2016 - R - 04 A RESOLUTION EXEMPTING THE REAL PROPERTY TAX ASSESSED TO THE BUILDING AND LOT OWNED BY DIOCESE OF IBA LOCATED AT NO. 78 NATIONAL HIGHWAY, BARANGAY BARRETTO WHICH IS EXCLUSIVELY USED FOR RELIGIOUS PURPOSES IN THE AMOUNT OF ONE HUNDRED TWO THOUSAND TWO HUNDRED SIX PESOS AND 41/100 (PHP102,206.41) IN A MANNER CONSISTENT WITH LAWS
EXCERPTS
FROM THE MINUTES OF THE REGULAR SESSION
OF THE SANGGUNIANG PANLUNGSOD OF OLONGAPO, HELD ON
JANUARY 13, 2016 AT THE CITY HALL.
PRESENT:
Hon. Rodel S. Cerezo- - - - - - - - - -
- - - - - - -City Vice-Mayor & Presiding Officer
Hon.
Aquilino Y. Cortez, Jr. - - - - - - - - - - - -City Councilor
Hon. Eduardo
G. Guerrero - - - - - - - - - - - - -City Councilor
Hon.
Benjamin G. Cajudo II - - - - - - - - - - - -City Councilor
Hon. Elena
C. Dabu - - - - - - - - - - - - - - - - - -City Councilor
Hon. Noel Y. Atienza - - - - - - - - - -
- - - - - - -City Councilor
Hon. Alreuela M. Bundang-Ortiz - - - - -
- - - -City Councilor
Hon. Edna A. Elane- - - - - - - - - - - - - - - - - -City Councilor
Hon.
Emerito Linus D. Bacay - - - - - - - - -
- -City Councilor
Hon. Randy C. Sionzon - - - - - - - - - - - - - - -President, Liga
ng mga Barangay
Hon. Egmidio M. Gonzales, Jr. - - - - - - - - - -Indigenous Peoples
Mandatory Representative
ABSENT:
Hon. Eyrma
Yvette D. Marzan-Estrella- - - - -City Councilor
Hon. Eduardo J. Piano - - - - - - - - -
- - - - - - -City Councilor
RESOLUTION
NO. 04
(Series
of 2016)
A
RESOLUTION EXEMPTING THE REAL PROPERTY TAX ASSESSED TO THE BUILDING AND LOT
OWNED BY DIOCESE OF IBA LOCATED AT NO. 78 NATIONAL HIGHWAY, BARANGAY BARRETTO
WHICH IS EXCLUSIVELY USED FOR RELIGIOUS PURPOSES
IN THE AMOUNT OF ONE HUNDRED TWO THOUSAND TWO
HUNDRED SIX PESOS AND 41/100 (PHP102,206.41) IN A MANNER CONSISTENT WITH LAWS
WHEREAS,
pursuant
to Paragraph b Section 234 of Republic Act No. 7160 otherwise known as the
Local Government Code of 1991 expressly provides;
“Exemption from Real Property Tax
– The following are exempted from payment of the real property tax:
(b) Charitable institutions, churches, 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.
WHEREAS, the Office of
the City Assessor Olongapo City has conducted an actual inspection on the
building and lot owned by Diocese of Iba and discovered that the said property are
being actually used for religious purposes hence tax exempt under Paragraph b
Section 234 of Republic Act 7160 otherwise known as Local Government Code of
1991;
WHEREAS,
the
said building and lot was originally owned by Spouses Ranato G. Pillagara and
Emilia I. Pillagara, who sold the same to Rosalina P. Perez, who in turn
disposed to Msgr. Paciano B. Aniceto, Prelate Nullius of Iba, Zambales;
WHEREAS, after the purchase, the same property was declared
for taxation purposes in the name of Msgr. Paciano B. Aniceto and used
exclusively for religious purposes;
Con’t. of Resolution No. 04,
Series of 2016.
-2-
WHEREAS,
the said lot and building was of assessed real property tax in the amount of
One Hundred Two Thousand Two Hundred Six Pesos and 41/100 (PhP102,206.41);
WHEREAS,
in order to remedy the situation, Msgr Paciano B. Aniceto has executed a Waiver
of Rights in favor of Roman Catholic of Iba, waiving his rights, interests and
participation over the said lot and building;
WHEREAS,
the said building and lot has been used and up to this date is devoted for
religious purposes, although registered in the name of an individual. It is not registration which shall determine
the taxability of a certain property but it should be on the basis of actual use
thereof.
NOW, THEREFORE, on
motion of City Councilor Noel Y. Atienza, with the unanimous accord of the
Members of the Sangguniang Panlungsod present;
RESOLVED, AS IT IS HEREBY RESOLVED, by
the Sangguniang Panlungsod in session assembled, to exempt as it hereby exempts the real
property tax assessed to the building and lot owned by Diocese Of Iba located
at No. 78 National Highway, Barangay Barretto which is exclusively used for
religious purposes in the amount of One
Hundred Two Thousand Two Hundred Six Pesos and 41/100 (PhP102,206.41) in a
manner consistent with laws.
APPROVED
UNANIMOUSLY, January 13,
2016.
RODEL
S. CEREZO
City
Vice-Mayor & Presiding Officer
EYRMA YVETTE D. MARZAN-
ESTRELLA EDUARDO J.
PIANO
City Councilor City Councilor
(absent) (absent)
AQUILINO Y. CORTEZ,
JR. EDUARDO G.
GUERRERO
City Councilor City Councilor
BENJAMIN G. CAJUDO II
ELENA C. DABU
City Councilor City Councilor
NOEL Y. ATIENZA ALREUELA M.
BUNDANG-ORTIZ
City Councilor
City Councilor
EDNA A. ELANE
EMERITO LINUS D. BACAY
City Councilor City Councilor
Con’t. of Resolution No. 04,
Series of 2016.
-3-
RANDY C. SIONZON EGMIDIO M. GONZALES, JR.
President, Liga ng mga Barangay Indigenous Peoples Mandatory
Representative
ATTEST:
ATTY. BERNARDINE S. GANTAN
Council Secretary
APPROVED BY HIS HONOR, THE CITY MAYOR ON________________________________.
ROLEN C. PAULINO
City Mayor
ATTEST:
SHEILA
R. PADILLA
Secretary to the City Mayor
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