The Municipal Deputy Assessor.
Section 90
SEC. 90. The Municipal Deputy Assessor.—There is hereby created in every municipality the position of municipal deputy assessor, who shall be appointed by the provincial assessor with the approval of the Secretary of Finance. The salary of the municipal deputy assessor shall be equal to the basic salary authorized by law for the municipal treasurer of the same municipality, one-third of the annual rate to be paid from the provincial general fund and two-thirds, from the municipal general fund. Within one year from the date of approval of this Code, the position of Municipal Deputy Assessor shall be created and provided for in the corresponding provincial and municipal budgets and filled in accordance with the provisions of this Section. Any person with a bachelor's degree in law, civil or mechanical engineering, commerce or business administration, or any other related collegiate course and who possesses an appropriate civil service eligibility shall be deemed qualified for appointment as municipal deputy assessor. A two-year experience in assessment work may be substituted for every year lacking in the educational requirement: Provided, however, That the appointee shall have completed at least two years of any of the college courses abovementioned. The Municipal Deputy Assessor shall perform all the duties and functions related to the appraisal and assessment for taxation purposes of real property situated within the municipality under the direct and immediate supervision of the provincial assessor. In municipalities belonging to the fourth class category or lower, the municipal treasurer may be appointed ex-officio deputy assessor by the provincial assessor upon recommendation of the provincial treasurer: Provided, however, That such municipal treasurer possesses the minimum qualification requirements prescribed herein: Provided, further, That no ex-officio appointment shall extend beyond twelve months from the date of issue unless renewed by the appointing authority; and Provided, finally, That the appointment of a municipal treasurer as ex-officio deputy assessor shall cease and be considered terminated upon the appointment of a regular municipal deputy assessor as herein provided. A municipal treasurer appointed as ex-officio deputy assessor shall receive additional compensation equivalent to not more than twenty per cent of his basic salary payable by the municipality. In no case however shall his basic salary plus such additional compensation exceed the basic salary authorized for a municipal treasurer of the next higher class of municipality. Municipal treasurers who at the time of approval of this Code are already appointed as ex-officio deputy assessors shall continue in such capacity until the appointment of a regular municipal deputy assessor in accordance with this Code.