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If the City Vice-Mayor or any member of the City Council shall be a candidate for office in any election, he shall be disqualified to act with said body in the performance of the duties thereof relative to such election, and if, for such Prostitutes Dapitan, the number of members should be unduly reduced, the President shall appoint any Prostitutes Dapitan voter of the city, belonging to the political party of the disqualified member, to act in his place Prostitutes Dapitan such matters.

The members of the City Council shall receive a salary of one thousand eight hundred pesos each per annum. Qualifications, election, suspension and removal of members.

The members of the City Council shall, at the time of their election, be qualified voters of the city, residents therein for at least two years prior to Prostitutes Dapitan election, and not less than twenty-five years of age. Such members may be suspended or removed from office under the same circumstances, in the Prostitutes Dapitan manner, and with the same effect, as elective provincial officials, and the provisions of law governing the suspension or removal of elective provincial officials are Prostitutes Dapitan made applicable in the suspension or removal of said members.

Elections for members of the Council shall be held on the date of the regular election for provincial, city and municipal officials, and elected members shall assume office on the first day of January immediately Prostitutes Dapitan their election, upon qualifying, and shall hold office for four years and until their successors shall have been duly elected and qualified.

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The eight candidates Prostitutes Dapitan the greatest number of Prostitutes Dapitan shall be declared elected. A vacancy in the City Council shall be filled in accordance with the provisions of the Revised Election Code.

Secretary of the Council. The Council shall have a Prostitutes Dapitan who shall be appointed by it to serve during the term of office of the members thereof. The compensation of the secretary shall be fixed by ordinance at not less than one thousand eight hundred pesos per annum. A vacancy in the office of the secretary shall be filled temporarily for the unexpired term in like manner. The secretary shall be in charge of the records of the City Council.

Legislative procedure. The City Council shall hold one regular session for the transaction of business each week on a day which it shall fix by resolution, and such special sessions as may be necessary for the public interest, as may Prostitutes Dapitan called by the City Mayor. Its sessions, regular or special, shall be open to the public, unless otherwise ordered by the affirmative vote of a majority of all the members of the Council.

It Prostitutes Dapitan keep a record of all its proceedings and determine its rules of procedure not herein set forth. A majority of Prostitutes Dapitan the members of the Council shall constitute a quorum for the transaction of business, but a small number may adjourn from day to day and may compel the Prostitutes Dapitan attendance of any member who is absent without good cause by issuing to the police of the city an order for his arrest and attendance at the session under such penalties as shall have been previously prescribed by ordinance.

The affirmative vote Prostitutes Dapitan a majority of all the members Prostitutes Dapitan be necessary for the passage of any ordinance, or of any resolution or motion Prostitutes Dapitan the payment of money or creating liability, but other measures shall prevail upon the majority votes of the members present at any session duly called and held. The ayes and nays shall be taken and recorded upon the passage Prostitutes Dapitan all ordinances, upon all resolutions or motions directing the payment of money or creating liability, and, at the request of any member, upon any other resolution or motion.

Each approved ordinance, resolution or motion shall be sealed with the seal of the City Council, and Prostitutes Dapitan in a book kept for the purpose and shall, on the day following its passage, be posted by the secretary at the main entrance of the City Hall and in at least two other public places, and shall take effect and be in force on and after the tenth day following its passage unless otherwise stated in said ordinance, resolution or motion, or vetoed by the City Mayor as hereinafter provided.

A vetoed ordinance, if repassed, Prostitutes Dapitan take effect ten days after the veto is overridden by the required votes unless otherwise stated in the ordinance, resolution or motion. Each ordinance and each resolution Prostitutes Dapitan motion directing the payment of money or creating liability, enacted or adopted by the Council, shall be forwarded to the Prostitutes Dapitan Mayor for its approval.

Within ten days after the receipt of the ordinance, resolution or motion, the City Mayor shall return it with his approval or veto. If he does not return it within that time, it shall be deemed Prostitutes Dapitan be approved. If he returns it with his veto, his reasons therefor in writing shall accompany it. It may then again be enacted by a two-thirds vote of all the members of the Council.

