acts if Treasurer cannot; President appoints substitute if needed.
- Acting Mayor has full mayoral powers and remuneration.
Mayor’s Powers and Duties
- Immediate control over executive and admin functions subject to Interior Secretary.
- Enforces laws, safeguards city property.
- Ensures tax collection and proper application of revenues.
- Manages litigation involving the city.
- Supervises city officers and employees’ performance.
- Inspects books and records annually or as needed.
- Represents the city in business matters; signs contracts and bonds.
- Submits annual budget to Municipal Board.
- Handles petitions and complaints.
- Grants or revokes municipal licenses.
- Can exempt poor students from school fees.
- Takes emergency measures for calamities.
- Submits annual reports to Secretary of Interior.
Secretary to the Mayor
- Municipal Board Secretary acts as Mayor’s secretary.
- Custodian of city records and corporate seal.
- Attests ordinances, resolutions, and executive acts.
- Furnishes certified copies of records for a prescribed fee.
Municipal Board Composition and Function
- Legislative body composed of Mayor (presiding), City Treasurer, City Engineer, City Health Officer, and three elected councilors.
- Temporary substitutes appointed by President if members incapacitated.
- Members who are election candidates disqualified from election-related duties.
- Non-official members receive ₱10 per session day.
Qualifications, Election, and Vacancies of Municipal Board Members
- Elective members must be qualified voters.
- Elected during general elections; special elections or appointments fill vacancies.
- Suspension/removal follows rules applicable to provincial officials.
Secretary of the Board
- Appointed secretary manages records and proceedings.
- Maintains ordinance books and corporate seal.
- Publishes ordinances and furnishes copies on demand.
Board Sessions and Legislative Procedure
- One weekly regular session unless otherwise ordered; extraordinary sessions convened by Mayor.
- Open sessions unless majority votes to close.
- Four member quorum required; absentees may be compelled by police.
- Four affirmative votes needed for ordinances and financial resolutions.
- Ordinances posted 10 days before effectivity unless vetoed.
- Mayor has veto power; override procedure provided.
- Secretary of Interior may disallow ordinances exceeding Board powers.
Legislative Powers of Municipal Board
- Levy and collect taxes, including real property tax up to 2% ad valorem.
- Make appropriations, fix salaries and number of city staff.
- Authorize free distribution of medicine and milk under conditions.
- Fix fees for city services.
- Establish and maintain city buildings and schools, with fee regulations.
- Maintain police and fire departments; enact related ordinances.
- Regulate construction, fire zones, use of lights, bonfires, and fireworks.
- Protect public from calamities and provide relief.
- Regulate business licenses, fees and certain industries.
- Tax motor vehicles except government-owned.
- Enact ordinances for peace, morals, nuisances, traffic, streets, and public places.
- Enforce sanitation and safety regulations.
- Regulate animal control, markets, utilities, and amusements.
- Establish waterworks, public drains, slaughterhouses, inspection, and health standards.
- Fix penalties for ordinance violations not exceeding ₱200 or 6 months imprisonment.
Restrictions on Commercial Signs
- Prohibits commercial signs on public property.
- Mayor may order removal of offensive or nuisance signs.
- Removal expenses charged to owners.
City Departments
- Includes Finance, Engineering, Law, Health, Police, Fire, and Assessment departments.
- Mayor supervises all departments.
- Municipal Board may reorganize departments with Presidential approval.
Department Heads
- Control their departments; certify payrolls and vouchers.
- Prepare budget estimates and submit operational reports.
- Deputies may act in heads’ absence.
Appointment of Officials
- President appoints judges, city treasurer, engineer, attorney, health officer, chief of police and fire, and department heads.
- Hold office at President’s pleasure except judges.
Prohibited Transactions for City Officers
- Officers forbidden to engage in business transactions with city.
- Prohibited from purchasing city property or being surety for city contracts or bonds.
City Treasurer
- Chief fiscal officer; salary up to ₱2,400.
- Collects taxes, licenses, rents, fines, and fees.
- Acts as deputy Collector of Internal Revenue for national taxes.
- Purchases supplies; accounts for city funds and reports monthly.
