Law Summary
Seal, Property, and Legal Powers
- The city has a common seal which may be altered.
- It can own, lease, convey, or dispose of real and personal property.
- The city can enter into contracts, sue and be sued, and condemn private property for public use.
- The city is not liable for damages from failure or negligence of its officials in enforcing laws.
Jurisdiction
- City police jurisdiction covers its territory.
- Police jurisdiction for protecting water supply extends to the drainage area or 100 meters around water infrastructure.
The Mayor
- The Mayor is the chief executive, appointed by the President with consent of the Commission on Appointments, serving at the President's pleasure.
- The salary is up to 4,000 pesos per year with possible additional allowance.
- Acting Mayor duties fall to the City Treasurer, or City Engineer, or high-level presidential appointee if necessary.
- The Mayor supervises city departments and enforces laws.
- Powers include safeguarding city property, revenue collection, instituting legal actions, managing licenses, emergency measures, budgeting, and administrative decisions.
- The Mayor appoints a Secretary who manages city records, official documents, and attestations.
Municipal Board
- Composed of the Mayor (presiding officer) and eight councilors appointed by the President for four years.
- Board sessions are public and require five members for quorum and five affirmative votes for ordinances.
- Ordinances are published and subject to the Mayor's veto; vetoes may be overridden by six board members.
- Resolutions and ordinances are forwarded to the provincial board for review; disputes may be appealed to the Secretary of the Interior.
- The Board legislates on taxation, appropriations, salaries, city services, public safety, building regulations, licensing businesses, public utilities, animal control, nuisances, and general welfare.
- Penalties for violations may not exceed 200 pesos fine or six months imprisonment.
City Departments and Officials
- Departments include finance, engineering, law, police, and fire departments.
- Mayoral supervision applies; consolidation of departments requires Presidential approval.
- Department heads control their departments and prepare budget estimates.
- The President appoints key officers including judges, treasurer, engineer, attorney, and chiefs of police and fire.
- Other officials are appointed by the Mayor under Civil Service Law.
- Officers are prohibited from engaging in business transactions with the city or purchasing city property when conflicts exist.
Finance Department
- City Treasurer acts as chief fiscal officer with salary capped at 3,600 pesos.
- Responsible for collecting taxes, licenses, rents, fees, fines, deposits public funds, disburses payments, oversees accounts, and reports monthly financial statements.
Engineering Department
- City Engineer heads public works with salary up to 3,000 pesos.
- Oversees surveying, public improvements, building and safety inspections, garbage disposal, waterworks, sewers, and regulates manufacturing utilities.
- Public works costing over 3,000 pesos require competitive bidding unless administratively executed with approval.
Law Department
- City Attorney, salary up to 3,000 pesos, is chief legal adviser.
- Represents city in civil cases, prosecutes breaches of contract, drafts legal documents, advises city officials, investigates violations, prosecutes crimes, and investigates suspicious deaths.
Police Department
- Chief of Police, salary up to 2,400 pesos, governs police force with authority to quell disturbances, execute processes, and keep custody of detainees.
- Chief of Secret Service manages detective work.
- All police officers are peace officers with powers to arrest, investigate, and enforce laws within city limits.
- Mayor may appoint special police in emergencies.
Fire Department
- Chief of Fire Department salary up to 1,800 pesos.
- Manages fire apparatus, investigates fire causes, inspects buildings for fire safety, enforces fire regulations, and supervises fire alarm services.
Assessment Department
- City Assessor, salary up to 2,400 pesos, manages real estate tax assessment.
- Can administer oaths, inspect properties, and revise assessments.
- Certain properties, including government and religious lands, are exempt from taxation.
- Owners must declare real estate acquisitions or improvements.
- Taxpayers may appeal assessments to the Board of Tax Appeals.
Tax Collection and Enforcement
- Real estate tax not exceeding 2% ad valorem is levied annually.
- Taxes due June 1 with penalties up to 24% for delinquency.
- City Treasurer may seize and auction personal property or real estate for unpaid taxes.
- Exemptions from seizure include tools, one beast of burden, clothing, household furniture, provisions, professional libraries, and fishing equipment.
- Taxpayers may redeem seized property before sale or within one year after sale by paying taxes, penalties, costs, and interest.
- Forfeiture of real estate title vests in city after one year of delinquency subject to redemption rights.
Tax Appeals
- Board of Tax Appeals composed of five members appointed by the President with a two-year term.
- Hears and decides appeals on assessments and valuations.
- Decisions final unless reviewed by the Department Head.
Special Assessments for Public Improvements
- Municipal Board may levy special assessments up to 60% of improvement costs on specially benefited lands.
- Ordinances require description of work, cost, payment period (5-10 years), and affected area.
- Property owned by the Republic is exempt.
- Publication, protests by landowners, hearings, and appeal processes are mandated.
- Payment of special assessments is similar to regular taxes.
City Budget
- City Treasurer prepares financial statements and revenue estimates.
- Mayor submits annual budget based on department estimates and treasurer reports.
- Supplemental budgets allowed for special circumstances.
- Failure to enact budget results in reappropriation of prior year's sums.
Municipal Court
- Municipal Court with appointed regular and auxiliary judges, with judges’ salaries up to 3,600 pesos.
- Court clerk appointed by the Mayor manages records and serves as sheriff.
- Court has jurisdiction over civil and criminal cases similar to justice of the peace courts.
- Powers include issuance of processes, compelling witnesses, punishing contempt, and bond acceptance.
- Appeals to Court of First Instance allowed under certain conditions.
Municipal Officers and Other Bureaus
- Auditor General audits city accounts.
- Purchasing Agent handles city procurement.
- Bureau of Public Schools governed by Director of Public Schools and local School Board.
- City Health Officer supervises health and sanitation, enforces laws, prosecutes violations, conducts inspections, maintains civil registry, and follows health regulations.
Transitional and Miscellaneous Provisions
- City government organized upon mayor and board appointments.
- Calbayog belongs to Samar's first representative district until law changes.
- City electors may vote in provincial elections.
- The Act takes effect upon approval.