PB pushes more ways to post real property tax levies

CEBU, Philippines — The Cebu Provincial Board has approved a resolution recommending additional avenues of posting of notices and information dissemination with respect to the levy on real property due to non-payment of real property tax.

This resolution, sponsored by Provincial Board Member John Ishmael Borgonia, recommends additional requirements to the existing minimum requirement mentioned in Section 258 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991.

This section provides that “After the expiration of the time required to pay the basic real property tax or any other tax levied under this Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax.”

This section requires that the warrant of levy be either mailed or served to the owner of the real property or the person having legal interest over the said property.

In addition to the current minimum requirement, the resolution recommends that the warrant of levy be also posted, not only in the entrance of the city or municipal hall, but also in public and conspicuous places in the barangay where the subject real property is situated and where the appropriate person to be notified is residing.

The draft of the resolution stated that the recommendations ensure that the appropriate persons will be notified and made aware of the matters affecting their respective real properties and for them to properly prepare what course of action to take prior to its advertisement and sale.

“The said recommendation also helps raise awareness on the consequences of non-payment of real property taxes,” read a portion of the draft resolution.

This also claimed that a more specific and effective mode of information dissemination in the community is a matter of great importance.

“It is relevant and of utmost necessity to provide additional avenues to assist and guide the people affected by the abovementioned matters for prevention of undue deprivation of their properties,” it added. — (FREEMAN)