City Engineer
- In charge of engineering and public works; salary up to ₱2,400.
- Surveys, plans, supervises public construction and upkeep.
- Maintains public buildings, streets, public utilities, waterworks, docks, and sanitation.
- Regulates private docks and manufacturing appliances.
- Inspects buildings; enforces construction ordinances.
- May order removal of dangerous or illegal structures.
Public Works Contracts
- Projects over ₱3,000 awarded to lowest bidder after public notice or executed by city engineer with approvals.
- Smaller projects may be contracted or executed directly at city engineer's discretion.
City Attorney
- Chief legal advisor; provincial fiscal acts as city fiscal with compensation.
- Represents city in civil and criminal cases.
- Draws legal documents; advises city officials.
- Investigates franchise compliance and criminal charges.
- Conducts investigations with power to issue subpoenas.
- Supervises prosecutions in courts.
- Investigates suspicious deaths; may order autopsies.
City Health Officer
- Supervises public health; salary up to ₱2,000.
- Enforces health laws and ordinances.
- Recommends health-related ordinances.
- Prosecutes sanitary violations.
- Maintains civil registry of births, marriages, deaths.
- Performs duties directed by the Director of Health.
Police Department
- Chief of police salary up to ₱2,000.
- May issue supplementary regulations.
- Maintains peace, enforces laws, supervises police jurisdiction.
- In charge of city prison and prisoners’ safekeeping.
- Authorized to take bail and execute criminal processes.
- Deputy sheriff duties.
- Chief of secret service supervises detective work; salary up to ₱1,800.
- All police officials are peace officers with power to arrest and enforce laws.
- Mayor may appoint special police for emergencies.
Fire Department
- Chief of fire department salary up to ₱1,800.
- Issues fire regulations and supervises fire apparatus.
- Has police powers near fires.
- Can remove or demolish properties to prevent fire spread.
- Investigates fire origins; inspects buildings for fire safety.
- Supervises electrical wiring and combustible materials’ handling.
Assessment Department
- City assessor chief; salary up to ₱2,000.
- Prepares list of taxable real estate with valuations.
- May administer oaths, examine properties, summon witnesses.
- City treasurer acts as assessor until ordinance provides otherwise.
Real Estate Taxation
- Exemptions for government properties, religious, charitable, educational lands not held for profit, low-value properties, and machinery for five years.
- Owners must declare acquisitions or improvements within 60 days.
- Procedures for listing property when owner is unknown or disputed ownership.
- City assessor may correct valuations and list escaped property.
- Publication of assessments and opportunities for complaints.
- Owners may appeal assessor decisions to Board of Tax Appeals within 30 days.
Board of Tax Appeals
- Five members appointed by President; three government officials serving without extra pay, two property owners with compensation.
- Members serve two-year terms; take oath before assuming duties.
- Hear appeals, amend assessments, and decisions subject to departmental review.
Real Estate Tax Collection
- Annual tax up to 2% ad valorem due June 1; lien on property with penalties for delinquency.
- Tax may be paid in two installments.
- Extension or remission of taxes possible upon resolution and approval.
- President may remit or reduce taxes in public interest.
Enforcement of Tax Collection
- Personal property seizure after 90 days delinquency; exemptions for tools, livestock, clothing, furniture, provisions, professional libraries, and fishing equipment.
- Owner may redeem property before sale by paying taxes, penalties, and costs.
- Sale of seized property held after notice; purchaser acquires indefeasible title.
- Surplus proceeds returned to taxpayer.
Forfeiture and Redemption of Real Estate
- After one year of delinquency, real estate title vests indefeasibly in city, subject to redemption rights.
- Redemption before sale requires full payment or installments with minimum initial payments.
- City may eject occupants after notice.
Sale and Post-Sale Redemption of Real Estate
- Public auction notices published; sale conditions regulated.
- Purchasers pay installment plans; failure results in forfeiture.
- Redemption within one year by taxpayer with refund of purchase price plus interest to purchaser.
- Deed of final sale executed if no redemption occurs within one year.
- Only original taxes and penalties up to foreclosure date paid upon redemption.