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acceptanwing the 2014 Ukrainian Revolution, Russia annexed Crimea, and Russian-backed
paramilitaries seized part of the Donbas region of south-eastern Ukraine, which consists
of Luhansk and Donetsk oblasts, sparking a regional war.[19][20] In March 2021, Russia began a large
military build-up along its border with Ukraine, amassing up to 190,000 troops and their equipment.
Despite the build-up, denials of plans to invade or attack Ukraine were issued by various Russian
government officials up to the day before the invasion. [24] On 21 February 2022, Russia
recognised the Donetsk People's Republic and the Luhansk People's Republic, two self-proclaimed
breakaway quasi-states in the Donbas.[25] The next day, the Federation Council of Russia authorised
the use of military force and Russian troops entered both territories. [26]
The invasion began on the morning of 24 February,[27] when Russian president Vladimir
Putin announced a "special military operation" for the "demilitarisation and denazification" of Ukraine.
[28][29]
 In his address, Putin espoused irredentist views,[30] challenged Ukraine's right to statehood,[31]
[32]
 and falsely[33] claimed Ukraine was governed by neo-Nazis who persecuted the ethnic Russian
minority.[34] Minutes later, missiles, rockets and airstrikes hit across Ukraine, including the
capital Kyiv, followed by a large ground invasion from multiple directions. [35][36] Ukrainian
president Volodymyr Zelenskyy enacted martial law and a general mobilisation.[37][38] Russian attacks
were initially launched on a northern front from Belarus towards Kyiv, a north-eastern
front towards Kharkiv, a southern front from Crimea, and a south-eastern
front from Luhansk and Donetsk.[39][40] Russia's advance towards Kyiv stalled in March, with Russian
troops retreating from the northern front by April. On the southern and south-eastern fronts, Russia
captured Kherson in March and then Mariupol in May after a siege. On 19 April, Russia
launched a renewed attack on the Donbas region, with Luhansk Oblast fully captured by 3 July.
  Russian forces continued to bomb both military and civilian targets far from the frontline. [42]
[41]

 Ukrainian forces launched counteroffensives in the south in August, and in the northeast in

[43]

September. Soon after, Russia announced the illegal annexation of four partially occupied Ukrainian
oblasts.
The invasion has received widespread international condemnation. The United Nations General
Assembly passed a resolution condemning the invasion and demanding a full withdrawal of Russian
forces.[44] The International Court of Justice ordered Russia to suspend military operations and
the Council of Europe expelled Russia. Many countries imposed sanctions on Russia, as well as on
its ally Belarus, which have affected the economies of Russia and the world,[45] and
provided humanitarian and military aid to Ukraine.[46] Protests occurred around the world; those in
Russia were met with mass arrests and increased media censorship,[47][48] including a ban on the
words "war" and "invasion". [36][49] Over 1,000 companies have pulled out of Russia and Belarus in
response to the invasion.[50] The International Criminal Court has opened an investigation into crimes
against humanity in Ukraine since 2013, including war crimes in the 2022 invasion.[51]

Contents

 1Background

 2Prelude and declaration of military operations

 3Invasion and resistance

o 3.1First phase: Invasion of Ukraine (24 February – 7 April)

o 3.2Second phase: South-Eastern front (8 April – 5 September)

o 3.3Third phase: Counteroffensives and annexations (6 September  – present)

o 3.4Events in Crimea

o 3.5Missile attacks and air war

o 3.6Naval blockade and engagements

o 3.7Nuclear threats

o 3.8Ukrainian resistance

 4Foreign involvement

o 4.1Foreign military sales and aid

o 4.2Foreign military involvement

o 4.3Foreign sanctions and ramifications

o 4.4Foreign condemnation and protest

 5Casualties and refugee crisis

 o 5.1Field casualties and injuries

o 5.2Prisoners of war

o 5.3Refugee crisis

 6Humanitarian impact

 7Reactions

 8See also

 9Notes

 10References

 11Further reading

 12External links

Background
Main articles: Russia–Ukraine relations, Russia–NATO relations, Ukraine–NATO relations,
and Russo-Ukrainian War
Further information: Orange Revolution, Euromaidan, Revolution of Dignity, and 2014 pro-Russian
unrest in Ukraine
See also: Historical background of the 2014 pro-Russian unrest in Ukraine, Russian imperialism,
and Enlargement of NATO

Protesters in Independence Square in Kyiv during the Orange Revolution, November 2004

After the Soviet Union (USSR) dissolved in 1991, the newly independent republics of Ukraine and
Russia maintained ties. Ukraine agreed in 1994 to sign the Nuclear Non-Proliferation Treaty and
dismantle the nuclear weapons in Ukraine left by the USSR.[52] In return, Russia, the United Kingdom
(UK), and the United States (US) agreed in the Budapest Memorandum to uphold the territorial
integrity of Ukraine.[53][54] In 1999, Russia signed the Charter for European Security, which "reaffirmed
the inherent right of each and every participating state to be free to choose or change its security
arrangements, including treaties of alliance".[55] After the Soviet Union collapsed, several
former Eastern Bloc countries joined NATO, partly due to regional security threats such as the 1993
Russian constitutional crisis, the War in Abkhazia (1992–1993) and the First Chechen War (1994–
1996). Russian leaders claimed Western powers pledged that NATO would not expand eastward,
although this is disputed.[56][57][58]

Ukraine, with the annexed Crimea in the south and two self-proclaimed separatist republics in Donbas in the
east
Following the Euromaidan protests and the Revolution of Dignity which resulted in the removal of
pro-Russian President Viktor Yanukovych in February 2014, pro-Russian unrest erupted in eastern
and southern parts of Ukraine. Russian soldiers without insignia took control of strategic positions
and infrastructure in the Ukrainian territory of Crimea, and seized the Crimean Parliament. Russia
organised a controversial referendum, whose outcome was for Crimea to join Russia. Russia's
annexation of Crimea followed in March 2014, then the war in Donbas, which began in April 2014
with the formation of two Russia-backed separatist quasi-states: the Donetsk People's Republic and
the Luhansk People's Republic.[59][60] Russian troops were involved in the conflict.[61][62][63] The Minsk
agreements signed in September 2014 and February 2015 were a bid to stop the fighting, but
ceasefires repeatedly failed.[64]
A dispute emerged over the role of Russia: Normandy Format members France, Germany, and
Ukraine saw Minsk as an agreement between Russia and Ukraine, whereas Russia insisted Ukraine
should negotiate directly with the two separatist republics.[65][66] In 2021, Putin refused offers from
Zelenskyy to hold high-level talks, and the Russian government subsequently endorsed an article by
former president Dmitry Medvedev arguing it was pointless to deal with Ukraine while it remained a
"vassal" of the US.[67] The annexation of Crimea led to a new wave of Russian nationalism, with much
of the Russian neo-imperial movement aspiring to annex more Ukrainian land, including the
unrecognised Novorossiya.[68] Analyst Vladimir Socor argued that Putin's 2014 speech after the
annexation of Crimea was a de facto "manifesto of Greater-Russia Irredentism".[69] In July 2021, Putin
published an essay titled "On the Historical Unity of Russians and Ukrainians", reaffirming that
Russians and Ukrainians were "one people".[70] American historian Timothy Snyder described Putin's
ideas as imperialism.[71] British journalist Edward Lucas described it as historical revisionism.[72] Other
observers have noted that the Russian leadership has a distorted view of modern Ukraine and its
history.[73][74][75]

Prelude and declaration of military operations

Main articles: Prelude to the 2022 Russian invasion of Ukraine and On conducting a special military
operation
Further information: Disinformation in the 2021–2022 Russo-Ukrainian crisis, NATO open door
policy, and Timeline of the war in Donbas (2022)
See also: Russian opposition to Ukrainian NATO membership, War in Donbas, and Humanitarian
situation during the war in Donbas
US paratroopers of 2nd Battalion, 503rd Infantry Regiment depart Italy's Aviano Air Base for Latvia, 23
February 2022. Thousands of US troops were deployed to Eastern Europe amid Russia's military build-up. [76]

In March and Ape village was formed in 1905 (as the memorial plaque on the building of
the Vorzelsky railway station says) on the 37th kilometer of the section of the Kovel
railway, thanks to the collaboration of local landowners Krasovsky, Chaika, von Derviz,
Saratovsky, Pekhovsky and Kicheeva.
During World War II the village was occupied by German troops on 22 September 1941.
Two years later, in November 1943, Soviet troops took it back for the USSR without a
fight.[3]
Until 18 July 2020, Vorzel belonged to Irpin Municipality. In July 2020, as part of the
administrative reform of Ukraine, which reduced the number of raions of Kyiv Oblast to
seven, Irpin Municipality was merged into Bucha Raion. [4][5]
During the Russian-Ukrainian war the village was shelled and then occupied by Russian
troops in late February 2022.[6] Until March 9, Vorzel was blocked by the Russian
occupiers, leaving most houses without electricity, heat and water. [7] It was only on
March 9 that the evacuation of local residents began. [8] Among the evacuees was the
Ukrainian composer Ihor Poklad.[9]

People from Vorzel[edit]

 Serhiy Shapoval (born 1990), Ukrainian footballer

Gallery[edit]

 
 


 References[edit]

1. ^ "Бучанская городская громада" (in Russian). Портал об'єднаних громад України.

2. ^ Чисельність наявного населення України на 1 січня 2021 [Number of Present
Population of Ukraine, as of January 1, 2021]  (PDF)  (in Ukrainian and English). Kyiv:  State
Statistics Service of Ukraine.
3. ^ uvarovsky (2013-11-12).  "У Ворзелі вперше відсвяткували День визволення селища
від німецько-фашистських окупантів".  Ворзельський музей історії та культури
«Уваровський дім» (in Ukrainian). Retrieved 2022-03-12.
4. ^ "Про утворення та ліквідацію районів. Постанова Верховної Ради України № 807-
ІХ".  Голос України  (in Ukrainian). 2020-07-18. Retrieved  2020-10-03.
5. ^ "Нові райони: карти + склад" (in Ukrainian). Міністерство розвитку громад та
територій України.
6. ^ "Russia shelled Vorzel, the orphanage with 50 children bombed". Ukrayinska Pravda.
Retrieved 2022-03-12.
7. ^ "Більшість районів Ворзеля через постійні ворожі обстріли – без світла, тепла й
води".  www.ukrinform.ua  (in Ukrainian). Retrieved  2022-03-12.
8. ^ ""Знесилені, налякані й голодні": евакуйовані з Ворзеля та Ірпеня поділилися
жахіттями російської окупації (фото)".  ТСН.ua  (in Ukrainian). 2022-03-09.
Retrieved 2022-03-12.
9. ^ Алла (2022-03-12). "Були без їжі, води та зв'язку: композитора Ігоря Поклада з
дружиною врятовано з підвалу будинку у Ворзелі". Про Львів (in Ukrainian).
Retrieved 2022-03-12.

External link[edit]
 Media related to Vorzel at Wikimedia Commons

hide

 Administrative divisions of Kyiv Oblast

Administrative center: Kyiv

 Bila Tserkva

 Boryspil

 Brovary

 Bucha

 Chernobyl (special administration)

 Fastiv

 Obukhiv

 Vyshhorod

 Baryshivka

 Berezan
 Bila Tserkva

 Bilohorodka

 Borodianka

 Borshchahivka

 Boryspil

 Brovary

 Bucha

 Divychky

 Dmytrivka

 Fursy

 Hora

 Hostomel

 Hrebinky

 Irpin

 Kalynivka (Brovary)

 Kalyta

 Kotsiubynske

 Kovalivka

 Makariv

 Mala Vilshanka

 Medvyn

 Nemishaieve

 Pereiaslav

 Piskivka
 Prystolychna

 Rokytne

 Skvyra

 Stavyshche

 Studenyky

 Tarashcha

 Tashan

 Tetiiv

 Tsybli

 Uzyn

 Velyka Dymerka
 Volodarka

 Voronkiv

 Vyshneve

 Yahotyn

 Zzaymia

 Zghurivka

 Zolochiv

 Berezan

 Bila Tserkva

 Bohuslav

 Boiarka

 Boryspil

 Brovary

 Bucha

 Chernobyl

 Fastiv

 Irpin

 Kaharlyk

 Myronivka

 Obukhiv

 Pereiaslav

 Pripyat

 Rzhyshchiv
 Skvyra

 Slavutych

 Tarashcha

 Tetiiv

 Ukrainka

 Uzyn

 Vasylkiv

 Vyshhorod

 Vyshneve

 Yahotyn

 Babyntsi
 Baryshivka

 Borodianka

 Borova

 Chabany

 Doslidnytske

 Dymer

 Hlevakha

 Hostomel

 Hrebinky

 Ivankiv

 Kalynivka, Brovary Raion

 Kalynivka, Fastiv Raiont

 Kalyta

 Klavdiievo-Tarasove

 Kodra

 Kotsiubynske

 Kozhanka

 Kozyn

 Krasiatychi

 Makariv

 Nemishaieve

 Piskivka

 Rokytne

 Stavyshche
 Terezyne

 Velyka Dymerka

 Volodarka

 Vorzel

 Zghurivka
Categories: 
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This article is about the country. For other uses, see Jordan (disambiguation).

Hashemite Kingdom of Jordan

‫المملكة األردنية الهاشمية‬ (Arabic)
Al-Mamlakah al-’Urdunniyyah Al-Hāshimiyyah

Flag
 Coat of arms

Motto: ‫ الملك‬،‫ الوطن‬،‫هللا‬

Allāh, Al-Waṭan, Al-Malik
"God, Country, King"[1]

Anthem: ‫السالم الملكي األردني‬

As-Salām Al-Malakī Al-ʾUrdunī
"The Royal Anthem of Jordan"

0:37

Capital Amman

and largest city 31°57′N 35°56′E

 Official language Arabic[2]
s

 95% Arab
Ethnic groups
 3% Circassian, Chechen
 2% Armenian, Asians and others

Religion  97% Islam (official)
 2% Christianity
 1% Druze, Baháʼí

Demonym(s) Jordanian

Government Unitary parliamentary constitutional
monarchy

• Monarch Abdullah II
• Prime Minister Bisher Al-Khasawneh

Legislature Parliament

• Upper house Senate

• Lower house House of Representatives

Independence 
from the United Kingdom
• Emirate 11 April 1921
• Independence 25 May 1946
• Constitution 11 January 1952

Area
• Total 89,342 km2 (34,495 sq mi) (110th)
• Water (%) 0.6

Population
• 2021 estimate 11,042,719[3] (84th)
• 2015 census 9,531,712[4]
• Density 114/km2 (295.3/sq mi) (70th)

GDP (PPP) 2022 estimate
• Total  $122.180 billion[5] (93rd)

• Per capita $11,861 [5] (117th)

GDP (nominal) 2022 estimate
• Total $47.745 billion[5] (93rd)
 • Per capita  $4,635[5] (103rd)

Gini (2011) 35.4[6]
medium · 79th

HDI (2021)  0.720[7]
high · 102nd

Currency Jordanian dinar (JOD)

Time zone UTC+3

Driving side right

Calling code +962

ISO 3166 code JO

Internet TLD .jo

.‫االردن‬

Website
jordan.gov.jo

Jordan (Arabic: ‫;األردن‬ tr. Al-ʾUrdunn [al.ʔur.dunː]), officially the Hashemite Kingdom of Jordan,[a] is

a country in Western Asia. It is situated at the crossroads of Asia, Africa, and Eurdanian dish made
of lamb cooked in a sauce of fermented dried yogurt and served with rice or bulgur.[1]
It is a popular dish eaten throughout the Levant. It is considered the national dish of Jordan, and can
also be found in Kuwait, Saudi Arabia and Syria.[2] The name of the dish comes from the term "large
tray" or "large dish".[3]The dish evolved greatly between the 1940's and late 1980's, undergoing
changes in the recipe as well as in the preparation process.

Contents

 1History

 2Preparation

o 2.1Jameed

o 2.2Cooking

 3Culture and tradition

o 3.1Jordan's national dish

 4Regions and variants

 5Evolution
 o 5.1Evolution in the Dish

o 5.2Evolution in the Preparation Process

 6See also

 7References

 8Further reading

History[edit]
The original pastoralist Bedouin mansaf underwent significant changes in the 20th century. The dish
is said to originally have been made with simply meat (camel or lamb), meat broth or ghee (clarified
butter) and bread.[4] Following the popularization of rice in northern Transjordan in the 1920s, rice
gradually was introduced into the dish, at first mixed with bulgur, and later on its own, until the dish
reached its modern incarnation of being based on white rice. Similarly, the jameed sauce is a recent
development, as the Bedouins did not historically feature jameed in their cooked dishes until their
modern sedentarization.[5]

Preparation[edit]
Jameed[edit]

Al-Karak in Jordan is known to produce the highest quality of jameed.

