Provincial or city assessor, his assistant and deputies and their appointments.
SEC. 88. Provincial or city assessor, his
assistant and deputies and their appointments.—There shall be a
distinct and separate assessment office in every province or city under
the charge of a provincial or city assessor, who shall be appointed by
the President of the Philippines in the manner prescribed by law. The
position of provincial or city assessor shall belong to the competitive
service and its salary shall be as fixed by law. There shall be an
Assistant Provincial or City Assessor in each assessment office, who
shall be appointed by the provincial or city assessor in conformity with
the provisions of the Civil Service Law, subject to the approval of the
Secretary of Finance. The salaries of the Assistant Provincial or City
Assessor shall likewise be as fixed by law.
Upon the approval of
this Code no person shall be appointed to the position of provincial or
city assessor, or the position of assistant provincial or city assessor,
unless he possesses a degree in law, civil or mechanical engineering,
commerce, or any other related college course, has qualified in an
appropriate Civil Service examination, and has acquired at least five
years experience in real property assessment work. For every year
lacking in educational attainment, a two-year experience in assessment
work in addition to the foregoing five-year requirement may be
substituted: Provided, That he shall have completed at least
two years of any of the College Courses aforementioned.
Upon the effectivity of this Code, vacant positions of
provincial and city assessors and of assistant provincial and city
assessors shall be filled in accordance with the provisions of this
Section.
The other employees in the assessment office, whose
number and salaries shall be fixed by the provincial Board or Municipal
Board or City Council, shall be appointed by the Provincial Governor or
City Mayor upon recommendation of the provincial or city assessor, in
conformity with the provisions of the Civil Service Law: Provided,
That there shall be in each provincial or city assessment office at
least three deputy assessors to perform full-time field assessment work.
Any person with at least two years college education and two years
experience in assessment work and who possesses an appropriate civil
service eligibility shall be deemed qualified for appointment as a
deputy assesor.
The oath of office of provincial or city assessors and
assistant provincial or city assessors shall contain a statement to the
effect that the affiant shall appraise real property subject to
assessment at its current market value in accordance with this Code.
Powers and duties of provincial or city assessor.
SEC. 89. Powers and duties of provincial or city assessor.—The
provincial or city assessor shall:
Establish a systematic method of assessment in the manner
prescribed herein and in accordance with rules and regulations issued
by the Secretary of Finance.
Install and maintain a real property identification and
accounting system conforming to the standards prescribed by the
Secretary of Finance.
Prepare, install and maintain a system of tax mapping
showing graphically all property subject to assessment in his province
or city and gather all necessary data concerning the same.
Make frequent physical surveys to check and determine
whether all real property within the locality are properly listed
in the assessment rolls.
Appraise all items of real property at current market
value in accordance with this Code and conduct regular ocular inspection
trips to determine if all properties are assessed correctly.
Keep a record of all transfers, leases and mortgages of
real property, rentals, insurance, and cost of construction of building
and other improvements on land, and land income for assessment purposes.
Apply uniformly the assessment levels fixed in Section
twenty hereof to the current market value of all property subject to
assessment.
Cancel all of the assessments, in case several assessments
are made for the same property, except the one properly made, but if
any assessee or his representative shall object to the cancellation of
the assessment made in his name, such assessment shall not be cancelled
but the fact shall be noted on the tax declaration and assessment rolls
and other property books of record. Preference, however, shall be given
to the assessment of the person who has the best title to the property,
or in default thereof, of the person who has possession of the property.
Eliminate from the assessment roll of taxable property
such properties which have been destroyed or which, being exempt, have
been improperly included in the same; decrease the assessment where
property previously assesed has suffered a permanent loss of value by
reason of storm, flood, fire, or other calamity; and increase the
assessment where improvement have been made upon the property
subsequent to the last assessment.
Attend personally or thru his duly authorized
representative all sessions of the Local Board of Assessment Appeals and
present any information or record in his possession as may be required
by the Board in determining the correct assessment of the real property
under appeal.
Issue certificates pertaining to or certified copies f the
assessment records of real property and all other records relative to
its assessment, upon payment of a service charge or fee fixed therefor
by the local board or council.
Perform such other acts as may be required of the
provincial or city assessor under this Code or other related laws.
The Municipal Deputy Assessor.
