P10.00 Volume 29, No. 282 WWW.MINDANAOGOLDSTARDAILY.

COM June 2-3, 2018 Weekend

Cautious jubilation
Butuan cops
step up drive
against crime
with hotlines

greets BBL versions

By ERWIN MASCARIÑAS
Correspondent
BUTUAN City -- The
city police office here has
initiated an information
campaign dubbed “Oplan
Dikit” to help inform the
public of the emergency
police hotline numbers in
the hopes of curbing street
By CAROLYN O. ARGUILLAS violence and crime here.
Mindanews

N
“This campaign is for
O fanfare greeted the passage of the two public awareness because
versions of what is supposed to be a historic we believe that prevention
legislation, the Bangsamoro Basic Law -- just is better than cure and with
words of caution from Al Haj Murad Ebrahim, chair of this. We are trying to say
the Moro Islamic Liberation Front (MILF). that the community is the
The two houses of Congress passed on Wednesday first line of defense against
afternoon and in the early hours of Thursday their crime. So, we arm them
versions of the BBL to pave the way for the abolition with the ability to commu-
of the 28-year old Autonomous Region in Muslim Min- nicate with us even before
danao (Armm) in favor of a new political entity. the crime or violence gets
The Lower House of Representatives wants to call way out of hand,” said Bu-
it “Autonomous Region in the Bangsamoro” while the tuan police director Senior
Senate wants to name it “Autonomous Region of the Supt. Albert Magno.
Bangsamoro.” Magno pointed out that
mindanews file photo

“We cel- amid the capabilities of the

ebrate today police, they are still not
the shared sufficient to quell criminal-
victory of the ity unless the community
Bangsamoro helps them.
and the Fili- “We cannot do it alone.
pino people,” We need the active partic-
FLOOD PLAY. Children enjoy in playing in floodwaters that submerge parts of Vamenta Blvd. in Carmen on
Murad said Thursday afternoon. Floodwaters however made motorists frown. (photo by nitz arancon) See AGAINST/p.7
on Thursday,
noting that the
CAB “finally
brings with it
Freeze taxi-fare hike, council urges LTFRB
the restoration By NITZ ARANCON implementation of the taxi- city council’s public util- He said that while the
Correspondent
of the identity, fare increase in the city. ities committee, said the taxi flagdown rate re-
powers and re- THE city council has This came as Councilor LTFRB move caught ev- mained at P40, the addi-
sources of the passed a resolution this Teodulfo Lao Jr. cried foul eryone by surprise because tional P2 per minute or the
Bangsamoro. week to call on the Land over the LTFRB’s move to there was no clear effort P13.50 for every kilometer
These three Transportation Franchis- increase taxi fares without to allow the commuting was “too much.”
things which ing and Regulatory Board public consultations. public to state what they In a dispatch from the
have been ours (LTFRB) to suspend the Lao, chairman of the think about it. See URGES/p.7
since time
immemorial,
unjustly taken MURAD
through colonization and occupation, are now returned
to us.”
How much of what was returned to them through
the peace agreement -- the “restoration of the identity,
powers and resources of the Bangsamoro” -- was lost
in the approved BBL versions?
Murad acknowledged that substantive provisions
have either been amended or deleted.
“The struggle is not yet over. We are still hoping
to correct those substantial issues either amended or
deleted by both houses. We are still hoping improve-
ments could still be done during the Bicam (Bicameral
Conference Committee deliberations),” he said.
PROJECT AKLAT. Energy firm Steag State Power Inc. gives out complete sets of schools supplies and materials to 67 recipients of its annual
In the Senate version, there is no reference at all to Project Aklat program. Now in its 5th year, Project Aklat helps parents cope with the rising cost of school materials at the same encourages
“right to self determination,” the essence of the Bang- the students to learn well in school. The project is part of Steag’s social development program benefitting residents of its host communities in
See GREETS/p.7 Misamis Oriental. (photo supplied)

Kagay-an
Gold Star Daily
HIV patients enjoined
to avail of free testing
COUNCILOR Maria
Lourdes Gaane, chair of
the City Council commit-
tee on health and sanita-
tion and health insurance
and overseer of the Local
Aids Council, is urging
those who are at risk of
the disease to avail of the
free HIV test in designated
health centers.
She said this will ensure
that there will be no new
Human Immunodeficiency
Virus and Acquired Immu-
nodeficiency Syndrome
(HIV and AIDS) cases
in the city in the next 10
years.
Based on the report of
the Department of Health
(DOH-10), the rise in HIV
and AIDS cases in North-
ern Mindanao is not alarm-
ing.
The DOH announced
that there were 48 new
cases of HIV and AIDS
recorded in the region from
January to February, this
year.
According to Dr. Dave
Mendoza of DOH, al-
though this is about
14-percent higher com-
pared to the same period
last year, this proves that
more and more people are
having themselves tested
against HIV.
HIV is transmitted
through unprotected sexual
1/8 PAGE
intercourse (anal/vaginal),
transfusion of contami-
nated blood, sharing of
contaminated needles and
between a mother and her
infant during pregnancy,
childbirth, and breastfeed-
ing.
It may be recalled that
the Local Aids Council and
other local institutions held
the 35th Annual event of
International Aids Candle-
light Memorial at the Kios-
ko Kagawasan last week.
This emphasized the need
for people living with and
affected by HIV to work
together and reflect on the
past and the precious lives
that have been lost. (cli)
Weekend, June 2-3,** NO WATER NO PAY POLICY
2018
ACCEPT DEFERRED PAYMENT
FLOODED HIGHWAY. Thursday’s heavy downpour, that lasted for almost an hour, was enough to flood the
highway along Kauswagan, this city, inconveniencing motorists and commuters. Photo by Joey P. Nacalaban
Dads approve pact for Brgy 37
nursery plant project allots funds
THROUGH Ordinance
No. 13435-2018, the 18th
City Council during its
latest regular session pre-
sided over by City Vice
Mayor Raineir Joaquin Uy
authorized Mayor Oscar
Moreno to enter into and
sign the Memorandum
of Agreement with the
Del Monte Foundation,
Incorporated, the Balubal
Integrated Social Forest-
ry Farmers’ Association
(BISFFA) and the Baran-
gay Council of Balubal,
covering the operation of
the City Plant Nursery in
Barangay Balubal. This
is to support the city gov-
ernment’s Agro-Forest-
ry Nursery and Farmers’
Training Center Project in
the same barangay.
As part of its commu-
nity programs, Del Monte
Foundation is engaged in
activities designed to help
TOTAL
TOTAL SOLUTION:
SOLUTION:
for WATER
8 from survey-drilling-pump
Contact us:
Surewell Drilling Corp.
contact # 0945 7689380
-welcome free consulation-
Weekend, June 2-3, 2018
Editor: Cong B. Corrales
flood_kauswagan
protect the environment
and to help communities
help themselves through
livelihood programs.
Meanwhile, the city gov-
ernment is mandated to
protect, conserve and de-
velop the natural resources
through Agro-Forestry/
Reforestation Programs
and establishment of Tree
Parks. BISFFA has been
at the forefront in the
implementation of the
city’s reforestation pro-
gram and is also engaged
in livelihood development
through Agro-Forestry
seeding production.
Under the agreement,
Del Monte Foundation shall
provide reasonable support,
financial or otherwise, for
the procurement of seeds,
fertilizers and nursery tools/
equipment to boost seedling
production of the nursery,
among others. (cli)
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:
install-control panel-pump test
(non-stop 48 hours pump test)
OTHER SERVICES:
rehabilitation of abandoned well
well maintenance (change pump)
2
for rehab
of drainage
system
THE Barangay Council of
Barangay 37 can now im-
plement its programs and
projects funded under its
Annual Budget for 2018.
This, after the 18th City
Council during its latest reg-
ular session presided over by
Vice Mayor Raineir Joaquin
Uy adopted a resolution re-
turning to the barangay its or-
dinance for implementation,
with the information that the
same is in order and may be
given force and effect.
Out from its total estimat-
ed income of P2,313,579 as
against the expenditures of
the same amount, an amount
of P223,599, representing
20% Development Fund
had been allocated for the
rehabilitation of its drainage
system and multi-purpose
hall.
Meanwhile, its 10%
SK Fund in the amount of
P219,258 is earmarked for
socio-cultural and sports
development, leadership
training, anti-illegal drugs
program, election expenses
and urban greening project.
The legislation was re-
viewed and endorsed in the
committees on barangay
affairs and on laws and
rules chaired by Councilors
Yan Lam Lim and Ian Mark
Nacaya, respectively. (cli)
Mindanao
Gold Star Daily

3 Weekend, June 2-3, 2018

Editor: Cong B. Corrales

Nat’l scientific confab kicks off in Butuan city

their school is a great
privilege not only for the
school but for Butuan
City and the rest of Cara-
ga Region.
“Having all these scien-
20180530-scientists-butuan.jpg
tific experts from all over
the country coming and
other parts of the world and
from the universities all
over the country and have
them gather in Butuan City
is already a great honor
and privilege. This activity
will also help out our local
scientific research, study,
and efforts especially from
the perspective of our ac-
ademe.
This initiative is done
under the administration of
FSUU but especially also
under the research division
of the university.

