Magna Carta for Residential Electricity Consumers

Section 200 of the Local Government Code of 1991 makes provinces and cities primarily responsible for administering real property tax.
Section 247 of the Local Government Code of 1991 makes the collection of real property tax (including interest and related expenses) and enforcement of remedies the responsibility of the concerned city or municipal treasurer.
The ordinance is anchored on the duty of real property owners to file sworn declarations of true value when acquiring property or making improvements under Section 203 of the Local Government Code of 1991.
The ordinance relies on the real property concept under Article 415 of the Civil Code, defining immovable property to include land, buildings, constructions adhered to the soil, and fixed attachments.

The ordinance addresses collection deficiencies caused by the prevalent practice of paying real property tax on land only while not settling tax due on corresponding improvements.
The ordinance requires additional rules to prescribe a collecting manner for basic real property taxes.
The ordinance declares that effective and efficient collection requires payment of basic real property tax on land and basic real property tax on improvements to be collected together.

The ordinance governs all payments for basic real property taxes made in Valenzuela City.
Payments covering buildings, improvements, and machineries are treated as inherently including both:
- real property tax on land, and
- real property tax on improvements.
The collection rules focus on resolving the mismatch where taxpayers previously paid only for land without improvements.

Section 1 requires that collection of basic real property tax on buildings, improvements, and machineries inevitably includes real property tax on land and real property tax on improvements.
Section 1 requires that taxpayer payment be accepted only if the payment covers both:
- basic real property tax on land, and
- basic real property tax on improvements.
Section 1 mandates that if only a portion of the tax is paid, the City Treasurer shall divide the payment proportionately and apply it to both land and improvements accordingly.

Section 2 requires that the City Government of Valenzuela formulates necessary rules and regulations to implement the ordinance.

Section 3 contains a separability clause: if any part is declared illegal or invalid, the remaining parts not affected remain in full force and effect.
Section 4 contains a repealing clause: any ordinance or part provision inconsistent with the ordinance is repealed or modified accordingly.
Section 5 provides that the ordinance takes effect upon its approval.