See also: Jameed
Jameed is a hard dry yogurt that is prepared by the boiling of sheep or goat's milk, which is then left
to dry and ferment.[6] The mixture is later kept in a fine woven cheesecloth to make a
thick yogurt. Salt is added daily to thicken the yogurt even more for a few days, which then becomes
very dense and is shaped into round balls. The city of Al-Karak in Jordan has a reputation for
producing the highest quality of jameed. [7]

Cooking[edit]
A jameed broth is prepared and the pieces of lamb are cooked in it. The dish is served on a large
platter with a layer of flatbread (markook or shrak) topped with rice and then meat, garnished
with almonds and pine nuts, and then the creamy jameed sauce is poured on top of the dish. [8]
Culture and tradition[edit]

Woman in Petra preparing mansaf with lamb and chicken

Mansaf is associated with a traditional Jordanian culture based on an agro-pastoral lifestyle in which
meat and yogurt are readily available. Mansaf is served on special occasions such as weddings,
births and graduations, or to honor a guest, and on major holidays such as Eid ul-Fitr, Eid ul-
Adha, Christmas, Easter and Jordan's Independence Day. It is traditionally eaten collectively from a
large platter in the Bedouin and rural style, standing around the platter with the left hand behind the
back and using the right hand instead of utensils. [9] Mansaf plays an active role in settling tribal
disputes in Jordan in what is known as an Atwa (truce) and a Ja'ha (peacemaking process).[10] It is
thought to signal the end of a conflict when the heads of conflicting tribes visit each other and the
host sacrifices a sheep or a goat for a shared mansaf, taken to be a sign of reconciliation. [11]
Since mansaf was originally popular among Bedouins, much of the traditions that they used with the
dish still exist today. The tray containing mansaf is placed on a table where people gather around it
while standing. Mansaf should be eaten with the use of a person's right hand only while the left is
behind the person's back. The hand is used to create balls of rice and then the ball is placed in the
mouth through the use of three fingers. It is frowned upon to blow on the ball of rice, no matter how
hot. Many of these traditions are still used; however, it can also be eaten with spoons and plates. [12]

Jordan's national dish[edit]

Though mansaf is frequently referred to as Jordan's "national dish", Palestinian Professor of Modern
Arab Politics and Intellectual History at Columbia University Joseph Massad states that mansaf is
not a truly "traditional" dish, but is rather a more recent dish which was developed during
the Hashemite-Mandatory era of the early 20th century, and then promulgated as a national dish
following independence. Massad notes that the current form of mansaf differs from the
independence-era and Mandate-era recipes but is portrayed by the state as a dish that is both
national and a Bedouin tradition, [5] despite it also historically being a dish of the peasants and
Bedouins of the neighboring regions of southern Palestine and Syria. [13][14]
Regions and variants[edit]

A variant of mansaf topped with parsley

The inhabitants of Al-Salt and Al-Karak are reputed to make the best mansaf in Jordan. [15] Other
variants of the dish also exist and are adapted to the regional tastes and circumstances. These
include fish mansaf, found in the south around the port city of Aqaba. An urban, less ceremonial
adaptation of mansaf using non-dried yogurt is called shakreyyeh. It is sometimes cooked with
poultry instead of lamb and is common in the northern part of Jordan. [16] In the 2020s, a restaurateur
in Amman, Jordon began selling single serve mansaf in a cup. While some customers find it
convenient, others find that it demeans the prestige and honor associated with it. [17][18]

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Today is Thursday, October 27, 2022

  Constitution
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International Legal Resources
AUSL Exclusive
REPUBLIC ACT No. 5495

AN ACT CREATING BATANGAS CITY

Section 1. This Act shall be known as the Charter of Batangas City.

ARTICLE I
General Provisions

Section 2. Territory of Batangas City. Batangas City, which is hereby created, shall comprise the present territorial jurisdiction of
the Municipality of Batangas in the Province of Batangas.

The President of the Philippines may, by executive order, increase the territory of Batangas City by adding thereto such
contiguous barrios or municipalities as may be necessary and desirable in the public interest.

Section 3. Corporate character of the City. Batangas City constitutes a political body corporate and 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.

Section 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 suits wherein said city is a party, and exercise all the power hereinafter conferred.

Section 5. The city not liable for damages. The city shall not be liable for damages or injuries to persons or property arising from
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 negligence of said Municipal Board, Mayor or city officer or employees while enforcing or
attempting to enforce the provisions: Provided, however, That nothing herein contained shall prevent any aggrieved party from
filing a personal action in the proper court against any official or employee of the city government for any act or omission in the
performance of his duties.

Section 6. Jurisdiction of the City. The jurisdiction of Batangas City for police purposes shall be co-extensive with its territorial
jurisdiction and shall extend to three miles from the shore into Batangas 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. The city court shall have concurrent jurisdiction with the municipal courts of the respective municipalities,
to try crimes and misdemeanors committed within said drainage area, or within said spaces of one hundred meters. The court
first taking jurisdiction of such an offense shall thereafter retain exclusive jurisdiction thereof. The police forces of the several
municipalities concerned shall have concurrent jurisdiction with the police force of the city for the maintenance of good order and
enforcement of ordinances throughout said zone, area and spaces. But any license that any be issued within said zone, area or
space shall be granted by the proper authorities of the municipality concerned, and the fees arising therefrom shall accrue to the
treasury of the said municipality, and not that of the city.

ARTICLE II
 The Mayor

Section 7. The Mayor His Election, Qualifications and Compensation. The Mayor shall be the chief executive of the city. He shall
be elected by the qualified voters of the city during every election for provincial and municipal officials in conformity with the
provisions of the Revised Election Code. No person shall be elected mayor unless at the time of the election he is at least
twenty-five years of age, a resident of the city for at least five years prior to his election, and a qualified voter therein. He shall
hold office for four years unless sooner removed and shall receive a salary as provided by law.

Section 8. The Vice-Mayor. There shall be elected a Vice- Mayor who shall be the presiding officer of the Municipal Board. The
Vice-Mayor shall be elected in the same manner as the Mayor and shall at the time of his election possess the same
qualifications as the Mayor. He shall receive an annual salary as provided by law.

The Vice-Mayor shall perform the duties and exercise the powers of the Mayor in the event of the latter's sickness, absence or
other temporary incapacity to discharge the powers and duties of his office. In the event of a permanent vacancy in the Office of
the Mayor, the Vice- Mayor shall become Mayor for the completion of the unexpired term. If the Vice-Mayor is temporarily
incapacitated for the performance of his official duties, or is serving as Acting Mayor, the member of the Municipal Board who
received the highest number of votes in the last election shall serve as Acting Vice-Mayor, and in the event of such inability of the
elected Mayor, the Vice-Mayor is for any reason, temporarily incapacitated for the performance of the duties of the Mayor, or the
Office of the Vice-Mayor is vacant, the member of the Board who received the highest number of votes in the last election, shall
serve as Acting Mayor and while so serving shall not perform any duty as member of the Board. In such event, the remaining
members of the Board shall elect from among themselves the presiding officer. Whenever the Vice-Mayor performs the duties
and exercises the powers of the Mayor, he automatically ceases to be the presiding officer of the Municipal Board. Where a
member of the Municipal Board exercises the functions of the Vice-Mayor, said member ceases to take part in the deliberations
of the Board except to preside. For service as Acting Mayor or Acting Vice-Mayor, the Vice-Mayor or member of the Board shall
receive a total compensation equivalent to the salary of the Mayor or Vice-Mayor, as the case may be, during the period of such
services.

The Vice-Mayor shall appoint all the employees of the Municipal Board and shall perform such other duties as may be prescribed
by law or ordinance.

Section 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. 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
provisions of this Charter and other laws and ordinances in effect within the jurisdiction of the city;

(b) To safeguard all the lands, buildings, records; money, credits and other properties and rights of the city, and
subject to the provisions of this Charter, have control over 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 wherever found, to
cause to be defended all suits against the city, and otherwise to protect the interest of the city;

(e) To see that the executive officers and employees of the city properly discharge their respective duties. The
Mayor may, in the interest of the service, transfer officers and employees not appointed by the President of the
Philippines from one section, division, or service to another section, division or service of any department without
 changing the compensation and rank;

(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 necessary;

(g) To give such information and recommend such measures as he shall deem advantageous to the city;

(h) To attend, if he wishes to do so, either in person or by a duly authorized representative, the session of the
Board and participate in its discussions, but not to vote;

(i) To represent the city in all its business matters, and sign in its behalf all its bonds, contracts, and obligations
made in accordance with laws and ordinances;

(j) To submit to the Municipal Board at least two months before the beginning of the ensuing fiscal year a budget
of receipts and expenditures of the city;

(k) To receive, hear, and decide as he may deem proper the petitions, complaints, and claims of the residents
concerning all classes of municipal matters of an administrative and/or executive character;

(l) To grant or refuse municipal licenses or permits of all classes and to revoke the same for violation of the
condition or conditions upon which they were granted, or if acts prohibited by law or ordinance are being
committed under the protection of such licenses or in the premises in which the business for which the same has
been granted is carried on, or for any other good reason of general interest;

(m) To take such emergency measures as may be necessary to avoid fires and floods and to mitigate the effects
of storms and other public calamities;

(n) The provisions of any existing laws to the contrary notwithstanding, to conduct administrative investigation of
members of the city police department: Provided, That the power to conduct the investigation granted herein may
be delegated to any ranking official of the city, or to a special committee or board, the members of which shall be
designated by the Mayor. Such investigation shall be conducted in accordance with the rules to be prescribed by
the Municipal Board;

(o) To request, if public safety and interest so require, the assistance of the Philippine Constabulary and other
police agencies in maintaining peace and order in the city, and only in such cases of specific request made can
the Philippine Constabulary or other police agencies intervene in the preservation of peace and order;

(p) To submit an annual report to the Office of the President;

(q) To perform such other duties and exercise such executive powers as may be prescribed by law or ordinance;
and

(r) Subject to the provisions of the Civil Service Law to appoint all officers and employees of the city, except those
whose appointments are vested in the President of the Philippines, or otherwise provided by law.

As herein conferred, the Mayor shall have the power to appoint employees whose duties are strictly confidential in nature, the
same to hold office at his pleasure: Provided, however, That the appointments shall not be subject to the confirmation of the
Municipal Board.
Section 10. Secretary to the Mayor. The Mayor shall appoint one secretary who shall hold office at the pleasure of the Mayor
and who shall receive a compensation as provided for by law.

The Secretary shall have the rank of a department head and shall have charge and custody of all records and documents of the
city and of any office or department thereof for which provision if 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; shall, upon request, furnish certified copies of all city records and documents in his charge
which are not of a confidential nature and charge twenty centavos for each one hundred words including the certificates, the fees
to be paid directly to the city treasurer. He shall also perform such duties as are required by the heads of departments of the city
government by section eighteen hereof, and such other duties as the Mayor may require of him.

ARTICLE III
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 Vice-Mayor, who shall be its presiding officer, and eight
councilors who shall be elected at large by the qualified voters of the city during every election for provincial and municipal
officials in accordance with the provisions of the Revised Election Code. The Vice-Mayor shall have no right to vote except in
case of a tie, nor shall his presence be counted in the determination of a quorum.

In case of sickness, absence, suspension or other temporary disability of any member of the Board, or if necessary to maintain
quorum, the President of the Philippines may appoint a temporary substitute, who must be a member of the same political party
to which the regular councilor belongs, excepting those cases where an independent or partyless councilor is the one sick,
absent, suspended or temporarily disabled.

The substitute shall possess all the rights and perform all the duties of a member of the Board until the return to duty of the
regular incumbent. The members of the Board shall receive a salary as provided for by law, and are given the privilege to engage
in the practice of their profession.

Section 12. Qualifications, election, suspension, and removal of members. The members of the Municipal Board shall, at the
time of their election, be qualified electors of the city, residents thereof for at least five years immediately prior to their election
and not less than twenty-three years of age. Such members 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 governing
the suspension or removal of elective provincial officers are hereby made applicable in the suspension or removal of said
members.

Elections for members of the Board shall be held on the date of the regular election for provincial and municipal officers, and
elected members shall assume office on the first day of January next following their election, upon qualifying and shall hold office
for four years and until their successors shall have been duly elected and qualified. The eight candidates receiving the greatest
number of votes shall be declared elected.

A vacancy in the Municipal Board shall be filled in accordance with the provisions of the Revised Election Code.

Section 13. Secretary of the Board His appointment, salary and duties. The Board shall have a secretary who shall be appointed
by the presiding officer with the concurrence of the majority of all the members of the Board. He shall serve during the term of
office of the members thereof. The compensation of the secretary shall be as provided for by law. 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 passages of the
same and of the publication of ordinances; shall keep a seal, circular in form, with the inscription "Municipal Board Batangas
City," and in the center of which shall be placed the arms of the city, and affix the same, with his signature to all ordinances and
other official acts of the Board, and shall present the same for signature to the presiding officer of the Board; and 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; shall keep his office and all records therein which are not of a confidential character open to
public inspection during usual business hours.

Section 14. Method of transacting business by the Board Veto Authentication and publication of ordinance. 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, as may be called by the Mayor or upon request of four members of the Board. It shall sit with open doors,
unless otherwise ordered by the affirmative vote of a majority of all the members. It shall keep a record of all its proceedings and
determine its rules of procedure not herein set forth. A majority of all the 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 who is 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. The affirmative vote of a majority of all members
shall be necessary for the passage of any ordinance, or of any resolution or motion directing the payment of money or creating
liability, but any other measure shall prevail upon the majority votes of the members present at any session 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 Municipal Board, singed 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 in at least two other public places, 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, resolution or motion or again disapproved by the Mayor within said time.

Each ordinance enacted by the Board, and each resolution or motion directing the payment of money or creating liability, shall be
forwarded to the Mayor for his approval. Within ten days after 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 again be enacted by two-thirds vote of all the members of
the Board, and again forwarded to the Mayor for his approval, and if within ten days after its receipt he does not 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 to the President
of the Philippines, for his approval or disapproval, which shall be final.

The Mayor shall have the power to veto any particular items 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 items 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 or 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 provided in the veto.

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 legislative powers:

(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 one and one-half per centum ad valorem:
Provided, That the maximum rate of one and one-half per centum shall not be imposed during the first ten years
from the effectivity of this Act;

(b) To make all appropriations for the expenses of the government of the city;

(c) To fix the number and salaries of officials and employees of the city not otherwise provided for in this Act:
Provided, That the rate thereof shall not exceed the maximum salary provided by subsisting salary laws and
orders issued by the President;

(d) To authorize the free distribution of evaporated or fresh native milk to indigent mothers residing in the city and
of bread and light meals to indigent children ten years or less of age residing in the city, 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
officials;

(f) To provide for the erection and maintenance or the rental, in case of need, of the necessary buildings for the
use of the city;

(g) To provide for the establishment and maintenance of public schools; and, except as otherwise provided by
law, to fix, with the approval of the Director of Public Schools, reasonable matriculation and/or tuition fees for
intermediate and secondary instructions therein and to acquire sites for school houses for primary and
intermediate classes through purchases or conditional or absolute donation;

(h) To establish and maintain or aid in the establishment and maintenance of vocational schools and institutions
of higher learning conducted by the National Government or any of its subdivisions or agencies; and, with the
approval of the Director of Public Schools, to fix reasonable tuition fees for instruction in the vocational schools
and in the institutions of higher learning supported by the city;

(i) To provide for and maintain an efficient police force for the maintenance of law and order in the city, 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 the city court established by law which shall have jurisdiction of all criminal cases under the
ordinances of the city, and such further jurisdiction as may be herein or hereafter conferred;

(k) To provide for and maintain a city fire department and to establish and maintain 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;

(l) To establish fire zones, determine the kind 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 the constructing, repair, or
demolition of buildings and other structures;

(m) To regulate the use of stables, shops, and other buildings, and places and to regulate and restrict the
issuance of permits for the building of bonfires and rockets and the use of firecrackers, fireworks, torpedoes,
candles, skyrockets and other pyrotechnic display, and to fix the fees for such permits;

(n) To make regulations to protect the public from conflagrations and to prevent and mitigate the effects of
famine, floods, storms and other public calamities, and provide for victims thereof;
(o) To regulate and fix the amount of 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, restaurants, clubs, 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, public vehicles, race tracks, 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;
and to impose a municipal occupation tax, not to exceed fifty pesos per annum, on lawyers, medical practitioners,
land surveyors, architects, public accountants, civil, electrical, chemical, mechanical, or mining engineers, radio
engineers or technicians, veterinarians, dental surgeons, opticians and optometrists, insurance agents and sub-
agents, business agents and business consultants, professional appraisers or connoisseurs of tobacco or other
domestic or foreign products, music teachers, piano tuners, nurses and midwives, auctioneers, plumbers,
electrical contractors, chiropodists, money changers, real estate, commercial and other brokers, and persons
engaged in the transportation of passengers or freight by hire, and or transportation companies and their
agencies, including common carriers and transportation contractors: Provided, That persons exercising their
profession or occupation only as salaried employees and not as independent practitioners, shall be exempt from
municipal occupation tax herein prescribed;

(p) To tax, regulate and fix the license fees on printers or bookbinders or both, tailorshops, milliners,
manufacturers of jewelry, embroideries, sail or awning or both, rope, paper, leather goods including shoes,
slippers, sandals, harnesses and valises or bags, sporting goods, rubber goods, plastic and celluloid products,
hardware including glasswares and tinwares, ceramic and cement products, cooking utensils, electrical goods
and construction materials, chemical products including drugs, perfumes, toilet articles, paints, dyes and inks,
textiles, shells lamp or lamp shades or both, statuettes or tombstone or both, sacks, furniture of all kinds,
including rattan goods, wire brass, beads or both, clothing, hats, eyeglasses or optical goods or both, fertilizers,
and button.

Manufacturers abovementioned shall not be subject to the payment of any municipal tax or license fee on retail
dealers of their own products;

(q) To tax and fix the license fee in dealers in general merchandise, including importers and indentors, except
those dealers who may be expressly subject to the payment of some other municipal tax under the provisions of
this section.