SCIENTISTS IN BUTUAN. Association of Systematic Biologists of the

Philippines President Dr. Lawrence Liao of Hiroshima University (right)
checks the printed presentation of Ateneo de Manila University during
the 36th Symposium and Annual Meeting held at Father Saturnino Urios
University in Butuan City. Photo by Erwin M. Mascariñas
By ERWIN M. MASCARIÑAS biological gems of our coun-
Correspondent
try, particularly Mindanao,
BUTUAN City — About and talk about the evolving
150 scientists, academe, multidisciplinary approach-
and students from different es defining the study of tax-
schools all over the country onomy and systematics like
have gathered here for the cultural history, chemistry,
two-day 36th Symposium and ecology,” said Dr. Law-
and Annual Meeting of the rence Liao, President ASBP
Association of Systematic and associate professor of
Biologists of the Philip- the Graduate School of Bio-
pines (ASBP) at the Father sphere Science at Hiroshima
Saturnino Urios University University in Japan.
campus Wednesday. Liao pointed out that
“We are gathered here in getting to know the rich
Butuan at the downstream biodiversity of the country
of the mighty Agusan River through the works of tax-
draining from the vast Agu- onomists and systematists
san Marsh, one of the coun- is important.
try’s largest wetlands whose Rev. Fr. Randy Jasper
rich flora and fauna are only Odchigue, Vice President
beginning to be known and for Academic Affairs and
appreciated. Our various Research of FSUU stated
speakers will showcase the that having the event in
Mindanao
Gold Star Daily

Weekend, June 2-3, 2018

Editor: Cong B. Corrales
4
5 bombs intercepted along Cotabato highway
KIDAPAWAN City — placed along the highway out that each explosive CPPO, two still uniden- in Carmen. bato and nearby provinces
Elements of the Army’s in Carmen, North Cota- was made from an 81mm tified males onboard a Before this happened, by placing bombs in their
602nd Infantry Brigade bato, the Cotabato Police projectile or mortar, with motorcycle left the bag the CPPO said they re- areas.
intercepted a package Provincial Office (CPPO) power supply, a trigger, along the national high- ceived an intelligence re- Police has yet to deter-
loaded with five impro- said yesterday. and a detonator. way, in particular at Sitio port that a group is out to mine the group and the mo-
vised explosive devices Bomb experts found According to the Galay, Barangay Kibayao sow terror in North Cota- tive behind it. (mindanews)

31subasta1

DIRTY LAUNDRY. A woman does her laundry the traditional way in a stream in Barangay Subasta, Calinan
District, Davao City. MindaNews photo by Manman Dejecto