The City Mayor shall have the power to veto any particular item or items of an appropriation ordinance, or of any ordinance, resolution or motion Prostitutes Dapitan the payment of money or creating liability, but the veto shall not affect the item or items to which he does not object.

The item or items objected to shall not Prostitutes Dapitan effect except in the manner heretofore provided in this section as to ordinances, resolutions or motions returned to the Council with his Prostitutes Dapitan but should an item or items in an appropriation ordinance be disapproved by the City Mayor, the corresponding item or items in the appropriation ordinance of the previous year shall be deemed reenacted.

General powers and duties of the Council. Except as otherwise provided by law, and subject to the conditions and limitations thereof, the Prostitutes Dapitan Council shall have Prostitutes Dapitan following legislative powers:.

Manufacturers above-mentioned shall not be subject to the Prostitutes Dapitan of any municipal tax or license Prostitutes Dapitan as retail dealers of their own products: ProvidedThat any manufacturing conducted solely by the immediate members of a family at their own home shall not be subject to any tax or licenses fee. Dealer in general merchandise shall be classified as a wholesale dealers and b retail dealers. For purposes of the tax on retail dealers, general merchandise Prostitutes Dapitan be classified into four main classes, namely: 1 luxury articles, 2 semi-luxury articles, 3 essential commodities, and 4 Prostitutes Dapitan articles.

A separate license shall be prescribed for each class but where commodities of different classes are sold in the same establishment, it shall not Prostitutes Dapitan compulsory for the owner to secure more than one license if he pays the higher Prostitutes Dapitan highest rate of tax prescribed by ordinance. Wholesale dealers shall pay the license tax as such, as may be provided by ordinance. For purposes of this section, the term "general merchandise" shall include poultry and livestock, agricultural products, fish and other allied products.

No fees shall be charged for veterinary or sanitary inspection of meat from large cattle or domestic animals slaughtered outside the city, when such inspection was had at the place where the animals were slaughtered.

Jose Rizal, namely, Rizal Park at Talisay, the Rizal Relief Map of Mindanao including Prostitutes Dapitan whole town plaza where the same is located, subject to the jurisdiction of existing committee or agency under the Office of the President of the Philippines.

Restrictive provisions. No commercial sign, signboard, or billboard shall be erected or displayed on public Prostitutes Dapitan, premises or buildings. If, after due investigation, and having given Prostitutes Dapitan owners an opportunity to be heard, the City Mayor shall decide that Prostitutes Dapitan sign, signboard, or billboard displayed or exposed to public view is offensive to the sight or is otherwise a nuisance, he may order the removal of such sign, signboard or billboard, and if same is not removed within ten days after he has issued such order, he may himself cause its removal, and the sign, signboard, or billboard shall thereupon be forfeited to the city and the expenses incident to the removal Prostitutes Dapitan the same shall become a lawful charge against Prostitutes Dapitan person or property liable for the erection or display thereof.

City departments. There shall be the following city departments over which the City Mayor shall have direct control and supervision, any existing law to the contrary notwithstanding: a Prostitutes Dapitan and Assessment Department; b Engineering and Public Works Department; c Law Department; d Health Department; and e Police Prostitutes Dapitan Fire Department.

The City Council may from time to Prostitutes Dapitan make such readjustments of the duties of the different departments as the public interest may demand, and with the approval of the President, may consolidate any department, division or office with any other department, division or office of the city. Powers and duties of heads of departments. Each head of department of the city government shall be in control of such department under the direction of the City Mayor and shall possess such powers as may be prescribed herein or by ordinance.

He shall certify to the correctness of all payrolls and vouchers of his department covering the payment of money before payment, except as herein otherwise expressly provided.

In case any owner of real estate, or his authorized agent, shall feel aggrieved by any decision of the city assessor under the preceding sections of this Article, such owner or agent may, within thirty days after the entry of such decision, appeal to the Board of Tax Appeals.

At least four months Prostitutes Dapitan the beginning of each fiscal Prostitutes Dapitan, he shall prepare and present to the City Mayor an estimate of the receipts and appropriation necessary for the operation of his department during the ensuing fiscal year, and shall submit therewith such information for purposes of comparison as the City Mayor may desire.

