|Section 1. This
Act shall be known as the Charter of the City of Cagayan de
Sec. 2. Territory of the City of Cagayan de Oro. –
The City of Cagayan de Oro, which is hereby created, shall comprise the
present territorial jurisdiction of the municipality of Cagayan, and of
the barrios of Bogo, Agusan, and Alae of the municipality of Tagoloan,
Province of Misamis Oriental.
The President of the Philippines may, by executive order, increase the
territory of the City of Cagayan de Oro by adding thereto such
contiguous barrios or municipalities as may be necessary and desirable
in the public interest.
Sec. 3. Corporate character of the city. – The
City of Cagayan de Oro constitutes a political body corporate and as
such is endowed with the attribute of perpetual succession and
possessed of the powers which pertain to a municipal corporation, to be
exercised in conformity with the provisions of this Charter.
Sec. 4. Seal and general powers of the city. – The
city shall have a common seal, and may alter the same at pleasure. It
may take, purchase, receive, hold, lease, convey, and dispose of real
and personal property for the general interests of the city, condemn
private property for public use, contract and be contracted with, sue
and be sued, prosecute and defend to final judgment and execution, and
exercise all the powers hereinafter conferred.
Sec. 5. The city not liable for damages. – The
city shall not be liable or held for damages or injuries to persons or
property arising from the failure of the Municipal Board, the Mayor or
any other city officer or employee, to enforce the provisions of this
Charter, or any other law or ordinance, or from negligences of said
Municipal Board, Mayor or other city officers or employees while
enforcing or attempting to enforce the provisions thereof.
Sec. 6. Jurisdiction of the city. – The
jurisdiction of the City of Cagayan de Oro for police purposes shall be
co-extensive with its territorial jurisdiction, and shall extend to
three miles from the shore into the Macajalar Bay; and for the purpose
of protecting and insuring the purity of the water supply of the city,
such police jurisdiction shall also extend over all territory within
the drainage area of such water supply, or within one hundred meters of
any reservoir, conduit, canal, aqueduct or pumping station used in
connection with the city water service.
Sec. 7. The Mayor. – The Mayor shall be the chief
executive of the city. He shall be appointed by the President of the
Philippines, with the consent of the Commission on Appointments, and
shall hold office at the pleasure of the President.
He shall receive a salary of not exceeding four thousand eight hundred
pesos a year. With the approval of the Secretary of the Interior the
Mayor may be provided, in addition to his salary, a non-commutable
allowance of not exceeding five thousand pesos per annum.
Sec. 8. The Vice-Mayor. – There shall be a
Vice-Mayor who shall perform the duties of the Mayor, in the event of
the sickness, absence or other temporary incapacity of the Mayor, or in
the event of a definitive vacancy in the position of mayor until the
said office shall be filled, in accordance with law. He shall be
appointed by the President of the Philippines with the consent of the
Commission on Appointments and shall hold office at the pleasure of the
President. If, for any reason, the Vice-Mayor is temporarily
incapacitated for the performance of the duties of the office of mayor
or said office of the Vice-Mayor is vacant, the duties of the Mayor,
shall be performed by the city treasurer. The acting mayor shall have
the same powers and duties as the Mayor.
The Vice-Mayor shall be a member of the Municipal Board and shall
perform such other duties as may be assigned to him by the mayor or
prescribed by law or ordinance. He shall receive a salary not exceeding
two thousand four hundred pesos per annum: Provided, That, when he acts
as mayor his salary be equivalent to that of the Mayor.
Sec. 9. General powers and duties of the Mayor. –
Unless otherwise provided by law, the Mayor shall have immediate
control over the executive and administrative functions of the
different departments of the city, subject to the authority and
supervision of the Secretary of the Interior. He shall have the
following general powers and duties:
(a) To comply with and enforce and give the necessary
orders for the faithful enforcement and execution of the laws and
ordinances in effect within the jurisdiction of the city.
(b) To safeguard all the lands, buildings, records,
moneys, credits and other property and rights of the city, and subject
to the provisions of this Chapter, have control of all its property.
(c) To see that all taxes and other revenues of the
city are collected, and applied in accordance with appropriations to
the payment of the municipal expenses.
(d) To cause to be instituted judicial proceedings to
recover property and funds of the city whenever found, to cause to be
defended all suits against the city, and otherwise to protect the
interests of the city.
(e) To see that the executive officers and employees
of the city properly discharge their respective duties.
(f) To examine and inspect the books, records and
papers of all officers, agents, and employees of the city over whom he
has executive supervision and control at least once a year, and
whenever occasion arises. For this purpose he shall be provided by the
Municipal Board with such clerical or other assistance as may be
(g) To give such information and recommend such
measures to the Board as he shall deem advantageous to the city.
(h) To represent the city in all its business matters
and sign in its behalf all its bonds, contracts, and obligations made
in accordance with law or ordinance.
(i) To submit to the Municipal Board at least two
months before the beginning of each fiscal year a budget of receipts
and expenditures of the city.
(j) To receive, hear, and decide as he may deem
proper the petitions, complaints, and claims concerning all classes of
municipal matters of an administrative or executive character.
(k) To grant or refuse municipal licenses or permits
of all classes and to revoke the same for violation of the conditions
upon which they were granted, or if acts prohibited by law or municipal
ordinance are being committed under the protection of such licenses or
in the premises in which the business for which the same have been
granted is carried on, or for any other good reason of general
(l) To exempt, with the concurrence of the division
superintendent of schools, deserving poor pupils from the payment of
school fees or of any part thereof.
(m) To take such emergency measures as may be
necessary to avoid fires and floods, and mitigate the effects of storms
and other public calamities.
(n) To submit an annual report to the Secretary of
(o) To preside over the meetings of the Municipal
(p) To perform such other duties and exercise such
other executive powers as may be prescribed by law or ordinances.
Section 10. Secretary to Mayor. – The Mayor shall
appoint one secretary who shall hold office at the pleasure of the
Mayor and who shall receive a compensation, to be fixed by ordinance
approved by the Secretary of the Interior, at not exceeding two
thousand four hundred pesos per annum. The Secretary shall have charge
and custody of all records and documents of the city and of any office
or department thereof for which provision is not otherwise made; shall
keep the corporate seal and affix the same with his signature to all
ordinances and resolutions signed by the Mayor and to all other
official documents and papers of the government of the city as may be
required by law or ordinance; shall attest all executive orders,
proclamations, ordinances and resolutions signed by the Mayor, and
shall perform such other duties as the Mayor may require of him; shall,
upon request, furnish certified copies of all city records and
documents in his charge which are not of a confidential character, and
shall charge twenty centavos for each one hundred words including the
certificate, such fees to be paid directly to the City Treasurer.
The Municipal Board
Section 11. Constitution and organization of the
Municipal Board; compensation of members thereof . – The Municipal
Board shall be the legislative body of the city and shall be composed
of the Mayor, who shall be its presiding officer, the Vice Mayor, the
City Treasurer, the City Engineer, and five councilors elected at large
by popular vote during every election for provincial and municipal
officials in conformity with the provisions of the Revised Election
Code. In case of sickness, absence, suspension or other temporary
disability of any member of the Board, or if necessary to maintain a
quorum, the President of the Philippines may appoint a temporary
substitute belonging to the same political party as the temporarily
incapacitated member who shall possess all the rights and perform all
the duties of a member of the Board until the return to duty of the
If any member of the Municipal Board should be candidate for office in
any election, he shall be disqualified to act with the Board in the
discharge of the duties conferred upon it relative to election matters,
and in such case the other members of the Board shall discharge said
duties without his assistance, or they may choose a disinterested
elector of the city to act with the Board in such matters in his stead.
The elective members of the Municipal Board shall receive a per diem of
ten pesos for each day of attendance of the session of the Board.
Section 12. Qualifications, election, suspension and
removal of elective members of Board. – The elective members of the
Municipal Board shall be qualified electors of the city, residents
therein for at least one year, and not less than twenty-three years of
age. Upon qualifying, the members-elect shall assume office on the date
fixed in the Revised Election Code until their successors are elected
and have qualified.
If for any reason the election fails to take place on the date fixed by
law, or such election results in a failure to elect one or more of the
members, the President shall issue as soon as practicable a
proclamation calling a special election to fill said office. Whenever
the member-elect dies before assumption of office, or, having been
elected, his election is not confirmed by the President for disloyalty,
or such member-elect fails to qualify for any reason, the President may
in his discretion either call a special election or fill the office by
appointment. Vacancies occurring after assumption of office shall be
filled by appointment by the President of a suitable person belonging
to the political party of the officer whom he is to replace.
The elective members of the Municipal Board may be suspended or removed
from office under the same circumstances, in the same manner and with
the same effect, as elective provincial officers, and the provisions of
law providing for the suspension or removal of elective provincial
officers are hereby made effective for the suspension or removal of
said elective members of the Board.
Section 13. Appointment, salary, and duties of
secretary of Board. – The Board shall have a secretary who shall be
appointed by it after every new election, to serve during the term of
office of the elective members thereof. The compensation of the
secretary shall be fixed by ordinance approved by the Secretary of the
Interior, at not exceeding two thousand four hundred pesos per annum. A
vacancy in the office of the secretary shall be filled temporarily for
the unexpired term in like manner.
The secretary shall be in charge of the records of the Municipal Board.
He shall keep a full record of the proceedings of the Board, and file
all documents relating thereto; shall record, in a book kept for that
purpose, all ordinances, and all resolutions and motions directing the
payment of money or creating liability, enacted or adopted by the
Board, with the dates of passage of the same, and of the publication of
ordinances; shall keep a seal, circular in form, with the inscription
"Municipal Board – City of Cagayan de Oro," and affix the same, with
his signature, to all ordinances and other official acts of the Board,
and shall present the same signature to the presiding officer of the
Board; shall cause each ordinance to be published as herein provided;
shall, upon request, furnish copies of all records of public character
in his charge under the seal of his office and charge twenty centavos
for each one hundred words including the certificate, the fees to be
paid directly to the City Treasurer; and shall keep his office and all
records therein which are not of a confidential character open to the
public inspection during usual business hours.
Section 14. Method of transacting business by the
Board – Veto – Authentication and publication of ordinances. – Unless
the Secretary of the Interior orders otherwise, the Board shall hold
one ordinary session for the transaction of business during each week
on a day which it shall fix by resolution, and such extraordinary
sessions, not exceeding thirty during any one year, as may be called by
the Mayor. It shall sit with open doors, unless otherwise ordered by an
affirmative vote of five members. It shall keep a record of its
proceedings and determine its rules of procedure not herein set forth.
