CA okays Guevarra, Puyat, Castriciones appointments
col. 6, below
4 people hurt
as ‘tri-cab’
crashes on
jeepney’s rear
By NITZ ARANCON
Correspondent
FOUR people were injured
after a “tri-cab” crashed on
a parked public jeepney on
the highway in Barangay
Cugman, this city, yester-
day morning.
Cugman police traffic
investigator PO3 Rolan-
do Resurreccion said the
“tri-cab” came from Ba-
rangay Bugo and bringing
three passengers to the
city proper. At a section of
the highway in Cugman,
the vehicle went wayward
and crashed on the rear
of the parked jeepney at
around 5:30 am.
Resurreccion identi-
fied the injured people as
Charlito Pahunang, the
“tri-cab” driver, and pas-
sengers 37-year old La-
badan Jimenez of Barra,
Opol in Misamis Oriental;
Christopher Macas of
Claveria town in Misamis
Oriental, and 47-year old
Zaldy Pagtalunan of Cor-
rales Avenue-Extension
of this city.
The public jeepney,
with license plates KVS-
661, was parked in the
area by Allan Jababat.
Land Transportation
Office regional director
Oscar Salcedo said “tri-
cabs” are not allowed to
pick up passengers on
highways... Wala tugoti
sa gobyerno ang mga ‘tri-
cab’ nga mamasahero sa
national highway... Walay
problima ang rehistro kay
amo man i-rehistro ang
ilang mga unit sa tri-cab,
apan wala sila togoti nga
mamasahero sa national
highway kay walay il-
ang franchise gikan sa
LTFRB (Land Transpor-
tation Franchising and
Regulatory Board).”
Salcedo said the “tri-
cab” franchise, like the
motorela, could only
come from local govern-
ments.
Group fears impending eviction of Tagoloan families
By SHIELA MAE BUTLIG
Correspondent
A LEADER of a group of
landless people on Tuesday
sounded alarm bells over
what he said was a planned
demolition operation that
would affect at least 65
households in the village
of Ganghaan in Tagoloan,
P10.00
Gan: Only a handful
DAVAO FLOODING. Motorists wade through the flooded portion of the highway at Laverna Hills, a known flood-prone area in Davao City, on
Tuesday. The highway was closed to vehicular traffic for about four hours due to flooding brought by heavy rains. (mindanews photo)
okayed nomination
CUGMAN ACCIDENT. City hall rescuers help victims of a accident on the road in Cugman, this city, yesterday morning. The accident involved a
“tri-cab” that rammed the rear of a public jeepney. Four people were injured. (photo by nitz arancon)
Misamis Oriental.
Requinto Lourito, 45,
said a number of families
on a property in Ganghaan
have refused to be relocat-
ed to far-flung areas in the
town unless the govern-
ment could provide them a
decent road, electricity and
potable water.
Volume 29, No. 280
Lourito’s group submit-
ted a petition to the Tago-
loan town government to
ask that their demands be
met before they agree to
move out from what he
said was a common prop-
erty of the Emano family.
He said there were some
300 households there but
WWW.MINDANAOGOLDSTARDAILY.COM
the number went down to
about 65 following nego-
tiations with Dr. Hernando
Emano whose son Heckert
Jude is Tagoloan mayor.
The elder Emano is
reportedly the property
administrator of the family.
Lourito said some
agreed to be paid from
May 31, 2018
P3,000 to P12 thousand
each plus coconut lumber
for house construction.
He said the elder Ema-
no had offered to have
them relocated to Rosario,
then Maribojoc but they
declined because these
areas are far-flung.
See FEARS/p.5
story on
Thursday
CA confirms
appointment
of 3 cabinet
members
THE Commission on Ap-
pointments (CA) yesterday
confirmed the ad interim
appointments of Justice
Secretary Menardo Gue-
varra, Tourism Secretary
Bernadette Puyat, and
Agrarian Reform Secretary
John Castriciones.
Guevarra replaced for-
mer Justice Secretary Vi-
taliano Aguirre III, who
See CONFIRMS/p.5
By NITZ ARANCON
T
Correspondent
HE decision to
nominate former
councilor President
Elipe to the provincial
board was a result of a
meeting of only a handful
of Padayon Pilipino top
officials, three of whom
are members of the Ema-
no family.
The meeting excluded
local party chairpersons
and members, and there
was no party gener-
al assembly, revealed
Councilor Leon Gan, the
regional vice chairman of
the Padayon Pilipino, on
Tuesday.
Gan said he was
among those who attend-
ed the meeting that decid-
ed on the nomination of
See OKAYED/p.7
GAN
Mindanao
Gold Star Daily
P118-m aid readied for Bukidnon corn growers
MALAYBALAY City —
The provincial government
of Bukidnon has allocated
funds for the seed and
fertilizer subsidies for the
province’s corn farmers,
especially the Indigenous
Peoples.
Provincial agriculturist,
Alson Quimba, said the
distribution of hybrid corn
seeds and fertilizer worth
P118 million is the second
to be held this year.
Quimba, who bared
the plan to the Provincial
Board during its latest
regular session, said a total
of 21,818 corn farmers will
receive the farm subsidies
in July.
In March, the provincial
agriculture office distribut-
ed P156 million worth
of hybrid corn seeds and
fertilizer to some 28,900
farmers.
Quimba said the ben-
eficiaries were identified
through the profiles of corn
farmers at the agriculture
offices of the province’s 20
towns and two cities.
He said each farmer
will be given a 9-kg. sack
of hybrid corn seeds and
two sacks of fertilizer.
“Farmers who are till-
ing below one hectare of
land and do not have other
sources of income are the
beneficiaries of the pro-
gram,” Quimba said.
The suppliers are the
Asian Hybrid Seeds and
Technologies in Aglayan,
Malaybalay City, which
will deliver P76 million
Thursday, May 31, 2018
SWEET CORN. You know you’re in Barangay Maluko in Manolo Fortich, Bukidnon when you see stalls like this
one selling cooked and raw sweet corn along the highway. MindaNews file photo by H. Marcos C. Mordeno
worth of hybrid corn seeds,
and the Universal Harvest-
Surewell Drilling Corp.
15malukosweetcorn
er, Inc., which will provide
P41.67 worth of fertilizer.
Islamic preacher: Alms 18 Coast
from unlawful source Guards hurt
‘haram’ for Muslims in Zambo
COTABATO City — A
Muslim cleric on Sunday
reminded all Muslims that
charity from unlawful sourc-
es is “haram” (forbidden).
Alms-giving is one of the
acts Muslims may perform
during the month-long fasting,
according to Islamic Cleric
Abuhuraira Abdulrahman
Udasan, the grand mufti of
Central Mindanao.
Udasan joined Muslim re-
ligious leaders in the launching
in Guindulungan, Maguindan-
ao of the First Maguindanao
Ramadhan festival where he
talked about the ideal traits in
the observance of mandatory
fasting.
He said money from
illegal drug trade is not
TOTAL
TOTAL SOLUTION:
SOLUTION:
for WATER
* NO WATER NO PAY POLICY
* ACCEPT DEFERRED PAYMENT
Contact us:
8
contact # 0945 7689380
-welcome free consulation-
Thursday, May 31, 2018
Editor: Cong B. Corrales
Both suppliers won last
week’s bidding.
permissible for Muslims
or institutions to accept
as gift.
“If one is aware of the
haram source of the gift, it
is forbidden for him or her
to accept,” he said.
“Accepting proceeds
from gambling and usury
are also haram,” he added.
Guindulungan Mayor
Midpantao Midtimbang
welcomed the Islamic
preachers for choosing his
town as the venue for the
festival launching.
Maguindanao Rep. Zajid
Mangudadatu, the event
guest speaker stressed unity
and understanding among
Filipino Muslims to move
forward. (pna)
for WATER
WE ASSURE & GUARANTEE to
produce potable & irrigation
purposes for LGU, Farm, Industrial
Domestic thru:
advanced drilling equipment
technology & survey
(geo-resistivity, borehole logging)
PACKAGE DRILLING SERVICES:
from survey-drilling-pump
install-control panel-pump test
(non-stop 48 hours pump test)
OTHER SERVICES:
rehabilitation of abandoned well
well maintenance (change pump)
2
Governor Jose Ma.
Zubiri Jr. said the program
targets the small farmers,
particularly in the tribal
communities, to support
their daily subsistence.
Zubiri said the budget
was taken from the prov-
ince’s P900 million surplus
funds.
Bukidnon has in the
past years been ranked
fourth among the coun-
try’s provinces with the
highest poverty incidence.
However, Vice Governor
Alex Calingasan said it
has recently slipped to the
sixth rank.
Bukidnon, a landlocked
province, consists of 464
barangays whose economy
thrives mainly on agricul-
ture. (pna)
vehicular
accident
ZAMBOANGA City —
Eighteen personnel of the
Philippine Coast Guard
(PCG) were injured in a
vehicular accident in a
coastal barangay of this
city, an official disclosed
yesterday.
Lt. Commander Al-
vin Dagalea, Zamboan-
ga Coast Guard Station
commander, said the in-
cident occurred Monday
morning in Barangay
Maasin, this city.
Dagalea said the
truck carrying the PCG
men turned on its side
after the driver lost
control of the steering
wheel when one of its
tires exploded.
Dagalea said all
those in the truck are
personnel of the Zam-
boanga Coast Guard
Station. They sustained
minor injuries.
He said they were
on the way to the Ayala
National High School
and Ayala Elementary
School to join in the
National Schools Main-
tenance Week (Brigada
Eskwela) when the acci-
dent happened. (pna)
 1/8 PAGE Thursday, May 31, 2018 3
MLyunMLyon
MLyunMLyonwinner
winnerfrom
fromNeg.
Neg.Occ.
Occ.pledges
pledgestotohelp
helpmore
more
For a returning Overseas Filipino Worker in Negros Occidental, investing her only jewelry changed the way of how she
earnedForincome
a returning for her Overseas
family. Filipino Worker in Negros Occidental, investing her only jewelry changed the way of how she
earned
After income
years for her family.
of regularly availing MLhuillier's Quick Cash Loan, she will not only get her jewelry back this time, but also
After years
he million peso check she of regularly
won in availing MLhuillier's Raffle
the MLyunMLyon Quick Promo
Cash Loan, she will not
of MLhuillier only get
Financial her jewelry
Services Inc. back this time, but also
the million peso
"This is more than what I prayedcheck she won in thethis
for... MLyunMLyon
is an unexpected Raffle Promo
surprise of MLhuillier
from God,"Financial Services Inc.
Elsie Ricablanca said, an OFW turned
goods trader "This from is more
Toboso, thanNegroswhat I prayed Occidental for... when
this is shean unexpected
received the surprise
P1 millionfromcheck
God,"from ElsieMLhuillier.
Ricablanca said, an OFW turned
goods trader from T oboso, Negros Occidental when she received
She is one of two new millionaires through the MLyunMLyon Raffle Promo, the grandest raffle draw of MLhuillier the P1 million check from MLhuillier.
happenedShe during is one of two newseason
the Christmas millionaires
last year. through the MLyunMLyon Raffle Promo, the grandest raffle draw of MLhuillier
happened during
Ricablanca’s win is the Christmas
because season
of her manylast year.
transactions under the Quick Cash Loan (QCL) service of MLhuillier where
she regularly Ricablanca’s
pawns her win is because
jewelry to addofupher in many transactions
her capital for growing under herthe Quick
small Cash business.
trading Loan (QCL) service of MLhuillier where
she
ML regularly pawns
’s Marketing Head her jewelry and
for Events to add up in herClaudine
Promotion capital forClarin
growing saidher small
this is the trading
grandest business.
raffle of ML so far, as they do
ML ’s Marketing Head for Events and Promotion
hese promos every quarter. With this raffle, more transactions were made in QCL and KwartaPadala. Claudine Clarin said this is the grandest raffle of ML so far, as they do
these promos every quarter. With this raffle, more transactions
“Before we only give minor cash prizes to winners. But when we started the MLyunMLyon raffle last November, more were made in QCL and KwartaPadala.
ransactions “Before
werewe made, only givesaid.
” she minor cash prizes to winners. But when we started the MLyunMLyon raffle last November, more
transactions
The raffle waswere drawn made, ” she said.
January 23 this year and picked two lucky millionaires from QCL and KwartaPadala services of
The rafflemade
ML. This moment was drawn Ricablanca, January a 48 23year-old
this yearOFW and picked
turned two lucky millionaires
businesswoman fromfromSagahan,QCL and KwartaPadala
Toboso services of
town, a millionaire.
ML. This
Clarin, moment
together with made Ricablanca,
Regional Systems a 48 year-old OFW
Technician turned businesswoman
IreneoLastimosa, Area Manager fromAreaSagahan, Toboso
B of Neg. Occ. town,
Maria a millionaire.
Clarice
Erojo andClarin,Branchtogether Manager with Regional Systems
ReyflorMagan turnedTechnician
over the P1M IreneoLastimosa,
check (tax-free) Area toManager
Ricablanca Area onBMarch
of Neg.14 Occ.at ML Maria Clarice
Toboso
Erojo and Branch Manager ReyflorMagan turned over the P1M check (tax-free) to Ricablanca on March 14 at ML Toboso
Branch.
Branch.
“Now that I received the check, I am now happy that God gave me more than what I prayed for,” Ricablanca said with
excitement, “Nowadding that “II received
was just the hoping check, thatI Iam have now happy that
pawned in ML God
willgave me more than
be redeemed. But He what I prayed
gave me afor, ” Ricablanca
million. ” said with
excitement, adding “I was just hoping that I have pawned in ML will be redeemed. But He gave me a million.”
LUCKY GOLD’
‘LUCKY GOLD’
Ricablanca in an interview said that pawning of jewelry has been a way to circulate more money for her capital since
2015. With Ricablanca
these transactions in an interview with ML, said her that business
pawning of is jewelry
growinghas andbeen a way
it gave hertothe
circulate
way tomore helpmoney for her capital
her neighbors since
through
ending2015.them Withmoney, theseshe transactions
added. with ML, her business is growing and it gave her the way to help her neighbors through
lending
She wasthem money, she
an overseas workeradded. in a taxi company in Dubai for almost eight years, and went back in the Philippines and
She was
started ‘bolante’ or antradingoverseas goods worker
like rice,in aand taxi dried
company in DubaiToboso
fish around for almostwitheight years, and
his husband who went
is aback
formerin the
lender.Philippines and
started ‘bolante’ or
Ricablanca said she started small trading goods likebutrice, whenand dried
she foundfish around
out that Toboso
she with his husband
can avail low-interestwho is a former
rates through lender.
ML’s QCL
service, she Ricablanca
gambled said to pawn she her startedbraceletsmallforbut when she
P23,000 untilfound
it became out that she can
a regular avail low-interest rates through ML’s QCL
routine.
service, she gambled to pawn her bracelet for P23,000 until it became
“I told my husband that we will just focus on trading and we both quit our job and bought a car to start our business a regular routine.
“I toldwas
and our capital my husband
not enough thattowe growwillourjustbusiness
focus onuntil trading and we
we rolled outboththe quit
money our Ijob
gotand frombought
my pawneda car to start ”our
jewelry, shebusiness
said.
and our
Area capitalMaria
Manager was not enough
Clarice to grow
Erojo also our saidbusiness
that ML until has weonlyrolled out theinterest
3 percent moneyrates I got from
whichmy arepawned
comparably jewelry,low
” she said.
with
other pawning Area shops,Manager addingMariawith Clarice Erojo also
low-interest rates,said that branch
every ML hasofonly ML3ispercent
also takinginterest rates to
an effort which
remindareandcomparably
follow uplow with
their
other pawning
customers to not letshops, their jewelryaddingunredeemed.
with low-interest rates, every branch of ML is also taking an effort to remind and follow up their
customers to not let their jewelry unredeemed.
Ricablanca also added that the services that ML staff are offering made it easy for her to comply with regularly paying
he interest Ricablanca
rates and also added that
the principal the services
amount she loaned. that ML staff are offering made it easy for her to comply with regularly paying
the interest
“We want torates earnand the the trust principal amount shethrough
of our customers loaned.doing beyond what is told to us. When we get their trust, they
continue to “We want toMLhuillier
patronize earn the trust like whatof our Misscustomers
Elsie does,through
” Erojo doing
said.beyond what is told to us. When we get their trust, they
continue to said
Ricablanca patronize
that she MLhuillier
makeslike 3 towhat Miss Elsie weekly
4 transactions does,” Erojo
as more said.people are asking her help especially when there
are emergency Ricablanca situations.said that she makes 3 to 4 transactions weekly as more people are asking her help especially when there
are emergency
“Maybe my goldsituations. (jewelry) are just lucky because more opportunities to grow my business opened when I started
pawning with “Maybe ML,” my shegold said,(jewelry)
adding “The are just lucky also
blessing becausecamemore because opportunities
I am also to growto my
lucky sharebusiness opened
it with other when
people. ” I started
pawning with
With P1M on her hand, ML, ” she said, sheadding said she “The blessing
wanted to also
put up came because
a bakery I am
shop to also
growlucky to share it and
her business with help
othermore people. ”
people
With P1M
n need in her hometown, as God had on her hand, she said she wanted to put up a bakery shop to grow her business and help more people
in need
already fulfilledin her her hometown,
wishes sheasasked God had
Him. already fulfilled her wishes she asked
Him.
MORE TO COME
ClarinMOREsaid TO they COME will create more
promosClarinto reachsaid out they more willcustomers
create more
promos to
and give them the services reach out more offered customers
by
ML. and give them the services offered by
ML.
“After this, we will have more,
with the same “After mechanics
this, we willthis haveyear,more,
”
with the
she said, but samethis time mechanics
they will this giveyear,”
she said,
wo winners upbut this time they
to P500,000 and 100 will give
twoofwinners
winners minor prizes. up to P500,000 and 100
winners
Erojo said ofthatminor more prizes.raffles will be
conducted to attract that
Erojo said moremore raffles will be
transactions
rom loyal customers, assuring transactions
conducted to attract more that the

1/8
1/8 PAGE
from loyal customers, themassuring that the

PAGE
service they provide is safe and
service
secure. they provide them is safe and
secure.
“We will find ways to make them
happy in “We returnwillforfind theways trusttothey make putthem
happy
nto us, ” she in said.return for the trust they put
into us,” shealso
Ricablanca said.said that though
she already Ricablanca
has a million alsoinsaid herthat hands thoughRicablanca (center) with Regional Systems Technician IreneoLastimosa, Area
she already has a million in her handsManager Ricablanca
Area B (center)
of Neg. Occ. with Maria
RegionalClariceSystems
Erojo, Technician
Marketing Head IreneoLastimosa,
for Events and Area
rom ML, she will continue to patronize
QCL from
and otherML, she will continue
services offeredtobypatronize her PromotionManager Area B Clarin,
Claudine of Neg. andOcc.Branch
Maria Clarice
Manager Erojo, Marketing Head
ReyflorMagan turned for over
Events
theand
QCL
rusted and other
financial services offered by herP1MPromotion
partner.* Claudine
check (tax-free) Clarin, andonBranch
to Ricablanca MarchManager
14 at ML ReyflorMagan
Toboso Branchturned (l-r). over the
trusted financial partner.* P1M check (tax-free) to Ricablanca on March 14 at ML Toboso Branch (l-r).

BRAND
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AND PRINTER
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BARANGAY
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SANISIDRO,
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VICE
VICEGOVERNOR
GOVERNORJOEY JOEYG. G.PELAEZ
PELAEZto toBarangay
Barangay SanSan Isidro,
Isidro, Medina,
Medina,
Misamis
MisamisOriental
Orientalthru
thru Barangay
Barangay Chairman
Chairman NESTOR
NESTOR AMBAL.
AMBAL. TheseThese
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were Barangay
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RENANTE
RENANTE LABADAN, PERLA AMBAL, LODYVEN DADOBO,
LABADAN, PERLA AMBAL, LODYVEN DADOBO,
CANDIDA
CANDIDADADOBO,
DADOBO,NORBELITO
NORBELITOCHACONCHACONand and JUDEMIE
JUDEMIE SALOMA,
SALOMA,
Civilian Volunteers Organization Chief ROGELIO LEGASPER, JR.
Civilian Volunteers Organization Chief ROGELIO LEGASPER, JR. and
and
Barangay
BarangayHealth WorkerNIMFA
HealthWorker NIMFAANDRINO.
ANDRINO.(ADVT )
(ADVT)
Mindanao
Gold Star Daily

4 Thursday, May 31, 2018

Editor: Cong B. Corrales

Financial assistance, benefits await former NPA rebels

BUTUAN City — The hensive Local Integration Under the ordinance, Committee to be entitled to The benefits and other
pia caraga photo
provincial government of Program (Clip) for former authored by Provincial Clip assistance. The certifi- assistance that the former
Agusan del Norte, with NPA rebels in the province, Board Member Aquino cation will hold even in the rebels may avail include:
the leadership of Provin- and appropriating funds for Gambe, the program shall event that the person died 1) Safety and security
cial Gov. Ma. Angelica the purpose. cover regular members of while his/her enrollment in guaranteed by the PNP in
Rosedell Amante-Mat- The Clip seeks to con- NPAs who have surfaced the program is being pro- partnership with the AFP
ba, is bent on eradicating Amante-Matba tribute towards achiev- from January 2011 onwards cessed. His/her identified from the time they sur-
the number of rebels who ing the goal of permanent and have expressed the beneficiaries shall avail/re- faced and while they are
are members of the New and peaceful closure of desire to abandon armed vi- ceive the Clip reintegration enrolled under the Clip;
People’s Army (NPA) in all armed conflicts with olence and become produc- assistance package. 2) Immediate assistance
the province and maintain non-state armed groups. It tive members of society. It Included in the cov- in the amount of P15,000
the peace and order in the aims to facilitate the main- also extends to the spouses, erage are those former per former rebel for mobi-
locality. streaming of former rebels partners, children (whether rebels who voluntarily lization expenses while the
This is fully support- as productive citizens and legitimate or illegitimate), surrendered to the Armed enrolment in Clip is being
ed by the Sangguniang enhance capacities of local parents or siblings, if ap- Forces of the Philippines, processed funded by the
Amante-Matba
Panlalawigan of Agusan government units and na- plicable. Philippine National Police, national government and
del Norte, headed by Vice recently Provincial Or- tional government agencies It further states that they religious groups, barangay limited financial assistance
Gov. Ramon Bungabong, dinance No. 481-2018, in the implementation and must be certified by the officials and other institu- from the local government.
which passed and approved promulgating the Compre- sustainability of Clip. Joint AFP-PNP Intelligence tions and individuals. (pia caraga)
Republic of the Philippines Republic of the Philippines Republic of the Philippines
Office of the President Office of the President Office of the President
HOUSING AND LAND USE REGULATORY BOARD HOUSING AND URBAN DEVELOPMENT HOUSING AND LAND USE REGULATORY BOARD
Northern Mindanao Region (NMR) COORDINATING COUNCIL Northern Mindanao Region (NMR)
HOUSING AND LAND USE REGULATORY BOARD
NORTHERN MINDANAO REGION, Cagayan de Oro City
NOTICE OF FILING OF REGISTRATION STATEMENT FOR NOTICE OF FILING OF REGISTRATION STATEMENT FOR
THE MAIN SUBDIVISION PROJECT THE MAIN SUBDIVISION PROJECT
NOTICE OF FILING OF REGISTRATION STATEMENT FOR
NOTICE THE MAIN SUBDIVISION PROJECT NOTICE

Notice is hereby given that A Brown Co., Inc.
represented by Mr. Allan V. Eguilos has filed with this
Office a sworn registration statement for the sale of lots
in Xavier Estates Phase 5B-Ventura Residences
II located at Upper Balulang, Cagayan de Oro City
and more particularly described as Lot 3020 & 3021,
Cad 237; Blk 14 Lot 11 & 12, Pcs-10-004502; Blk
9 & 18, Pcs-10-004502; Blk 106; Psd-10-062218
containing an area of 20,924.0 sq. m. and covered by
OCT P-6353; T-127309; T-137-2012003181; T-137-
2012003332; T-137-2012003277; T- 137-2012003278.
The foregoing project is utilizing the lots within
Mangoville Subdivision specially Blk 8 Lot 1-27 Psd-
10-075228 as its compliance pursuant to Section 18 of
Republic Act No. 7279.
All papers relative thereto shall, upon request and
payment of processing fee, be available for inspection
during business hours by any person having legal
interest thereon.
Absent any legal impediment, the above-cited
project is deemed registered and a certificate, in
evidence thereof, shall forthwith be issued after five (5)
days from the last day of publication.
NOTICE
Notice is hereby given that MR ALLAN V. EGUILOS of A
BROWN COMPANY, INC. has filed with this Office a sworn
registration statement of the sale of residential lots in THE
TERRACES IN XAVIER ESTATES located at BALULANG,
CAGAYAN DE ORO CITY and more particularly described as
for Block 1 – Lots 1 to 8; Block 2 – Lots 1 to 9; Block 3
– Lots 1 to 11; and Block 4 – Lots 1-18 part of Lot No. 1 –
Blk. 16, Psd-10-072449 containing an area of 21,640 Sq.
Meters and covered by TCT No. 137-2017004604.
The foregoing project is utilizing the lots within Mangoville
Subdivision located at Agusan, Cagayan de Oro City with
Thirty four (34) House & lot packages specially Block 6-
Lots 1 to 17; Block 7- Lots 1 to 17, all in Psd-10-075228
with a total project area of 4,283 Sq. Meters (Land area –
3,535 Sq. M. and Floor area – 748 Sq. M.) as its compliance
pursuant to Section 18 of Republic Act No. 7279.
All papers relative thereto shall, upon request and payment
of processing fee, be available for inspection during business
hours by any person having legal interest thereon.
Absent any legal impediment, the above-cited project is
deemed registered and a certificate, in evidence thereof, shall
forthwith be issued after five (5) days from the last day of
publication.
Notice is hereby given that A Brown Co., Inc.
represented by Mr. Allan V. Eguilos has filed with
this Office a sworn registration statement for the sale
of lots in Xavier Estates Phase 6- Ignatius Enclave
located at Upper Balulang, Cagayan de Oro City
and more particularly described as Lot 3009-D & E,
Psd-10-062900, Blk 22 Pcs-10-004502 Blk 16 Lot 1,
Psd-10-072449 containing an area of 67,375 sq. m.
and covered by TCT No. T-137-2011003399; T-137-
2011003400; T-137-2017004604; T-137-2012003338.
The foregoing project is utilizing the lots within
Mangoville Subdivision specially Blk 1 Lot 1-8; Blk 2
Lot 1-28; Blk 3 Lot 18-34, as its compliance pursuant
to Section 18 of Republic Act No. 7279.
All papers relative thereto shall, upon request and
payment of processing fee, be available for inspection
during business hours by any person having legal
interest thereon.
Absent any legal impediment, the above-cited
project is deemed registered and a certificate, in
evidence thereof, shall forthwith be issued after five (5)
days from the last day of publication.

Cagayan de Oro City, this 28th day of May 2018. Cagayan de Oro City this 28th day of May 2018. Cagayan de Oro City, this 28th day of May 2018.

(SGD.) CHARITO A. RAAGAS (SGD.) CHARITO A. RAAGAS (SGD.) CHARITO A. RAAGAS

Regional Director Regional Director Regional Director
MGSD May 31 and June 6, 2018 MGSD May 31 and June 6, 2018 MGSD May 31 and June 6, 2018

Republic of the Philippines Republic of the Philippines Republic of the Philippines

Office of the President
HOUSING AND LAND USE REGULATORY BOARD
NORTHERN MINDANAO REGION (NMR)
PILIPINO VERSION OF NOTICE OF FILING OF
REGISTRATION STATEMENT FOR THE MAIN
SUBDIVISION PROJECT (PANGUNAHING PROYEKTO)
PAUNAWA
Ipinagbibigay-alam na ang A BROWN COMPANY INC.
na inipresentahan ni G. ALLAN V. EGUILOS ay naghain
sa Tanggapang ito ng sinumpaang aplikasyon para sa
pabebenta ng mga bahay at lote sa Xavier Estates Phase
6-Ignatius Enclave na matatagpuan sa Upper Balulang,
Cagayan de Oro City at sinakop ng Lot Lot 3009-D & E,
Psd-10-062900, Blk 22 Pcs-10-004502 Blk 16 Lot 1, Psd-
10-07244 sa ilalim ng TCT No. T-137-2011003399; T-137-
2011003400; T-137-2017004604; T-137-2012003338.
Ang nasabing proyekto ay ginagamit ang Mangoville
Subd. na matatagpuan sa Agusan, Cagayan de Oro City
particular sa Blk 1 Lot 1-8; Blk 2 Lot 1-28; Blk 3 Lot 18-34,
Psd-10-075228 bilang pagtupad sa Seksyon 18 ng Batas ng
Republika Blg. 7279.
Lahat ng mga kasulatang kaugnay nito ay maaring suriin
ng sinuman na nagtatglay ng legal na interes dito matapos
humiling ng pagsusuri at magbayad ng kaukulang halaga sa
tanggapang ito.
Kapag walang sagabal na legal, ang proyektong nabanggit
ay ituturing na rehistrado at maari nang bigyan ng setipiko
bilang katibayan nito, pagkalipas ng limang (5) araw mula sa
huling paglalathala.
Office of the President
HOUSING AND URBAN DEVELOPMENT
COORDINATING COUNCIL
HOUSING AND LAND USE REGULATORY BOARD
NORTHERN MINDANAO REGION, Cagayan de Oro City
PILIPINO VERSION OF NOTICE OF FILING OF
REGISTRATION STATEMENT FOR THE MAIN
SUBDIVISION PROJECT (PANGUNAHING PROYEKTO)
PAUNAWA
Ipinagbibigay-alam na ang A BROWN COMPANY INC.
na inipresentahan ni G. ALLAN V. EGUILOS ay naghain sa
Tanggapang ito ng sinumpaang aplikasyon para sa pabebenta
ng mga lote sa THE TERRACES IN XAVIER ESTATES na
matatagpuan sa BALULANG, CAGAYAN DE ORO CITY at
sinakop ng mga lote bilang Bloke 1 – Lote 1-8, Bloke 2 – Lote
1-9; Bloke 3 – Lote 1-11; Bloke 4 – Lote 1-18 parte sa Lote
1- Bloke 16, Psd-10-072449 na may erya 21,60 Sq. Meters
sa ilalim ng T-137-2017004604.
Ang nasabing proyekto ay ginagamit ang Mangoville
Subdivision (Bloke 6- Lote 1-17 at Bloke 7- Lote 1-17, lahat
sa Psd-10-075228) na matatagpuan sa Agusan, Cagayan
de Oro na may erya na 4,283 Sq. Meters (erya sa lote-
3,535 Sq. M. at erya sa bahay – 747Sq. M.) bilang pagtupad
sa Seksyon 18 ng Batas ng Republika Blg. 7279.
Lahat ng mga kasulatang kaugnay nito ay maaring suriin
ng sinuman na nagtataglay ng legal na interes dito matapos
humiling ng pagsusuri at magbayad ng kaukulang halaga sa
tanggapang ito.
Kapag walang sagabal na legal, ang proyektong nabanggit
ay ituturing na rehistrado at maari nang bigyan ng setipiko
bilang katibayan nito, pagkalipas ng limang (5) araw mula sa
huling paglalathala.
Office of the President
HOUSING AND LAND USE REGULATORY BOARD
NORTHERN MINDANAO REGION (NMR)
PILIPINO VERSION OF NOTICE OF FILING OF
REGISTRATION STATEMENT FOR THE MAIN
SUBDIVISION PROJECT (PANGUNAHING PROYEKTO)
PAUNAWA
Ipinagbibigay-alam na ang A. Brown Co., Inc na
inipresentahi in G. Allan V. Eguilos ay naghain sa
Tanggapang ito ng sinumpaang aplikasyon para sa
pabebenta ng mga bahay at lote sa Xavier Estates
Phase 6-Ignatius Enclave na matatagpuan sa Upper
Balulang, Cagayan de Oro City at sinakop ng Lot Lot
3009-D & E, Psd-10-062900, Blk 22 Pcs-10-004502
Blk 16 Lot 1, Psd-10-072449 sa ilalim ng TCT
No. T-137-2011003399; T-137-2011003400; T-137-
2012003338.
Ang nasabing proyekto ay ginagamit sa Mangoville
Subd. na matatagpuan sa Agusan, Cagayan de Oro
City particular sa Blk 1 Lot 1-8; Blk 2 Lot 1-28;
Blk 3 Lot 18-34, Psd-10-075228 bilang pagtupad sa
Seksyon 18 ng Batas ng Republika Blg. 7279.
Lahat ng mga kasulatang kaugnay nito ay maaring
suriin ng sinuman na nagtataglay ng legal na interes
ditto matapos humiling ng pagsusuri ay magbayad ng
kaukulang halaga sa tanggapang ito.
Kapag walang sagabal sa legal, ang proyektong
nabanggit ay ituturing na rehistrado at maaari nang
bigyan ng setipiko bilang katibayan nito, pagkalipas ng
limang (5) araw mula sa huling paglalathala.

Cagayan de Oro City, ika 28 ng Mayo 2018 Cagayan de Oro City, ika 28 ng Mayo 2018 Cagayan de Oro City, ika-29 ng Mayo, 2018.