He shall submit to the City Mayor as often as Prostitutes Dapitan reports covering the operation of his department. In case of absence or sickness, or inability to act for any other reason, for the head of any of the city departments, the officer next in rank of that department shall act in his place with authority to sign all necessary papers, vouchers, requisitions, and similar documents. Appointment and removal of officials and employees.

The President of the Philippines, with the consent of the Commission on Appointments, shall appoint the city judge, the city treasurer, the city engineer, the city fiscal, the chief of police, the city health officer, the city assessor, the chief of the fire department, the city superintendent of Prostitutes Dapitan, and other heads of such city departments as may Prostitutes Dapitan created. Said officers shall not be suspended nor removed except in the manner and for causes provided by law.

Subject to the provisions of the Civil Service Law, the City Mayor shall appoint all other officers and employees paid out of city funds, and they shall be suspended or removed in accordance with law.

Officers not to engage in certain transactions. It shall be unlawful for any city officer, individually or as a member of a firm, to engage in any business transaction with the city, or with Prostitutes Dapitan of its authorized officials, boards, agents or attorneys, whereby money is to be paid, out of the resources of the city to such person or firm; or to purchase any real estate or other property belonging to the city, or which shall be sold for taxes or assessments, or by virtue of Prostitutes Dapitan process at the suit of the city; or to be surety for any person Prostitutes Dapitan a contract or doing business with the city, for the performance of which surety may be required, or Prostitutes Dapitan be surety on the official bond of any officer of the city; and shall not be financially interested in any transaction or contract in which the National Government or any subdivision or instrumentality thereof is an interested Prostitutes Dapitan.

The General Auditing Office. The Auditor General Prostitutes Dapitan receive and audit all accounts of the city in accordance with the provisions of law relating Prostitutes Dapitan government accounts and accounting.

The provincial auditor of the Province of Zamboanga del Norte shall at the same time be ex-officio city auditor. The Bureau of Public Schools. The Director of Public Prostitutes Dapitan shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines, and the division superintendent of schools of the Province of Zamboanga del Norte shall at the same time be the ex-officio city superintendent of schools, and shall have all the powers and duties in respect to the schools of the city as are vested in division superintendents in respect to schools of their division: ProvidedThat salaries of the supervisors, principals, teachers and other operational expenses of the primary, intermediate, high school, and Prostitutes Dapitan public schools in the city shall be borne by the National Government.

The Land Registration Commission. Prostitutes Dapitan Commissioner of the Land Registration Commission shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines, and the registrar of deeds of the Province of Zamboanga del Norte shall be the ex-officio registrar of deeds of the city. The City Treasurer. There shall be a City Treasurer who shall have charge of the finance and assessment department and shall act as chief fiscal officer and financial adviser of the city and custodian of its funds.

He shall receive a salary of four thousand two hundred Prostitutes Dapitan per annum, in accordance with the provisions of Republic Act Numbered Eight hundred forty. He shall at the same time Prostitutes Dapitan the ex-officio city assessor, and shall have the following general powers Prostitutes Dapitan duties:.

The City Treasurer, as ex-officio Prostitutes Dapitan Assessor, shall have the following powers and duties:.

In making this list, the City Assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented Prostitutes Dapitan from considering any other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his representatives may enter Prostitutes Dapitan the real estate for the purpose of examining and measuring it, and may summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cost value.

Real estate exempt from taxation. The following shall be exempted from taxation:. Declaration to be made by persons acquiring or improving real estate. It shall be the duty of each person who, at any time, acquires real estate in the city, and of each person who constructs Prostitutes Dapitan adds to any improvements on real estate owned by him Prostitutes Dapitan the city, to prepare and present to the City Assessor within a period of sixty days next following such acquisition, construction or addition, a sworn declaration setting forth the value of the Prostitutes Dapitan estate acquired or the improvement constructed or addition made by him and description of such property sufficient to enable the city assessor, readily to identify the same.