MOA for nursery plant project OKd Village dad shot dead by
THROUGH Ordinance No. 13435-2018, the 18th City Council during its 83rd regular session last
Monday presided over by City Vice Mayor Raineir Joaquin V. Uy authorized Mayor Oscar Moreno
to enter into and sign the Memorandum of Agreement (MOA) with the Del Monte Foundation,
Incorporated, the Balubal Integrated Social Forestry Farmers’ Association (BISFFA) and the
Reds in Agusan del Norte
Barangay Council of Balubal, covering the operation of the City Plant Nursery in Barangay BANCASI, Butuan City – A councilor of Brgy Mahaba, Lahi, Gigaquit, Surigao
Balubal. This is to support the city government’s Agro-Forestry Nursery and Farmers’ Training newly elected barangay of- Cabadbaran who likewise del Norte. The killing had
Center Project in the same barangay, The Power learned. ficial was mercilessly killed was an active member of brought the local chief ex-
As part of its community programs, Del Monte Foundation is engaged in activities designed
to help protect the environment and to help communities help themselves through livelihood by the New People’s Army Cafgu of the barangay. ecutive and church leaders
programs. Meanwhile, the City Government is mandated to protect, conserve and develop the (NPA) on Wednesday at “While serving his con- to condemn the NPAs.
natural resources through Agro-Forestry/Reforestation Programs and establishment of Tree Parks. about 12:45 am at Barangay stituents during their ba- “We strongly condemn
BISFFA, on the other hand, is at the forefront in the implementation of the city’s Reforestation
Program and is also engaged in livelihood development through Agro-Forestry seeding production. Mahaba, Cabadbaran City, rangay fiesta celebration, the CNTs. This terrorist &
Under the MOA, Del Monte Foundation shall provide reasonable support, financial or Agusan del Norte. the victim was shot by the criminal act is their treach-
otherwise, for the procurement of seeds, fertilizers and nursery tools/equipment to boost seedling According to Cpt Al NPA hitting his left chest erous way to show their
production of the nursery, among others.
The city government shall coordinate with the parties involved in the project; provide Anthony Pueblas, spokes- which caused his instanta- unreasonable cause. An hon-
technical assistance to the Nursery Technician and workers, and support the BISFFA in livelihood person of the 402nd Bri- neous death,” Pueblas said. orable local official being
development through linkages with the private sector, individuals, and private establishments gade, the victim was iden- A witness positively no.1 in the latest barangay
interested to procure seedlings. tified as Edgar Rosal Pani- identified the perpetrator election is a manifestation
Meanwhile, BISFFA shall provide the labor requirements of the project, and ensure that
40-percent of the nursery seedling/sapling production is used for free seedling dispersal. The san, 40, was shot to death as a fulltime NPA member that indeed Kagawad Panisa
association may sell the remaining 60-percent as its means of livelihood generation for its by members of the Guerilla of NEMRC. is loved by the people. We
members. Front - 21C of North East- It can be recalled on will ensure that justice will
For its part, the Barangay Council of Balubal shall assist in the implementation and monitoring
of the project. ern Mindanao Regional April 18, a pastor named be served. Lt. Col. Gleen
This legislation was endorsed by the committees on agriculture and fisheries and on laws and Committee (NEMRC). Jepti Acido was killed by Joy Aynera, CO, 29IB said.
rules chaired by Councilors Annie Y. Daba and Ian Mark Q. Nacaya, respectively. (JAO) (ADVT) Panisan is the first the NPAs in Barangay (4id-pa)
Republic of the Philippines
12th Judicial Region
REGIONAL TRIAL COURT
AREA A: AREA B: AREA C: AREA D: Branch 24
1. ML Iligan 2 Branch 1. Iligan 1 Branch 1. ML Malabang 1 Branch 1. Maranding Ipil-ipil Midsayap, Cotabato
Corner BS Ong and Badelles Sts., Quezon Ave, Iligan City Camp Jas, Malabang, Sagario Bldg. Purok Ipil-ipil
Iligan City 2. Iligan 3 Branch Lanao del Sur Maranding, Lala, Lanao del Norte IN RE: PETITION FOR CORRECTION SPEC PRO CASE NO. 18-007
2. ML Iligan 4 Branch Mercado St. Iligan City 2. ML Malabang 2 Branch 2. Maranding Santol ON ENTRIES IN THE CERTIFICATE
B. Labao corner Sabayle Sts., 3. Iligan 5 Branch Chinatown, Malabang, National Highway Purok Santol OFLIVE BIRTH OF FERJOUVIN
Iligan City San Miguel St. Lanao del Sur Maranding, Lala, Lanao del Norte SEÑORON AND CANCELLATION OF
3. ML Iligan 6 Branch Iligan City 3. ML Malabang 3 Branch 3. ML Maranding 1 Branch
Nunez Bldg., Quezon Avenue, 4. ML Suarez - Zone Virgo Poblacion Malabang, Salvador Road, Maranding
THE ANNOTATION OF LEGITIMATION
Iligan City Suarez, Iligan City Lanao del Sur Lanao del Norte AS APPEARING IN THE RECORDS OF
4. ML Iligan 7 Branch 5. ML Bacolod Branch 4. ML Malabang 4 Branch 4. ML Maranding 2 Branch THE MUNICIPAL CIVIL REGISTRAR OF
Autica Bldg., Roxas Avenue, Purok 3, Poblacion Bacolod Campo Muslim, Malabang, National Highway, Maranding ALAMADA, COTABATO,
Iligan CIty Lanao del Norte Lanao del Sur Lanao del Norte
5. ML Tibanga Branch 6. ML Camague Branch 5. ML SND 1 Branch 5. ML Tubod 1 Branch FERJOUVIN SEÑORON,
National Highway, Tibanga, Macapagal Ave. Camague Canete Bldg., SND, Crossing Poblacion Tubod Petitioner,
Iligan City Tomas Cabili, Iligan City Lanao del Norte Lanao del Norte
6. ML Quezon Aballe Branch 7. ML Tambacan Branch 6. ML SND 2 Branch 6. ML Tubod 2 Branch
-versus-
Quezon Avenue Extension, Pontoy Bldg. Purok 11 Poblacion SND, Quezon Avenue, Tubod THE MUNICIPAL CIVIL REGISTRAR
Villaverde, Iligan City Tambacan, Iligan City Lanao del Norte Lanao del Norte OF ALAMADA, COTABATO AND
7. ML Lugait Branch 8. ML Linamon Branch 7. ML Balabagan Branch 7. ML Baroy Branch SPOUSES FERNANDO M. ORLANES
National Highway, Mabini St., Poblacion Linamon Poblacion Balabagan, Purok 5, Nat. Highway, Baroy AND ANNIE JANE M. SEÑORON.
Lugait Misamis Oriental Lanao del Norte Lanao del Sur Lanao del Norte Respondent.
8. ML Manticao Branch 6. ML Marawi Branch 8. ML Daguan Branch 8. ML Salvador Branch x- - - - - - - - - - - - - - - - - - - - - - - - x
Poblacion Manticao, HRM Bldg., Amai, Pak-pak Daguan, Kapatagan, Poblacion Salvador
Misamis Oriental Marawi City Lanao del Sur Lanao del Norte
ORDER
10. ML Naawan Branch 10. ML Malutlut 9. ML Kapatagan 1 Branch 9. ML Lala Branch A verified petition has been filed by the petitioner, through his counsel,
Purok 6, Poblacion Naawan, Basak, Malutlut, Public Market, Kapatagan, Purok 2, Lala Proper Atty. Joseph Carl G. Del Rosario, praying that after due notice and hearing,
Misamis Oriental Marawi City Lanao del Norte Lanao del Norte an Order be issued correction the date of his birth from JULY 27, 1996 to
11. ML Initao MisOr 11. ML MSU Marawi 10. ML Kapatagan 2 Branch 10. ML Malingao Branch July 24, 1994, as reflected in this Certificate of Live Birth. Petitioner also
12. ML Consunji Branch Old Age, 1st Compound Gymnasium, Kapatagan, Purok 5, Malingao prayed for the cancellation of the annotation of the affidavit of legitimation,
Corner Agoncillo, Consunji Sts. Marawi City Lanao del Norte Lanao del Norte instead have the annotation of Affidavit to Use the Surname of Father, and
Iligan City 12. ML Kauswagan Poblacion 11. ML Mananayo, Malabang 11. ML Maigo Branch
Kauswagan, National Highway, Poblacion
the correction of his full name from Ferjouvin Señoron to Ferjouvin Señoron
Lanao del Norte Maigo Lanao del Norte Orlanes, all in his Certificate of Live Birth.
12. ML Kolambugan Branch WHEREFORE, finding the Petition to be sufficient in form and
Purok 2, Poblacion Kolambugan substance, the same is hereby set to June 22, 2018 at 8:30 in the morning,
AREA C Lanao del Norte in the Sala of this court, on which afore-cited date, time and place, any
AREA B Commencing on JUNE 20, 2018 at 10:00 A.M. interested person/s may appear and show cause why said petition shall not
AREA A Commencing on JUNE 19, 2018 at 10:00 A.M. those establishment above will set a public auc- AREA D be granted.
Commencing on JUNE 18, 2018 at 10:00 A.M. those establishment above will set a public auction Commencing on JUNR 21, 2018 at 10:00 A.M.
those establishment above will set a public auc- tion all overdue pledges left in the same up to
those establishment above will set a public
Let this order be published in a newspaper of General Circulation in
all overdue pledges left in the same up to JANU-
tion all overdue pledges left in the same up to
ARY 2018. Patrons are enjoined to verify their
JANUARY 2018. Patrons are enjoined to verify
auction all overdue pledges left in the same the Province of Cotabato, once a week for three (3) consecutive weeks, at
JANUARY 2018. Patrons are enjoined to verify their receipts. the expense of the petitioner, and let copies of this order be posted in a
receipts. MANAGEMENT up to JANUARY 2018. Patrons are enjoined to
their receipts.
MANAGEMENT MANAGEMENT verify their receipts. conspicuous place in the Municipal Hall of Midsayap, Cotabato and in the
MANAGEMENT halls of this court, for ten (10) consecutive days.
Sa HUNYO 20, 2018 sa mga alas 10:00 sa bun-
Sa HUNYO 18, 2018 sa mga alas 10:00 sa buntag Sa HUNYO 19, 2018 sa mga alas 10:00 sa buntag tag ang tanang butang naremati, isubasta diri sa Sa HUNYO 21, 2018 sa mga alas 10:00 sa Serve copies of this Order to the Local Civil Registrar Alamada,
ang tanang butang naremati, isubasta diri sa tag- ang tanang butang naremati, isubasta diri sa tag- tagsatagsa, nga buhatan nga ginganlan sa itaas. buntag ang tanang butang naremati, isubasta Cotabato, to the Government Prosecutor, the Counsel and the Petitioner.
satagsa, nga buhatan nga ginganlan sa itaas. Tan- satagsa, nga buhatan nga ginganlan sa itaas. Tan- Tanang Butang penerenda nga wala malukat diri sa tagsatagsa, nga buhatan nga ginganlan Send Notice of hearing to the Solicitor General, with copy of the
ang Butang penerenda nga wala malukat hangtud sa itaas. Tanang Butang penerenda nga wala
sa ENERO 2018, maapil sa subasta. Giawhag ang
ang Butang penerenda nga wala malukat hangtud hangtud sa ENERO 2018 maapil sa subasta. Petition and this Order, at his office address at Amorsolo Street, Legaspi
sa ENERO 2018, maapil sa subasta. Giawhag ang malukat hangtud sa ENERO 2018, maapil sa
tanang suki sa pagsusi sa ilang resibo. Giawhag ang tanang suki sa pagsusi sa ilang
subasta. Giawhag ang tanang suki sa pagsusi
Village, Makati City.
tanang suki sa pagsusi sa ilang resibo.
TAGDUMALA TAGDUMALA
