Law Summary
Introduction
This document summarizes Manila City Ordinance No. 7640, enacted on November 30, 2014, which amends Section 3 (D) of Ordinance No. 8330 concerning the 2014 General Revision of Real Property Assessments.
Amendment to Tax Assessment Procedures
Legal Principle: The ordinance modifies the tax assessment process for real properties in Manila, ensuring that taxes cannot fall below previous amounts while allowing for a staggered increase.
Key Definitions:
- Real Property: Includes land, buildings, structures, and machineries used for residential, commercial, and industrial purposes.
Important Requirements:
- The Department of Assessments must adopt the newly approved schedules for real property tax assessments.
Relevant Timeframes:
- First Payment Period: 2014 to 2016.
- Second Payment Period: 2017.
Penalties/Consequences:
- Tax amounts cannot be lower than those imposed in 2013.
- Any increases in tax will be staggered into two payment periods:
- First Period (2014-2016):
- Tax shall not exceed double the 2013 tax amount.
- Second Period (2017):
- Tax shall not exceed 150% of the 2013 tax amount.
- First Period (2014-2016):
- Staggered relief applies only for two payment periods as per Section 192 of R.A. 7169.
Effectivity Clause
Legal Principle: The ordinance takes effect immediately upon approval.
Requirements:
- The ordinance was finally enacted during a regular session of the City Council.
Relevant Timeframes:
- Effective immediately following mayoral approval.
Certification of Publication
Legal Principle: The ordinance must be published as per the requirements laid out in Section 17, Article III of R.A. 409 (Revised Charter of the City Council of Manila).
Key Definitions:
- Publication: An official announcement of the ordinance to inform the public.
Important Requirements:
- Certification of publication by the Secretary to the City Council.
Key Takeaways
- The ordinance ensures that real property taxes cannot be reduced below 2013 levels while providing a structured increase over specified periods.
- Tax increases are staggered, with limits set on how much they can rise in the first and second payment periods.
- The ordinance takes effect upon the mayor's approval and must be published to inform the public, adhering to legal requirements for public statutes.