Ordinance No. SP 2779, series of 2018, owners of delinquent real property who may wish to avail of the tax relief program must observe the following procedural guidelines:
a. Real property taxpayers must file a duly accomplished application form for amnesty to be provided and approved by the City Treasurer;
b. Delinquent real property taxes must be paid in full. The interest and surcharges, and other penalties due thereon shall be condoned only up to the time set in this ordinance;
c. Upon full payment of the delinquent real property taxes, the taxpayer shall be allowed to make payment of real property tax for the current year (2019);
d. The tax amnesty shall NOT apply to delinquent real properties that have already been auctioned in accordance with Section 260 of R.A. 7160 or are currently being settled or paid under a compromise or similar agreements;
e. No public auction of delinquent real properties shall be initiated by the City Government during the amnesty period. However, upon expiration of the amnesty program, the City Treasurer may proceed with this option.
The ordinance will be implemented by the City Treasurer’s Office (CTO), which was tasked to prepare the necessary forms to be used in this program within fifteen (15) days upon approval of this Ordinance. The CTO is also required to submit quarterly reports forms to the City Mayor and the Sangguniang Panlungsod on the progress of the program.