Legal Personality and Powers
- The City of Tarlac is a political body corporate with perpetual succession.
- It possesses municipal corporation powers including property acquisition and disposal, contract rights, legal actions, and exercising powers stipulated in the Charter.
City Seal and Property Rights
- The city has an official seal subject to alteration.
- It can acquire, lease, sell, or condemn property for public interest.
- Has authority to enter into contracts and legal proceedings.
City Liability
- The city is not liable for damages arising from failures or negligence in law enforcement by city officials or employees.
- Aggrieved parties may file personal actions against responsible officials or employees.
Jurisdictional Extent
- Police jurisdiction matches territorial jurisdiction and extends to areas connected to the city’s water supply, including drainage basins and buffer zones.
- The Municipal Court has concurrent jurisdiction over offenses within these extended areas.
- Licensing within these zones is controlled by respective municipalities, with proceeds accruing accordingly.
Executive Leadership: City Mayor
- The City Mayor is the chief executive elected for a four-year term.
- Eligibility requires at least 25 years of age, two years residency, and qualified voter status.
- The Mayor’s compensation includes a fixed salary and a non-commutable allowance.
- The Mayor controls executive and administrative functions, enforces laws, safeguards city interests, administers city property, collects revenues, initiates legal proceedings, supervises officials, inspects records, represents the city, prepares budget proposals, handles petitions and complaints, grants or revokes licenses, offers exemptions for poor pupils, and takes emergency measures.
City Vice-Mayor
- Elected similarly to the Mayor with identical qualifications.
- Acts as presiding officer of the Municipal Board with voting rights in tie situations.
- Assumes mayoral duties during the Mayor’s absence or incapacity.
- Receives a fixed annual compensation.
Appointment of City Secretary
- The Mayor appoints a Secretary who handles official records, affixes the city seal, attests documents, and may charge fees for certified copies.
Municipal Legislative Body: Municipal Board
- Composed of the Vice-Mayor (presiding officer) and eight elected councilors.
- Members must be residents of at least two years, voters, and at least 25 years old.
- Members receive fixed annual compensation.
- Temporary substitutes may be appointed by the President for disabilities or to maintain quorum.
- Members involved in elections are disqualified from related Board actions.
Legislative Procedures
- Regular weekly sessions are held; special sessions may be called by the Mayor.
- Sessions are public unless a majority vote for closure.
- Quorum requires majority attendance; absences may be compelled legally.
- Ordinances and resolutions require majority votes; clerical procedures include recordation, posting, and approval processes.
- The Mayor has veto power with override procedures by the Board.
Legislative Powers and Functions
- Includes taxation (real property not exceeding 1.5% ad valorem after five years), budgeting, setting salaries, public facilities management, schools, police and fire regulations, licensing, public health, public safety, nuisances control, and eminent domain among others.
- Ordinances may impose fines and imprisonment not exceeding specified limits.
City Departments and Management
- Key departments include Finance, Engineering and Public Works, Legal, Health, Police, Fire, and Assessment.
- Department heads operate under the Mayor’s supervision, certify expenditures, prepare fiscal estimates, and report operations.
Appointment and Ethics of Officials
- Appointments follow the Decentralization Act of 1967.
- Officials are prohibited from conducting business transactions with the city that could create conflicts of interest.
Relations with Government Bureaus
- Auditor General audits city accounts; the provincial auditor acts as city auditor.
- Department of Education oversees city schools; operational expenses borne by the national government.
- The City Register of Deeds manages real property registrations.
City Finance and Treasury
- City Treasurer serves as chief fiscal officer, collecting taxes, managing revenues, making disbursements, and furnishing financial statements.
- Deputy City Treasurer assists with duties and acts in the Treasurer’s absence.
Engineering Department
- The City Engineer manages surveying, public works, maintenance of public buildings and streets, garbage collection supervision, private levees regulation, waterworks, sewer systems, and building inspections.
- The Assistant City Engineer supports duties and assumes responsibilities in the City Engineer’s absence.
- Public works costing more than three thousand pesos require bidding, subject to administrative exceptions.
Legal Department
- The City Fiscal is chief legal adviser, representing the city in civil cases, prosecuting offenses, advising city government units, and investigating misconduct.
- Assistant City Fiscals support legal functions.
Health Department
- The City Health Officer supervises public health and sanitation, enforces health laws, maintains civil registries, controls social services, and acts during epidemics.
- The Assistant Health Officer supports and acts in the Health Officer’s absence.
Police Department
- The Chief of Police oversees law enforcement, issues regulations, manages public order, detains offenders, and serves criminal processes.
- Deputies and officers support operations with defined powers including warrantless arrests under reasonable suspicion.
- Military assistance may be requested in emergencies.
Fire Department
- The Chief of Fire Department manages firefighting forces, supervises fire safety and investigations, regulates electrical installations, and issues permits for building constructions related to fire safety.
- Deputies and City Electrician assist in fire and electrical regulation duties.
Department of Assessment
- The City Assessor administers real estate taxation assessments, valuations, and listings with power to administer oaths and examine property.
- Real estate tax exemptions include government property, low-value properties, and machinery during initial operation.
- Procedures established for property declarations, list publication, complaints, appeal to Board of Tax Appeals, and corrections.
Taxation and Collection
- Real estate tax levied annually with penalties for delinquency; tax payment may be made in installments.
- Extension or remission of taxes allowed by Municipal Board with approval; Presidential power to remit or reduce taxes.
- Processes for seizure, auction, redemption of personal and real property for delinquent taxes.
- Sale procedures ensure legal succession and protection of taxpayer rights.
- Legal actions to enforce tax payment safeguarded with limitations on court challenges.
Special Assessments for Public Improvements
- The Municipal Board may levy special assessments on properties benefiting from public works.
- Procedures for ordinance publication, owner notification, protests, hearings, appeals, and assessment adjustments outlined.
- Assessments payable similar to ordinary taxes with liens and penalties enforceable.
City Budget
- Annual and supplemental budgets prepared and submitted by the Mayor based on departmental estimates and certified statements from the Treasurer.
- Failure to enact new appropriation results in automatic re-appropriation of previous year's budget.
City Court
- Established with appointed city judge and auxiliary judge; auxiliary assumes duties as needed.
- Court clerk appointed with responsibilities including recordkeeping and serving as sheriff.
- Jurisdiction and procedures align with municipal courts of chartered cities.
- Rules govern prosecution of ordinance violations, appeals, and preliminary examination.
- Collections from fines and fees managed and monitored.
Ownership of Public Works and Lands
- City owns waterworks system, roads, streets, bridges, and other public improvements within its jurisdiction.
- The National Government cedes ownership of public domain lands within the city to the City of Tarlac.
Transition and Miscellaneous Provisions
- Incumbent municipal officials remain until term expiration.
- City voters participate in provincial elections but city remains part of second representative district.
- Provision for severability in case of parts declared unconstitutional.
- City remains the provincial capital pending future changes.
- Repeals conflicting laws and orders.
- The Act takes effect upon majority approval by plebiscite concurrent with general elections.