Five members of the Board shall constitute a quorum for the transaction
of business. But a smaller number may adjourn from day to day and may
compel the immediate attendance of any member absent without good cause
by issuing to the police of the city an order for his arrest and
production at the session under such penalties as shall have been
previously prescribed by ordinance. Five affirmative votes shall be
necessary for the passage of any ordinance, or of any resolution or
motion directing the payment of money or creating liability, but other
measures shall prevail upon the majority votes of the members present
at any meeting duly called and held. The ayes and nays shall be taken
and recorded upon the passage of all ordinances, upon all resolutions
or motions directing the payment of money or creating liability, and at
the request of any member, upon any other resolution or motion. Each
approved ordinance, resolution or motion shall be sealed with the seal
of the Board, signed by the presiding officer and the secretary of the
Board and recorded in a book kept for the purpose and shall, on the day
following its passage, be posted by the secretary at the main entrance
of the city hall, and shall take effect and be in force on and after
the tenth day following its passage unless otherwise stated in said
ordinance, resolution or motion or vetoed by the Mayor as hereinafter
provided. A vetoed ordinance, if repassed, shall take effect ten days
after the veto is overridden by the required votes unless otherwise
stated in the ordinance or again disapproved by the Mayor within said
Each ordinance and each resolution or motion directing the payment of
money or creating liability enacted or adopted by the Board shall be
forwarded to the Mayor for his approval. Within ten days after the
receipt of the ordinance, resolution or motion, the Mayor shall return
it with his approval or veto. If he does not return it within that
time, it shall be deemed to be approved. If he returns it with his
veto, his reasons therefor in writing shall accompany it. It may then
be again enacted by the affirmative votes of six members of the Board,
and again forwarded to the Mayor for his approval, and if within ten
days after its receipt he does not again return it with his veto, it
shall be deemed to be approved. If within said time he again returns it
with his veto, it shall be forwarded forthwith to the Secretary of the
Interior for his approval or disapproval, which shall be final. The
Mayor shall have the power to veto any particular item or items of an
appropriation ordinance, or of an ordinance, resolution or motion
directing the payment of money or creating liability, but the veto
shall not affect the item or items to which he does not object. The
item or items objected to shall not take effect except in the manner
heretofore provided in this section as to ordinances, resolutions, and
motions returned to the Board with his veto, but should an item or
items in an appropriation ordinance be disapproved by the Mayor, the
corresponding item or items in the appropriation ordinance of the
previous year shall be deemed reenacted unless otherwise expressly
directed in the veto.
The Secretary of the Interior shall have full power to disapprove
directly, in whole or in part, any ordinance, resolution or motion of
the Municipal Board if he finds said ordinance, resolution or motion or
parts thereof, to be beyond the powers conferred upon the Board.
Section 15. General powers and duties of the Board. –
Except as otherwise provided by law, and subject to the conditions and
limitations thereof, the Municipal Board shall have the following
(a) To provide for the levy and collection of taxes
for general and special purposes in accordance with law including
specifically the power to levy real property tax not to exceed two per
centum ad valorem.
(b) To make all appropriations for the expenses of
the government of the city.
(c) To fix with the approval of the Department Head
the number and salaries of officials and employees of the city, subject
to the limitations of this Act.
(d) To authorize with the approval of the Department
Head the free distribution of medicines to the employees and laborers
of the city whose salary or wage does not exceed sixty pesos per month
or two pesos and fifty centavos per day, and of fresh or evaporated
native milk to indigent mothers residing in the city and of bread and
light meals to indigent children of ten years or less of age residing
in the city, the distribution to be made under the direct supervision
and control of the Mayor.
(e) To fix the tariff of fees and charges for all
services rendered by the city or any of its departments, branches or
(f) To provide for the creation and maintenance or
the rental of the necessary buildings for the use of the city.
(g) To establish and maintain schools as provided by
law and, with the approval of the Director of Public Schools, to fix
reasonable tuition fees for instruction therein.
(h) To establish ord in the establishment and
maintenance of vocational schools and institutions of higher learning
conducted by the National Government or any of its subdivisions and
agencies; and, with the approval of the Director of Public Schools, to
fix reasonable tuition fees for instruction in the vocational schools
and those higher institutions supported by the city.
(i) To provide for and maintain an efficient police
force and make all necessary police ordinances, with a view to the
confinement and reformation of vagrants, disorderly persons,
mendicants, prostitutes, and persons convicted of violating any of the
ordinances of the city.
(j) To provide for and maintain an official fire
force and provide engine houses, fire engines, hose trucks, hooks and
ladders, and other equipment for the prevention and extinguishment of
fires, and to regulate the management and use of the same.
(k) To establish fire zones, determine the kinds of
buildings or structures that may be erected within their limits,
regulate the manner of constructing and repairing the same, and fix the
fees for permits for the construction, repair or demolition of building
(l) To regulate the use of lights in stables, shops
and other buildings and places and to regulate and restrict the
issuance of permits for the building or bonfires and the use of
firecrackers, fireworks, skyrockets, and other pyrotechnic display, and
to fix the fees for such permits.
(m) To make regulations to protect the public from
conflagrations and prevent and mitigate the effects of famine, floods,
storms and other public calamities, and provide relief for persons
suffering from same.
(n) To regulate and fix the amount of the license
fees for the following: hawkers, peddlers and hucksters, not including
hucksters or peddlers who sell only native vegetables, fruits or foods,
personally carried by the hucksters or peddlers, auctioneers, plumbers,
barbers, collecting agencies, mercantile agencies, shipping and
intelligence offices, private detective agencies, advertising agencies,
beauty parlors, massagists, tattooers, jugglers, acrobats, hotels,
clubs, restaurants, cafes, lodging houses, boarding houses, livery
garages, livery stables, boarding stables, dealers in large cattle,
public billiard tables, laundries, cleaning and dyeing establishments,
public warehouses, circuses, and other similar parades, race tracks,
horse races, bowling alleys, shooting galleries, merry-go-rounds,
pawnshops, dealers in second-hand merchandise, junk dealers, brewers,
distillers, rectifiers, money changers and brokers, public ferries,
theaters, theatrical performances, cinematographs, public exhibitions
and all other performances and places of amusements, and the keeping,
preparation, and sale of meat, poultry, fish, game, butter, cheese,
lard, vegetables, bread, and other provisions.
(o) To tax and fix the license fees on dealers in
automobiles or accessories or both, and retail dealers in merchandise,
which dealers are not yet subject to the payment of any municipal tax,
for the purpose of taxation. These retail dealers shall be classified
as (A) retail dealers in general merchandise, and (B) retail dealers
exclusively engaged in the sale of (a) textiles including knitted
goods, (b) hardwares including glassware, cooking utensils, electrical
goods and construction materials, (c) groceries including toilet
articles except perfumery, (d) drugs including medicines and
perfumeries, (e) books including stationery, paper, and office supplies
(f) jewelry, (g) slippers, (h) arms, ammunitions, and sporting goods.
(p) To tax, fix the license fee for, regulate the
business and fix the location of match factories, blacksmith shops,
foundries, steam boilers, lumber yards, shipyards, the storage and sale
of gunpowder, tar, pitch, resin, coal, oil, gasoline, benzine,
turpentine, hemp, cotton, nitroglycerine, petroleum, or any of the
products thereof, and all other highly combustible or explosive
materials, and other establishments likely to endanger the public
safety or give rise to conflagrations or explosions, and, subject to
the rules and regulations issued by the Director of Health in
accordance with law, tanneries, renderies, tallow chandleries,
embalmers, and funeral parlors, bone factories, and soap factories.
(q) To impose tax on motor and other vehicles, and
draft animals not paying any national tax: Provided, That all
automobiles and trucks belonging to the National Government or to any
provincial or municipal government and automobiles and trucks not
regularly kept in the city shall be exempt from such tax.
(r) To regulate the method of using steam engines and
boilers, and all other motive powers other than marine or belonging to
the Government of the Philippines; to provide for the inspection
thereof and fix a reasonable fee for such inspection, and to regulate
and fix the fees for the licenses of the engineers engaged in operating
(s) To enact ordinances for the maintenance and
preservation of peace and good morals.
(t) To regulate and fix the license fees for the
keeping of dogs, to authorize their impounding and destruction when
running at large, contrary to ordinances, and to tax and regulate the
keeping or training of fighting cocks.
(u) To establish and maintain municipal pounds; to
regulate, restrain and prohibit the running at large of domestic
animals, and provide for the distraining, impounding and sale of the
same for the penalty incurred, and the cost of the proceedings; and to
impose penalties upon the owners of said animals for the violation of
any ordinance in relation thereto.
(v) To prohibit and provide for the punishment of
cruelty to animals.
(w) To regulate the inspection, weighing and
measuring or bricks, lumber, coal, and other articles or merchandise.
(x) To regulate, fix the location of, and fix the
license fees for the establishment and operation of night clubs,
dancing schools, dance halls, cabarets, cockpits and other places of
amusement: Provided, That laws and executive orders affecting the same
shall be inoperative within the city.
(y) Subject to the provisions of existing laws, to
provide for the laying out, construction, and improvement, and to
regulate the use of streets, avenues, alleys, sidewalks, wharves,
piers, parks, cemeteries, and other public places; to provide for
lighting, cleaning, and sprinkling of streets and public places, to
regulate, fix license fees for, and prohibit the use of the same for
processions, signs, signposts, awnings, awningpost the carrying or
displaying of banners, placards, advertisements, or hand bills, or the
flying of signs, flags, or banners whether along, across, over or from
buildings, along the same; to prohibit the placing, throwing,
depositing, or leaving of obstacles of any kind, offal, garbage, refuse
or other offensive matter or matters liable to cause damage in the
streets and other public places, and to provide for the collection and
disposition thereof; to provide for the inspection of, fix the license
fees for, and regulate the openings in the same for the laying of gas,
water, sewer, and other pipes, the building and repair of the tunnels,
sewers, and drains, and all structures in and under the same, and the
erecting of poles and the stringing of wires therein; to provide for
and regulate crosswalks, curbs, and gutters therein; to name streets
without a name and provide for and regulate the numbering of houses and
lots fronting thereon or in the interior of the blocks; to regulate
traffic and sales upon the streets and other public places; to provide
for the abatement of nuisances in the same and punish the author or
owners thereof; to provide for the construction and maintenance, and
regulate the use of bridges, viaducts, and culverts; to prohibit or
regulate ball playing, kite flying, hoop rolling, and other amusements
which may annoy persons using the streets and public places, or
frighten horses or other animals; to regulate the speed of horses and
other animals, motor and other vehicles, cars, and locomotives within
the limits of the city; to regulate the locating, constructing, and
laying of the tracks of electric, and other forms of railroad in the
streets or other public places of the city authorized by law; unless
otherwise provided by law, to provide for and change the location,
grade, and crossing of railroads, and to compel any such railroad to
raise or lower its tracks to conform to such provisions or changes; and
to require railroad companies to fence their property, or any part
thereof, and to construct and repair ditches, drains, sewers, and
culverts along and under their tracks, so that the natural drainage of
the streets and adjacent property shall not be obstructed.
