Supervision ever local assessment offices.
Section 91
SEC. 91. Supervision ever local assessment offices.—The Secretary of Finance shall exercise direct executive supervision over local assessment affairs and the assessment offices of provincial, city and municipal governments and, for this purpose, there is hereby created a division in the Department of Finance which shall discharge all powers, duties and functions that may be deemed necessary in, or are pertinent to, the administration of the real property tax and the implementation of the provisions of this Code. The head of this division shall in no case receive compensation and/or emoluments lower than those authorized for the regular division chiefs of the Department. Sufficient funds for the operation and maintenance of said division shall be included in the annual appropriations of the Department. CHAPTER IX.—Special Provisions