Any person having acquired real Prostitutes Dapitan who Prostitutes Dapitan to make and present the declaration herein required Prostitutes Dapitan the said period of sixty days shall be deemed to have waived his right to notice of the assessment of such property, and the assessment of Prostitutes Dapitan same in the name of its former owner shall, in all such cases, be valid and binding on all persons interested, and for all purposes, as though the same has been assessed in the name of its present owner.

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Action when Prostitutes Dapitan makes no returns or is unknown, or Prostitutes Dapitan is in dispute or in doubt, or when land and improvements are separately owned. If the owner of any parcel of real estate shall fail to make a return thereof, or if the city assessor is Prostitutes Dapitan to discover the owner of any real estate, he Prostitutes Dapitan nevertheless list the same for taxation, and charge the tax against the true owner if known, and if unknown then Prostitutes Dapitan against as unknown owner.

In Prostitutes Dapitan of doubt or dispute as to ownership of real estate, the taxes shall be levied against the possessor or possessors Prostitutes Dapitan.

When it shall appear that there are separate owners of Prostitutes Dapitan land and Prostitutes Dapitan improvements thereon, a separate assessment of the property of each shall be made. Action in case estate has escaped taxation. If it shall come to the knowledge of the city assessor that any Prostitutes Dapitan real estate in the city has escaped listing it shall be his duty to list and value the same at the time and in the Prostitutes Dapitan provided in the next succeeding section and to charge against the owner thereof the taxes due for the current year and the last preceding one year, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and if the failure of the city assessor to assess such taxes at the time when they should have been Prostitutes Dapitan was due to any fault Prostitutes Dapitan negligence on the part of the owner of such property, the penalties shall be added to such back taxes as though they had been assessed at the time when they should have been assessed.

When assessment may be increased or reduced. The city assessor shall, during the first fifteen days of January of each year, add to his list of taxable real estate in the city the value of the improvements placed upon such property during the preceding year, and any property which is taxable and which has theretofore escaped taxation. He may, during the same period, revise and correct the assessed value of any or all parcels of real estate in Prostitutes Dapitan city which are not assessed at their true money value, by reducing or increasing the existing assessment, as the case Prostitutes Dapitan be.

Publication of complete list and proceedings thereon. The city assessor shall, after the list have been completed, inform the public by notice published for seven days in a newspaper of general circulation in the city, if any, and by notice posted for Prostitutes Dapitan days at the main entrance of the City Hall, that the list is on file in his office and may be examined by any person interested therein, and that upon the date fixed in the notice, which shall not be later than the tenth day of February, the city assessor will be in his office for the purpose of hearing complaints as to the accuracy of the listing of the property and the assessed value thereof.

He Prostitutes Dapitan further notify in writing each person the amount of whose tax will be changed by such proposed revision, by delivering or mailing at least thirty days in advance of the date fixed in the notice such notification to such person or his authorized agent at the last known address of said owner or agent in the Philippines, sometime in the month of January.

Republic Act No.

It shall be his duty carefully to preserve and record in his office copies of said notice. On the day fixed in the notice, and for five days thereafter, he shall be present in his office to hear all Prostitutes Dapitan filed within the period by persons against whom taxes have been assessed as owners of real estate, and he shall make his decision forthwith and enter the same in a well bound book, Prostitutes Dapitan be kept by him for that purpose, and if he shall determine that injustice had been done or errors have been Prostitutes Dapitan he is authorized to amend Prostitutes Dapitan list in accordance with his findings.

City assessor to authenticate list of real estate assessed. The city assessor shall Prostitutes Dapitan each list of real estate valued and assessed by him as soon as the same is completed, by signing the following Prostitutes Dapitan at the foot thereof:.

Signature " City Assessor. Time and manner of appealing to Board of Tax Appeals. In case any owner of Prostitutes Dapitan estate, or his authorized agent, shall feel aggrieved by any decision of the city assessor under the preceding sections of this Article, such owner or agent may, within thirty days after the entry of such decision, appeal to the Board of Tax Appeals.

The appeal shall be perfected by filing a written notice of the Prostitutes Dapitan with the city assessor and it shall be the duty of that officer forthwith to transmit the appeal to the Board of Tax Appeals with all the written evidence in his possession relating to such assessment and valuation. Constitution and compensation of Board of Tax Appeals. There shall be a Board of Tax Appeals which shall be composed of five members to be appointed by the President of the Philippines with the consent of the Commission on Appointments.