(z) To provide for the construction and maintenance
of, and regulate the navigation on canals and water courses within the
city and provide for the clearing and purification of the same; unless
otherwise provided by law, to provide for the construction and
maintenance, and regulate the use of public landing places, wharves,
piers, docks and levees, and of those of private ownership; and to
provide for or regulate the drainage and filling of private premises
when necessary in the enforcement of sanitary rules and regulations
issued in accordance with law.
(aa) Subject to the provisions of the Public Service
Law, to fix the charges to be paid by all water craft landing at or
using public wharves, docks, levees, or landing places owned, operated,
managed, or controlled by the city.
(bb) To provide for the maintenance of waterworks for
the purpose of supplying water to the inhabitants of the city, and for
the purification of the source of supply and the places through which
the same passes, and to regulate the consumption and use of the water;
to fix, subject to the provisions of the Public Service Law, and
provide for the collection of rents therefor; and to regulate the
construction, repair, and use of hydrants, pumps, cisterns, and
(cc) To provide for the establishment and maintenance
and regulate the use, of public drains, sewers, latrines, and
(dd) Subject to the rules and regulations issued by
the Director of Health in accordance with law, to provide for the
establishment, maintenance and regulation and fix the fees for the use
of public stables, laundries and baths, and public markets and prohibit
the establishment or operation within the city limits of public markets
by any person, entity, association, or corporation other than the city.
(ee) To establish or authorize the establishment of
slaughterhouses, to provide for their veterinary or sanitary
inspection, to regulate the use of the same, and to charge reasonable
slaughter fees. No fees shall be charged for veterinary or sanitary
inspection of meat from large cattle or other domestic animals
slaughtered outside the city, when such inspection was had at the place
where the animals were slaughtered.
(ff) To regulate, inspect, and provide measures
preventing any discrimination or the exclusion of any race or races in
or from any institution, establishment, or service open to the public
within the city limits; to regulate and provide for the inspection of
all gas, electric, telephone, and street-railway conduits, mains,
motors, and other apparatus, and provide for the condemnation,
substitution, or removal of the same when defective or dangerous.
(gg) To declare, prevent, and provide for the
abatement of nuisances; to regulate the ringing of bells and the making
of loud or unusual noises; to provide that owners, agents, or tenants
of buildings or premises keep and maintain the same in sanitary
condition, and that, in case of failure to do so after sixty days from
the date of serving a written notice, the cost thereof to be assessed
to the owner to the extent of not to exceed sixty per centum of the
assessed value, which cost shall constitute a lien against the
property; and to regulate or prohibit or fix the license fees for the
use of property on or near public ways, grounds, or places, or
elsewhere within the city, for a display of electric signs or the
erection or maintenance of billboards or structures of whatever
material erected, maintained, or used for the display of posters,
signs, or other pictorial or reading matter, except signs displayed at
the place or places where the profession or business advertised thereby
is in whole or part conducted.
(hh) To provide for the enforcement of the rules and
regulations issued by the Director of Health, and by ordinance to
prescribe penalties for violations of such rules and regulations.
(ii) To extend its ordinances over all waters within
the city, over any boat or other floating structures thereon and, for
the purpose of protecting and insuring the purity of the water supply
of the city, over all territory within the drainage area of such water
supply, and within one hundred meters of any reservoir, conduit, canal,
aqueduct, or pumping station used in connection with the city water
(jj) To tax, fix the license fee for, and regulate
the sale, trading in or disposal of alcoholic or malt beverages, wines,
and mixed or fermented liquors, including tuba, basi, tapuy, offered
for retail sale.
(kk) To regulate any other business or occupation not
specifically mentioned in the preceding paragraphs, and to impose a
license fee upon all persons engaged in the same or who enjoy
privileges in the city.
(ll) To grant fishing and fishery privileges subject
to the provisions of the Fisheries Act.
(mm) To fix the date of the holding of a fiesta in
the city not oftener than once a year and to alter, not oftener than
once in three years, the date fixed for the celebration thereof.
(nn) To enact all ordinances it may deem necessary
and proper for the sanitation and safety, the furtherance of the
prosperity, and the promotion of the morality, peace, good order,
comfort, convenience, and general welfare of the city and its
inhabitants, and such others as may be necessary to carry into effect
and discharge the powers and duties conferred by this Chapter, and to
fix the penalties for the violation of ordinances, which shall not
exceed a two hundred pesos fine or six months imprisonment, or both,
such fine and imprisonment for a single offense.
Section 16. Restrictive provisions. – No commercial
sign, signboard, or billboard shall be erected or displayed on public
land premises, or buildings. If after due investigation, and having
given the owners an opportunity to be heard, the Mayor shall decide
that any sign, signboard, or billboard displayed or exposed in public
view is offensive to the sight or is otherwise a nuisance, he may order
the removal of such sign, signboard, or billboard, and if same is not
removed within ten days after he has issued such order, he may himself
cause its removal, and the sign, signboard, or billboard shall
thereupon be forfeited to the city and the expenses incident to the
removal of the same shall become a lawful charge against any person or
property liable for the creation or display thereof.
Department and offices of the city
Section 17. City departments. – There shall be a
finance department, and engineering department, a law department, a
health department, a police department, a fire department and an
assessment department. Unless otherwise provided by law, the Mayor
shall have general supervisory control over all the city departments.
The Municipal Board may from time to time make such readjustment of the
duties of the several departments as the public interest may demand,
and, with the approval of the President, may consolidate any
department, division or office of the city with any other department,
division or office.
Section 18. Powers and duties of head of departments.
– Each head of department of the city government shall be in control of
such department and shall possess such powers as may be prescribed
herein or by ordinance. He shall certify to the correctness of all pay
rolls and vouchers of his department covering the payment of money
before payment, except as herein otherwise expressly provided. At least
four months before the beginning of each fiscal year, he shall prepare
and present to the Mayor an estimate of the appropriation necessary for
the operation of his department during the ensuing fiscal year, and
shall submit therewith such information for purposes of comparison as
the Mayor may desire. He shall submit to the Mayor as often as required
reports covering the operation of his department.
In case of the absence or sickness, or inability to act for any other
reason, of the head of one of the city departments, the officer next in
charge of that department shall act in his place with authority to sign
all necessary papers, vouchers and requisitions.
Section 19. Appointment and removal of officials and
employees. – The President of the Philippines shall appoint with the
consent of the Commission on Appointments, the judge and auxiliary
judge of the municipal court, the city treasurer, the city engineer,
the city attorney, the chief of police, the chief of the fire
department, and other heads of such city departments as may be created.
Except the judge and auxiliary judge of the municipal court, said
officers shall hold office at the pleasure of the President.
All other officers and employees of the city whose appointment is not
otherwise provided for by law shall be appointed by the Mayor upon the
recommendation of the corresponding city department head in accordance
with the Civil Service Law and they shall be suspended or removed in
accordance with said law.
Sec. 20. Officers not to engage in certain
transactions. – It shall be unlawful for any city officer, directly or
indirectly, individually or as a member of a firm, to engage in any
business transaction with the city, or with any of its authorized
officials, boards, agents, or attorneys, whereby money is to be paid,
directly or indirectly, out of the resources of the city to such person
or firm; or to purchase any real estate or other property belonging to
the city, or which shall be sold for taxes or assessments, or by virtue
of legal process at the suit of the city; or to be surety for any
person having a contract or doing business with the city, for the
performance of which security may be required; or to be surety on the
official bond of any officer of the city.
Sec. 21. The City Treasurer – His powers, duties
and compensation. – There shall be a city treasurer, who shall have
charge of the department of finance and shall act as chief fiscal
officer and financial adviser of the city and custodian of its funds.
He shall receive a salary of not exceeding three thousand six hundred
pesos per annum. He shall have the following general powers and duties:
(a) He shall collect all taxes due the city, all
licenses authorized by law or ordinance, all rents due for lands,
markets and other property owned by the city, all further charges of
whatever nature fixed by law or ordinance, and shall receive and issue
receipt for all costs, fees, fines and forfeitures imposed by the
(b) He shall collect all miscellaneous charges made
by the engineering department and by other departments of the city
government, and all charges made by the city engineer for inspections,
permits, licenses, and the installations, maintenance and services
rendered in the operation of the private privy system.
(c) He shall collect, as deputy of the Collector of
Internal Revenue, by himself or through deputies, all taxes and charges
imposed by the Government of the Republic of the Philippines upon the
property or persons in the City of Cagayan de Oro depositing daily such
collections in any depository bank of the Government.
(d) Unless otherwise specifically provided by law or
resolution he shall perform in and for the city the duties imposed by
law or resolution upon provincial treasurers generally, as well as the
other duties imposed upon him by law.
(e) He shall purchase and issue all supplies,
equipment or other property required by the city, through the
Purchasing Agent, or otherwise, as may be authorized, subject to the
general provisions of law relating thereto.
(f) He shall be accountable for all funds and
property of the city and shall render such accounts in connection
therewith as may be prescribed by the Auditor General.
(g) He shall deposit daily all city funds and
collections in any bank duly designated as Government depository.
(h) He shall disburse the funds of the city in
accordance with duly authorized appropriations, upon executed vouchers
bearing the approval of the chief of the department concerned, and on
or before the twentieth day of such month he shall furnish the Mayor
and the Municipal Board for their administrative information a
statement of the appropriation, expenditures and balances of all funds
and accounts as of the last day of the month preceding.
(i) He shall discharge the duties of member of the
Municipal Board as herein provided.
Sec. 22. The City Engineer – His powers, duties
and compensation. – There shall be a city engineer, who shall be in
charge of the Department of Engineering and Public Works. He shall
receive a salary of not exceeding three thousand six hundred pesos per
annum. He shall have the following powers and duties:
(a) He shall have the charge of all the surveying and
engineering work of the city, and shall perform such service in
connection with public improvements, or any work entered upon or
proposed by the city, or any department thereof, as may require the
skill and experience of a civil engineer.
(b) He shall ascertain, record, and establish
monuments, of the city survey and from thence extend the survey of the
city, and locate, establish, and survey all city property and also
private property abutting on the same, whenever directed by the
(c) He shall prepare and submit plans, maps,
specifications, and estimates for buildings, streets, bridges, docks,
and other public works, and supervise the construction and repair of
(d) He shall make such tests and inspections of
engineering materials used in construction and repair as may be
necessary to protect the city from the use of materials of a poor or
(e) He shall have the care of all public buildings,
when created, including markets and slaughterhouses and all buildings
rented for city purposes, and of any system now or hereafter
established by the city for lighting the streets, public places, or
(f) He shall have the care of all public streets,
parks and bridges, and shall maintain, clean, sprinkle, and regulate
the use of the same for all purposes as provided by ordinance; shall
collect and dispose of all garbage, refuse, the contents of closets,
vaults, and cesspools, and all other offensive and dangerous substances
within the city.
(g) He shall have the care and custody of all public
docks, wharves, piers, levees, and landing places owned by the city.
