Organization, Powers and Functions of the Local Board of Assessment Appeals.
Section 31
SEC. 31. Organization, Powers and Functions of the Local Board of Assessment Appeals.—The Local Board of Assessment Appeals shall be composed of three members: the Register of Deeds, as Chairman, the Provincial or City Auditor and the Provincial or City Engineer, as Members, who shall serve as such in an ex-officio capacity without additional compensation. In provinces or cities without Provincial or City Engineers, the Highway District Engineer shall serve as member of the Board, likewise in an ex-officio capacity without additional compensation. In the absence of a regular appointee, the officer performing the duties of the Register of Deeds, or the Provincial or City Auditor, or the Provincial, City or Highway District Engineer whether in an acting capacity or as a duly-designated officer-in-charge shall automatically become the Chairman or member of the said Board, as the case may be. The Chairman of the Board shall have the power to designate any government employee of the province or city to serve as Secretary of the Board also without additional compensation. The Chairman and members of the Local Board shall enter into the duties of their respective positions without need of further appointment or special designation immediately upon approval of this Code. The members of the Board shall each take the following oath, copy of which shall be furnished the Secretary of Finance: "I ______________________________, having been appointed to the position of ______________________________, hereby solemnly swear that I will well and faithfully discharge to the best of my ability and duties of my present position and of all others I may hereafter hold under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines; and that I will obey the laws, legal orders, and decrees promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the provincial or city assessor submitted for any decision, and that impose this obligation upon myself voluntarily without mental reservation or purpose of evasion. So help me God. ______________________________ Signature Subscribed and Sworn to before me this ________ day of ____________________ A.D. at ______________________Philippines. _____________________________________ Signature of Officer Administering Oath