(SGD.) CHARITO A. RAAGAS (SGD.) CHARITO A. RAAGAS (SGD) CHARITO A. RAAGAS

Regional Director Regional Director Regional Director
MGSD May 31 and June 6, 2018 MGSD May 31 and June 6, 2018
MGSD May 31 and June 6, 2018
Mindanao
Gold Star Daily

Thursday, May 31, 2018

Editor: Cong B. Corrales
5
Briefly
UN-Habitat to build 1,500 core shelters NPA leader moved to
Davao to face charges
MARAWI City — In partnership
with the Marawi government,
Social Housing Finance Cor-
poration, and the government
of Japan, the United Nations
Human Settlements Programme
will build 1,500 core shelters ommended.
for internally displaced persons “In 12 warrants of ar-
in support of the rehabilitation rest for the cases he is
process of Marawi City. Gandamra facing in RTC XI, five of it
In his speech at the signing ceremony, Marawi City are non-bailable,” he said.
Mayor Majul Gandamra stated the value of this project Cañete was re-arrested
for the evacuees. (pia x) on May 12 while undergo-
ing medical treatment of
Mine worker killed in tunnel mishap gunshot wounds sustained
GENERAL SANTOS City — A mine worker was killed during an encounter with
after a portion of a tunnel where he was working in
zaldy-canete government forces on May
T’boli town in South Cotabato collapsed. 10 in Sitio Linao, Barangay
Kim Tangcala, T’boli municipal disaster risk reduc- Kipilas, Kitaotao.
tion and management officer, identified the victim as Cañete was first arrest-
George Mana, 31, a native of Baguio City and tempo- ed in 2010 in an encounter
rarily residing in the area. (pna) with government forces.
He was then allowed by the
Anti-drug ops nets militiaman, 2 others military to recover from his
ZAMBOANGA City — Police arrested three people, wounds sustained during
including a militiaman, in separate buy-bust operations an encounter in Monte-
late Sunday in Isabela City, an official said. vista, Compostela Valley
Chief Insp. Helen Galvez, Police Regional Office-9 province but, he jumped
BOOKED. New People’s Army leader Elizalde Cañete alias Jinggoy at the Davao City Police Office Photo bail in 2013 for the mur-
information officer, identified the arrested drug per- from DCPO Police Community Relation Branch’s Facebook page
sonalities as Rendon Daul alias Ben, 36, a militiaman; der and arson cases filed
Abdul Fahas Hassan alias Obama, 21; and Basser “Bas” DAVAO City — The New 1 – Southern Mindanao es of the Regional Trial against him.
Sahibin, 47. (pna) People’s Army (NPA) lead- Regional Committee (PBC Court against Cañete for “We will immediately
er in the Davao region 1-SMRC), was released 12 criminal cases, mostly turn over all these war-
Lumad shot dead in Agusan del Sur was moved to this city from a hospital in Don Car- for murder, serious illegal rants of arrest and expedite
DAVAO City — A student of a Lumad school was after almost three weeks los town Monday evening. detention, and robbery in the transfer of the venue
wounded while her mother was gunned down by un- of treatment for gunshot He is currently detained band. No bail is recom- for custody of Kumander
identified assailants at Barangay Salvacion, Trento town wounds in the neighboring at the Davao City Police mended for most of the Jinggoy. As much as pos-
in Agusan del Sur province. province of Bukidnon, a Office (DCPO). cases. sible we will commit him,”
The Save Our Schools Network (SOS) in an urgent police official said. Chief of Police Senior Tagum said Cañete is Tagum said. Cañete will
alert last Sunday evening identified the victims as Elizalde Tormis “Ka Supt Alexander Tagum also facing three attempt- stay at the DCPO detention
Beverly Geronimo, 27, and her eight-year-old daughter Jinggoy” Cañete, the told reporters that warrants ed murder cases with bail facility until a commitment
(name withheld). (davaotoday.com) top leader of the NPA’s of arrest were issued by and frustrated murder with order is issued by the court.
Pulang Bagani Command the three different branch- around P80,000 bail rec- (pna)

FAO to provide livelihood support to Suspects behind Lantud Army intel

Marawi crisis-affected communities ambush already
FAMILIES who have been ture-based livelihood assis- Ramain, Marantao, and
displaced by the Marawi tance initiative in response Piagapo in Lanao del Sur.
siege continue to face chal-
lenges in restoring their
livelihoods months after the
crisis has ended.
The Marawi crisis
in May to October 2017
brought massive destruc-
tion to agricultural farms
resulting to limited food
supply which exacerbated
food insecurity and limited
access to markets of dis-
placed households in the
affected areas.
Community and Fam-
ily Services Internation-
al (CFSI) and Food and
Agriculture Organization
(FAO) of the United Na-
tions have partnered to
implement an agricul-
Fears
From page 1
Today, he said, many
were considering to be re-
located to another far-flung
area, Nasalavan, in Sta. Ana,
Tagoloan, on the condition
that they would be provided
with a decent road, and ac-
cess to eletricity and potable
water.
“One year na mi gah-
angyo nga tagaan unta lage
mi og kuryente, tubig ug
kalsada kung aha man mi
ma-relocate pero sa pagka-
karon wa pamay tubag,” said
Lourito.
In a statement sent to this
to the humanitarian crisis
brought about by the Mara-
wi conflict.
The support for enhanc-
ing agri-based livelihoods
of internally displaced
farmers is part of a broad-
er AUD2.5 million (around
P100 million) package of
assistance funded by the
Australian Government
and being implemented by
CFSI. CFSI’s assistance
aims to support protection,
psychosocial, and urban
and agri-based livelihood
benefiting 4,000 house-
holds (20,000 persons)
displaced by the crisis
in Marawi City, and the
Municipalities of Ditsaan
paper, Marilyn Lacorte, vice
chair of the Ganghaan Land-
less Association (Gala), said
they have waited a year for
the town mayor to provide
them a decent relocation
site and stop the impending
eviction of families from the
Emano family’s property.
Lacorte said the proposed
relocation site is private prop-
erty and there is no guarantee
that these would be given to
the poverty-stricken families.
Confirms
From page 1
stepped down in April amid
controversies hounding the
identified killed in
treatment at a hospital in
this city.
CFSI directly implements
the first two components
in all areas, and the urban
livelihood in Marawi City.
FAO is implementing
the agri-based livelihood
component benefiting 2,500
households, including agrar-
ian reform communities,
in the three municipalities
from May 2018 to Septem-
ber 2019.
“CFSI appreciates this
partnership, which aims to
enable the most disadvan-
taged to rebuild their lives,
foster stronger relationships
between displaced persons
and host communities,,”
said CFSI Executive Direc-
tor Steven Muncy. (pr)
DOJ.
Puyat, meanwhile, was
former agriculture under-
secretary for administration,
agribusiness and marketing,
and regional engagement
before being appointed by
President Duterte at the
DOT this May 8.
Her appointment breezed
through the CA, with the
powerful body’s committee
on tourism and economic
development taking only six
minutes to give its approval
Tuesday.
Like his father, former
Foreign Affairs Secretary and
former senator Alberto Ro-
mulo, Puyat has now served
ambuscade
By NORA SORIÑO
Iligan City Bureau Chief,
and NENE LACHICA
Correspondent
ILIGAN City — The group
behind the ambush of Pan-
tao Ragat municipal mayor
Muhammad Lacson Lantud
has been identified. This is
according to a report from
the Special Investigations
Task Force Pantao Ragat.
Lanao Norte Provin-
cial Police Office Director
Senior Supt. Leopoldo Ca-
banag said a big clan has
been pointed out by Lantud
as the ones behind the am-
bush.
To recall, the mayor sur-
vived the ambush on Sunday
morning. Four of his com-
panions though were killed
while three had undergone
three administrations.
She was the DA’s under-
secretary for special con-
cerns during the Aquino
administration and served
as consultant with the Pres-
idential Management Staff
during the Arroyo admin-
istration.
She replaced Wanda
Tulfo-Teo who resigned
after the Commission on
Audit flagged P60 million
in ad placements to a show
aired over state-run PTV
4 that was produced by a
media outfit owned by Teo’s
brothers.
But while Puyat’s ap-
pointment breezed through
At least 10 people
sprayed Lantud’s vehicle
with automatic gun fire while
the victims were on the way
to Sitio Piagma Lapresa, Ba-
rangay Cabasagan to super-
vise a water system project
there.
Two of the victims hit
died instantly while two died
upon reaching the hospital,
one in Baloi Provincial Hos-
pital and another, in a private
hospital in this city. Lantud
himself, who was driving
the vehicle, a pick up truck
was spared as the suspects
were firing from the right
side while the mayor was on
the left side.
The investigators did not
identify the clan.
the confirmation process,
Castriciones’s confirmation
took a longer route.
The confirmation of the
DAR chief was deferred by
the CA last March after sev-
eral lawmakers expressed
reservations on his experi-
ence and track record.
Castriciones replaced
former lawmaker Rafael
Mariano after the latter’s
appointment was rejected
by the CA last year.
Prior to his appointment,
Castriciones served as the
Department of Interior and
Local Government’s un-
dersecretary for operations.
(pna)
ZAMBOANGA City —
Police and military au-
thorities are investigating
the killing of an Army
intelligence personnel in
an ambush in Tipo-Tipo,
Basilan province.
Basilan Police Director
Senior Supt. Rufino Inot
said he has ordered the case
investigator to work close-
ly with the military and all
individuals to identify the
killers of Sgt. Moh Alam,
46, of Zamboanga Sibugay
province.
Alam, an intelligence
personnel of the Army’s
18th Infantry Battalion,
was driving his motorcy-
cle when ambushed by
unidentified gunmen in
Sitio Kapayawan, Baran-
gay Baguindan, Tipo-Tipo
at about 8 am Monday,
police said.
The victim suffered
multiple gunshot wounds
that resulted in his instant
death.
Inot said the incident was
reported at about 11 am by
Baguindan Barangay Chair-
person Bishari Hantian at
the Tipo-Tipo Police station.
He said the suspects
may have staged the am-
bush after the victim’s
nature of work had been
exposed. (pna)
OpiniOn
Gold Star Daily
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BALINGASAG, MISOR
The Lumad in the Bangsamoro
LET me go straight to the point. I am
all for the enactment of the Bangsam-
oro Basic Law
Antonio La Viña (BBL). After
what happened
to Marawi last year, it became clear to
me that completing the peace processes
with the Moro National Liberation Front
(MNLF) and the Moro Islamic Libera-
tion Front (MILF) was urgent if we are
to prevent a repeat of what happened in
that iconic city.
Young Moros will flock to Maute-
type terrorist groups if the Philippine
government once again reneged on the
peace agreements it forged in 1996 and
2013 with the MNLF and the MILF
respectively. Already, tensions in that
city and among Maranaos is intensifying
because of the manner the rehabilita-
tion of Marawi is being pursued by the
national government. The failure of
Congress to once again enact the BBL
can have serious consequences on peace
in Mindanao.
We are now at a critical juncture of
the legislative process. It is possible that
both the House of Representatives and
the Senate can adopt their final ver-
‘War truths’
ILIGAN City -- During a forum, the
speaker said: “I don’t know where and
No Laughing how to begin. But some-
Matter how, somewhere, I must
have to begin...
“I think I have to
begin with the quote
about the truth,” the
speaker continued,
“the truth shall set
you free”.”
But whose truth
Nora Soriño is it that will set you
free? Is it my truth? Is
it your truth? Is it my neighbor’s truth?
My best friend’s truth? My favorite poli-
tician’s truth?”
That set the listeners thinking. I
mean, the listeners who were not too
busy fiddling with their gadgets.
“Truth might be relative,” the speak-
er said.
I then asked Linda, a friend what she
understood about “truth being relative.”
Looking up from her gadget, she said:
“Ah, well, I think the more successful
you are, the more you have relatives.”
We could have laughed but only
smiled. The speaker continued about
two truths -- of a glass half-filled with
water which is “half empty” or “half
No support for class suit
SOMETIMES, we get interesting stories
from interesting people. True or not,
Knock, Knock let’s hear them out.
What country is
the No. 1 producer of
avocado? Nope, we
are not. Just because
it sounds like a native
fruit to us doesn’t
mean it’s us.
The answer is
Israel.
Ben
Israel students
Contreras
came to the Philip-
pines to study and discovered what a
great fruit avocado is. They gathered the
best variety, brought them home, propa-
gated it, and became its No. 1 producer.
We complain of expensive rice when
we’re supposed to be a rice-producing
country. And because of that, we rely
on imported and cheaper rice from our
Asian neighbors. Ouch.
Thursday, May 31, 2018
sions of the BBL this week, assuming
the President certifies its urgency and
the three day rule from second to third
reading is dispensed with. A bicameral
conference can then be convened im-
mediately and a final version ratified by
both Houses before Congress adjourns
sine die. There is also the possibility of a
special session that the President can call
next week. It is a challenging schedule
but doable. All eyes must now be on the
ball to make sure that this is done and
a good BBL is enacted and signed into
law.
As I have written before, there are
four tests of a good BBL (all equally
important): (1) It complies substantial-
ly with the Comprehensive Agreement
on the Bangsamoro (CAB), which the
version submitted by the Bangsamoro
Transition Commission does); (2) It does
not violate any provision of the Consti-
tution which means it must be consistent
with both spirit and letter of the 1987
Constitution on autonomous regions and
is guided by Supreme Court jurispru-
dence; (3) It does not create an entity
that is weaker than the current Autono-
See LA VIÑA/p.7
full,” depending on how you see it. And
both are truths.
Now, as statements are said about
that siege in the Islamic City of Marawi,
which had marked its first anniversary
on the 23rd of the month of May, I heard
several “truths” regarding it.
Mayor Majul Gandamra, when asked
about the men clad in black roaming
about the city that fateful day, said that
“everything was under control.” So that
day, he set about going about his tasks as
usual. He travelled to another municipal-
ity in Lanao del Sur but he had to return
to the city in a hurry because there was
a pandemonium. Everybody there was
panicking, he said.
But still, he thought that the troubles
there would last only for two or three
days even as he said that he sought the
help of the military. The rest, as we say
in a cliche, is history.
Gerg Cahilis, a mediaman who went
there a few days ago, said “there are
two faces of Marawi” now. One is a city
which had somewhat recovered with
people trying to move on from what
happened and get on with their lives.
There’s a business area and people doing
business there. Like there is no more
See SORIÑO/p.7
Someone who travels a lot said that
in one of our Asian countries, rice only
costs the equivalent of P5 a kilo. The
Vietnamese, like the Israelis, came to the
Philippines to learn agriculture when we
were once the best. Where do we stand
now?
No wonder smuggling of rice prolif-
erates because with huge profit, smug-
glers find it easy to bribe government
officials or government agencies.
So, what happened to our agricul-
ture? Are we encouraging our people to
plant? Do we still have enough agri-
cultural lands to produce enough food
to feed a growing population that now
stands at 110 million?
We seem to be losing our agricultural
lands to housing projects, planting the
wrong crops and worse, abandoning
them to work in urban areas.
Robert de la Serna belongs to a group
See CONTRERAS/p.7
Editor: Herbie Gomez
6
Memorial for
heroes, not just
for victims
CAGAYAN de Oro must put up a
memorial for our World War II heroes.
This memorial is meant to keep the
remembrance of that Past Speaks
historic war alive.
A memorial of this
kind creates what
is known as public
memory as it stirs
up a strong sense of
pride about our pa-
triotic past and love
for our country. A. Paulita Roa
National Artist
F. Sionil Jose wrote: “It is memory that
makes a nation, bonding people togeth-
er, because history also means tradition,
the accretion of our past, its travails and
heroism, and all the minutiae that a peo-
ple can be proud of, which sustains them
in times of crisis.”
We must never forget what happened
to us during World War II. It was the
bleakest and bloodiest period in our
nation’s history. Many of our youth
were maimed, lost and killed in that war.
However, this was also the time when
thousands upon thousands of Filipinos
everywhere became our heroes and
heroines as they answered the call to
serve and even sacrifice their lives for
our country’s sake. That war united us,
Filipinos -- Christians, Muslims and
Lumads as we fought one common
enemy.
In September 1944, American planes
started their bombing operations in
Cagayan for several days. They bombed
the Ateneo de Cagayan campus, the
Bishop’s house, St. Agustine Cathe-
dral -- these were the headquarters of
the Japanese High Command and the
brutal Kempetai and Police Unit. The
Japanese High Command was directly
reponsible for the conduct of frontline
operations, deployment and movement
of troops.
A few months later on Jan. 7, 1945,
after an hourly barrage of artillery fire,
the local guerrilla group led by Capt.
Fidencio Laplap crossed Cagayan River,
entered the poblacion of Cagayan and
liberated it from the Japanese. Capt.
Laplap and his men won the Battle of
Cagayan without any help from outside
forces. They stayed in town and secured
it until May 10, 1945, when the Reg-
imental Combat Unit of the US 40th
Division under the command of Gen.
Richardson, landed unopposed on the
beaches of Agusan and Bugo. This is
just a part of the Kagay-anon story of
World War II.
Aside from Fr. Edward Haggerty’s
book, the “Guerilla Padre” that is based
on his wartime experiences as the chap-
lain and active member of the guerrilla
group in Cagayan and other places in
Mindanao, someone has yet to come
up with a book about World War II in
Cagayan de Oro. I hope that this will
be as extensive as that of Filomeno M.
Bautista’s magnum opus, the Bautista
Manuscript on the Philippine Revolution
In Misamis Province in 1900 - 1901.
Most of the data from this book be-
came the bases of the Philippine-Amer-
ican War Memorial that is located at
Plaza de los Heroes in Pueblo de Oro. It
is the only one of its kind in Mindanao.
We need to immortalize in stone our
World War II heroes like Capt. Laplap,
the Tiano brothers and Pantaleon Raagas
so that this generation and the future
ones will never forget what they have
done for us.
See ROA/p.7
 Thursday, May 31, 2018 7
La Viña Declaration on the Rights
of Indigenous Peoples (UN-
Treaties, Awards, Customs
and Traditional Agreements,
by the Iraqi government after
nine months of “war.” So
Maritem, a good friend,
texted me: “Some walk for
Okayed
From page 6 From page 1
DRIP), recognizing essen- Accords and Sacred Pacts.” they need these funding for miles to get food. Others
mous Region of Muslim tially the same bundles of As I have written also themselves more than those walk for miles to digest the Elipe for the position left va-
Mindanao; and, (4) Indige- rights already acknowledged in Mindanews before, the who ask for them even if they food.” cant as a result of the Novem-
nous peoples rights must be in Ipra. creation of the Bangsamoro are aligned with them. Time to stop these war ber 2017 demise of provincial
assured legally and particu- It is essential that Undrip is a response to a historical Franco added that al- stories, lest we be accused of board member Mario Emano.
larly and not just by general and Ipra, and specifically the injustice committed to the though we think that the “warmongering.” The meeting, according to
principles. bundle of rights they recog- Bangsamoro people. It would Marawi “war” took a long Gan, included former gover-
Based on the versions nize, are incorporated in toto be perverse and distorted time, it was short compared nor and mayor Vicente Emano
I have seen of the current into the BBL. The principles to correct that injustice by to the “war” in Mosul and Contreras and his children Misamis Ori-
drafts, they certainly meet and provisions of Undrip and doing another injustice to the other areas. From page 6 ental Gov. Yevgeny Vincente
criteria 1 and 3, but needs Ipra should be legally binding Lumad in the Bangsamoro. Brawner said it could that helps our Muslim broth- Emano, and Councilor Nadya
to be amended a bit more to within the Bangsamoro and have been shorter had they ers in Marawi regain their Elipe.
address constitutional ques- should provide minimum (Antonio La Viña is a not considered minimizing lives by planting, starting the The elder Emano is the
tions and indigenous peoples’ guarantees that the Lumad former dean and currently the collateral damage -- that young right and to become Padayon Pilipino president
rights. For the constitution- can invoke. professor at Ateneo School of is, damage to the people productive in the future. Such while siblings Gov. Emano
al law questions, I would The Bangsamoro Parlia- Government, as well as Con- there. commendable act should and Councilor Elipe are the
encourage lawmakers to ment can of course enact a stitutional Law professor of It was learned that had merit support from all of us, party’s vice chairman and
include new sections on con- law on indigenous peoples’ Xavier University, University the Mautes been successful especially the government. chairperson, respectively.
stitutional basis and policy rights and on ancestral do- of the Philippines College of in establishing a caliphate in I support Agriculture Sec- The nominee is Ms. Elipe’s
and on definition of terms mains but such laws should Law, Polytechnic University Marawi, Iligan and Cagayan retary Manny Piñol’s sugges- husband.
that would make sure to peg not derogate but instead en- of the Philippines College of de Oro would have been tion to stop the 4Ps program Asked if there were others
all the novel concepts in the hance existing Ipra and Un- Law, De La Salle University the next targets. Marawi, of and use the money to produce who took part in the meeting,
BBL (such as “asymmetrical drip rights. Among the most College of Law, San Beda course, would have been their food. You can’t give people Gan said, “Wa na na gani sa
governance” and “exclusive important of these: the right to Graduate School of Law, primary seat. fish forever without teach- among meeting kadtong mga
powers” to the 1987 Consti- self-ascription and to define Lyceum College of Law and Of course, the two cities ing them how to fish. This provincial ug city party chair-
tution provisions on regional and determine their identity; Pamantasan ng Lungsod ng made their moves of de- program is a trap to lifetime man. Kadto ra gyong mga
autonomy. to delineate their own territo- Maynila Graduate School of fending their areas. Every bondage. top officials, naghisgot-his-
I am still concerned about ry and ancestral domains; to Law. He was also a member night, in this city, there were *** got, ug nahisgotan didto ang
including into the BBL mu- utilize, control, and manage of the government peace pan- lockdowns, even at the purok Here is one about the pag-nominate ni kagawad
nicipalities in Lanao del the natural resources within el negotiating with the MILF level. recent mining summit. The Elipe,” Gan said.
Norte and barangays in North those domains; the right to from January to June 2010. One truth also leaped at Powerpoint presentation He could not say when
Cotabato without the partic- their cultural and cultural -Mindanews, May 28, 2018) this writer and which we then shows that in Canitoan, there the meeting took place. “Na-
ipation of their mother local heritage and customs, sub- realized only at this time. The is no more permit for quarry- kalimot ko kanus-a to, kay
government units into the ject of course to universally city of Marawi gave plenty of ing filling materials for any- dugay-dunay na man gud to.”
referendum that will approve recognized human rights;
the BBL. If an acceptable the right to participate in
Soriño jobs not only to the people of
this city of Iligan, but to those
one. Then a participant asked:
“Why are there (quarrying)
Gan said he could also not
say if the Padayon Pilipino
From page 6
way forward to comply with development and governance in other places as well. activities going on?” Then officials talked with the family
this political agreement in the decisions that affect them, “war” there. The other, he Instead of people going our City Local Environment of the late provincial board
CAB is not found, Congress including the right to free, said is that of a city still in for jobs abroad, they went and Natural Resources officer member about the nomina-
must carefully draft this pro- prior, and informed consent anguish. On Ground Zero, to Marawi -- the carpenters, responded: “Naa diay?” tion.
vision to make is separable to all decisions; and, finally, you can still see the devasta- the masons, the engineers, the Like his predecessor, he “Wala nako mahibalo ana
from the rest of the BBL so the right to self-governance tion, and the ruins as if there ordinary workers and others. pretends not to know and kon ila bang gikonsulta kay ila
if this specific provision is within their territories. is still “war” there. There And they enjoyed good wag- projects innocence. Same na kana,” he said.
declared unconstitutional, Following this frame- are people with sad-looking es there even as many also dog, different collar! Gan said there were two
the rest of the BBL can still work, I support the amend- faces longing and hoping brought their families with Another same dog with bases for the decision to nom-
survive. ments to the current drafts that their missing loved ones them there. And when they a different collar is Justice inate Elipe to the provincial
The assumption Congress being proposed by Loyukan, would return any day, and got trapped in the “war,” they Secretary Menardo Guevarra board: his qualifications and
should make is that a conser- a coalition of Lumad groups. still wondering how they can did everything available to who said there’s no need to his ranking in the 2016 elec-
vative Supreme Court will be In particular, I propose a continue with their lives. them like hiding in ceilings review the contract with the tions in Misamis Oriental.
ruling on the constitutionality new provision the group Col. Romeo Brawner, and making do with rainwa- security agency owned by Although Elipe lost in that
they will enact. I suspect wants included in the BBL, deputy commander of the ter and raw rice in order to Solicitor General Jose Calida. election, he ranked sixth, next
that, on a case like this, the as follows: “Section 9. Decla- Joint Task Force, also said a survive. They texted every- To some, delicadeza is passé. to the late provincial board
President will not go an extra ration on the Rights of Moro truth -- that even if the “war” one they knew in Iligan about Anyway, the ax will fall on a member.
mile to defend the law in the and Non-Moro Indigenous there has ended, there’s still their predicament especially head in due time. “Ta-as ta-as man sad tong
same way that he did not go Peoples. The Bangsamoro a lingering threat given that media practitioners who can *** iyang ranking sa milabay
out of his way to defend his Government recognizes and one of the Maute sublead- access or relay the informa- There is a deluge of com- nga election sa probinsya, ug
progressive cabinet members promotes the rights of Moro ers, identified as Abudar, is tion to authorities. plaints against the Cagayan mahibalo pud siya. Mao nang
like Gina Lopez, Judy Tagu- and Non-Moro indigenous still around, going about his Some survived by doing de Oro Bulk Water Inc.- usa sa mga qualification nga
iwalo, and Rafael Mariano. peoples within the frame- business of continuing the these. Others swam across run Cagayan de Oro Water gibasihan sa pag-nominate
At this point, my main work of the1987 Consti- fight. He said he was sighted the lake to safety. But there District? It’s funny that we niya,” Gan said.
concern with the current tution, the United Nations in Tubaran, Lanao del Sur, were many who did not make hardly get any support to file On Tuesday, Elipe told
drafts of the BBL is its inad- Declaration of the Rights about a 30-minute ride from it. Some disguised them- a class suit against COWD local radio that the nomination
equacy in recognizing and of Indigenous Peoples, Re- the city. This was during the selves as Muslims and were and its board of directors. was first offered to members
protecting the rights of indig- public Act No. 8371, or the last barangay elections, he protected by their Muslim No wonder COWD/BOD of the late provincial board
enous peoples, in particular Indigenous Peoples Rights added. bosses as the latter could eas- people continue to enjoy the member’s family but they
those peoples who live in Act and other existing laws. Brawner said, “We have ily pass to the relative safety comforts of their office. supposedly declined.
areas that will be included in On utilization of natural finished them off militarily, of the other towns of Lanao One good-shot deal Elipe also claimed that his
the Bangsamoro. resources, I also support but...” del Sur, Iligan City and even makes the difference for a nomination was a result of a
This is also a constitution- fully the inclusion of the The “but,” of course, is Cagayan de Oro City and few dishonest people. consensus in the regional party
al issue because under the following provision: “The disturbing. elsewhere in the country. founded by his father-in-law.
1987 Constitution, the State Bangsamoro shall further Joseph Franco, a count- Another disturbing truth He said the decision-making
recognizes and promotes the ensure that all rights of In-
rights of indigenous cultur- digenous Peoples, including
er-intelligence expert, agreed.
“But we have a long, long
was shared by Goni, a good
friend. Historian Michael
Roa involved his wife, in-laws,
provincial board members,
From page 6
al communities within the the rights guaranteed under way to go.” He said the pres- Novak says that “for those Misamis Oriental mayors and
framework of national unity the 1987 Constitution, the ent leaders, who are in a who know little of history, to- We still have our veterans in other officials.
and development. Further, United Nations Declaration recruitment mode, “do not day’s battle with the Islamic our midst but they are very Asked if the nomination
the State, subject to the pro- on the Rights of Indigenous have that brand” displayed State in the Middle East may old and most of them are was a result of consulta-
visions of the Constitution Peoples, and Republic Act by the other leaders in that seem new and unprecedent- dying. We have to get their tions in the Padayon Pilipino,
and national development No. 8371, or the Indigenous “war.” But we do not have ed.” It is not, added Novak. It stories recorded before they Elipe’s brother-in-law, Gov.
policies and programs, shall Peoples Rights Act, shall be to be very confident. For one, dates back to AD 622, “when are gone. Emano, said, “Naa man
protect the rights of indige- fully and completely respect- these men are very commit- Mohammed set out from However, I am won- siguro.”
nous cultural communities to ed and shall not, in any way, ted to their ideology. But they Medina to conquer the whole dering if I am just one of Padayon Pilipino deputy
their ancestral lands to ensure be diminished or derogated need more than “ideology” to Christian world for Allah by the very few who see the secretary general Gerardo
their economic, social, and by any act of the Bangsamoro mount another “war” of that force of arms.” need to set up this war Sabal III, a member of the
cultural well- being. Parliament and Executive.” magnitude. But there is a law in phys- memorial. For out there in provincial board, earlier told
In 1997, the Philippine Finally, a Non-Deroga- One cannot mount a war ics which says, “For every Gaston Park, another kind the Gold Star Daily that he
Congress enacted Republic tion Clause would give as- due to “ideology” alone. action, there is always equal of memorial contains the was unaware of the nomina-
Act No. 8371, or the Indig- surance to the Lumad in the They got to have some fund- and opposite reaction.” names of the flood victims tion, that there were merely
enous Peoples Rights Act Bangsamoro. Such clause ing. The Islamic State, in ev- who perished when Ty- informal discussions about
(IPRA). The IPRA recog- could look like this: “The The idea that they can get ery war it wages, always phoon Sendong struck our the matter, and that he would
nizes the four bundles of Bangsamoro Basic Law shall funding from the Isis is “mere gets the equal and opposite city on Dec. 17, 2011. A abide by that decision because
IPs’ rights, namely: a) Right not, in any manner, diminish propaganda.” Because the reaction like that in Marawi. second identical memorial Elipe is the preference of
to Ancestral Domains and the rights and benefits of Isis themselves need these My father used to say is located at the Golden the party’s leader, ex-mayor
Lands; b) Right to Self-Gov- the Non-Moro Indigenous funds for themselves in the that maybe, half in jest, the Haven Memorial Park in Emano.
ernance and Empowerment; Peoples in the Bangsamoro, “war” they are fighting in war that one must be very Bulua. Personally, I feel that It was the elder Emano
c) Social Justice and Human under the 1987 Constitution, Mosul. afraid of is the “war in the one memorial of this kind is who signed the certificate of
Rights; and d) Cultural In- national laws, particular- According to reports, the stomach.” enough. nomination of Elipe as Pa-
tegrity. ly Republic Act No. 8371, Isis took control of Mosul in I’ve wondered about that. So, how about erecting dayon Pilipino’s leader while
In 2007, the United Na- or the Indigenous Peoples northern Iraq a few years ago. Is it “war in the stomach” a fitting and prominent me- it was the ex-councilor’s wife
tions General Assembly ad- Rights Act, International But it was an uneasy control. because of hunger? Or of morial for the Kagay-anon Nadya who exchanged letters
opted the United Nations Conventions and Covenants, In 2017, they were defeated overeating? heroes of World War II? with Malacañang about it.
Money Matters
Gold Star Daily

Thursday, May 31, 2018

Editor: Ben Balce
9
Globe echoes request to DPWH for help to avoid
fiber cut incidents which disrupt telco services
GLOBE Telecom reiterates its ground fiber was damaged due hoe during pile driving activity by fiber cut incidents adversely
earlier and continuing request to to DPWH soil testing at Agua of DPWH at Butadon Bridge, impact not only the company’s
the Department of Public Works Grande, Pagudpud, Ilocos Norte, Kapatagan, Lanao del Norte. operations but could also poten-
and Highways (DPWH) for thereby, impacting Globe cus- According to Globe General tially affect delivery of govern-
cooperation to minimize, if not tomers in Cagayan, Apayao, Ka- Counsel Froilan Castelo: “The ment services including emer-
totally avoid, fiber cut incidents linga, Quirino, Nueva Vizcaya, growing incidence of fiber cuts gency response. Globe provides
that often lead to disruption of Cauayan City, and Tuguegarao. is getting to be a major concern access to both 911 and 8888,
telecommunication services in The following day, some for us and we would like to ap- the government’s emergency
view of two separate incidents parts of Basilan, Sulu, Tawi-Ta- peal to DPWH and their con- and complaint hotline, respec-
which caused the loss of Globe wi, Zamboanga Sibugay, Paga- tractors to be extra cautious in tively, as well as inbound and
mobile services and affected dian, Zamboanga del Sur, Zam- the execution of their projects outbound SMS accessibility for
broadband and enterprise cir- baoanga del Norte, and Misamis to avoid recurrence of acciden- 2286 (BATO), a text hotline for
cuits in some parts of Northern Occidental also suffered service tal cuts and damage to our cable the public to directly report inci-
Luzon and Mindanao last week. interruption after a Globe under- facilities.” dents to the Philippine National
On May 21, a Globe under- ground fiber was hit by a back- Network disruptions caused Police. (PR) GROWING WITH CARD BANK TOGETHER. CARD Bank, Inc. Mati City

Digong signs ‘Ease of

branch member Marilyn Bentayao owned a fruit stand. She is a member of
CARD Bank for five years and started with a P15,000 loan under the small
business loan (SBL) and made it grow to more than P100,000 loan at pre-
sent. With the financial services she availed, she was able to grow her busi-
ness and send her three children through college. CARD Bank, Inc. provides
microfinance loans, SME loans, and other loan programs tailored-fit to the
evolving needs of its clients, especially the socioeconomically challenged