Dealers in general merchandise shall be classified as (1) wholesale dealers and (2) retail dealers. For purposes
of the tax on retail dealers, general merchandise shall be classified into four main classes-namely: (1) luxury
articles, (2) semi-luxury articles, (3) essential commodities and (4) miscellaneous articles. A separate license
shall be prescribed for each class but where commodities of different classes are sold in the same establishment,
it shall not be compulsory for the owner to secure more than one license if he pays the higher or highest rate of
tax prescribed by ordinance. Wholesale dealers shall pay the license tax as such, as may be provided by
ordinance. For purposes of this section, the term "general merchandise" shall include poultry and livestock,
agricultural products, fish and other allied products;

(r) To tax, fix the license fee on and regulate the sale, trading in or disposal of intoxicating liquor, whether,
imported or locally manufactured, alcoholic or malt, beverages, wines, and mixed or fermented liquors, including
tuba, basi, tapuy, offered for retail trade;
(s) To impose a tax on all products or commodities manufactured or produced in the city and removal therefrom;

(t) To impose a sales tax of not exceeding one per centum of the gross value in money of all articles sold,
bartered, exchanged or transferred within the city;

(u) 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 the same;

(v) To enact ordinances for the maintenance of peace and good morals;

(w) To prohibit or regulate and fix the license fees for the keeping of dogs, and 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;

(x) 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 costs
of the proceedings; and to impose penalties upon the owners of said animals for the violation of any ordinance in
relation thereto;

(y) To prohibit, and provide for the punishment of cruelty to animals;

(z) To regulate and fix the license fees for the establishment or operation of dance hall, cabarets and cockpits;

(aa) To require property owners by ordinance to construct or repair, at their expense, sidewalks along the street
or streets adjacent to their lots in accordance with the specifications of the city engineer as to quality, width and
grade, and subject to his supervision and approval: Provided, That in case of failure or inability of the property
owners to comply with the requirement within a specific period of time after demand, the city engineer shall cause
the work to be done and the cost thereof collected as a special assessment from such owners, who may choose
to pay the same in full, or in ten equal installments which shall be due and payable to Batangas City in the same
manner as the annual tax levied on real estate, and shall be made subject to the same penalties for delinquency,
and enforceable by the same remedies, as such annual tax; and all said sums and amounts shall, from the day in
which they are assessed, constitute liens on the property against which the same are assessed and shall take
precedence over any and all other liens which may exist upon such property excepting only such as may have
been attached as a result of the non-payment of said annual tax;

(bb) To regulate the inspection, weighing, and measuring or brick, lumber, coal and other articles or merchandise;

(cc) Subject to the provisions of existing law, 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 procession, signs, signposts, awnings, awning posts, and 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 building along the same; to prohibit the placing, throwing, depositing, or leaving of
obstacle of any kind, garbage, refuse, or other offensive matter or matters liable to cause damage in the streets
and other public places and 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 buildings and repair of 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 cross-walks, 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 nuisance in the same and
punish the authors or owners thereof; to provide for the construction and maintenance, and regulate the use, of
bridges, viaducts, and culverts; to prohibit and regulate ball playing, kite-flying, hoop rolling, and other
amusement which may annoy persons using the streets and public places, frighten horses or other animals; to
prohibit and regulate the operation of human powered vehicles; to regulate the speed of horse and other animal
driven vehicles, and locomotives within the limits of the city; to regulate the lights used on all such vehicles and
locomotives; to regulate the locating, constructing and laying of the track of horse, electric, and other forms of
railroad in the streets or other public places of the city authorized by law; to provide for and change the location,
grade and crossing of railroads, and 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, to provide
suitable protection against injury to persons or property, 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;

(dd) To provide for the construction and maintenance, of, the regulate the navigation of canals and water courses
within the city and provide for the cleansing and purification of the same; and to provide for or regulate the
drainage and filling of premises when necessary in the enforcement of sanitary rules and regulations issued in
accordance with law;

(ee) Any provision of law to the contrary notwithstanding 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 water supply and
the places through which the same passes, and to regulate the consumption and use of water; to fix, subject to
the provisions of Public Service Law, and provide for the collection of rents therefor and to regulate the
construction, repair and use of hydrants, pumps, cisterns and reservoirs;

(ff) To provide for the establishment and maintenance and regulate the use of public drains, sewers, latrines and
cesspools;

(gg) Subject to the rules and regulations issued by the Department of Health in accordance with law, to provide
for the establishment and maintenance and to fix the fees for the use of, and regulate public stables, laundries,
and baths, and public markets, and to prohibit or permit by license granted upon such terms as shall be fixed by
the Board, the establishment or operation, within the city limits of public markets by any person, entity,
association, or corporation other than the city;

(hh) To establish or authorize the establishment of slaughterhouse, 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 made on the place where the animals were slaughtered;

(ii) To regulate, inspect and provide measures preventing any discrimination or the exclusion of any race or races
in or from any institution, establishment or services open to the public within the city limits, or in the telephone
service; to regulate charges therefor where the same have not been fixed by the national law; to regulate and
provide for the inspection of all gas, electric and telephone conduits, mains, meters, and other apparatus, and
provide for the condemnation, substitution or removal of the same when defective or dangerous;

(jj) 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 within sixty days from the date of
written notice is served, the city health officer shall cause the same to be kept in a sanitary condition, and the cost
thereof to be assessed against 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 and/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 display by electric
signs or the erection or maintenance of billboards or structures of whatever materials 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 in part conducted;

(kk) To provide for the enforcement of the rules and regulations issued by the Department of Health, and by
ordinance to prescribe penalties for violation of such rules and regulations;

(ll) For the purpose of protecting and insuring the purity of the water supply of the city, to extend its ordinances
over all territory within the drainage area of such water supply and within one hundred meters of any reservoir,
conduits, canals, aqueduct, or pumping station used in connection with the city water service;

(mm) To regulate any other business or occupation being conducted within the city 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;

(nn) To fix and regulate the size, speed, and operation of motor and other vehicles within the city; to regulate the
lights used on such vehicles; and prohibit and regulate the entrances of provincial public utility vehicles into the
city, except those passing through the city;

(oo) 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;

(pp) 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, conveniences and the general
welfare of the city and its inhabitants, and such other as may be necessary to carry into effect and discharge the
powers and duties conferred by this charter and to fix penalties for the violation of ordinances which shall not
exceed two hundred peso fine or six months' imprisonment, or both such fine and imprisonment for a single
offense; and

(qq) To appropriate money for purposes not specified by law, having in view the general welfare of the city and
the inhabitants.

Section 15. Restrictive Provisions. No commercial sign, signboard, or billboard shall be erected or displayed on public land
premises or building. If, after due investigations, and having given the owners an opportunity to be heard, the Mayor should
consider any sign, signboard, or billboard displayed or exposed to public view as offensive to the sight or its 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 expense incident to the removal of the same shall become a lawful charge against any person or property liable for the
erection or display thereof.

ARTICLE IV
Department and Officers of the City

Section 17. City Departments. There shall be the following city departments over which the Mayor shall have direct control and
supervision, any existing law to the contrary notwithstanding:

1. Department of Finance
 2. Department of Engineering and Public Works

3. Law Department

4. Department of Health

5. Police Department

6. Fire Department

7. Department of Assessment

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 create, or consolidate any department, division or office of the
city with any other department, division or office.

Section 18. Powers and duties of heads of departments. Each head of department of the city government shall have control of
such department and shall possess such powers and obligations as may be prescribed herein or by ordinance. He shall certify to
correctness of all payrolls and vouchers of his department covering the payment of money before payment, except as herein
otherwise expressly provided. At least four months before the opening 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 or in case of
temporary vacancy, the officer next in rank of that department shall perform the duties of the department head concerned.

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 judges and auxiliary judges of the city court, the city treasurer, the city engineer, the city
fiscal and his assistants, the city health officer, the chief of police, the chief of the fire departments, the city assessor, the city
superintendent of schools, and other heads of such city department as may be created. Said officers shall not be suspended nor
removed except in the manner and for cause provided by law.

All other officers and employees of the city whose appointments are not otherwise provided for by law shall be appointed by the
Mayor upon 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: Provided, That the power of the Mayor to appoint policemen shall not be
subject to the recommendation of the chief of police.

Section 20. Full time duty. Each city officer, except members of the Municipal Board, shall devote his time and attention
exclusively during the usual office hours to the duties of his office, and such members shall attend the regular sessions of the
Board. No city officer shall hold more than one office unless expressly so provided by law. But this section shall not apply to other
persons discharging public duties in the city under the National Government who receive no compensation for their services.

Section 21. 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 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 assessment, 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, and shall not be financially
interested in any transaction or contract in which the National Government or any subdivision or instrumentality thereof is an
interested party.

ARTICLE V
Relation to Bureaus and Offices

Section 22. The General Auditing Office. The Auditor General shall receive and audit all accounts of the city, in accordance with
the provisions of law relating to Government accounts and accounting. The city auditor shall be appointed by the Auditor General
and shall receive a salary as provided for by law.

Section 23. 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 city superintendent of schools shall have all the powers, and duties in respect to the
schools of the city as are vested in division superintendents in respect to the schools of their division: Provided, That the
operational expenses of primary and intermediate schools including salaries of teachers shall be borne by the National
Government: And, Provided further, that the salaries of the city superintendent of schools and his staff shall be borne by the
National Government.

Section 24. Reports to the Mayor concerning Schools. The city superintendent of schools shall make a quarterly report of the
conditions of the schools and school buildings to the Mayor, and such recommendations as seem to him wise relative to
improving the schools or school buildings in the city.

ARTICLE VI
Department of Finance

Section 25. The City Treasurer His powers and duties. 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
as provided for by law. 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, and all further charges of fees of whatever nature fixed by law or
ordinance; shall administer public markets and slaughterhouses, and shall receive and issue receipts for all costs,
fees, fines and forfeitures imposed by the city court.

(b) He shall collect all miscellaneous charges made by the engineering department and by the 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 Commissioner of Internal Revenue, by himself or deputies, all taxes, and
charges imposed by the Government of the Republic of the Philippines upon property or persons in the city,
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 in general as well as duties imposed upon him by law.

(e) He shall purchase and issue all supplies, materials, equipment or other property required by the city, subject
to the general provisions of law relating thereto: Provided, That the city treasurer may effect in the city or
elsewhere the purchase, without public bidding, of supplies and materials in an amount not exceeding five
hundred pesos, or of equipment in the value of not exceeding one thousand pesos, after a canvas of the market
is made by him or his representative to obtain the lowest available price therefor, of a similar purchase of supplies
and materials in an amount exceeding five hundred pesos, or of equipment in the value of more than one
 thousand pesos, but not exceeding five thousand pesos in each case, after a canvass of the prices is made by
the City Mayor and the city treasurer or their representatives: And provided, further, That where the needed
equipment costs more than five thousand pesos per unit and the same is procurable only from a sole dealer,
distributor or importer, or other source, the purchase thereof by the city without public bidding is also hereby
authorized, the provision of existing law or order to the contrary notwithstanding, provided that the price to be paid
before is approved by the City Committee on Award created under Republic Act Numbered Twenty-two hundred
and sixty-four, and certified by the Bureau of Supply Coordination as the lowest and most advantageous to the
city.

(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, as are not needed in the current transactions in his office,
in any bank duly designated as Government depository.

(h) He shall disburse the funds of the city in accordance with duly authorized appropriations, upon properly
executed vouchers bearing the approval of the chief of the department concerned, and on or before the twenty-
fifth day of each month he shall furnish the Mayor and the Municipal Board, for their information, a statement of
the appropriations, expenditures, and balances of all funds and accounts as of the last day of the month
preceding.

(i) He shall be the ex-officio local civil registrar of the city in charge of the issuance of the marriage license before
the solemnization of marriage. In this capacity, it shall be the duty of the city treasurer or his authorized deputy to
(1) prepare the documents as are required by law in connection with the issuance of the marriage license and (2)
administer oaths, free of charge, to all interested parties.

Section 26. The Assistant City Treasurer. There shall be an assistant city treasurer who shall assist the city treasurer in the
discharge of his official duties. He shall perform such other duties as may be imposed upon him by the city treasurer or
prescribed by law or ordinance. He shall be appointed by the Mayor upon recommendation of the city treasurer and subject to
the approval of the Secretary of Finance, and shall receive a salary as provided for by law.

The assistant city treasurer shall have authority to administer oaths concerning notices and notifications to those delinquent in
the payment of the real estate taxes and concerning official matters relating to the city treasury or otherwise arising in the offices
of the city treasurer and the city assessors.

ARTICLE VII
Department of Engineering and Public Works

Section 27. The City Engineer His powers and duties. There shall be a city engineer who shall have charge of the department of
engineering and public works. He shall receive a salary as provided for by law. He shall have the following powers and duties:

(a) He shall have charge of all the surveying and engineering works of the city, care, cleaning and sprinkling of
streets, canals and esteros, parks, and public grounds, bridges, playgrounds and recreation, and shall perform
such services in connection with public improvements, or any work entered upon or projected 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 surveys of
the city, and locate, establish, and survey all city property, and also private property abutting on the same
whenever directed by the Mayor.
 (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 the same.

(d) He shall make such test and inspection 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 dangerous quality.

(e) He shall have the care of all public buildings, when erected, 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 public buildings.

(f) He shall have the care custody of all public streets, parks, and bridges, and shall maintain and regulate the use
of the same for all purposes as provided for by ordinance.

(g) He shall prevent the encroachment of private buildings, and fences on the streets and public places of the city.

(h) He shall have the care and custody of the public systems of waterworks and sewers and all the sources of
water supply, and shall confide, 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,
and all private sewers and their connections with the public sewers systems.

(i) He shall supervise the laying of mains and connections for the purpose of supplying gas to the inhabitants of
the city.

(j) He shall inspect and report upon the conditions of public property and public works whenever required by the
Mayor.

(k) He shall supervise and regulate the location and use of engines, boilers, forges, and other manufacturing and
heating appliances in accordance with the law and ordinance relating thereto. He is authorized to charge fees, at
rates to be fixed by the Municipal Board, for the sanitation and transportation services and supplies furnished by
this department.

(l) He shall inspect and supervise the construction, repair, removal, and safety of private buildings, and regulate
and enforce the numbering of houses in accordance with the ordinances of the city.

(m) 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 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.

(n) He shall file and preserve all maps, plans, notes, surveys and other papers and documents pertaining to his
office.

Section 28. Execution of authorized public works and improvements. All repair or construction of any work or public
improvement, except parks, boulevard, streets or alleys, involving an estimate cost of three thousand pesos or more shall be
awarded to the lowest responsible bidder after advertisement by posting notices of call for bids in conspicuous places in the City
Hall and other public places which shall not be less than ten days and by publication in the Official Gazette 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 works costing three thousand pesos or more.
In the 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 prescribed by regulations.

ARTICLE VIII
Law Department

Section 29. The City Fiscal His powers and duties. There shall be a city fiscal and an assistant city fiscal who shall be the chief
and assistant chief of the law department, and who shall discharge their duties under the general supervision of the Secretary of
Justice. The City fiscal shall be the chief legal adviser of the city and all offices and departments thereof. He shall have the
following powers and duties:

(a) He shall, personally or through any assistant, represent the city in all civil cases wherein the city or any officer
thereof, in his official capacity, is a party; and shall prosecute and defend all civil actions related to or connected
with any city officer or interest.

(b) He shall, when directed by the Mayor, institute, and prosecute in the city's interest a suit on any bond, lease,
or 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 instruments 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 city officer or employee is guilty of neglect or
misconduct in office, or 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, consideration mentioned in the grant of such
franchise or privilege, investigate or cause the same to be investigated and report to the Mayor.

(f) He shall have charge of the prosecution of all crimes, misdemeanors, and violations of laws and city
ordinances, triable in the city court of the Court of First Instance and shall discharge all the duties in respect to
criminal prosecutions as are enjoined by law upon provincial fiscals.

(g) He shall cause to be investigated all charges of crimes, misdemeanors and violations of law and city
ordinances brought to his knowledge, and have the necessary informations or complaints prepared or made
against the accused. He or any of his assistants may conduct such investigations by taking oral evidence of
reputed witnesses, and for this purpose may issue subpoena to summon witnesses to appear and testify under
oath before him, and subpoena duces tecum for the production of documents and other evidence. The
attendance of an absent or recalcitrant witness may be enforced by application for a warrant of arrest to the city
court or to the Court of First Instance.

(h) He shall also cause to be investigated the cause of sudden deaths which have not been satisfactorily
explained and when there is suspicion that the cause arose from the 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 investigation or autopsies the aid of the city health
officer, or, subject to the rules and conditions previously established by the Secretary of Justice, that of the
medico-legal section of the National Bureau of Investigation. In case the city fiscal deems it necessary to have
further expect assistance for the satisfactory performance of his duties in relation with medico-legal matters or
knowledge, including the giving of medical testimony in the courts of justice, he shall request the same, in the
 same manner and subject to the rules and conditions as above specified, from the medico-legal officer of the said
Bureau who shall thereupon furnish the assistance required, in accordance with his powers and facilities.

(i) He shall at all times render such official services as the Mayor or the Municipal 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.

Section 30. Compensation of City Fiscal and Assistant City Fiscal. The city fiscal and assistant city fiscal shall receive salaries
as provided for by law.

ARTICLE IX
Health Department

Section 31. The City Health Officer His powers and duties. There shall be a city health officer and one assistant city health
officer who shall respectively be the chief and the assistant chief of the health department. The city health officer and the
assistant city health officer shall receive salaries as provided for by law.

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 ordinance 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 inspections and may be aided therein by such member of the police force of the city or
of 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 have charge of the collection and disposal of all garbage, refuse, the contents of closets, vaults, and
cesspools, and all other offensive and dangerous substances within the city and, in the event the disposal and
collection of such garbage, refuse and other offensive substances has been awarded to a private contractor, the
disposal and collection thereof shall be under the supervision of the city health officer.

(g) He shall administer the city cemeteries; and shall have charge of the duties relative to the issuance of burial
and transfer permits and of permits for the conveyance of body to sea for burial.

(h) He shall have control and supervision over puericulture centers and social services of the city.

