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.

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            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.

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                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