Section 82. Resignation of Elective Local Officials. —

1. Resignations by elective local officials shall be deemed effective only upon acceptance by the following authorities:

   1. The President, in the case of governors, vice-governors, and mayors and vice-mayors of highly urbanized cities and independent component cities;

   2. The governor, in the case of municipal mayors, municipal vice-mayors, city mayors and city vice-mayors of component cities;

   3. The sanggunian concerned, in the case of sanggunian members; and

   4. The city or municipal mayor, in the case of barangay officials.

2. Copies of the resignation letters of elective local officials, together with the action taken by the aforesaid authorities, shall be furnished the Department of the Interior and Local Government.

3. The resignation shall be deemed accepted if not acted upon by the authority concerned within fifteen (15) working days from receipt thereof.

4. Irrevocable resignations by sanggunian members shall be deemed accepted upon presentation before an open session of the sanggunian concerned and duly entered in its records: Provided, however, That this subsection does not apply to sanggunian members who are subject to recall elections or to cases where existing laws prescribe the manner of acting upon such resignations.