Appointment, Qualifications, Compensation, Powers and Duties.
Section 214
SEC. 214. Appointment, Qualifications, Compensation, Powers and Duties.— (1) The provincial 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 provincial 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 provincial assessor shall receive such compensation, allowances and other emoluments as may be provided by law or ordinance. (4) The provincial assessor shall: (a) Initiate, review, and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the assessment and revision of real property values; (b) Establish a systematic method of assessment; (c) Install and maintain a real property identification and accounting system; (d) Prepare, install and maintain a system of tax-mapping, showing graphically all property subject to assessment and gather all data concerning the same; (e) Make frequent physical surveys to check and determine whether all real property within the locality are properly listed in the assessment rolls; (f) Appraise all real property at current market value and conduct regular ocular inspection to determine if they are assessed correctly; (g) Keep a record of all transfers, leases, and mortgages of real property, rentals, insurance, and cost of construction of buildings and other improvements on land for assessment purposes; (h) Apply uniformly the assessment levels for the current market value of all property subject to assessment; (i) Cancel all assessments, except those which are properly made, in case several assessments have been made for the same property; (j) Cancel, raise, or lower, as the case may require, the assessment of any parcel or item of real property in the locality; (k) Issue certified copies of assessment records of real property and all other records relative to its assessment upon payment of a service charge or fee to the provincial treasurer; (l) Submit a report every semester of all assessments as well as cancellations and modifications of assessments done during the period, to the governor, each member of the sangguniang panlalawigan, and all mayors of component cities and municipalities; and (m) Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.