Doing Business Act’ NTC

women and their families. (Supplied photo)

crafts guidelines
cutting call, SMS rates
PRESIDENT Rodrigo R. Du-
terte signed Republic Act No.
11032 or the Ease of Doing
Business and Efficient Govern-
ment Service Delivery Act on
Monday, May 28.
An amendment of the Anti-
Red Tape Act of 2007, the new
law seeks to make the process
of putting up and running a busi-
ness in the Philippines easier
and more efficient.
In his speech in Malacañang,
Duterte hopes the law will
“solve the perennial problem of
bureaucratic red tape in our gov-
ernment institutions.”
“This law will introduce sim-
agencies,” he added.
The President said the law
would standardize the processing
time for transactions of business
entities with government – three
days for simple, seven days for
complex, and 20 days for highly
technical transactions.
Duterte said that it would
limit to a maximum of three the
number of signatories for appli-
cations for licenses, clearances,
permits, certifications, and au-
thorizations.
He added electronic signa-
tures would be recognized and
a “zero-contact policy will be
implemented to avoid impropri-
use online unified business ap-
plication forms.
“This complements the
mandate of the Department of
Information and Communi-
cations Technology or DICT
to automate business-related
transactions through web-based
software and technological plat-
forms,” he said.
Duterte said his adminis-
tration prioritizes encourage-
ment of competitiveness and
improvement of the overall
business environment as pro-
vided for in his 10-point socio-
economic agenda.
“We intend to accomplish
can bring people closer to gov-
ernment and forge a vibrant and
production relationship that will
redound to benefit of the people
by “automating our bureaucratic
processes and integrating on-
line mechanisms in day-to-day
transactions.”
Presidential spokesperson
Harry Roque said the law aims
to further ease doing business in
the country by reducing the pro-
cedures and processing time for-
business related transactions.
“The Philippines has become
more efficient, business-friend-
ly, and hassle-free for local and
foreign businessmen and inves-
THE National Telecommunica-
tions Commission (NTC) has
crafted measures that would
make calls and text messaging
more affordable.
In a statement, the Depart-
ment of Information and
Communications Technol-
ogy (DICT) said the NTC has
come up with a memorandum
circular lowering intercon-
nection rates for mobile voice
calls, from P2.50 to P0.50, and
for short messaging services
(SMS), from P0.15 to P0.05,
that telecommunication com-
panies impose on subscribers.
This will be subject to a public
consultation on June 13, 2018.
The said memorandum is
in compliance with DICT De-
partment Order No. 2018-02
released last May 11 which
directs the NTC to formulate
measures that would ensure
lower interconnection rates for
both mobile voice and SMS of-
fered by telcos.
Mobile voice and SMS rates
in the Philippines are among the
highest in Asia, the DICT said.
The interconnection rate is
a fee charged by a telco to its
subscribers whenever they call
and text another person from a
different operator. (PNA)

Rules for new telco player

plified requirements and stream-
lined procedures that will finally
spare our people from the in-
tolerable waiting time and long
lines in frontline government
Driver shortage, regulatory constraint
eties” while local governments
are mandated to automate their
business permit and licensing
systems, set up one-stop busi-
ness facilitation services, and
that by promoting integrity, ac-
countability and good govern-
ance in all government transac-
tions,” he said.
The President believes they
tors,” he said, adding that this is
another milestone of the Duterte
administration as this is part of
his priority legislative agenda.
(MINDANEWS)
up for review, says DICT
THE terms of reference (TOR) The Department of Informa-
setting the guidelines for the tion and Communications Tech-
entry of a new major telecom- nology (DICT) said a number

caused surge in fares: Grab Philippines

munications player is yet to be of issues are needed to be settled
approved by an oversight com- before the TOR is released to
mittee created by President Rod- the public and the telco industry
rigo R. Duterte. stakeholders. (PNA)
RIDESHARING firm Grab Phil- It added that the situation is the PCC, as it expressed hope the
ippines has attributed the surge likely to be temporary given the latter would “fairly assess” their Republic of the Philippines
on its fares to the lack of supply Land Transportation Franchis- arguments. SUPREME COURT
of transportation network vehicle ing and Regulatory Board’s “Rest assured, we understand 10th Judicial Region
services (TNVS) units amid in- (LTFRB’s) accreditation of new the need to promote robust com- REGIONAL TRIAL COURT OF MISAMIS ORIENTAL
creasing passenger demand. transport network companies petition and consumer welfare and Cagayan de Oro City
Grab made the statement fol- (TNCs). remain committed to engage with
lowing concerns aired by the Grab said it would continue to the PCC, the LTFRB and other OFFICE OF THE EXECUTIVE JUDGE
Philippine Competition Com- address PCC’s concerns. government agencies to ensure a
mission (PCC) that its actions “We are presently engaging competitive TNC industry,” it said. IN THEMATTER OF THE NC-2018-131 &
PETITION FOR COMMISSION NC-2018-132
have drastically lessened market perceived increase in price is not with the PCC to understand what Grab had earlier said it is seek-
AS NOTARY PUBLIC FOR AND IN
competition through unilaterally an exercise of any market power, it believes are the bases for its ing for the migration of around THE CITY OF CAGAYAN DE ORO AND
raising its prices while the quality but the result of demand and sup- conclusions and to ensure that the 6,000 drivers to its platform who CITIES AND MUNICIPALITIES OF
of services has declined through ply imbalance given the current PCC also has the benefit of our were displaced following the halt MISAMIS ORIENTAL
longer waiting times for booking shortage of available drivers and regulatory and market analysis, of Uber’s operations last April. It
rides and increasing incidents of the regulatory constraint relating which would show that the Trans- currently receives about 600,000 ATTY. NOROSSANA ALAUYA-SANI and
driver cancellations following its to the Transport Network Vehicle action has no anti-competitive ef- passenger booking requests each ATTY. RAMON D. LEGASPI V,
acquisition of the operations of Service (TNVS) cap, which are fect,” the company said. day but only 35,000 vehicles are Petitioner,
erstwhile corporate rival Uber. outside of our control,” the firm Grab is set to file a comment to available to serve the riding pub- x- - - - - - - - - - - - - - - - - - - - - - x
“We are of the view that any said in a statement Wednesday. further clarify concerns raised by lic. (PNA) ORDER
Atty. Norossana Alauya-Sani and Atty. Ramon D. Legaspi
V. filed the above verified petitions for commission as Notaries
Republic of the Philippines Republic of the Philippines Public.
LOCAL CIVIL REGISTRY OFFICE Province of Misamis Oriental
PROVINCE OF BUKIDNON MUNICIPALITY OF VILLANUEVA Finding the petitions to be sufficient in form and substance
Municipality of Damulog let the same be set for summary hearing on June 18, 2018, at
Office of the Municipal Civil Registrar 2:30 in the afternoon before the sale of this Court. Interested
NOTICE TO THE PUBLIC persons or party may file a verified opposition in writing which
NOTICE OF PUBLICATION should be received by the Court before the scheduled hearing
CCE-0005-2017 R.A. 10172 May 17, 2018 why the petition should not be granted.
In compliance with the publication requirement and pursuant Further, let this Oder be published at the expense of the
In compliance with the publication requirements and pursuant to OCRG to OCRG Memorandum Circular No. 2013-1 Guidelines in the petitioners at least once in a newspaper of general circulation
Memorandum Circular No. 2013-1 Guidelines in the implementation of the implementation of the Administrative Order No. 1 series of 2012 in the Province of Misamis Oriental. Likewise, let a notice to the
Administrative Order No. 1 series of 2012 (IRR on R.A. 10172), Notice is (IRR on R.A. 10172), Notice is hereby served to the public that
hereby served to the public that CARL MARK P. RUYERAS has filed with this public of the hearing be posted in conspicuous places at the Hall
CASMIR BAGUIN LIBRES has filed with this office a petition for
office, a petition for correction of entry in sex from “FEMALE” to “MALE” of Justice of Cagayan de Oro City and the Bulletin Board of this
correction of clerical error of her SEX from “MALE” to “FEMALE”
in the certificate of live birth of CARL MARK P. RUYERAS of Old Damulog, in the Certificate of Live Birth of CASMIR BAGUIN LIBRES born Court.
Damulog, Bukidnon whose parents are CARLITO N. RUYERAS and MAMERTA at Villanueva, Misamis Oriental and whose parents are OLIMPIA Let copy of this Order be furnished the Chapter President of
L. PIQUERO. BULAC BAGUIN and RODULFO PELIGRINO LIBRES. the Integrated Bar of the Philippines, Misamis Oriental.
Any person adversely affected by said petition may file his written Any person adversely affected by said petition may file his SO ORDERED.
opposition with this office not later than June 4, 2018. written opposition with this office not later than June 1, 2018. In CHAMBERS this 28th day of MAY 2018, Cagayan de Oro
City.
(SGD.) ROLANDO VERSANO (SGD.) SALVADOR S. GALADO (SGD) DENNIS Z. ALCANTAR
Municipal Civil Registrar Municipal Civil Registrar
MGSD May 24 & 31, 2018 MGSD May 24 & 31, 2018
Executive Judge
MGSD May 31, 2018
 Republic of the Philippines
OFFICE OF THE SANGGUNIANG PANLALAWIGAN OF MISAMIS OCCIDENTAL
Capitol Compound, Oroquieta City
Excerpts from the MINUTES of the REGULAR SESSION of the Sangguniang Panlalawigan of Misamis Occidental held at the Sangguniang
Panlalawigan Session Hall, Misamis Occidental Provincial Capitol Building, Oroquieta City on March 12, 2018.
ORDINANCE NO. 07-18
AN ORDINANCE REVISING THE REVENUE CODE OF THE PROVINCE OF MISAMIS OCCIDENTAL (3RD REVISION)
BE IT ORDAINED by the Sangguniang Panlalawigan of Misamis Occidental in Session that:
CHAPTER 1
ARTICLE A
SHORT TITLE AND SCOPE
SEC. 1.A.01 Short Title. This Ordinance shall be otherwise known as, “The Revised Revenue Code of the Province of Misamis Occidental
2018”;
SEC. 1.A.02 Scope and Application. This Code shall govern the levy, assessment and collection of the real property tax, Provincial taxes,
fees, charges and other impositions enforced within the territorial jurisdiction of the Province of Misamis Occidental.
ARTICLE B
DEFINITIONS AND CONSTRUCTION OF PROVISIONS
SEC. 1.B.01 Definition of Terms. When used in this Code, the following terms shall mean:
a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun.
b) Amusement places includes theaters, cinemas, concert halls, circuses, cockpits and other places of amusement where one seeks
admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission
to entertain himself by direct participation.
c) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
d) Capital investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a single
proprietorship, partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction.
e) Charges refers to pecuniary liability as rents or fees against persons or property.
f) Corporation includes partnerships no matter how created or organized, join-stock companies, joint accounts (cuentas en participacion),
association or insurance companies but does not include general professional partnerships and joint venture or consortium formed for
the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an
operating or consortium agreement under a service contract with the government.
General professional partnerships are partnerships formed by persons for the sole purpose of exercising their profession, no part of the
income of which is derived from engaging in any trade or business.
g) Fee means a charge fixed by law or ordinance for the regulation and inspection of a business or activity.
h) Levy means an imposition or collection of an assessment, tax, tribute or fine.
i) License or Permit is a privilege or permission granted by a competent authority to engage in some business or occupation or to
engage in any transaction in accordance with law.
j) Operator includes the owner, manager, administrator or any other persons who operates or is responsible for the operations of a
business establishment or undertaking.
k) Person means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations.
l) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.
m) Rental means the value of consideration whether in money or otherwise given for the enjoyment or use of a thing.
n) Residents refers to natural persons who have their habitual residence in the province where they exercise their civil rights and fulfill
their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in
a particular province. In the absence of such law, juridical persons are residents of the province where they have their legal residence or
principal place of business or where they conduct their principal business or occupation.
o) Revenue includes taxes, fees and charges that a state or its political subdivisions collects and receive by the treasury for public
purposes.
p) Services means the duties, work or functions performed or discharged/rendered by a government officer, or by a private person
contracted by the government, as the case may be.
q) Tax means an enforced contribution usually monetary in form, levied by the law making body on persons and property subject to its
jurisdiction for the purpose of supporting governmental needs.
SEC. 1.B.02 Words and Phrases Not Herein Expressly Defined. Words and Phrases embodied in this Code not herein specifically
defined shall have the same definition as found in R.A. 7160, otherwise known as the Local Government Code of 1991.
SEC. 1.B.03 Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless
inconsistent with the manifest intent of the provision, or when applied should lead to absurd or highly improbable results.
a. General Rule. All words and phrases shall be construed and understood according to common and approved usage of the language,
but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this code shall be construed
and understood according to such technical, peculiar or appropriate meaning.
b. Gender and Number. Every word in this Code importing the masculine gender shall extend to both female and male. Every word
importing the singular number shall extend and apply to several persons or things and every word importing the plural number shall extend
and apply to one person or thing as well.
c. Computation of time. The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant
to the provisions thereof when expressed in days, shall be computed by excluding the first day and including the last day, except if the last
day falls on a Sunday or a holiday in which case the same shall be excluded from the computation and the next business day shall be
considered the last day.
d. References. All references to Chapter, Articles and Sections are to the Chapter, Articles and Sections in this Code unless otherwise
specified.
e. Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each
chapter shall prevail as to all specific matters and questions involved therein.
f. Conflicting Provisions of Sections. If the provisions of different sections in the same article conflict with each other, the provisions of
the section which in last in point of sequence shall prevail.
CHAPTER II
REAL PROPERTY TAXATION
ARTICLE A GENERAL PROVISIONS
SEC. 2.A.01 Scope. This Chapter shall govern the administration, appraisal, assessment, levy and collection of real property tax in the
Province of Misamis Occidental.
SEC. 2.A.02 Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following
fundamental principles:
a) Real property shall be appraised at its current and fair market value;
b) Real property shall be classified for assessment purposes on the basis of its actual use;
c) Real property shall be assessed on the basis of a uniform classification within the Province;
d) The appraisal, assessment, levy and collection of real property tax shall not be left to any private person; and
e) The appraisal, assessment, levy and collection of real property shall be equitable.
SEC. 2.A.03 Definitions. When used in this Article, the following words shall mean:
a) Acquisition cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase refers to the actual
cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site.
b) Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof.
c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property.
d) Agricultural land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland
fishing and similar aqua-cultural activities and other agricultural activities and is not classified as mineral, timber, residential, commercial or
industrial land.
e) Appraisal is the act or process of determining the value of a property as of a specific date for a specific purpose.
f) Assessment is the act or process of determining the value of a property or proportion thereof subject to tax, including the discovery,
listing, classification and appraisal of properties.
g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property.
h) Assessed Value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable
value.
i) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or
residential land.
j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost.
k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized.
l) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is
not compelled to buy.
m) Improvement is a valuable addition made to a property or an amelioration in its condition amounting to more than a mere repair or
replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new
or further purposes.
n) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial,
timber, mineral or residential land.
o) Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not
be attached, permanently or temporarily to the real property.
It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered
or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs
of the particular industry, business or activity which by their very nature and purpose are designed for or necessary to its manufacturing,
mining, logging, commercial, industrial or agricultural purposes.
Machinery which are of general purpose or use including, but not limited to, office equipment, typewriters, telephone equipment,
breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture
and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and
exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery
under this rule. Residential machinery shall include machine equipment, appliances or apparatus permanently attached to residential land
and improvements or those immovable by destination.
p) Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary
expenditures to extract and utilize such minerals.
q) Reassessment is the assigning of new assessed values to property, particularly real estate as the result of a partial or individual
reappraisal of the property.
r) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes
valueless.
s) Remaining Value is the value corresponding to the remaining useful life of the machinery.
t) Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable
substitute property, or the cost of reproduction of a new replica of the property on the basis of current prices with the same or closely similar
material.
u) Residential Land is land principally devoted to habitation.
ARTICLE B
IMPOSITION OF THE REAL PROPERTY TAX
SEC. 2.B.01 Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed
value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the Province of
Misamis Occidental.
SEC. 2.B.02 Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one
percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively
accrue to the Special Education Fund (SEF).
SEC. 2.B.03 Exemptions from the Real Property Tax. The following are exempted from payment of the basic real property tax and the
SEF tax:
a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has
been granted for consideration or otherwise to a taxable person;
b) Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all
lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes;
c) All machineries and equipments that are actually, directly and exclusively used by local water districts and government-owned or
controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power;
d) All real property owned or duly registered cooperatives as provided for under R.A. No. 6938;
e) Machinery and equipment used for pollution control and environmental protection.
All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases.
SEC. 2.B.04 Proof of Exemption of Real Property from Taxes. Every person by or for whom real property is declared, who shall claim
tax exemption for such property under this Article shall file with the Municipal Assessor within thirty (30) days from the date of declaration of real
property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws,
contracts, affidavits, certifications and mortgage deeds and similar documents. If the required evidence is not submitted within the period herein
prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall
be dropped from the assessment roll.
SEC. 2.B.05 Withdrawal of Tax Exemption. Any exemption from payment of the real property tax previously granted to or presently enjoyed
by all persons whether natural or juridical including government-owned or controlled corporations are hereby withdrawn upon the effectivity of the
Revised Revenue Code, except as provided herein.
ARTICLE C
IDLE LAND TAX
SEC. 2.C.01 Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idle lands at the rate of five percent (5%)
of the assessed value of the property which shall be in addition to the basic real property tax.
SEC. 2.C.02 Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the Province more
Wednesday, May 31, 2018 10
than One Thousand (1,000) square meters in area, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person
having legal interest therein.
Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership
of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, that individual lots of such
subdivisions, the ownership of which has been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the
additional tax payable by subdivision owner or operator.
SEC. 2.C.03 Idle Lands Exempt from Tax. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally
prevented from improving or utilizing the same by reason of force majeure, civil disturbance, natural calamity or any cause or circumstance.
Any person having legal interest on the land desiring to avail of the redemption under this Section shall file the corresponding application with
the Provincial Treasurer. The application shall state the grounds under which the exemption is being claimed.
SEC. 2.C.04 Collection and Accrual of Proceeds of the Idle Land Tax. The annual tax on idle lands shall be collected at the same time
and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province.
SEC. 2.C.05 Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor shall make and keep an updated record of all idle
lands located within the Province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who
shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax.
SEC. 2.C.06 Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 2F.05
shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof,
until the delinquent tax shall have been fully paid, provided, however, that in no case shall the total interest on the unpaid tax or portion thereof
exceed thirty six (36) months.
ARTICLE D
APPRAISAL AND ASSESSMENT OF REAL PROPERTY
SEC. 2.D.01 Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the current and fair market value
prevailing in the Province in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal
and assessment of real property pursuant to the provisions of the Local Government
Code. For this purpose, the Municipal Assessor upon instruction of the Provincial Assessor shall use the standard form known as Sworn
Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance
with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a
fine of One Hundred Pesos (P100.00) plus one (1%) percent of the assessed value of the real property.
SEC. 2.D.02 Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, or their
duly authorized representative, owning or administering real property, including the improvements, within the Province of Misamis Occidental to
prepare, or cause to be prepared and file with the Provincial Assessor or the Municipal Assessor a sworn statement declaring the true value of
their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as
determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Provincial Assessor or
his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the Provincial
Assessor through the Municipal Assessor once every three (3) years during the period from January first to June thirty commencing with the
calendar year 2001.
SEC. 2.D.03 Duty of Person Acquiring Real Property or Making Improvement Thereon.
a. It shall be the duty of any person or his duly authorized representative, acquiring at any time real property situated in the Province
or making any improvement on real property to prepare or caused to be prepared, and file with the Provincial Assessor or the Municipal
Assessor, a sworn statement declaring the true value of the subject property, within sixty (60) days after the acquisition of such property or
upon completion or occupancy of the improvement whichever comes earlier.
b. In the case of houses, buildings or other improvements acquired or newly constructed which will require building permits, property
owners or their duly authorized representative shall likewise file a sworn declaration of the true value of the subject house, building or other
improvement within sixty (60) days after;
1. The date of a duly notarized final deed of sale contract or other deed of conveyance covering the subject property executed
between the contracting parties;
2. The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and
3. The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon an
existing building, house or other real property whichever comes earlier.
c. In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the
date of installation thereof as determined by the Provincial Assessor or his authorized deputy Municipal Assessor. For this purpose, the
Provincial or Municipal Assessor may secure certification of the Building Official or Engineer or other appropriate official stationed in
the municipality.
d. Property owners or administrators who fail to comply with the above provision shall be subject to a fine of One Hundred Pesos
(P100.00) plus one percent (1%) of the assessed value of the real property.
SEC. 2.D.04 Declaration of Real Property by the Provincial/Municipal Assessor.
a) When any person, natural or juridical, by whom real property is required to be declared under Sec. 2.D.02 and Sec. 2.D.03 of this
Code refuses or fails to, for any reason, make such declaration within the time prescribed, the Provincial Assessor or the Municipal
Assessor concerned shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in
accordance with the provisions of this Article.
b) In the case of real property discovered whose owner or owners are unknown, the Provincial Assessor or the Municipal
Assessor concerned shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical,
comes forth and files the sworn declaration of property values required under either Sec. 2.D.02 or Sec. 2.D.03 of this Code, as the case
may be.
c) No oath shall be required of a declaration made by the Provincial or Municipal Assessor.
SEC. 2.D.05 Listing of Real Property in the Assessment Roll.
a) The Provincial Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or
exempt, located within the territorial jurisdiction of the Province/Municipality. Real property shall be listed, valued and assessed in the name
of the owner or administrator or anyone having legal interest in the property.
b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and
devisees without designating them individually, and undivided real property other than that owned by the deceased may be listed, valued
and assessed in the name of one or more co-owners; provided however, that such heir, devisee or co-owner shall be liable severally and
proportionately for all obligations imposed under this Chapter and the payment of the real property tax with respect to the undivided property.
c) The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of
an individual.
d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which
has been granted for consideration or otherwise to a taxable person shall be listed, valued and assessed in the name of the possessor,
grantee or of the public entity if such property has been acquired or held for resale or lease.
SEC. 2.D.06 Real Property Identification System. All declarations of real property, made under the provisions of this Article shall be kept
and filed under a uniform classification system to be established by the Provincial Assessor and/or his authorized deputy Municipal Assessor
pursuant to the guidelines issued by the Department of Finance for the purpose.
SEC. 2.D.07 Notification of Transfer of Real Property Ownership.
a) Any person who shall transfer real property ownership to another shall notify the Provincial Assessor or the Municipal Assessor
where the property is located within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the
description of the property alienated, the name and address of the transferee.
b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the Provincial Assessor or the Municipal
Assessor where the property is located the tax declaration covering the subject property in order that the same may be cancelled from the
assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed
sixty-day (60) period, file with the Provincial Assessor or the Municipal Assessor an amended sworn declaration of the true value of the
property or properties he retains in accordance with the provisions of Sec. 2.D.02 and Sec. 2.D.03 of this Code.
SEC. 2.D.08 Duty of Register of Deeds to Apprise the Provincial/Municipal Assessor of Real Property Listed in Registry.
a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of
taxation, the Register of Deeds shall prepare and submit to the Provincial Assessor and Municipal Assessor concerned, within six (6) months
from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which shall
include a brief but sufficient description of real properties entered therein, their present owners, and the dates of their most recent transfer or
alienation accompanied by copies of corresponding deeds of sale, donation, partition or other forms of alienation.
b) It shall be the duty of the Register of deeds to require every person which shall present for registration a document of transfer,
alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer,
alienation or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate
shall be valid cause for the Register of Deeds to refuse the registration of the document.
c) The Register of Deeds and Notaries Public shall furnish the Provincial Assessor and the Municipal Assessor concerned with copies
of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them,
within thirty (30) days from the date of registration or acknowledgement.
SEC. 2.D.09 Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the Provincial/
Municipal Assessor.
a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the
construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration of any machinery,
including machines, mechanical contrivance and apparatus attached or affixed on lands or to another real property shall transmit a copy of
such permit or certificate within thirty (30) days of its issuance to the Provincial Assessor or the Municipal Assessor.
b) Any official referred to in paragraph a) hereof shall likewise furnish the Provincial Assessor or the Municipal Assessor with copies
of the building floor plans and/or
c) certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or
another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance.
SEC. 2.D.10 Duty of Geodetic Engineers to Furnish Copy of Plans to the Provincial/Municipal Assessor. It shall be the duty of all
Geodetic Engineers, public or private, to furnish free of charge the Provincial Assessor or the Municipal Assessor with a white or blueprint copy
of each of all approved original of subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plans from
the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be.
SEC. 2.D.11 Preparation of Schedule of Fair Market Values.
a) Before any general revision of property assessment is made pursuant to the provisions of this Chapter, there shall be prepared
a schedule of fair market values by the Municipal Assessor to be submitted to the Provincial Assessor for the different classes of real
property situated in the Municipality. The Provincial Assessor shall review, consolidate and submit the schedule of fair market values in all
municipalities to the
Sangguniang Panlalawigan for enactment of a separate Ordinance. The Provincial Ordinance adopting the schedule of fair market
values shall be published in a newspaper of general circulation in the Province or in the absence thereof, shall be posted in the provincial and
municipal hall and in two other conspicuous places in every municipality.
b) In the preparation of schedules of fair market values, the Provincial/Municipal Assessor shall be guided by the rules and regulations
issued by the Department of Finance.
SEC. 2.D.12 Authority of the Provincial/Municipal Assessor to Take Evidence. For the purpose of obtaining information on which to base
the market value of any real property, the Provincial/Municipal Assessor or his deputy may summon the owners of the properties to be affected or
persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature
and value.
SEC. 2.D.13 Amendment of Schedule of Fair Market Values. The Provincial Assessor may recommend to the Sangguniang Panlalawigan
amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan shall act upon the recommendation
within ninety (90) days from receipt thereof.
SEC. 2.D.14 Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as
residential, agricultural, commercial, industrial or special by the Provincial and Municipal Assessors.
SEC. 2.D.15 Special Classes of Real Property. All lands, buildings and other improvements thereon actually, directly and exclusively used
for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations
rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified
as special.
SEC. 2.D.16 Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis
of actual use regardless of where located, whoever owns it, and whoever uses it.
SEC. 2.D.17 Assessment Levels. The assessment level to be applied to the fair market value of real property to determine its assessed
value shall be as follows:
1. On Lands:
Class Assessment Levels Adjustments
Residential 20% 12%
Agricultural 25% 15%
Commercial 50% 50%
Industrial 50% 50%
Mineral 50% 50%
Timberland 20% 20%
1.1 Agricultural Improvements 25% 25%
2. On Buildings and Other Structures:
A. Residential
Fair Market Value
Over Not Over Assessment Levels
P 175, 000.00 0%
P 175, 000.00 300, 000.00 10%
300, 000.00 500, 000.00 20%
500, 000.00 750, 000.00 25%
750, 000.00 1,000, 000.00 30%
1,000, 000.00 2,000, 000.00 35%
2,000, 000.00 5,000, 000.00 40%
5,000, 000.00 10,000,000.00 50%
10,000,000.00 60%
B. Agricultural
Wednesday, May 31, 2018 11
the case of any other tax levied under this chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and
Fair Market Value publicly accessible place at the Municipal Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once
Over Not Over Assessment Levels a week for two (2) consecutive weeks.
P 300,000.00 25%
300,000.00 500,000.00 30% SEC. 2.F.05 Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education
500,000.00 750,000.00 35% Fund shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/
750,000.00 1,000,000.00 40% penalty in four (4) equal installments: the first installment, on or before March 31; the second installment, on or before June 30; the third installment,
1,000,000.00 2,000,000.00 45% on or before September 30; and the last installment, on or before December 31.
2,000,000.00 50%
C. Commercial/Industrial Both the basic tax and the additional one (1%) percent SEF must be collected simultaneously. Payment of real property taxes shall first be
Fair Market Value applied to prior years of delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payment be credited
Over Not Over Assessment Levels for the current period.
P 300,000.00 30%
300,000.00 500,000.00 35% SEC. 2.F.06 Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the
500,000.00 750,000.00 40% expiration of the periods as provided in Section 2.F.05 hereof shall subject the taxpayer to the payment of interest at the rate of two percent (2%)
750, 000.00 1,000,000.00 50% per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interests on the
1,000,000.00 2,000,000.00 60% unpaid tax, or portion thereof, exceed thirty six (36) months.
2,000,000.00 5,000,000.00 70%
5,000,000.00 1 0,000,000.00 75% SEC. 2.F.07 Tax Discount for Advance and Prompt Payment. If the basic real property tax and the additional tax accruing the SEF are paid
10,000,000.00 80% on time or in advance in accordance with the schedule of payments as provided in Section 2F.05 hereof, the taxpayer shall be granted discounts,
D. Timberland in the manner as follows:
Fair Market Value a) Prompt payment shall be given a discount of ten percent (10%);
Over Not Over Assessment Levels b) Advance payment shall be entitled to twenty percent (20%) of the tax due.
P 300,000.00 45% Payments shall be considered as prompt when the prescribed period of payment and payments are considered advance if made not
300,000.00 500,000.00 50% later than the third quarter of the preceding year for taxes due the following year.
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60% SEC. 2.F.08 Payment Under Protest.
1,000,000.00 2,000,000.00 65% a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt the words “paid
2,000,000.00 70% under protest”. The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide
3. On Machineries the protest within sixty (60%) days from receipt.
Class Assessment Levels b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty (50%) percent shall
Agricultural 40% form part of the proceeds to be distributed in accordance with SEC 2.G.01 of this Code.
Residential 50% c) In the event that the protest is finally decided in favor of the taxpayer the amount or portion of the tax protested shall be refunded to
Commercial 80% the protestant, or applied as tax credit against his existing or future tax liability.
Industrial 80% d) In the event that the protest is denied or upon the lapse of the sixty-day (60) period prescribed in subparagraph (a) the taxpayer may,
within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals
4. On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows: by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or
Actual Use Assessment Levels documents in support of the appeal.
Cultural 15%
Scientific 15% SEC. 2.F.09 Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this
Hospital 15% Chapter is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit
Local Water Districts 10% for taxes and interest with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment.
Government-Owned or Controlled 10%
Corporations engaged in the supply of water and/or generation and transmission of electric power. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax
refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the
SEC. 2.D.18 General Revision of Assessments and Property Classification. Provincial Board of Assessments Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax
a) The Municipal Assessor upon instruction of the Provincial Assessor shall undertake a general revision of real property assessments once declaration and such affidavits or documents in support of the appeal.
every three (3) years. For this purpose, the Municipal Assessor shall prepare the schedule of fair market values for the different kinds and classes
of real property located within the territorial jurisdiction of the municipality in accordance with the rules and regulations issued by the Department SEC. 2.F.10 Notice of Delinquency in the Payment of Real Property Tax.
of Finance. a) When the real property tax or any other tax imposed under this chapter becomes delinquent, the Provincial Treasurer through the
b) The general revision of assessments of property classification shall commence upon the enactment of an Ordinance by the Sangguniang Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Municipal Hall and in a
Panlalawigan adopting the schedule of fair market values. Thereafter, the Municipal Assessor upon instruction of the Provincial Assessor shall publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2)
undertake the general revision of real property assessment and property classification once every three (3) years. consecutive weeks in a newspaper of general circulation in the municipality.
b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained
SEC. 2.D.19 General Revision of Assessment; Expenses Incident Thereto. Expenses incident to the general revision of real property to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interest
assessment shall be shared proportionately by the Municipalities and the Province, which shall be provided in their respective Appropriation and penalties may be made in accordance with Sec.2.F.06 of this code, and unless the tax, surcharges and penalties are paid before the
Ordinance. expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or
judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject
SEC. 2.D.20 Valuation of Real Property. In case where: however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one
(a) real property is declared and listed for taxation purposes for the first time; (1) year from the date of sale.
(b) there is an on-going general revision of property classification and assessment; or
(c) a request is made by a person whose name the property is declared, the Provincial Assessor or the Municipal Assessor concerned SEC. 2.F.11 Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied
shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and under this Chapter, the Province may avail of the remedies by administrative action through levy on real property and sale of real property by public
described in the declaration irrespective of any previous assessment of taxpayer’s valuation thereon; provided, however, that the assessment auction or by judicial action.
of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing
the value of said property or of any change in its actual use. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional,
that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the
SEC. 2.D.21 Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first day of January institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a prerequisite to such remedies. The
of any year shall take effect on the first day of January of the succeeding year; provided, however, that the reassessment of real property due to notice of delinquency required in Sec.2.F.10 hereof shall be sufficient for the purpose.
its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the
gross illegality of the assessment when made or to any abnormal cause shall be made within ninety (90) days from the date any such cause or SEC. 2.F.12 Provincial Government’s Lien. The basic real property tax and any other tax levied under this Chapter, constitutes a lien on
causes occurred, and shall take effect at the beginning of the quarter next following reassessment. the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof,
enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses.
SEC. 2.D.22 Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the
period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment; provided, however, SEC. 2.F.13 Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under
that such taxes shall be computed on the basis of the applicable schedule of this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the
values, assessment levels or tax rates enforced during the corresponding period. institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly
authenticated certificate showing the name of the delinquent owners of the property or person having legal interest therein, the description of the
If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province.
representative, no interest for delinquency shall be imposed thereon; otherwise such taxes shall be subject to an interest at the rate of two (2%) The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out
percent per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. of the country or cannot be located, to the administrator or occupant of the property at the same time, written notice of the levy with the attached
warrant shall be mailed to or served upon the Provincial and Municipal Assessor concerned and the Register of Deeds who shall annotate the levy
SEC. 2.D.23 Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment on the tax declaration and certificate of title of the property, respectively.
increased or decreased, the Provincial Assessor through the Municipal Assessor shall within thirty (30) days, give written notice of such new or
revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through The levying officer shall submit a report on the levy to the Provincial Governor and the Sangguniang Panlalawigan within ten (10) days after
the assistance of the Punong Barangay to the last known address of the person to be served. receipt of the warrant by the owner of the property or person having legal interest therein.

