USAID. MISSION TO PHILIPPINES
LOAN IS PROVIDED TO THE GOVT OF THE PHILIPPINES TO IMPLEMENT A REAL PROPERTY TAX ADMINISTRATION (RPTA) SYSTEM IN 576 MUNICIPALITIES AND 56 CITIES (EXCLUDING THE CITY OF CEBU AND METRO MANILA.
1978
Abstract
RPTA SYSTEM COMPONENTS INCLUDE TAX MAPPING, PROPERTY ASSESSMENT, TAX RECORDS CONVERSION AND MANAGEMENT, AND TAX COLLECTION. TAX MAPPING IS THE METHOD BY WHICH REAL PROPERTY IS DISCOVERED, ITS OWNER IDENTIFIED, AND THE PARCEL INVENTORIED. AERIAL PHOTOS. GEODETIC MAPS, AND OTHER ENGINEER CONTROLLED SURVEY DATA WILL BE UTILIZED IN THE DISCOVERY AND IDENTIFICATION OF REAL PROPERTY PARCELS. THE PHOTOS AND GEODETIC MAPS ARE THE BASES FOR CONSTRUCTING TAX MAPS, WHICH PROVIDE A GRAPHIC INVENTORY OF ALL REAL PROPERTY PARCELS, EACH WITH A UNIQUE PROPERTY INDEX NUMBER. IN THE TAX ASSESSMENT COMPONENT,A METHOD OF APPRAISING ALL ITEMS OF REAL PROPERTY AT FULL CURRENT MARKET VALUE WILL BE ESTABLISHED. ONCE PROPERLY MAPPED AND INVENTORIED, REAL PROPERTY WILL BE APPRAISED AT ITS FULL MARKET VALUE. ASSESSMENT LEVELS. BASED ON LAND USE, WILL BE APPLIED, RESULTING IN THE ASSISGNMENT OF AN ASSESED VALUE FOR EACH PARCEL. IN THE TAX RECORDS AND MANAGEMENT COMPONENT,A METHOD WILL BE ESTABLISHED WHEREBY OFFICIAL RECORDS SUCH AS TAX DECLARATIONS. ASSESSMENT ROLES, AND INDEX SYSTEMS ARE MAINTAINED IN SUCH A MANNER THAT THEY REFLECT THE CURRENT STATUS OF ALL REAL PROPERTY OWNERSHIP AND ASSESSED VALUE. THIS OPERATION ESTABLISHES THE CONTROL LINK BETWEEN TAX ASSESSMENT AND TAX COLLECTION. THE TAX COLLECTION COMPONENT WILL CONSIST OF COLLECTING, RECORDING, ACCOUNTING, AND DISPOSING OF REAL PROPERTY TAXES, BOTH CURRENTLY COLLECTIBLE AND DELINQUENT. EMPHASIS WILL BE GIVEN TO THE DISSEMINATION OF PUBLIC INFORMATION PERTAINING TO THE PURPOSES AND METHODS OF REAL PROPERTY TAXATION, AND THE METHODICAL APPLICATION O TAX COLLECTION ENFORCEMENT MEASURES AS PRESCRIBED BY LAW. PROJECT WILL BE THE JOINT RESPONSIBILITY OF THE DEPT OF FINANCE AND THE DEPT OF LOCAL GOVT AND COMMUNITY DEVELOPMENT ...
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