(h) He shall prevent the encroachment of private
buildings and fences on the streets and public places on the city.
(i) He shall have general supervision and inspection
of all private docks, wharves, piers, levees, and landing places, and
other property bordering on the harbor, river, esteros, and waterways
of the city, and shall issue permits for the consideration, repair and
removal of the same, and enforce all ordinances relating to the same.
(j) He shall have the care and custody of the public
system of waterworks and sewers, and all sources of water supply, and
shall control, maintain, and regulate the use of the same, in
accordance with the ordinance relating thereto; shall inspect and
regulate the use of all private systems for supplying water to the city
and its inhabitants, and all private sewers and their connections with
the public sewer system.
(k) He shall supervise the laying of mains and
connections for the purpose of supplying gas to the inhabitants of the
(l) He shall inspect and report upon the conditions
of public property and public works whenever required by the Mayor.
(m) He shall supervise and regulate the location and
use of engines, boilers, forges, and other manufacturing and heating
appliances in accordance with law and ordinance relating thereto. He is
authorized to charge, at rates to be fixed by the Board with the
approval of the Department Head, for the sanitation and transportation
services and supplies furnished by his department.
(n) He shall inspect and supervise the construction,
removal, and safety of private buildings, and regulate and enforce the
numbering of houses, in accordance with the ordinances of the city.
(o) With the previous approval of the Mayor in each
case, he shall order the removal of buildings and structures erected in
violation of the ordinances; shall order the removal of the materials
employed in the construction or repair of any building or structure
made in violation of said ordinances; and shall cause buildings and
structures dangerous to the public to be made secure or torn down.
(p) He shall file and preserve all maps, plans,
notes, surveys, and other papers and documents pertaining to his
(q) He shall discharge the duties of member of the
Municipal Board as herein provided.
Sec. 23. Execution of authorized public works and
improvement. – All repair or construction of any work or public
improvement, except parks, boulevards, streets or alleys, involving an
estimated cost of three thousand pesos or more shall be awarded to the
lowest responsible bidder after public advertisement by posting notices
of the call for bids in conspicuous places in the City Hall and other
public places, which shall not be less than ten, and by publication, in
the Official Gazette, both for not less than ten days, by the Mayor
upon the recommendation of the city engineer: Provided, however, That
the city engineer may, with the approval of the President of the
Philippines upon the recommendation of the Secretary of Public Works
and Communications, execute by administration any such public work
costing three thousand pesos or more.
In case of public works involving an expenditure of less than three
thousand pesos, it shall be discretionary with the city engineer either
to proceed with the work himself or to let the contract to the lowest
bidder after such publication and notice as shall be deemed appropriate
or as may be, by regulations, prescribed.
Sec. 24. The City Attorney – His powers and
duties. – The city attorney shall be the chief legal adviser of the
city. He shall receive a salary of not exceeding three thousand six
hundred pesos per annum. He shall have the following powers and
(a) He shall represent the city in all civil cases
wherein the city or any officer thereof, in his official capacity, is a
(b) He shall, when directed by the Mayor, institute
and prosecute in the city's interest all suits on any bond, lease, or
other contract and upon any breach or violation thereof.
(c) He shall, when requested, attend meetings of the
Board, draw ordinances, contracts, bonds, leases, and other instruments
involving any interest of the city, and inspect and pass upon any such
instrument already drawn.
(d) He shall give his opinion in writing, when
requested by the Mayor or the Board or any of the heads of the city
departments, upon any question relating to the city or the rights or
duties of any city officer thereof.
(e) He shall, whenever it is brought to his knowledge
that any person, firm, or corporation holding or exercising any
franchise or public privilege from the city, has failed to comply with
any condition, or to pay any consideration mentioned in the grant of
such franchise or privilege, investigate or cause to be investigated
the same and report to the Mayor.
(f) He shall investigate all charges of crimes,
misdemeanors, and violations of laws and city ordinances and prepare
the necessary informations or make the necessary complaints against the
persons accused. He may conduct such investigations by taking oral
evidence of reputed witnesses and for this purpose may, by subpoena or
subpoena duces tecum, summon witnesses to appear and testify under oath
before him, or to produce documents and other evidence before him, and
the attendance of, or the production of documents and other evidence by
an absent or recalcitrant witness may be enforced by application to the
municipal court or the Court of First Instance.
(g) He shall have charge of the prosecution of all
crimes, misdemeanors and violations of laws and city ordinances triable
in the Court of First Instance of Misamis Oriental and the municipal
court of the City, and shall discharge all the duties in respect to
criminal prosecutions enjoined by law upon provincial fiscals.
(h) He shall cause to be investigated the causes of
sudden deaths which have not been satisfactorily explained and when
there is suspicion that the cause arose from unlawful acts or omissions
of other persons or from foul play. For that purpose he may cause
autopsies to be made in case it is deemed necessary and shall be
entitled to demand and receive for the purpose of such investigations
or autopsies thed of the city health officer.
(i) He shall at all times render such professional
service as the Mayor or Board may require, and shall have such powers
and perform such duties as may be prescribed by law or ordinance.
(j) He shall perform the duties prescribed by law for
register of deeds.
Sec. 25. The City Health Officer – His salary,
powers and duties. – There shall be a city health officer, who shall
have charge of the health department. He shall have a salary of not
exceeding three thousand pesos per annum. The City Health Officer shall
have the following general powers and duties:
(a) He shall have general supervision over the health
and sanitary conditions of the city.
(b) He shall execute and enforce all laws, ordinances
and regulations relating to the public health.
(c) He shall recommend to the municipal board the
passage of such ordinances as he may deem necessary for the
preservation of the public health.
(d) He shall cause to be prosecuted all violations of
sanitary laws, ordinances, or regulations.
(e) He shall make sanitary inspection and may beded
therein by such members of the police force of the city or the national
police as shall be designated as sanitary police by the chief of police
or proper national police officer and such sanitary inspector as may be
authorized by law.
(f) He shall keep a civil register for the city and
record there all births, marriages, and deaths with their respective
(g) He shall perform such other duties, not repugnant
to law or ordinance, with reference to the health and sanitation of the
city as the Director of Health shall direct.
Sec. 26. The Chief of Police – His powers, duties
and compensation. – There shall be a chief of police who shall have
charge of the police department. He shall receive a salary of not
exceeding two thousand four hundred pesos per annum. He shall have the
following general powers and duties:
(a) He may issue supplementary regulations not
incompatible with law or general regulations promulgated by the proper
department head of the National Government, in accordance with law, for
the government of the city police and detective force.
(b) He shall quell riots, disorders, disturbances of
the peace, and shall arrest and prosecute violators of any law or
ordinance; shall exercise police supervision over all land and water
within the police jurisdiction of the city; shall be charged with the
protection of the rights of person and property wherever found within
the jurisdiction of the city, and shall arrest when necessary to
prevent the escape of the offender, violators of any law or ordinance,
and all who obstruct or interfere with him in the discharge of his
duty; shall have charge of the city prison; and shall be responsible
for the safe-keeping of all prisoners until they shall be released from
custody, in accordance with law, or delivered to the warden of the
proper prison or penitentiary.
(c) He may take good and sufficient bail for the
appearance before the judge of the municipal court of any person
arrested for violation of any city ordinance.
(d) He shall have authority, within the police limits
of the city, to serve and execute criminal processes of any court.
(e) He shall be the deputy sheriff of the city, and
as such he shall, personally or by representative, attend the sessions
of the municipal court, and shall execute promptly and faithfully, all
writs and processes of said court.
(f) He shall have such other powers and perform such
other duties as may be prescribed by law or ordinance.
Sec. 27. Chief of Secret Service. – There shall be
a chief of the secret service who shall, under the chief of police,
have charge of the detective work of the department and of the
detective force of the city, and, shall perform such other duties as
may be assigned to him by the chief of police or prescribed by law or
The chief of secret service shall receive a salary of not exceeding two
thousand one hundred and sixty pesos per annum.
Sec. 28. Peace Officers – Their powers and duties.
– The Mayor, the chief of police, the chief of the secret service, and
all officers and members of the city police and detective force shall
be peace officers. Such peace officers are authorized to serve and
execute all processes of the municipal court and criminal processes of
all other courts to whomsoever directed within the jurisdictional
limits of the city or within the police limits as hereinbefore defined;
within the same territory, to pursue and arrest, without warrant, any
person found in suspicious places or under suspicious circumstances
reasonably tending to show that such person has committed, or is about
to commit, any crime, or breach of the peace; to arrest or cause to be
arrested, without warrant, any offender when the offense is committed
in the presence of a peace officer or within his view, and in such
pursuit or arrest to enter any building, ship, boat, or vessel or take
into custody any person therein suspected of being concerned in such
crime or breach of peace, and any property suspected of having been
stolen, and to exercise such powers and perform such other duties as
may be prescribed by law or ordinance. They shall detain an arrested
person only until he can be brought before the proper magistrate.
Whenever the Mayor shall deem it necessary to avert danger or to
protect life and property, in case of riot, disturbance, or public
calamity, or when he has reason to fear any serious violation of law
and order, he shall have power to swear in a special police, in such
numbers as the occasion demands. Such special police shall have the
same powers while on duty as members of the regular force.
Sec. 29. Chief of Fire Department – His powers and
duties and compensation. – There shall be a chief of fire department
who shall have charge of said department. He shall receive a salary of
not exceeding one thousand eight hundred pesos per annum. He shall have
the following general powers and duties:
(a) He shall issue supplementary regulations not
incompatible with law or general regulations issued by the proper
department head of the National Government in accordance with law, for
the governance of the fire force.
(b) He shall have charge of the fire-engine houses,
fire engines, hose trucks, hooks and ladders, trucks and all other fire
(c) He shall have full police powers in the vicinity
(d) He shall have authority to remove or demolish any
building or other property whenever it shall become necessary to
prevent the spreading of fire or to protect adjacent property.
(e) He shall investigate and report to the Mayor upon
the origin and cause of all fires occurring within the city.
(f) He shall inspect all buildings erected or under
construction or repair within the city and determine whether they
provide sufficient protection against fire and comply with the
ordinances relating thereto.
(g) He shall have charge of the city fire alarm
(h) He shall supervise and regulate the stringing,
grounding, and installation of wires for all electrical connections
with a view to avoiding conflagrations, interference with public
traffic or safety, or the necessary operation of the fire department.
(i) He shall supervise the manufacture, storage, and
use of petroleum, gas, acetylene, gunpowder, and other highly
combustible matter and explosives.
(j) He shall have such other powers and perform such
other duties as may be prescribed by law or ordinance.