resibo.
sa ilang resibo. SO ORDERED.
TAGDUMALA Midsayap, Cotabato, Philippines, April 24, 2018.
TAGDUMALA
(SGD) LILY LYDIA A. LAQUINDANUM
For inquiries visit our office at M. LHUILLIER ILIGAN 3 BRANCH Presiding Judge
Mercado Street, Iligan City MGSD June 2, 9 & 16, 2018
Money Matters
Gold Star Daily
DOMINGUEZ
BSP guesses
higher price
rises in May
BANGKO Sentral ng Pilipinas
(BSP) is projecting an even
higher inflation rate this month
to settle within the range of 4.6
percent to 5.4 percent.
Inflation rate last month
stood at 4.5 percent.
“Higher domestic petro-
leum prices amid geopolitical
tensions in the Middle East, as
well as the sustained increase
in the rice prices present up-
ward price pressures for the
month,” the central bank’s
Department of Economic Re-
search (DER) said in an E-
mail on Thursday.
However, it noted that it
could be “partly offset” by
lower electricity rates in areas
serviced by the Manila Electric
Company (Meralco). Early this
month, Meralco announced
power rates to go down by
PHP0.5436 per kilowatt hour
in May due to lower generation
and transmission costs.
The DER also cited that
lower prices of selected fruits
and fish were seen this month
as supply conditions of these
commodities have normalized.
“Going forward, the BSP will
remain watchful of evolving
price trends and ensure that
the monetary policy stance re-
mains appropriate to maintain
price stability that is condu-
cive to a balanced and sustain-
able economic growth,” the
DER said.
Last May 10, the Monetary
Board hiked policy interest
rate by 25 basis points, the first
time it raised its rate since Sep-
tember 2014. (PNA)
.
Property developer on track to hit P5.3-b revenue target, to invest P8.8 B in capex in 2018
Cebu Landmasters to expand to high growth Vismin cities
VISAYAS-Mindanao property
leader Cebu Landmasters Inc.
(CLI) is set to hit P5.3 billion year-
end target revenue, 35% higher
than last year’s, and invest PhP8.8
billion capex for land acquisition
and project development this year.
The listed company also reports
an outstanding 2017 and excellent
Q1 2018 performance during its an-
nual stockholders meeting on May
30 at the 38 Park Avenue show-
room in Cebu IT Park, Cebu City.
CLI hit a record high 2017
financial performance and sur-
passed targets with Php 3.93 bil-
lion in revenue and NIAT at Php
1.3 billion, both up by 66% year-
on-year.
With reservation sales expected
to rise by 53% to P7 billion, net in-
come after tax is projected at P1.7
billion in 2018 or 31% more than
last year’s.
The company’s solid balance
sheet is positioned to support
further expansion in Visayas and
Mindanao, banking on P12.67 bil-
lion worth of total assets, up from
P11.5 billion in 2017.
CLI is set to launch 20 more
Dominguez pitches Philippines’ infra, IT projects to S. Korea
FINANCE Secretary Carlos
Dominguez III has sought South
Korea’s funding support and ex-
pertise in implementing the Phil-
ippines’ big-ticket infrastructure
and information technology (IT)
projects, in line with the Duterte
administration’s goal of mod-
ernizing the country’s logistics
Labor group says P18-P23 daily
wage hike ‘an insult’ to workers
ORGANIZED labor took the
P18 to P23 daily wage increase
figure being floated in some cir-
cles as a virtual slap in the face
of millions of Filipino workers
now struggling to make ends
meet following an inflation
surge triggered by a confluence
of global and domestic factors.
The usually moderate Associ-
ated Labor Unions-Trade Un-
ion Congress of the Philippines
(ALU-TUCP) stated that only
the P800 daily across-the-board
nationwide wage hike that it
BSP: Business optimism on
Philippines still stable in Q2
BANGKO Sentral ng Pilipi-
nas’ (BSP) Business Expec-
tation Survey (BES) for the
second quarter of 2018 re-
vealed that businessmen have
remained optimistic about the
Philippine economy.
The BSP reported Thursday
that overall confidence index
in Q2 2018 stood at 39.3 per-
cent, slipping from 39.5 per-
cent in the first quarter of the
year.
But the central bank noted
that the number of businesses
with positive outlook on the
economy is higher than those
who are pessimists.
“Specifically, respondents
with steady outlook noted that
projects this year across the Vis-
Min region to bring its diversified
portfolio of residential subdivi-
sion, residential condominium,
offices, hotels, retail and estate to
a total of 66. The existing projects
now in different stages of devel-
opment are in seven key cities that
include Cebu, Mandaue, Dum-
aguete, Bacolod, Iloilo, Cagayan
de Oro and Davao. CLI plans to
expand its footprint to the munici-
pality of Panglao in Bohol and the
VisMin cities of General Santos,
Butuan, Ormoc, and Roxas.
“Growth of real estate market
in the Visayas and Mindanao re-
mains robust and we bring our lo-
cal real estate mastery to VisMin
by expanding to other key cities
in the region,” CLI chairman and
CEO Jose Soberano III highlight-
ed.
By the first half of 2018, CLI
would have fully utilized the
P2.02 billion in net listing pro-
ceeds for key land acquisitions
and joint venture investments.
Its landbank has expanded to
1,031,509 square meters, or a
64% more than at the start of the
backbone and preparing the
economy for the impact of rapid
technological innovations.
During his recent meeting with
Korean Ambassador Han Dong-
Man, Dominguez expressed
hope that at least six Philippine
projects in the pipeline would re-
ceive financing support from the
is now pursuing could restore
workers’ purchasing power after
being severely eroded by infla-
tion. The group’s position is that
an average family of five mem-
bers needs at least P1,200 a day
to live decently.
ALU-TUCP spokesman Alan
Tanjusay pointed to Bangko
Sentral ng Pilipinas (BSP) Dep-
uty Governor Diwa Guinigundo
and former Employers Con-
federation of the Philippines
(ECOP) president Edgardo Lac-
son as the persons floating what
sustained demand and ongoing
market adjustments as a result
of the recently enacted Tax
Reform for Acceleration and
Inclusion (TRAIN) law were
to be expected for the current
quarter,” the BSP said.
Among the reasons for busi-
ness optimism in Q2 2018 were
higher demand during summer
due to expected arrival of local
and foreign tourists as well as
the harvest and enrollment pe-
riod; increase in orders and vol-
ume of production; rolling out
of infrastructure projects under
the “Build, Build, Build” Pro-
gram of the administration; and
positive outlook on TRAIN
law, which will support the in-
company’s initial public offering
this time last year.
During the annual meeting,
CLI also assured investors that it
continues to enhance shareholder
value. The company launched a
P250-million share buy-back pro-
gram to be spent within two years
and even declared P0.15 per share
cash dividend, paid on April 23.
The developer has also applied
for corporate notes issuance at P5
billion which was given PRS Aa
rating by debt watcher Philippine
Ratings Services Corp. This is the
second highest level in its credit
rating scale.
CLI has been recognized as the
leading local housing developer
in the VisMin provinces for both
horizontal and vertical projects in
a 2017 market study conducted by
Santos Knight Frank formerly a
CBRE franchise).
In Cebu, it holds a 12% of the
condo market share and 18% in
the house-and-lot segment. In
Davao, it posts the highest take-
up of 57 units per month and has
trumped other real estate devel-
opers with its 97.96% absorption
Export-Import Bank of Korea-
Economic Development Coop-
eration Fund (KEXIM-EDCF),
under the Framework Arrange-
ment formalized between the
two countries last May 4.
Under the arrangement, the
Philippines can access Korea’s
loan facility up to an amount not
his union considers ridiculously
low wage adjustment figures.
“First of all, it is not up to
government officials or busi-
nessmen to pre-empt the delib-
eration process of all 17 wage
boards across the country,” Tan-
jusay told the Philippine News
Agency (PNA) on Thursday.
“The wage board hearings
have not even begun and it
seems they already have a deci-
sion as to how much the wage
hike should be. This is not fair to
the poor workers who conform
frastructure program that will
lure investments.
Business establishments
were also positive on expan-
sion of businesses and new
product lines as well as the
sound macroeconomic funda-
mentals of the country.
On the other hand, the slight
decline in the overall confi-
dence index was due to expec-
tations of higher prices of con-
sumer goods due to oil price
hikes and a weaker peso.
The BSP cited that trading
firms have become more bullish
over better prices of export com-
modities in the global market,
increasing orders from abroad,
and higher output.(PNA)
CEBU LANDMASTERS’ Casa Mira South was recently awarded as Best Housing Development (Cebu) by the Philip-
pines Property Awards. According to the 2017 Santos Knight Frank market study, Casa Mira South has the most number
of inventories at 1,007 units in Cebu market. It has the highest take-up rate with 43 units sold per month. (Supplied photo)
rate. In Cagayan de Oro, CLI has
the largest share of available con-
dominium units at 24% of the to-
tal and has the highest absorption
rate at 93% among all vertical de-
velopers in the city.
The developer has unveiled
several projects this year, includ-
ing MesaVirre Garden Residenc-
Weekend, June 2-3, 2018
exceeding $1 billion over a five-
year period until 2022.
Among the projects proposed
by the Philippines under the
Framework Arrangement is the
New Cebu International Con-
tainer Port Project, which has
an estimated loan amount of
$172.64 million.
with the peaceful and legal pro-
cess of wage setting. Further-
more, if these measly amounts
are all that wage boards can give,
instead of being glad, workers
might end up disgusted at both
government and employers,”
Tanjusay said in Filipino.
ALU-TUCP, touted as the
country’s biggest labor organi-
zation, earlier this week lauded
President Rodrigo Duterte for
ordering all Regional Tripartite
Wages and Productivity Boards
(RTWPBs) across the country
16 Taiwanese companies
scout for business breaks
in Philippines, says BOI
SIXTEEN companies from
Taiwan recently visited the
Philippines in search of busi-
ness opportunities, the Board
of Investments (BOI) revealed
in a statement Thursday.
Industrial Group of Taiwan
Head of Delegation Mark Ho
led the visit of Taiwanese firms
here last week.
They were reportedly inter-
ested in possible investments
in the sectors of logistics, ship-
ping, manufacturing, agro-