SEC. 2.D.24 Appraisal and Assessment of Machinery.
a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be
determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or
reproduction cost.
b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and
handling, duties and taxes plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency
of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng
Pilipinas.
SEC. 2.D.25 Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery
at a rate of five (5%) percent of its original cost or its replacement or reproduction cost, as the case may be, for each year of use. Provided, however,
that the remaining value for all kinds of machinery shall be fixed at twenty (20%) percent of such original, replacement, or reproduction cost for
so long as the machinery is useful and operational.
SEC. 2.F.14 Penalty for failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code
and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time
the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof
in an administrative or judicial proceeding shall be dismissed from the service.
SEC. 2.F.15 Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the Provincial Treasurer shall proceed to
publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses
of sale. The advertisement shall be effected by posting a notice at the main entrance of the Provincial building, and in a publicly accessible and
conspicuous place in the Municipality where real property is located, and by publication once a week for two (2) weeks in a newspaper of general
circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the
date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to
be sold. At any time before the date fixed for the sale, the owner of the real property or the person having legal interest therein may stay the
proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of
the municipal building, or on the property to be sold or at any other place as specified in the notice of the sale.

ARTICLE E
ASSESSMENT APPEALS
SEC. 2.E.01 Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals.
a) The Provincial Board of Assessment Appeals shall be composed of the Register of Deeds of the Province as chairperson, the
Provincial Prosecutor and the Provincial Engineer, as members, who shall serve as such in an ex-officio capacity without additional
compensation.
b) The Chairperson of the Board shall have the power to designate any employee of the Province to serve as Secretary to the Board
also without additional compensation.
c) The Chairperson and Members of the Provincial Board of Assessment Appeals shall assume their respective positions without need
of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the
manner herein set forth:
“I _____________, after having been appointed to the position of _______________ in the Province of Misamis Occidental and now
assuming position as ________________ of the Provincial Board of Assessment Appeals solemnly swear that I will faithfully discharge to the
best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and
that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted
authorities of the Republic of the Philippines, and that I will well and truly hear and
determine all matters and issues between taxpayers and the Provincial/Municipal Assessors submitted for my decision, and that I impose this
obligation upon myself voluntarily, without mental reservation or purpose of evasion.
Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Mayor and the Sangguniang
Panlalawigan, and which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a Certificate of
Sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon,
the expenses of sale and a brief description of the proceedings: Provided, however, that proceeds of the sale in excess of the delinquent tax, the
interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein.
The Provincial Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Section,
including the expenses of advertisement and sale.
SEC. 2.F.16 Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person
having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the
amount of the delinquent tax including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus
interest of two percent (2%) per month on that purchase price from the date of redemption. Such payment shall invalidate the Certificate of Sale
issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a Certificate of
Redemption which shall be issued by the Provincial Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner
or the person having legal interest therein who shall be entitled to the income and other fruits thereof.
The Provincial Treasurer or his deputy, upon receipt from the purchaser of the Certificate of Sale, shall forthwith return to the latter the entire
amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest
due thereon and expenses of sale.

So help me God” SEC. 2.F.17 Final Deed to Purchaser. In case the owner or person, having legal interest therein fails to redeem the delinquent property as
________________ provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest
Signature due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests.

Subscribed and sworn to before me this _____ day of ____________ at the ___________ Philippines.
_______________
Signature of Officer
Administering Oath
SEC. 2.E.02 Meetings and Expenses of the Board of Assessment Appeals.
a) The Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of
appealed cases. No member of the Board shall be entitled to per diems or travelling expenses for his attendance in Board Meetings, except
when conducting an ocular inspection in connection with a case under appeal.
b) All expenses of the Board shall be charged against the General Fund of the Province. The Sangguniang Panlalawigan shall
appropriate the necessary funds to enable the Board to operate effectively.
SEC. 2.E.03 Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the
action of the Municipal Assessor in the assessment of his property may, within thirty (30) days from the date of receipt of written notice,
appeal to the Provincial Assessor who shall decide within fifteen (15) days from receipt of the written appeal. If the real property taxpayer
is not satisfied with the decision of the Provincial Assessor, he may, within fifteen (15) days from the date of receipt of the decision of the
Provincial Assessor, appeal to the Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose,
together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal.
SEC. 2.E.04 Action by the Board of Assessment Appeals.
a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board after
hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as
adequate to support the conclusion.
b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular
inspections, take depositions and issue subpoena ad testificandum and subpoena duces tecum. The proceedings of the Board shall be
conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.
c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Provincial/
Municipal Assessor with a copy of the decision of the Board.
In case the Provincial Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or
the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person
having legal interest therein or the assessor who is not satisfied with the decision of the Board may within thirty (30) days after receipt of
the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals
shall be final and executory.
SEC. 2.E.05 Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions
of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the Provincial/
Municipal Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
ARTICLE F
COLLECTION OF REAL PROPERTY TAX
SEC. 2.F.01 Date of Accrual of Tax. The real property tax for any year shall accrue on the first 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 the payment of the delinquent tax.
SEC. 2.F.02 Collection of Tax. The collection of the real property tax with interest thereon and related expenses shall be the responsibility
of the Provincial Treasurer and the Municipal Treasurer concerned.
Upon recommendation of the Provincial Treasurer, the Provincial Governor shall authorize the Municipal Treasurer concerned to deputize the
Barangay Treasurer to collect all taxes on real property located in the Barangay; provided, that the Barangay Treasurer is properly bonded for the
purpose; provided, further, that the premium on the bond shall be paid by the Municipal Government concerned.
SEC. 2.F.03 Provincial Assessor to Furnish Municipal Treasurer through the Provincial Treasurer with Assessment Roll. On or before
the thirty-first day of December of each year, the Provincial Assessor shall submit an Assessment Roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties to the Provincial Treasurer and in order to comply with
this obligation, the assigning of ARP (Assessment of Real Property) Number of every real property use shall be strictly made in the Provincial
Assessor’s Office.
SEC. 2.F.04 Notice of Time for Collection of Tax. The Provincial Treasurer shall, on or before the thirty-first of January each year, in the
case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in
SEC. 2.F.18 Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property
advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and
cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim
and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the Provincial
Governor and the Sangguniang Panlalawigan. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration
of forfeiture to transfer the title of the forfeited property to the Province without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the
Provincial Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as
provided herein, the ownership thereof shall be fully vested on the Province.
SEC. 2.F.19 Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, through a separate Ordinance
and upon notice of not less than twenty (20) days, sell, and dispose of the real property acquired under the preceding Section at public auction.
The proceeds of the sale shall be distributed in accordance with Sec. 2.G.01.
SEC. 2.F.20 Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected.
SEC. 2.F.21 Collection of Real Property Tax through the Courts. The delinquent basic real property tax or any other tax levied under this
Chapter shall constitute a lawful indebtedness of the taxpayer. The Provincial Government may enforce the collection of the basic real property tax
or any tax levied under this Chapter by civil action in any Court of competent jurisdiction. The following civil action shall be filed by the Provincial
Treasurer within the period prescribed in SEC 2.F.25.
a) The Provincial Treasurer shall furnish the Provincial Attorney a certified Statement of Delinquency who, within fifteen (15) days after
receipt, shall file the civil action in the name of the Province in the proper court of competent jurisdiction. The jurisdiction of the court is
determined by the amount sought to be recovered exclusive of interests and costs.
b) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer
shall furnish the Provincial Attorney the exact address of the defendant where he may be served with summons.
SEC. 2.F.22 Action Assailing Validity of Tax Sale. No court shall entertain in any action assailing the validity of any sale at public auction
of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property
was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so
deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails.
Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the
substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired.
SEC. 2.F.23 Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of,
or succession to, real property, the court may motu propio or upon representation of the Provincial Treasurer or his deputy, award such ownership,
possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs
that may have accrued, subject to the final outcome of the action.
SEC. 2.F.24 Provincial Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial Treasurer or his deputy shall prepare
a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason
or reasons for such non-collection or non-payment, and shall submit the same to the Provincial Governor and the Sangguniang Panlalawigan on
or before the thirty-first of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for
assistance in the enforcement of the remedies for collection provided therein.
SEC. 2.F.25 Periods Within which to Collect Real Property Taxes. The real property and any other tax levied under this Chapter shall be
collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be
instituted after the expiration of such period. In case of fraud and intent to evade payment of the tax, such action may be instituted for the collection
of the same within ten (10) years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the time during which:
a) The Provincial/Municipal Treasurer is legally prevented from collecting the tax;
b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing
before the expiration of the period to collect; or
c) the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located.
ARTICLE G
DISPOSITION OF PROCEEDS
SEC. 2.G.01 Disposition of Proceeds. The proceeds of the basic real property tax including interest thereon, proceeds from the use, lease
of disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with
the provisions of this Chapter, shall be distributed as follows:
a) Province – Thirty five percent (35%) shall accrue to the General Fund;
 b) Municipality – Forty percent (40%) shall accrue to the General Fund of the Municipality where the real property is located, and;
c) Barangay – Twenty five percent (25%) shall accrue to the General fund of the Barangay where the real property is located.
The share of the Barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each
quarter without the need of any further action and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may
be prescribed by the Commission on Audit for this purpose.
The proceeds of the real property tax due prior to the effectivity of the Local Government Code of 1991 shall be distributed in accordance with
the scheme prevailing at the time the said taxes were due and payable.
SEC. 2.G.02 Application of the Proceeds of the SEF Tax. The proceeds of the additional one percent (1%) SEF tax shall be automatically
released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools,
construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports
development as determined by the Local School Board concerned.
SEC. 2.G.03 Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the General
Fund of the Province and the Municipality where the idle land is located shall be distributed as follows:
a) Province – Thirty five percent (35%) shall accrue to the General Fund;
b) Municipality – Forty percent (40%) shall accrue to the General Fund of the Municipality where the real property is located, and;
c) Barangay – Twenty five percent (25%) shall accrue to the General fund of the Barangay where the real property is located.
ARTICLE H
SPECIAL PROVISIONS
SEC. 2.H.01 Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the Province, the Sangguniang
Panlalawigan shall, by Ordinance passed prior to the first day of January of any year and upon recommendation of the Provincial/Municipal
Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years
in the areas affected by the calamity.
SEC. 2.H.02 Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public
interest so requires, condone or reduce the real property tax and interest for any year in the Province.
SEC. 2.H.03 Duty of the Register of Deeds and Notaries Public to Assist the Provincial/Municipal Assessor. It shall be the duty
of the Register of Deed and the Notaries Public to furnish the Provincial/Municipal Assessor with copies of all contracts; sale, transfer or other
conveyances which includes lease or mortgage of real property received by and/or acknowledged before them.
SEC. 2.H.04 Insurance Companies to furnish Information. Insurance companies are hereby required to furnish the Provincial/Municipal
Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which
may be necessary for the proper assessment thereof.
SEC. 2.H.05 Fees in Court Actions. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted
at the instance of the Provincial/Municipal Treasurer or Assessor shall be exempt from the payment of court and sheriff’s fees.
SEC. 2.H.06 Fees in Registration of Papers or Documents on Sale of Delinquent Real Property. As provided in Section 281 of the Local
Government Code, all certificates, documents, and papers covering the sale of delinquent property to the Provincial Government if registered in the
Registry of Property, shall be exempt from documentary stamp tax and registration fees.
SEC. 2.H.07 Real Property Assessment Notices or Owner’s Copies of Tax Declarations Exempt from Postal Charges or Fees. As
provided in Section 282 of the Local Government Code, all real property assessment notices or owner’s copies of tax declarations sent through the
mails by the Provincial/Municipal Assessor shall be exempt from the payment of postal charges and fees.
SEC. 2.H.08 Sale and Forfeiture Before Effectivity of Local Government Code of 1991. Tax delinquencies incurred, and sales and
forfeitures of delinquent real property effected before the effectivity of the Local Government Code shall be governed by the provisions of applicable
Ordinances or laws then in force.
SEC. 2.H.09 Penalties for Omission of Property from Assessment of Tax Rolls by Officers and Other Acts. Any officer charged with
the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which
he knows to be taxable, or who willfully or negligently under assesses any real property, or who intentionally violates or fails to perform any duty
imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than
one (1) month nor more than six (6)months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos
(P5,000.00) or both at the discretion of the court.
The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or
negligently fails to collect the tax and institute the necessary proceedings for the collection of the same.
Any other officer required in this chapter to perform acts relating to the administration of the real property tax or to assist the Assessor or
Treasurer in such administration who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than
one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos
(P5,000.00) or both at the discretion of the court.
SEC. 2.H.10 Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national
or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon
conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred
Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court.
SEC. 2.H.11 Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The Provincial/Municipal Treasurer who fails to
dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose
acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than
one (1) month nor more than six (6) months or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos
(P5,000.00) or both at the discretion of the court.
CHAPTER III
PROVINCIAL TAXES
ARTICLE A
TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
SEC. 3.A.01 Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership of
title of property at the rate of sixty percent (60%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the
fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the
fair market value of lands, the prevailing schedule of fair market value enacted by the Sangguniang Panlalawigan shall be used. The sale, transfer
or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax.
SEC. 3.A.02 Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the Provincial
Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death.
SEC. 3.A.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%)
of the of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SEC. 3.A.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount of
interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or
portion thereof exceed thirty-six (36) months.
SEC. 3.A.05 Administrative Provisions.
a) The Register of Deeds of the Province shall, before registering any deed, require the presentation of the evidence of payment of this
tax. The Provincial Assessor shall likewise make the same requirement before cancelling the old tax declaration and issuing a new one in
place thereof, and
b) Notaries public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within
thirty (30) days from the date of notarization.
SEC. 3.A.06 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court.
ARTICLE B
TAX ON BUSINESS OF PRINTING AND PUBLICATION
SEC. 3.B.01 Imposition of Tax. There is hereby levied a tax at the rate of six percent (6%) of one percent (1%) of the gross annual receipts
of the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills,
certificates, receipts, pamphlets, and other printed materials of similar nature.
In the case of a newly-started business, the tax shall be six percent (6%) of one percent (1%) of the capital investment.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the
preceding calendar year, or any fraction thereof.
SEC. 3.B.02 Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department
of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed.
SEC. 3.B.03 Time of Payment. The tax shall be paid to the Provincial Treasurer within the first twenty (20) days of January or of each
subsequent quarter, as the case may be.
SEC. 3.B.04 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SEC. 3.B.05 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an
interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or
portion thereof exceeds thirty six (36) months.
SEC. 3.B.06 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court.
ARTICLE C
FRANCHISE TAX
SEC. 3.C.01 Definition of Franchise. It is a right or privilege, affected with public interest which is conferred upon private persons or
corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security
and safety which includes, but not limited to;
Telecommunication Cable Television
Radio Stations Two-way Radio Frequency
Internet Services
SEC. 3.C.02 Imposition of Tax. There is hereby levied a tax at the rate of sixty percent (60%) of one (1%) percent on businesses enjoying a
franchise based on the gross annual receipts for the preceding calendar year which shall include both cash sales and sales on account realized
during the preceding calendar year within the territorial jurisdiction of the Province.
In the case of a newly-started business, the tax shall be six percent (6%) of one (1%) percent of the capital investment. In the succeeding
calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year or
any fraction thereof.
The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following
manner:
a) If the principal office of the business is located in the Province, the paid-up capital stated in the Articles of Incorporation in case
of a corporation, or in any similar document in case of other types of business organization, shall be considered as the capital investment.
b) Where there is a branch or sales office which commences business operations during the same year as the principal office which is
located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the
said branch or sales office which shall be taxable instead by the Province or City where it is located.
c) Where the newly started business located in the Province is a branch or sales office commencing business operations at a year later
than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office.
SEC. 3.C.03 Exclusion. The term business enjoying franchise shall not include holders of Certificates of Public Convenience for the operation
of public utility vehicles for reason that such certificates are not considered as franchise.
SEC. 3.C.04 Time of Payment. The tax together with the Governor’s Permit shall be paid first before the issuance of business permit from
the municipality where the business is located within the first twenty (20) days of January or of each subsequent quarter as the case may be.
SEC. 3.C.05 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as tax due.
SEC. 3.C.06 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an
interest of two (2%) percent per month from the due date until the tax due is fully paid, but in no case shall the total amount on the unpaid amount
or portion thereof exceed thirty six (36) months.
SEC. 3.C.07 Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or
both, at the discretion of the court.
ARTICLE D
TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES
SEC. 3.D.01 Imposition of Tax. There is hereby levied and collected a tax of ten percent (10 %) of the fair market value on site, but in no
case shall it be less than THIRTY PESOS (P30.00) per cubic meter of earth extracted, ordinary stones, sand, gravel, and boulders extraction fee
from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of Misamis Occidental.
The fair market value of the extracted quarry resources shall be based on DTI or other concerned agencies’ most current price lists. The permittee
shall pay in advance the extraction tax of 1,000 cu.m. for sand and gravel and other quarry resources such as, but not limited, to limestone /
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whitestone, filling materials (sandy soil, ordinary earth) Fifteen Pesos (P15.00) / cu.m. and thereafter pay tax of the allowable volume granted upon
the approval of the ECC.
SEC. 3.D.02 Time and Place of Payment. The tax shall be due and payable to the Provincial Treasurer or his authorized representatives,
upon approval of the Governor of the permit to extract the above mentioned materials and the issuance of the Governor’s permit and before the
materials are taken or removed.
Fees Rate
A. Commercial Sand and Gravel Permit
1. Governor’s Permit Fee P 4,000.00
2. Application and Processing Fee 500.00
3. Area Verification Fee
3.a. New Permit Application 3,000.00
3.b Application for Renewal 1,000.00
4. Additional per P.D. 1856 as amended 20.00
5. Payment of Delivery Receipt per Stub 100.00
6. Fees on Transfer of Rights, Assignments, and
registration of other mining related agreements/
documents and permits 1,000.00
7. Surcharge for Late Renewal of Permit
7.a Manual Operation 2,500.00
7.b Mechanical Operation 5,000.00
B. Industrial Sand and Gravel Permit
1. Governor’s Permit Fee P 4,000.00
2. Application and Processing Fee 500.00
3. Area Verification Fee
3.a. New Permit Application 3,000.00
3.b Application for Renewal 1,000.00
4. Surcharge for Late Renewal of Permit 2,000.00
5. Payment of Delivery Receipt per Stub 100.00
6. Fees on Transfer of Rights, Assignments, and
registration of other mining related agreements
/documents and permits 1,000.00
C. Special Disposal Permit
1. Governor’s Permit Fee P4,000.00
2. Filing and Processing Fee 500.00
3. Area Verification Fee
3.a. New Permit Application P3,000.00
3.b Application for Renewal 1,000.00
D. Application and Registration of Processor,
Traders, dealers and Retailers of metallic minerals,
non- metallic, sand and gravel and other quarry
resources mined and or extracted from areas
covered with permit issued by the Provincial Governor
1. Filing and Processing Fee P2,000.00
2. Registration Fee 1,000.00
3. Renewal Fee 1,000.00
SEC. 3.D.03 Surcharge for Late Payment. Failure to pay the tax in this Article shall subject the taxpayer to a surcharge of twenty-five percent
(25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SEC. 3.D.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an
interest of twenty-four (24%) percent per annum from the due date until the tax due is fully paid.
SEC. 3.D.05 Administrative Provisions.
a) Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial
Governor and filed with the Provincial Mining Regulatory Board through the ENRO.
b) Monthly Reports All permitees shall submit within ten (10) days after the end of each calendar month to the ENRO copy furnished the
Provincial Treasurer a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permitee
or his agent, the amount or fees paid, the selling price and the names and addresses of persons to whom the same were sold.
SEC. 3.D.06 Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows:
a) Province, thirty percent (30%);
b) Municipality where the gravel and sand and other quarry resources are extracted, thirty percent (30%);
c) Barangay where the gravel and sand and other quarry resources are extracted, forty percent (40%).
Provided, that the proceeds will be used for environment protection projects and activities especially in the areas where the quarry is made;
Provided further, that Municipal and Barangay corresponding shares shall be remitted monthly.
The Ecosystem Service Fees collected from Sand and Gravel and other quarry resources shall be treated as Trust Fund which will be used to
fund the ecosystem management, protection and rehabilitation projects.
SEC. 3.D.07 Conditions for the issuance of the Permit to Extract. Permits to extract issued under this Ordinance shall be subject to the
following conditions:
a) The permit may be suspended or revoked at any time by the Governor or by the Sangguniang Panlalawigan by virtue of an approved
Resolution, when public interest so requires; upon the failure of the permitee to comply with any of the terms and conditions stated in the
permit; and, any misrepresentation contained in its supporting documents;
b) The permit is for a period of one (1) year, renewable for a like period, provided, that the application for renewal shall be filed before
the expiry date thereof, and that the permitee has complied with the provisions of the Philippine Mining Act of 1995;
c) The permit shall be for the exclusive use and benefit of the permitee and not directly or indirectly, for the benefit of other person,
whether natural or juridical, and that the areas covered by the permit shall be used for the purpose only of extracting and disposing the
materials therein authorized;
d) The permitee shall, before the issuance of the permit, execute a bond issued by the Government Service Insurance System (GSIS)
to guarantee the performance of the permitee’s obligations of the provisions of Republic Act No. 7942;
e) The permitee shall manage its operations in a technically and environmentally responsible manner to achieve a safe non-polluting
and self-sustaining post disturbance land form;
f) The permitee shall conform to laws, rules and regulations, among others, labor, safety and health standards;
g) The permitee shall not interfere with the rights of other permitees/operators/contractors;
h) The permitee shall recognize and respect the rights, customs and traditions of local communities, particularly indigenous cultural
communities;
i) The permitee shall immediately stop digging and extracting materials the moment man-made articles or artifacts are found. It shall
notify the Director of the National Museum of such findings, in which case, the digging shall be under the supervision of the National Museum
until said artifacts are recovered;
j) The permitee shall not, by virtue of the permit, acquire any title over the permit area, without prejudice to its acquisition of the land/
surface rights through any mode of acquisition provided by law;
k) The permitee shall pay fees, taxes and other obligations in accordance with existing laws, rules and regulations;
l) The statements made in the application or those made later in support thereof, shall be considered as conditions and essential parts
of the permit, and any misrepresentation therein stated shall be a cause for the cancellation of the permit;
m) The extraction shall not be allowed within a distance of one (1) kilometer from the boundaries of reservoirs established for public
water supply or of any public or private works or structures, unless prior clearance from the agency or owner is obtained;
n) The extraction shall be confined within the area specified in the permit, the boundaries of which are established on the ground by
prominent markers;
o) The permitee shall assume full responsibility for damages to public or private property or to any injury to persons or loss of human
life occasioned by his extraction or operation under the permit;
p) The permit shall be used exclusively for the benefit of the permitee and shall not be transferred to any person, natural or juridical,
without the approval of the Provincial Governor;
q) The permit shall be available at all times for inspection by any representative of the Provincial Governor or the Provincial Treasurer;
r) The permitee shall put up a signboard of reasonable size at a conspicuous place at the area of extraction which shall legibly and
substantially reflect the contents of his permit; and
s) The permitee shall keep a book of accounts wherein there shall be entered everyday the following data:
1. Quantity and kind of materials removed from the area covered by the permit;
2. Amount of tax paid therefor, if any;
3. The selling price of the materials removed;
4. The names and addresses of the buyers of the materials removed from the area; and
5. Such other transactions in connection with the permitee’s business or operation.
t) The permitee shall within ten (10) days after the end of each month, submit to the ENRO, copy furnished the Office of the Provincial
Governor and the Director or Mines and Geosciences Bureau a report under oath stating the quantity and kind of materials sold or disposed
of, during the period covered by the report, their selling prices, the names and addresses of the persons to whom the same were sold or
disposed of, and quantity and kind of materials left in the stock; and,
u) Such other conditions as the Provincial Governor or the Sangguniang Panlalawigan, by virtue of an Ordinance, may impose.
SEC. 3.D.08 Survey Plan. All applications, except applications in a permit for personal use and renewal of permit shall be supported
by a survey plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall contain general information, including
technical description, reference point, location map, etc.,
SEC. 3.D.09 Verification of Areas. Upon payment by the applicant of a verification fee, the Provincial Engineer, the ENRO, the
Chairpersons of the Committees on Ways and Means and Environment Natural of the Sangguniang Panlalawigan or their authorized
representative, in coordination with the Municipal or City Mayor and the Punong Barangay concerned, shall conduct field verification of the
area applied for and submit a report and recommendation to the Provincial Governor.
SEC. 3.D.10 Environmental Protection and Rehabilitation of Excavated Areas. Holders of Permits, other than special permit, shall
endeavor to preserve the ecological balance in the area and shall rehabilitate the excavated area to conditions suitable for agricultural or other
economic endeavors; provided, to guarantee faithful compliance with the said obligation a surety bond issued by the Government Service
Insurance System (GSIS) in the amount of Twenty Thousand Pesos (P20,000.00) per hectare or a fraction thereof shall be posted by the
applicant before the grant of the permit with a surety acceptable to the Provincial Governor.
SEC. 3.D.11 Suspension or Revocation of the Permit. Notwithstanding the other provision of this Ordinance, the permit to extract
may be suspended or revoked by the Provincial Governor or by the Sangguniang Panlalawigan, by virtue of a duly approved Resolution, in
any of the following grounds:
a) If the public interest on account of the peace and order condition of the area so demands;
b) Violation of any of the terms and conditions of the permit; and
c) For ecological reasons.
SEC. 3.D.12 Assignment and Transfer. An application or permit to extract may be assigned or transferred by the applicant or permitee to the
qualified person by means of a duly notarized instrument and approved by the Provincial Governor.
SEC. 3.D.13 Delivery Receipts. Before starting any operation, the permittee shall secure delivery receipts from the Office of the Provincial
Treasurer and shall at all times issue said delivery receipts to truck drivers engage in hauling sand, gravel and other quarry resources/materials
within the permit area. The original receipts shall be issued to and carried by the truck drivers while in transit and shall be shown upon demand.
The duplicate of the receipt shall be attached to the monthly report required under SEC.3D.05(b).
Failure of the owner/driver or any persons transporting quarry resources, to present the delivery receipt shall be a ground for the impounding
of the vehicle loaded with sand and gravel at the nearest PNP station. For this purpose, moving checkpoints shall be manned by a composite team
from PTO, PG-ENRO and PNP and it shall be released only upon payment of an Administrative Fine of P300.00 per cubic meter at the Provincial
Treasurer’s Office or to any of its authorized deputies.
SEC. 3.D.14 Procedure in the Issuance of Permit. The herein procedure shall be followed for the issuance of the permit to extract:
A. Industrial Permit. An industrial permit covers an area in excess of five (5) hectares for an individual and fifty (50) hectares for a partnership/
corporation and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources that necessitates the use of mechanical
processing. The permit shall be for a period of five (5) years, renewable for the same period, but not exceeding the total of twenty five (25) years:
1. Condition Precedent. The permitee shall not be allowed to operate until after the processing machinery or crushing equipment shall have
been installed; provided, that the permitee may enter into an operating agreement duly registered with the Office of the Provincial Governor
with an owner existing processing plant; provided further, that failure of the permitee to install the equipment within six (6) months from the
grant of the permit may cause its revocation;
2. Requirements. The application for industrial permit shall be supported by the following documents:
a) Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Office of the Provincial
Governor;
b) Project study prepared, signed, and sealed by a licensed Engineer duly accredited by the Office of the Provincial Governor, stating
among others, the nature and kind of materials applied for, production rate, equipment and machineries to be used, estimated volume of
deposit, financing scheme, marketing, technical and personnel operations, and rehabilitation plan and economic feasibility study of the
proposed operation;
c) Initial environmental report or environmental impact report duly signed by the Provincial Environmental and Natural Resources Officer
(PENRO);
d) Certification from the Provincial Environment and Natural Resources Officer (PENRO) whether the area is public or private land;
e) Certification of the Punong Barangay of the area concerned attesting to the fact of survey conducted; and
f) Proof of financial and technical capabilities of the applicant to develop and exploit the materials applied for and rehabilitate the
excavated area affected.
B. Commercial Permit. A commercial permit shall cover an area of not more than one (1) hectare, including foreshore, and involves the
extraction of sand, gravel, earth, ordinary stone and other quarry resources which are taken in the natural or original state without undergoing
processing. It is granted for a period of not more than one (1) year renewable for the same period.
1. Requirement. A commercial permit application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial
environmental examination report and operational plan and rehabilitation plan of the area applied for;
2. Surety Bond. To answer for and guarantee payment for whatever actual damage that may be incurred by reason of permitee’s operation,
a surety bond of Fifteen Thousand Pesos (P15,000.00) shall be posted by the permitee in a surety acceptable to the Provincial Governor.
C. Gratuitous Permit. A Gratuitous permit is granted to any government instrumentality or entity in need of materials for infrastructure
projects undertaken under its administration, covering an area of not more than one (1) hectare for a period co-terminus with the duration of the
project, but not more than one (1) year, renewable for the same period. Provided, that Gratituous Permit is good up to 1,000 cu.m. and shall be
undertaken by administration, with Program of Work and Annual Investment Plan:
 a. Filing and Processing Fee P1,000.00
b. Verification Fee 3,000.00
c. Add per P.D.1856 as amended 20.00
1. Conditions and Limitations. A gratuitous permit may be issued under the following conditions and limitations:
a) The applicants shall submit a project proposal as to where the materials to be taken shall be used and the estimated volume needed;
b) The permitee shall, whenever practicable, use its own vehicle and equipment in extracting, hauling and transporting the materials;
provided, however, that the permitee may enter into a contract with a private person or entity for the purpose of hauling and transporting
such materials;
c) The extracted materials shall be used exclusively for infrastructure project and in no case shall the same be disposed for commercial
purposes;
d) There shall be issued delivery receipts to be carried by the drivers of hauling vehicles;
d) The permitee shall submit to the ENRO, copy furnished the Office of the Provincial Governor and the Provincial Treasurer, the monthly
report required in Section 3.D.05(b) hereof;
f) In special cases, more than one (1) permit may be granted to the permitee depending upon the volume of the materials needed in the
project proposal, proximity, size and other factors.
D. Special Permit. The Provincial Governor may, upon request in writing and pending approval of the application for the regular permit, grant
the application of a special permit to conduct commercial operations for a period of not more than sixty (60) days and a volume of not more than
one thousand (1,000.00) cubic meters non-renewable, provided, that the Provincial Governor shall act on the applications for the regular permits
within sixty (60) days from submission thereof.
E. Administrative and ecosystem services and climate change fees shall be collected from the concessionaires, operators including special
and gratuitous permittees as charges in the disturbance of the social and ecological environment due to the extraction of minerals resources; and
the fees and charges shall be used for ecosystem management, protection and rehabilitation projects and maintenance and regulatory expenses.
Sand and Gravel, Limestone and other quarry resources
a. Ecosystem Service Fee P15.00/cu.m.
b. Climate Change P 5.00/cu.m.
F. Vehicle and Equipment Accreditation Fee:
a. Trucks with 8 to 10 cu.m. max. capacity P400.00/unit/year
b. Trucks with 6 to 7 cu.m. max. capacity P350.00/unit/year
c. Trucks with 3 to 5 cu.m. max. capacity P250.00/unit/year
d. Trucks/vehicle with below 3 cu.m. max. capacity P150.00/unit/year
e. Payloader P2,500.00/unit/year
f. Bulldozer P2,500.00/unit/year
g. Backhoe P2,500.00/unit/year
h. Crane P2,500.00/unit/year
i. Aggregate Crusher & Separator P2,500.00/unit/year
j. Limestone Crusher and/or Pulvorizer P1,250.00/unit/year
Provided, that trucks or vehicles are allowed to load up to 10 cu.m. capacity only.
SEC. 3.D.15 Permit for Personal Use. The Provincial Governor may issue to an individual resident of the Province to extract the materials
covered by this Ordinance in such quantity or volume as may be needed, exclusively for the construction or repair of the applicant’s dwelling and
other structures for his backyard livelihood projects.
SEC. 3.D.16 Enforcement and Implementation. The Provincial Governor through the Provincial Treasurer, Deputy Provincial/Municipal
Treasurers, Municipal/City Mayors, City Treasurers, Punong Barangays concerned, ENRO and duly deputized Tax Enforcers, with the assistance
of the Philippine National Police shall enforce this Ordinance. The Provincial Treasurer shall render a monthly report to the Provincial Governor and
the Sangguniang Panlalawigan on the enforcement of this Ordinance and such report may contain recommendations on the problems encountered
in the enforcement of this Ordinance.
SEC. 3.D.17 Prohibited Acts. The following acts or omissions shall be deemed unlawful:
1) Extraction of sand, gravel and other quarry resources covered by this Ordinance without any permit;
2) Misrepresentation made in the application for permit or in the supporting documents thereof;
3) Unauthorized transfer of permit to an individual, partnership and corporation;
4) Extraction of sand, gravel and other quarry resources in excess of the allowable quantity specified in the permit;
5) Selling, transferring or conveying a false permit;
6) Failure to put up ground markers in the permitted areas;
7) Unauthorized removal or destruction of boundary markers;
8) Failure to put-up the required signboard in the area covered by the permit;
9) Failure to keep book of accounts;
10) False entries in the book of accounts;
11) Failure to submit monthly or quarterly reports, as the case may be;
12) Unauthorized refusal to allow the Provincial Governor, ENRO, Provincial Treasurer and the Provincial Accountant or their duly authorized
representatives to inspect the book of accounts;
13) Failure to present the delivery receipt by the driver of vehicles hauling sand, gravel and other quarry materials;
14) Issuing fake delivery receipts;
15) Disposing of commercially, the sand, gravel and other quarry resources extracted under gratuitous permit;
16) Willful obstruction or harassment of the Provincial Governor or his duly authorized representatives in the performance of their duties
pursuant to this Ordinance; and
17) Willful obstruction, harassment or prevention of the permitee’s from undertaking the extractions and operations pursuant to the permit.
SEC. 3.D.18 Penalty. Any violation of the provisions of this Article except subsection (12) of Sec.3.D.17 shall be punished by a fine of not less
than Two Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos (P5,000.00) or an imprisonment of not less than two (2) months nor
more than six (6) months, or both, at the discretion of the court.
1. Any extraction and removal or sale of sand and gravel and other loose and unconsolidated materials from its source without a permit
P1,000.00/cu.m.;
2. Any extraction and removal or sale of sand and gravel and other loose and unconsolidated materials in excess of the allowable
quantity specified in the permit P300.00/cu.m.;
3. Any extraction and removal or sale of material outside the permitee area P300.00/cu.m.;
4. Failure to carry delivery receipts of truck drivers and haulers of sand, gravel and other quarry materials, including hauling of materials
through gratuitous permit, who fail to present the required valid delivery receipts upon demand shall be a ground for the impounding of the
vehicle loaded with sand and gravel at the nearest PNP Station. For this purpose, moving checkpoints shall be manned by a composite team
from PTO, PG-ENRO and PNP and it shall be released only upon payment of an administrative fine at the Provincial Treasurer’s Office or to
any of its authorized deputies P300.00/cu.m.;
5. Failure to issue genuine delivery receipts or issuing fraudulent receipts shall be sufficient ground for the suspension or revocation of
the permit without prejudice to criminal prosecution if warranted, and pay the fine P1,000.00;
6. Failure to post Accreditation Sticker to Trucks and other Heavy Equipment/Machineries shall be sufficient ground to apprehend and/or
to hold the vehicle and correspondingly pay the appropriate accreditation fee and shall pay the fine P5,000.00; and
7. Failure of the permittees to submit Monthly Extraction Reports ten (10) days after the end of each calendar month to PG-ENRO a
sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permittee, the amount fees paid,
the selling price, and the names and addresses of persons to whom the same is sold P1,000.00.
ARTICLE E
PROFESSIONAL TAX
SEC. 3.E.01 Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his
profession requiring government examination at the rate of Three Hundred Sixty Pesos (P360.00).
SEC. 3.E.02 Coverage. The following professionals who passed the bar examinations, or any board, or other examinations conducted by the
Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax:
Actuaries; architects: land and naval; aviators; certified public accountants; chemists; criminologists; custom brokers; dentists; dieticians;
engineers: aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant
engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical
engineers); mining, sanitary, etc.; for food technologists; foresters; insurance agents, sub-agents, brokers or adjusters; real estate appraisers and
consultants; geologists; land surveyors; lawyers; marine officers: third mates, second mates, chief mates, ship masters; marine surveyors; master
mariners; medical practitioners; medical technologists; midwives; morticians; nurses; nutritionists; opticians; optometrists; pharmacists, physical
and occupational therapists; real estate brokers; registered electricians; stock brokers; sugar technologists; and veterinarians.
SEC. 3.E.03 Exemption. Professionals exclusively employed in the Government shall be exempt from the payment of this tax.
SEC. 3.E.04 Payment of the Tax. The Professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of
profession does not become exempt even if conducted with some other profession for which the tax has been paid.
SEC. 3.E.05 Time of Payment. The professional tax shall be payable annually on or before the thirty-first day of January. Any person first
beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein.
SEC. 3.E.06 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SEC. 3.E.07 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an
interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or
portion thereof exceed thirty six (36) months.
SEC. 3.E.08 Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the Province of
Misamis Occidental where he practices his profession or where he maintains his principal office, in case he practices his profession in several
places.
SEC. 3.E.09 Administrative Provisions.
a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines
without being subjected to any other national or local tax, license, or fee for the practice of such profession.
b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall:
1) Require payment by the person of the tax on his profession before employment and annually thereafter, and
2) submit a list of professionals under his/their employ to the Provincial Treasurer including the following information on or before the last day
of March every year:
i. Name of Professional
ii. Profession
iii. Amount of Tax Paid
iv. Date and Number of Official Receipt
v. Year Covered and Place of Payment
c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, book of accounts, plans and designs,
surveys and maps, as the case may be, the number of the official receipt issued to him.
d) For the purpose of collecting the tax, the Provincial Treasurer or his duly authorized representative shall require from such professionals
their current annual registration cards issued by the competent authority before accepting payment of their professional tax for the current
year. The Professional Regulations Commission shall likewise require the professional’s presentation of proof of payment before registration
of professionals or renewal of their licenses.
SEC. 3.E.10 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or
both, at the discretion of the court.
ARTICLE F
AMUSEMENT TAX
SEC. 3.F.01 Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees or operators of theaters, cinemas,
concert halls, circuses, boxing stadium, cockpits and other amusement places and other amusement places at the rate of ten percent (10%) of
the gross receipts from admission fees.
SEC. 3.F.02 Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their
proprietors, lessees or operators and paid to the Provincial Treasurer before the grass receipts and divided between said proprietors, lessees, or
operators and the distributors of the cinematographic films.
SEC. 3.F.03 Exemptions. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs,
literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the tax imposed herein but subject
to permits and regulatory fees imposed in this Code.
SEC. 3.F.04 Accrual of Proceeds of the Tax. The proceeds from the amusement tax shall be divided equally between the Province and the
Municipality where the amusement place is located.
SEC. 3.F.05 Time and Manner of Payment. The tax imposed herein on the gross receipts realized during the month shall be paid to the
Provincial Treasurer within fifteen (15) days of the succeeding month.
A Monthly Amusement Tax Return indicating the gross receipts for the month duly certified by the proprietor, owner, operator or lessee under
oath shall be submitted to the Provincial Treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax.
The Provincial Treasurer shall compare the return with the corresponding Ordinance record of inspectors assigned during the month and verify the
correctness of the return before acknowledging the tax payment.
SEC. 3.F.06 Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return. Any owner or operator of an
amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent
(50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article.
SEC. 3.F.07 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
SEC. 3.F.08 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest
of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion
thereof exceed thirty-six (36) months.
SEC. 3.F.09 Administrative Provisions.
Wednesday, May 31, 2018 13
a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Provincial Treasurer
without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Provincial Treasurer shall
likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination and serial numbers of
admission tickets were duly registered with his office. A color scheme and numbering system shall be prescribed by the Provincial Treasurer
for control purposes.
b) The Provincial Treasurer shall require owners, proprietors, operators or lessees of amusement places to provide their establishments’
two (2) boxes, one box marked with letter “O” for operator and the other marked with letter “G” for government in the place where tickets are
presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of
the ticket shall be deposited in the box marked with letter “O”, and the other half shall be deposited in the other box marked with letter “G”.
c) The boxes for used admission tickets shall be provided with two (2) lock devices. One lock device shall be provided with padlock
by the management while the other lock device shall be provided by the Provincial Government. Both boxes shall be opened daily in the
presence of representatives from the management and the Provincial Government who shall certify the number of admission tickets by
denomination in the Daily Count Sheet. The Daily Count Sheets of admission tickets shall be attached to the Monthly Amusement Tax
Return to be submitted to the Provincial Treasurer. The Municipal Treasurer of the Municipality where the amusement place is located shall
be furnished a copy of such return.
d) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big
bold letters or numbers, showing the amount of admission price. When there is a change in the admission price, the owner or operator of
the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the Provincial Treasurer the details
of the changes in admission price.
SEC. 3.F.10 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months,
or both, at the discretion of the court.
ARTICLE G
ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK,
VAN AND HEAVY EQUIPMENT
SEC. 3.G.01 Imposition of Tax. There shall be levied and collected an annual fixed tax for every delivery truck, van and heavy
equipment operating within the territorial jurisdiction of the Province as follows:
a) Manufacturers, producers, wholesalers, dealers or retailers engaged in the delivery and distribution of distilled spirits, fermented
liquors, soft drinks, cigars and cigarettes, petroleum products, agricultural, aquatic and other products to sale outlets or customers, whether
directly or indirectly, within the Province at the following rates:
i. Delivery trucks, vans and motor vehicles with gross tonnage or
weight capacity of 2,001 kgs. and above P600.00
ii. Delivery trucks, vans and motor vehicles with gross
tonnage or weight capacity of 1,501 kgs. to 2,000 kgs. P540.00
iii. Delivery trucks, vans and motor vehicles with gross tonnage
or weight capacity of 1,500 kgs to 1,000 kgs and below P420.00
b) Operators of motor vehicles used in hauling, transporting and delivery of above-mentioned products and other products to sales
outlets or to consumers, whether directly or indirectly, within the Province at the following tax rates:
i. Delivery trucks, vans and motor vehicles with gross tonnage or
weight capacity of 2,001 kgs. and above P480.00
ii. Delivery trucks, vans and motor vehicles with gross tonnage
or weight capacity of 1,501 kgs to 2,000 kgs. P435.00
iii. Delivery trucks, vans and motor vehicles with gross tonnage
or weight capacity of 1,001 kgs. to 1,500 kgs. P410.00
iv. Delivery trucks, vans and motor vehicles with gross tonnage
or weight capacity of 1,000 kgs, and below P382.00
d. Heavy Equipment, operating within the Province, such as but not limited to, bulldozers, cranes, excavators (Backhoe), road graders,
road rollers, loaders, pavers, forklifts, drilling machines, batching plants, rock crushers, not otherwise registered with the Land Transportation
Office except farm tractors and those owned by the government, its agencies and instrumentalities, P1,100.00.
e. In addition to the above impositions, there shall be paid by the taxpayer concerned the cost of the sticker issued to him (one sticker
per truck, van or heavy equipment in the amount of One Hundred Pesos (P100.00) per sticker. No surcharge shall be imposed on the cost
of the sticker regardless of the date of its issuance.
SEC. 3.G.02 Time of Payment. The tax shall be paid within the first twenty days (20) of January or of each subsequent quarter, as the
case may be.
SEC. 3.G.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) of the
original amount of tax due, such surcharge to be paid at the same time and manner as the tax due.
SEC. 3.G.04 Interest on the Unpaid Tax. In addition to the surcharge or late payment, there shall be imposed upon the unpaid amount an
interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or
portion thereof exceed thirty six (36) months.
SEC. 3.G.05 Administrative Provisions.
a) The Provincial Treasurer shall keep a register of trucks, vans or vehicles and heavy equipment subject to the tax showing the
name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of
principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information.
b) The owner or proprietor of the truck, van or vehicle and heavy equipment shall be required to file an application in a prescribed form
in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval.
c) The Provincial Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the
receipt acknowledging payment, date and amount paid.
SEC. 3.G.06 Administrative Penalty for Violation. Failure of the owner/driver of the truck, van or motor vehicle to present the sticker upon
inspection will be a ground for the impounding of the truck, van or motor vehicle at the nearest PNP station. It shall be released only upon payment
of an administrative fine in the amount of P200.00 at the Provincial Treasurer’s Office or any of its authorized agents. The same shall be released
only upon payment of the tax prescribed herein plus surcharge and interest.
ARTICLE H
ENVIRONMENTAL TAX ON PRIVATE LANDS
SEC. 3.H.01 Imposition of Tax. There is hereby levied and collected a tax of Five Pesos and Fifty Centavos (P5.50) per cubic meter of
ordinary stones, sand, gravel, earth and other quarry resources extracted from private lands.
SEC. 3.H.02 Surcharge for Late Payment. Failure to pay the levied tax under this Article on time shall subject the taxpayer to a surcharge
of twenty-five (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due.
SEC. 3.H.03 Time and Place of Payment. The tax due shall be payable to the Provincial Treasurer or his authorized representatives, upon
approval of the Provincial Governor of the permit to extract the above-mentioned materials and the issuance of the Governor’s Permit and before
the materials are taken or removed.
SEC. 3. H.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid
amount an interest of twenty four (24%) percent per annum from the due date until the time the tax is fully paid.
SEC. 3.H.05 Administrative Provisions.
a) Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial
Governor and filed with the Provincial Mining Regulatory Board (PMRB) through the ENRO.
b) Monthly Reports. All permitees shall submit within ten (10) days after the end of each calendar month to the ENRO a sworn report
in triplicate which shall include information on the quantity of materials removed or taken by the permitee or his agent, the amount or fees
paid, the selling price, and the names and addresses of persons to whom the same were sold.
SEC. 3.H.06 Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources on private lands shall be
distributed as follows:
a) Province- Thirty percent (30%)
b) Municipality where the gravel and sand and other quarry resources are extracted – Thirty Percent (30%)
c) Barangay where the sand, gravel and other quarry resources are extracted- Forty Percent (40%)
SEC. 3.H.07 Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or
both, at the discretion of the court.
CHAPTER IV
PERMITS AND REGULATORY FEES
Article A
Governor’s Permit
SEC. 4.A.01 Imposition of Fee. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor’s
Permit to every person that shall conduct a business or activity within the Province of Misamis Occidental.
a) On those engaged in the business of printing and publication P800.00;
b) On business enjoying a franchise P800.00;
c) On proprietors, leases or operators of amusement places P 800.00;
d) On owners or operators of delivery trucks, vans and heavy equipments as follows:
1-5 units (P 800.00)
6-10 units (P1,000.00)
11 units and above (P1,500.00) and
e) Sand and Gravel P4, 000.00 per permitee.
Any business transactions as specified in this Section of substantial capital with the Provincial Government are required to present their
Governor’s Permit.
The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One line of
business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid.
SEC. 4.A.02 Time of Payment. The fee imposed in the preceding Section shall be paid to the Provincial Treasurer upon application for a
Governor’s Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year
in case of renewal thereof.
SEC. 4.A.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due.
SEC. 4.A.04 Administrative Provisions.
a) Application for Permit; False Statement. A written application for a permit to operate a business or engage in an activity shall be
made in four (4) copies and filed with the Office of the Provincial Governor. The application shall set forth the name and residence of the
applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as
maybe required.
The permit shall be granted only if:
(1) the applicant therefor has no unsettled tax obligations whatsoever to the Provincial Government;
(2) zoning regulations and/or safety, health and other requirements under existing laws or ordinances have been complied with;
(3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied
for; and
(4) the applicant has not violated any ordinance or regulation governing permits granted.
Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the
applicant or licensee may further be prosecuted in accordance with the provisions provided in this Article.
b) Issuance of Permits; its Contents. Upon approval of the application for a Governor’s Permit, four (4) copies of the application duly signed
by the Provincial Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as basis for the
collection of the Governor’s Permit fee and the corresponding tax.
The Governor’s Permit shall be issued by the Provincial Governor upon presentation of receipt for the payment of the Governor’s Permit fee
and the tax, if any. Every permit issued in accordance with this Article shall show the name and residence of the applicant, his nationality
and marital status, nature of the organization, e.g. whether sole proprietorship, corporation or partnership, etc.; location of the business, date
of issue and expiration thereof; and other information as may be necessary.
The Provincial Governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue
a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00).
c) Duration and Renewal of Permit. The Governor’s permit shall be granted for a period of not more than one (1) year and shall expire on
the thirty first (31st) day of December following the date of issuance thereof unless revoked or surrendered earlier.
The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof
and payment of the corresponding fee.
d) Posting of Permit. Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any
fixed place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the
Provincial Governor, or his duly authorized representative.
e) Revocation of Permit. When a person doing business engaging in an activity under the provisions of this Ordinance violates any
provision of this Article; refuses to pay an indebtedness or liability to the Province; abuses his privilege to do business in the Province to
 the injury of the public morals or peace or when a place where such business is established is being conducted in a disorderly characters,
criminals or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor’s permit. Such revocation shall operate
to forfeit all sums which may have been paid with respect of said privilege in addition to the fines and imprisonment that may be imposed
by the court for the violation of any provision of this code or Ordinances governing the establishment and maintenance of business or
the conduct of activities and to prohibit and exercise thereof by the person whose privileges considered revoked until restored by the
Sangguniang Panlalawigan.
f) Expiration of Permit Upon Revocation or Surrender. Every permit shall cease to be in force upon revocation or surrender thereof. Every
person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The
business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon.
SEC. 4.A.05 Regulatory Provisions.
Wednesday, May 31, 2018 14
F) Duration of Permit. The permit shall be for a term of one (1) year from the date of issuance, renewable for one or more terms, but in no
case shall the total exceed twenty five (25) years. The right of the permitee to apply for the renewal of his permit shall be given top priority;
provided, that the application for renewal shall be filed before the expiration date of the permit and the permitee has complied with the
requirements and shall not have been guilty of any violation of the Executive Order or Sanggunian Panlalawigan Resolution and these
regulations.
Pending the issuance of a permit to quarry a special permit may be granted to an applicant to extract quarry resources for test and
experimental purpose in such quantity as the PENRO may determine.
G) Records of Quarry Resources Removed or Disposed. The permitee shall keep Books of Accounts wherein there shall be entered every
day the quantity of quarry resources removed or extracted from the area as well as the quantity disposed of or sold during the day, their selling
prices, the names and addresses of the persons or parties to whom the same were sold or disposed of.