Sec. 30. The City Assessor – His powers and
duties. – The city assessor shall have charge of the department of
assessment. He shall receive a salary of not exceeding two thousand
four hundred pesos per annum. He and his authorized deputies are
empowered to administer any oath authorized in connection with the
valuation of real estate for the assessment and collection of taxes. He
shall make the list of the taxable real estate in the city, arranging
in the order of the lot and block numbers the names of the owners
thereof, with a brief description of the property opposite each such
name and the cash value thereof. In making this list, the city assessor
shall take into consideration any sworn statement made by the owners of
the property, but shall not be prevented thereby from considering other
evidence on the subject and exercising his own judgment in respect
thereto. For the purpose of completing this list, he and his
representatives may enter upon the real estate for the purpose of
examining and measuring it, and may summon witnesses, administer oaths
to them, and subject them to examination concerning the ownership and
the amount of real estate and its cost value. He may, if necessary,
examine the records of the office of the Register of Deeds in the
Province of Misamis Oriental showing the ownership of real estate in
the city. The city treasurer shall act as city assessor until the
municipal board, by ordinance approved by the Department Head, provides
Sec. 31. Real estate exemption from taxation. –
The following shall be exempt from taxation:
(a) Lands or buildings owned by the Republic of the
Philippines, the Province of Misamis Oriental or the City of Cagayan de
Oro, and burying grounds, churches, and their adjacent parsonages and
convents, and lands or buildings used exclusively for religious,
charitable, scientific, or educational purposes, and not for profit;
but such exemption shall not extend to lands or buildings held for
investment, though income therefrom be devoted to religious,
charitable, scientific, or educational purposes.
(b) Lands or buildings which are the only real
property of the owner, and the value of which does not exceed two
(c) Machinery, which term shall embrace machines,
mechanical contrivances, instruments, appliances, and apparatus
attached to the real estate, used for industrial, agricultural, or
manufacturing purposes, during the first five years of the operation of
Sec. 32. Declaration to be made by persons
acquiring or improving real estate. – It shall be the duty of each
person who, at any time, acquires real estate in the city, and of each
person who constructs or adds to any improvements on real estate owned
by him in the city, to prepare and present to the city assessor within
a period of sixty days next succeeding such acquisition, construction
or addition, a sworn declaration setting forth the value of the real
estate acquired or the improvement constructed or addition made by him
and a description of such property sufficient to enable the city
assessor readily to identify the same. Any person having acquired real
estate who fails to make and present the declaration herein required
within the said period of sixty days shall be deemed to have waived his
right to notice of the assessment of such property and the assessment
of the same in the name of its former owner shall, in all such cases,
be valid and binding on all persons interested, and for all purposes,
as though the same has been assessed in the name of its present owner.
Sec. 33. Action when owner makes no returns, or is
unknown, or ownership is in dispute or in doubt, or when land and
improvements are separately owned. – If the owner of any parcel of real
estate shall fail to make a return thereof, or if the city assessor is
unable to discover the owner of any real estate, he shall nevertheless
list the same for taxation, and charge the tax against the true owner,
if known, and if unknown then as against an unknown owner. In case of
doubt or dispute as to ownership of real estate, the taxes shall be
levied against the possessor or possessors thereof. When it shall
appear that there are separate owners of the land and the improvements
thereon, a separate assessment of the property of each shall be made.
Sec. 34. Action in case estate has escaped
taxation. – If it shall come to the knowledge of the city assessor that
any taxable real estate in the city has escaped listing, it shall be
his duty to list and assess the same at the time and in the manner
provided in the next succeeding section and to charge against the owner
thereof of the taxes due for the current year and the last preceding
one year, and the taxes thus assessed shall be legal and collectible by
all the remedies herein provided, and if the failure of the city
assessor to assess such taxes at the time when they should have been
assessed was due to any fault or negligence on the part of the owner of
such property, the penalties shall be added to such back taxes as
though they had been assessed at the time when they should have been
Sec. 35. When assessment may be increased or
reduced. – The city assessor shall during the first fifteen days of
January of each year add to his list of taxable real estate in the city
the value of the improvements placed upon such property during the
preceding year, and any property which is taxable and which has
therefore escaped taxation. He may during the same period revise and
correct the assessed value of any or all parcels of real estate in the
city which are assessed at their true money value, by reducing or
increasing the existing assessment as the case may be.
Sec. 36. Publication of complete list and
proceedings thereon. – The city assessor shall, after the list shall
have been completed, inform the public by notice published for seven
days in a newspaper of general circulation in the city, if any, and by
notice posted for seven days at the main entrance of the City Hall,
that the list is on file in his office and may be examined by any
person interested therein, and that upon the date fixed in the notice,
which shall not be later than the tenth day of February the city
assessor will be in his office for the purpose of hearing complaints as
to the accuracy of the listing of the property and the assessed value
thereof. He shall further notify in writing each person the amount of
whose tax will be changed by such proposed change, by delivering or
mailing such notification to such person or his authorized agent at the
last known address of such owner or agent in the Philippines, some time
in the month of January.
It shall be his duty carefully to preserve and record in his Office
copies of said notice. On the day fixed in the notice, and for five
days thereafter, he shall be present in his office to hear all
complaints file within the period by persons against whom taxes have
been assessed as owners of real estate, and he shall make his decision
forthwith and enter the same in a well-bound book, to be kept by him
for that purpose, and if he shall determine that injustice had been
done or errors have been committed he is authorized to amend the list
in accordance with his findings.
Sec. 37. City assessor to authenticate list of
real estate assessed. – The city assessor shall authenticate each list
of real estate valued and assessed by him as soon as the same is
completed, by signing the following certificate at the foot
"I hereby certify that the foregoing list contains a true statement of
the piece or pieces of taxable real estate belonging to each person
named in the list, and its true cash value, and that no real estate
taxable by law in the City of Cagayan de Oro has been omitted from the
list according to the best of my knowledge and belief.
Sec. 38. Time and manner of appealing to Board of
Tax Appeals. – In case any owner of real estate or his authorized
agent, shall feel aggrieved by any decision of the city assessor under
the preceding sections of this article, such owner or agent may, within
thirty days after the entry of such decision, appeal to the Board of
Tax Appeals. The appeal shall be perfected by filing a written notice
of the same with the city assessor, and it shall be the duty of that
officer forthwith to transmit the appeal to the Board of Tax Appeals
with all written evidence in his possession relating to such assessment
Sec. 39. Constitution and compensation of Board of
Tax Appeals. – There shall be a Board of Tax Appeals which shall be
composed of five members to be appointed by the President of the
Philippines with the consent of the Commission on Appointments. Three
members of the Board shall be selected from among government officials
in the city other than those in charge of assessment and they shall
serve without additional compensation. The two other members shall be
selected from among property owners in the city and they shall each
receive a compensation of ten pesos for each day of session actually
attended. The chairman of the board shall be designated in the
appointment and shall have the power to designate any city official or
employee to serve as the secretary of the Board without additional
The members of the Board of Tax Appeals shall hold office for a term of
two years unless sooner removed by the President of the Philippines.
Sec. 40. Oath to be taken by members of the Board
of Tax Appeals. – Before organizing as such, the members of the Board
of Tax Appeals shall take the following oath before the municipal judge
or some other officer authorized to administer oaths:
"I do solemnly swear (or affirm) that I will hear and determine well
and truly all matters and issues between taxpayers and the city
assessors submitted for my decision. So help me God. ( In case of
affirmation the last four words are to be stricken out).
"Members of the Board of Tax Appeals
"Subscribed and sworn to (or affirmed) before me this _____________ day
of ______________, 19 ___.
(Signature and title of officer administering oath)"
Sec. 41. Proceedings before the Board of Tax
Appeals and the Department Head. – The Board of Tax Appeals shall hold
such number of sessions as may be authorized by the Secretary of
Finance, shall hear all appeals duly transmitted to it, and shall
decide the same forthwith. It shall have authority to cause to be
amended the listing and valuation of the property in respect to which
any appeal has been perfected by order signed by the board or a
majority thereof, and transmit it to the city assessor who shall amend
the tax list in conformity with said order. It shall also have power to
revise and correct, with the approval of the Department Head first had,
and all erroneous or unjust assessments and valuations for taxation,
and make a correct and just assessment and state the true valuation, in
each case when it decides that the assessment when so corrected shall
be as lawful and valid for all purposes as though the assessment had
been made within the time herein prescribed. Such reassessment and
revaluation shall be made on due notice to the individual concerned who
shall be entitled to be heard by the Board of Tax Appeals before any
reassessment or revaluation is made. The decision of the Board of Tax
Appeals shall be final unless the Department Head declares the decision
reopened for review by him, in which case he may make such revision or
revaluation as in his opinion the circumstances justify. Such revision
when approved by the President of the Philippines shall be final.
Sec. 42. Taxes on real estate – Extension and
remission of tax. – A tax, the rate of which shall not exceed two per
centum ad valorem to be determined by the Municipal Board, shall be
levied annually on or before the second Monday of January on the
assessed value of all real estate in the city subject to taxation. All
taxes on real estate for any year shall be due and payable annually on
the first day of June and from this date such taxes together with all
penalties accruing thereto shall constitute a lien on the property
subject to such taxation.
Such lien shall be superior to all other liens, mortgages or
encumbrances of any kind whatsoever; and shall be enforceable against
the property whether in the possession of the delinquent or any
subsequent owner, and can only be removed by the payment of the tax and
At the option of the taxpayer, the tax for any year may be paid in two
installments to be fixed annually by the Municipal Board simultaneously
with the rate per centum of ad valorem taxation: Provided, That the
time limit for the first and second installments shall be set at not
later than the thirty-first day of May and the thirtieth day of October
of each year, respectively.
Any person, who on the last day set for the payment of the real estate
tax provided in the preceding paragraphs, shall be within the premises
of the City Hall willing and ready to pay the tax but is unable to
effect it on account of the large number of taxpayers therein present,
shall be furnished a properly prescribed card which will entitle him to
pay the tax without penalty on the following day.
The words paid "under protest" shall be written upon the face of the
real estate tax receipt upon the request of any person willing to pay
the tax under protest. Confirmation in writing of an oral protest shall
be made within thirty days.
At the expiration of the time for the payment of the real estate tax
without penalty, the taxpayer shall be subject, from the first day of
delinquency, to the payment of a penalty at the rate of two per centum
for each full month of delinquency that has expired, on the amount of
the original tax due, until the tax shall have been paid in full or
until the property shall have been forfeited to the city as provided in
this Act: Provided, That in no case shall the total penalty exceed
twenty-four per centum of the original tax due.
In the event that the crop is extensively damaged or that a great
lowering of the prices of products is registered in any year, or that a
similar disaster extends throughout the province, or for other good and
sufficient reason, the Municipal Board may, by resolution passed on or
before the thirty-first day of December of such year, extend the time
for the collection of the tax on real estate in the City of Cagayan de
Oro for a period not to exceed three months, or remit wholly or in part
the payment of the tax or penalty for the ensuing year, but such
resolution shall have to specify clearly the grounds for such extension
or remission and shall not take effect until it shall have been
approved by the Department Head.