processing, machinery, real
estate, oil, and electronics.
The delegation met with
BOI Director for International
Investment Promotion Service
Angelica Cayas, who present-
es in Bacolod City and Casa Mira
Coast in Sibulan, Negros Oriental.
It also launched its fourth hotel
project, the Radisson Red in Astra
Centre, a mixed-use development
in Mandaue City. The company’s
hotel portfolio is now at 756
rooms to date, including: Cita-
dines Cebu City, 180 rooms; Cita-
Editor: Ben Balce
5
Domingez told the envoy that
he hopes the loan agreement
for the Cebu project would be
signed on the first week of June.
Duterte, accompanied by a del-
egation that includes Dominguez,
is set to visit South Korea on June
3-5 for a summit with President
Moon Jae-in. (PNA)
to immediately convene to con-
sider the need for wage hikes in
view of the rising prices of basic
goods.
The union also threw its
support for House of Repre-
sentatives Bill No. 7787 or the
National Minimum Wage Bill,
which is seeking to set a uniform
P750 daily minimum wage na-
tionwide. The minimum wage
currently varies from region
to region because they are set
independently by the different
RTWPBs. (PNA)
ed investment opportunities
listed in the agency’s Invest-
ment Priorities Plan (IPP) and
processes in doing business in
the country.
Data from the Department
of Trade and Industry (DTI)
showed that Taiwan is the
second largest source of in-
vestment pledges in BOI and
Philippine Economic Zone
Authority (PEZA) in 2017
amounting to P10.41 billion.
In the first quarter of 2018
alone, Taiwanese investment
commitments in BOI and
PEZA surged 324 percent to
around P310 million from P70
million in the same period last
year. (PNA)
dines Paragon Davao, 250 rooms;
and lyf Cebu City, 180 rooms.
Project launches for the year are
scheduled in Cebu (Astra Centre,
Casa Mira Towers – Guadalupe);
Davao (The Paragon Davao and
Davao Matina Business Park);
and Cagayan de Oro (Velmiro
Uptown CDO). (PR)
OpiniOn
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CEBU CITY
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Federal system with
irresponsible constituents?
WHAT would be a powerful incentive
for a person to become a responsible
Street Talk citizen?
Two things: a) his
conscious awareness
of being the source of
state sovereignty and
government authori-
ty, and b) knowledge
that actively taking
part in the governing
processes determines
Manny
Valdehuesa whether there shall be
good governance.
Such awareness and knowledge
makes a citizen realize that he is in fact
the one who establishes government,
along with other voters. It also makes
him realize (or deepens his realization)
that it is his decision that determines
who will hold public office at every
level of our Republic.
Not least, it drives home into his
consciousness that it is his judgment that
establishes the legitimacy and conduct
of government.
CVML 250 at Bulao
THAT unique Filipino trait of communal
volunteerism has always been exempli-
Life and fied through the bayanihan
Legality tradition. Such is an ancient
custom which espous-
es community spirit
that exhibits Juan’s
concept of helping one
another especially in
times of need, without
expecting anything in
return. A vivid recol-
Ian Alfredo lection of this custom,
Magno as suggested in text-
books and illustrations
in postcards or portraits here and there,
depicts a scenario of villagers helping
someone relocate his home by literally
lifting the latter’s hefty bahay kubo and
moving it elsewhere.
Ancient as it is, it may have found
its early beginnings even before foreign
expeditioners set foot on Phlippine soil.
And after history has managed to navi-
gate its way toward today’s 21st century,
it is awe-inspiring how this organic
Filipino custom has remained intact and
unadulterated. While the hefty hut had
been practically reduced to a kind of
symbolism for the custom, the practice
has nonetheless pervaded in various
My lonely fight
WE have been seeing rain every now
and then after a brief dry season that
Knock, Knock was not exactly a dry
spell.
The other night,
it was quite heavy, or
so I thought based on
the loud tapping of the
rain on our roof. Rain
is always a welcome,
at least to me. When
my little farm needs
Ben water like air, every
Contreras bit of rain water that
flows into the 2,000 liter tank and the
more than 10 plastic drums count.
Alas, the rain the other night, albeit
for only less than an hour, inundated
parts of the Kauswagan highway again!
And there was a warning for Cagayan de
Oro City that rain was heavy in Bukid-
non. It was like saying, “Hey guys,
prepare for possible flood in the city!”
Weekend, June 2-3, 2018
***
Flowing from these realizations is the
message that an illegitimate vote elects
illegitimate officials and illegitimate
officials establish illegitimate govern-
ments.
Appreciating this cause-and-effect
aspect of one’s vote produces a sense
of power, power shown through the
result of an election, power produced by
one’s act. It impels a voter to be circum-
spect and discriminating in his election
choices, which are the marks of political
maturity in a responsible citizen.
For a federal system to operate prop-
erly, the political maturity and sense of
responsibility in the electorate should be
seriously considered. It must be founded
on the power and authority of the people
below, backed by their wisdom and
political will.
To have the federal imposed from
above, especially if dictated by people
with vested interests, will merely create
a system that they can later manipulate.
See VALDEHUESA/p.7
forms.
The sight of individuals hailing from
different groups and sectors, doing their
part in removing debris, rearranging
fixtures, or simply keeping certain areas
spick-and span at Bulao elementary
school last 30 May 2018 brought deja vu
of sorts vis-a-vis the ancient bayanihan
norm.
Bulao is a remote part of Barangay
Iponan located in the City of Cagayan de
Oro. Situated in such sitio or purok, as
you might call it, is the Bulao Elementa-
ry School, a medium-sized public school
with a number of roughly 394 students
from kindergarten to grade 6. With only
8 classrooms to stack the kids all up,
keeping it conducive for learning has al-
ways challenged the commitment – and
creativity too – of the faculty, headed by
School Principal Naomi Tocmohan. In
times of disasters and calamities, Bu-
lao’s classrooms likewise accommodate
evacuees who seek temporary shelter
from floods, and the like.
In tidying up the insides and sur-
roundings of the school at 6:30 early
in the morning last 30 May 2018 pur-
suant to the Department of Education’s
“Brigada Eskwela 2018” campaign,
See MAGNO/p.7
This reminds me again of Ruben
Abanil who recalled that when he was
taking up agriculture at Ateneo de
Cagayan, a priest told them that the
center of the city should have been up on
higher grounds (must be the Pueblo area
today), and that what is now the city
proper should have been for agriculture
because it’s below sea level.
Sometimes, people reject logic and
don’t consider that water does not climb
to higher grounds but flows down and
seeks the lowest level. We ignored the
history of floodings in the city which
could help us in planning properly. We
failed to protect our environment to pre-
vent soil erosion, landslides and floods.
We lost our lands that help absorb rain
water to infrastructure development and
land conversions. We continue to level
our mountains and use the soil as filling
materials. And we destroy our rivers to
See CONTRERAS/p.7
Editor: Herbie Gomez
6
Politics of guns
“EHEM, Ehem.” Bazooka tried to join
back into the conversation. Instead in
pursuing his answer on Garand, it had to
clarify the point of 30
Caliber:
Julkipli Wadi
“Why do you point
to that second master when we were
together in the hands of our third master
who is sitting in the middle of the group?
He is called Mayul Saing Sing. He used
to own the three of us. When he lost in
the election, you were sold to master
number two. Later, when Col. Dimapan-
tayan pressured Mayul SSS to produce
the foreign priest, you were donated to
the MNLF. In the war in Kan-wai be-
tween the MN and ‘Buhukan’ (i.e., ASG),
you were taken as ‘ganima’ (booty) by
your Abu Sayyaf master.”
“Are you crazy?” Armalite remind-
ed them. Why are you talking all this
non-sense? Do you know the danger in
revealing your connection up there?”
30 Caliber responded: “What’s wrong
with knowing who we are?”
Armalite: Yes, there is nothing wrong.
But I am concerned that we did not
hear Lupah Sug in our roll call earlier. I
thought we are from this place. Instead,
we heard: US, UK, Russia, China, Israel,
and so on.
Kablam!
A lighting flashed across the sky.
Nature heard their conversation.
Garand, while sealing off his ears,
could only shake his head seeing that Ri-
fle Grenade was unmindful of their con-
versation while still fixing his gungutan
making sure it won’t fall again. Even the
thunder did not distract him.
Interested to know about his father
and their two masters, Garand moved
closer to Bazooka.
Meantime, Rifle Grenade was about
to wrap a sabitan (belt) around its waist
when he saw Garand still looking at him.
Sensing what that look meant, he
confronted Garand: “You don’t need to
ask me why I am not interested in point-
ing out our masters.”
“Why?” Garand asked.
Rifle Grenade: “Why should I point
him when this fate of ours is a big help
for our masters, a big help to the Tausug
we dearly loved.”
“Are you an AFP agent?” Garand
charged Rifle. “Why are you talking like
one?
“Astagfirullah!” Rifle rebutted. “Do
you know how many Tausugs who’d be
saved as we are being taken from our
masters today?
Then, Rifle asked again: “Do you see
that guy in full battle gear with sun-
glasses – that guy standing in the fourth
row?”
He is Maj. Dimasupil, the master of
Mayul Saing Sing.
Nah?
“He regularly provided the mayor,
our siblings and our ‘food.’
“Fo…oood?”
Ring! Ring! Ring!
“That’s the answer to your bewilder-
ment,” Rifle answered Garand.
“What?” Garand pleaded, “I don’t get
it.” Rifle pointed to a cellphone.
(This is a satire on the politics of
guns in the Sulu Archipelago as un-
dergirded by arms trade in the Philip-
pines. It is interlaced with historical
and cultural issues with some linguistic
ingredients among Tausug while framed
in the politics of arms in the Philippines.
The aim is to reveal the impact of prolif-
eration of firearms in Sulu society as it
forms part in the network of global arm
industry. Julkipli Wadi is a professor of
Islamic Studies at the University of the
Philippines. -Mindanews)