(a) On the business of Printing or Publication. No permit shall be issued to a person engaged in the business of printing or publication unless
he presents certification from the authorized representative of the Provincial Governor that all safety regulations in connection with the
installation of the printing machines have been complied with.
(b) On business with a Franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and
a certification from the authorized representative of the Department of Labor that all safety requirements in connection with the business and
other matters related thereto have been complied with.
(c) On Delivery Trucks, Vans and Heavy Equipments. Manufacturers or producers, dealers, operators having more than one (1) truck or
van delivering or distributing their products within the Provincial limits shall provide all trucks, vans or heavy equipments with photocopy or
similar copies of their respective permits which shall be posted and displayed on the vehicle’s windshields or any visible spot in the heavy
equipment.
ARTICLE B
FEES/CHARGES FOR MINES AND MINING OPERATIONS
SEC. 4.B.01 Definition of Terms. Unless otherwise specified, the terms and phrases used in this Article shall have the corresponding
meaning:
1) Boulders are fragments of rock which are retained on a 75mm. sieve (3 inches) U.S. standard mesh sieve.
2) Development refers to steps necessarily taken to reach an ore body or quarry resources so that it can be mined.
3) ENRO means the Environment and Natural Resources Office
4) Exploitation means the extraction and utilization of mineral deposits and quarry resources.
5) Exploration is the examination and investigation of lands supposed to contain valuable minerals by drilling, trenching shaft, sinking,
tunneling test pitting and other means for the purpose of probing the presence of mineral deposits and quarry resources and the extent
thereof.
6) Extraction is the act or process of taking, excavating and removing.
7) Foreshore is the area offshore beyond one hundred (100) meters from the water mark at the mean low tide extending seaward or
lakeward.
8) Gravel particles of rock passing 75mm. sieve.
9) Mining or to Mine means to extract, remove, utilize quarry resources and include operations necessary for the purpose.
10) Ordinary Earth means ordinary soil (yuta).
11) Permit to Quarry shall mean the right to extract, remove, and dispose of all quarry resources found on or underneath the surface of a
privately owned lands or public lands.
12) Permittee is one to whom a permit is issued under these regulations.
13) Priority Rights shall mean the right given to an individual or corporation who are first to file and had already complied with all the
requirements in the application.
14) Private Lands shall mean the ownership of titled property. (All property with tax declaration and approved plan shall not be considered
as private land).
15) Project Study is a document stating among others the nature and kind of the materials applied for, production rate, equipment (loader
and backhoe) and other machineries to be used, estimated volume of deposit, financial scheme, marketing, technical personnel, operation
and rehabilitation plans and the economic feasibility of the proposed operations.
16) Provincial ENRO means the Provincial Environment and Natural Resources Officer.
17) Public Waters are bodies of waters belonging to the public domain such as, but not limited to, seas, bays, lakes, ponds, creeks,
streams, rivers and swamps.
18) Puka is the portion of shell that are sometimes found mixed with sand and gravel.
19) Qualified Persons means Filipino citizen of legal age and with technical and financial capacity to mine, or a corporation or partnership
registered with the Securities and Exchange Commission at least 60% of the capital of which is owned by Filipino citizens.
20) Quarry Resources shall mean any common stone, or other common mineral substances such as, andesite, basalt, conglomerate,
coral sand, diatomaceous earth, diorite, decorative stones, gabbro, granite, limestone, marble, marl, red burning clays for potteries and bricks,
rhyolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, volcanic glass and kaolin.
21) Regulations mean the rules and administrative orders promulgated by the Provincial Governor to implement the provisions of the
Sangguniang Panlalawigan resolutions or issued by the Provincial ENRO as to such matters as may be delegated to him by the Provincial
Governor.
22) Riverbed means bed of creeks, streams, brooks, etc., the ground covered by water during its highest flood without causing inundation.
23) Sand means particles of rock passing 2mm. sieve
24) Treasurer- the City/Municipal or Provincial Treasurer
All Books of Accounts and records required to be kept in the preceding paragraph shall be at all times ready for the inspection of the
representatives of the Provincial Governor or the PENRO. The refusal of the permitee to allow the authorities concerned to inspect the same,
without justifiable reason, shall be sufficient ground for the cancellation of the permit.
H) Monthly Reports. The permittee shall submit to the Provincial ENRO within ten (10) days after the end of each month a sworn report,
containing the quantity of quarry materials removed or extracted, the amount of fees paid, the quantity sold or disposed of during the period
covered by the report, the selling price, the names and addresses of the persons to whom the same were sold.
I) Processing and Evaluation of Application for Permit to Quarry. After processing and evaluation of the application, and upon submission
by the Applicant of a project study and plan for the rehabilitation, the Provincial Governor may issue the permit in the prescribed form for a
period of not more than one (1) year for which permit is renewable for a total period not exceeding twenty-five (25) years conditioned upon
compliance with obligations and requirements incidental thereto; provided, that a field verification shall be conducted on the permit area to
determine, among others, the identity of minerals, the propriety of survey conducted, and reserves and/or existing stockpile of ores prior to
the issuance of the permit.
J) Verification of Area Applied For. Prior permit to quarry, the mining claims covered thereby shall be verified in the field by a licensed Geologist
and licensed Geodetic Engineer duly designated by the Provincial ENRO after payment of the required verification fee in the amount of P
3,000.00 to confirm if the claims are mineralized, surveyed and duly monumented. Within five (5) days from the date of completion of
verification the Geologist and Geodetic Engineer shall each submit their respective findings in quintuplicate to the Provincial ENRO.
K) Surety Bond. To guarantee faithful compliance with the Terms and Conditions stated in the permit, a surety bond issued by the GSIS in
the amount of Twenty Thousand Pesos (P 20,000.00) shall be posted by the applicant.
L) Specific Requirements for the Issuance of Commercial, Foreshore, Gratuitous and Special Permits.
1. Commercial
1.1 Requirements. A commercial permit covering an area of not more than five (5) hectares for an individual and twenty (20) hectares
for a partnership/corporation shall be issued for the removal of sand and gravel and other loose or consolidated materials;
The applicants for commercial permit shall be supported by the following documents:
1.1.1 Plan of the area duly surveyed by transit and tape by a deputized Geodetic Engineer of the Bureau;
1.1.2 Clearances from the government agencies concerned that may be affected by the operation, or written permission from the
owner of the area applied for;
1.1.3 Project study prepared, signed and scaled by a registered Engineer stating, among others, the nature and kind of the materials
applied for, production rate, equipment (loader and backhoe) and machineries to be used, estimated volume of the deposit, financing
scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operation;
1.1.4 Project Description Outline;
1.1.5 Bureau of Lands certification as to whether the area is public or private property;
1.1.6 Certification by Punong Barangay attesting to the fact of survey conducted;
1.1.7 Proof of financial and technical capability of the applicant to develop and exploit the materials applied for and to rehabilitate
excavated area; and
1.1.8 Written authority of the agent or representative stated in the public instrument registered with ENRO.
1.2 To answer for a guarantee payment for whatever damages that may result in the extraction/operation, the applicant shall post a
surety bond in the amount of Ten Thousand Pesos (P10,000.00) per hectare with a surety acceptable to the Provincial Governor and to
the terms and conditions provided therein.
2. Foreshore Permit.
2.1 Requirements. A foreshore permit is issued covering an offshore area beyond one hundred (100) meters from the watermarks
at the mean low tide extending seaward or lakeward to extract and dispose materials consisting of rounded or flat, and fragment of rocks,
limestone, quartz, including materials commonly known as “wash-out” or “gravitals” that have been detached from their source, carried
and transported by waves and accumulated in the beds of seas and lakes.
The application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environmental examination
report and an operation plan.
2.2 Limitation and Conditions of the Permit. Only one (1) permit embracing not more than five (5) hectares shall be granted to an
applicant in every Municipality.

SEC. 4.B.02 Ownership of Mineral Resources. Mineral resources are owned by the State and the exploration, development, utilization, and The taking of “puka” is not covered by these rules.
processing thereof shall be under its full control and supervision.
The foreshore area shall be marked with vertical poles of distinct colors at the corners visible at all times above the water.
SEC. 4.B.03 Scope of Application. This Article shall govern the exploration, development, utilization and processing of all quarry resources. Unauthorized removal or transfer of the said poles by the permittee or his agent shall be sufficient ground for the suspension
or revocation of the permit.
Subject to any existing rights or reservations and prior agreements of all parties, all quarry resources in public or private lands shall be open 2.3 Surety Bond. To guarantee compliance with the terms and conditions stated in the permit, a surety bond in the amount of
to mining/quarrying permit application. Fifty Thousand Pesos (P50, 000.00) shall be posted by the applicant with a surety acceptable to the Provincial Governor or his deputies.
3. Gratuitous Permit
Areas closed to mining/quarrying applications: 3.1. Privileges Granted to Government Offices and Instrumentalities. The conditions, limitations and/or requirements prescribed in
his Order may be suspended or dispensed with by the Provincial Governor, the ENRO or his deputy in cases or gratuitous permits granted
a) Near or under public or private buildings, cemeteries, archaeological and historical sites, bridges, highways, waterways, roads, reservoirs, to government offices/entities, or instrumentalities in need of materials for infrastructure projects.
or other infrastructure projects, public valuable crops, without written consent of the government agency or private entity concerned. 3.2 Conditions and Limitations. A gratuitous permit may be issued under the following conditions:
b) In areas covered by valid and existing mining rights. a) That the period of the grant shall be co-terminous with the term of the project but not to exceed one (1) year;
c) In areas expressly prohibited by law. b) That the applicant shall submit a project proposal where the material to be taken shall be used and the estimated volume needed;
d) Old growth or virgin forest, mossy forest, protected watershed, forest reserve, wilderness areas, mangrove forest, national parks, c) That the government office concerned shall, whenever practicable, use and utilize its own vehicles and equipment in extracting,
greenbelts, game refuge, bird sanctuaries as defined by law and areas expressly prohibited under the National Integrated Protected Areas hauling and transporting the materials; provided, however, that the permittee may enter into a contract with a private person/entity for
System (NIPAS) under R.A. 7586, DAC 25, s. 1992 and other laws. the purpose of hauling and transporting such materials;
d) That the materials authorized to be removed shall be strictly for infrastructure projects and in no case the same be disposed of
SEC. 4.B.04 Imposition of Fees and other Charges. There shall be collected the following on any individual, partnership or corporation commercially, otherwise, persons responsible thereof shall be liable to prosecution under appropriate laws;
for the exploration of quarry resources and NO GO ZONE for Mining: e) That the permittee shall submit to the ENRO a monthly report in the prescribed form, copy furnished the Provincial Governor and
the Provincial Treasurer, and
1. For registering of mini instrument and documents f) In exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed,
a) Per Special Power of Attorney P150.00 project applicant proposal, proximity, size and other factors.
b) Transfer or other Assignments 150.00 4. Special Permit.
c) All other instruments affecting mining rights 150.00 4.1 A special permit shall be issued to extract/remove specific volume of ordinary earth or sand and gravel materials from a parcel
Additional per P.D. 1856 as amended 10.00 of land in order to enhance its productive conditions or for personal use.

2. For application of quarry permit and renewal The application for special permit shall be supported by the following requirements:
a) Filing Fee P150.00/hectare or fraction thereof 4.1.1 Sketch plan of the area applied.
b) Verification Fee 3,300.00 4.1.2 Clearance from the local officials who have the jurisdiction over the area.
Additional per P.D. 1856 as amended 10.00 4.1.3 Written consent from the landowner.
4.1.4 Copy of the land title.
3. For Filing of Application for Approval of Assignments, Operating Agreement and Service. 4.1.5 An estimate of the volume to be removed/extracted from the area.
Contract P 150.00 4.2 Conditions. A special permit shall be issued under the following conditions:
Additional per P.D. 1856 as amended 10.00 4.2.1 The removal or extraction of ordinary earth, sand and gravel materials under the permit shall be confined within the area
applied for;
4. For Commercial, Foreshore and Gratuitous permit application 4.2.2 The transport of extracted earth or sand and gravel material shall be subject to the provisions of DENR AO #20 s. 1971 and
a) Filing Fee P 250.00 Section 130 of R.A. 7160;
b) Verification Fee 3,300.00 4.2.3 The permitee shall assume full responsibility and shall be liable for any untoward damages to private and/or public property
Additional per P.D. 1856 10.00 that may be occasioned by the extraction or operation under the permit.
4.2.4 The permit is limited to a period of thirty (30) days or depending on the estimated volume of materials to be extracted or
5. For application of Small Scale Mining removed;
a) Mineral commodities excluding gold falling undergoing panning or sluicing and guano. 4.2.5 The permit may be suspended or revoked at any time by the Provincial ENRO when in his opinion, public interests require
a.1. Filing fee P 100.00 or upon failure of the permitee to comply with the terms and conditions stated in the permit.
a.2. Application Fee 150.00/hectare or fraction hereof
a.3. Projection Fee 100.00 M) Specific Conditions for the Issue of a Commercial, Foreshore, Gratuitous and Special Permit. Permits for the exploitation of quarry
a.4. Verification Fee 3,300.00 resources shall be issued subject, among others, to the following terms and conditions:
Additional per P.D. 1856 as amended 10.00 a) The permit shall be for the exclusive use of the permitee;
b) Guano b) The permitee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit;
b.1. Filing Fee P 100.00 c) The permit shall be made available at all times for the inspection and examination by the representative of the Provincial Governor or
b.2. Application Fee 100.00/hectare or fraction thereof the Provincial ENRO;
b.3. Projection Fee 100.00 d) The removal or taking of quarry resources under the permit shall be confined within the area specified therein, the boundaries of which
b.4. Verification Fee 3,300.00 have been well-established according to survey rules and regulations;
Additional per P.D. 1856 as amended 10.00 e) The permittee shall assume full responsibility relative to the operation, and all liabilities for any damage to private and/or public property
6. Certification Fee P100.00 that may be occasioned by the operation or extraction under the permit;
f) The permit may be suspended or revoked at any time by the Provincial Governor when in his opinion, public interest so requires or upon
SEC. 4.B.05 Administrative Provision. Application for permit to quarry shall be filed only with the Provincial Environment and Natural failure of the permittee to comply with the terms and conditions in the permit or for ecological reasons;
Resources Officer using the prescribed form together with the required filing fee; provided, that all such applications shall be forwarded to the g) The permit shall be inoperative over areas covered by existing quarry permits;
Provincial Governor for approval. h) No extraction or removal shall be allowed within the distance of one (1) kilometer from the boundaries of reservoirs established for
public water supply and any private or public works or structures unless the prior clearance from the agency or owner concerned is obtained.
A) Applicants for Permit to Quarry. Applicants for permit to quarry shall possess the following qualifications:
N) Delivery Receipts; Requirements; Penalty. The permittee shall at all times issue to the truck driver engaged in hauling sand, gravel, marble
a.1. In case of individuals, he should be of legal age and a citizen of the Philippines. In the case of married woman, she should state in her and other quarry resources from the permit area, delivery receipts duly issued by the Provincial Treasurer in the prescribed form for the purpose of
application the name and citizenship of her husband, whose written marital consent should accompany the application unless it can inspection by the duly authorized representatives of the Provincial Governor or his deputies. The original shall be issued to and carried by the truck
be shown by her affidavit, supported by two (2) disinterested witnesses, that good and sufficient causes satisfactory to the Provincial ENRO driver which shall be shown upon demand. The duplicate copy shall be attached to the quarterly report to be accomplished by the permittee and
that such consent is not legally necessary and /or can be dispensed with. the triplicate copy shall be kept by the permittee and made available at all times for inspection by proper authorities.
a.2. In case of a corporation or partnership, it should be organized under the laws of the Philippines and duly registered with the Securities
and Exchange Commission (SEC) and at least sixty percent (60%) of the capital stock is owned and held by citizens of the Philippines. A Truck drivers and haulers of marble, sand, gravel and other quarry materials who fail to present the required delivery receipts upon demand
certified copy of its duly registered Articles of Incorporation or partnership should be submitted in support of the application. shall pay a fine in the amount of Five Thousand Pesos (P5,000.00) plus confiscation of the quarry materials on board. Failure to pay the fine shall
be sufficient cause for the impounding of the material and vehicles/conveyances.
B) Filing, Processing and Evaluation of Application and Issuance of Permit to Quarry. After the application for permit to quarry shall have
been processed and properly evaluated and the requirements thereof fully complied with, the Provincial Governor shall issue the permit O) Unlawful Act; Revocation of Permit. The following shall constitute unlawful act under this Article:
to quarry on the prescribed form. 1) Any extraction and removal or sale of marble, sand, gravel and other quarry resources from its source without permit duly issued;
2) Any extraction and removal or sale of marble, sand, gravel and other quarry resources in excess of the allowed quantity specified
C) Survey of Area Applied for Permit, No application or permit to quarry shall be approved unless the area covered thereby has been in the permit;
surveyed; provided, that if the area applied for has already been the subject of any public, private or mineral land survey it need not be 3) Any extraction and removal or sale of marble, sand, gravel and other quarry resources outside the permit area;
surveyed again. 4) Hauling/shipment of marble, sand, gravel and other quarry resources without the required delivery receipts;
5) Recycling/tampering of used delivery receipts;
If the area applied for or any portion thereof has been the subject of a public, private or mineral land survey, the applicant shall submit 6) Revocation of permits if they inflicted serious damage to the environment like destruction of foundation of bridges, roads, public
together with his application one (1) white print copy of the approved survey plan duly certified by the agency concerned or two (2) white print buildings or private residence or properties; and
copies of the survey plan, duly certified as a true and correct copy of survey plan by a Geodetic Engineer deputized by the Provincial ENRO 7) Persons or firms who are continuously operating and hauling quarry resources without permit, despite Cease and Desist Order shall
and the technical description of the area duly certified by the agency concerned; provided, that in lieu of the aforesaid technical description of be liable, charged for “Theft of Minerals” and the provisions of Secs. 53 and 103 of Republic Act No. 7942 are hereby adopted.
the area duly certified by the agency concerned, a photocopy copy of the certificate of title of the land shall suffice if it contains, the technical
description of said land; provided further, that even if only a portion of the surveyed area covered by the approved survey, in which case it shall SEC. 4.B.06 Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than Five Thousand Pesos
be sufficient if the application is accompanied by two (2) copies of the approved survey plan showing the portion of the area being applied for (P5,000.00) or imprisonment of not less than six (6) months, or both, at the discretion of the court.
and the computation sheet of the said area; provided finally, that if the area applied for overlaps or encroaches upon existing mining rights,
an application for survey order shall be filed within thirty (30) days after receipt of notice of conflict, the limitation of thirty (30) days within ARTICLE C
which to do so to the contrary notwithstanding. GOVERNOR’S ACCREDITATION FEE OF PROCESSORS, TRADERS, DEALERS AND RETAILERS OF MINERALS/MINERAL PRODUCTS
AND BY- PRODUCTS
D) Documentation to Accompany Application for Survey. The application shall be accompanied by:
1. The required filing fee of One Hundred Fifty Pesos (P150.00) per hectare; SEC. 4.C.01 Definition.
2. Five (5) copies of the applications for permit to quarry;
3. Pertinent documents, such as, deed of assignment and power of attorney duly registered with the Provincial ENRO and in the case “Mineral” includes all minerals and ores including materials such as sand, gravel, washed-out pebbles and filling materials. Semi-processed
of partnership or incorporation duly certified by the Securities and Exchange Commission; mineral products, such as, but not limited to, rock or concrete aggregates, unpolished decorative stone (such as marble, granite or limestone), tiles
4. A duly notarized survey service contracts executed by and between the applicant and the authorized Geodetic Engineer which shall and slabs, metallic ore concentrates or tailing, agricultural and industrial lime.
stipulate, among others, the following:
i. The name of the contracting parties; SEC. 4.C.02 Imposition of Fee. There shall be collected from a processor, trader, dealer and retailer of minerals/mineral products and their
ii. The assigned number and date of filing of the permit to quarry, the application and location of the area sought to be by-products a Governor’s Accreditation fee of One Thousand One Hundred Pesos (P1,100.00).
surveyed; 1. APPLICATION AND REGISTRATION
iii. The consideration or contract price and mode of payment of the same. Filing Fee and Processing Fee …………… P2,000.00
5. Affidavit of the deputy Geodetic Engineer presenting that he can execute the survey of the claims and submit the same within the Registration Fee ……………1,000.00
period prescribed by the Executive Order or Sangguniang Panlalawigan Resolution unless prevented by force majeure, and Renewal Fee …………… 1,000.00
admitting payment by the applicant of not less than twenty percent (20%) nor more than fifty percent (50%) of the agreed professional
fee, paid in advance, in consideration of such representation; 2. APPLICATION OF REGISTRATION OF HOLLOW BLOCK MAKERS
6. A surety bond filed by the deputy Geodetic Engineer in the amount of One Hundred Pesos (P100.00) per hectare but not less than Filing Fee And Processing Fee …………… P2,000.00
Five Hundred Pesos (P500.00) per application for survey which bond shall be approved by the approved by the Provincial ENRO and be Registration Fee …………… 1,000.00
subject to forfeiture for failure to execute the survey and/or comply with his obligation under these Regulations. Renewal Fee …………… 1,000.00