Three members of the Board shall be selected from among government officials in the city other than those in charge of assessment and they shall serve Prostitutes Dapitan additional compensation. The two other members Prostitutes Dapitan be selected Prostitutes Dapitan among property owners in the city and they shall each receive a compensation or ten pesos for each day of session actually attended.

The chairman of the board shall be designated in the appointment and shall have the power to designate any city official or employee to serve as the secretary of the Board without additional compensation. The members of the Board of Tax Appeals shall hold office for a term of two years unless sooner removed by the President of the Philippines.

Oath to be taken by members of the Board of Tax Appeals. Before organizing as such, the members of the Board of Tax Appeals shall take the following oath before the municipal judge or some other officer authorized to administer oaths:. So help me God. In case of affirmation the last four words are to be stricken out. Signature and title of officer administering oath ". The Board of Tax Appeals shall hold such number of sessions as may be authorized by the Secretary of Finance, shall hear all appeals only transmitted to it and shall decide the same forthwith.

It shall have Prostitutes Dapitan to cause to be amended the listing and valuation of the property in respect to which any appeal has been perfected by order signed by the board of a majority thereof, and transmit it to the city assessor who shall amend the tax Prostitutes Dapitan in conformity with said order.

It shall also have power to revise and correct, with Prostitutes Dapitan approval of the Department Head first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment and state the true valuation in each case when it decides that the Prostitutes Dapitan previously made is erroneous or unjust.

Prostitutes Dapitan assessment when so corrected Prostitutes Dapitan be as lawful and valid for all purposes as though the assessment had been made within the time herein prescribed. Such reassessment and revaluation shall be made on due notice to the individual concerned who shall be entitled to be heard by the Board of Tax Appeals before any reassessment or revaluation Prostitutes Dapitan made.

The decision of the Board of Tax Appeals shall be final unless the Department Head declares the decision reopened for review by him in which case he may make such revision or revaluation as in his opinion the circumstances justify. Such revision when approved by the President of the Philippines shall be final.

Taxes on real estate. Extension and remission of the tax. A tax, the rate Prostitutes Dapitan which shall not exceed two per centum ad valorem to be determined by the City Council, Prostitutes Dapitan be levied annually on or before the second Monday of January on the assessed value of all real estate in the city subject to taxation; all taxes for any year shall be due Prostitutes Dapitan payable annually on the first day of June and from this date such taxes together with all penalties accruing thereto shall Prostitutes Dapitan a lien on the property subject to such taxation.

Such Prostitutes Dapitan shall be superior to all other liens, mortgages or encumbrances of any kind whatsoever; and shall be Prostitutes Dapitan against the property whether in the position of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty.

At the option of the taxpayer, the tax for any year may be paid in two installments to be fixed annually by the City Council simultaneously with the rate per centum ad valorem Prostitutes Dapitan ProvidedThat the time limit for the first and second installment shall be set at not later than thirty-first day of May and the thirtieth day of October of each year, respectively. Any person, who Prostitutes Dapitan the last day set for the payment of the real estate tax as provided in the Prostitutes Dapitan paragraphs, shall be within the premises of the City Hall willing and Prostitutes Dapitan to pay the tax but is unable to effect it on account of the large number of taxpayers therein present, shall be furnished a properly prescribed card which Prostitutes Dapitan entitle Prostitutes Dapitan to pay the tax without penalty on the following day.

The words paid "under protest" shall be written upon the face of the real estate tax receipt upon the request of any person willing to pay the tax under protest. Confirmation in writing of an oral protest shall be made within thirty days. At the expiration of the time for Prostitutes Dapitan payment of the real estate tax without penalty, the taxpayer shall be subject, from the first day of delinquency, to the payment of a penalty at the rate of two per centum for each full month of delinquency that has expired, on the amount of original tax due, until the tax shall have been paid in full or until the property shall have been forfeited to the city as provided in this Act: ProvidedThat in case shall the total penalty Prostitutes Dapitan twenty-four per centum of the original tax due.

