Provincial or city assessor, his assistant and deputies and their appointments.
Section 88
SEC. 88. Provincial or city assessor, his assistant and deputies and their appointments.—There shall be a distinct and separate assessment office in every province or city under the charge of a provincial or city assessor, who shall be appointed by the President of the Philippines in the manner prescribed by law. The position of provincial or city assessor shall belong to the competitive service and its salary shall be as fixed by law. There shall be an Assistant Provincial or City Assessor in each assessment office, who shall be appointed by the provincial or city assessor in conformity with the provisions of the Civil Service Law, subject to the approval of the Secretary of Finance. The salaries of the Assistant Provincial or City Assessor shall likewise be as fixed by law. Upon the approval of this Code no person shall be appointed to the position of provincial or city assessor, or the position of assistant provincial or city assessor, unless he possesses a degree in law, civil or mechanical engineering, commerce, or any other related college course, has qualified in an appropriate Civil Service examination, and has acquired at least five years experience in real property assessment work. For every year lacking in educational attainment, a two-year experience in assessment work in addition to the foregoing five-year requirement may be substituted: Provided, That he shall have completed at least two years of any of the College Courses aforementioned. Upon the effectivity of this Code, vacant positions of provincial and city assessors and of assistant provincial and city assessors shall be filled in accordance with the provisions of this Section. The other employees in the assessment office, whose number and salaries shall be fixed by the provincial Board or Municipal Board or City Council, shall be appointed by the Provincial Governor or City Mayor upon recommendation of the provincial or city assessor, in conformity with the provisions of the Civil Service Law: Provided, That there shall be in each provincial or city assessment office at least three deputy assessors to perform full-time field assessment work. Any person with at least two years college education and two years experience in assessment work and who possesses an appropriate civil service eligibility shall be deemed qualified for appointment as a deputy assesor. The oath of office of provincial or city assessors and assistant provincial or city assessors shall contain a statement to the effect that the affiant shall appraise real property subject to assessment at its current market value in accordance with this Code.