The Assistant Provincial Assessor.
Section 215
SEC. 215. The Assistant Provincial Assessor.— (1) The assistant provincial assessor shall be appointed by the Minister of Finance upon recommendation of the provincial governor, subject to civil service law, rules and regulations. (2) No person shall be appointed assistant 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 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 assistant provincial assessor shall receive such compensation, allowances and other emoluments as may be provided by law or ordinance. (4) The assistant provincial assessor shall assist the provincial assessor and perform such duties as the latter may assign to him. He shall have the authority to administer oaths on all declarations of real property for purposes of assessment.