Provincial assessor, his deputy, appointment and powers of latter.
Section 7
SEC. 7. Provincial assessor, his deputy, appointment and powers of latter.—There shall be a provincial assessor wherever there is real property subject to the annual ad valorem tax. Except as otherwise specially provided, the provincial assessor or his deputy shall be appointed by the proper Department head upon nomination of the provincial board. He shall be a resident of the province to which appointed, and his salary shall be as fixed by the provincial board, with the approval of the Department head. The positions of assessor and deputy assessor shall not be primarily subject to the provisions of the Civil Service Law; but if any civil-service employee should be transferred to such position, his civil-service status and privileges shall not be thereby suspended or impaired. A Government officer or employee appointed to the position of assessor or deputy assessor may be allowed additional compensation for his services in such capacity which shall be fixed in his appointment. The oath of office of a provincial assessor and deputy assessor shall contain a statement to the effect that the affiant will appraise the real property subject to taxation in the province at its true value in money, as required by law. The provincial assessor shall be the officer in charge of assessment in the province. In the performance of the duties devolving upon the provincial assessor, he shall be authorized from time to time as occasion may require, and subject to the provisions of this Act and of any lawful regulations pursuant thereto: To establish a systematic method of assessment. To prepare a map showing graphically all property subject to the tax in his province and gather all data concerning the same. To keep a record of all transfers of land, leases and mortgages of real property, rentals, insurance, and cost of construction of buildings and other improvements on land for assessment purposes. To receive proper declarations of property not previously declared by the owner, or to make official declarations therefor, as the case may require. To fix the value of real property not previously assessed and to assess the same for taxation according to law. To cancel the declaration of an original owner of property which has changed ownership and to substitute therefor the new declaration in the name of the new owner. To cancel, in case that more than one declaration of the same property is received, all except the one properly made; but if any declarant shall object to the cancellation of his declaration, such declaration shall not be canceled but the fact shall be noted thereon and in the proper book of record, and similar notation shall be made on the duplicate declaration. In this case, preference shall be given to the declaration of the person who has the best title to the property, or, in default thereof, to the person who has possession of the property. To cancel, raise, or lower, as the case may require the assessment of any parcel or item of real property in any municipality or of the property of any owner or owners therein whenever it appears that the existing assessment, whether originally proper or not, does not conform to the requirements of law, but no assessment shall be lowered or cancelled without the previous approval of the municipal council. In case of disagreement between the assessor and the council, the matter may be taken in appeal to the provincial board within thirty days after receipt of the notice by the owner of the property, and the decision of the board shall be final. In the exercise of this power, the provincial assessor shall eliminate from the list of taxable property all property which, being exempt, has been improperly included in the same; upon recommendation of the municipal council he shall decrease the assessment where property previously assessed has suffered a permanent loss of value by reason of storm, flood, fire, or other casualty; and shall increase the assessment where taxable improvements have been made upon property subsequent to the last previous assessment.