(i) He shall keep a civil register for the city for recording the civil status of persons, in which shall be entered: (a)
births, (b) deaths, (c) marriages, (d) annulments of marriages, (e) legitimations, (f) adoptions, (g)
acknowledgments of natural children, (h) naturalizations; and (l) change of name. He shall also perform such
other duties as are required of local civil registrars by the provisions of Act Numbered Thirty-seven hundred and
fifty-three, entitled "An Act to establish a Civil Register."
He shall perform such other duties, not repugnant to law or ordinance, with reference to the health and sanitation of the city as
the Secretary of Health shall direct. In case of epidemic or when the inhabitants of the city are menaced by any infections or
contagious diseases, the Secretary of Health shall designate the proper health officer who shall assume control of the health and
sanitation services of the city until such condition shall have ceased to exist.

ARTICLE X
Police Department

Section 32. The Chief of Police His powers and duties. There shall be a chief of police who shall have charge of the police
department and shall receive a salary as provided for by law.

(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 through the city
fiscal, violators of law or ordinances; shall be charged with the protection of the rights of persons and property
wherever found within the jurisdiction of the city, and shall arrest when necessary to prevent the escape of
offenders and 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 safekeeping 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 shall have authority, within the police limits of the city, to serve and execute criminal processes of any
court.

(d) He shall be the deputy sheriff of the city, and, as such, he shall personally or by representative, attend the
sessions of the city court, and shall execute promptly and faithfully, all writs and processes of said court.

(e) He shall have such other powers and perform such other duties as may be prescribed by law or ordinance.

Section 33. The Deputy Chief of Police. There shall be a deputy chief of police with compensation as provided for by law, and
whose duties shall be to act as chief in the absence or incapacity of the chief of police and, under the direction of the chief of
police, to look after the discipline of the police force and perform such other duties, as may be imposed upon him by the chief or
prescribed by law or ordinance.

Section 34. The 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 ordinance. The chief of the secret service shall receive a salary
as provided for by law.

Section 35. Peace Officers Their powers and duties. The Mayor, the chief of police, the deputy 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 city 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, a crime or breach of peace; to arrest or cause to be arrested, without
warrant, any offender when the offense is committed in the presence of peace officer or within his view; and in such pursuits of
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 the peace, and any property suspected of having been stolen; and to exercise such other powers and perform
such other duties as may be prescribed by law or ordinance. They shall detain an arrested person only in accordance with the
provisions of existing laws relative to such detention. 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 may request the assistance of the Philippine Constabulary or other members of the Armed Forces of the Philippines
and/or other police agencies. Except only in such cases of specific request made, police jurisdiction and supervision and the
preservation of peace and order shall pertain exclusively to the peace officers herein mentioned, existing law to the contrary
notwithstanding.

ARTICLE XI
Fire Department

Section 36. Chief of Fire Department. There shall be a chief of fire department who shall have the management and control of all
matters relating to the administration, organization, government, discipline, and disposition of the fire forces. He shall receive a
salary as provided for by law, and shall have the following 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, the fire engines, hose trucks, hooks and ladders, trucks and
all other, fire apparatus.

(c) He shall have full police powers in the vicinity of fires.

(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 properly.

(e) He shall investigate and report to the Mayor upon the origin or 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 ordinance relating thereto.

(g) He shall have charge of the city fire alarm service.

(h) He shall have the exclusive power, any law to the contrary notwithstanding, to 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 condemn all defective electrical installations and shall take the necessary steps to effect immediate
corrective action, informing the Mayor of the action thus taken.

(j) He shall supervise the manufacture, storage, and use of petroleum, gas acetylene, gun-powder, and other
highly combustible matter and explosives.

(k) No permit for the construction or repair of buildings within the city shall be granted unless the plans relative
thereto have been approved by the chief of fire department. He shall have the power to alter or disapprove such
plans as do not provide for adequate protection against the occurrence of fires.

(l) He shall have such powers and perform such duties as may further be prescribed by law or ordinance.

Section 37. The Deputy Chief of the Fire Department. There shall be a deputy chief of the fire department whose duties shall be
to act as chief in the absence or incapacity of the chief of the fire department, and under the direction of the chief of the fire
department, to look after the discipline of the fire force and perform such duties as may be imposed upon him by the chief or
prescribed by law or ordinance.

ARTICLE XII
Department of Assessment

Section 38. The City Assessor His powers and duties. There shall be a city assessor who shall have charge of the department of
assessment. The city treasurer shall act as city assessor ex-officio with an additional compensation of one thousand two hundred
pesos per annum until the Municipal Board, by ordinance, provides otherwise at which time the city assessor shall be appointed
as heretofore provided. The city assessor shall have the following powers and duties:

(a) The city assessor or his duly authorized deputies shall assess all lands, buildings and other real properties
subject to taxation within the jurisdiction of the city, and for this purpose he and his authorized deputies are
empowered to administer oaths authorized to be administered in connection with the valuation of real estate for
the assessment and collection of taxes: Provided, That no increase in the assessment of a particular real estate
shall be made oftener than once every ten years.

(b) He shall make a list of the taxable real estate in the city and the names of the owners thereof, with a brief
description of the property opposite each such names 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 any 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 oath
to them, and subject them to examination concerning the amount of real estate, its ownership and cash value.

(c) He may, if necessary, examine the records of the register of deeds of the Province of Batangas showing the
ownership of real estate in the city.

Section 39. Real estate exempt from taxation. The following shall be exempted from taxation:

(a) Lands or buildings owned by the Republic of the Philippines, the Province of Batangas or Batangas City, and
burying grounds, churches, and 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) When the entire assessed valuation of real property belonging to a single owner is not in excess of two
hundred pesos or when the assessed value of a house, used as residence of the owner thereof, together with the
lot on which the same is built, does not exceed four hundred pesos and such owner has no other real property,
the tax thereon shall not be collected, nor shall the tax be collected on a dwelling house built on the field, on an
adjacent orchard if any, as improvement, if the assessed value of each, assessed separately, is not in excess of
two hundred pesos though in any event the property shall be valued for the purposes of assessment and record
shall be kept thereof as in other cases.

(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 the machinery.
Section 40. 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 improvement on real estate owned by
him in the city, to prepare and present to the city assessor within a period of sixty days next following 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 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 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.

Section 41. Action when owner makes no return, 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 the
ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. Where 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.

Section 42. 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 value the same at the time and in the manner provided in
the next succeeding section and to charge against the owner thereof the taxes for the current year and for all other years during
which it would have been liable if assessed from the first in proper course but in no case for more than four years prior to the
year of the initial assessment, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and
if they are not paid before the expiration of the tax collection period next ensuing, all the penalties shall be added to such back
taxes as though they have been assessed at the time when they should have been assessed.

Section 43. When assessment may be increased or decreased. The city assessor shall, during the first fifteen days of December
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 not assessed their true money
value, by reducing or increasing the existing assessment as the case may be: Provided, That no increase in the assessment of a
particular real estate shall be made oftener than once every ten years.

Section 44. City Assessor to authenticate list of real estate assessed. The city assessor shall complete the listing and valuation
of all real estate situated within the city on or before the thirty-first day of December of each year, and when completed shall
authenticate the same by signing the following certificate at the foot of the list:
1awphil.net

"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
Batangas City has been omitted from the list, according to the best of my knowledge and belief.

(Signature of City Assessor)"

Section 45. 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.
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 filed 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 an injustice had been done or errors have been committed he is authorized to amend the list
in accordance with his findings.

Section 46. Time and manner of appealing to City 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 City 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 City Board of Tax Appeal with all the written evidence in his possession relating to such assessment and valuation.

Section 47. Constitution and compensation of City Board of Tax Appeals. There shall be a City 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 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
twenty 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
compensation.

The members of the City Board of Tax Appeals shall hold office or a term of two years unless sooner removed by the President
of the Philippines.

Section 48. Oath to be taken by Members of the City Board of Tax Appeals. Before organizing as such, the members of the City
Board of Tax Appeals shall take the following oath before the municipal judge or any other officer authorized to administer oaths:
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"I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issues between the
taxpayers and the city assessor submitted for any decision.
So help me God. (In case of affirmation the last four words are to be stricken out.)

(Signature)
Subscribed and sworn to before me (or affirmed) this _____ day of _____________, 19___.

(Signature and title of officer

Administering the oath)"
Section 49. Proceedings before the City Board of Tax Appeals and the Department Head. The City Board of Tax Appeals shall
hold such number of sessions as may be authorized by the Secretary of Finance, and shall hear and decide all appeals duly
transmitted to it. 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 Secretary
of Finance first had, any and all erroneous or unjust assessment and state the true valuation, in each case when it decides that
the assessment previously made is erroneous or unjust. The assessment when so corrected shall be as lawful and valid for all
purposes as though the assessment had been made on due notice to the individual concerned who shall be entitled to be heard
by the City Board of Tax Appeals before any reassessment or revaluation is made. The decision of the City Board of Tax
Appeals shall be final unless the Secretary of Finance forthwith declares the decision reopened for review by him, in which case
he may make such revision or evaluation as in his opinion the circumstances justify. Such revision when approved by the
President of the Philippines shall be final.

Section 50. Taxes on real estate Extension and remission of the tax. An annual tax, the rate of which shall not exceed one and
one-half per centum ad valorem shall be levied by the Municipal Board in the assessed value of all real estate in the city subject
to taxation: Provided, That this power to levy real property tax shall be exercised only after ten years from the effectivity of this
Act. An existing annual ad valorem tax on real estate shall be subject to change only by ordinance enacted on or before the
fifteenth day of December of any year and shall be due and becomes payable from the first day of January up to the thirty-first
day of May of the year for which such taxes are due. If the taxpayer shall be delinquent in such payment he shall be subject to a
penalty of seven per centum of the amount of the original tax due, if payment is made during the first and second months of
delinquent, and thereafter, to an additional penalty of one per centum for each month or fraction thereof of delinquency, but in no
case shall the total penalty on each annual tax exceed twelve per centum of the original tax. The penalty shall be collected at the
same time and in the same manner as the original tax.

At the option of the taxpayer, the tax due for any year may be paid in two installments, the first of such installment to consist of
seventy per centum of the annual tax due on the property and the second to consist of the remainder of the tax for the year. In
such cases, the first installment shall be paid on or before the thirty-first day of May of the year for which the tax is due, and the
second shall be paid not later than the thirtieth day of November of the same year, but if the first installments of the tax for any
year is not paid on or before the thirty-first day of May of such year, then the whole of the year's tax shall be delinquent and shall
be subject to the penalty due thereof as hereinbefore provided. If any taxpayer, having paid the first installment of his tax for any
year, shall fail to pay the second installment thereof on or before the thirtieth day of November of the same year, he shall be
subject to a penalty of seven per centum of such delinquent installment, if payment is made during the first and second months of
delinquency, and thereafter, to an additional penalty of one per centum for each month or fraction thereof of delinquency, but in
no case shall the total penalty on such unpaid tax exceed twelve per centum of the amount due.

The penalties thus imposed shall be accounted for by the city treasurer in the same manner as the tax. In the event that such tax
and penalty remain unpaid for ninety days after the tax becomes delinquent, the city treasurer shall proceed to make collection
thereof in the manner hereinafter prescribed.

The words "paid under protest" shall be written on 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.

The Municipal Board may extend the time for the collection of the tax on real estate in the city for a period not to exceed three
months. It may also remit all or part of the tax on real estate or the penalties thereon during the ensuing year in case there are
good and sufficient reasons for it. The resolution in any such case shall not take effect until it shall have been approved by the
President of the Philippines.

The President may, in his discretion, extend the time for the collection of the tax on real estate in the city to a date within the
same calendar year and may also remit or reduce the tax on real estate during any year if he deemed it to be in the public
interest.

Section 51. Seizure of the personal property for delinquency in payment of the tax. After a property shall have become
delinquent in payment of taxes and said taxes and the corresponding penalty or penalties shall remain unpaid ninety days after
payment thereof shall have become due, the city treasurer, 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 on 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 legal processes.

Section 52. 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) The tools and implement necessarily used by the delinquent in his trade or employment; 1awphil.net

(b) One horse, cow or carabao, or other beast of burden, such as the delinquent may select, and necessarily
used by him in his ordinary occupation;

(c) His necessary clothing and that of his family;

(d) Such household furniture and utensils necessary for housekeeping, and used for that purpose by the
delinquent, as he may select, of a value not exceeding two hundred pesos;

(e) The provisions actually provided for individual or family use sufficient for three months;

(f) The professional libraries of lawyers, judges, physicians, pharmacists, engineers, surveyors, clergymen,
school teachers, not exceeding five hundred pesos in value;

(g) One fishing boat and net, not exceeding the total value of two hundred pesos, the property of any fisherman;
by the lawful use of which he earns a livelihood;

(h) So much earnings of the delinquent for his personal services within the month preceding the levy as are
necessary for the supply of his family;

(i) Lettered gravestones;

(j) All moneys, benefits, privileges, or annuities accruing or in any manner growing out of any life insurance, if the
annual premiums paid do not exceed five hundred pesos, and if they exceed that sum, a like exception shall exist
which shall bear the same proportion to the moneys, benefits, privileges, and annuities so accruing or growing out
of such insurance that said five hundred pesos bears to the whole annual premiums paid; and

(k) Any article or material which forms part of a home or any improvement on any real estate.

Section 53. Redemption of personal property seized. 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 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 of his deputy.

Section 54. Sale of seized personal property. Unless redeemed as hereinbefore provided, the property seized through
proceedings under Section fifty-one 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
sale 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 barrio or district where the property was seized.

The sale shall take place at the discretion of the city treasurer either at the main entrance of the city hall or at the barrio or district
where the property was seized. If no satisfactory bid is offered in the aforementioned places, another auction shall be had upon
notice published anew.

Section 55. 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 in his records. Any surplus resulting from the sale,
over and above the tax, penalty or costs, 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.

Section 56. Tax Lien. Taxes and penalties assessed against realty shall constitute a lien tax thereon, which shall be superior to
all other liens, mortgages, or encumbrances of any kind whatsoever; shall be enforceable against the property whether in the
possession of the delinquent or any subsequent owner or possessor, and shall be removable by the payment of the delinquent
tax and penalty. A lien upon real estate for taxes levied for each year shall attach on the first day of January of such year.

Section 57. Tax sale. In addition to the procedure prescribed in Section fifty-one hereof, the city treasurer may upon the warrant
of the certified record required in said section and after the expiration of the year for which the tax is due, advertise for a period of
thirty days the sale at public auction of the delinquent real property to satisfy all public taxes, and penalties due and the costs of
sale.

The advertisement shall be made by posting a notice at the main entrance of the city hall and in a public and conspicuous place
in the district in which the real estate lies, and, in the discretion of the city treasurer, by publication once a week for three
consecutive weeks in a newspaper of general circulation in the city. Publication in the Official Gazette shall not be required for
such notice. The advertisement shall state the amount of the taxes and penalties due, the time and place of sale, the names of
taxpayers against whom the taxes are levied, and the approximate area, the lot and block number, location by district and street,
and the street number, if the property has a street number, of the real estate to be sold. At any time during the sale or prior
thereto, the taxpayer may stay the proceedings by paying the taxes, penalties, and costs to the city treasurer.

If he does not do so, the sale shall proceed and shall be held either at the main entrance of the city hall or on the premises to be
sold, as the city treasurer may determine: Provided, That no such sale shall proceed unless the delinquent taxpayer shall have
been notified thereof by registered mail or by messenger at least sixty-days before the date fixed for the sale. Within five days
after sale, the city treasurer shall make a return of the proceedings and spread it in his records. The purchaser at the sale shall
receive from the city treasurer a certificate showing the proceedings of the sale, describing the property sold, stating the name of
the purchaser, and setting out the exact amount of all public taxes, penalties and costs.

It shall be essential to the validity of a sale of real estate for delinquent taxes hereunder that the city treasurer shall have
attempted to make the amount due out on the personal property of the delinquent taxpayer, and the remedy provided in Section
fifty-one hereof shall be deemed cumulative only.

Section 58. Redemption of real estate. Within one year from and after the date of the 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 the amount of the public
taxes, penalties, and costs together with interest on the purchase price at the rate of the redemption; and such payment shall
invalidate the certificate of sale issued to the purchaser, and shall entitle the person making such payment to a certificate to be
issued by the city treasurer, stating that he has thus redeemed the property, and the city treasurer, upon the return by the
purchaser of the certificate of sale previously issued to him, shall forthwith pay over the purchaser the amount by which such real
estate has thus been redeemed and the same shall thereafter be free from the lien of such taxes and penalties.

Section 59. Tax deed. In case the delinquent taxpayer shall not redeem the property sold as herein provided within one year
from the date of the sale, the city treasurer shall, as grantor 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 of any
kind whatsoever, and said deed shall succinctly recite all the proceedings upon which the validity of the sale depends.

Section 60. Forfeiture of real estate. In case there is no bidder at the public sale of such realty or if the highest bid is for an
amount not sufficient to pay the taxes, penalties, and costs, the city treasurer shall declare the real estate forfeited to the city,
and shall make within two days thereafter, a return of his proceedings and the forfeiture, which shall be spread upon the records
of his office.
Section 61. Conveyance to City. Within one year from the date of such forfeiture, the taxpayer, or anyone for him, may redeem
as above provided in cases where the same is sold , if the realty is not thus redeemed within a year the forfeiture becomes
absolute and the city treasurer shall execute a deed, similar in form and having the same effect as the deed required to be made
by him in case of sale, conveying the real estate to the city. The deed shall be recorded as required by law for other real estate
titles and shall then be forwarded to the Mayor for notation and returned to the city treasurer who shall file the same and enter it
in his records of city property.

