Appointment, Qualifications, Compensation, Powers and Duties.
Section 183
SEC. 183. Appointment, Qualifications, Compensation, Powers and Duties.— (1) The city assessor shall be appointed by the President of the Philippines upon recommendation of the Minister of Finance, subject to civil service law, rules and regulations. (2) No person shall be appointed city assessor unless he is a citizen of the Philippines, of good moral character, a holder of a degree preferably in law, civil or mechanical engineering, commerce or any other related course from a recognized college or university, a first grade civil service eligible or its equivalent, and has acquired experience in real property assessment work or in any related field for at least five years. (3) The city assessor shall receive such compensation, allowances and other emoluments as may be provided by law or ordinance. (4) The city assessor 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 city and gather all necessary data concerning the same; (d) Make frequent physical surveys to check and determine whether all real property within the city are property 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 prop¬erty 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 correct 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 panlungsod; (l) Make a report every semester of all assessments during said period and submit copies of said report to all the officials of the city government including the sangguniang barangays; and (m) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.