Greets
From page 1
samoro struggle, as this was
deleted from the preamble.
Also deleted were what the
Moro have been fighting
for and supposedly have
won through the 2014
Comprehensive Agreement
on the Bangsamoro (CAB):
“asymmetrical political re-
lationship,” and “principles
of subsidiarity and parity of
esteem.”
The two versions pro-
vide for the abolition of the
Armm upon the ratification
of the BBL in a plebiscite
likely before the end of the
year.
Senate Majority Leader
Juan Miguel Zubiri, prin-
cipal author of SB 1717,
told ANC’s Headstart that
the plebiscite would likely
be held this November or
December.
Zubiri is principal au-
thor of SB 1646 which was
drafted by the Bangsamoro
Transition Commission
(BTC).
All 21 senators present,
from the majority and mi-
nority blocs, voted in favor
of the BBL. Sen. Emmanuel
Pacquiao was reportedly
abroad while Sen. Leila de
Lima remains in detention.
The Lower House
passed on second and third
reading the amended HB
6475, the substitute bill
to the BTC-drafted BBL
bearing the same number,
at around 5 pm Wednesday,
some eight hours earlier
than the Senate, with 226
voting yes, 11 voting no and
two abstentions.
T h e 11 w h o v o t e d
Valdehuesa
From page 6
Federalism must evolve
from the “pinatubo” ap-
proach (grown from be-
low), not “pinatulo” or
trickled down.
Given the political im-
maturity of our society—as
indicated by its suscep-
tibility to demagoguery,
vote-buying, and corrup-
tion—we are not ready for
a federal system. We don’t
even have the essential el-
ement of citizen participa-
tion in our barangays, our
basic political units.
On top of it all, we are
in serious deficit in terms
of statesmanship. Our so-
called “public servants”
are not particularly eager
to promote participation
except the sycophantic
variety and the “captive
vote” mentality. They act to
promote their interests and
seek credit for themselves
As for our behavior as
citizens, too many seem
content with being pa-
tronizingly treated by the
public servants—who act
like our masters. And, let’s
face it, both officialdom
and citizenry are largely
ignorant of the dynamics
of autonomy, let alone
federalism.
against it were party-list
Reps. Arlene Brosas, Ariel
Casilao, France Castro,
Emmi de Jesus, Sarah El-
ago, Antonio Tinio, and
Carlos Isagani Zarate, and
and Reps. Edcel Lagman of
Albay, Maximo Rodriguez
of Cagayan de Oro, Manuel
Jose Dalipe of Zamboanga
City,and Isagani Amatong
of Zamboanga del Norte.
They claimed the House
version has substantially
changed the essence of
autonomy and self-deter-
mination with the deletion
or amendment of key pro-
visions.
Reps. Abdullah Dimapo-
ro of Lanao del Norte and
Celso Lobregat of Zambo-
anga City expressed major
reservations about the mea-
sure and introduced several
amendments to the bill.
Under House rules,
those who vote “No” can-
not be part of the House
contingent to the Bicamer-
al Conference Committee
that would meet during the
break to reconcile the House
and Senate versions.
The two houses are sup-
posed to ratify the Bicamer-
al Conference Committee
report when they resume
sessions on July 23, 2018
before handing this over to
President Duterte for sign-
ing delivering his third State
of the Nation Address on the
same day.
As early as Tuesday
night, the deletion or
amendment of substan-
tive provisions during the
page-by-page, line-by-line
deliberations on the Senate
floor generated adverse
reactions that the BBL was
And so, participatory
governance is wanting.
Attendance in communi-
ty gatherings is dismal.
Elections are rigged by
unscrupulous officials. Pre-
sumptuous oligarchs take
liberties with the democrat-
ic process, manipulating
elections, doctoring results,
claiming bogus returns as
the voice of the people.
Given this dismal por-
trait of the polity: an elector-
ate dominated by traditional
politicians and their dynas-
ties, the federal system is
bound merely to slice up
the Philippine Republic into
feudal principalities.
(Manny Valdehuesa Jr.
is a former Unesco region-
al director for Asia-Pa-
cific; secretary-general,
Southeast Asia Publish-
ers Association; director,
development academy of
Philippines; member, Phil-
ippine Mission to the UN;
vice chair, Local Govern-
ment Academy; member,
government peace panel
during the administration
of Corazon Aquino; award-
ee, PPI-Unicef outstanding
columnist. An author of
books on governance, he
is chairman/convenor of
Barangay Movement Inc.
valdehuesa@gmail.com)
“massacred,” “heavily wa-
tered down,” “slaughtered,”
“chop-chopped.”
Zubiri himself acknowl-
edged that they were “heav-
ily amending” the bill and
that this is the reason why
he is confident that “it will
stand the test of constitu-
tionality.” He explained
that the senators inserted
several times phrases like
“within the framework of
the Constitution” or “within
the laws and decrees” of the
country.
But in the Lower House,
Speaker Pantaleon Alvarez
told reporters on Wednes-
day that he shared Lagman’s
view that the BBL is uncon-
stitutional because mere
legislation cannot abolish
the Armm, a creation of the
Constitution.
“I share that doubt,” said
Alvarez, principal author of
the bill, adding Congress
should let the Supreme
Court decide on the BBL’s
constitutionality.
“We can salvage lost
ground at the right time.
God willing,” said Mohagh-
er Iqbal, currently chair of
the MILF Peace Implement-
ing Panel and concurrent
member of the BTC.
“There is still the bicam-
eral conference,” Iqbal said.
“Our struggle will con-
tinue in the Bicameral,”
Ghazali Jaafar, MILF 1st
vice chair and concurrent
chair of the BTC.
Murad said they “do not
want to conclude for now”
as he explained that “the
struggle is not yet over,”
that they still hope the sub-
stantial issues deleted or
amended be corrected, and
Magno
From page 6
and in preparation for the
school’s opening on 4 June
2018, the faculty yet again
displayed their commit-
ment to the school’s wel-
fare and the students in
it. This time, gladly, the
teachers were not alone.
Extending a helping hand
were individuals and vol-
unteers from various sec-
tors, civic organizations,
parents, residents living in
the nearby vicinity, media
personnel, and of course,
the knights of Carmen Val-
ley Masonic Lodge No. 250
(CVML 250) headed by Wor-
shipful Master Josan A.
Gonzaga, of Masonic Dis-
trict R-10 Misamis Oriental
and Cagayan de Oro, under
the jurisdiction of the Most
Worshipful Grand Lodge
of the Free and Accepted
Masons of the Philippines.
The latter was actually
not a rookie volunteer to
the school. In fact, CVML
250 has adopted Bulao
Elementary School as of
year 2015, and has since
been conducting monthly
feeding activities for all
its students across grade
levels. When asked why,
VW Erwin L. Pepino, a
member and past-master
that “improvements” could
still be done during the
Bicam.
“The process is not
over,” Jaafar said.
Iqbal’s initial assess-
ment is it is “definitely more
than Armm,” that “both
versions are not bad” but
added, “we have to wait for
the final version before we
can fully evaluate.” (to be
concluded)
Against
From page 1
ipation of the community,
and so with that, we are
posting on the walls of
different business establish-
ments here in Butuan City.
Whenever they see that a
crime is about to be com-
mitted, they have the num-
bers of our police office,
including that of the Special
Weapons and Tactics unit,”
said Magno.
The Butuan City Police
Office said the ratio be-
tween a police officer to that
of the people living in the
city is about one for every
1,006. The entire force of
the BCPO is estimated at
about 531 police officers.
“Unfortunately, most of
the people will immediately
blame the police since they
don’t know the real opera-
tion capacity of our force.
We also hope that barangay
officials will take an active
role together with the baran-
gay tanod to step up their
efforts in helping us with
our anti-crime campaign,”
Magno said.
Magno said they are
finalizing a meeting with
all barangay officials to be
of CVML 250, and the in-
cumbent District Deputy
Grand Master (DDGM) for
Masonic District R-10 Mis-
amis Oriental and Cagayan
de Oro, candidly responded
that the need is simply
there, and that it is in pursu-
ance to the Grand Lodge’s
mandate of supporting the
public school system in the
country.
The other members of
CVML 250 who provided
valuable assistance was
yours truly, and Brothers
Lemuel Gonda, Angelo
Lozano, Bernard Colegio,
Dondanon Galera, Sean
Sasing, Bernard Colegio,
Ike Villaranda, and Ajie
Santos, the Executive Aide
to the DDGM, petitioners
Mark Adeva and Charlie
Sta. Ana.
Indeed, it was one char-
itable undertaking worth
doing again.
As the great Mahatma
Gandhi once said, “The
simplest act of kindness
are, by far, more powerful
than a thousand heads bow-
ing in prayer.”
(Ian Alfredo T. Magno
is a Cagayan de Oro-based
lawyer who serves as a
marketing head at Phil-
health. E-mail: ianalfre-
dom@gmail.com)
Weekend, June 2-3, 2018
Ombudsman dismisses
Bukidnon NIA officials
THE Office of the Ombudsman
ordered the dismissal from the
service of three officials from
the National Irrigation Author-
ity (NIA) Bukidnon Provincial
Irrigation Office after uncover-
ing multiple irregularities in the
2009 procurement of fertilizers
worth P9,447,200.
Found guilty of Gross Ne-
glect of Duty are NIA Division
Manager Editha Abdon, Ad-
ministrative, and Finance Head
Adelina Calonge and Principal
Engineer Leonila Tenestrante.
The penalty of dismissal
from the service carries the
accessory penalties of perpetual
disqualification from holding
public office, forfeiture of
retirement benefits, bar from
taking the civil service exam,
and cancellation of civil service
eligibility.
The investigation found
that in June 2009, the NIA
Regional Office (RO) received
able to sum up proper proto-
cols and means of working
together in curbing street
crimes and violence.
Urges
From page 1
city council, Lao was quot-
ed as criticizing the LTFRB
over the lack of information
dissemination to make the
public aware of the move
to increase taxi fares.
Many people have been
complaining because an in-
crease of roughly 50 percent
in taxi fares was no longer
affordable to many, he said.
Lao pointed out that
there was a need for LTFRB
to call for public consul-
tations given the recent
Contreras
From page 6
extract sand and gravel.
And so today, flooding
will always be a part of our
daily lives whenever it rains.
The worst could be forth-
coming.
Talking of Kauswagan
highway -- how much infra-
structure work have we seen
there lately just to prevent
flooding? From raising the
road level to cleaning up the
huge drains, and today, we
see the government putting
in place huge box culverts.
Work is slow and the projects
have been disrupting the
traffic flow. But we are still
seeing it flooded.
I wonder if that subterra-
nean drainage system under
construction in the Agora
area in Lapasan would be
of help. We will know the
answer the next time there is
a heavy downpour when it’s
high tide.
In the meantime, people
will continue to lament over
the floodings and on why our
local government is not doing
enough or the right thing.
Bahala na mo diha sa ubos
kay nia mi sa taas o ibabaw?
***
More and more are com-
plaining about the lack of
water and poor services of
7
P10million for the implementa-
tion of the Department of Ag-
riculture’s bio-organic fertilizer
program. Out of this fund,
the NIA RO purchased thou-
sands of bags/liters of organic
fertilizers and pesticides from
the following suppliers: 3K &
C Enterprises, Dating Bayan
Agro-Industrial Corporation,
MLB Enterprises and EMP
Feed Mix Manufacturing.
It was uncovered that the
suppliers failed to meet the
required product specifications
and quality standards; projects
were awarded without the ben-
efit of public bidding; supplier
3K is a business firm owned
by Regina Salazar, wife of then
NIAAdministrator Carlos Sala-
zar; there was splitting of pro-
jects; and no post-qualification
proceedings were undertaken
to ensure the capability of the
suppliers to undertake the pro-
ject. (ombud)
increases in the prices of
basic commodities.
He said there was also a
petition to increase public
jeepney fares in the city,
and the impact, if approved,
would hurt commuters.
“Imagine the current
prices of commodities plus
the current prices of gas-
oline and other petroleum
products and the fare in-
creases,” Lao was quoted
as saying.
In a city council dis-
patch, Councilor Nadya
Elipe proposed that owners
of public vehicles and rep-
resentatives of commuters
be invited by the city coun-
cil’s committee on public
utilities so that it could also
hear their side.
the Cagayan de Oro Water
District. I want to laugh but
I can’t. I have gone through
a lonely fight, drawing no
support for the planned class
suit against COWD and its
board. Its chairman taunted
the move for lack of money.
I invited people to hang
tarps on their cars with
these messages: “COWD
BOD, Oca, pila man?,” and
“COWD BOD, Oca, water
is our business.” Only a few
responded. It seems like
only a few believe that there
is something wrong about
the agreement signed by the
COWD and the Pangilinan
group. Perhaps, nobody real-
ly cares. And while the peo-
ple suffer, some people were/
are raking in dirty money.
No water? Dig your own
well.
***
Do you have garbage at
home that remains uncollect-
ed? If not, you are not alone.
Chances are, we have huge
volumes of garbage, much
more than what our garbage
collectors are paid to collect.
Worse, if they refuse to col-
lect because they are not paid
yet for their past collections.
Wasn’t our city awarded
one of the most livable cities
in the country? The judges
must be talking of another
Cagayan. Hohum...
Feature
Gold Star Daily

