Real Property Tax AdministrationThe Local Government Unit of Calamba, Misamis Occidental may enforce the collection of the basic real property tax or any other tax levied under this title by civil action in any court of competent jurisdiction. The civil action shall be filed by the Local Treasurer within the period prescribed in Section 270 of the Code.
1. All real property, whether taxable or exempt, shall appraised at the current and fair market value prevailing in the locality where the property is situated.
2. Real property tax either commercial, residential or agricultural shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the said property.
3. The real property tax for any year shall accrue or collected on the first (1) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever , and shall be extinguished only upon payment of the delinquent tax.
4. The payment of the real property tax shall be paid either by monthly, quarterly or yearly.
5. The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments: the first installment to be due and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of June; the third installment , on or before thirtieth (30th) of September; and the last installment on or before the thirty-first (31st) of December .
6. If the basic real property tax and the additional tax accruing to the SEF are paid in advance in accordance with the prescribed schedule of payment as provided under Section 250, the sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due.
7. The collection of the real property tax with or without interest thereon and related expenses shall be the responsibility of the Municipal Treasurer or his /her duly authorized representative.
8. The taxpayer shall present his/her receipt on previous payment of real property tax.
9. In case of failure to pay the previous real property tax or upon the expiration of the periods or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the paid amount or a fraction thereof, until the delinquent tax shall have been fully paid.
10. After the payment of the said tax the Municipal Treasurer or his /her duly authorized representative shall issue an official receipt of the payment.
11. For every payment made on account of taxes and penalties on real property, a receipt shall be issued. A taxpayer should be careful to see that the receipt issued to him correctly states the following:
a. The name of the payor
b. The amount he paid whether in full or installment bases
c. Name of declared owner
d. Location of the said property
e. Tax declaration number
f. Assessed value
g. The penalty or interest of payment
h. and others
12. After the payment and issuance of receipt the Municipal Treasurer or his /her duly authorized representative shall issue a certification for tax clearance to the taxpayer as proof of payment.
13. The Municipal Treasurer or his/her duly authorized representative shall post the said payment in Real Property Tax Register.
NOTICE OF DELINQUENCY IN THE PAYMENT OF THE REAL PROPERTY TAX
1. When the real property tax becomes delinquent or after the issuance of the final notice of delinquency, the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place; or the Municipal Treasurer shall send a final notice of delinquency to the taxpayer. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province , city or municipal.Note: The aforementioned provision as per provided under a Guide to the Local Government Code of 1991...........
2. The notice, publication and announcement by crier shall state the amount of the taxes , penalties and cost of sale, the date, hour and place place of sale, the name of the taxpayer against whom the tax was assessed; and the kind or nature of property and, if land, its approximate areas, lot number, and location stating the street and block number, district or, municipality and the province or city where the property to be sold is situated.