The President of the Philippines, may in his discretion, remit or
reduce the real estate taxes for any year in the City of Cagayan de Oro
if he deems this to be in the public interest.
Sec. 43. Seizure of the personal property for
delinquency in payment of the tax. – After a property shall have become
delinquent in the payment of taxes and said taxes and the corresponding
penalties shall remain unpaid ninety days after payment thereof shall
have become due, the city treasurer, or his deputy, if he desires to
compel payment through seizure of any personal property of any
delinquent person or persons, shall issue a duly authenticated
certificate, based in the records of his office, showing the fact of
delinquency and the amount of the tax and penalty due from said
delinquent person or persons or from each of them. Such certificate
shall be sufficient warrant for the seizure of the personal property
belonging to the delinquent person or persons in question not exempt
from seizure; and these proceedings may be carried out by the city
treasurer, his deputy, or any other officer authorized to carry out
Sec. 44. Personal property exempt from seizure and
sale for delinquency. – The following personal property shall be exempt
from seizure, sale and execution for delinquency in the payment of the
real estate tax.
(a) Tools and implements necessarily used by the
delinquent in his trade or employment.
(b) One horse, cow or carabao, or other beast of
burden, such as the delinquent may select, and necessarily used by him
in ordinary occupation.
(c) His necessary clothing and that of his family.
(d) Household furniture and utensils necessary for
housekeeping and used for that purpose by the delinquent, such as he
may select of a value not exceeding one hundred pesos.
(e) Provisions for individual or family use
sufficient for four months.
(f) The professional libraries of lawyers, judges,
clergymen, physicians, engineers, schoolteachers, and music teachers,
not exceeding five hundred pesos in value.
(g) The fishing boat and net, not exceeding the total
value of one hundred pesos, the property of any fisherman, by the
lawful use of which he earns a livelihood.
(h) Any article or material which forms part of a
home or of any improvement on any real estate.
Sec. 45. The owner may redeem personal property
before sale. – The owner of the personal property seized may redeem the
same from the collecting officer at any time after seizure and before
sale by tendering to him the amount of the tax, the penalty, and the
costs incurred up to the time of tender. The costs to be charged in
making such seizure and sale shall only embrace the actual expense, of
seizure and preservation of the property pending the sale, and no
charge shall be imposed for the services of the collecting officer or
Sec. 46. Sale of seized personal property. –
Unless redeemed as hereinbefore provided, the property seized through
proceedings under section forty-two hereof, shall, after due
advertisement, be exhibited for sale at public auction and so much of
the same as shall satisfy the tax, penalty, and cost of seizure and
sale shall be sold to the highest bidder. The purchaser at such rate
shall acquire an indefeasible title to the property sold.
The advertisement shall state the time, place and cause of sale, and be
posted for ten days prior to the date of the auction, at the main
entrance of the City Hall and at a public and conspicuous place in the
district where the property was seized.
The sale shall take place, at the discretion of the city treasurer or
his deputy, either at the main entrance of the City Hall or at the
district where such property was seized. If no satisfactory bid is
offered in the aforementioned districts another auction shall be had,
upon notice published anew.
Sec. 47. Return of officer – Disposal of surplus.
– The officer directing the sale under the preceding section shall
forthwith make return of his proceedings and note thereof shall be made
by the city treasurer upon his records. Any surplus resulting from the
sale, over and above the tax, penalty and cost, and any property
remaining in possession of the officer, shall be returned to the
taxpayer on account of whose delinquency the sale has been made.
Sec. 48. Vesting title to real estate in the city
government. – Upon the expiration of one year from the date on which
the taxpayer has been delinquent, and in the event of continued default
in the payment of the tax and penalty, all private rights, titles and
interest in and to the real estate on which said tax is delinquent,
shall be indefeasibly vested in the city government, subject only to
the rights of redemption and repurchase provided for hereinbelow:
Provided, That the title acquired by said city government to real
estate shall not be superior to the title thereto of the original owner
prior to the seizure thereof.
Sec. 49. Redemption of real estate before seizure.
– At any time after the delinquency shall have occurred, but not after
the expiration of ninety days from the date of the publication of the
advertisement provided for in the next succeeding section, the owner or
his lawful representative, or any person having any lien, right, or any
other legal or equitable interest in said property, may pay the taxes
and penalties accrued and thus redeem the property. Such redemption
shall operate to divest the city government of its title to the
property in question and to revert the same to the original owner, but
when such redemption shall be made by a person other than the owner,
the payment shall constitute a lien on the property, and the person
making such payment shall be entitled to recover the same from the
original owner, or if he be a lessee, he may retain the amount of said
payment from the proceeds of any income due to the owner of such
property: Provided, That the person exercising the right of redemption
shall not require a title to said property better than that of the
original owner prior to the seizure.
Sec. 50. Notice of seizure of real estate. –
Notice of seizure of the real estate shall be given by posting notices
at the main entrance of the City Hall, the provincial building and all
the municipal buildings in the Province of Misamis Oriental in English
and Spanish and in the dialect commonly used in the locality. A copy of
said notice shall also be posted on the property subject to seizure.
Such notices shall state the names of the delinquent persons, the date
on which such delinquency commenced, the amount of the taxes and
penalties then due from each, and shall state that unless such taxes
and penalties are paid within ninety days from the date of the
publication of such notice, the forfeiture of the delinquent real
estate to the city government shall become absolute.
Sec. 51. Ejectment of occupants of seized
property. – After the expiration of ninety days from the date of the
publication of the notice of delinquency provided for in the next
preceding section, the city treasurer, or his deputy, may issue to the
Mayor or to other offices authorized by law to execute and enforce the
laws a certificate describing the parcel of real estate on which the
taxes have been declared delinquent, stating the amount of taxes due,
and the penalties and costs accrued by reason of the delinquency, and
requesting him to eject from said property all the tenants and
occupants thereof. Upon receiving such certificate, the Mayor or any
other official authorized to enforce the law, shall forthwith have all
the tenants and occupants who refuse to recognize the title of the city
expelled from the property in question, and to that end he may use the
police force: Provided, however, That if the property so seized is or
includes a residential home, the occupant thereof shall be given
sufficient time, not exceeding ten days from the date of the notice of
ejectment, to vacate the premises.
Sec. 52. Redemption of real property before sale.
– After the title to the property shall have become vested in the city
government in the manner provided for in sections forty-seven and
forty-nine hereof, and at any time prior to the sale or the execution
of the contract of sale by the city treasurer to a third party, the
original owner or his legal representative or any person having any
lien, right, or other legal interest or equity in said property, shall
have the right to redeem the entire property in question, by paying the
full amount of taxes and penalties due thereon at the time of the
seizure, and if the city treasurer shall have entered into a lease of
the property, the redemption shall be made subject to said lease:
Provided, That the payment of the price of sale may, at the discretion
of the purchaser, be made in installments, extending over a period not
exceeding twelve months, but the initial payment, which must be made on
the date of the filing of the application for redemption, and every
subsequent payment, shall not be less than twenty-five per centum of
the entire sum due, and shall in no case be less than two pesos, unless
the total or the balance of the amount due on all seized property in
the name of the taxpayer is less than two pesos. The purchaser may
occupy the property after paying the first installment and the usual
taxes on the property shall be payable in the year after that in which
the application for redemption was approved. Any failure of the
purchaser to pay an installment on the date it is due shall have the
effect of a forfeiture to the city government of any partial payment
made by said purchaser, and in case he has taken possession of the
property, he shall forthwith surrender the same to the city government.
In case the purchaser should fail to relinquish possession of said
property, the city treasurer or his deputy shall forthwith adopt
measures to eject therefrom all the tenants or occupants thereof as
provided for in this Act: Provided, however, That the original owner of
any real estate seized prior to the approval of this Act, who redeems
the same within six months subsequent to its approval, is hereby
released from any obligation he may have to the Government for rent for
the use of such property: Provided, finally, That the provisions of
this section shall apply to redemption of real estate seized for
delinquency in the payment of taxes thereon and not redeemed up to the
date of the approval of this Act.
Sec. 53. Notice of sale of real estate at public
auction. – At any time after the forfeiture of any real estate shall
have become absolute, the treasurer, pursuant to the rules of procedure
to be promulgated by the Department Head, may announce the sale of the
real estate seized on account of delinquency in the payment of taxes
thereon, for the redemption of which no application has been filed.
Such announcement shall be made by posting a notice for three
consecutive weeks at the main entrances of the City Hall and of all the
municipal buildings of the province, in either English or Spanish, and
in the dialect commonly used in the locality, and by publishing the
same once a week during three consecutive weeks in a newspaper of
general circulation in the city. Copies of such notice shall be sent
immediately by registered mail to the delinquent taxpayer at the
latter's home address, if known. The notice shall state the amount of
the taxes and penalties so due, the time and place of sale, the name of
the taxpayer against whom the taxes are levied, and the approximate
area, the lot number and the location by district and street and the
street number and district or barrio where the real estate to be sold
Sec. 54. Sale of real estate – Conditions. – At
any time during the sale or prior thereto, the taxpayer may stay the
proceedings by paying the taxes and penalties to the city treasurer or
his deputy. Otherwise the sale shall proceed and shall be held either
at the main entrance of the City Hall or on the premises of the real
estate to be sold as the city treasurer or his deputy may determine.
The payment of the sale price may, at the option of the purchaser, be
made in installments covering a period not exceeding twelve months, but
the initial payment shall be made at the time of the sale, and each
subsequent payment shall not be less than twenty-five per centum of the
sale price, and shall in no case be less than two pesos. The purchaser
may occupy the property after paying the first installment, and the
usual taxes on the property shall be payable in the year following that
in which the sale took place. Any failure of the purchaser to pay the
total price of the sale within twelve months from the date thereof,
shall be sufficient ground for its cancellation, and any part payment
made shall revert to the city government and if the purchaser has taken
possession of the property he shall forthwith surrender the same to the
city government. In case the purchaser should fail to relinquish
possession of the property, the city treasurer or his deputy shall
immediately take steps to eject the tenants or occupants of the
property, in accordance with the procedure prescribed in section
forty-nine of this Act.
The city treasurer or his deputy shall make a report of the sale to the
Municipal Board within five days after the sale and shall make the same
appear on its records. The purchaser at this sale shall receive from
the city treasurer or his deputy a certificate showing the proceedings
of the sale, describing the property sold, stating the name of the
purchaser, the sale price, the condition of payment, the amount paid,
and the exact amount of the taxes and penalties.
