General Powers and Liability
- The city has a common seal and the capacity to acquire, lease, convey property, contract, sue and be sued.
- It can condemn private property for public use.
- The city is not liable for damages arising from failure or negligence of city officials in enforcing laws, but individuals may file personal actions against officials.
Police Jurisdiction
- Police jurisdiction extends within city territorial limits, up to three miles from shore, over water supply drainage areas, and one hundred meters around water facilities.
- Municipal Court has concurrent jurisdiction with Justice of the Peace courts in these zones.
- Licensing within these zones is handled by the municipality, with fees accruing to the municipality treasury.
Executive Officers: Mayor and Vice-Mayor
- Mayor is the chief executive, elected at large, serving four years with salary and house allowance.
- Vice-Mayor elected similarly, assumes Mayor's duties when necessary, and receives a salary.
- Vacancy in Mayor and Vice-Mayor is filled by presidential appointment.
- Mayor's duties include enforcement of laws, safeguarding city property, fiscal duties, judicial actions, supervising city officials, budget submissions, emergency measures, and other prescribed powers.
- The Mayor appoints a Secretary with custodial duties over city records and seals.
Legislative Body: Municipal Board
- Composed of Vice-Mayor (presiding officer) and eight elected councilors.
- Legislative procedures include sessions, quorum, ordinance passage, Mayor's veto power, and publication requirements.
- Powers include tax levy and collection, regulation of city services, public safety, establishment of schools, police and fire protection, public works, licensing, and general welfare ordinances.
- The Board may suspend or remove members under provisions applicable to provincial officers.
Barrio Councils
- Each barrio has a council with elected officials including a barrio lieutenant and councilmen for livelihood, education, and health.
- Councils perform local governance functions, planning, enforcement of laws, and cooperation with municipal government.
- They manage barrio funds and hold meetings with public participation.
- Barrio police force appointed by the Mayor acts as agents of authority.
City Departments and Officials
- Departments: Finance, Engineering and Public Works, Law, Health, Police, Fire, and Assessment.
- Heads appointed by the President or Mayor depending on the position with specified salaries.
- Powers and duties include administration, supervision, budgeting, certification of payrolls, reports, and enforcement of laws.
- Officials prohibited from engaging in business transactions with the city to avoid conflicts of interest.
Financial Administration
- City Treasurer manages finances including tax collection, market and property rents, supplies procurement, and fund disbursement.
- City Engineer oversees public works, surveying, maintenance of public properties, waterworks, sanitation, inspections, and enforcement of construction ordinances.
- Repair or construction contracts for public works over certain amounts require public bidding or special approval.
Legal Affairs
- City Fiscal acts as chief legal adviser and prosecutor for civil and criminal cases involving the city.
- Authorized to investigate crimes, prepare complaints, prosecute ordinance violations, and manage legal documents.
Health Administration
- City Health Officer supervises public health matters including sanitation, enforcement of sanitary laws, prosecutions, inspections, and health data registration.
Police and Fire Departments
- Chief of Police commands the police force with powers to maintain peace, arrest offenders, execute court processes, and supervise police training.
- Chief of Fire Department manages fire services, enforces fire ordinances, inspects buildings for fire safety, supervises hazardous materials, and regulates electrical installations.
Assessment and Taxation
- City Assessor responsible for listing, valuation, and assessment of real estate, with authority to enter properties and administer oaths.
- Certain properties exempt from taxation such as government-owned lands, lands for religious or charitable use, and small-value properties.
- Procedures for declaration by property owners, assessment corrections, and appeals.
- Real estate taxes levied with a maximum ad valorem rate; penalties and liens for delinquency are provided with rights and procedures for seizure and sale of personal and real property.
- Redemption rights granted to owners and lienholders for seized property.
Tax Appeals
- A City Board of Tax Appeals hears disputes on assessment and valuation, composed of government officials and property owners.
- Decisions are subject to review by the Department Head and final approval by the President.
Special Assessments for Public Improvements
- Municipal Board may levy special assessments on properties specially benefited by public works.
- Procedures include ordinance publication, hearing protests, appeals to higher authorities, and collection methods similar to regular taxes.
City Budget
- Annual budget process includes detailed revenue and expenditure statements by City Treasurer.
- Mayor formulates and submits the budget to the Municipal Board for approval.
- Supplemental budgets allowed for unforeseen circumstances.
- Delay in budget enactment results in re-enactment of the previous year's appropriation.
Municipal Court
- Municipal court with appointed municipal and auxiliary judges having jurisdiction over civil and criminal cases under city ordinances.
- Court procedures conform with Philippine law and Rules of Court.
- Clerk of court manages records, acts as sheriff, and collects fees.
Transitional Provisions
- Incumbent municipal officials continue as city officials until term expiration.
- City voters retain voting rights for provincial officials.
- City remains part of the second representative district of Cebu until law provides otherwise.
Effectivity
- The act takes effect upon approval.