E) Specific Conditions Under which Permit may Issue. Permit for the exploitation to quarry resources shall be issued subject, among
others, to the following terms and conditions:
1. The permit shall be for the exclusive use of the permitee.
2. The applicant for a permit to quarry shall apply for a survey of the area within thirty (30) days from the date of filing of the application.
Failure on the part of the applicant to do so within the said period shall cause the application to lapse automatically. The completion of
survey order, if the area applied for has previously been surveyed and approved by proper authorities, the survey thereof may be considered
sufficient for the survey requirements.
3. The area applied for shall not be more than five (5) hectares for an individual and twenty (20) for a corporation, the boundaries of
which shall be established with prominent marks on the ground; however, a corporation may apply for four (4) permits depending on their
financial and technical capability.
4. The permittee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the
permit.
5. The permit shall be made available at all times for the inspection and examination by the representatives of the Provincial Governor
or the Provincial ENRO.
SEC. 4.C.03 Administrative Provisions.
1. Requirements for Accreditation. The following documents shall be submitted by the applicants:
a.1 Duly accomplished and notarized prescribed application forms;
a.2 Copy of the permit, duly registered operating agreement of the supplier, source of minerals/mineral products and by-products or copy
of the Governor’s Accreditation in case the source of materials is a processor, trader, dealer or retailer;
a.3 Proof of legal source or supply as supported by any of the following:
a.3.1 Supply contract/agreement with a permittee/accredited processors/dealer producing the specified minerals/mineral products
and by-product;
a.3.2 Affidavit executed by a permittee/accredited processors/dealer to the effect that he is willing or currently selling and will
continue to sell or supply the applicant with the minerals/mineral products and by-products specified in the application; and
a.3.3 Delivery or purchase receipts issued by the concerned government agency to the permitee for the transportation of minerals
or previously accredited processor/dealer.
a.4 Environment Compliance Certificate issued by the concerned government agency;
 a.5 Mayor’s Business Permit and Department of Trade and Industry’s Certificate of Registration. 101 to
Wednesday, May 31, 2018
500 300.00
15
2. Procedure for Accreditation. The following procedures shall be observed in the issuance of the Governor’s Accreditation by all concerned: 501 to 1,000 300.00
a. Standard Operating Procedure for Processing of Applications: 1,001 to 3,000 450.00
a.1 Provincial Environment and Natural Resources Office (PENRO) receives application upon presentation of proof of payment of 3,001 to 4,500 550.00
the required regulatory fees; Over 4,500 600.00
An application and processing fee of One Thousand One Hundred Pesos (P1, 100.00) on Governor’s Accreditation of processors, traders, C. Ovens, Roasters, Incinerators, Furnaces and other similar equipment
dealers and retailers of minerals/mineral products and by-products shall be collected from each applicant. Said fee shall be paid to the Up to 2.0 sq. m. P200.00
Provincial Treasurer. 2.1 to 4.5 sq. m. 250.00
a.2 PENRO evaluates application and validates supporting documents; 4.6 to 9.0 sq. m. 300.00
a.3 PENRO recommends the issuance of the Governor’s Accreditation or rejects application based on his assessment and findings as 9.7 to 11.5 sq. m. 350.00
to the compliance of all the requirements. 11.8 to 14.0 sq. m. 400.00
3. Miscellaneous Provisions. 14.9 to 16.5 sq. m. 450.00
a) Effectivity and Validity of the Governor’s Accreditation. The Governor’s Accreditation shall be effective from the date of its issuance and 16.10 to 20.0 sq. m. 500.00
shall be valid for a period of one (1) year, renewable for the same period. Over 20.0 sq. m. 550.00
b) Monthly Production, Purchases and Sales Report. Processors, traders, dealers or retailers accredited hereunder shall submit a duly In case the application is denied, the applicant may within ten (10) days from notice of such denial, file only one (1) written petition for
notarized monthly productions, purchases and sales report to the Provincial ENRO for statistical and monitoring references. reconsideration. The decision on said petition shall become final after ten (10) days from receipt thereto.
c) Administrative Sanctions. Any processor, trader, dealer or retailer found to possess the minerals/mineral products without the required c) Fees for Authority to Operate
Governor’s Accreditation shall be liable to pay the quarry/mineral tax due thereof and shall pay a fine of Two Thousand Two Hundred A. Wastewater Treatment Facilities
Pesos (P2, 200.00) for the first offense, Discharge m3/day Permit Fees
Up to 30 P250.00
Three Thousand Three Hundred Pesos (P3,300.00) for the second offense without prejudice to the closure of the establishment until 31 to 100 300.00
compliance herewith. 101 to 500 350.00
501 to 3,000 450.00
ARTICLE D Over 3,000 550.00
PERMIT FEE TO CONSTRUCT AND B. Air Pollution Source and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filters and other similar equipment –cu. m/minute
OPERATE POLLUTION CONTROL DEVICES Up to 100 P250.00
101 to 1,000 250.00
SEC. 4.D.01 Definition of Terms. As used in and for the purpose of this Code, the following terms and phrases shall have the 1,001 to 4,500 450.00
corresponding meaning: Over 4,500 550.00
A. Activity means any act or combination of sound.
B. Advanced Wastewater Treatment means treatment that employs methods which remove or reduce nutrients, residual organics, residual SEC. 4.D.03 Permit Fee; Payment. The permit fee to construct and operate pollution control devices shall be paid in the following instances:
solids and pathogens by, but not limited to, sand filtration, carbon absorption, ammonia stripping, electrodialysis and reverse osmosis. a) For transfer of an existing and valid permit to operate by reason of transfer of location of the installation or change of permittee or both;
C. Air Pollutant means any matter found in the atmosphere other than oxygen, nitrogen, water vapor, carbon dioxide, and the inert gases b) For revision of any existing and valid authority to construct or permit to operate involving alteration or replacement of the installation;
in their natural and normal concentrations, and includes smoke, dust, soot, cinders, fly ash, solid particles of any kind, gases, fumes, mists, c) For renewal of an expired authority to construct or permit to operate; and
odors and radioactive substances. d) For any other application for permit not otherwise enumerated above.
D. Ambient Noise means the all encompassing noise associated with a given environment, being usually composed of sounds from
sources near and far. SEC. 4.D.04 Administrative Provisions.
E. Analysis means any test or examination of any matter, substance or process for the purpose of determining its composition, qualities
or its effects upon any segment of the environment (whether physical, chemical or biological). A) Application for Authority to Construct. An application for an authority to construct shall be made on prescribed forms. It shall be filed in
F. Animal Matter means any product or derivative of animal life. four (4) copies and supported by an Official Receipt of the filing fee and by such other documents, information and data, as may be required
G. Apparatus means any mechanism which prevents, controls, detects, measures or records the production of sound. by the Provincial Governor or his duly authorized representative, including the following:
H. Authority to Construct is the legal authorization granted by the Provincial Governor to construct, expand, modify or make alterations to 1. An engineering report covering the plant description and operations, the types and qualities of all waste materials generated, whether
any installation and to temporarily operate and test such new or modified installations. liquid, gaseous or solid, the proposed waste control facilities, the treatment objectives, the design criteria, if warranted, shall be based on the
I. BOD (Bio Chemical Oxygen Demand) means a measure of the approximate quantity of dissolved oxygen that will be required by results of laboratory and pilot plant scale studies. The design efficiencies of the proposed treatment facilities and the quantities and types of
bacteria to stabilize organic matter in wastewater or surface water. It is a semi-quantitative measure of the wastewater organic that are pollutants in the treated effluents or emission shall be indicated. Where confidential records are involved, the Provincial Governor or his duly
oxidizable by bacteria. It is also a standard test in assessing wastewater strength. authorized representative may limit the full disclosure of the same after personal discussions with the applicant;
J. Beneficial Use means the use of the environment or any element or any segment thereof conducive to public or private welfare, safety 2. The plan and specifications of the installations and its control facilities (in standard size of 50 cm. by 90 cm.) duly certified by a registered
or health. professional Mechanical Engineer, or its equivalent or a combination of any two or all of them as may be required by the Provincial Governor
K. Coastal Water means an open body of water along the Province’ coastline starting from the shoreline and extending outward up to the depending upon the nature of the construction, operation or activity sought to be covered by the authority to construct. The plans shall
200-meter isobaths or three-kilometer distance, whichever is farther. clearly show in adequate detail the proposed arrangement, location and size of the pollution control equipment or facilities, including their
L. COD (Chemical Oxygen Demand) means a measure of the oxygen equivalent of that portion of the organic matter in a sample that is accessories, cross sections and construction details. The specifications shall be in sufficient detail so that when read in conjunction with the
susceptible to oxidation by a strong chemical oxidant. It is an important rapidly-measured parameter for stream and industrial waste studies plans, they shall clearly reveal the proposed means and methods for the control of pollution and their expected performance efficiency; and
and control of waste treatment plants. 3. A vicinity map adequately identifying the street address, if any, the location or premises of the installation.
M. Control Equipment means: Such application may, before its approval, be opposed in writing by any interested person, furnishing a copy thereof to the applicant. In
1. Any apparatus for separating any air impurities from the gas medium in which they are carried; such a case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application.
2. Any device used for securing the more efficient operation of any fuel burning equipment;
3. Any other device used for the purpose of limiting air pollution; and B) Action on the application for Authority to Construct. The Provincial Governor or his duly authorized representative, shall within a reasonable
4. Any device to indicate or record air pollution to give warning of excessive pollution, provided that such device is used in conjunction time, act on the application for authority to construct either by issuing the corresponding authority to construct or by denying the application
with equipment as defined in items 1, 2 and 3 above. in writing stating the reason or reasons therefor.
N. Criteria are qualities and quantities based on scientific determination which must be identified and must be controlled. Goals and
objectives are synonymous with criteria. The authority to construct shall be issued subject to such conditions as the Provincial Governor may deem reasonable to impose and upon
O. Decibles is a measure of sound level and is equal to 10 times the logarithm of the square of a measured Sound Pressure Level (SPL) payment of the fees in accordance with the following schedule:
divided by a reference sound pressure. The sound pressure is given in microbars, with a reference pressure taken as 0.0002 microbar which
is generally the minimum human ear can sense. Decibel “A” (dBA) is the measure of the total sound level when using the “A” level network. C) Application for Permit to Operate. Application for permit to operate, may be filed upon compliance with the conditions of the authority to
P. Device means any mechanism which is intended to produce or which actually produces sound when operated or handled. construct. It shall be made on prescribed forms, filed in four (4) copies and supported by the official receipt of the application and by such
Q. Discharger means the owner, operator or plant manager, or a person in equivalent position, in an industrial, or manufacturing plant or other documents, information and date as may be required by the Provincial Governor or his duly authorized representative including the
municipality, or portion thereof, which discharges liquid or other wastes into the environment. following:
R. Effluent is a general term denoting any wastewater, partially or completely treated, or in its natural state, flowing out of a manufacturing 1. A certificate duly signed by the applicant or his Engineer attesting the completion of the construction, expansion, modification or
plant, industrial plant or treatment plant. alteration as the case may be, of the installations, and showing the deviation from the plans, if any;
S. PENRO refers to the Provincial Environment and Natural Resources Office of the Provincial Government of Misamis Occidental. 2. A statement of the final cost of the installation; and
T. Environment means the physical factors of the total surroundings of human beings, including the land, water, atmosphere, climate, 3. A signed copy of the appointment or designation of the pollution control officer of the applicant.
sound, odors, tastes, the biological factor of animals and plants, and the social factors of, aesthetics. In a broad sense it shall include the
total environment of man, such as economics, social, cultural, political and historic factors. Such application may, before its approval, be opposed in writing by an interested party, furnishing a copy thereof to the applicant. In such a
U. Environment Compliance Certificate refers to the document issued by the Provincial Governor, certifying that the project under case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application.
consideration will not bring about an unacceptable environmental impact and that the proponent has complied with the requirements of
P.D. 1586. D) Action on the Application for Permit to Operate. The Provincial Governor or his duly authorized representative shall, within a reasonable
V. Existing Source means any source in operation or a source for which approval has been given and construction has commenced on time, act on the application for permit to operate either by issuing the corresponding permit to operate upon a showing of compliance with the
the date of initial adoption of this Ordinance. requirement, or by denying the application in writing stating the reason or reasons therefor.
W. Fly Ash means any solid particulate matter capable of being gas-borne and consisting essentially of fused ash and/or partially burned
materials like coal, wood, bagasse or other combustible matters. The permit to operate shall be issued or renewed for any year subject to such condition as the Provincial Governor may deem reasonable
X. Food-Service Establishment means any fixed or mobile restaurant, coffee shop, cafeteria, short order café, luncheonette, grill, tea to impose, and upon payment of the permit fees.
room, sandwich shop, soda fountain, tavern, bar, cocktail lounge, night club, roadside stand, industrial feeding establishment, private, public Failure to pay any fee for any year shall be sufficient ground for the revocation of the permit. In case the application is denied, the applicant
or non-profit organization or institution routinely serving food; catering kitchen, commissary or similar place in which food or drink is placed may within ten (10) days from notice of such denial, file a written petition for reconsideration. The decision on said petition shall become final
for sale or for service on the premises or elsewhere; and any other eating or drinking establishment or operation where food is served or after ten (10) days from receipt thereof.
provided for the public with or without charge.
Y. Fuel-Burning Equipment means any equipment, device or contrivance and all appurtenances thereto, including ducts, breechings, fuel- E) Temporary Permit to Operate. An application for temporary permit to operate shall be made in forms prescribed by the Provincial Governor
feeding equipment, ash removal equipment, combustion controls, sacks and chimneys, used primarily, but not exclusively, to burn any fuel or his duly authorized representative within ten (10) days from completion of the installation. It shall be filed in four (4) copies and supported
for the purpose of direct process applications or indirect heating, such as, in the production of hot air, hot water or steam. by an Official Receipt of the application fee and by such documents, information and data as may be required by the Provincial Governor or
Z. Fugitive Particulate means particulate matter which escapes and become airborne from an unenclosed or partly enclosed his duly authorized representative, including the following:
operations, and which is then emitted into the atmosphere without passing or being conducted through a flue pipe, stack or other 1. A certification that the proposed discharge or emission did not qualify for a regular permit to operate; and
structure designed for the purpose of conveying air pollutants into the atmosphere. 2. Proof Showing:
a) Industrial Waste means any liquid, gaseous or solid matter, or other waste substance or a combination thereof resulting from any a) That the applicant is constructing, installing or placing into operation, or has submitted plans and reasonable schedule for
process of industry, manufacturing trade or business or from the development, processing or recovery of any natural resources which may constructing, installing or placing into operation an approved pollution abatement facility or alternative waste disposal system, or that
cause or tend to cause pollution, or contribute to the pollution of the water, air and land resources of the Philippines. the applicant has a waste for which no feasible or acceptable method of treatment or disposal is known or recognized, but is making a
b) Industrial Wastewater means liquid wastes resulting from any process of industry, manufacturing, trade or business or from the bona fide effort through research and other means to discover and implement such a method;
development of any natural resources. b) That the applicant needs time to complete the research, planning, construction, installation or operation of an approved and
c) Inland Water means an interior body of water or water source such as lakes, reservoirs, rivers, streams, creeks, etc., that has acceptable pollution abatement facility or alternative waste disposal system;
beneficial usage other than public inland waters for purposes of these regulations. c) That there is presently no reasonable alternative means of disposing of the wastes other than by discharging them into the water
d) Installation is any structure, equipment, facility or appurtenances thereto, operation of which may be a source of pollution or a means or atmospheric air in the Province.
to control the same. d) That the granting of a temporary permit to operate will be in the interest of the public; and/or
e) Level means the total sound level of all noise as measured with a sound level meter using “A” weighing network. The unit of e) That the discharge of wastes will not be reasonably destructive of the quality of the receiving water body or will not produce
measurement is the Decibel “A”. extremely objectionable odor or nuisance in the air or will not endanger public health.
f) Mixing Zone is the place where the effluent discharge from a point source mixes with a receiving body of water. The area of extent
of the zone shall be determined by the discharger and approved by the PENRO on a case- to-case basis. F) Life and General Conditions of Permit. A permit duly issued by the Provincial Governor shall be valid for the period of one (1) year from the
g) New Source means any source other than existing source; date of issuance unless sooner suspended or revoked. It may be renewed by filing an application for renewal at least thirty (30) days before
h) Noise means an erratic, intermittent or statistically random oscillation, any untoward sound. its expiry date upon payment of the required fess and compliance with requirements.
i) NPI means New/ Proposed Industry or wastewater treatment plans to be constructed. Issuance of the permits shall not relieve the permittee from complying with the requirements of the provisions of this Ordinance and that
j) Objectionable Odor means any odor present in the outdoor atmosphere which, by itself or in combination with other odors, is or may commencement of the work or operation under such permit shall be deemed an acceptance of all the conditions therein specified.
be harmful or injurious to human health or welfare, which unreasonably interferes with the comfortable use and enjoyment of life and
property, or which creates a nuisance. G) Ground for Modification of Permit Conditions. After due notice and public hearing, the Provincial Governor or his duly authorized
k) OEI means Old or Existing Industry representative may modify any existing and valid permit by imposing new or additional conditions, provided, that the permittee is given
l) Capacity means a state which renders materials partially or wholly impervious to rays of light, causing obstruction of the observers reasonable time to comply with such new or additional conditions, upon showing:
view. a. That an improvement in effluent or emission quality or quantity can be accomplished because of technological advancement
m) Other Waste means garbage, refuse, wood residues, sand, lime, cinders, ashes, offal, night-oil, dye stuffs, acids, chemicals and without unreasonable hardship;
other substances not sewage or industrial waste which may cause or tend to cause pollution or contribute to the pollution of water, air b. That a higher degree of treatment is necessary to effect the intents and purposes of the applicable provisions of this Ordinance;
and land resources of the Province. c. That a change in the environment or surrounding conditions requires a modification of the installation covered by a permit to
n) Outlet means the terminus of a sewage works or point of emergence into the waters and/or atmosphere of the Province of any conform to applicable air or water quality standards, as the case may be;
sewage, industrial waste or other wastes. d. That new or changed classification of water requires a modification of the discharge into any public water;
o) Particulate Matter means any material, other than uncombined water, which exists in a finely divided form as a liquid or solid. e. That P.D. 984 and this Ordinance requires the modification of the permit conditions.
p) Permit is the legal authorization to engage in or conduct any construction, operation, modification or expansion of any installation,
operation or activity which will reasonably be expected to be a source of pollution. H) Grounds for Suspension or Revocation of Permits. After due notice and hearing, the Provincial Governor may suspend or revoke any
q) Permit Condition is a statement or stipulation embodied in a permit, compliance of which is necessary for continued validity of the existing and valid permit on any of the following grounds:
permit. a) Non-compliance with or violation of any provision of this Ordinance, and/or permit conditions.
r) Permit to Operate is the legal authorization granted by the Provincial Governor to operate or maintain any installation for a specified b) False or inaccurate information in the application for permit that led to the issuance of the permit.
period of time. c) Refusal to allow lawful inspection prescribed in this Ordinance.
s) Person or Persons include any being, natural or juridical, susceptible of rights and obligations or of being the subject of legal d) Other valid causes.
relations.
t) Pollutant means any substance whether solid, liquid or gaseous which directly or indirectly: For purposes of this Ordinance, backyard livestock and poultry shall be those consisting of a minimum of twenty (20) and one hundred (100)
1. Alters the quantity of any segment of the receiving environment so as to affect or tend to affect adversely any beneficial use heads for the former and the latter, respectively, and attributed to commercial purposes by the proponents thereof.
thereof;
2. Is hazardous or potentially hazardous to health; SEC. 4.D.05 Penalties and Final Provisions.
3. Impacts objectionable odor, noise, temperature change, or physical, chemical or biological change to any segment of the
environment; or A. Administrative Sanctions.
4. Is in excess of the allowable limits or concentrations or quality standard, or in contravention of the condition, limitation or restriction a) No person shall throw, run, drain or otherwise dispose into any of the water, air and/or land resources in the Province of Misamis
herein prescribed. Occidental, or cause, permit, suffer to be thrown, run, drain, allow to seep or otherwise dispose thereto any organic or inorganic matter or any
u) Pollution means any alteration of the physical, chemical and biological properties of any water, air and/or land resources of the substance in gaseous or liquid form that shall cause pollution thereof;
Province of Misamis Occidental, or any discharge thereto of any liquid, gaseous or solid wastes, or any production of unnecessary noise, b) Nuisance. No person shall discharge from any source whatsoever such quantities of air contaminants or other material which constitute
or any emission of objectionable odor that will or is likely to create or which will adversely affect their utilization for domestic, industrial, nuisance as defined under Article 694 to 707 of R.A. 396, otherwise known as the New Civil Code of the Philippines;
agricultural, recreational or other legitimate purpose. The abatement of public nuisance as defined therein shall not affect or stay the proceedings before the Provincial Governor, provided,
v) Primary Contact Recreation means any form of recreation where there is intimate contact of the human body with the water, such however, that he may, at his discretion, take appropriate steps in the interest of justice and public welfare;
as, swimming, water skiing or sky diving.
w) Protected Water means a watercourse or a body of water, or any segment thereof, that is classified as a source of public water c) No person shall operate and maintain any collection system, sewage disposal system or sewage treatment facility unless the same
supply, propagation and harvesting of shellfish for commercial purposes, or spawning areas for Chanos chanos (Bangus) and similar is provided with adequate and effective treatment and covered by a current and valid permit from the Provincial Governor pursuant to an
species, or primary contact recreation, or that which is designated by competent government authority or by legislation as tourist zone, application duly filed;
national marine park and reserve, including coral reef, park and reserve.
x) Public Waters means all waters or any river, stream, watercourse, pond, reservoir, lake, estuarine, marine and ground water within d) No person shall conduct land conversion without the Certificate of Acknowledgment
the Province of Misamis Occidental. of the Project by the Provincial Governor or his duly authorized representative;
y) Reduction means any process, including cooking, drying, dehydrating, digesting, evaporating and protein concentration.
z) Ringellman Chart means the chart described in the U.S. Bureau of Mines Information Circular No. 8333 and No. 7718 and used for e) Any person found violating or failing to comply with any order or decision in
measuring smoke density. furtherance of this Ordinance for the abatement of pollution shall pay a fine of
aa) Sewage means the water-carried human or animal wastes from residences, buildings, industrial establishments or other places, Five Hundred Pesos (P500.00) per day for every day while the violation subsists,
together with such water infiltration and surface water as may be present. The admixture of sewage and industrial wastes or other But not to exceed Five Thousand Pesos (P5, 000.00);
wastes as hereafter defined shall also be considered “sewage”.
bb) Sewage System or Sewerage System means pipeline, conduits pumping stations, force mains, constructed drainage ditches and f) Any person who refuses to allow lawful inspection of their premises shall pay a fine
other constructions, devices, and appurtenances used for collecting or conducting sewage, and industrial wastes or other wastes to a of Two Hundred Pesos (P200.00) per day for every day while the violation subsists,
point of treatment, discharged or ultimate disposal. but not to exceed Five Thousand Pesos (P5, 000.00);
cc) Sewage Works means individually or collectively those constructions or devices used for collecting, pumping, treating, and
disposing of sewage, industrial wastes or other wastes or for the recovery of by-products from such sewage, industrial waste or other g) Any municipal official or employee granting the municipal business, Mayor’s Permitto any project or business or allows the continuous
wastes. operation thereof without the required Environment Compliance Certificate maybe subject to appropriate sanctions for misconduct
dd) Smoke means gas-borne particulates resulting from incomplete combustion consisting predominantly, but not exclusively of unbecoming of a public official or employee;
carbon, ashes and other combustible materials.
ee) Solid Waste means all outrescible non-outrescible and discarded materials (except human excrement) including, but not limited h) Any person who shall undertake land conversion without the Certificate of
to, food waste, rubbish, ashes, street cleanings, dead animals, abandoned vehicles, sewage treatment sludge in non-liquid form, Acknowledgement of the Project by the Provincial Governor or his duly authorized
incinerator ash and residue, representative shall pay a fine of Five Thousand Pesos (P5, 000.00) and Five
commercial, industrial and agricultural waste; and special wastes, whether combustible or non-combustible, such as, paper, Hundred Pesos (P500.00) per day for every day while the violation subsists, but not
rags, cartons, woods, tin cans, lawn clippings, glass, drockery or litter of any kind. exceeding Five Thousand Pesos (P5, 000.00), without prejudice to the penalty that
ff) Stack or Duct means any flue, pipeline, chimney or other contrivance arranged to conduct emission into the open air. may be imposed by law hereunder prescribed.
gg) Standard Cubic Meter (scm) means the volume of dry gas which occupies a cubic meter at standard condition.
hh) Standards are definitions of acceptable quality related to a unique local situation, involving political, economic and social factors The fines so imposed shall be paid to the Provincial Government of Misamis Occidental through the ENRO, and failure to pay the fine in any
and including plan for implementation and questions of water use and management. case within the time specified in the above-mentioned Order or Decision shall be sufficient ground for the Provincial Governor to order the
ii) Strong Waste refers to wastewater whose initial BOD value before treatment is equal to or greater than 3,000 mg/L. closure or the stoppage of the operation of the establishment being operated and/or managed by said person or persons until payment of
jj) Treatment Works means any method, construction, device or appliances, appurtenant thereto, installed for the purpose of treating, fines shall have been paid.
neutralizing, stabilizing, disinfecting or disposing of sewage, industrial waste or other waste or for the recovery of by-product from such
sewage, industrial wastes or other wastes. The Provincial Governor shall have the power and authority to issue corresponding writs of execution directing the City or Provincial Sheriff
or other Peace Officers, through the City or Municipal Executives, whom it may appoint to enforce the fine or the order of closure or stoppage
SEC. 4.D.02 Imposition of Fee. There shall be collected the following fee at the rates provided hereunder for the issuance Governor’s of operations.
Permit to every person for the construction and execution of pollution control devices within the Province of Misamis Occidental.
a) Filing Fees for Application P150.00 B. Specific Provisions. No person shall perform any of the following activities without first securing a permit from the Provincial Governor or his
b) Fees for Authority to Construct duly authorized representative for the discharge of all industrial wastes and other wastes which could cause pollution:
Schedule of Fees 1. The construction, installation, modification or operation of any sewage works or any extension or addition thereto;
A. Wastewater Treatment Facilities 2. The increase in volume or strength of any waste in excess of the permissive discharge specified herein or under any existing permit;
Discharge m3/day Fees 3. The construction, installation or operation of any industrial or commercial establishment or any extension or modification thereof or
Up to 30 P200.00 addition thereto, the operation of which would cause an increase in the discharge of waste directly into the water, air and/or land resources of
31 to 100 300.00 the Province or would otherwise alter their physical, chemical or biological properties in any manner not already lawfully authorized;
101 to 500 350.00 4. All water pollution control facilities/installation shall be properly and consistently maintained and correctly and continuously operated in
501 to 1,000 450.00 order in order to maintain an effluent quality;
1,001 to 3,000 550.00 5. No Municipal official or employee shall grant or issue a business permit to any business or project, allowing the continuous operation
Over 3,000 650.00 thereof without the Environment Compliance Certificate (ECC);
B. Air Pollution Sources and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filter and other similar equipment-cu. m./ 6. Any person found violating or non-complying the provisions of this Article on permit regulations shall pay a fine of Five Thousand Pesos
minute (P5, 000.00).
Up to 100 P200.00
 C. Penal Provisions. a. Compaction Test
Wednesday, May 31, 2018
P 525.00/test
16
a) Payment of fines may also be enforced by appropriate action in a court of competent jurisdiction. The remedies provided in this sub- b. Grading Services 160.00/service
section shall not be a bar to nor shall affect any other remedies provided for in this Ordinance, but shall be cumulative and additional to c. Field Density Test 370.00/test
such remedies. d. Liquid Limit test 210.00/test
b) Any person who shall violate any of the provisions contained herein and of this Article or any order or decision of the Provincial Governor e. Plastic Limit Test 210.00/test
shall be subjected to a penalty not to exceed Five Thousand Pesos (P 5,000.00) or by both fine and imprisonment, upon conviction and in f. Specific Gravity Test 210.00/test
addition such person may be required or enjoined from continuing such violation as hereinafter provided. g. Absorption Test 150.00/test
c) Any person who shall refuse, obstruct, or hamper the entry of the duly authorized representative of the Provincial Governor into h. Abrasion Test 630.00/test
any property of the industrial, manufacturing, processing or commercial use during reasonable hours for the purpose of inspecting or i. Moisture Content Test 210.00/test
investigating the imminent pollution, shall be liable to a fine not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not
exceeding three (3) months, or both. Description Operated/ Hour Rates per/8hrs operation Capabilities
d) In case the violator is a juridical person, the penalty shall be imposed on the managing head responsible for the violation. 1. Asphaltic Concrete Plant P81, 050.00 60 Tons Asphalt Batching /Day
2. Portable Concrete Batching Plant P17,400.00 30 Mins/Batch 5 cu. M/Batch
D. Final Provisions. Persons who, before the effectivity of this Code, have already complied with the requirements of, or have been issued a 3. Rock Crusher Portable Parker P1, 634.42 P13, 075.37 Crushing Aggregates 100 tons/
permit to operate pursuant to the provisions of the Rules and Regulations of P.D. 984 shall upon request and after due notice and evaluation hour
be given adequate period of time for compliance with the requirements of this Code, which shall include a time of engineering studies, time 4. Bulldozer Komatsu D65A-8 P2, 195. 00 P17, 560.00 Quarrying 50 cu. m/hour
of fabrications and time for construction or modification of the installation. 5. Bulldozer with Ripper +35% P2, 948.75 P23,590.00 Quarrying 50 cu. m/hour
ARTICLE E 6. Backhoe Crawler MS180 P1, 835. 00 P14,680.00 Excavation 0.80 cu. M capacity
TAX ON SHIPMENT OF COCONUT LUMBER 7. Backhoe Crawler w/Breaker +35% P2,477.50 P19,820.40 Excavation 0.80 cu. M capacity
8. Backhoe Crawler PC 200-3 P1, 905. 00 P15,240.00 Excavation 0.80 cu. M capacity
SEC. 4.E.01 Imposition of Tax. There is hereby levied a tax at the rate of P0.22 per board foot on coconut lumber shipped outside the 9. Loader Crawler Komatsu D-60S-T/DD P1, 488. 75 P11,910.00 Loading 1.00cu. m capacity
territorial boundaries of the Province of Misamis Occidental. 10. Loader Wheel TCM/Clark 75B P1,317.50 P10,540.00 Loading 1.53 capacity
11. Road Grader MG500 P1,156.25 P9,250.00 Spreading 50 cu. m/hour
SEC. 4.E.02 Payment of Tax. Prior to shipment, owners and/or shippers of coconut lumber must pay the herein tax to the Provincial Treasurer 12. Roller Bomag BW210DH P1,467..50 P11,740.00 Compacting 11 tons capacity
or his duly authorized representative. 13. Crane Crawler Type P2,142.50 P17,140.00 Lifting/File Driving 46-50 tons capacity
14. Crane Truck Mounted P2,200.00 P17,600.00 Lifting/File Driving 46-50 tons capacity
SEC. 4.E.03 Authority of Provincial Treasurer. The Provincial Treasurer is hereby authorized to apprehend and impound cargo trucks and/or 15. Crane Hydraulic P2,573.50 P20,590.00 Lifting/File Driving 46-50 tons capacity
any vehicle loaded with coconut lumber crossing or attempting to cross the territorial boundaries of the Province with intent to evade the payment 16. Hammer Diesel MB25 P1,317.50 P10,540.00 Loading 1.53 capacity
of the tax herein imposed and deposit the same to the nearest PNP Station. For this purpose, he may call upon any member of the Philippine 17. Hammer Diesel MB35 P1,156.25 P9,250.00 Spreading 50 cu. m/hour
National Police for assistance. Failure to redeem the coconut lumber confiscated within thirty (30) days shall mean forfeiture thereof and authorize 18. Hammer Vibratory P1,467.50 P11,740.00 Compacting 11 tons capacity
the Provincial Treasurer to dispose of the same in accordance with law. 19. Transit Mixer8-10 CV.DYS P2,142.50 P17,140.00 Lifting/File Driving 46-50 tons capacity
20. Concrete Mixer (1 Bagger) P2,200.00 P17,600.00 Lifting/File Driving 46-50 tons capacity
SEC. 4.E.04 Release of Confiscated Coconut Lumber. Upon payment of the tax due together with the penalty charge at a rate of twenty- 21. Concrete Paver Roller Screed P3,310.00 P26,480.00 Concrete Paving
five (25%) percent, prior to forfeiture, the confiscated coconut lumber shall be released to the lawful owner thereof. 22. Concrete Vibrator Gasoline P82.50 P660.00 Concrete Vibration 50 mm
23. Concrete Saw Gasoline Self Propelled P348.78 P2,790.25 Concrete Cutting Max 6 ¾” Depth Capacity
SEC. 4.E.05 Presentation of Proof of Payment. All shippers and/or owners must present proof of payment of the herein tax to the Provincial 24. Plate Compactor (Vibratory) P158.15 P1,265.26 Compacting
Treasurer or his duly authorized representative upon demand thereof. 25. Air Compressor 161-185 CFM P442.50 P3,540.00 Power Generation 161-185 CFM Capacity
26. Jack Hammer/P. Breaker P337.50 P2,700.00 Breaking
SEC. 4.E.06 Duty of Shipowners. Prior to loading, shipowners must require the owners and/or shippers of coconut lumber to present proof 27. Bar Shear/Cutter P386.30 P3,090.43 Bar Cutting Max. 32mm. C40 Capacity
of payment of the herein tax, otherwise, shipment must be refused. 28. Bar Bender P439.40 P3,515.21 Bar Bending Max. 32mm. C40 Capacity
29. Water Pump Diesel P126..27 P1,010.20 Water Pumping 900.00 LPM Capacity
SEC. 4.E.07 Penalty. Any violation of the provision of this Article including misdeclaration thereof shall be punished by a fine of not 30. Welding Machine Electric Driven/DC Output P372.50 2,980.00 Welding/Cutting 500.00 APMS capacity
less than One Thousand Pesos (P1, 000.00) nor more than Five Thousand Pesos (P5, 000.00) or an imprisonment of not less than two (2) 31. Oxy-Acetylene/ Cutting Outfit P67.50 P540.00 Cutting
months nor more than one (1) year, or both, at the discretion of the Court. 32. Chainsaw w/o Blade P580.00 P4,640.00 Cutting
33. Generator set P132.54 P1,060.33 Power Generation 64-125 KVA 51-100HP
CHAPTER V 34. Dump Truck (12-15 Cu. Yds) P1,183.75 P9,470.00 Hauling/Transporting 9.17-11.46 cu. M
SERVICE FEES AND PROVINCIAL CHARGES 35. Water Truck (5000-6000 Gals) P1,883.75 P15,070.00 Water Supply 5000-6000 Gals Capacity
36. Trailer 60 Ton P4.25/Hour/Km. P1,202.50 P9,620.00 Transporting 15 tons/trip
ARTICLE A 37. Cargo Truck (9-10 Tons) P963.75 P7,710.00 Hauling/Transporting 9-10 Ton Capacity
SECRETARY’S FEES
M) Photocopy or any other copy produced by copying machine P5.00/page
SEC. 5.A.01 Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and
documents. SEC. 5.A.02 Exemption. The fees imposed in this Article shall not be collected for copies furnished to other office or branches of the
government for official business, except, for copies required by the court at the request of the litigants, in which case charges shall be made in
Certification and/or issuance of certified copies/other related services: accordance with the schedule in Section 5A.01.
A) By the Provincial Assessor’s Office
Charges Rate SEC. 5.A.03 Time of Payment. The fees shall be paid to the Provincial Treasurer at the time of the request, written or otherwise, for the
a. Sketch Map/ PLAN P 100.00/copy issuance of the copy of any record or document is made.
b. Certified True Copy of Tax Declaration 150.00/copy
d. Certified True Copy of Documents 100.00/page SEC. 5.A.04 Duty of the Officer Issuing the Copies. It shall be the duty of the Officer-In- Charge issuing the copies of the documents and
e. Certification of Land History 150.00/parcel papers and certificates specified in Section 5.A.0.1 to have the corresponding fees collected, and annotate the number and date of issue of the
f. Certification of Real Property Holdings 100.00/ transaction Official Receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates.
g. Certification of No Real Property/ies 75.00/ transaction
h. Various Certifications 100.00/ transaction SEC. 5.A.05 Penalties for Violation, Effect of Documents, Papers and Certificates Not Duly Issued. Any officer violating the provisions
i. Reproduction of Maps of this Article shall be fined of not less than Fifty Pesos (P50.00), but not more than One Hundred Pesos (P100.00), without prejudice to the filing
i.1. Bond Paper Size 75.00/page of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be
i.2. Section Map Size 150.00/copy validly used for the intended purpose or purposes thereof.
i.3. Base Map Size 200.00/copy
j. Issuance of a New Tax Declaration 150.00/T.D. ARTICLE B
k. Annotations of Documents 75.00/annotation FEES FOR THE USE OF PROVINCIAL GOVERNMENT FACILITIES/EQUIPMENTS (Economic Enterprise)
l. Cancellation of Annotations 75.00/cancellation
m. Request for Conduct of Ocular Inspection (field)/parcel 350.00/parcel SEC 5. B. 01 Imposition of Fees. There shall be imposed and collected the following fees for the use of the Provincial Government facilities.
n. Processing fees for Assessment Transactions 50.00/FAAS (RPU) The sound system, security & physical arrangement of tables and chairs shall be the responsibility of the Renter:
A) Provincial Cultural and Farmers Training Center
B) By the Sangguniang Panlalawigan Charges Rate
Charges Rate 1. Chairs 5.00/each
a. Accreditation Fee of NGOs & POs 1,100.00 2. Deposit for Damages (Refundable) 500.00/day
b. Renewal of Accreditation of NGOs & POs 1,000.00 3. Table 2X8 30.00/day
c. Certified copies of Resolutions 30.00/copy 4. Table 2X4 15.00/day
d. Certified copies of Ordinances 60.00/copy 5. Tent 3x3 100.00/day
e. Transcript of Stenographic Notes 15.00/copy 6. Tent 3x6 200.00/day
f. Photocopying 2.00/page 7. Tent 5x7 500.00/day
g. Filing Fee of Motion for Postponement 250.00/motion 8. PCFTC RENTAL 8 HOURS P 2,500.00
H. Filing Of Administrative Case (Disciplinary Action) 500.00 a. Package 1: (8 Hrs. Rental with 150 chairs, 15 tables with Air Condition
a.1 Building Rental (P2,500.00/day) 2,500.00
C) By the Provincial Treasurer’s Office a.2 Electricity Fee/Aircon 8,000.00
Charges Rate a.3 (3-utility, 1 electrician) 4 persons x P300.00 1,200.00
a. Certification on Tax Payment 75.00/certification a.4 Additional Fee/Hour in excess of 8 hours 1,320.00
b. Provincial Clearances 75.00/certification b. Package 2: (4 Hrs. Rental with 150 chairs, 15 tables with Air condition
c. Cancellation of Official Receipt 30.00/Official Receipt b.1 Building Rental (P2,500.00/day) 1,250.00
d. User’s Service and Maintenance Fee b.2 Electricity Fee/Aircon 4,000.00
• For local employment, LTO requirement all Travel 50.00 b.3 (3-utility, 1 electrician) 4 persons x P300.00 1,200.00
Abroad, all VISA Requirements, School Visa, Seaman b.4 Additional Fee/Hour in excess of 4 hours 1,320.00
Book, for Deportation, Passport renewal, CA c. Package 3: (8 Hrs. Rental with 150 chairs, 10 tables, NO Air condition
requirement, SSS requirement, BID requirement, DOT c.1 Building Rental (P2,500.00/day) P 2,500.00
requirement, for probation, ID Purposes, Enlistment c.2 Electricity Fee 500.00
AFP, Enlistment PNP, for Promotion, Marriage Requirement, c.3 (3-utility, 1 electrician) 4 persons x P300.00 1,200.00
PNP Requirement, NSO Requirement, Lateral c.4 Additional Fee/Hour in excess of 8 hours 375.00
Entry, PRC Requirement, Other requirements d. Additional Chairs 5.00/each
• Permit to carry firearms, Firearms License, Special e. Additional Table
Investor Residence Visa, SEC Requirement, POEA e.1 2 ft. x 8 ft. table 30/day/each
Requirement, NFA Requirement, PRA Requirement, e.2 2 ft. x 4 ft. table 15/day/each
NTC Requirement, Change of Gender, Business 9. PGMO MINI THEATER RENTAL FOR 8 HOURS P 1,000.00
Requirement, Change of Name, Adoption, a. Package 1: (8 Hrs. Rental with 100 chairs, 10 tables with Air Condition
Correction of Birthdate. a.1 Building Rental (P1,000.00/day) 1,000.00
• ACR Requirement, Cancellation of ACR, a.2 Electricity Fee/Aircon 1,000.00
Repatriation, Naturalization a.3 (2-utility, 1 electrician) 3 persons x P200.00 600.00
a.4 Additional Fee/Hour in excess of 8 hours 375.00
f. Accountable Forms b. Package 2: (8 Hrs. Rental with 10 tables, NO Air Condition
ACCOUNTABLE FORMS b.1 Building Rental (P1,000.00/day) 1,000.00
Form No. Name/description Amount b.2 Electricity Fee/Fans 400.00
AF 51 Official receipt 138.00 /stub or pad b.3 (2-utility, 1 electrician) 3 persons x P200.00 600.00
AF 52 Cert. of Ownership of large cattle 253.00/stub or pad b.4 Additional Fee/Hour in excess of 8 hours 175.00
AF 53 Cert. of Transfer of Ownership of large cattle 139.15/stub or pad 15% of the unit cost c. Additional Chairs 5.00/each
AF 54 Marriage License & Fee Receipt of 2.00 pesos 149.50/stub or pad but not less than the d. Additional Table
AF 55 C Cash Ticket 1.00 103.50/stub or pad amount per stub or pad d.1 2 ft. x 8 ft. table 30/day/each
AF 55 D Cash Ticket 2.00 103.50/stub or pad d.2 2 ft. x 4 ft. table 15/day/each
AF 55 E Cash Ticket 5.00 103.50/stub or pad B) Function Halls
AF 56 Tax Receipt 197.80/stub or pad Charges Rate
AF 57 Slaughter permit 109.25/stub or pad 1. PGMO Old Function Hall
AF 58 Burial permit 79.35/stub or pad Aircon 8 hours with 100 chairs & 10 tables
Delivery Receipt on Sand and Gravel 100.00/stub or pad a. Building Rental P1,000.00/day
b. Electricity Fee/ 2 aircon 3 tons 1,500.00
D) By the Provincial Accounting Office c. Additional Fee/ hour in excess of 8 hours 350.00
Charges Rate d. 1-Utility, 1 Electrician (2 xP300) 600.00
a. Certification on Remuneration P50.00/copy 2. PGMO New Function Hall (Capitol New Building)
b. Certification of Premium/Loan Payments Aircon 8 hours with 100 chairs & 10 tables
(i.e. Pag-ibig, GSIS, PhilHealth) 75.00/copy a. Building Rental P1,000.00/day
50.00/copy if below 5 years (employment) b. Electricity Fee/ 2 aircon 5 tons/ outlets 2,000.00
75.00/copy if 5 years and above c. Additional Fee/ hour in excess of 8 hours 400.00
E) By the Provincial Veterinarians’ Office d. 1-Utility, 1 Electrician (2 xP300) 600.00
C) MOPAC RATES
For inspection and issuance of clearance in connection with the activity of transporting outside of the Province of Misamis Occidental the 1) Olympic Sized Swimming Pool: Entrance P50.00/head
following: 2) Rubberized Oval/Track
Charges Rate Fees Amount
a. Carabaos P 100.00/head a) Student and Senior Citizen (I.D. must be presented
b. Cattle/Horses 100.00/head upon payment at the Provincial Treasurer’s Office or at the
c. Goats/Pigs 30.00/head MOPAC entrance gate) P10.00
d. Native Chicken: b) Public Users P20.00
Below ten (10) heads 5.00/head 3) Football Field
More than ten (10) heads 10.00/head Fees during Day Time Amount
e. Game cocks/other fowls 10.00/head a) Individual Student Athletes (walk-in and
f. Hides of Carabaos/Cows/Horses/Goats etc. 20.00 for the whole piece not program-based) P 20.00
g. Other four-legged animals 30.00/head b) Team (11 A-side) P200.00
c) Team (7 A-side) P100.00
F) By the Governor’s Office: Fees during Night Time
a. Fines and penalties imposed under the Provincial SMOKE – FREE Ordinance d) Individual Student Athletes P 40.00
e) Team (11 A-side) P400.00
G) By Bids and Awards Committee f) Team (7 A-side) P200.00
Charges Rate
a. Certified copies of BAC Resolutions/ Sale of Bid 4) Grandstand. The rates shall be based on the whole day use. Whole day means a maximum of 8 hours from 8:00 a.m
Documents 2% of Approved Budget for the Contract (ABC) 25.00/Resolution/ Copy to 5:00 p.m. An additional cost of rental as cleaning fee of the facility shall be set by the Complex Management Committee.
b.Sale of Bid Documents Adoption of RA 9184 and other Fees Amount
subsequent amendments or issuances a) Meetings, Conventions and similar events P15,000.00
c. Processing for Renewal of Accreditation 300.00 b) Concerts and similar events P20,000.00
d. Band Services 1,100.00/affair c) 2 Small Bleachers (Day Time Rate)
Bidding Documents Standard Rates Single P5,000.00
Approved Budget for the Contract Maximum Cost of Bidding Documents Double 8,000.00
(in Philippine Pesos)
500,000 and below 500.00 a) 2 Small Bleachers (Night Time Rate)
More than 500,000 up to 1 Million 1,000.00 Single P7,000.00
More than 1 Million up to 5 Million 5,000.00 b) Double 10,000.00
More than 5 Million up to 10 Million 10,000.00 5) Rehearsal Charges at the Grandstand
More than 10 Million up to 50 Million 25,000.00 Charges Amount
More than 50 Million up to 500 Million 50,000.00 a) Without Electricity (Day Time Rate) P250.00/hr.
More than 500 Million 75,000.00 b) With Electricity (`Day Time Rate) P400.00/hr.
H) By the Provincial Library c) With Lights but without Electrical Sounds (Night Time Rate) P500.00/hr.
Charges Rate d) With Lights and with Electrical Sounds (Night Time Rate) P600.00/hr.
a. Library Card P20.00 6) Ticket Sales Share. The Provincial Treasurer’s Office shall be entitled to a Ticket Sales Share of 5%
b. Penalty on Overdue Books, Magazines, Publications and others 3.00/day/piece out of the gross sales of whatever event.
I) By the Provincial Planning 7) Basketball and Volleyball Courts
Charges Rate Fees Amount
a. Certification P75.00 a) Day Time P200.00/hr.
b. Copy of Development Plans (hard copy) 5.00/page b) Night Time P300.00/hr.
c. Copy of Development Plans (soft copy, exclusive of flash drive) P100.00/copy 8) Commercial Stalls
d. Reproduction of Maps Fees Amount
i.1. Bond Paper Size 75.00/page a) Eight (8) standard stalls Subject to public bidding with a minimum
i.2. Section Map Size 150.00/copy bid price of FIVE THOUSAND PESOS (P5,000.00)
i.3. Base Map Size 200.00/copy b) One (1) stall under the main stairs of
J) By the Human Resource Development & Management Office the main entrance (Strategic Space) Subject to public bidding with a minimum bid price of
Charges Rate TEN THOUSAND PESOS (P10,000.00)
a. Certification on Employment P50.00/ certification c) All exclusive of actual electricity and water consumption
b. Service Record 100.00/ record 9) Pool Site Café. The rental fee of the Pool Site Café shall be subject to public bidding with a minimum bid price of
K) By the Provincial Budget Office FIVE THOUSAND PESOS (5,000) exclusive of the actual electricity and water consumption.
Charges Rate 10) Ten (10) Classrooms.
a. Certification P75.00/ certification Fees Amount
b. Copy of Budget (hard copy) 5.00/page a) Two (2) Classrooms Intended for public use.
c. Copy Budget (soft copy, exclusive of flash drive) P100.00/copy b) Eight (8) Classrooms Subject to public bidding with a minimum
L) Provincial Engineer’s Office bid price of FIVE THOUSAND PESOS (P5,000.00)
a. Rentals of Materials Testing Laboratory Equipments/Apparatus 11) Parking Fee.
Charges Rate Fees Amount
 a) Cars P10.00/park 21. Alkaline Phosphatase
Wednesday, May 31, 2018
375.00
17
b) Motor P5.00/park 22. Acid Phosphatase 450.00
D) MOAP RATES 23. SGPT 450.00
1. Function Hall 24. SGOT 320.00
# of Hours Use Conditions With Air-conditioning Without Air-conditioning 25. Bilirubin 400.00
Half Day (4 hours) MOAP Catering P 4,500.00 P 3,000.00 26. Sodium 300.00
Whole Day (9 hours) MOAP Catering P 8,000.00 P 5,000.00 27. Potassium 600.00
Additional Hour MOAP Catering P 1,000.00 P 500.00 28. Total Protein 375.00
Evening Use (Starting 6pm)MOAP Catering higher 29. Albumin 375.00
rate because of higher 30. CKMB 750.00
maintenance cost and 31. Glycosylated haemoglobin (HbA1c) 1,200.00
employee overtime costs P 1,500.00 P 1,000.00 32. Salmonella Typhi (tubex) Test 800.00
2. Dormitories 33. Hbs Ag (Qualitative) 350.00
Family Room P 1,500.00 ( without breakfast) 34. Hbs Ag (Quantitative) 750.00
35. Pregnancy Test 190.00
E) MOEDRC RATES 36. Drug Test 400.00
Fees Amount 37. HCV (Qualitative) 400.00
1. Sale of Farm products 38. HCV (Quantitative) 750.00
a. Tissue culture/planting materials P15.00 39. Gram Stain 150.00
b. Falcata and Mahogany 5.00 40. AFB Stain 300.00
c. Brazilian Falcata 7.00 41. Wet Smear 150.00
d.Vegetables in pots 50.00 42. KOH Stain 150.00
2. Fruit Trees 43. India Ink 150.00
a. Marang/Nangka 10.00 44. Blood Culture & sensi test 1,950.00
b. Grafted/Marcotted 50.00 a. w/ growth
3. Ornamental Plants b. w/o growth &API
a. Big Pots 30.00 c. w/o growth
b. Medium Pots 20.00 45. Culture & Sensi Test (Urine Culture and Sensi Test) 1,800.00
c. Small Pots 10.00 a. w/ growth
3.Vermicast 5.00/kg b. w/ growth & API
4. Vermitea 30.00/kg c. w/o growth
5. Trichoderma 10.00/kg 46. Accucheck S. Typhi1 270.00
6. Dormitories 200.00/per head min. of 10 persons 47. HIV 600.00
7. Function Hall 3, 000.00/8hrs max. of 150 persons 48. Discharges (CSF, Pleural, Wound) Culture Sensi 900.00
F) MODTRC a. w/ growth
Fees Treatment Fee b. w/ growth and API
1. Admission Fee c. w/o growth
a. Resident P 4,000.00/month 50. Water Bacteriology (MTFT) 450.00
b. Non-resident 12,000.00/month 51. Trop T 1,000.00
G) Misamis Occidental Provincial Housing Project 53. Stat Na+K+ 1,800.00
1. Reservation Fee 54. Stat (ABG) 1,200.00
2. Loan Processing Fee 55. Lipid Panel 975.00
3. Facilities 56. RPR 150.00
c.1 Multi-Purpose Hall 57. Malaria Smear 300.00
No. of Hours Use Conditions Rate C apacity 58. ASO Titer 600.00
1. Half Day (4 hours) MOPHP Multi-purpose Hall Venue P 750.00 50 persons 59. Calcium 300.00
2. Whole Day (9 hours) - do - 1,000.00 - do - 60. Anti-HBS 750.00
3. Additional Hour - do - 150.00 - do - 61. Reticulocyte count 150.00
4. Evening Use (6pm-12mn) - do - 1,000.00 - do - 62. Hemogluco/RBS Test 180.00
f. Rental of Equipments 63. Thyroid Panel 2,250.00
Charges and Fees Rate 64. TT3 750.00
1. Rental of Tractors 2,000.00/hectare 1 Plowing & 1 Harrowing Fuel is shouldered by the farmer 65. TT4 750.00
2. Drilling Machine (Old) 9,130/8hrs.(Actual Drilling Operation) 66. TSH 750.00
3. Drilling Machine 10,660.00/8hrs.(Actual Drilling Operation) 67. Serum Amylase 480.00
68. Protime 900.00
ARTICLE C 69. PSA 1,500,00
CHARGES AND FEES (MOMEE) 70. Hemo Dialysis 3,500.00/session
71. 15% Increase Hemo Dialysis except 2D Echo
SEC. 5.C.01 Imposition of Hospital Charges and Fees. There shall be imposed in all hospitals owned and operated by the Provincial F) Blood Bank
Government of Misamis Occidental the following charges and fees, to wit: Charges Rate/Fees
A) Hospital Charges and Fees 1. Donor Screening 1,800.00
Charges Rate/Fees 2. Without Donor 1,800.00
1. OPD Consultation Fee 100.00 3. With One Donor 1,200.00
2. Research Fee 100.00 4. Platelet Count Processing 1,000.00
3. Dental Certificate 50.00 5. Cross Matching 275.00
4. Medical Certificate 50.00 6. Hbs AG 360.00
5.For Foreign Purposes 7. ICU 1,800.00
5.1 Domestic 200.00 a. ICU Bed Rate 1,800.00
5.2 Professional 300.00 b. Cardiac Monitor 600.00/day
6. Driver’s License 250.00 c. Infusion Pump/Syringe Pump 600.00/day
7. School Purposes 20.00 8. Pulse Oximeter 600.00/day
8. Sick Leave 50.00 9. Respirator 1,200.00/day
9. Maternity/Paternity Leave (Certificate) 50.00 10. Oxygen Full Tank(contents) 1,200.00
10. Certificate of Confinement 50.00 11. Oxygen/lb 2.00/lb
Charges Rate/Fees G. OB/GYNE Dept.
11. Neuro Exam 350 Charges (Procedure per admission) Rates/Fees
12.Other Purposes 100.00 1. IV Insertions 100.00
13. Certificate of Live Birth 100.00 2. SS Enema 100.00
14. Death Certificate 100.00 3. NGT Insertion 100.00
15. Fetal Death Certificate 100.00 4. Catheterization 100.00
16. Compensation and other Insurance Claims 150.00 5. Skin Preparation 100.00
17. Certification of Medical Records 100.00 6. Perillite 100.00
18. Ambulance 300 + price of 1 liter fuel (1 liter/8km) 7. Ice Cap 50.00
19. Delivery Fee (per package) 2,500.00 8. Hot Water Bag 20.00
20. Circumcision 300.00 9. Nebulization (excluding medicine) 100.00
B) Radiology Dept. 10. Suctioning 100.00/day
X-Ray Examinations Charges Rate/Fees 11. Wound Dressing (excluding supplies) 100.00
1. Chest PA View 250.00 12. Perineal Care (w/o shave) 100.00
2. Lateral View 250.00 13.. Perineal Care (w/shave) 100.00
3. Bucky Tech 300.00 14. IE (with gloves, jelly, cotton balls, betadine) 200.00
4. AP & Lateral View (Pedia) 300.00 15. Vaginal Douch 100.00
5. Lordotic View 250.00 16. Blood Transfusion Insertion 100.00
6. Skull Series 750.00 (3 shots) 17. Cord care/dressing 50.00
7. Mastoid Series 250.00 (3 films) 18. IM Injection 50.00
8. Paranasal Sinuses 500.00 (2 films) 19. IVTT Injection 50.00
9. Nasal Bone 300.00 20. SC Injection 50.00
10. Mandible 500.00 (3 films) 21. Skin Testing 50.00
11. Temporo-Mandibular Joints 300.00 H) Operating Room ( No increase due to old facilities)
12. Facial Bone 450.00 Charges Rates/Fees
13. Neck (foreign body localization) AP/L View 300.00 1. Operating Room Fee Cap
14. Cervical Spine AP/L Views 300.00 2. Relative Value Unit (RVU) 30 and below 1,060.00
15. Scoliotic Series 1,300.00 3. Relative Value Unit (RVU) 31 to 80 1,350.00
16. Abdomen Flate Plate 4. Relative Value Unit (RVU) 81 and above 3,490.00
a. Upright 250.00 5. Case Type Classification for Surgical Procedures
b. Lateral Decubilus 250.00 6. Catastrophic Cases
c. Lateral View 250.00 7. Intensive Cases
17. KUB 500.00 8. Ordinary Cases
18. Shoulder 250.00 9. Surgical Procedure Relative Value Unit (RVU)
19. Clavicle 250.00 I) NICU & DR
20. Fistulogram 700.00 Charges Rates/Fees
21. Scapula 200.00 1. IV Insertion 100.00
22. Sternum 200.00 2. NGT Insertion 100.00
23. Arm (Humerus) 200.00 3. Suctioning 300.00/day
24. Elbow 300.00 4. Cutdown 500.00
25. Forearm (Radio Ulna) 300.00 5. Ambu Bagging 500.00/day
26. Wrist 300.00 6. ET Tube Insertion 500.00
27. Hand 300.00 7. Lavage/Gavage 250.00
28. Thigh 300.00 8. Blood Transfusion using Infusion Pump 300.00/day
29. Leg 300.00 9. Gooseneck 100.00/day
30. Knee Joint 300.00 10. Cord Dressing 50.00
31. Ankle 300.00 11. Photo-Therapy Bed Treatment per Day 500.00
32. Foot 450.00 12. Umbilical Catheter Insertion 500.00
33. Calcaneous (OS CALCIS) 450.00 13. Incubator per day 1,000.00
34. Sacrum AP/L Views 600.00 14. NICU Room Rate per day 1,500.00
35. Coccyx AP/L Views 600.00 15. Suturing (Excluding Supplies) 200.00
36. Thoracic-Lumbar Spine AP/L Views 400.00 16. ICU High Risk Pregnancy Unit 1,500.00
37. Thoracic-Spines AP/L Views 400.00 17. ICU Pulmonary Unit 1,500.00
38. Lumbar Spines AP/L Views 400.00 J) Nursing Ward & Medical Services (Procedure/ admission: Excluding Supplies)
39. Lumbo-Sacral AP/L Views 600.00 Charges Rates/Fees
40. Pelvis AP View 300.00 1. IV Insertions 100.00
C) Special X-Ray Procedures (Procedures only) 2. SS Enema 300.00
Charges Rate/Fees 3. Paracentesis 500.00
1. Barium Swallow (Esophagogram) 700.00 4. Thoracentesis 500.00
2. Upper G-1 Series 1,000.00 5. Lumbar Tap 500.00
a. Barium Enima 1,000.00 6. NGT Insertion 250.00
3. Colonogram 700.00 7. Catheterization Insertion 250.00
b. Small Bowel Series 1,000.00 8. Skin Prep 100.00
c. IVP/IVU 1,000.00 9.Tracheostomy 1,500.00/base PHIC package
4. Oral Cholanglogram 1,000.00 10. 1Perilite per use 100.00
5.T Tube Cholanglogram (Operative-Non-operative) 11. Ice Cap Application 50.00
6. IV Cholanglogram 700.00 12. Hot Water Bag 50.00
7.Myelogram 1,000.00 13. Nebulization 100.00
8. Cystogram 500.00 14. Suctioning 300.00/day
9. Hysterosalpingogram 500.00 15. Wound Dressing 100.00/day
10. Dental Xray 200.00 16. Perineal care 100.00
D) Ultrasound 17. IE 100.00
Charges Rate/Fees 18. Vaginal douch 100.00
1. Abdomen Lower 800.00 19. Hot Sitz Bath 100.00
2. Abdomen Upper 800.00 20. Condom Catheterization 100.00
3. Abdomen Whole 1,400.00 21. Ambu Bagging per use 100.00
4. Breast 500.00 22. ET Tube Insertion 100.00
5. Cardiac 400.00 23. ECG 350.00
6. Hemithorax (Bilateral) 650.00 24. Suprapubic Catheter Insertion 1,000.00
7. Hemithorax (Unilateral) 500.00 25. IM Injection 50.00
8. Hepatobiliary Tree 500.00 26. IVTT Injection 50.00
9. Kidney Ureters, Bladders (KUB) 500.00 27. SQ Injection 50.00
10. KUB + Prostate (Pre & Post Void) 500.00 28. Skin Testing 50.00
11. Liver 700.00 29. Umbilical Catheter Insertion 200.00
12. Pelvis Non Pregnant 400.00 30. I and D 500.00
13. Pelvis Pregnant (Biometry) 500.00 31. Suturing 500.00/without supplies
14. Pelvis Pregnant (Biophysical) 500.00 32. Casting Forearm Adult 500.00
15. Scrotum 500.00 33. Casting Forearm pedia 500.00
16. Thyroids 500.00 34. Casting Leg Adult 500.00
17. Transcranial 700.00 35. Casting Leg Pedia 500.00
18. Transrectal 700.00 36. Catheterization w/ indwelling catheter & urine bag 100.00
19. Transvaginal 1,000.00 37. Removal of foreign body 500.00
10. Single Organ 400.00 38. Urethral Dilation 500.00
11. 2D echo 3,500.00 39. Hemodialysis 3,850.00/person
12. Ultrasound guided procedure 1,950.00 K) Dental Services
13. Neck 500.00 Charges Rates/Fees
E) Laboratory Section 1. Tooth Extraction (Per tooth) 200.00/tooth
Charges Rate/Fees 2.Filling: 30% increase
1. Complete Blood Count 210.00 a) Permanent (Light Cure) 260.00
2. Hemoglobin/Hematocrit 150.00 b) Temporary 80.00
3. Platelet Count 225.00 c) Glass lonomer 75.00
4. Clotting/Bleeding Time 150.00 3. Prophylaxis 300.00
5. Peripheral Smear 600.00 1. Dental Certificate
6. ESR 410.00 a) Student 50.00
7. Urinalysis 80.00 b) Employment 100.00
8. Urine Albumin 150.00 c) Abroad
9. Urine Sugar 80.00 Domestic 200.00
10. Urine Ketone 150.00 Professional
11. Stool Exam 75.00 a) Medico Legal 150.00
12. Occult Blood 300.00 e) Others (Consultation) 150.00
13. ABO Blood Typing 200.00 L) Room and Board
14. Fasting Blood Sugar 220.00 Charges Rates/Fees
15. Cholesterol 200.00 1. Private Room (Air-Conditioned) Yellow Room (Air-Conditioned) 1,500.00
16. Createnine 200.00 2. Green Room (Air-Conditioned) 1,500.00
17. Uric Acid 200.00 3. Suite Room (Air-Conditioned) A 1,700.00
18. BUN 200.00 4. Suite Room (Air-Conditioned) B 1,500.00
19. Triglycenine 350.00 5. Private Room 1,500.00
20. HDL/LDL Cholesterol 350.00
 7. Semi-Private per bed/day (Level III) 800.00
Wednesday, May 31, 2018
be added a statement of the sum demanded and a note of the time and place of sale.
18
8. Semi-Private per bed/day (Level II) 800.00 c) Publication. The Officer executing the distraint shall fortwith cause a notification to be exhibited in not less than three (3) public and
9. Payward (Medicare Patients) Level III 550.00 conspicuous places in the territory of the Province where the distraint is made, specifying the time and place of sale, and the articles
10. Payward (Medicare Patients) Level II 550.00 distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor or of the property as above specified
11. Payward (Medicare Patients) Level I 550.00 and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Provincial Governor.
12. Service Ward 400.00 d) Release of Distrained Property upon Payment Prior to Sale. If at any time prior to the consummation of the sale all proper charges are
M) Water Quality Control paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner.
Charges Rates/Fees e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at
1. Water Quality Control 250.00 public auction to the highest bidder for cash. Within five (5) days after the sale, the Provincial Treasurer shall make a report of the proceedings
2. PHC 15.00 in writing to the Provincial Governor.
3. Water Bacteriology 200.00 Should the property distrained be not disposed of within One Hundred and Twenty (120) days from the date of distraint, the same shall be
4. Sputum Exam 100.00 considered as sold to the Provincial Government for the amount of the assessment made thereon by the Committee on Appraisal and to the
5. Malarial 100.00 extent of the same amount, the tax delinquencies shall be cancelled.
6. Leprosy Said Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman with a representative from the Commission on
7. Filaria 100.00 Audit and the Provincial Assessor as members.
8. Kato Katz Smear 100.00 f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to
9. Primary Health Care Exam 100.00 delinquency and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall be returned
N) Physical Therapy Treatment Fee (NEW) to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and
Charges Rates/Fees preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the
1. NEURO CASE 1 (Case that will require Mobility, Transfer, and Functional Gait Retraining) 250.00 proceeds of the sale are insufficient to satisfy the claim other property may, in like manner be distrained until the full amount due, including
2. NEURO CASE 2 (Case that don’t require Ambulation and Functional Gait Retraining) 200.00 all expenses is collected.
3.Pain Management 200.00
3.a COMBI 1 250.00 SEC 6.B.04 Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be
(HMP, TENS, Therapeutic US, Exercises Add-On levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial Treasurer
4th area (US) 50.00 shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due from him.
3.b COMBI 2 Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the
(HMP, TENS, Therapeutic US, Laser, 300.00 descriptions of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor
Exercises Add-On Each Succeeding Part for Laser (5M) 50.00 and the Register of Deeds of the Municipality where the property is located who shall annotate the levy on the tax declaration and certificate of
3.c COMBI 3 title of the property, respectively and the delinquent taxpayer or if absent from the Philippines, to his agent or the manager of the of the business in
(HMP, TENS, Therapeutic US, Laser, Traction, Exercises 300.00 respect to which the liability arose, or if there is none, to the occupant of the property in question.
3.d COMBI 4
Paraffin Wax Bath, TENS, Therapeutic US, Exercises 250.00 In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal
3.e COMBI 5 250.00 property of the taxpayer is not sufficient to satisfy the delinquency, the Provincial Treasurer shall within thirty (30) days after execution of the distraint,
Paraffin Wax Bath, TENS, Laser, Exercises proceed with the levy on the taxpayer’s real property.
Legend:
HMP (Hot Moist Packs) SEC 6.B.05 Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and
TENS (Transcutaneous Electrical Nerve Stimulation) other applicable laws, the Provincial Treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration
US (Therapeutic Ultrasound) of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the
Laser (Laser Therapy) service after due notice and hearing.
Traction (Cervical/Lumber Traction)
SEC 6.B.06 Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale
SEC. 5.C.02 Exemptions. or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall
Exemptions from these charges and fees shall be based on the categorization and determination as contained in the policies of the Provincial cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Provincial building and in a public
Government, Ordinances, national laws and issuances of national agencies. Provided that, the exempt person shall be accommodated in the room and conspicuous place in the Municipality or Barangay where the real property is located and by publication once a week for three (3) weeks in
specially assigned to them. Provided further that, where the exempt person is covered by Philhealth or other medical insurance, he/she shall first a newspaper of general circulation in the Province where the property is located. The advertisement shall contain the amount of taxes, fees or
avail of his/her benefits under the said health insurance. charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied
and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying
SEC. 5.C.03 Discounts. Discounts from these charges and fees shall be based on the existing laws, policies of the Provincial Government, the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the
Ordinances and issuances of national agencies. Provided that, such discount shall be applied against the excess of their health insurance coverage. Provincial building or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified
in the notice of sale.
SEC. 5.C.04 Issuance of Official Receipts. It shall be the duty of the Chief of Hospital or his duly authorized representative to issue Official
Receipt to any payment of charges and fees herein imposed. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan.
The Provincial Treasurer shall make and deliver to the purchaser a certificate of sale showing the proceedings of the sale, describing the property
SEC. 5.C.05 Penalty. Violation of any of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1, sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests or penalties;
000.00) but not exceeding Five Thousand Pesos (5, 000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both provided however, that any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property.
fine and imprisonment, at the discretion of the Court. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article
ARTICLE D including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real
SPACE RENTAL property including improvements thereon.

