Article 143p. 143

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

Agriculturist, or in their absence, by the Secretary of

Agriculture or his duly authorized representatives.

f. Acquired subdivision lots which remain idle due to the

failure of the subdivision developer or owner to develop

the said subdivision in accordance with the approved

subdivision plan as determined by the assessor. If within

one year, from the time the subdivision is developed, the

said lot still remains unutilized or unimproved, the tax

provided

under

Section

forty-two

hereof

shall

be

imposed. (Amending P.D. No. 464 (Real Property Tax

Code) Re: Additional Tax on Idle Lands, Presidential

Decree No. 1446, [June 11, 1978])

Section 45. Application for exemption. a. The owner,

administrator, or any person having legal interest on the

land, desiring to avail of the exemptions enumerated

under Section 44 hereof, shall file within six months from

the date of effectivity of this Decree, the corresponding

application with the Assessor of the Province, City or

Municipality, where the land is situated. The application

shall state the ground or grounds under which the

exemption is being claimed. (Amending P.D. No. 464

(Real Property Tax Code) Re: Additional Tax on Idle Lands,

Presidential Decree No. 1446, [June 11, 1978])

Section 46. Listing of idle lands by the assessor. The

provincial

or

city

assessor shall make and keep an

updated record of idle lands within one year after the

approval of this Code and every year thereafter. For

purposes of collection, the provincial or city assessor shall

furnish a copy thereof to the provincial, city or municipal

treasurer, as the case may be, who shall notify on the

basis of such record the person having legal interest on

the lands of the imposition of the additional tax.

Section

47.

Special

levy

by local governments. The

provincial, city, municipal boards or councils may, by

ordinance, provide for the imposition and collection of a

special levy on the lands comprised within the province,

city, or municipality or parts thereof especially benefited

by the laying out, opening, constructing, straightening,

widening, grading, paying, curbing, walling, deepening,

or

otherwise

establishing,

repairing,

enlarging,

or

improving public avenues, roads, streets, alleys, sidewalks,

parks, plazas, bridges, landing places, wharves, piers,

docks,

levees,

reservoirs,

waterworks,

water

courses,

esteros, canals, drains, and sewers: Provided, however,

That the special levy herein authorized shall correspond

only to a part not exceeding sixty per cent of the costs of

said improvements or infrastructures financed by the

province,

city

or

municipality,

as

the case may be,

including the costs of acquiring land and such other real

property in connection therewith. Within the meaning of

this

Section,

all

lands comprised within the district

benefited, except lands exempt from the real property

tax under Section forty hereof, shall be subject to the

payment of the special levy.

Section

48.

Ordinance imposing a special levy. Tax

ordinance providing for the levying and collection of a

special levy shall describe with reasonable accuracy the

nature, extent and location of the work to be undertaken;

the probable cost of the proposed work so established,

the limits whereof shall be stated by monuments and

lines, and the number of annual installments, which shall

not be less than five nor more than ten, in which said

special

levy

shall

be

payable.

The

provincial

board,

municipal board or city council, or municipal council shall

not be obliged, in the apportionment and computation of

the special levy, to establish a uniform percentage of all

lands subject to the payment of the tax for the entire

district, but it may fix different rates for different parts or

sections thereof, depending on whether such land is

more or less benefited by the proposed work; nor shall

the provincial board, the municipal board or city council,

or municipal council be required to follow the percentage

limitations imposed by Section thirty-nine of this Code.

The provincial, city or municipal engineer shall make the

plans, specifications and estimates of the proposed work.

Section 49. Publication of proposed ordinance imposing

a special levy. The proposed special levy or ordinance shall

be published, with the list of the owners of the land

affected thereby, once a week for four consecutive weeks

in any newspaper published in the locality, one in English,

and one in the local dialect, if there be any, and in default

of local papers, in any newspaper of general circulation in

the province, city or municipality. The said ordinance in

English, and in the local dialect, shall also be posted in the

city

or

municipality

and

places

affected

by

said

improvement, and shall also be published once a week

during four consecutive weeks by crier.

The

provincial,

city

or municipal secretary, shall, on

application, furnish a copy of the proposed ordinance to

each

landowner

affected,

or his agent, and shall if

possible, send to all a copy of said proposed ordinance by

mail or messenger.

Sec 50. Protest against special levy. Not later than thirty

days after the last publication of the ordinance and list of

landowners included in the zone subject to special levy, a

protest may be submitted to the provincial, municipal, or

city

board

or

council,

signed

by

a majority of the

landowners affected by the proposed work, setting forth

the addresses of the signers and arguments in support of

their objection or protest against the improvement to be

made or against the special levy imposed by ordinance. If

no

protest

is

filed

within the time and under the

conditions

above

specified,

the

provincial,

city

or

municipal ordinance shall become final and effective in

all points after its approval by the corresponding board or

council.

Section 51. Hearing a protest. The board or council, shall

designate a date and place for the hearing of the protest

filed in accordance with the next preceding Section and

shall give reasonable time to all protestants who have

given their address and to all landowners affected by any

protest, and shall order the publication once a week,

during two consecutive weeks in any newspaper of the

locality, if there be one, of general circulation in the

province, city or municipality, or a notice in English or in

the local dialect, of the place and date of the hearing to

be held. Said notice shall likewise be posted in the city or

municipality and places affected by the improvement.

After the proper hearing, the board or city council, shall

render

its

final

decision

confirming,

modifying

or

revoking

its ordinance, and shall send notice of its

decision, to all interested parties who have given their

addresses,

and

shall

order

the

publication

of

such

decision, together with a list of the parcels of land

affected by the special levy, three times weekly, for two

consecutive weeks, in the manner hereinabove specified.

The decision of the municipal council shall become final,

if, before, expiration of thirty days from the date of its last

publication, no appeal is filed with the provincial board

against the proposed improvement or against the special

levy, signed by at least a majority of the landowners

affected. The appellant or appellants shall immediately

give the municipal council a written notice of the appeal.

In the case of the province or city, the decision of the

provincial board or city council is not appealable but shall

become final after the expiration of thirty days from its

last publication.

Section 52. Decision of the appeal. If an appeal is taken

from the decision of the municipal council in the manner

provided for in the next preceding Section, the said

council shall forward to the provincial board an excerpt

from the minutes of said council relative to the proposed

improvement and all other documents in connection

therewith, within ten days after receipt of the notice of

appeal. The provincial board shall designate the place and

set a date which shall be within thirty days following

receipt

of

the

board

of

the

documents

from

the

municipal council, for the hearing of the appeal, giving

both parties notice thereof. During the hearing of the

appeal, the municipal council shall be represented and

heard, and the provincial board shall examine de novo all

points involved in the protest filed, and its decision

thereon shall be final.

Section 53. Fixing the amount of special levy. The special

levy authorized under Section forty-seven hereof shall be

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