Section 62. Repurchase by owner after absolute forfeiture. After the title to the property shall have become absolutely vested in
the Government of Batangas City in the manner above provided, and at any time before a sale or contract of sale shall have
been made by the city treasurer to a third party in the manner provided for by law, the original owner or his legal representative
shall have a further right to repurchase the property in question by paying therefor the full amount then due for taxes, penalties,
and costs, together with an additional penalty of fifteen per centum upon the whole, and if the City Mayor has made a contract for
the lease of the property the repurchase may be made subject to such contract.

Section 63. Civil action to collect tax debt. 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 the
other remedies provided by law.

Section 64. Suits assailing validity of tax. No court shall entertain any suit assailing the validity of a tax assessed under this
Article until the taxpayer shall have paid, under protest, the tax invalid by reason of irregularities or 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 herein specified for their performances, unless such irregularities, informalities, or failures shall have impaired the
substantial rights of the taxpayer; nor shall any court declare any tax assessed under the provisions of this Article invalid except
upon condition that the taxpayer shall pay the just amount of his tax as determined by the court in the pending proceeding.

Section 65. Suits assailing validity of tax sale. No court shall entertain any suit assailing the validity of a tax sale of real estate
under this Article until the taxpayer shall have paid into the court the amount for which the real estate was sold together with the
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 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. Nor shall any court 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.

Section 66. Application of proceeds of real estate tax. Ninety per centum of the gross proceeds from the real estate tax herein
provided shall accrue to the general fund of the city, and the remaining ten per centum thereof shall, any provision of existing law
to the contrary notwithstanding, accrue to street and bridge fund which shall be used exclusively for the repair, maintenance,
improvement and/or construction of city streets, and bridges.

ARTICLE XIII
Tax Allotments and Special Assessment for Public Improvements

Section 67. Allotment of internal revenue and other taxes. On the internal revenue accruing to the National Treasurer under
Chapter II, Title XII of Commonwealth Act Numbered Four hundred sixty-six, and other taxes collected by the National
Government and allotted to the various provinces and municipalities, as well as the national aid for schools, the city shall shares
which it would receive if it where both municipality and a regularly organized province, and for the purpose hereof shall be
deemed to be both the one and the other.

Section 68. Power to levy special assessment for certain purposes. The Municipal Board may, by ordinance, provide for the
levying and collection, by special assessment of the land comprised within the district or section of the city specially benefited, or
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 improving public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges,
landing places, wharves, piers, docks, levees, waterworks, water mains, water course, esteros, reservoirs, canals, drains and
sewers, including the cost of acquiring the necessary land and public improvements thereon, as herein provided.

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 improvements
thereon.

Section 69. Basis of apportionment. 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 values, and such value shall be the basis of
the apportionment and computation of the special assessment due thereon.

Section 70. Property subject to special assessment. All lands comprised within the section or district benefited, except those
owned by the Republic of the Philippines, shall be subject to the payment of the special assessment.

Section 71. 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 nor 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 works contemplated to be
undertaken.

Section 72. Publication of proposed ordinance levying special assessment. The proposed special assessment ordinance shall
be published, 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 dialects 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 ordinances to each landowner
affected, or his agent, and shall, if possible, send to all of then copies of said proposed ordinance by ordinary mail or otherwise.

Section 73. Protest against special assessment. Not later than ten days after the last publication of the ordinance and the list of
landowners, as provided in the preceding section, the landowners affected, if they composed a majority whose holdings
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.

Section 74. Hearing of protest. The Municipal Board shall designate a date and place for the hearing of the protest filed in
accordance with the next preceding section and shall give reasonable time to all protestants who have given their addresses and
to all landowners affected by any protest or protests, and shall order the publication once a week for two consecutive weeks, of a
notice of the place and the 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 landowner interested or their attorney shall be
attached to the proper records. After the hearing, the Municipal Board shall either modify its ordinance or approve it 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 published as hereinabove provided, but if he vetoes it, the procedure
in similar cases provided in this Act shall be observed.

Section 75. 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.

Section 76. 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
whose holdings represent more than one-half of the total assessed value of the lands affected. The appellant or appellants shall
immediately give the Municipal 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 had 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 therewith.

Section 77. 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.

Section 78. 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 costs 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 the
landowner affected. If all annual installments have already been paid, the city treasurer shall fix the amount of credit to be
allowed to, or the additional special tax to be levied upon the land, as the case may be. In all cases, he shall give notice of such
rectifications to the parties interested.

Section 79. Payment of special assessment. All sums due from any landowners 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 annual ordinary
tax; and all said sums together with any of said penalties shall, from the date on which they were 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.

Section 80. Disposition of proceeds. The proceeds of the special assessment and penalties thereon shall be applied exclusively
to the purpose or purposes for which the assessment 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 from national public works.

ARTICLE XIV
City Budget

Section 81. Annual Budget. At least four months before the beginning of this 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 the
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 expenditure for the said ensuing fiscal year, which shall be the 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: Provided, further, That not more than sixty per centum of the expected
revenues of the city for any fiscal year shall be appropriated for the payment of salaries and wages of officials and employees of
the city government for the said fiscal year.

Section 82. Supplemental budget. Supplemental budget formulated in the same manner may be adopted when special or
unforeseen circumstances make such action necessary.

Section 83. Failure to enact an appropriation ordinance. Whenever the Municipal Board fails to enact an appropriation ordinance
for any fiscal year, the appropriation ordinance for such year shall be deemed reenacted, and shall go into effect on the first day
of July of the new fiscal year as the appropriation ordinance for that year.

ARTICLE XV
The City Court

Section 84. Regular, auxiliary and acting judges of City Court. There shall be a City Court with two branches for Batangas City,
for which there shall be appointed two City Judges. The City Council may, when circumstances so warrant and subject to the
approval of the Secretary of Justice, appropriate any amount for the establishment of other branches of the City Court, the judges
thereof to be appointed as herein provided.

Each City Judge may, upon proper application to the Secretary of Justice, be allowed a vacation leave and a sick leave, with pay,
of not more than thirty days every year. In cases of absence, incapacity, or inability of any of the two City Judges, the Secretary
of Justice shall designate the Municipal Judge of any of the adjoining municipalities to preside over his Branch of the City Court,
and said Municipal Judge shall hold office temporarily until the regular incumbent of the particular Branch shall have resumed
office, or until another City Judge shall have been appointed in accordance with the provisions of this Charter. The Municipal
Judge so designated shall receive his salary as such Municipal Judge, plus thirty-five per cent of the salary of the City Judge
whose office he has temporarily assumed.

Each City Judge shall receive a salary of eighteen thousand pesos per annum, to be paid by the National Government.

Section 85. Clerk and employees of the City Court. There shall be a Clerk of Court who shall receive a salary as provided for by
law and two Deputy Clerks of Court for the two branches, who shall be appointed by the respective Presiding Judges, in
accordance with the 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 four thousand two hundred pesos per annum each. 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 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 oaths.

Section 86. Jurisdiction of the City Court. The city court shall have the same jurisdiction in civil and criminal cases and the same
incidental powers as are at present conferred upon them by law.

Section 87. Incidental powers of City Court. The city court shall have power to administer oaths and to give certificate thereof; to
issue summons, writs, warrants, executions, and all other processes necessary to enforce its orders and judgment; to compel the
attendance of witnesses; to punish contempts of court by fine or imprisonment, or both, within the limitations imposed by the
Rules of Court, and to 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.

Section 88. Procedure in City Court in prosecution for violation of laws and ordinances. In a prosecution for the violation of any
ordinance, the first process shall be summons; except that a warrant for the arrest of the offenders 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 case 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 city court and its officers in all cases insofar as the same may be applicable. An appeal from the city court to the Court
of First Instance shall be governed by the provisions of the Rules of Court.

Section 89. Preliminary examinations in the City Fiscal's Office, City Court and Courts of First Instance. Every person arrested
shall, without necessary delay, be brought before the city fiscal, the city court or the Court of First Instance for preliminary
hearing, release on bail, or trial. In cases triable in the city court for violation of city ordinances, the defendant shall not be entitled
as of right to a preliminary examination, except to summary one to enable the court to fix the bail, in any case where the
prosecution announces itself ready and is ready for trial within three days, not including Sundays, after the request for an
examination is presented. In all cases brought to the office of the city fiscal involving crimes cognizable by the Court of First
Instance, where the accused is not already in the legal custody of the police, no complaint or information shall be filed without
first giving the accused a chance to be heard in a preliminary investigation, where such accused can be subpoenaed and
appears before the investigating fiscal, with the right to cross-examine the complainant and his witnesses: Provided, That when
the accused is detained, he may ask for a preliminary investigation, but he must sign a waiver of the provision of Article One
hundred twenty-five of the Revised Penal Code, as amended: And provided, further, That if the case has already been filed in
court, he may ask for a reinvestigation thereof later on, with the same right to cross-examine the witnesses against him:
Provided, finally, That notwithstanding such waiver the said investigation must be terminated within seven days, from its
inception.

Section 90. Costs, fees, fines and forfeitures in City Court. There shall be taxed against and collected from the defendant, in
case of his conviction in the city court, such costs and fees as may be prescribed by law in criminal cases in city courts. All costs,
fees, 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 collection of the same to the city treasurer, for the benefit of the city, on the next business day after same
are collected, and take receipts therefor. The city 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.

Section 91. Commitment to prison. No person shall be confined in the prison by sentence of the city 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 commitment in each case of sentence to imprisonment.

ARTICLE XVI
 Regulation of Places of Amusements and Sale of Intoxicating Liquors

Section 92. Powers of Municipal Board over the amusement places. All laws and executive orders existing at the time of the
approval of this Act referring to the regulation of night-clubs, cabarets, dancing schools, pavilions, cockpits, bars, saloons,
bowling alleys, billiard pools and tables, boxing contest and other places of amusements, and the regulations for the sale of
intoxicating liquors, shall be inoperative within Batangas City, and the power to promulgate such regulations shall be vested in
the Municipal Board and the Mayor by ordinance.

Notwithstanding the provisions of the preceding paragraphs, such laws and executive orders existing at the time of the approval
of this Act shall continue in force within Batangas City until the Municipal Board shall by ordinance provide otherwise.

ARTICLE XVII
Final and Transitory Provisions

Section 93. Change of Government. The city government provided for in this Charter shall be organized on such a date as may
be fixed by the President of the Philippines: Provided, That the incumbent Mayor and vice-mayor of the Municipality of Batangas
shall continue to hold office, and the present members of the Municipal Board shall likewise continue to hold office until the City
Mayor, vice-mayor and the councilors provided for in this Act shall have been elected in the next regular election for provincial
and municipal officials and shall have qualified.

Section 94. Municipal Ordinances existing before this Act takes effect. All municipal ordinances of the Municipality of Batangas
existing at the time of the approval of this Act shall continue in force within Batangas City until the Municipal Board shall by
ordinance provide otherwise.

Section 95. Tax delinquencies existing before this Act takes effect. All real property tax delinquencies existing in Batangas City
before this Act takes effect shall be governed by the provisions of law then in force: Provided, That all the penalties due on the
delinquent realty taxes for the year or years preceding that in which this Act is approved, shall be remitted if such taxes are paid
within one year from the approval thereof.

Section 96. Representative District. Until otherwise provided by law, Batangas City remains the capital of the Province of
Batangas and shall continue as part of the second representative district of the said province.

Section 97. Participation of city voters in election for provincial officials. The qualified voters of Batangas City shall be qualified
and be entitled to vote in the election of the provincial officials.

Section 98. Action pending appointmen

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May 2021 - Philippine Supreme Court Decisions/Resolutions

Philippine Supreme Court Jurisprudence

Philippine Supreme Court Jurisprudence > Year 2021 > May 2021 Decisions > G.R. No. 228489 - CITY OF
BATANGAS, THE SANGGUNIANG PANLUNGSOD, AND THE CITY ASSESSOR, Petitioner, v. JOSE VIRGILIO Y.
TOLENTINO AND THE SECRETARY OF JUSTICE, Respondent.:

G.R. No. 228489 - CITY OF BATANGAS, THE SANGGUNIANG PANLUNGSOD, AND THE CITY ASSESSOR,
Petitioner, v. JOSE VIRGILIO Y. TOLENTINO AND THE SECRETARY OF JUSTICE, Respondent.

THIRD DIVISION

G.R. No. 228489, May 05, 2021

CITY OF BATANGAS, THE SANGGUNIANG PANLUNGSOD, AND THE CITY ASSESSOR, Petitioner, v.
JOSE VIRGILIO Y. TOLENTINO AND THE SECRETARY OF JUSTICE, Respondent.
 DECISION

LEONEN, J.:

An ordinance containing a general revision of real property values for a local government unit for the purpose of
real property taxation is deemed a tax ordinance. Its subject being real property taxation, the statutory
procedure to be applied in its enactment must pertain to provisions on real property taxation and not on general
local taxation. Moreover, an ordinance is a legislative act that carries with it a presumption of validity.
Consequently, a party challenging it must show clear proof that would justify a claim of invalidity.

This Court resolves the Petition for Review1 of the City of Batangas, the Sangguniang Panlungsod, and the City
Assessor, assailing the Court of Appeals Decision2 and Resolution3 affirming then-Secretary of Justice's Decision,
which declared void City Ordinance No. 20, series of 2013, entitled, "An Act Providing for a City Code on
Appraisal and Assessment of Real Properties in the City of Batangas." 4

In 2010, the Department of the Interior and Local Government and the Department of Finance issued Joint
Memorandum Circular No. 2010-01, directing all local government units to revise the real property assessments
in their respective jurisdictions every three years, pursuant to Section 219 of the Local Government Code.

On November 25, 2013, the Sangguniang Panlungsod of Batangas enacted City Ordinance No. 20, series of 2013
(the Ordinance), which updated the real property values of real properties within Batangas City's jurisdiction
based on new schedule of fair market values prepared by the Batangas City Assessor. 5 It was signed and
approved by then-City Mayor Eduardo B. Dimacuha on December 9, 2013. 6

Prior to the enactment of the Ordinance, the Committee of Ways and Means of Batangas City scheduled and
conducted public hearings on September 25, October 1, 2, 3, and November 11, 2013. 7 For this purpose, notices
were sent to various stakeholders, informing them of the hearing dates and time. 8

Jose Virgilio Y. Tolentino (Tolentino), a bona fide Batangas City resident and taxpayer, attended the November
11, 2013 meeting9 and opposed the Ordinance.10 Former Secretary of Justice Hernani Perez (Secretary of
Justice) and Batangas Chamber of Commerce President Faustino Caedo (Caedo) likewise interposed their
objections to the Ordinance for being "excessive and unconscionable." 11 Caedo further averred that he never
received a notice from the Sangguniang Panlungsod. 12
Upon approval of the Ordinance, it was published in Batangas Post on December 9 to 15, 16 to 22, and 22 to 31,
2013.13

On January 28, 2014, Tolentino appealed before the Department of Justice, assailing the Ordinance for violating
the due process clause of the Constitution. He asserted that the new market values imposed on real properties
for assessment purposes were "excessive, inequitable[,] and confiscatory[.]" 14 He further avers that no written
notice was sent to him or to other affected residents of Batangas City in disregard of procedural requirements
provided for by law.15

On June 6, 2014, the Secretary of Justice promulgated a Resolution declaring the Ordinance void for failing to
comply with the notice requirements prescribed in Article 276(b) of the Implementing Rules and Regulations of
the Local Government Code.16 Thus, it was stated:chanroblesvirtualawlibrary

Upon perusal of the procedural requirements which are essential to ensure validity of a tax ordinance or revenue
measure, it appears imperative that the sanggunian concerned should send prior written notice/s to the
interested or affected parties operating or doing business within the territorial jurisdiction of the LGU concerned.
Clearly, the procedure requires that before a public hearing takes place, written notice must be sent to the
different stakeholders concerned. The written notice must also contain the specific fates when the public hearing
will be held. The absence or irregularities concerning the prior written notice will render the public hearing null
and void, which in turn, invalidates the tax ordinance or revenue measure involved.

The Department notes the letter of Faustino G. Caedo, the President of the Batangas Province Chamber of
Commerce and Industry, and the affidavits of several residents of Batangas City, attesting to the fact that they
did not receive any notice from the Sangguniang Panlungsod with regard to the public hearing to be held in
connection with the proposed measure which became Ordinance No. 20. S. 2013. This fact greatly supports the
Appellant's contention that there was indeed no prior written notice sent by the Appellees as opposed to the
assertion by the herein Appellees that they complied with the procedure under the LGC. We likewise note that
the said Committee Report did not even indicate that the alleged written notice, if any, contains the specified
date/s when the public hearing[s] were to be held, in violation of Article 276, supra.

As above, stated, the power of the Secretary of Justice is limited to determining whether the ordinance complies
with the procedure laid down under the LGC and the Implementing Rules. We find that Ordinance No. 20 S.
2013 is legally infirm for non-compliance therewith.
WHEREFORE, in view of the foregoing, the instant Appeal is hereby GRANTED. Ordinance No. 2, S. 2013 is
hereby declared VOID for being contrary to law, as it did not comply with the procedural requirements under
Article 276(b) of the Implementing Rules of the Local Government Code of 1991.

