Charter creating the City of Naga

The City has a common seal and may hold, lease, buy, sell property for public interests.
It can contract, sue, be sued, and condemn property for public use.
The City is not liable for damages resulting from failure or negligence of officials in enforcing laws or ordinances.

Police jurisdiction is coextensive with territorial limits.
It extends to the entire drainage area of the city’s water supply and within 100 meters of related water facilities.

The Mayor is the chief executive, appointed by the President with Congress consent, holding office at the President’s pleasure.
Salary not to exceed ₱4,000 annually plus a non-commutable allowance of up to ₱2,000 with Interior Secretary approval.
Acting Mayor duties are assumed by the City Treasurer or City Engineer; Presidential appointee if these are unable.
Powers include enforcement of laws, safeguarding city property, revenue collection, instituting judicial proceedings, supervising officers, budget submission, license regulation, emergency powers, and annual reporting.

Composed of the Mayor (presiding officer), City Treasurer, City Engineer, and five councilors elected at large.
Temporary members may be appointed by the President to maintain quorum.
Members receive ₱10 per day attendance, except government salaried officers.
Qualifications: qualified electors, residents of one year, minimum age 23.
Vacancies filled by Presidential appointment respecting political party affiliation.
Members subject to suspension or removal under provincial officer laws.

Chosen by the Board, salary not exceeding ₱1,800.
Keeps records, records ordinances, affixes seal, orders publication, furnishes copies on request.

Holds weekly sessions; quorum requires five members.
Ordinances passed by five affirmative votes; other measures by majority.
Mayor has veto power on ordinances and appropriation items.
Veto can be overridden by six members; final authority lies with Secretary of the Interior for disapproval.

Levy and collect taxes including real property tax up to 2% ad valorem.
Make appropriations, fix salaries, authorize free medicine distribution, regulate fees.
Establish schools, vocational schools, police and fire forces, fire zones, public health regulations.
Regulate business licenses, public safety, animal control, public property use, nuisances, noise, lighting, and public works.
May enact ordinances for sanitation, safety, morality, welfare; penalties not exceeding ₱200 fine or 6 months imprisonment.

Officers prohibited from engaging in business transactions with city or purchasing city property.
Prohibited from being surety for city officials or contracts.

Five departments: Finance, Engineering, Law, Police, and Fire.
Mayor has supervisory control and may consolidate departments with approval.
Heads of departments certify payrolls, prepare budgets, report operations.
President appoints key heads (municipal judges, treasurer, engineer, attorney, police/fire chiefs).
Other officials appointed by Mayor under Civil Service Law.

Chief fiscal officer; salary not exceeding ₱3,600.
Collects all city taxes, fees, rents, fines, and government taxes.
Purchases supplies; accountable for city funds; monthly financial statements to Mayor and Board.

In charge of engineering and public works; salary not exceeding ₱3,000.
Performs surveys, prepares plans, supervises construction and maintenance of public works.
Manages public buildings, streets, parks, sanitation, waterworks, sewers, public docks, and inspections.
Regulates private docks, water and sewer services, and construction safety.
Authorized to charge fees for sanitation and transportation services.

Chief legal adviser; salary not exceeding ₱3,000.
Represents city in civil suits, prosecutes violations of city contracts and ordinances.
Prepares ordinances, gives legal opinions, investigates franchise violations.
Prosecutes crimes, investigates suspicious deaths, may subpoena witnesses.

Chief of Police salary not exceeding ₱2,400.
Governs city police and detective force, maintains peace, enforces laws.
Authority includes making arrests, managing city prison, serving court processes.
Chief of Secret Service handles detective work; salary up to ₱1,800.
Peace officers have police powers including warrantless arrests.
Mayor may swear in special police during emergencies.

Chief of Fire Department with salary up to ₱1,800.
Controls fire apparatus, investigates fires, supervises building safety, fire alarms.
Regulates storage and use of combustible materials.

Exemptions: government-owned properties, religious and charitable uses, low-value properties, and machinery under specific conditions.
Property owners must declare acquisition or improvements within 60 days.
Taxes levied annually, due June 1, with options for payment in two installments.
Penalties for delinquency up to 24% maximum.
Procedures for seizure and sale of personal and real property for unpaid taxes.
Rights of redemption and repurchase provided before sale and after forfeiture.
Notices of seizure, sale, and penalties required to be published and posted.
Purchaser at tax sale obtains indefeasible title after one year without redemption.
Courts may only entertain suits challenging taxes after payment under protest.

City receives share of national internal revenue and other taxes as if it were a province.
Municipal Board may levy special assessments for public improvements benefiting specific districts.
Procedures include ordinance publication, notice to affected landowners, right to protest, hearings, and appeals.
Special assessments are collectible similarly to ordinary taxes, become liens on property.

Municipal court with a judge and auxiliary judge; salaries not exceeding ₱3,600.
Court clerk appointed by Mayor, also acting as city sheriff.
Jurisdiction over specified criminal cases with concurrent jurisdiction with Court of First Instance.
Powers to issue writs, administer oaths, punish contempt, accept bonds.
Procedures and appeals to Court of First Instance outlined.

Auditor General audits city accounts.
Purchasing Agent conducts procurement of supplies.
Bureau of Public Schools under Director of Public Schools and local school board.
City Health Officer with salary not exceeding ₱3,000 oversees public health, enforces sanitary laws, and keeps civil registry.

City government organized upon appointment and qualification of Mayor and Municipal Board.
City voters not entitled to vote in provincial elections but may run for provincial office.
City remains part of the First Representative District of Camarines Sur until law provides otherwise.