Weekend, June 2-3, 2018

Editor: Cong B. Corrales
9
Davao city
to have Tailor speaks on mending
mixed-use
campus fabric of war-torn Marawi
LISTED company Cebu
Landmasters Inc. (CLI)
expands its presence in the
booming city of Davao by
collaborating with globally
competitive higher educa-
By MANMAN DEJETO
MindaNews

PANTAR’S tent city is

across a primary school
and down the road from
a national high school.
streets of Pantar. Learning
that he had lost his home
and business to the war,
one of the teachers offered
to lend Gamor a sewing
machine she had at home.
frayed hem.
G a m o r, t h e t a i l o r,
couldn’t have said it any
better. In life, he says,
“Kailangan wala kang
inaapakan. Sa akin, ang
inaapakan ko lang itong
apakan ng makina ko.”

Doña Josefa F. Celdran Memorial School Gears Up for

tion institution Lyceum of
the Philippines University
(LPU) to develop the lat-
ter’s Davao campus into
a mixed-use, and world-
class University Town.
CLI is signing a memo-
randum of agreement with
Lyceum of the Philippines
University for LPU Town
Davao, which is set to begin
development by Q4 2018.
It is a 17-hectare
mixed-use development
that has academic, resi-
dential, commercial, of-
fice, hotel, and convention
components. 5.2-hectares
of which is dedicated for
its LPU Davao campus
include an academic re-
source center, a pool, dor-
mitories, and a football
field in Buhangin, Davao
City. (pr)
However, not all children
from Marawi were accom-
modated to continue their
studies in Pantar.
Among those fortunate
to be enrolled in Pantar’s
schools are the children of
Gamor Dirindigun. Gamor
chose to move out of his
relative’s place and live in
the tent city so he can con-
tinue to send his children to
school.
Gamor and his wife,
Ribisalam, ran a dress shop
out of their home in Mara-
wi City. They had a modest
business with seven sewing
machines plus a zigzag-
ger, a specialized sewing
machine used to stitch the
edge of cloth to prevent
fraying. Their dress shop
is situated between the
two main access bridge
slideshow-MarawiTailor-
Mindanews-10
Everything in their home was built
by Gamor. As a father, he wants
his family to have a home to call
their own. MindaNews photo by
Manman Dejeto
of Mapandi and Banggolo
that lead to downtown
Marawi.
One day, teachers who
were frequent customers
of Gamor’s dress shop in
Marawi saw him on the
“Kinamusta nila kami,
kung may nadala ba kami
sa mga makina namin. Sabi
ko wala, wala talaga. Kaya
voluntarily pinahiram ang
isang makina ng teacher.”
Gamor was saved.
Tent City Tailor
Gamor and his wife were
off to a good start. They
were the nearest dress shop
to a school and had a steady
stream of jobs making
uniforms for schoolchil-
dren and their teachers.
Gamor earns 350 pesos for
a uniform for elementary
schoolchildren, and 200
pesos for the blouse of high
school students.
Their fellow tent city
residents made them repair
clothes they received from
donations, a quick trim to
size or a patch to repair a
1
Class Opening With Brigada Eskwela 2018
By: CECILLE B. YAMUTA
Doña Josefa F. Celdran Memorial School -- This has been
a very busy week not only for Iligan City schools but for
the nation's schools. Since last Monday, May 28, 2018, the
people of the community have been working in our school
classrooms and yards, contributing their time and efforts
preparing everything for the opening of schools on Monday,
June 4, 2018.
All during this week, volunteers have been cleaning the
school surroundings, repainting the walls of classrooms and
corridors, repairing broken desks, preparing blackboards
and other classroom facilities to ensure that when our school
children return to school after the long summer vacation,
they will find everything ready for the learning ahead.
Brigada Eskwela is a nationwide program that began in
2003 as part of the Balik Eskwela program of the Department
of Education (DepEd). More than an internal maintenance
program of the school, it is a reaching out to the community
so that the local residents, and other stakeholders feel a
bond with the schools that are shaping the future of their
children. With the theme "Pagkakaisa Para sa Handa, Ligtas
at Matatag Na Paaralan Tungo sa Magandang Kinabukasan,"
Brigada Eskwela consists of activities that truly exhibit the
spirit of shared community responsibility in providing quality
basic education for all Filipino learners.