SO ORDERED.17 chanRoblesvirtualLawlibrary

Aggrieved, the City of Batangas appealed before the Court of Appeals, asserting that the Ordinance is not a
revenue measure, but is merely an ordinary legislation, and thus, not appealable to the Secretary of Justice. 18

The City of Batangas further contended that the Secretary of Justice erred in finding that the notice of hearing
requirement was not complied with, contrary to the certifications issued by the Secretary of the Sangguniang
Panlungsod.19 Finally, it claimed that the Secretary of Justice failed to apply the presumption of regularity in
favor of the Ordinance's enactment and the discharge of duties of Batangas City government officials. 20

On May 31, 2016, the Court of Appeals issued a Decision 21 denying the appeal. Its dispositive portion
reads:chanroblesvirtualawlibrary
"WHEREFORE, in view of the foregoing premises, the petition is hereby DENIED. The Resolution dated June 6,
2014 issued by the Secretary of Justice is AFFIRMED in toto.chanroblesvirtualawlibrary

SO ORDERED."22 (Emphasis in the original)

The Court of Appeals declared that the Ordinance was a tax ordinance, since its purpose is to generate revenue
for Batangas City.23 Accordingly, it was properly appealed to the Secretary of Justice, pursuant to Section 187 of
the Local Government Code.24 The Court of Appeals further found the Ordinance to be legally infirm, since it was
enacted despite the City's failure to send out written notices to affected residents of Batangas City. 25

The City of Batangas filed a Motion for Reconsideration, to no avail. 26 Hence, it filed this Petition.

On August 24, 2017, public respondent Secretary of Justice, through the Office of the Solicitor General, filed his
Comment27 in compliance with this Court's April 19, 2017 Resolution. 28

On October 3, 2017, petitioners filed a Counter-Comment29 to the Secretary of Justice's Comment.

In its Petition, petitioners raise the following issues:

First, whether the Ordinance is a tax ordinance, and whether Tolentino properly appealed its validity to the
Secretary of Justice;

Second, whether the notice requirements of Sections 186 and 223 of the Local Government Code and Article 276
of its Implementing Rules and Regulations apply in the enactment of the Ordinance; and

Third, whether petitioners bear the burden of proving compliance with the statutory requirements under the
doctrine of presumption of regularity in official conduct and the enactment of laws and ordinances. 30

Moreover, petitioners submit that the Ordinance does not contain a provision that imposes a levy or exaction
that may be denominated as a tax or fee. Thus, petitioners assert that the Court of Appeals erred in finding that
the Ordinance is a tax measure, since it merely prescribed the use of the revised market value assessments and
classifications of real properties within Batangas City's jurisdiction. 31 Accordingly, the Secretary of Justice did not
have jurisdiction over Tolentino's appeal. Petitioners submit that, since the Ordinance is not a tax ordinance, the
requirements for public hearings and their written notices under Section 186 of the Local Government Code and
its Implementing Rules are not applicable.32

Finally, petitioners also claim that the Court of Appeals committed a serious error when it misapplied the
presumption of regularity in favor of the enactment of an ordinance by unduly shifting the burden of proof of
compliance with statutory requirements to petitioners.33 Thus, petitioners posit that the Ordinance does not
suffer any legal infirmities and was thus erroneously struck down by both the Secretary of Justice and the Court
of Appeals.34

On the other hand, in its Comment, the Office of the Solicitor General insists that the Court of Appeals was
correct in upholding that the Ordinance is a tax measure, and thus, subject to review by the Secretary of
Justice.35 Moreover, it counters that the Court of Appeals was correct in ruling that Tolentino's appeal was timely
filed within the 30-day period, provided under Section 187 of the Local Government Code. 36

The Secretary of Justice further reiterates that the Ordinance is a tax ordinance which must follow the notice
requirements of the Local Government Code and its Implementing Rules and Regulations. 37 Lastly, it asserts that
petitioners cannot invoke the principle of presumption of regularity in the enactment of the Ordinance, seeing as
they did not comply with the statutory requirements in relation to its enactment. 38

In its Counter-Comment, petitioners reiterate their arguments, adding that Tolentino and Caedo were both able
to express their views against the Ordinance at public hearings, rendering their arguments of lack of notice
moot.39 Moreover, petitioners reiterate that the Ordinance should not be considered as a tax ordinance, since it
merely states the current market values of real property in Batangas City, which is then used as basis in the
determination of real property tax assessments under Batangas City Revenue Code of 2009. They further assert
that the Ordinance itself does not impose taxes. 40

The following are the issues for this Court's resolution:

First, whether or not Ordinance No. 20, series of 2013, is a tax ordinance subject to the Secretary of Justice's
review and governed by the notice requirements of Sections 186 and 223 of the Local Government Code and
Article 276 of its Implementing Rules and Regulations; and

Second, whether or not the presumption of regularity in the enactment of the Ordinance finds application here.

The Petition is impressed with merit.

Section 219 of Republic Act No. 7160, also known as the Local Government Code of 1991, requires the conduct
of the general revision of real property as follows:chanroblesvirtualawlibrary
SECTION 219. General Revision of Assessment and Property Classification - The provincial, city or municipal
assessor shall undertake a general revision of real property assessments within two (2) years after the
effectivity of this Code and every three (3) years thereafter.
Consequently, the Department of the Interior and Local Government, in collaboration with the Department of
Finance, issued Joint Memorandum Circular No. 201 0-01, "enjoining all provinces, and cities to prepare the
schedule of market values of real property and to conduct the general revision of property assessments in their
respective jurisdictions."41

At issue here is the proper appreciation of the Ordinance, enacted by the Local Government of Batangas, which
updated the real property values of real properties within the jurisdiction of Batangas City based on new
schedule fair market values prepared by Batangas City Assessor. 42

The pertinent portions of the Ordinance state:chanroblesvirtualawlibrary

WHEREAS, the City Assessor's Office is mandated under Republic Act 7160 to conduct a general revision of real
property assessment within every three (3) years after the effectivity of the Code.
WHEREAS, before any general revision of real property assessment is made, there shall be prepared a schedule
of fair market value by the City Assessor, for different classes of real property situated within the territorial
jurisdiction of the city for enactment by Ordinance of the Sangguniang Panlungsod pursuant to Sec. 212 of RA
7160 and in consonance to the BLGF Memorandum Circular No. 17-201 dated November 30, 2010 and DILG
Joint Memorandum Circular No. 2010-01 dated October 2010.

WHEREAS, the effectivity of this general revision of assessment and property classification under this ordinance
shall be January 2014.

WHEREAS, the passage of this Ordinance will not only bring forth a reasonable valuation of real properties but
will also generate more revenue for the City that will benefit numerous property owners as more infrastructure
and other projects maybe catered by the local government

WHEREAS, submitted before this Honorable Body is the proposed Code on Appraisal and Assessment of Real
Properties in the City Batangas

NOW THEREFORE, by virtue of the authority conferred by law upon the Sangguniang Panlungsod, said body in
session assembled, ordains and decrees.43 chanRoblesvirtualLawlibrary

Petitioners insist that the Ordinance cannot be considered a revenue measure and must be treated as an
ordinary ordinance instead, since it merely states the current market values of real property in Batangas City
which are used in determining real property tax assessments. Consequently, petitioners assert that it should not
be within the Secretary of Justice's purview for appeal. To support their stand, petitioners cite Chavez v.
Ongpin,44 where this Court declared that Executive Order No. 73, as enacted by former President Corazon
Aquino, "[did] not impose new taxes or increase taxes" 45 despite its mandate to revise real property market
values for property tax assessment purposes.

This argument will not stand, as Chavez is not on all fours with this case. A reading of Executive Order No. 73
will show that it was not issued to provide new values to be used in the computation of real property
assessments. Instead, it merely postponed the implementation of the increase in real property taxes which had
been previously issued. Further, it did not provide for levy or exaction, but only amended another law's
effectivity date. Thus, Section 1 of Executive Order No. 73 states:chanroblesvirtualawlibrary
SECTION 1. Real property values as of December 31, 1984 as determined by the local assessors during the
latest general revision of assessments shall take effect beginning January 1, 1987 for purposes of real property
tax collection. (Emphasis supplied)
This is unlike the Ordinance, which provided the updated real property values for the purpose of computing real
property tax assessments and generating revenue. Moreover, the Ordinance's objective as a revenue generating
instrument was made clear in its scope and coverage, thus:chanroblesvirtualawlibrary
SECTION 2. Scope and Coverage: This Code shall cover the assessment, appraisal, classification, sub-
classification and identification of all real properties within the City of Batangas subject of real property taxation.
Furthermore, Section 3 of the Ordinance enumerates guidelines for "the appraisal, assessment, levy[,] and
collection of real property tax." Thus, it is apparent that the Ordinance was intended for the local government
unit's revenue generation. Despite petitioners' claims, they cannot deny that the Ordinance is a tax ordinance.
This Court has categorically stated that "if the purpose is primarily revenue, or if revenue is, at least, one of the
real and substantial purposes, then the exaction is properly called a tax." 46

Similarly here, in Lopez v. City of Manila,47 the petitioner questioned the legality of an ordinance enacted by the
City of Manila, which revised the real property values in its jurisdiction. In resolving the case, this Court
considered the general revision of real property values as a tax ordinance, and appropriately applied Section 187
of the Local Government Code as a remedy available to the taxpayer.

Section 18748 provides that a taxpayer may question the constitutionality or legality of a tax ordinance on
appeal, within 30 days from its effectivity, to the Secretary of Justice. Having established that the Ordinance is a
tax ordinance, Tolentino properly questioned its legality before the Secretary of Justice.

Nevertheless, while the Court of Appeals and the Secretary of Justice were correct in denominating the
Ordinance as a tax ordinance or revenue measure, this does not automatically make it an ordinance subject to
the procedures provided for by Sections 186 and 223 of the Local Government Code, and Article 276 of its
Implementing Rules and Regulations, as held by the Court of Appeals and the Secretary of Justice. This was
demonstrated in Lopez, which applied Section 219 of the Local Government Code in the enactment of the
proposed ordinance on general revision of real property values. It was held:chanroblesvirtualawlibrary
Based on the evidence presented by the parties, the steps to be followed for the mandatory conduct of General
Revision of Real Property assessments, pursuant to the provision of Sec. 219 of R.A. No. 7160 are as follows:

"1. The preparation of Schedule of Fair Market Values.

2. The enactment of Ordinances:

a) levying an annual "ad valorem" tax on real property and an additional tax accruing to the SEF;

b) fixing the assessment levels to be applied to the market values of real properties;

c) providing necessary appropriation to defray expenses incident to general revision of real property
assessments; and

d) adopting the Schedule of Fair Market Values prepared by the assessors."

The preparation of fair market values as a preliminary step in the conduct of general revision was set forth in
Section 212 of R.A. 7160, to wit: (1) The city or municipal assessor shall prepare a schedule of fair market
values for the different classes of real property situated in their respective Local Government Units for the
enactment of an ordinance by the sangguniang concerned. (2) The schedule of fair market values shall be
published in a newspaper of general circulation in the province, city or municipality concerned or the posting in
the provincial capitol or other places as required by law.

It was clear from the records that Mrs. Lourdes Laderas, the incumbent City Assessor, prepared the fair market
values of real properties and in preparation thereof, she considered the fair market values prepared in the
calendar year 1992. Upon that basis, the City Assessor's Office updated the schedule for the year 1995. In fact,
the initial schedule of fair market values of real properties showed an increase in real estate costs, which ranges
from 600%-3,330% over the values determined in the year 1979. However, after a careful study on the
movement of prices, Mrs. Laderas eventually lowered the average increase to 1,020%. Thereafter, the proposed
ordinance with the schedule of the fair market values of real properties was published in the Manila Standard on
October 28, 1995 and the Balita on November 1, 1995. Under the circumstances of this case, there was
compliance with the requirement provided under Sec. 212 of R.A. 7160. 49 (Citations omitted)
For consideration, the Manila City Assessor's Office submitted the proposed schedule of fair market values to the
Manila City Council, which conducted public hearings and readings of the proposed ordinance as required by the
Manila City Charter. On October 28, 1995 and November 1, 1995, the proposed ordinance was then published in
newspapers of general circulation, together with the schedule of fair market values of real properties. 50

Subsequently, on December 12, 1995, the City Council enacted Manila Ordinance No. 7894, entitled: "An
Ordinance Prescribed as the Revised Schedule of Fair Market Values of Real Properties of the City of Manila,"
while the City Mayor approved it on December 27, 1995, and made effective on January 1, 1996. 51 It was only
after these events that notices of the revised assessments were distributed to Manila's real property owners,
pursuant to Section 223 of Republic Act No. 7160.52

In Lopez, this Court found this procedure appropriate for the compliance and enactment of an ordinance to
revise a jurisdiction's property values. Applied here, it is apparent that the City of Batangas likewise complied,
and even exceeded the Local Government Code's requirements, by conducting public hearings and publishing
the proposed ordinance before its enactment.

Here, contrary to the Court of Appeals' finding, Sections 186 and 223 of the Local Government Code and Article
276 of its Implementing Rules and Regulations do not automatically apply to the enactment of the Ordinance
because it is tax ordinance.

To illustrate, Section 186 of the Local Government Code falls under Book II, Title I entitled "Local Government
Taxation," while the provisions regarding general revision of real property values and assessment are found in
Book II, Title II entitled "Real Property Taxation." Under this section of the Local Government Code, Sections
212 and 219 govern the procedure in enacting an ordinance. The aforementioned provisions
state:chanroblesvirtualawlibrary
SECTION 212. Preparation of Schedule of Fair Market Values. - Before any general revision of property
assessment is made pursuant to the provisions of this Title, there shall be prepared a schedule of fair market
values by the provincial, city and municipal assessor of the municipalities within the Metropolitan Manila Area for
the different classes of real property situated in their respective local government units for enactment by
ordinance of the sanggunian concerned. The schedule of fair market values shall be published in a newspaper of
general circulation in the province, city or municipality concerned or in the absence thereof, shall be posted in
the provincial capitol, city or municipal hall and in two other conspicuous public places therein.

....

SECTION 219. General Revision of Assessment and Properly Classification. - The provincial, city or municipal
assessor shall undertake a general revision of real property assessments within two (2) years after the
effectivity of this Code and every three (3) years thereafter.
In addition, the procedure for the enactment of the revisions of property values are provided for in Articles 303
and 310, thus:chanroblesvirtualawlibrary
ARTICLE 303. Preparation of Schedule of Fair Market Values. - (a) Before any general revision of property
assessment is made pursuant to the provisions of this Rule, there shall be prepared a schedule of fair market
values by the provincial and city assessors, and the municipal assessors of the municipalities within MMA for the
different classes of real property situated in their respective LGUs for enactment by ordinance of the sanggunian
concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the
province, city, or municipality concerned, or in the absence thereof, shall be posted in the provincial capitol, city
or municipal hall and in two (2) other conspicuous public places therein, (b) In the preparation of schedules of
fair market values, the provincial and city assessors and the municipal assessors of the municipalities within
MMA shall be guided by the rules and regulations issued by DOF.

....

ARTICLE 310. General Revision of Assessments and Property Classification. - (a) The provincial, city, or
municipal assessor shall undertake a general revision of real property assessment within two (2) years after the
effectivity of the Code and every three (3) years thereafter, (b) For this purpose, the provincial assessors, the
city assessors, and the municipal assessors of MMA shall prepare the schedule of fair market values for the
different kinds and classes of real property located within their respective territorial jurisdiction within one (1)
year from the effectivity of the Code in accordance with such rules and regulations issued by DOF. (c) The
general revision of assessments and property classification shall commence upon the enactment of an ordinance
by the sanggunian concerned adopting the schedule of fair market values but not later than two (2) years from
the effectivity of the Code. Thereafter, the provincial, city, or municipal assessor shall undertake the general
revision of real property assessment and property classification once every three (3) years.
A reading of Articles 303 and 310 will show that while the requirement on publication before the schedule for fair
market values is passed, no public hearings or notices for that matter are mentioned. Moreover, Article 324 of
the Implementing Rules and Regulations of the Local Government Code clearly states that no public hearing is
required in the enactment of a local tax ordinance involving real property tax. It
states:chanroblesvirtualawlibrary
ARTICLE 324. Rates of Levy. - A province or a city, or a municipality within MMA shall fix a uniform rate of basic
real property tax applicable in their respective jurisdictions as follows: (a) For provinces: not exceeding one per
cent (1%) of the assessed value; (b) For cities or for municipalities within MMA: not exceeding two percent (2%)
of the asessed value. No public hearing shall be required before the enactment of a local tax ordinance levying
the basic real property tax. (Emphasis supplied)
This is affirmed in Ty v. Trampe,53 where this Court, in harmonizing Presidential Decree No. 921-which dealt with
the administration of local financial services in Metro Manila-and the then-newly enacted Local Government Code
of 1991, enumerated the steps in the enactment of a city or municipality's schedule of real property values
without imposing the conduct of a public hearing. It was held:chanroblesvirtualawlibrary
Coming down to specifics, Sec. 9 of P.D. 921 requires that the schedule of values of real properties in the
Metropolitan Manila area shall he prepared jointly by the city assessors in the districts created therein; while
Sec. 212 of R.A. 7160 states that the schedule shall be prepared "by the provincial, city and municipal assessors
of the municipalities within the Metropolitan Manila Area for the different classes of real property situated in their
respective local government units for enactment by ordinance of the sanggunian concerned...."

It is obvious that harmony in these provisions is not only possible, but in fact desirable, necessary and
consistent with the legislative intent and policy. By reading together and harmonizing these two provisions, we
arrive at the following steps in the preparation of the said schedule, as follows: chanrobles virtual law library

1. The assessor in each municipality or city in the Metropolitan Manila area shall prepare his/her proposed
schedule of values, in accordance with Sec. 212, R.A. 7160.

2. Then, the Local Treasury and Assessment District shall meet, per Sec. 9, P.D. 921. In the instant case, that
district shall be composed of the assessors in Quezon City, Pasig, Marikina, Mandaluyong and San Juan,
pursuant to Sec. 1 of said P.D. In this meeting, the different assessors shall compare their individual
assessments, discuss and thereafter jointly agree and produce a schedule of values for their district, taking into
account the preamble of said P.D. that they should evolve "a progressive revenue raising program that will not
unduly burden the taxpayers."