Sec. 55. Redemption of real estate after sale. –
Within one year from and after the date of sale, the delinquent
taxpayer or any other person in his behalf, shall have the right to
redeem the property sold by paying to the city treasurer or his deputy
the amount of the taxes, penalties, costs and interest at the rate of
twelve per centum per annum on the purchase price, if paid in whole, or
on any portion thereof as may have been paid by the purchaser and such
payment shall invalidate the certificate of sale issued to the
purchaser, if any, and shall entitle the person making such payment to
a certificate to be issued by the city treasurer or his deputy, stating
that he has thus redeemed the property, and the city treasurer or his
deputy, upon the return by the purchaser of the certificate of sale
previously issued to him shall forthwith refund to the purchaser the
entire sum paid by him with interest at twelve per centum per annum, as
provided for herein, and such property shall thereafter be free from
the lien of such taxes and penalties.
Sec. 56. Execution of deed of final sale. – In
case the delinquent taxpayer shall not redeem the property sold as
herein provided within one year from the date of the sale, and the
purchaser shall then have paid the total purchase price, the city
treasurer, as grantor, shall execute a deed in form and effect
sufficient to convey to the purchaser so much of the real estate
against which the taxes have been assessed as has been sold, free from
all liens or encumbrances of any kind whatsoever, and said deed shall
succinctly recite all the proceedings upon which the validity of the
sale depends. Any balance remaining from the proceeds of the sale after
deducting the amount of the taxes and penalties due, and the costs, if
any, shall be returned to the original owner or his representatives.
Sec. 57. Taxes and penalties which shall be paid
upon redemption or repurchase. – The taxes and penalties to be paid by
way of redemption or repurchase, shall comprise in all cases only the
original tax by virtue of the failure to pay which the seizure was
made, and its incidental penalties, up to the date of the forfeiture of
the real estate to the Government.
Sec. 58. Taxes – Legal Procedure. – (a) The
assessment of a tax shall constitute a lawful indebtedness of the
taxpayer to the city which may be enforced by a civil action in any
court of competent jurisdiction, and this remedy shall be in addition
to all remedies provided by law.
(b) No court shall entertain any suit assailing the
validity of a tax assessed under this Charter until the taxpayer shall
have paid, under protest, the taxes assessed against him; nor shall any
court declare any tax invalid by reason of irregularities of
informalities in the proceedings of the officers charged with the
assessment or collection of the taxes or of a failure to perform their
duties within the time specified for their performance, unless such
irregularities, informalities, or failure shall have impaired the
substantial rights of the taxpayer.
(c) No court shall entertain any suit assailing the
validity of the tax sale of land under this Charter until the taxpayer
shall have paid into the court the amount for which the land was sold,
together with interest at the rate of fifteen per centum per annum upon
the sum from the date of sale to the time of instituting the suit. The
money so paid into court shall belong and shall be delivered to the
purchaser at the tax sale, if the deed is declared invalid, and shall
be returned to the depositor, should he fail in his action.
(d) No court shall declare any such sale invalid by
reason of any irregularities or informalities in the proceedings of the
officer charged with the duty of making the sale, or by reason of
failure by him to perform his duties within the time herein specified
for their performance, unless such irregularities, informalities, or
failure shall have impaired the substantial rights of the taxpayer.
Tax allotments and special assessment for public improvements
Sec. 59. Allotment of internal revenue and other
taxes. – Of the internal revenue accruing to the National Treasury
under Chapter II, Title XII of Commonwealth Act Numbered Four hundred
and sixty-six, and other taxes collected by the National Government and
allotted to the various provinces, as well as the Nationald for
schools, the City of Cagayan de Oro shall receive a share equal to what
it would receive if it were a regularly organized province.
Sec. 60. Power to levy special assessments for
certain purposes. – The Municipal Board may, by ordinance, provide for
the levying and collection, by special assessment of the lands
comprised within the district or section of the city specially
benefited, of a part not to exceed sixty per centum of the cost of
laying out, opening, constructing, straightening, widening, extending,
grading, paving, 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 mains,
water courses, esteros, canals, drains, and sewers, including the cost
of acquiring the necessary land and public improvements thereon, as
In case of national public works the Municipal Board as an agency of
the National Government shall, when the President of the Philippines so
directs it, provide for the levying and collection by special
assessment of the lands within the section or district of the city
specially benefited of the cost or a part thereof to be determined by
the President, of laying out, opening, constructing, straightening,
widening, extending, grading, paving, curbing, walling, or deepening,
or otherwise, repairing, enlarging, or improving national roads and
other national public works within the city, including the cost of
acquiring the necessary land and improvements therein.
Sec. 61. Property subject to special assessment. –
All lands comprised within the district or section benefited, except
those owned by the Republic of the Philippines shall be subject to the
payment of the special assessment.
Sec. 62. Basis of appointment. – The amount of the
special assessment shall be apportioned and computed according to the
assessed valuations of such lands as shown in the books of the city
assessor. If the property has not been declared for taxation purposes,
the city assessor shall immediately declare it for the owner and assess
its value, and such value shall be the basis of the apportionment and
computation of the special assessment due thereon.
Sec. 63. Ordinance levying special assessment. –
The ordinance providing for the levying and collection of a special
assessment shall describe with reasonable accuracy the nature, extent,
and location of the work to be undertaken; the probable cost of the
work; the percentage of the cost to be defrayed by special assessment;
the district or section which shall be subject to the payment of the
special assessment the limits whereof shall be stated by metes and
bounds if practicable, and by other reasonable accurate means if
otherwise, and the period, which shall not be less than five or more
than ten years, in which said special assessment shall be payable
without interest. One uniform rate per centum for all lands in the
entire district or section subject to the payment of all the special
assessment need not be established, but different rates for different
parts or sections of the city according as said property will derive
greater or less benefit from the proposed work, may be fixed.
It shall be the duty of the city engineer to make the plans,
specifications, and estimates of the public work contemplated to be
Sec. 64. Publication of proposed ordinance levying
special assessment. – The proposed special assessment ordinance shall
be punished, with a list of the owners of the lands affected thereby,
once a week for four consecutive weeks in any newspaper published in
the city, one in English, one in Spanish, and one in the local dialect,
if there be any, and in default of local papers, in any newspaper of
general circulation in the City. The said ordinance in English,
Spanish, and the local dialect shall also be posted in places where
public notices are generally posted in the city and also in the
district or section where the public improvement is constructed or
contemplated to be constructed.
The Secretary of the Municipal Board shall, on application, furnish a
copy of the proposed ordinance to each landowner affected, or his agent
and shall, if possible, send to all of them a copy of said proposed
ordinance by ordinary mail or otherwise.
Sec. 65. Protest against special assessment. – Not
later than ten days after the last publication of the ordinance and
list of landowners, as provided in the preceding section, the
landowners affected, if they compose a majority and represent more than
one-half of the total assessed value of said lands, may file with the
Municipal Board a protest against the enactment of the ordinance. The
protest shall be duly signed by them and shall set forth the addresses
of the signers and the arguments in support of their objection or
protest against the special assessment established in the ordinance. If
no protest is filed within the time and under the condition above
specified, the ordinance shall be considered approved as published.
Sec. 66. Hearing of protest. – The Municipal Board
shall designate a date and place for the hearing of the protest filed
in accordance with the next proceeding section and shall give
reasonable time to all protestants who have given their addresses and
to all landowners affected by any protest or protests, and shall order
the publication once a week, during two consecutive weeks, of a notice
of the place and date of the hearing in the same manner herein provided
for the publication of the proposed special assessment ordinance. All
pertinent arguments and evidence presented by the landowners interested
or their attorney shall be attached to the proper records. After the
hearing the municipal board shall either modify its ordinance or
approve in toto and send notice of its decision to all interested
parties who have given their addresses, and shall order the publication
of the ordinance as approved finally together with a list of the owners
of the parcels of land affected by the special assessment, three times
weekly, for two consecutive weeks, in the same manner hereinabove
prescribed. The ordinance finally passed by said body shall be sent to
the Mayor with all the papers pertaining thereto, for his approval or
veto as in the case of other city ordinances. If the Mayor approves it,
the ordinance shall be punished as above provided, but if he vetoes it,
the procedure in similar cases provided in this Act shall be observed.
Sec. 67. When ordinance is to take effect. – Upon
the expiration of thirty days from the date of the last publication of
the ordinance as finally approved, the same shall be effective in all
respects, if no appeal therefrom is taken to the proper authorities in
the manner hereinafter prescribed.
Sec. 68. Appeals. – Any time before the ordinance
providing for the levying and collection of special assessment becomes
effective in accordance with the preceding section, appeals from such
special assessment may be filed with the President of the Philippines
in the case of public works undertaken or contemplated to be undertaken
by the National Government, and with the Secretary of Finance in the
case of public works undertaken or contemplated to be undertaken by the
city. In all cases the appeal shall be in writing and signed by at
least a majority of the owners of the lands situated in the special
assessment zone representing more than one-half of the total assessed
value of the lands affected. The appellant or appellants shall
immediately give the Board a written notice of the appeal, and the
secretary of said board, shall, within ten days after receipt of the
notice of appeal, forward to the officer who has jurisdiction to decide
the appeal an excerpt from the minutes of the board relative to the
proposed special assessment and all the documents in connection
Sec. 69. Decision of the appeal. – Only appeals
made within the time and in the manner prescribed in this Act shall be
entertained, and the officer to whom the appeal is made may call for
further hearing or decide the same in accordance with its merits as
shown in the papers or documents submitted to him. All appeals shall be
decided within sixty days after receipt by the appellate officer of the
docket of the case, and such decision shall be final.
Sec. 70. Fixing of amount of special assessment. –
As soon as the ordinance is in full force and effect, the city
treasurer shall determine the amount of the special assessment which
the owner of each parcel of land comprised within the zone described in
the ordinance levying the same is to pay each year during the
prescribed period, and shall send to each of such landowners a written
notice thereof by ordinary mail. If upon completion of the public works
it should appear that the actual cost thereof is smaller or greater
than the estimated cost, the city treasurer shall without delay proceed
to correct the assessment by increasing or decreasing, as the case may
be, the amount of the unpaid annual installments which are still to be
collected from each landowner affected, in all cases, he shall give
notice of such rectifications to the parties interested.
Sec. 71. Payment of special assessment. – All sums
due from any landowner or owners as the result of any action taken
pursuant to this Act shall be payable to the city treasurer in the same
manner as the annual ordinary tax levied upon real property, and shall
be subject to the same penalties for delinquency and be enforced by the
same means as said annually ordinary tax; and all said sums together
with any of said penalties shall, from the dates on which they are
assessed, constitute special liens on said land, with the sole
exception of the lien for the non-payment of the ordinary real property
tax. If, upon recomputation of the amount of special assessment in
accordance with the next preceding section it appears that the
landowner has paid more than what is correctly due from him the amount
paid in excess shall be refunded to him immediately upon demand; in the
other case, the landowner shall have one year within which to pay
without penalty the amount still due from him. Said period shall be
counted from the date the landowner received the proper notice.
Sec. 72. Disposition of proceeds. – The proceeds
of the special assessment and penalties thereon shall be applied
exclusively to the purpose or purposes for which the assessments were
levied. It shall be the duty of the city treasurer to turn over to the
National Treasury all collections made by him from special assessment
levies for national public works.