Republic of the Philippines Republic of the Philippines R.A. 10172

OFFICE OF THE MUNICIPAL REGISTRAR
Libertad, Misamis Oriental
NOTICE OF PUBLICATION
In compliance with Section 5 of R.A. No.10172, a notice
is hereby served to the public that POPIN ARANGCON
GAAN has filed with this Office a petition for correction of
entry in sex from “MALE” to “FEMALE” in the certificate of
Live birth of Popin Arangcon Gaan who was born on April
16, 1981 at Sto. Niño, Libertad, Misamis Oriental and whose
parents are Laurentina Arangcon Gaan and Aurilio Gaan.
Any person adversely affected by said petition may file
his written opposition with this Office not later than June
15, 2018.
Province of Bukidnon
CITY OF MALAYBALAY
NOTICE OF PUBLICATION
CCE-0162-2018 (R.A. 10172) May 31, 2018
In compliance with the publication requirements and pursuant to
OCRG Memorandum Circular No. 2013-1, Guidelines in the Implementation
of the Administrative Order No. 1 Series of 2012 (IRR of R.A. 10172), Notice
is hereby served to the public that JADE BERIAL REYMUNDE has filed with
this Office a petition for correction of clerical Error from FEMALE to MALE
in his Certificate of Live Birth who was born in February 9, 1988 whose
parents are Napoleon Reymunde and Verlie Berial.
Any person adversely affected by said petition may file his written
opposition with this Office.
Republic of the Philippines
Province of Bukidnon
CITY OF MALAYBALAY
NOTICE OF PUBLICATION
CCE-0165-2018 (R.A. 10172) June 1, 2018
In compliance with the publication requirements and pursuant to
OCRG Memorandum Circular No. 2013-1, Guidelines in the Implementation
of the Administrative Order No. 1 Series of 2012 (IRR of R.A. 10172), Notice
is hereby served to the public that DESIE FLOR M. GAYAO has filed with this
Office, a petition for Correction of Clerical Error from FEMALE to MALE in
his Certificate of Live Birth who was born on July 12, 1987 whose parents
are Damiano, Jr. B. Gayao and Flordelis P. Magampoc.
Any person adversely affected by said petition may file his written
opposition with this Office.

(SGD) FENIA O. ACOSTA (SGD) PRISCILLA G. TILANDUCA (SGD) PRISCILLA G. TILANDUCA

Municipal Civil Registrar City Civil Registrar City Civil Registrar
MGSD June 2 & 9, 2018 MGSD June 2 & 9, 2018 MGSD June 2 & 9, 2018

R.A. 10172 Republic of the Philippines Publication Notice

OFICE OF THE MUNICIPAL CIVIL REGISTRAR R.A. 10172
Republic of the Philippines Province of Lanao del Norte Republic of the Philippines
OFFICE OF THE MUNICIPAL CIVIL REGISTRAR
Province of Bukidnon MUNICIPALITY OF BACOLOD Province of South Cotabato
CITY OF MALAYBALAY Municipality of Polomolok
R.A. Form No.10.1 (LCRO) R.A.10172
NOTICE OF PUBLICATION NOTICE TO THE PUBLIC
NOTICE FOR PUBLICATION CFN-
CCE-0164-2018 (R.A. 10172) June 1, 2018
CCE- Date: May 24, 2018
In compliance with Rule 7 R.A. Act No. 10172, a notice is hereby served
In compliance with the publication requirements and pursuant to OCRG
to the public that LESTER JUNE ARIAS MAGWATE has filed with this Office In compliance with the publication requirement and pursuant to OCRG
Memorandum Circular No. 2013-1, Guidelines in the Implementation of Memorandum Circular No. 2013-1 Guidelines in the Implementation of
the Administrative Order No. 1 Series of 2012 (IRR of R.A. 10172), Notice is a Petition for Correction of Clerical Error SEX/GENDER from “FEMALE” to
“MALE” in the Certificate of Live Birth of LESTER JUNE ARIAS MAGWATE the Administrative Order No. 1 Series of 2012 (IRR on R.A. 10172), Notice
hereby served to the public that ROSELIE D. FERNANDEZ has filed with this is hereby serve to the public that AMANDIO FAJARDO GOMEZ has filed
Office a petition of Correction of Clerical Error from MALE to FEMALE in her who was born on MAY 27, 1995 at Babalaya, Bacolod, Lanao del Norte with this Office, a petition for correction of entry in sex from F to MALE in
Certificate of Live birth who was born on February 23, 1987 whose parents whose parents are REMEDIO MERAMONTES MAGWATE and LORENZA the Certificate of Live Birth of Amandio Fajardo Gomes born at Polomolok,
are RAFAEL FERNANDEZ and VIRGINIA DULAY. NELLAS ARIAS. South Cotabato and whose parents are Jose Eswagan Gomes and Angeles
Any person adversely affected by said petition may file his written Any person adversely affected by said petition may file written Combatir Fajardo.
opposition with this Office. opposition with this Office not later than June 20, 2018. Any person adversely affected by said petition may file his written
opposition with this Office not later than June 4, 2018.
(SGD) PRISCILLA G. TILANDUCA (SGD) EMILY B. CABUG (SGD) BERLITA CANDARI-CASTOR
City Civil Registrar Municipal Civil Registrar Municipal Civil Registrar
MGSD June 2 & 9, 2018 MGSD May 26 & June 2, 2018 MGSD May 26 & June 2, 2018

R.A. 9048/10172 Form No. 10.1 (LCRO)
Republic of the Philippines
Province of Lanao del Norte
Municipality of Tubod
OFICE OF THE MUNICIPAL CIVIL REGISTRAR
NOTICE FOR PUBLICATION
In compliance with Section 7 of R.A. No. 10172, a NOTICE is hereby
served to the public that CONCEPCION BATION RECESIO has filed with
this Office a Petition for Correction of entry in the child’s sex from “MALE”
to “FEMALE” in the Certificate of Live Birth of CONCEPCION PATION who
was born on JULY 16, 1956 at Tubod, Lanao del Norte whose parents are
ESTANISLAO PATION and EDUARDA HERNANDO.
Any person adversely affected by said petition may file written
opposition with this Office not later than 15 June 2018.
Republic of the Philippines RA 10172
PROVINCE OF BUKIDNON
Municipality of Manolo Fortich REPUBLIC OF THE PHILIPPINES
-oOo- PROVINCE OF BUKIDNON
OFFICE OF THE MUNICIPAL CIVIL REGISTRAR CITY OF MALAYBALAY
Publication Notice
R.A. 10172
NOTICE OF PUBLICATION
NOTICE TO THE PUBLIC
CCE-0151-2018 (R.A. 10172) May 23, 2018
CCE-53-2017 R.A. 10172 MAY 11, 2018
In compliance with the publication requirement and pursuant to OCRG
In compliance with the publication requirement and pursuant to OCRG
Memorandum Circular No. __. Guidelines in the Implementation of the Memorandum Circular No. 2013-1, Guidelines in the Implementation of the
Administrative Order No. 1 Series of 2012 (IRR on R.A. 10172), Notice is Administrative Order No. 1 Series of 2012 (IRR on R.A. 10172), Notice is
hereby served to the public that JUDE SAHONLAY TABURNO KABAYSSKI hereby served to the public that RENEMAR A. KILALA has filed with this
has filed with this Office, a petition for correction of entry in her Sex from Office, a petition for Correction of Clerical Error from MALE to FEMALE in
“MALE” to “FEMALE” in the Certificate of Live Birth of Jude Sahonlay his Certificate of Live Birth who was born on June 7, 1998 whose parents
Taburno Kabaysski, born on Aug. 3, 1985 at Manolo Fortich, Bukidnon are RENATO A. KILALA and NORMARIE C. AVANCEÑA.
whose parents are Alfredo C. Taburno & Aida Daguinlay Sahonlay. Any person adversely affected by said petition may file his written
Any person adversely affected by said petition may file his written
opposition with this Office not later than May 31, 2018. opposition with this Office.

(SGD) MARIA CHARITY C. LACSON. (SGD) VIRGIE A. COQUILLA (SGD) PRISCILLA G. TILANDUCA
Municipal Civil Registrar Municipal Civil Registrar City Civil Registrar
MGSD June 2 & 9, 2018
MGSD May 26 & June 2, 2018 MGSD May 26 & June 2, 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:
1/8 PAGE
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
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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
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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 /
Weekend, June 2-3, 2018 12
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.
Weekend, June 2-3, 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.
Weekend, June 2-3, 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
Weekend, June 2-3, 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
Weekend, June 2-3, 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
Weekend, June 2-3, 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
Weekend, June 2-3, 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
Weekend, June 2-3, 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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Sunggod Ta Kamanga
Four Places to Visit
Alden Richards
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Christmas party.
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Wendelina Obenita, Gen seatmate and my food part- You can also find me here:
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