On March 16, 2007, Atty. Romeo P. Inocencio filed a letter protest with the office of the Provincial Treasurer, Kalibo, Aklan regarding the "exorbitant increase of real estate tax he was assessed and paid." Atty. Inocencio also requested for refund of the overpayment.
Atty. Inocencio anchored his protest on the following:
1. Provincial Ordinance No. 05 – 009 was approved without complying with the procedure in the conduct of public hearing provided under Article 276 of the Implementing Rules and Regulations of Local Government Code;
2. The increase of 300 to 700 percent in real property taxes effective 2006 as a result of Provincial Ordinance No. 05–009 is in violation of the fundamental principles of taxation enshrined in Section 130 of the Local Government Code, which mandates that "Taxes shall not be unjust, excessive, oppressive or confiscatory;" and
3. There us no provincial ordinance duly enacted 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 under Section 218 of the Local Government Code.
According to Atty. Inocencio, the Provincial Assessor are virtually bereft of any authority to revise the assessed value of all real properties in Aklan in relation to Provincial Ordinance No. 05–009. "The absence of an ordinance that would empower the treasurer to levy one (1) percent basic real property tax and one (1) percent special education fund…on the assessed value of the realty is fatal," stressed Inocencio. /mp
Atty. Inocencio anchored his protest on the following:
1. Provincial Ordinance No. 05 – 009 was approved without complying with the procedure in the conduct of public hearing provided under Article 276 of the Implementing Rules and Regulations of Local Government Code;
2. The increase of 300 to 700 percent in real property taxes effective 2006 as a result of Provincial Ordinance No. 05–009 is in violation of the fundamental principles of taxation enshrined in Section 130 of the Local Government Code, which mandates that "Taxes shall not be unjust, excessive, oppressive or confiscatory;" and
3. There us no provincial ordinance duly enacted 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 under Section 218 of the Local Government Code.
According to Atty. Inocencio, the Provincial Assessor are virtually bereft of any authority to revise the assessed value of all real properties in Aklan in relation to Provincial Ordinance No. 05–009. "The absence of an ordinance that would empower the treasurer to levy one (1) percent basic real property tax and one (1) percent special education fund…on the assessed value of the realty is fatal," stressed Inocencio. /mp
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