Sec. 73. Annual budget. – At least four months
before the beginning of each fiscal year, the city treasurer shall
present to the Mayor a certified detailed statement by department of
all receipts and expenditures of the city pertaining to the preceding
fiscal year, and to the first seven months of the current fiscal year
together with an estimate of the receipts and expenditures for the
remainder of the current fiscal year, and he shall submit with this
statement a detailed estimate of the revenues and receipts of the city
from all sources for the ensuing fiscal year. Upon receipt of this
statement and estimate and the estimates of department heads as
required by section eighteen of this Charter, the Mayor shall formulate
and submit to the Municipal Board at least two and a half months before
the beginning of the ensuing fiscal year, a detailed budget covering
the estimated necessary expenditures for the said ensuing fiscal year,
which shall be basis of the annual appropriation ordinance: Provided,
however, That in no case shall the aggregate amount of such
appropriation exceed the estimate of revenues and receipts submitted by
the city treasurer as provided above.
Sec. 74. Supplemental budget. – Supplemental
budget formulated in the same manner may be adopted when special or
unforeseen circumstances make such action necessary.
Sec. 75. Failure to enact an appropriation
ordinance. – Whenever the Board fails to enact an appropriation
ordinance for any fiscal year before the end of the previous fiscal
year the several sums appropriated in the last appropriation ordinance
for the objects and purposes therein specified, so far as they may be
done, shall be deemed to be reappropriated for the several objects and
purposes specified in said last appropriation ordinance, and shall go
into effect on the first day of the new fiscal year as the
appropriation ordinance for that year, until a new appropriation
ordinance is duly enacted.
The Municipal Court
Sec. 76. Regular, auxiliary and acting judges of
municipal court. – There shall be a municipal court for the city of
Cagayan de Oro for which there shall be appointed a municipal judge and
an auxiliary municipal judge.
The municipal judge may, upon proper application, be allowed a vacation
of not more than thirty days every year with salary. The auxiliary
municipal judge shall discharge the duties of the municipal judge in
case of absence, incapacity or inability of the latter until he assumes
his post, or until a new judge shall have been appointed. During his
incumbency the auxiliary municipal judge shall enjoy the powers,
emoluments and privileges of the municipal judge who shall not receive
any remuneration therefor except the salary to which he is entitled by
reason of his vacation provided for in this Act.
In case of absence, incapacity, or inability, of both the municipal
judge and the auxiliary municipal judge, the Secretary of Justice shall
designate the justice of the peace of any of the adjoining
municipalities to preside over the municipal court, and he shall hold
the office temporarily until the regular incumbent or the auxiliary
judge thereof shall have resumed office, or until another judge shall
have been appointed in accordance with the provisions of this Act. The
justice of the peace so designated shall receive his salary as justice
of the peace plus seventy per cent of the salary of the municipal judge
whose office he has temporarily assumed.
The municipal judge shall receive a salary of not exceeding three
thousand six hundred pesos per annum.
Sec. 77. Clerk and employees of the municipal
court. – There shall be a clerk of the municipal court who shall be
appointed by the Municipal Judge in accordance with Civil Service Law,
rules and regulations, and who shall receive a compensation, to be
fixed by ordinance approved by the Secretary of Justice, at not
exceeding one thousand two hundred pesos per annum. He shall keep the
seal of the court and affix it to all orders, judgments, certificates,
records, and other documents issued by the court. He shall keep a
docket of the trials in the court, in which he shall record in a
summary manner the names of the parties and the various proceedings in
civil cases, and in criminal cases, the name of the defendant, the
charge against him, the names of the witnesses, the date of the arrest,
the appearance of the defendant, together with the fines and costs
adjudged or collected in accordance with the judgment. He shall have
the power to administer oath.
The clerk of the municipal court shall at the same time be sheriff of
the city and shall as such have the same powers and duties conferred by
existing law to provincial sheriffs. The municipal board may provide
for such number of clerks in the office of the clerk of the municipal
court as the needs of the service may demand.
Sec. 78. Jurisdiction of Municipal Court. – The
municipal court shall have like jurisdiction in civil and criminal
cases and the same incidental powers as are at present conferred by law
upon jurisdiction of the peace courts of capitals of provinces. It
shall have concurrent jurisdiction with the Court of First Instance
over all criminal cases arising under the laws relating to gambling and
management of lotteries, to assaults where the intent to kill is not
charged or evident upon the trial, to larceny, embezzlement and estafa
where the amount of money or property stolen, embezzled or otherwise
involved does not exceed the sum or value of two hundred pesos, to the
sale of intoxicating liquors, to falsely impersonating an officer, to
malicious mischief, to trespass on government or private property, and
to threatening to take human life. It may also conduct preliminary
investigations for any offense, without regard to the limits of
punishments, and may release, or commit and bind over any person
charged with such offense to secure his appearance before the proper
Sec. 79. Incidental powers of municipal court. –
The Municipal Court shall have power to administer oaths and to give
certificates thereof; to issue summons, writs, warrants, execution, and
all other processes necessary to enforce its orders and judgments; to
compel the attendance of witnesses; to punish contempts of court by
fine or imprisonment, or both, within the limitations imposed by law;
and require of any person arrested a bond for good behavior or to keep
the peace, or for the further appearance of such person before a court
of competent jurisdiction. But no such bond shall be accepted unless it
be executed by the person in whose behalf it is made, with sufficient
surety or sureties to be approved by said court.
Sec. 80. Procedure in municipal court in
prosecutions for violation of law and ordinances. – In a prosecution
for the violation of any ordinance, the first process shall be a
summons; except that a warrant for the arrest of the offender may be
issued in the first instance upon the affidavit of any person that such
ordinance has been violated, and that the person making the complaint
has reasonable grounds to believe that the party charged is guilty
thereof, which warrant shall conclude: "Against the ordinance of the
city in such cases made and provided." All proceedings and prosecutions
for offenses against the laws of the Philippines shall conform to the
rules relating to process, pleading, practice, and procedure for the
judiciary of the Philippines, and such rules shall govern the municipal
court and its officers in all cases insofar as the same may be
Sec. 81. Costs, fees, fines and forfeitures in
municipal court. – There shall be taxed against and collected from the
defendant, in case of his conviction in the municipal court, such costs
and fees as may be prescribed by law in criminal cases in justice of
the peace courts. All costs, fines and forfeitures shall be collected
by the clerk of court, who shall keep a docket of those imposed and of
those collected, and shall pay collections of the same to the city
treasurer, for the benefit of the city, on the next business day after
the same are collected, and take receipts therefor. The municipal judge
shall examine said docket each day, compare the same with the amount
receipted for by the city treasurer and satisfy himself that all such
costs, fees, fines, and forfeitures have been duly accounted for.
Sec. 82. No person sentenced by municipal court to
be confined without commitment. – No person shall be confined in the
prison by sentence of the municipal court until the warden or officer
in charge of the prison shall receive a written commitment showing the
offense for which the prisoner was tried, the date of the trial, the
exact terms of the judgment or sentence, and the date of the order of
the commitment. The clerk shall, under seal of the court, issue such a
commitment in each case of sentence to imprisonment.
Sec. 83. Procedure on appeal from municipal court
to Court of First Instance. – An appeal shall lie to the Court of First
Instance in all cases where fine or imprisonment, or both, is imposed
by the municipal court. The party desiring to appeal shall, before six
o'clock post meridian of the fifteenth day after the rendition and
entry of the judgment by the municipal court, file with the clerk of
the court a written statement that he appeals to the Court of First
Instance. The filing of such statement shall perfect the appeal. The
judge of the court from whose decision appeal is taken, shall, within
five days after the appeal is taken, transmit to the clerk of the Court
of First Instance a certified copy of the record of proceedings and all
the original papers and processes in the case. A perfected appeal shall
operate to vacate the judgment of the municipal court, and the action,
when duly entered in the Court of First Instance, shall stand for trial
de novo upon its merits as though the same had never been tried.
Pending an appeal, the defendant shall remain in custody unless
released in the discretion of the judge of the municipal court or of
the judge of the Court of First Instance, upon sufficient bail, in
accordance with the procedure in force, to await the judgment of the
Appeals in civil cases shall be governed by the ordinary procedure
established by law.
Bureaus performing municipal duties
Sec. 84. The General Auditing Office. – The
Auditor General or his delegate shall receive and audit all accounts of
the city, in accordance with the provisions of law relating to
government accounts and accounting.
Sec. 85. The Procurement Office. – The Purchasing
Agent shall purchase and supply in accordance with law all supplies,
equipment, materials and property of every kind, except real estate for
the use of the city and its departments and offices. But contracts for
completed work of any kind for the use of the city, or any of its
departments or offices, involving both labor and materials, where the
materials are furnished by the contractor, shall not be deemed to be
within the purview of this section.
Sec. 86. The Bureau of Public Schools. – The
Director of Public Schools shall exercise the same jurisdiction and
powers in the city as elsewhere in the Philippines and the division
superintendent of schools for the province of Misamis Oriental shall
have all the powers and duties in respect to the schools of the city as
are vested in division superintendents in respect to schools of their
A city school board of six members, two of whom shall be women, and who
shall serve without salary, shall be elected and removed in the same
manner, and shall have the same powers and duties, as local school
boards in the municipalities.
The municipal board shall have the same powers in respect to the
establishment of schools as are conferred by law on municipal councils.
Sec. 87. Reports to the Mayor concerning schools –
Construction and custody of school buildings. – The division
superintendent of schools shall make a quarterly report of the
condition of the schools and school buildings of the City of Cagayan de
Oro to the Mayor, and such recommendations as seem to him wise in
respect to the number of teachers, their salaries, new buildings to be
erected, and all other similar matters, together with the amount of
city revenues which should be expended in paying teachers, and
improving the schools or school buildings of the city.
The city school board shall make a similar annual report to the Mayor.
Sec. 88. Change of Government. – The City
Government provided for in this Charter shall be organized upon the
approval of this Act. All assets and liabilities of the existing
municipality of Cagayan, Province of Misamis Oriental, shall pass to
the new city upon its organization. Pending the next general elections
for provincial and municipal officials, the incumbent mayor,
vice-mayor, and members of the Municipal Council of the Municipality of
Cagayan, shall ipso facto become the Mayor, Vice-Mayor, and Members of
the Municipal Board of the City of Cagayan de Oro.
Sec. 89. Participation of city electors in
provincial elections. – The qualified electors of the City of Cagayan
de Oro shall be qualified and be entitled to vote in the elections for
the provincial governor and members of the provincial board of the
Province of Misamis Oriental.
Sec. 90. Representative District. – Until
otherwise provided by law, the City of Cagayan de Oro shall continue as
part of the representative district of the province of Misamis
Effectivity of the Act
Sec. 91. This Act shall take effect upon its
Approved: June 15, 1950