In the event that the crop is extensively damaged or that a great lowering of the prices of products is registered in any year, or that Prostitutes Dapitan similar disaster extends throughout the province, or for other good and sufficient reason, the City Council may, by resolution passed on or before the thirty-first Prostitutes Dapitan of December of each year, extend the time for the collection of the tax on real estate in the City of Dapitan for a period not to exceed three months, Prostitutes Dapitan remit wholly or in part the payment of the tax or penalty for the ensuing year, but such resolution shall have to specify clearly the grounds for such extension or remission and shall not take effect until it shall have been approved by the Department Head.

The President of the Philippines may, in his discretion, remit or reduce the real estate taxes for any year in the city if he deems this to be in the public interest. Seizure of the personal Prostitutes Dapitan for delinquency in payment of the tax.

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After a property shall have become delinquent in the payment of taxes and said taxes and corresponding penalties shall remain unpaid ninety Prostitutes Dapitan after the payment thereof shall have become due, the city treasurer, or his deputy, if he desires to compel payment through seizure of any personal property of any delinquent person or persons, shall issue a Prostitutes Dapitan authenticated certificate, based on the records of his office, showing the fact of delinquency and the amount of the tax and penalty due from said delinquent person or persons or from each of them.

Such certificate shall be sufficient warrant for the seizure of Prostitutes Dapitan personal property belonging to the delinquent person or persons in question not exempt from seizure; and these proceedings may carried out by the city treasurer, his Prostitutes Dapitan, or any officer, authorized to carry out legal proceedings. Personal property exempt from seizure and sale for delinquency.

The following personal property shall be exempt from seizure, sale Prostitutes Dapitan execution for delinquency in the payment of the real estate tax:. Prostitutes Dapitan owner may redeem personal property before sale. The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and the cost incurred up to the time of tender.

The cost to be charged in making such seizure and sale shall only embrace the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his Prostitutes Dapitan.

Sale of seized personal property. Unless redeemed as hereinbefore provided, the property Prostitutes Dapitan through proceedings under Section thirty-seven hereof, shall after due advertisement, be exhibited for sale at public auction and so much of the same shall satisfy the tax, penalty, and cost of seidure and same shall be sold to the highest bidder.

The purchaser at such sale shall acquire an indefeasible title to the property sold. The Prostitutes Dapitan shall state the time, place and cause of sale, and be posted for ten days prior to the date of Prostitutes Dapitan auction at the main entrance of the City Hall and at a public conspicuous place in the district where the property was Prostitutes Dapitan. The sale shall take place, at the discretion of the city treasurer Prostitutes Dapitan his deputy, either at the main entrance of the City Hall or at the district where such property was seized.

If no satisfactory bid is offered in the aforementioned districts, another auction shall be had, upon notice published anew. Return of officer Disposal of surplus. The officer directing the sale under the preceding section shall forthwith make return of his proceedings, and note thereof shall be made by the city treasurer upon his records. Any surplus resulting from the sale, over and above the tax, penalty and cost, and any property remaining in the possession of the officer, shall be returned to the taxpayer on account of whose delinquency the sale has been made.

Vesting title to real estate in the city government. Upon the expiration of one year from date on which the taxpayer became delinquent, and in the event of continued default in the payment of the tax and penalty, all private rights, titles and interest Prostitutes Dapitan and to the real estate on which said tax is delinquent, shall be indefeasibly vested in the city government, subject only to the rights of redemption and repurchase provided for herein below: ProvidedThat the title required by said city government to real estate shall not be superior to the title thereto of the original owner prior to the seizure thereof.

Redemption of real estate before seizure. At any time after the delinquency shall have occurred, but Prostitutes Dapitan after the expiration Prostitutes Dapitan ninety days from the date of the publication of Prostitutes Dapitan advertisement provided for in the next succeeding section, the owner or his lawful representative, or any person having any lien, right, or any other legal or equitable interest in said property, may pay the taxes and penalties accrued and thus redeem the property.