SEC. 5.D.01 Imposition of Fee. There shall be imposed and collected Twenty Pesos (P20.00() per square meter per month as rental fee on SEC 6.B.07 Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall
lot owned by the Provincial Government of Misamis Occidental to all stall owners, Photocopying machine owners and other similar businesses have the right to redeem the property upon payment to the Provincial Treasurer the total amount of taxes, fees, or charges, and related surcharges,
inside the Provincial Capitol Compound. An additional Two Hundred Fifty Pesos (P250.00) per month shall be paid by Photocopying machine interests or penalties from the date of delinquency to the date of sale, plus interest of two (2%) percent per month on the purchase price from the
owners and other similar establishments for electricity use. date of purchase to the date of redemption. Such payment shall invalidate the Certificate of Sale issued to the purchaser and the owner shall be
A) Space Rental entitled to a Certificate of Redemption from the Provincial Treasurer or his deputy.
Lot owned by the Province Rate
Residential use P8.00/sq. m./month The Provincial Treasurer or his deputy, upon surrender by the purchase of the Certificate of Sale previously issued to him, shall fort with return
Commercial use P20.00/sq. m./month to the latter the entire purchase price paid by him plus the interest of two percent (2%) per month herein provided for, the portion of the cost of sale
Office use P20.00/sq. m./month and other legitimate expenses incurred by him and said property thereafter shall be free from lien of such taxes, fees or charges, related surcharges,
Sports at PCFTC interests, and penalties. The owner shall not however be deprived of the possession of said property and shall be entitled to the rentals and other
Badminton court/Table P15.00/person income thereof until the expiration of the time allowed for its redemption.

