TUDELA, Cebu — The small island town of Tudela leads other towns in the entire province of Cebu in tax efficiency as it collected 265 percent more than its set target in 2010.

Although it collected only P1.008 million in real property tax (RPT) in 2010, Tudela recorded 265 percent more than its target of P379,561, making it the most efficient town in terms of RPT collection.

Efficiency rating is based on how a particular town meets its collection target, which is the sum of past and present delinquencies, plus 20 percent of the sum, said Bureau of Local Government Finance official, Herminigilda Garsula.

Cebu’s 44 towns collected P233.282 million in RPT, of which 35 percent, or P81,648,827 went to provincial coffers, as mandated by Section 271 of the Local Government Code.

Based on the Provincial Treasurer’s RPT Collection Efficiency report, Consolacion’s target RPT collection was only P25.787 million. But the town treasurer collected P40 million, the highest among all towns, with a 155.06 percent efficiency rating.

The town of Dalaguete landed on the bottom of the list with only P2.231 million collection, which is more than P12 million short of its P15.826 million target.

Overall, the entire province fell short by P104 million as it only collected a total of P233,282,363 in RPT from its target of P337,917,988 for the entire 2010.