13.4 Our inquiry with the Municipal Treasurer revealed that, to improve the collection
of real property tax delinquencies, tax reminders were sent to delinquent
taxpayers in both current and prior years. However, due to the absence of a formal
filing system and monitoring process, relevant data on these reminders and
corresponding payments could not be retrieved.
13.5 In addition to sending the tax reminders, the Municipal Treasurer conducted an
information drive for taxpayers by visiting the barangays where assemblies are
held and broadcasting information campaigns via radio and social media.
Furthermore, the Punong Barangays were urged to support the collection of real
property taxes, as their respective barangays directly benefit from the barangay
share of RPT. This additional revenue strengthens their financial capacity for
allocating funds to essential programs, projects, and activities. Moreover,
agrarian reform beneficiaries or Certificates of Land Ownership Award (CLOA)
holders were also informed of their obligation to pay real property taxes.
13.6 The Municipal Treasurer disclosed that they recently failed to post the notice of
delinquency as required under Section 254 of R.A. No. 7160 at the main entrance
of the municipal hall and in publicly accessible and conspicuous places in each
barangay of the Municipality. It has not been the Municipality’s practice to post
the notice of delinquency. The Municipal Treasurer mentioned that they are
awaiting a seminar on judicial and administrative remedies for real property tax
collection, which will equip them with the necessary knowledge and preparation
to effectively implement these measures.
13.7 Moreover, the Municipal Treasurer and Assessor noted the necessity of cleansing
the inventory of real properties due to issues like duplication of tax declarations.
13.8 Due to the above circumstances, the collection of delinquent RPT was low,
putting the Municipality at risk of losing potential revenues that could be used to
finance development PPAs.
13.9 We recommended and the Municipal Treasurer and Municipal Assessor
agreed to conduct tax mapping to cleanse their records of real properties and
post the Notice of Delinquency in the Payment of RPT pursuant to Section
254 of R.A 7160.
13.10 We further recommended and it was agreed that, after the Notice of
Delinquency in the Payment of RPT is posted, Management avail itself of the
remedies provided under R.A. No. 7160 to collect delinquent taxes
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