Such redemption shall operate to divest the city government of its title to the property in question and to revert the same to the original owner, but when such redemption shall be made by a person other than the owner, the payment shall constitute a lien on the property, and the person Prostitutes Dapitan such payment shall be entitled to recover the same from the original owner, or if he be a lessee, he may retain the amount Prostitutes Dapitan said payment from the proceeds of such property: ProvidedProstitutes Dapitan the person exercising the right of redemption shall not acquire a title to said property better than that of the original owner prior to the seizure.

Notice of seizure of real estate. Notice of the seizure of the real estate shall be given by posting notices at the main entrance of the City Hall, the provincial capitol building and all the municipal buildings in the Province of Zamboanga del Norte, in English and Spanish and in the dialect commonly used Prostitutes Dapitan the locality, and a copy of said notice shall be sent by registered mail to the owner of the property.

A copy Prostitutes Dapitan said notice shall also be posted on the property subject to seizure. Such notices shall state the name of the delinquent persons, the date on which such delinquency commenced, the amount of the taxes and penalties then due from each, and shall state that unless such taxes and penalties are Prostitutes Dapitan within ninety days from the date of the publication of such notice, the forfeiture of the delinquent real estate to the city government shall become absolute.

Ejectment of occupants of seized property. After the expiration of ninety days from the date of the publication of the notice of delinquency provided for in the next preceding section, the city Prostitutes Dapitan, or his deputy, may issue to the Mayor or the other officers authorized by law to execute and enforce the laws a certificate describing the parcel of real estate on which the taxes have Prostitutes Dapitan declared delinquent, stating the amount of taxes due, and the penalties and costs accrued by reason of the delinquency, and requesting him to eject from said property all the tenants and occupants thereof.

Upon receiving such certificate, the Mayor or any other officer authorized to enforce the law shall forthwith have all the tenants and occupants who refuse to recognize the title to the city expelled from the property in question, and to that end he may use Prostitutes Dapitan police force: Provided, howeverThat if the property so seized is or includes, a residential home, the occupant thereof shall be given a sufficient time, not exceeding ten days from the date of the notice of ejectment to vacate the premises.

Redemption of real property before sale. The purchaser may occupy the property after paying the first installment, and the usual taxes on the property shall be payable in the year after that in which the application for redemption was approved. Any failure of the purchaser to pay any installment on Prostitutes Dapitan date it is due shall have the effect of a forfeiture to the city government of any partial payment made by said purchaser, and in case he has taken possession of the property, he shall forthwith surrender the same to the city government.

The city assessor shall autheticate each list of real estate valued and assessed by him as soon as the same is completed, by signing the following certificate at the foot thereof: "I hereby certify that the foregoing list contains a true statement of the piece or pieces of taxable real estate belonging to each person named in the list, and its true cash value, and that no real estate taxable by law in the city of Dapitan has been omitted from the list, according to the best of my knowledge and belief.

In case the purchaser shall fail to relinguish possession of said property, the city treasurer or his deputy shall forthwith adopt measures to eject therefrom all the tenants or occupants thereof as provided for in this Act: Provided, howeverThat the original owner of any real estate seized prior to the approval of this Act, who redeems the same within six months subsequent to its approval, is hereby released from Prostitutes Dapitan obligation he may have to the Government for rent for the use of such property: Provided, finallyThat the Prostitutes Dapitan of this section shall apply to redemption of real estate seized for delinquency Prostitutes Dapitan the payment of taxes thereon and not redeemed up to the date Prostitutes Dapitan the approval of this Act.

Notice of sale of real estate Prostitutes Dapitan public auction. At any time after the forfeiture of any real estate shall have become absolute, the treasurer, pursuant to the rules of procedure to be promulgated by the Department Head, may announce the sale of the real estate seized on account of delinquency in the payment of taxes thereon, for the redemption of which Prostitutes Dapitan application has been filed.

Such announcement shall be made by posting a notice for three consecutive weeks at the main entrance of the City Hall and of all the municipal buildings of the province, in either English or Spanish, and in the dialect commonly used in the locality and by publishing the same once a week during three consecutive weeks in a newspaper of general circulation in the city. Copies Prostitutes Dapitan such notice shall be sent immediately by registered mail to the delinquent taxpayer at the latter's home address, if known.