3. The schedule jointly agreed upon by the assessors shall then be published in a newspaper of general
circulation and submitted to the sanggunian concerned for enactment by ordinance, per Sec. 212, R.A.
7160.54chanRoblesvirtualLawlibrary

Thus, if a public hearing is not a prerequisite for the enactment of an ordinance revising real property values for
assessment purposes, then there is no basis to require notices for public hearing, as laid down in Article 276 of
the Implementing Rules and Regulations of the Local Government Code. The pertinent portion of the Article
states:chanroblesvirtualawlibrary
ARTICLE 276. Publication of Tax Ordinances and Revenue Measures. -

....

(b) The conduct of public hearings shall be governed by the following procedure:chanroblesvirtualawlibrary
Within ten (10) days from filing of any proposed tax ordinance or revenue measure, the same shall first be published for thre
consecutive days in a newspaper of local circulation or shall be posted simultaneously in at least four (4) conspicuous public p
within the territorial jurisdiction of the LGU concerned.
In addition to the requirement for publication or posting, the sanggunian concerned shall cause the sending of written notice
the proposed ordinance, enclosing a copy thereof to the interested or affected parties operating or doing business within the
territorial jurisdiction of the LGU concerned.

The notice or notices shall specify the date or dates and venue of the public hearing or hearing. The initial public hearing shal
held not earlier than ten (10) days from the sending out of notice or notices, or the last day of publication, or date of posting
thereof, whichever is later.

At the public hearing or hearings, all affected or interested parties shall be accorded an opportunity to appear and present or
express their views, comments and recommendations, and such public hearing or hearings shall continue until all issues have
presented and fully deliberated upon and/or consensus is obtained, whether for or against the enactment of the proposed ta
ordinance or revenue measure.

The secretary of the sanggunian concerned shall prepare the minutes of such public hearing and shall attach to the minutes t
position papers, memoranda, and other documents submitted by those who participated.

(c) No tax ordinance or revenue measure shall be enacted or approved in the absence of a public hearing duly
conducted in the manner provided in this Article. (Emphasis supplied)
Furthermore, the notice requirement raised by Tolentino here clearly states that the written notices for the
enactment of Ordinance No. 20 are to be sent to "interested or affected parties operating or doing business
within the territorial jurisdiction of the LGU concerned." 55 Thus, even if the notice and public hearing
requirements were deemed necessary for the passing of the Ordinance, Tolentino would have no standing to
raise this as a ground, as he is not operating or doing business in Batangas City.

In addition, Joint Memorandum Circular No. 2010-01,56 which enumerated the procedures to be taken in general
revisions of property assessments, did not mention any notice or public hearing requirement. This is in stark
contrast with Joint Memorandum Circular No. 2010-02, which was issued by the same administrative
departments on the same day, and enforced guidelines in the imposition of an additional ad valorem tax on idle
lands. In the same Joint Memorandum Circular, the specific procedure for approval and enactment of the subject
ordinance included mandatory public hearings and publication of the proposed tax ordinance.

If the legislature intended to impose a notice and public hearing requirement for the enactment of general
revisions of property values in a certain jurisdiction, it would have explicitly stated so. Moreover, if the
appropriate administrative agencies deemed these additional procedures necessary, it would have included it in
their Joint Memorandum.

Thus, although the Ordinance, is deemed a tax ordinance, it is more specifically an ordinance that deals with the
general revision of real property values for real property taxation. Accordingly, the procedures that govern its
enactment are not the provisions found under Local Government Taxation in the Local Government Code, but
those found in Real Property Taxation under the same law.

II

It is a settled rule that there is a strong presumption of validity in favor of legislative acts, including ordinances
which are presumed to be valid. Consequently, the party assailing the legality or constitutionality of law has the
burden of proving that the piece of legislation is indeed invalid. 57 This was succinctly explained in City of
Cagayan De Oro v. Cagayan Electric Power and Light Co. Inc.:58chanrobleslawlibrary
The presumption of validity is a corollary of the presumption of constitutionality, a legal theory of common-law
origin developed by courts to deal with cases challenging the constitutionality of statutes.

The presumption of constitutionality, in its most basic sense, only means that courts, in passing upon the
validity of a law, will afford some deference to the statute and charge the party assailing it with the burden of
showing that the act is incompatible with the constitution. The doctrine comes into operation when a party
comes to court praying that a law be set aside for being unconstitutional. In effect, it places a heavy burden on
the act's assailant to prove invalidity beyond reasonable doubt; it commands the clearest showing of a
constitutional infraction. Thus, before a law may be stn1ck down as unconstitutional, courts must be certain that
there exists a clear and unequivocal breach of the constitution, and not one that is speculative or argumentative.
To doubt, it has been said, is to sustain.

The United States Supreme Court expressed the rationale for the presumption in Ogden v. Saunders, thus: "it is
but a decent respect due to the wisdom, the integrity, and the patriotism of the legislative body by
which any law is passed to presume in favor of its validity x x x."

For the same reason, the presumption extends to legislative acts of local governments, as well. Thus, ordinances
too are presumed constitutional, and, in addition, they are also presumed consistent with the law. This is
necessary because one of the requisites of a valid ordinance is that it does not contravene any statute. An
ordinance that is incompatible with the law is ultra vires and hence null and void. To this end, when an action
assailing an ordinance is brought before a court, the judge must, as a rule, presume that the ordinance is valid
and therefore charge the plaintiff with the burden of showing otherwise. In U.S. v. Salaveria, the Court,
speaking through Justice Malcolm, laid down the basis for the presumption in this
wise:chanroblesvirtualawlibrary
The presumption is all in favor of validity x x x. The action of the elected representatives of the people cannot be
lightly set aside. The councilors must, in the very nature of things, be familiar with the necessities of their
particular municipality and with all the facts and circumstances which surround the subject and necessitate
action. The local legislative body, by enacting the ordinance, has in effect given notice that the regulations are
essential to the well being of the people x x x.59 (Emphasis in the original, citations omitted)
Nevertheless, the presumption may be set aside when invalidity or unreasonableness: (1) appears on the face of
the ordinance or (2) is established by proper evidence.60 Thus, in Smart Communications, Inc. v. Municipality of
Malvar, Batangas,61 this Court held that the breach against the Constitution or law of an enacted legislative act
must be clearly seen before it is nullified. It stated, to wit:chanroblesvirtualawlibrary
To justify the nullification of the law or its implementation, there must be a clear and unequivocal, not a
doubtful, breach of the Constitution. In case of doubt in the sufficiency of proof establishing unconstitutionality,
the Court must sustain legislation because "to invalidate [a law] based on x x x baseless supposition is an
affront to the wisdom not only of the legislature that passed it but also of the executive which approved it." This
presumption of constitutionality can be overcome only by the clearest showing that there was indeed an
infraction of the Constitution, and only when such a conclusion is reached by the required majority may the
Court pronounce, in the discharge of the duty it cannot escape, that the challenged act must be struck
down.62 (Emphasis supplied)
Here, the Court of Appeals affirmed the Secretary of Justice's Resolution, which annulled the Ordinance, for
petitioners' alleged noncompliance with the notice requirement of the law. It was held that the Ordinance was
legally infirm and that the City of Batangas failed to show that it had indeed complied with the formal
requirements of the law regarding proper notice and public hearings. 63

Petitioners are correct in maintaining that the Court of Appeals erred when it declared the Ordinance, invalid. By
stating that petitioners failed to show compliance with the procedural requirements for the passage of an
ordinance, the Court of Appeals effectively reversed the presumption of validity and shifted the burden to
petitioners.64

Here, other than Tolentino's assertion that he did not receive a written notice informing him of the public
hearing, he failed to prove that there was noncompliance with the statutory procedures. Moreover, records show
that Tolentino, along with other interested parties, were in attendance of the public meeting and able to assert
their objections against the increase to be imposed in the property values.

In addition, petitioners' public records show that public hearings were conducted, and that written notices were
sent to various stakeholders in the jurisdiction. Thus, respondents not only failed to present any evidence to
support their own allegations, but they were also unsuccessful in shifting the presumption of validity of the
Ordinance. Given this failure, the Ordinance should be upheld, as it enjoys the presumption of validity.
WHEREFORE, the Petition is GRANTED. The Court of Appeals' May 31, 2016 Decision and November 8, 2016
Resolution in C.A.-G.R. SP. No. 136399 sustaining the Secretary of Justice's June 6, 2014 Resolution, which
declared void Batangas City's Ordinance No. 20, series 2013, are REVERSED and SET
ASIDE.chanroblesvirtualawlibrary

SO ORDERED.

Hernando, Inting, Delos Santos, and J. Lopez, JJ., concur.chanrobleslawlibrary

Endnotes:

1
Rollo, pp. 32-54.

2
 Id. at 59-73. The May 31, 2016 Decision was penned by Associate Justice Carmelita Salandanan Manahan and
concurred in by Associate Justices Japar B. Dimaampao and Franchito N. Diamante of the Eighth Division, Court
of Appeals, Manila.

3
 Id. at 75-77. The November 8, 2016 Resolution was penned by Associate Justice Carmelita Salandanan
Manahan and concurred in by Associate Justices Japar B. Dimaampao and Franchito N. Diamante of the Eighth
Division, Court of Appeals, Manila.

4
 Id. at 10.

5
 Id. at 11.

6
 Id.

7
 Id. at 12.

8
 Id. at 35.

9
 Id. at 12.
10
 Id. at 35.

11
 Id. at 12-13.

12
 Id.

13
 Id. at 13.

14
 Id.

15
 Id.

16
 Id. at 36.

17
 Id. at 126-127.

18
 Id. at 36.

19
 Id. at 37.

20
 Id.

21
 Id. at 10-24.

22
 Id. at 23.

23
 Id. at 16.

24
 Id. at 15.

25
 Id. at 20.

26
 Id. at 75-77.
27
 Id. at 412-429.

28
 Id. at 412.

29
 Id. at 437-442.

30
 Id. at 38.

31
 Id. at 40.

32
 Id. at 45.

33
 Id. at 52.

34
 Id. at 53.

35
 Id. at 418.

36
 Id.

37
 Id.

38
 Id. at 419.

39
 Id. at 440.

40
 Id. at 441.

41
 DILG and DOF Joint Memorandum Circular No. 2010-01, October 20, 2010 <https.//ntrc.gov.ph/images/other-
issuances/Local%20Taxes/JMC_No_2010-01.pdf.> (Last accessed on May 5, 2021).

42
Rollo, p. 11.

43
 Id. at 11-12.
44
 264 Phil. 695 (1990) [Per J. Medialdea, En Banc].

45
 Id. at 703.
 
46
Planters Products, Inc., v. Fertiphil Corporation, 572 Phil. 270, 294 (2008) [Per J. Reyes, Third Division].

47
 363 Phil. 68 (1999) [Per J. Quisumbing, Second Division].

48
 LOC. GOVT. CODE, sec. 187 states.

SECTION 187. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measures; Mandatory
Public Hearings. - The procedure for approval of local tax ordinances and revenue measures shall be in
accordance with the provisions of this Code: Provided, That public hearings shall be conducted for the purpose
prior to the enactment thereof: Provided, further, That any question on the constitutionality or legality of tax
ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectivity thereof to
the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal.
Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and
the accrual and payment of the tax, fee, or charge levied therein: Provided, finally, That within thirty (30) days
after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the
appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction.

49
 Id. at 84-85.

50
 Id. at 75.

51
 Id.

52
 Id.

53
 321 Phil. 81 (1995) [Per J. Panganiban, En Banc].

54
 Id. at 98-99.
55
 LOC. GOVT. CODE, art. 276(b)(2).

56
 DILG and DOF Joint Memorandum Circular No. 2010-01, October 20, 2010
<https://ntrc.gov.ph/images/other-issuances/Local%20Taxes/JMC_No_2010-01.pdf> (Last accessed on May 5,
2021). Enjoining All Provinces, Cities and the Municipality of Pateros, Metro Manila to Prepare the Schedule of
Market Values (SMVs) of Real Property and to Conduct the General Revision of Property Assessments in their
Respective Jurisdictions.

57
Mindanao Shopping Destination Corp., v. City of Davao, 810 Phil. 427, (2017) [Per C.J. Peralta, En Banc].

58
 G.R. No. 224825, October 17, 2018, [Per J. A. Reyes, Second Division].

59
 Id.

60
 Id.

61
 727 Phil. 430 (2014) [Per J. Carpio, En Banc], citing Lawyers Against Monopoly and Poverty v. Secretary of
Budget and Management, 686 Phil. 357 (2014) [Per J. Mendoza, En Banc].

