SANGGUNIANG PANLUNGSOD NG MARIKINA
0oommt Inding Itdrm
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ORDINANCENo.
Series of 2006
ORDINANCE GRANTING TAX EXEMPTIONS TO T}tE PROPERTIES OF MAMLA
ELECTRIC COMPANY WHICH ARE USED AS ROADS AND SIDEWALKS
by:
Introduced Councilor EVA AGUIRRE-PAZ
CouncilorJOSE FABIAN I. CADZ, M.D.
Councilor FRANKIE C. AYUSON
Councilor SERAFIN Y. BERNARDINO
Councilor WILFRED S. REYES
Councilor FERDIE D. MARCO
Councilor LEA F. CARLOS
Councilor VICTORIANO A. SABINIANO, Jr.
CounciIorNTNO MARTIN B. CRUZ
Councilor TITO F. ORTIZ
Councilor ANNA B. DAYAO
Councilor EFREN S. DE GUZMAN
Councilor ROBERTO C. PONCE
Counci.lor DONN CARLO B. FAVIS
And Vice-Mayor MARION S. ANDRES, M.D.
WHEREAS, Section 2 of the Local Govemment Code of l99l provides that the
Sangguniang Padungsod, as the legislative body of the City shall generate and maximize
the use of rcsources and r€venues for the development plans, programs, objectives and
priorities ofthe City as provided under Section l8 x x x and shall:
x x x" (ii) Enact ordinances levying, fees and charges, prescribing the rates
thereof for general and specific prposes and granting tG exemptiot s,
incentives or reliefs; "x x x
WHEREAS, Manila Electric Company (MERALCO), a public corporation duly
organized and existing under Philippine I-aws with office address d. LoWz Building
Ortigas Ave., Pasig City, is the owner of several real properties located at Urban Bliss
Barangka and loyola Grand Villas in Malanday all wirhin the teiritorial juridiction of
the City of Marikina and are acnrally used as mads and sidewalks;
WHEREAS, considering that these MERALCO properties had been and are continuously
utilized for public use the grant of tax exemption for the same isjust and equitable.
COUNCIL of MARIKINA, in session duly assembled:
l.
-SlC]IgN The City Govemment of Marikina hereby grants tax exemption on
MERALCO properties covered by rhe following technical description:
Nil^
/u
I
Ordinance No. 62
of
Series 2006
Pag" 2 of
AREA
COVERED BY TAX DECLARATION USE
m.
a. D-001-05635 4,014.83 sq. City road and sidewalk
m.
b. D-001-0s633 804 sq. Portion of Marcos Highway
SECTION 2. This Ordinance takes effect upon approval.
I hereby certif to the passage of the foregoing
Ordinance, which was duly approved by the City
Council of Marikina during its l9m Regular Session
held on May 24,2006.
LITA E. DE LEON
CERTIFIED & ATTESTED
TO BE DULY APPROVED:
IN S. ANDRES. M.D.
Mayor/Presiding Offi cer
2006
0 SEP
Approved by the Honorable City Mayor on
U,"rl,
MA. LOURDES C. FERNANDO
City Mayor
. .-. ke ng rinas
Pamehalaang Lungsod ng Mrrikina
Wry*
M/e
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Republic of the Philippines
CITY OF MARIKINA
5 April 2006 tr i.
The Honorable temberr
City Cottncil
Marikina City
Presiding Officer
Gentlemen:
May v,re respecttully request the honorable body for the llltEDlATE PASSAGE
of an ordinance granting tax exemptions to the properties of MEMLCO which
are used as roads and sidewalks by the city'
Attached are pertinent docurnents for your reference and perusal'
For your favorable aclion. Thank you.
E
LUNGSOD NG MAY MABUTING UGALI
(clw oF GOOD CONDUCT)
STA. ELENA. MARIKIi.I]A CITY, METRO UIANILA' PHIL 18OO TEL NOS €146-1634; 682'9279: 646-2360 TO 70 FAX NO 646-5277
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Republic of the Philippines
LOCAL BOARD OF ASSESSMENT APPEALS
Marikina City
MANILA ELECTRIC COMPANY,
Petitioner,
LBAA Case Nos.
-versus- In Re: Notice of Assessment
(af Tax Dec. Nos. ARPN E-
CITY ASSESSOR, CITY OF MARIKINA, OO5-OO348; E-OOS-OO314; E-
Respondent. OO5-OO315; E-OOS-OO317; E-
and, (b) Tax Declaration Nos.