ARTICLE E
SERVICE CONNECTION PERMIT FEE
SEC. 5.E.01 Imposition of Fee. There shall be imposed and collected a service connection permit fee to be paid to the Provincial Treasurer
in the amount of Two Hundred Fifty Pesos (P250.00) for business connections and Forty Pesos (P40.00) for residential connection for cable
television, electrical and telephone connection.
CHAPTER VI
GENERAL ADMINISTRATIVE AND PENAL PROVISIONS
ARTICLE A
COLLECTION AND ACCOUNTING OF PROVINCIAL REVENUES
SEC 6.A.01 Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all Provincial taxes, fees and
charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments in accordance with the provisions of this
Code.
SEC 6.A.02 Accrual of Tax. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall accrue on the first day of
January of each year. However, new taxes, fees or charges shall accrue on the first day of the quarter next following the effectivity of the Ordinance
imposing such new levies or rates.
SEC 6.A.03 Time of Payment. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall be paid within the first
twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlalawigan may, for justifiable reason or cause,
extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months.
SEC 6.B.08 Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Provincial Treasurer shall
execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges,
interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends.
SEC 6.B.09 Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property
advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges,
interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Province to satisfy the claim
and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty
of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the
Provincial Government without the necessity of an order from a competent Court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the
Provincial Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties and the costs of sale. If the property
is not redeemed as provided herein, the ownership thereof shall be fully vested on the Provincial Government.
SEC 6.B.10 Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Panlalawigan, shall by separate Ordinance duly
approved, and upon notice of not less than twenty (20) days sell and dispose of the real property acquired in Section 6.B.09 at public auction. The
proceeds of the sale shall accrue to the General Fund of the Province.
SEC 6.B.11 Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The Province may enforce the
collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction.
SEC 6.B.12 Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including
all expenses is collected.

SEC 6.A.04 Surcharge and Penalties on Unpaid Taxes, Fees or Charges. There is hereby imposed a surcharge of twenty-five percent
(25%) of the amount of taxes, fees or charges not paid on time and, an interest at the rate of two percent (2%) per month of the unpaid taxes,
fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof
exceed thirty six (36) months.
SEC 6.A.05 Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the Province except voluntary contributions
or donations, is not paid on the date fixed in the Ordinance, or in the contract, express or implied, or upon the occurrence of the event which has
given rise to its collection, there shall be collected as part of that amount an interest at the rate of two percent (2%) per month from the date it is
due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months.
SEC 6.A.06 Collection of Provincial Revenues by the Municipal/Barangay Treasurer. The Provincial Treasurer may designate the
Municipal/Barangay Treasurer as his deputy to collect Provincial taxes, fees, or charges. In case a bond is required for the purpose, the Provincial
Government shall pay the premiums thereon in addition to the premiums of the bond that may be required under this code.
SEC 6.A.07 Examination of Books of Accounts and Pertinent Records of Businessmen by Provincial Treasurer. Upon the approval
of the Provincial Governor, the Provincial Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books,
accounts and other pertinent records of any person, partnership, corporation, or association subject to Provincial taxes, fees and charges in order
ascertain, assess and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only
once for every tax period which shall be the year immediately preceding the examination, and shall be certified to by the examining official. Such
certificate shall be made of record in the book of accounts of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy of the Provincial Treasurer, the written authority of the deputy
concerned shall specifically state the name, address and business of the taxpayers whose books, accounts, and pertinent records are to be
examined, the date and place of such examination, and the procedure to be followed in conducting the same.
For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue (BIR) shall be made available to the Provincial
Treasurer, his deputy or duly authorized representative subject to the guidelines issued by the Department of Finance.
SEC 6.A.08 Promulgation of Rules and Regulations
a) Within thirty (30) calendar days after the approval of this Code, the Provincial Governor shall convene the Oversight Committee as
herein provided to formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the
provisions of this Code.
b) The Oversight Committee shall be composed of the Provincial Vice-Governor, as the Chairman, the Provincial Administrator and the
following as members:
1) The Chairman, Ways and Means Committee, Sangguniang Panlalawigan;
2) The Secretary of the Sangguniang Panlalawigan;
3) The Provincial Treasurer;
4) The Provincial Assessor;
5) The Provincial Accountant;
6) The Provincial Budget Officer;
7) The Provincial Planning and Development Coordinator;
8) The Provincial Engineer;
9) The Provincial Legal Officer.
c) The committee shall submit its recommendations to the Provincial Governor within two (2) months after each organization. Thereafter,
the committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and
regulations or changes thereof.
SEC 6.A.09 Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all moneys collected
by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General
Fund of the Provincial Government.
SEC 6.B.13 Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy,
attachment or execution thereof for delinquency in the payment of the any Provincial tax, fee or charge, including the related surcharge and interest:
a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment;
b) One (1) horse, cow, carabao or other beast of burden such as the delinquent taxpayer may select and necessarily used by him in his
ordinary occupation;
c) Necessary clothing and that of all his family;
d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer such as he may select,
of a value not exceeding Ten Thousand Pesos (P10,000.00);
e) Provisions including crops, actually provided for individual or family use sufficient for four (4) months;
f) The professional libraries of doctors, engineers, lawyers and judges;
g) Any material or article forming part of a house or improvement of any real property.
SEC 6.B.14 Taxpayers Remedies.
a) Periods of Assessment and Collection.
a. Provincial taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection
of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes,
fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3)
years from the date they became due.
b. In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from
discovery of the fraud or intent to evade payment.
c. Provincial taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action.
No such action shall be instituted after the expiration of said period: Provided, however, that, taxes, fees or charges assessed before the
effectivity of the Local Government Code may be collected within the period of three (3) years from the date of assessment.
d. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
i The Treasurer is legally prevented from making the assessment or collection;
ii The taxpayer requests for a reinvestigation and executes a waiver in writing before the expiration of the period within which to
assess or collect; and
iii The taxpayer is out of the country or otherwise cannot be located.
b) Protest of Assessment. When the Provincial Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not
been paid he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests
and penalties. Within sixty (60) days from the time of its filing, if the Provincial Treasurer finds the protest to be wholly or partly meritorious, he
shall issue a notice cancelling wholly or partially the assessment.
However, if the Provincial Treasurer finds the assessment to be wholly or partly correct, he shall deny the Protest wholly or partly with
notice to the taxpayer. The taxpayer has thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day (60)
period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and
unappealed.
c) Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously
or illegally collected until a written claim for refund or credit has been filed with the Provincial Treasurer. No case or proceeding shall be
entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee or charge or from the date the
taxpayer is entitled to a refund or credit.
d) Any question on the constitutionality or legality of this Code may be raised on appeal
within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of
receipt of the appeal. Provided however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual
and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after receipt of the decision or the lapse of
the sixty-day (60) period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with
a court of competent jurisdiction.

SEC 6.A.10 Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs,
forfeitures and other pecuniary liabilities imposed by the Court for violation of any Provincial Ordinance shall accrue to the General Fund of the
Province.
SEC 6.A.11 Issuance of Receipts. It shall be the duty of the Provincial Treasurer or his authorized representative to issue the necessary
receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of person paying and the account for which it is paid.
In acknowledging payment of Provincial taxes, fees and charges, it shall be duty of the Provincial Treasurer or his deputies to indicate on the
Official Receipt issued for the purpose the number of the corresponding Provincial Tax Ordinance.
SEC 6.A.12 Record of Taxpayers. It shall be the duty of the Provincial Treasurer to keep records, alphabetically arranged and open to public
inspection, of the names of all persons paying Provincial taxes, fees and charges as far as practicable. He shall establish and keep current the
appropriate tax role for each kind of tax, fee or charge provided in this Code.
ARTICLE B
CIVIL REMEDIES FOR COLLECTION OF REVENUES
SEC 6.B.01 Local Government Lien. Provincial taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or judicial action not only upon any property or rights therein which
may be subject to the lien but also upon any property used in business, occupation, practice of profession or calling, or exercise of privilege with
respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent Provincial taxes, fees and charges
including related surcharges and interests.
SEC 6.B.02 Civil Remedies. The civil remedies for the collection of Provincial taxes, fees or charges and related surcharges and interest
resulting from delinquency shall be:
a) By administrative action thru distraint of goods, chattel, or effects, and other personal property of whatever character, including stocks
and other securities, debts, credits, bank accounts and interest in and rights to personal property and by levy upon real property and interest
in or rights to real property;
b) By judicial action.
Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer upon approval
of the Provincial Governor.
SEC 6.B.03 Distraint of Personal Property. The remedy by distraint shall proceed as follows:
a) Seizure. Upon failure of the person owing any Provincial tax or other impositions to pay the same at the time required, the Provincial
Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property
subject to the lien, insufficient quantity to satisfy the tax, fees or charges in question, together with any increment thereto incident to the
delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy shall issue a
duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge
and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer’s right
to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein
provided for.
b) Accounting of Distrained Goods. The Officer executing the distraint shall make or cause to be made an accounting of the goods, chattels
or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels
or effects were taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall
ARTICLE C
MISCELLANEOUS PROVISIONS
SEC 6.C.01 Power to Levy Other Taxes, Fees or Charges. The Province shall exercise the power to levy taxes, fees or charges on any base
or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code as amended or other
applicable laws: provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national
policy: Provided further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for
the purpose.
SEC 6.C.02 Publication of the Revised Revenue Code. Within ten (10) days after its approval a certified true copy of this Code shall
be published in full in a newspaper of general circulation in the Province of Misamis Occidental and copies thereof posted in at least two (2)
conspicuous and publicly accessible places.
SEC 6.C.03 Public Dissemination of this Code. Copies of this Revised Revenue Code shall be furnished to the Provincial Treasurer and
the Provincial Administrator for public dissemination.
SEC 6.C.04 Authority to Adjust Rates. The Sangguniang Panlalawigan shall have the sole authority to adjust the tax rates as prescribed
herein not oftener than once every five (5) years but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the Local
Government Code.
SEC 6.C.05 Tax Exemptions. Local water districts, cooperatives duly registered under R.A. No. 6938, non stock and non-profit hospitals
and educational institutions, business entities, association or cooperatives registered under R.A. 6810, printer and/or publisher of books or other
reading materials prescribed by the Dep-Ed as school texts or references, insofar as receipts from printing and/or publishing thereof are exempt
from the taxes imposed on this Code.
SEC 6.C.06 Tax Holidays. Enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer but labor-intensive are hereby
exempted from the taxes imposed in this Code for the period of six (6) and four (4) years respectively.
SEC 6.C.07 Collector’s Recognition & Motivation Awards. This recognition & award is given to establish honor to Provincial Collectors &
Barangay Collectors who made outstanding contribution in the field of exceeding collection system and whose collection exceeded 100% of its
targets. A Recognition and Motivation Awards Team will be organized and its composition maybe originated from the Provincial Treasurer’s Office
and the Provincial Human Resource Management Office to determine the processes and mechanisms in giving out recognition and motivation
award.
ARTICLE D
GENERAL PENAL PROVISION
SEC 6.D.01 Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty or of the rules and
regulations promulgated under authority of this Code, shall be punished by a fine of One Thousand Pesos (P1, 000.00) or imprisonment of not less
than one (1) month nor more than six (6) months or both at the discretion of the court.
CHAPTER VII
FINAL PROVISION
SEC. 7.01 Separability Clause. If for any reason, any provision, section or part of this code is declared not valid by a court of competent
jurisdiction, such judgment shall not affect or impair the remaining provisions, sections or parts which shall continue to be in full force and effect. 1st 2nd
Wednesday, May 31, 2018
3rd 4th 5th
19
BEACH RESORT LAND 630.00 570.00 470.00 370.00 x
SEC. 7.02 Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing
laws and other ordinances. D.D.FOR
FORBUILDING
BUILDING AND OTHER
OTHERSTRUCTURES
STRUCTURES
SEC. 7.03 Repealing Clause. This Ordinance shall amend, adjust and/or revise certain provisions of Chapters l, II, III, IV and V of the SCHEDULE OF BASE UNIT CONSTRUCTION COST (SBUCC)
Revenue Code of Misamis Occidental. All Ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions
of this Code are hereby repealed or modified accordingly. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
One Two
TYPE storey storey Accessoria Apartment Garage/ Recreation Hospitals Churches Factories Saw Mill Gasoline Swimming
SEC. 7.04 Appropriation for the Publication of the Code. The amount of Two Hundred Thousand (P200, 000.00) Pesos is hereby
appropriated from unappropriated funds for the publication and printing of this Code. OF Residential Residential Row Boarding Quarters/ Bldgs. Motel/Hotel School Warehouses Lumber/shed Service Pool
BLDG Club
SEC. 7.05 Effectivity. This Code shall take effect fifteen (15) days following the completion of its publication in a newspaper of general . buildings Buildings Houses Lodging Laundry House, Buildings Theater Bodega station
circulation in the Province of Misamis Occidental. Houses/ Court Condominiums
Banks &
ENACTED: March 12, 2018. Offices
------ ----------------------------------------------------------- Comm'l.Bldgs/
TYPE-
I HEREBY CERTIFY to the correctness of the foregoing Ordinance No. 07-18 which was duly enacted by the Sangguniang Panlalawigan I 1,260
during its Regular Session held at the Sangguniang Panlalawigan Session Hall, Misamis Occidental Provincial Capitol Building, Oroquieta City TYPE-II
on March 12, 2018.
A 1,800 3,120
(SGD.) AURORA VIRGINIA M. ALMONTE B 2,740 4,310
Vice-Governor/Presiding Officer C 3,540
ATTESTED:
(SGD.) EVELYN V. YAP TYPE-III
Board Secretary V A 6,060 11,870 4,160 1,760
APPROVED: B 7,900 14,810 5,780 2,350
(SGD) HERMINIA M. RAMIRO TYPE-IV
Provincial Governor A 10,210 16,880 13,070 12,700 4,840 8,760 4,840 6,580 2,570 6,820
B 12,170 19,710 12,190 16,380 9,500 11,420 7,040
C 10,590
TYPE-V
Republic of the Philippines A 20,460 27,240 9,120 9,820 9,120 8,740
OFFICE OF THE SANGGUNINANG PANLALAWIGAN OF MISAMIS OCCIDENTAL B 12,510 7,130
Capitol Compound, Oroquieta City C 19,440

Excerpts from the MINUTES of the REGULAR SESSION of the Sangguniang Panlalawigan of Misamis Occidental held at the Sangguniang E. FOR THE EXTRA ITEMS AS COMPONENT PARTS OF BUILDINGS
Panlalawigan Session Hall, Misamis Occidental Provincial Capitol Annex Building, Oroquieta City on March 5, 2018. A. Carport --------------- 15% of Base Unit Construction Cost (BUCC)
B. Mezzanine --------------- 15% of BUCC plus additional cost for finishing
C. Porch --------------- 15%5 of
of 8BUCC plus additional cost for finishing
ORDINANCE NO. 05-18 D. Balcony ---------------
Page
15% of BUCC plus additional cost for finishing
E. Garage --------------- 15% of Base Unit Value.
AN ORDINANCE SETTING THE SCHEDULE OF FAIR MARKET VALUES (SFMV) OF REAL PROPERTIES AND THEIR ASSESSMENT F. Terrace
LEVELS AS BASIS FOR THE 2018 GENERAL REVISION OF REAL PROPERTY ASSESSMENTS IN ALL MUNICIPALITIES OF THE 1. Covered --------------- 15% of BUCC plus additional cost for finishing
PROVINCE OF MISAMIS OCCIDENTAL 2. Open --------------- 10% of BUCC plus additional cost for finishing
G. Roof Deck
BE IT ORDAINED by the Sangguniang Panlalawigan of Misamis Occidental in Session that: 1. Penthouse --------------- 15% of BUCC plus additional cost for finishing
2. Covered --------------- 15% of BUCC plus additional cost for finishing
SECTION 1. TITLE - This Ordinance shall be known as, “An Ordinance Setting the Schedule of Fair Market Values (SMFV) of Real Properties H. Basement
and Their Assessment Levels as Basis for the 2018 General Revision of Real Property Assessments in All Municipalities of the Province of Misamis 1. Residential --------------- 10% of BUCC plus additional cost for finishing
Occidental”; 2. High Rise-Bldg. Plus --------------- 25% of BUCC plus additional cost for finishing
I. Pavement
1. Tennis Court --------------- P 790.00/sq.m.
SECTION 2. SCHEDULE OF BASE UNIT MARKET VALUES - The following shall be the base unit market values to be used in the
2. Concrete --------------- 790.00/sq.m.
assessment of real properties: 3. 10 cm. Thick --------------- 600.00/sq.m.
4. 15 cm. Thick --------------- 940.00/sq.m.
A. FOR AGRICULTURAL LANDS 5. 20 cm. Thick --------------- 1,200.00/sq.m.
LANDS CLASS AND UNIT MARKET VALUE J. Floor Finishing
(Per Hectare) 1. Marble Slabs --------------- P 8,350.00/sq.m.
1ST 2ND 3RD 4TH 2. Wood Tiles --------------- 225.00/sq.m.
1. BANANA LAND 208,500.00 179,890.00 155,590.00 x 3. Tiles --------------- 450.00/sq.m.
2. COCOLAND 280,380.00 229,940.00 189,770.00 141,610.00 4. Vinyl Tiles --------------- 400.00/sq.m.
3. COFFEE LAND 194,150.00 167,470.00 138,250.00 x 5. Unglazed Tiles --------------- 800.00/sq.m.
4. CORNLAND 199,670.00 164,260.00 141,720.00 128,540.00 6. Granite --------------- 800.00/sq.m.
5. DURIAN LAND 225,400.00 194,500.00 160,000.00 x K. Special glass Panels/sidings
6. FISHPOND 299,000.00 258,000.00 212,900.00 x L. CHB Fence
1. With Steel Gate --------------- P 1,600.00/sq.m.
7. LANZONES LAND 324,030.00 279,570.00 241,790.00 x
2. With Finishing --------------- 1,800.00/sq.m.
8. MAHOGANY LAND 237,030.00 205,000.00 x x 3. With Iron Grills --------------- 2,200.00/sq.m.
9. MANGOLAND 295,490.00 268,020.00 221,200.00 x M. Ceiling:(below Concrete Floor)
10. NIPALAND 119,750.00 103,300.00 89,350.00 x a) Ordinary Plywood --------------- P 960.00/sq.m.
11. ORANGE/POMELO LAND 211,320.00 182,330.00 157,690.00 x
12. ORCHARD 216,530.00 168,650.00 145,860.00 x SECTION 3. ASSESSMENT LEVELS - The following shall be the assessment levels to be applied in the assessment of real properties:
13. PASTURE LAND 52,930.00 48,010.00 41,530.00 x A. ON LANDS
14. RICELAND IRRIGATED 424,880.00 368,530.00 324,520.00 280,000.00 CLASS ASSESSMENT LEVELS
15. RICELAND UNIRRIGATED 280,380.00 229,940.00 189,770.00 x 1. Residential Land 12%
16. RICELAND UPLAND 63,240.00 51,860.00 42,800.00 x 2. Agricultural 15%
17. ROOT CROPS LAND 107,990.00 93,170.00 80,580.00 x 3. Commercial 50%
18. RUBBERLAND 204,400.00 176,300.00 152,500.00 x 4. Industrial 50%
5. Mineral 50%
6. Timberland 20%
B. FOR URBAN LANDS
B. ON BUILDINGS AND OTHER STRUCTURES
1. Residential
B.1 MUNICIPALITY OF ALORAN FAIR MARKET VALUE ASSESSMENT LEVELS
KIND CLASS (PER SQUARE METER) Over Not Over
1st 2nd 3rd 4th 5th P 175,000.00 0%
1.COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00 P 175,000.00 300,000.00 10%
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00 300,000.00 500,000.00 20%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x 500,000.00 750,000.00 25%
B.2 MUNICIPALITY OF BALIANGAO 750,000.00 1,000,000.00 30%
KIND CLASS (PER SQUARE METER) 1,000,000.00 2,000,000.00 35%
1st 2nd 3rd 4th 5th 2,000,000.00 5,000,000.00 40%
1. COMMERCIAL LAND 820.00 670.00 550.00 x x 5,000,000.00 10,000,000.00 50%
2. RESIDENTIAL LAND 500.00 410.00 310.00 190.00 x 10,000,000.00 60%
2. Agricultural
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x
FAIR MARKET VALUE ASSESSMENT LEVELS
B.3 MUNICIPALITY OF BONIFACIO Over Not Over
KIND CLASS (PER SQUARE METER) P 300,000.00 25%
1st 2nd 3rd 4th 5th P 300,000.00 500,000.00 30%
1.COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00 500,000.00 750,000.00 35%
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00 750,000.00 1,000,000.00 40%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x 1,000,000.00 2,000,000.00 45%
B.4 MUNICIPALITY OF CALAMBA 2,000,000.00 50%
KIND CLASS (PER SQUARE METER) 3. Commercial or Industrial
1st 2nd 3rd 4th 5th FAIR MARKET VALUE ASSESSMENT LEVELS
1. COMMERCIAL LAND 1,300.00 980.00 730.00 550.00 350.00 Over Not Over
2. RESIDENTIAL LAND 990.00 680.00 450.00 310.00 160.00 P 300,000.00 30%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x P 300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
B.5 MUNICIPALITY OF CLARIN
750,000.00 1,000,000.00 50%
KIND CLASS (PER SQUARE METER) 1,000,000.00 2,000,000.00 60%
1st 2nd 3rd 4th 5th 2,000,000.00 5,000,000.00 70%
1. COMMERCIAL LAND 1,300.00 980.00 730.00 550.00 350.00 5,000,000.00 10,000,000.00 75%
2. RESIDENTIAL LAND 990.00 680.00 450.00 310.00 160.00 10,000,000.00 80%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x 4. Timberland
B.6 MUNICIPALITY OF CONCEPCION FAIR MARKET VALUE ASSESSMENT LEVELS
KIND CLASS (PER SQUARE METER) Over Not Over
1st 2nd 3rd 4th 5th P 300,000.00 45%
1. COMMERCIAL LAND 500.00 x x x x P 300,000.00 500,000.00 50%
2. RESIDENTIAL LAND 410.00 300.00 210.00 150.00 95.00 500,000.00 750,000.00 55%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x 750,000.00 1,000,000.00 60%
B.7 MUNICIPALITY OF DON VICTORIANO 1,000,000.00 2,000,000.00 65%
2,000,000.00 70%
KIND CLASS (PER SQUARE METER)
1st 2nd 3rd 4th 5th C. ON MACHINERIES
1. COMMERCIAL LAND 500.00 x x x x CLASS ASSESSMENT LEVELS
2. RESIDENTIAL LAND 410.00 300.00 210.00 150.00 95.00 1. Agricultural 40%
I3. NDUSTRIAL LAND 410.00 340.00 270.00 x x 2. Residential 50%
B.8 MUNICIPALITY OF JIMENEZ 3. Commercial 80%
KIND CLASS (PER SQUARE METER) 4. Industrial 80%
1st 2nd 3rd 4th 5th
1. COMMERCIAL LAND 1,300.00 980.00 730.00 550.00 350.00 D. ON SPECIAL CLASSES - (Assessment Level for all lands, building, machineries and other improvements)
2. RESIDENTIAL LAND 990.00 680.00 450.00 310.00 160.00
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x ACTUAL USES ASSESSMENT LEVELS
B.9 MUNICIPALITY OF LOPEZ JAENA
KIND CLASS (PER SQUARE METER) 1. Cultural 15%
2. Scientific 15%
1st 2nd 3rd 4th 5th
3. Hospital 15%
1. COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00 4. Local Water Districts 10%
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00 Government-owned or 10%
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x Controlled corporations engaged in the supply and/or
B.10 MUNICIPALITY OF PANAON generation and transmission of electric power
KIND CLASS (PER SQUARE METER)
1st 2nd 3rd 4th 5th SECTION 4. WHEN REAL PROPERTIES DO NOT FALL UNDER THE SFMV - All real properties that do not fall within the criteria set forth
1. COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00 in the Schedule of Fair Market Values, (SFMV) shall be independently appraised and assessed by the Assessor at their current and fair market
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00 values using approaches stipulated under the laws, rules and regulations as prescribed by the Department of Finance (DOF);
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x
B.11 MUNICIPALITY OF PLARIDEL SECTION 5. MISCELLANEOUS PROVISION - The provisions of the Local Government Code of 1991 (RA 7160) on real property
KIND CLASS (PER SQUARE METER) assessments, as well as the Manual on Real Property Appraisal and Assessment Operations (MRPAAO), and all rules and issuances promulgated
1st 2nd 3rd 4th 5th by the Department of Finance (DOF) and the Bureau of Local Government Finance relating to, and affecting real property assessments, shall be
used in suppletory character with the provisions of this Ordinance when applicable;
1.COMMERCIAL LAND 1,300.00 980.00 730.00 550.00 350.00
2. RESIDENTIAL LAND 990.00 680.00 450.00 310.00 160.00 SECTION 6. AUTHORITY. This Ordinance is pursuant to R.A. 7160, “The Local Government Code of 1991”;
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x
B.12 MUNICIPALITY OF SAPANG DALAGA SECTION 7. EFFECTIVITY. This Ordinance shall take effect immediately upon its approval.
KIND CLASS (PER SQUARE METER)
1st 2nd 3rd 4th 5th ENACTED: March 5, 2018.
1.COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00 ------ ---------------------------------------------------------------------------------
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x I HEREBY CERTIFY to the correctness of the foregoing Ordinance No. 05-18 which was duly enacted by the Sangguniang Panlalawigan
B.13 MUNICIPALITY OF SINACABAN during its Regular Session held at the Sangguniang Panlalawigan Session Hall, Misamis Occidental Provincial Capitol Building, Oroquieta City
KIND CLASS (PER SQUARE METER) on March 5, 2018.
1st 2nd 3rd 4th 5th
1. COMMERCIAL LAND 1,260.00 940.00 690.00 520.00 340.00
(SGD.) AURORA VIRGINIA M. ALMONTE
2. RESIDENTIAL LAND 800.00 540.00 380.00 270.00 150.00
Vice-Governor/Presiding Officer
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x
B.14 MUNICIPALITY OF TUDELA ATTESTED:
KIND CLASS (PER SQUARE METER) (SGD.) IRENE T. ZAPATOS
1st 2nd 3rd 4th 5th Secretary to the Sanggunian
1. COMMERCIAL LAND 1,300.00 980.00 730.00 550.00 350.00
2. RESIDENTIAL LAND 990.00 680.00 450.00 310.00 160.00
3. INDUSTRIAL LAND 410.00 340.00 270.00 x x APPROVED:

C. FOR ALL MUNICIPALITIES (SGD.) HERMINIA M. RAMIRO

KIND CLASS (PER SQUARE METER) Provincial Governor
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Holidaze With Bukidnon Folks In New York

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back! Congratulations
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are happy led
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because II got planting
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to wit-
wit- Marasigan, Miss Earth 2017 Karen Ibasco, Miss Philippines Fire 2017 Nellza Bautista
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of the atimpromptu Inc.
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plant site
carol- of FDC Misamis Power Corporation in Vallanueva and Miss Philippines Eco-Tourism 2017 Vanessa Mae Castillo after the conduct of
also in order to the new
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Til next ish!
ish! Safe
Safe travels,
travels,
town, Misamis Oriental. a tree planting activity at the power plant site of FDC Misamis Power Corporation in
participated
ing contest by
alongside
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salon
two set ofof officers,
officers, who
who were
were recognized
recognized for for herher work
work as as everybody! Vallanueva town, Misamis Oriental.
everybody!