62
Smart Communications, Inc. v. Municipality of Malvar, Batangas, 727 Phil. 430, 447 (2014) [Per J. Carpio, En
Banc].

63
Rollo, p. 19.

64
 G.R. No. 224825, October 17, 2018, [Per J. A. Reyes, Second Division].cralawredlibrary

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 May-2021 Jurisprudence                 

 G.R. No. 248005 - FRANCIS N. TOLENTINO, Petitioner, v. SENATE ELECTORAL TRIBUNAL AND COMMISSION
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RICH ACRES, INC., TOP SERVICE, INC. AND THE CITY OF LAS PIÑAS, Respondents.; G.R. No. 202397, May 4,
2021 - SOUTH RICH ACRES, INC. AND TOP SERVICE, INC., Petitioners, v. EQUITABLE PCI BANK, INC. (NOW
BANCO DE ORO UNIBANK, INC.), Respondent.
 G.R. No. 222476 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. YUMEX PHILIPPINES
CORPORATION, Respondent.
 G.R. No. 252035 - CATHAY PACIFIC STEEL CORPORATION, Petitioner, v. COMMISSION ON AUDIT, NATIONAL
POWER CORPORATION AND POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION,
Respondents.
 A.M. No. P-15-3301 (Formerly OCA IPI No. 13-4085-P) - ATTY. JUVY MELL S. MALIT, Complainant, v.
MARLYN C. GLORIA, JUNIOR PROCESS SERVER, MUNICIPAL CIRCUIT TRIAL COURT [MCTC], DINALUPIHAN-
HERMOSA, DINALUPIHAN, BATAAN, Respondent.
 A.C. No. 11023 - GRACITA P. DOMINGO-AGATON, Complainant, v. ATTY. NINI D. CRUZ, Respondent.
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Respondents.
 G.R. No. 191718 - RAMON H. DEBUQUE, Petitioner, v. MATT C. NILSON, Respondent.
 G.R. No. 234317 - VIRGILIO EVARDO Y LOPENA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
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 G.R. No. 252199 - CELSO B. CARAAN, Petitioner, v. GRIEG PHILIPPINES, INC., GRIEG STAR AS (FORMERLY
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  G.R. No. 248774 - KENNEDY R. QUINES, Petitioner, v. UNITED PHILIPPINE LINES INC. AND/OR SHELL
INTERNATIONAL TRADING AND SHIPPING CO., Respondents.
 G.R. No. 253756 - RESTY S. CAAMPUED, Petitioner, v. NEXT WAVE MARITIME MANAGEMENT, INC., MTM
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 G.R. No. 206240 - JOSEFINA Q. VILORIA, FELICITAS F. QUEJADO, HEIRS OF REMEDIOS Q. GAERLAN,
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AND LETICIA L. MAGAAN, Respondents.
 G.R. No. 235604 - SPOUSES LEONARDO AND MARILYN ANGELES, FOR THEMSELVES AND AS ATTORNEY-IN-
FACT OF OLYMPIA C. BERNABE, AURORA ANGELES, PETER A. CARTAGENA, FRANCISCO A. CARTAGENA III, AND
MANY PLACES, INC., Petitioners, v. TRADERS ROYAL BANK (NOW KNOWN AS BANK OF COMMERCE),
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ELEANOR SOMIS FLORES, OLIVE SOMIS DE CASTRO, DELIA SOMIS-SORIANO, LALAINE SOMIS-DE LA CRUZ,
CELSO A. SOMIS, AND ALL PERSONS CLAIMING RIGHTS UNDER THEM, Respondents.
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217212-80 - MARK E. JALANDONI, Petitioner, v. THE HON. SANDIGANBAYAN THROUGH ITS THIRD DIVISION,
THE PEOPLE OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE OMBUDSMAN THROUGH THE OFFICE
OF THE SPECIAL PROSECUTOR, Respondents.; G.R. Nos. 244467-535 - MARK E. JALANDONI, Petitioner, v. THE
HON. SANDIGANBAYAN THROUGH ITS THIRD DIVISION, THE PEOPLE OF THE PHILIPPINES, REPRESENTED BY
THE OFFICE OF THE OMBUDSMAN THROUGH THE OFFICE OF THE SPECIAL PROSECUTOR, Respondents.; G.R.
Nos. 245546-614 - NENNETTE M. DE PADUA, Petitioner, v. THE HON. SANDIGANBAYAN, THROUGH ITS THIRD
DIVISION, THE PEOPLE OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE OMBUDSMAN THROUGH
THE OFFICE OF THE SPECIAL PROSECUTOR, Respondents.
 G.R. Nos. 241742 and 241753-59 - PROSPERO A. PICHAY, JR., Petitioner, v. THE HONORABLE
SANDIGANBAYAN (FOURTH DIVISION) AND PEOPLE OF THE PHILIPPINES, AS REPRESENTED BY THE OFFICE OF
THE SPECIAL PROSECUTOR, Respondents.
 G.R. Nos. 201044 & 222691 - JORGENETICS SWINE IMPROVEMENT CORPORATION, Petitioner, v. THICK &
THIN AGRI-PRODUCTS, INC., Respondent.
 G.R. No. 219664 - RUSTAN COMMERCIAL CORPORATION, Petitioner, v. DOLORA F. RAYSAG AND MERLINDA
S. ENTRINA, Respondents.
 G.R. No. 234457 - RAEMARK S. ABEL, Petitioner, v. MINDY P. RULE, OFFICE OF THE CIVIL REGISTRY
GENERAL-PHILIPPINE STATISTICS AUTHORITY, AND THE CITY CIVIL REGISTRY OFFICE OF MANILA, AND ALL
OTHER PERSONS HAVING OR CLAIMING ANY INTEREST, Respondents.
 G.R. No. 240482 - ELSIE N. BELMONTE, Petitioner, v. ROLANDO MAGAS, SPOUSES OSCAR TORIO AND
PERLA MAGAS-TORIO, AND SPOUSES AVELINO GALIT AND MILA MAGAS-GALIT, Respondents.
 G.R. No. 241848 - HIMLAYANG PILIPINO PLANS, INC., Petitioner, v. COMMISSIONER OF INTERNAL
REVENUE, Respondent.
 G.R. No. 247603 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJAMIN PADILLA Y ESPIRITU,
Accused-Appellants.
 G.R. No. 248418 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GABRIEL CAMPUGAN CABRIOLE,
Accused-Appellants.
 G.R. No. 250640 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSEPH LUIGI POLVUS ORDANEZA,
Accused-Appellants.
 G.R. No. 214260 - MUNICIPALITY OF VILLANUEVA, MISAMIS ORIENTAL REPRESENTED BY MUNICIPAL
MAYOR JULIO T. UY, Petitioner, v. STEAG STATE POWER, INC. AND MUNICIPALITY OF TAGOLOAN, MISAMIS
ORIENTAL, Respondents.
 G.R. No. 226745 - ELPEDIO RUEGO, Petitioner, v. PEOPLE OF THE PHILIPPINES AND ANTHONY M.
CALUBIRAN, Respondents.
 G.R. No. 243891 - MEGALOPOLIS PROPERTIES, INC. (NOW, KAIZEN BUILDERS, INC.), GERALDINE FAJARDO
AND SPOUSES HILARIO AND CECILLE APOSTOL, Petitioners, v. D'NHEW LENDING CORPORATION, JONATHAN
DEL PRADO AND PRADEEP "PAUL" LALWANI, Respondents.
 OCA IPI No. 10-3450-P - MARIA CELIA A. FLORES (LEGAL RESEARCHER II, REGIONAL TRIAL COURT,
BRANCH 217, QUEZON CITY), Complainant, v. CLARENCE JOHN R. HIPOLITO (CLERK III, REGIONAL TRIAL
COURT, BRANCH 217, QUEZON CITY), Respondent.; A.M. No. P-21-018 [FORMERLY OCA IPI No. 11-3761-P] -
CLARENCE JOHN R. HIPOLITO (CLERK III, REGIONAL TRIAL COURT, BRANCH 217, QUEZON CITY), Complainant,
v. MARIA CELIA A. FLORES (LEGAL RESEARCHER II, REGIONAL TRIAL COURT, BRANCH 217, QUEZON CITY),
Respondent.; A.M. No. P-21-017 [FORMERLY OCA IPI No. 10-3485-P] - MYRLA P. NICANDRO, SARAH S.
MIRANDILLA (COURT STENOGRAPHERS), NAOMI C. PADEN (COURT INTERPRETER), CLARENCE HIPOLITO
(CLERK-IN-CHARGE), AND RONALD B. OYA (UTILITY WORKER),COMPLAINANTS, VS. MARIA CELIA A. FLORES
(LEGAL RESEARCHER II, REGIONAL TRIAL COURT, BRANCH 217, QUEZON CITY), Respondent.; OCA IPI No. 11-
3762-P - MARIA CELIA A. FLORES (LEGAL RESEARCHER II, REGIONAL TRIAL COURT, BRANCH 217, QUEZON
CITY), Complainant, v. MYRLA NICANDRO, SARAH S. MIRANDILLA (COURT STENOGRAPHERS, REGIONAL TRIAL
COURT, BRANCH 217, QUEZON CITY), AND NAOMI C. PADEN (COURT INTERPRETER III, REGIONAL TRIAL
COURT, BRANCH 217, QUEZON CITY), Respondents.
 G.R. No. 238630 - THE DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS),
Petitioner, v. DIGNO A. ENERIO, Respondent.
 G.R. No. 253191 - MICHELLE MIRO WENCESLAO, Petitioner, v. C.F. SHARP CREW MANAGEMENT, INC., ET
AL., Respondents.
 G.R. No. 237798 - MARWIN B. RAYA AND SHIELA C. BORROMEO, Petitioners, v. PEOPLE OF THE
PHILIPPINES, Respondent.
 G.R. No. 235308 - HEIRS OF JANUARIA CABRERA, REPRESENTED BY MIGUELA CABARRUBIAS-ABELLA
AND/OR ASUNCION CABARRUBIAS- AQUILA, Petitioners, v. HEIRS OF FLORENTINO JURADO, NAMELY: LUCITA
U. VILLAMOR MARRIED TO ROLAN VILLAMOR, BERNARDITA DELA ROSA MARRIED TO JOSEPH WINNIE DELA
ROSA; ROBERT JURADO MARRIED TO JOSELYN ELLORAN AND GILBERT JURADO MARRIED TO FRANCISCA
TAPIA; HEIRS OF FREDESWINDA JURADO, NAMELY: ROLAN VILLAMOR, WILFREDO VILLAMOR, JIFFY VILLAMOR,
ALEX VILLAMOR, GLEN VILLAMOR, HANS VILLAMOR, SPONKY VILLAMOR, KEN VILLAMOR, LENNY VILLAMOR,
NESTOR VILLAMOR, AND LOURDES TIU; HEIRS OF ANASTACIA ABELLA AND JOVITO ANOLING, SR., SPOUSES
EDGAR M. MARTINEZ AND KIM Y. MARTINEZ; DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), AND
THE REGISTER OF DEEDS FOR THE CITY OF CEBU, Respondents.
 G.R. No. 226993 - RAFAEL ZAFE III Y SANCHEZ A.K.A. "PAIT" AND CHERRYL ZAFE Y CAMACHO, Petitioners,
v. PEOPLE OF THE PHILIPPINES, Respondent.
 G.R. No. 219810 - LIAO SENHO, Petitioner, v. PHILIPPINE SAVINGS BANK, Respondent.
 G.R. No. 213080 - HARBOUR CENTRE PORT TERMINAL, INC., Petitioner, v. HON. LYLIHA L. ABELLA-AQUINO,
AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, BRANCH 24, MANILA, LA FILIPINA UYGONGCO
CORPORATION, AND PHILIPPINE FOREMOST MILLING CORPORATION, Respondents.
 G.R. No. 232358 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BELINA BAWALAN Y MOLINA, BBB AND
CCC, ACCUSED-APPELLANTS.
 G.R. No. 233990 - UNIVERSAL WEAVERS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL
REVENUE, Respondent.
 G.R. No. 238358 - VIRJEN SHIPPING CORPORATION, JX OCEAN CO., LTD. AND/OR C/E JOSEPH ALVIN S.
OLABRE, Petitioners, v. MANUEL G. NOBLEFRANCA, Respondent.
 G.R. No. 248445 - NICASIO M. DAGASDAS, Petitioner, v. TRANS GLOBAL MARITIME AGENCY, INC.,
Respondent.; G.R. No. 248488 - TRANS GLOBAL MARITIME AGENCY, INC., Petitioner, v. NICASIO M.
DAGASDAS, Respondent.
 G.R. No. 200671 - PHILIPPINE SAVINGS BANK, Petitioner, v. AMELITA HIPOLITO, ALEX HIPOLITO, AND JOHN
DOE, Respondents.
 G.R. No. 244155 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COMMISSION ON ELECTIONS,
REPRESENTED BY ATTY. MARIA NORINA S. TANGARO- CASINGAL, ACTING DIRECTOR OF THE LAW
DEPARTMENT, Respondent.[G.R. No. 247508]COMMISSION ON ELECTIONS, REPRESENTED BY ATTY. MARIA
NORINA S. TANGARO-CASINGAL, DIRECTOR IV OF THE LAW DEPARTMENT, Petitioner, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent.
 G.R. No. 226898 - JOEL NEMENSIO M. MACASIL, Petitioner, v. FRAUD AUDIT AND INVESTIGATION OFFICE
(FAIO) - COMMISSION ON AUDIT, PUBLIC ASSISTANCE AND CORRUPTION PREVENTION OFFICE OMBUDSMAN -
VISAYAS REGIONAL OFFICE NO. VIII, AND OFFICE OF THE OMBUDSMAN (VISAYAS), Respondents.
 G.R. No. 205498 - GMA NETWORK, INC., Petitioner, v. LUISITA CRUZ-VALDES AND ABS-CBN
BROADCASTING CORPORATION, Respondents.
 G.R. No. 217569 - DATU CAMARO SALENDAB AND BAI JOLLY SALENDAB, Petitioners, v. FLORENCE CASE
DELA PEÑA [DECEASED], AS SUBSTITUTED BY HER LEGAL HEIRS AND REPRESENTATIVES, NAMELY, EMMA C.
DELA PEÑA-KAMID, EVERT C. DELA PEÑA, EVELYN C. DELA PEÑA CARILLO, EDNA C. DELA PEÑA-DESCUTIDO,
ELLAINE C. DELA PEÑA-RAFOLS, JUNIE C. DELA PEÑA, EMMELINE C. DELA PEÑA AND ROMA C. DELA PEÑA-
ILING, AND GABRIEL E. DIZON, Respondents.
 G.R. No. 228489 - CITY OF BATANGAS, THE SANGGUNIANG PANLUNGSOD, AND THE CITY ASSESSOR,
Petitioner, v. JOSE VIRGILIO Y. TOLENTINO AND THE SECRETARY OF JUSTICE, Respondent.
 G.R. No. 249260 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BBB, Accused-Appellants.
 G.R. No. 209837 - GOLDWELL PROPERTIES TAGAYTAY, INC., NOVA NORTHSTAR REALTY CORPORATION,
AND NS NOVA STAR COMPANY, INC., REPRESENTED HEREIN BY FLOR ALANO, Petitioners, v. METROPOLITAN
 BANK AND TRUST COMPANY, Respondent.
 G.R. No. 217935 - METROPOLITAN NAGA WATER DISTRICT, VIRGINIA I. NERO, JEREMIAS P. ABAN, JR., AND
EMMA A. CUYO, Petitioners, v. COMMISSION ON AUDIT, Respondent.
 G.R. No. 204218 - FROILAN NAGAÑO, NIÑA PAULENE NAGAÑO, AND TERESITA FAJARDO, Petitioners, v.
LUIS TANJANGCO, ANTONIO ANGEL TANJANGCO, TERESITA TANJANGCO-QUAZON, AND BERNARDITA LIMJUCO,
Respondents.

Copyright © 1995 - 2022 REDiaz

t of certain officials. Pending the appointment of the city auditor, the city health officer, the city engineer and the chief of the fire
department, the provincial auditor of Batangas, the district health officer of the same province, the highway district engineer and
the chief of police of Batangas City shall act as, and perform the duties of, city auditor, city health officer, city engineer and chief
of the fire department, respectively, who shall receive an additional compensation of one hundred pesos each per month.

Section 99. In case a higher rate or scale of salary for city officials is provided for under any existing law than that which is
provided for in this Charter, the city officials concerned shall receive such higher rate or scale of salary.

Section 100. Any provision of law to the contrary notwithstanding, the present municipal waterworks system of the municipality
shall be exclusively owned, operated and maintained by Batangas City.

Section 101. This Act shall take effect upon its approval.

Approved: June 21, 1969.

The Lawphil Project - Arellano Law Foundation

Evolution[edit]
Evolution in the Dish[edit]
Prior to 1945, Mansaf was made up of three main components: the bread, the meat and the clarified
butter. The bread that was used is called khobz al-shrak. It is a whole wheat bread that is described
as “thick”, “flat” , “paper-thin” and “crumb-less”.[19] Mansaf was made using whole wheat flour
because wheat was an easily accessible crop at the time. The specific type of bread varied based on
local regions.[20] The next main component of Mansaf was the meat. It was boiled in water in order to
clean it from dirt and film that developed on its surface. After the meat was fully cooked, it was
added on top of the bread, and the meat broth was poured over the bread. The final step was
pouring the clarified butter, called samin beladee, on top. [21]
The first evolutions to change this initial recipe were a decrease in the amount of broth added to the
base, and adding bulgur wheat to the meal. This is because bulgur became a widely grown crop
around 1945. T
ope,[8] within the Levant region, on the East Bank of the Jordan River. Jordan is bordered by Saudi
Arabia to the south and east, Iraq to the northeast, Syria to the north, and the Palestinian West
Bank, Israel, and the Dead Sea to the west. It has a 26 km (16 mi) coastline on the Gulf of Aqaba in
the Red Sea to the southwest. The Gulf of Aqaba separates Jordan from Egypt.[9] Amman is Jordan's
capital and largest city, as well as its economic, political, and cultural centre. [10]
Modern-day Jordan has been inhabited by humans since the Paleolithic period. Three stable
kingdoms emerged there at the end of the Bronze Age: Ammon, Moab and Edom. Later rulers
include the Assyrian Empire, Babylonian Empire, Nabataean Kingdom, the Persian Empire,
the Roman Empire, including the latter Byzantine Empire, the Rashidun, Umayyad,
and Abassid caliphates, and the Ottoman Empire. After the Great Arab Revolt against the Ottomans
in 1916 during World War I, the Ottoman Empire was partitioned by Britain and France. The Emirate
of Transjordan was established in 1921 by the Hashemite, then Emir, Abdullah I, and the emirate
became a British protectorate. In 1946, Jordan became an independent state officially known as
the Hashemite Kingdom of Transjordan, but it was renamed in 1949 to the Hashemite Kingdom of
Jordan after the country captured the West Bank during the 1948 Arab–Israeli War and annexed it
until it was lost to Israel in 1967. Jordan renounced its claim to the territory in 1988, and became the
second Arab state to sign a peace treaty with Israel in 1994.[11] Jordan is a founding member of
the Arab League and the Organisation of Islamic Co-operation. The sovereign state is
a constitutional monarchy, but the king holds wide executive and legislative powers.
Jordan is a semi-arid country, covering an area of 89,342 km2 (34,495 sq mi), with a population of
10 million, making it the eleventh-most populous Arab country. The dominant majority, or around
95% of the country's population, is Sunni Muslim, with a mostly Arab Christian minority. Jordan has
been repeatedly referred to as an "oasis of stability" in the turbulent region of the Middle East. It has
been mostly unscathed by the violence that swept the region following the Arab Spring in 2010.
[12]
 From as early as 1948, Jordan has accepted refugees from multiple neighboring countries in
conflict. An estimated 2.1 million Palestinian and 1.4 million Syrian refugees are present in Jordan as
of a 2015 census.[4] The kingdom is also a refuge to thousands of Christian Iraqis fleeing persecution
by the Islamic State.[13][14] While Jordan continues to accept refugees, the recent large influx from
Syria placed substantial strain on national resources and infrastructure. [15]
Jordan has a high Human Development Index, ranking 102nd, and is considered an upper middle
income economy. The Jordanian economy, one of the smallest economies in the region, is attractive
to foreign investors based upon a skilled workforce. [16] The country is a major tourist destination, also
attracting medical tourism due to its well developed health sector.[17] Nonetheless, a lack of natural
resources, large flow of refugees, and regional turmoil have hampered economic growth. [18]

Contents

 1Etymology
 2History
o 2.1Ancient period
o 2.2Classical period
o 2.3Islamic era
o 2.4Modern era
o 2.5Post-independence
  3Geography
o 3.1Climate
o 3.2Biodiversity
 4Politics and government
o 4.1Largest cities
o 4.2Administrative divisions
o 4.3Foreign relations
o 4.4Military
o 4.5Law enforcement
 5Economy
o 5.1Transportation
o 5.2Tourism
o 5.3Natural resources
o 5.4Industry
o 5.5Science and technology
 6Demographics
o 6.1Refugees, immigrants and expatriates
o 6.2Religion
o 6.3Languages
o 6.4Health and education
 7Culture
o 7.1Art and museums
o 7.2Sports
o 7.3Cuisine
 8See also
 9Notes
 10References
o 10.1Sources
 11Further reading
 12External links

Etymology[edit]
See also: Jordan River §  Etymology
Jordan takes its name from the Jordan River, which forms much of the country's northwestern
border.[19] While several theories for the origin of the river's name have been proposed, it is most
plausible that it derives from the Hebrew word Yarad (Hebrew:  ‫)ירד‬, meaning "the descender",
reflecting the river's declivity.[20] Much of the area that makes up modern Jordan was historically
called Transjordan, meaning "across the Jordan", used to denote the lands east of the river. [20] The
Hebrew Bible (the founding holy text of Judaism, also referred to by Christians as the Old
Testament) refers to the area as Hebrew: ‫עבר הירדן‬, romanized: Ever ha'Yarden, lit. 'The other side of
the Jordan'.[20] Early Arab chronicles referred to the river as Al-Urdunn, corresponding to the
Hebrew Yarden.[21] Jund Al-Urdunn was a milit

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ril 2021, Russia began a major military build-up near the Russo-Ukrainian border. A second build-up
followed from October 2021 to February 2022, in both Russia and Belarus. [77] Members of the
Russian government repeatedly denied having plans to invade or attack Ukraine; [22][78] including
government spokesman Dmitry Peskov on 28 November 2021, Deputy Foreign Minister Sergei
Ryabkov on 19 January 2022,[21] Russian ambassador to the US Anatoly Antonov on 20 February
2022,[22] and Russian ambassador to the Czech R
ce.

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