SEC. 90. The Municipal Deputy Assessor.—There is
hereby created in every municipality the position of municipal deputy
assessor, who shall be appointed by the provincial assessor with the
approval of the Secretary of Finance. The salary of the municipal deputy
assessor shall be equal to the basic salary authorized by law for the
municipal treasurer of the same municipality, one-third of the annual
rate to be paid from the provincial general fund and two-thirds, from
the municipal general fund. Within one year from the date of approval of
this Code, the position of Municipal Deputy Assessor shall be created
and provided for in the corresponding provincial and municipal budgets
and filled in accordance with the provisions of this Section.
Any
person with a bachelor's degree in law, civil or mechanical
engineering, commerce or business administration, or any other related
collegiate course and who possesses an appropriate civil service
eligibility shall be deemed qualified for appointment as municipal
deputy assessor. A two-year experience in assessment work may be
substituted for every year lacking in the educational requirement: Provided,
however, That the appointee shall have completed at least two
years of any of the college courses abovementioned.
The Municipal Deputy Assessor shall perform all the duties
and functions related to the appraisal and assessment for taxation
purposes of real property situated within the municipality under the
direct and immediate supervision of the provincial assessor.
In
municipalities belonging to the fourth class category or lower, the
municipal treasurer may be appointed ex-officio deputy assessor by the
provincial assessor upon recommendation of the provincial treasurer: Provided,
however, That such municipal treasurer possesses the minimum
qualification requirements prescribed herein: Provided, further,
That no ex-officio appointment shall extend beyond twelve months from
the date of issue unless renewed by the appointing authority; and Provided,
finally, That the appointment of a municipal treasurer as
ex-officio deputy assessor shall cease and be considered terminated upon
the appointment of a regular municipal deputy assessor as herein
provided.
A municipal treasurer appointed as ex-officio deputy
assessor shall receive additional compensation equivalent to not more
than twenty per cent of his basic salary payable by the municipality. In
no case however shall his basic salary plus such additional
compensation exceed the basic salary authorized for a municipal
treasurer of the next higher class of municipality.
Municipal
treasurers who at the time of approval of this Code are already
appointed as ex-officio deputy assessors shall continue in such capacity
until the appointment of a regular municipal deputy assessor in
accordance with this Code.
Supervision ever local assessment offices.
SEC. 91. Supervision ever
local assessment offices.—The Secretary of Finance shall exercise
direct executive supervision over local assessment affairs and the
assessment offices of provincial, city and municipal governments and,
for this purpose, there is hereby created a division in the Department
of Finance which shall discharge all powers, duties and functions that
may be deemed necessary in, or are pertinent to, the administration of
the real property tax and the implementation of the provisions of this
Code.
The head of this division shall in no case receive
compensation and/or emoluments lower than those authorized for the
regular division chiefs of the Department. Sufficient funds for the
operation and maintenance of said division shall be included in the
annual appropriations of the Department.
CHAPTER
IX.—Special Provisions
Basis for payment of just compensation in expropriation proceedings.
SEC. 92. Basis for payment of just compensation
in expropriation proceedings.—In determining just compensation when
private property is acquired by the government for public use, the basis
shall be the market value declared by the owner or administrator or
anyone having legal interest in the property, or such market value as
determined by the assessor, whichever is lower.
Educational institutions exempt from the real property tax.
SEC. 93. Educational institutions exempt from the
real property tax.—Non-stock or non-profit Educational institutions
owning real property, the total assessed value of which does not exceed
thirty thousand pesos, as well as Education Foundations organized under
Republic Act No. 6055, shall be exempt from the payment of reality taxes
provided for under this Code.
Assessment revolving fund.
SEC. 94. Assessment revolving fund.—The sum of
ten million pesos as hereby appropriated out of any funds in the
National Treasury not otherwise appropriated to constitute a special
fund to be known as the Assessment Revolving Fund to finance the
periodic general revision of real property assessments in provinces and
cities. Such fund shall be administered by the Secretary of Finance and
shall be loaned without interest to provinces and cities under such
terms and conditions as he may impose.
General assessment revision, expenses incident thereto.
SEC. 95. General assessment revision, expenses
incident thereto.—Provincial, city and municipal boards or councils
shall provide the necessary appropriations to underwrite or defray
expenses incident to the general revision or real property assessments,
using for the purpose any unappropriated balances in the general, road
and bridge and/or permanent public improvement funds, or any
underestimated revenues accruing thereto, or reversions of authorized
appropriations in their respective budgets which are not otherwise
urgently needed, any provision of existing laws to the contrary
notwithstanding.
All expenses incident to a general revision of property
assessments shall be divided equally between the province and the
municipality.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