The notice shall state the amount of the taxes and penalties so due, the time and place of such sale, the name of the taxpayer against whom the taxes are levied, and the approximate area, the lot number and the location by district and street and the street number and district or barrio where the Prostitutes Dapitan estate to be sold is Prostitutes Dapitan.

Sale of real estate Conditions. At any time during the Prostitutes Dapitan or prior thereto, the taxpayer may stay the proceedings by paying the taxes and penalties to the city treasurer or his deputy.

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Otherwise, the sale shall proceed and shall be held either at the main entrance of the City Hall Prostitutes Dapitan on the premises of the real estate to be sold as the city treasurer or his deputy may determine.

The payment of the sale price may, at the option of the purchaser, be made on installments covering a period not exceeding twelve months, but the initial payment shall be made at the time of the sale, and each subsequent payment shall not be less than twenty-five per centum of the sale price, and shall in no Prostitutes Dapitan be less than two pesos unless the total or balance of the amounts due on all seized property in the name of the taxpayer is less than two pesos.

The purchaser may occupy the property after paying the first installment, and the usual taxes on the property shall Prostitutes Dapitan payable in the year following that in which the sale took place. Any failure of the purchaser to pay the total price of the sale within twelve months from the date thereof, shall be sufficient Prostitutes Dapitan for its cancellation, and any part payment made shall revert to the city government and if the purchaser has taken possession of the property he shall forthwith surrender the same to the city government.

In Prostitutes Dapitan the purchaser should fail to relinguish possession of the property, Prostitutes Dapitan city treasurer or his deputy shall immediately take steps to eject the tenants or occupants of the property, Prostitutes Dapitan accordance with the procedure prescribed in Section forty-five of Prostitutes Dapitan Act. The city treasurer or his deputy shall make a report of the sale to the City Council within five days Prostitutes Dapitan the sale and shall make Prostitutes Dapitan same appear on its records.

The purchaser at this sale shall receive from the city treasurer or his deputy a certificate showing the proceedings of the sale, describing the property sold, stating the name of the purchaser, the sale price the condition of payment, the amount paid, and the exact amount of the taxes and penalties. Redemption of real estate after sale. Execution of deed of final sale. In Prostitutes Dapitan the delinquent taxpayer shall not redeem the property sold as herein provided within one year from the date of the sale, and the purchaser shall then have paid the total purchase price, the city treasurer, as grantor, shall execute a deed in form and effect sufficient to convey to the purchaser so much of the real estate against which the taxes have been assessed as has been sold, free from all the liens or encumbrances of any kind whatsoever, and said deed shall succintly recite all the Prostitutes Dapitan upon which the validity of the sale depends.

Any balance remaining from the proceeds of the sale after deducting the amount of the taxes and penalties due and the costs, if any, shall be returned to the original owner or his representatives. Taxes and penalties which shall be paid upon redemption or repurchase. The taxes and penalties to be paid by way of redemption or repurchase, shall comprise in all Prostitutes Dapitan only the original tax by virtue of the failure to pay which the seizure was made, and its incidental penalties, up to the date of the forfeiture of the real estate to the government.

Taxes Legal procedure. The money so Prostitutes Dapitan into court shall belong and shall be delivered to the purchaser at the Prostitutes Dapitan sale, if the deed is declared invalid, and shall be returned to the depositor, should he fail in his action.

Allotment of internal revenue and other taxes. Of the internal revenue accruing to the National Treasury under Chapter II, Title XII of Commonwealth Act Numbered Four hundred and sixty-six, and other taxes collected by the National Government and allotted to the various provinces, as well as the national aid for schools, the City of Dapitan shall receive a share equal to what it would receive Prostitutes Dapitan it were a regularly organized province.

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On this rainy morning, all six were hanging out on two small beds and a couple of Prostitutes Sibiu in their spartan one-room studio. Republique Hotel.

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Annual Budget. The following shall be exempted from taxation:. The City Treasurer, as ex-officio City Assessor, shall have the following powers and duties: a The City Assessor and his authorized deputies are empowered to administer any oath authorized to be administered in connection with the valuation of the real estate for the assessment and collection of taxes.

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