D-OO1-O5637 (as revised bY
and,
E-OO1-O29O2); D-OO1-
05635 (as revised by E-OOI-
02900.
COMPROMISE AGREEMENT
COME NOW, the parties, MANILA ELECTRIC COMPANY
(Meralco), represented by ATTY. GIL S. SAN DIEGO, and MR.
SANTIAGO SP. RAMOS, City Assessor of Marikina City, to buy peace
and end litigation, respectfully manifest that they agreed on the complete
settlement of the above-entitled case and have in fact settled the above-
captioned case, in the following manner:
. The instant case arose when in 2OO2 tine City Assessor of
Marikina City assessed the following properties of Meralco, located at
Urban Bliss, Barangka and Loyola Grand Vil1as, Malanday, both in
Marikina, with the foilowing valuation:
Kind of Unit MARKET Assessm Assesse d Tax Due
ARPN I I I
F-005-00;lt 1 e58 1P6.000 ' 1 P5.749.000.00 I 20',. I P I.149.600.00 I lP 28,740.00
lor
Resrdential
i_orrs_r r
Residential lot
Re\idential lot
r.510.800.00 17.770.00
Residential lot
F.i)i)5-ool lli
E-00 I-1)1901
1as ler iscd b1 Conrnrercial lot
l,-00l'01900
!_E!-924fl0.q9 ].2X-LL2J
2. Contending that the above assessments are arbitrary,
unjust, excessive and contrary to declared economic policy, not being
based on the properties' actual use, Meralco protested the same but
nevertheless paid under protest the alleged realty taxes due thereunder,
and still paying under protest up to this time.
3. Recently, the parties agreed to settle the cases amicably to
put an end thereto and just to buy peace of mind. For purposes thereof
but ',^.ithout necessarily admitting liability, the parties hereby agree that
the valuation of the above-mentioned properties beginning taxable year
2O02 shall be as follows:
lqr Kind,otf Unit MARXET Assess A!!eq!cd Tax Recomputed Orieinal Tq4
Pe!1c!4 Ere!er!y-1 value V4!qE ment valug B4Le Tax
R.'l,i.u,i"
llri-Lill sr
t{e\rdential
Rcsidcrlirl
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lor
l-rll ilril lri
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Comnrcrcial
I tx)1,()190o ll'l
l.l.ll 0.) .t 9q?.I5 (X) 1.998.657 50
l'ark
.1.0u 8l
N.B.: rret of 6oyo discount because the property
is "sunken and undeveloped"
net of area of 8,572 sq. m. which consists
of:
(i) area occupied by transmission line
(1,142.O9 sq.m.)
(ii) area used as city roads and
pedestrian (4,014.83 sq. m) which is
exempt from real property tax
(iii) area used as city park (3,415.08 sq.
3Ook of unit value (P3,5O0.00 per sq. m.)
because the property is used as city park.
4. It is further agreed that the "payments under protest" made
by Meralco frorn 2OO2 up to the present sha-Il now be considered as
regular payments of the taxes due for the corresponding year, with any
excess payments to be applied to its future tax liability.
5. In addition, the parties agreed that petitioner's lot designated as
Lot No. 49-C-3-D-1 having an area of 8O4.2O square meters covered by
Tax Declaration ARPN No. D-0O1-05633 and presently being used as part
of Marcos Highway shall likewise be exempted from the payment of taxes
starting the taxable year 2OO2. The annual tax payment of P 45,236.25
or a total payment amounting to P180,945'OO for this particular lot since
2002 will be applied against petitioner's other properties' realty taxes
starting taxable year 2OO6.
WHEREFORE, it is respectfully prayed to this Honorable Board
that the foregoing compromise agreement submitted by the parties, duly
assisted by their respective counsel, be approved and that the Honorable
Board renders judgment on the basis thereof.
Respectfully submitted. December 8, 2005.
MANILA ELECTRIC COMPANY
(Petitioner)
Represented by,
ice-President &
Head, Legal Services
r
I
V Assisted br':
RAUL NANCY V. TEYLAN
Couf -Appellant Counsel for Respondent
gLrrf,lr., Lopez Bttilding City Legal Officer
ave., Pasig City City Hall, Marikina City
PTR No
IBP No.
Pasig City Chapter
Roll No. 35522
MCLE No. I-0009490
NOTICE
LBAA Secretary
Greetings:
Kindly foregoing COMPROMISE AGREEMENT for the
consid of the Honorable Board upon receipt hereof.
NANCY V. TEYLAN
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