Appointment, Qualifications, Compensation, Powers, Duties and Functions.
Section 159
SEC. 159. Appointment, Qualifications, Compensation, Powers, Duties and Functions.— (1) The municipal assessor shall be appointed by the Minister of Finance upon recommendation of the municipal mayor, subject to civil service law, rules and regulations. (2) No person shall be appointed municipal assessor unless he is a citizen of the Philippines, of good moral character, at least twenty-three years of age, a holder of a degree preferably in law, civil or mechanical engineering, commerce or business administration or any other related course from a recognized college or university, a first grade civil service eligible or its equivalent, and has at least three years experience in assessment work: Provided, however, That a two-year experience in assessment work may be substituted for every year of deficiency in educational requirement: Provided, further, That the appointee shall have completed at least two years of any of the aforementioned college courses. (3) The municipal assessor shall receive such compensation, allowances and other emoluments as may be provided by law or ordinance. (4) The municipal assessor shall submit a periodic report to the provincial assessor. He shall: (a) Establish a systematic method of assessment of real property in the manner prescribed by law and in accordance with rules and regulations issued by the Minister of Finance; (b) Install and maintain a real property identification and accounting system conforming to the standards prescribed by the Minister of Finance; (c) Prepare, install and maintain a system of tax mapping showing graphically all property subject to assessment in the municipality and gather all necessary data concerning the same; (d) Make frequent physical surveys to check and determine whether all real property within the municipality are listed in the assessment rolls; (e) Appraise all items of real property at current market value in accordance with law and conduct regular ocular inspections to determine if all properties are assessed correctly; (f) Keep a correct record of all transfers, leases and mortgages of real property, rentals, insurance, and cost of construction of buildings and other improvements on land and land income for assessment purposes; (g) Apply uniformly the assessment levels fixed by law to the current market value of all property subject to assessment; (h) Cancel assessments, in case several assessments have been 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 records. 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; (i) Eliminate from the assessment roll of taxable property those which have been destroyed or which, being exempted, have been improperly included in the same; decrease the assessment where property previously assessed has suffered a permanent loss of value by reason of storm, flood, fire or other calamity and increase the assessment where improvements have been made upon the property subsequent to the last assessment; (j) Attend personally or through 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 current assessment of the real property under appeal; (k) Issue certificates pertaining to, or issue certified copies of 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 sangguniang bayan; (l) Make a report every semester of all assessments during said period and submit copies of said report to all the officials of the municipal government including the sangguniang barangays; and (m) Exercise such other powers and perform such ether duties and functions as may be prescribed by law or ordinance.