Thursday, March 22, 2007

SP Ordinance No. 05-009 Is Void, Inocencio



Atty. Romeo P. Inocencio, a former member of the Sangguniang Panlalawigan (SP) of Aklan and now a practicing lawyer has registered his strong protest against the increases of real estate taxes beginning the year 2006 in Aklan.
Atty. Inocencio, in his letter to the Provincial Treasurer, Evan Timtiman of Aklan, pointed out that the "taxes in 2006 and 2007 are higher compared to 2005 due to the revised base market values of real properties pursuant to Provincial Ordinance No. 05 – 009. This is "an ordinance that fixes and approves the schedule of base market values of lands and natural improvements, building classification and schedule of base unit construction cost for buildings, machineries and other improvements".
"The revised assessment and the collection of higher realty taxes arising from the aforecited Provincial Ordinance is not only erroneous, but virtually bereft of legal basis", Inocencio pointed out. The Provincial Ordinance No. 05–009 which fixes and approves the base market values is patently invalid for having been enacted without complying with article 276 of the Implementing Rules and Regulations of the Local Government Code", Inocencio pointed out.
According to Inocencio, ten days after the filing of any proposed tax ordinance or revenue measure, the same must first be published in a newspapers of local circulation or shall be posted simultaneously in at least four (4) conspicuous public places within the territorial jurisdiction of the LGU concerned.
Requirement on public hearing was not complied with, Inocencio added
"The public hearing conducted was not by the Sangguniang Panlalawigan but by the office of the Provincial Assessor without complying with the aforementioned requirements of notice and publication of the proposed ordinance", Inocencio pointed out.
The "ordinance fixing the new base market value of real properties in the entire province is clearly and undoubtedly void ab initio therefore has no valid and binding effect on us, taxpayers", he concluded.
Inocencio believes that the increase of from 300 to 700 percent in the real property taxes on the basis of Provincial Ordinance No. 05–009 is in violation of the fundamental principles of taxation that "taxes shall not be unjust, excessive, oppressive or confiscatory" as enshrined in Section 130 of the Local Government Code.
Moreover, there is also no provincial ordinance fixing and prescribing the assessment levels to be applied to the new fair market value in order to determine the new assessed value of the real property subject to realty tax as required by Section 218 of the Local Government Code, pointed out Inocencio. According to him, the Provincial Assessor of Aklan or her deputies have no basis whatsoever to revise or compute the new assessed value of the property pursuant to or in connection with Provincial Ordinance No. 05–009. In view of this, the Provincial Treasurer of Aklan and his deputies have no legal justification or authority to collect the amount of realty taxes in excess of what has been collected in 2005. Inocencio concluded.
According to him, the SP of Aklan has not enacted any ordinance that will set in motion the implementation of Provincial Ordinance No. 05–009.
Atty. Inocencio paid the realty tax of his land for only P308 in 2005. When he paid it last week, he was asked to pay and he paid P1,760.00 for the years 2006 and 2007. There was an increased of P732.00 in the year 2006 and P420.00 in the 2007 payments.
Since Atty. Inocencio believes the Provincial Treasurer has no basis of collecting as far as the increase is concerned, he has requested the Provincial Treasurer, Mr. Evan Timtiman to refund the said (P1,152.00) the amount, Inocencio believes, represents excess payment.
Madyaas Pen tried to contact Mr. Timtiman regarding this matter brought to his office by Atty. Inocencio but Mr. Timtiman was on official travel. MP hopes to get his or the Provincial Assessor’s reply to Atty. Inocencio’s request soon. /MP

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