Section 13
SEC. 13. Section thirty-one of the same Act, as amended is further amended to read as follows: "SEC. 31. The City Assessor—His powers and- duties.— The city assessor shall have charge of the department of assessment. He shall receive a salary of not exceeding six thousand pesos per annum. There shall also be an assistant city assessor who shall receive a salary of not exceeding four thousand eight hundred pesos per annum. He shall perform the duties and exercise the powers of the city assessor, in the event of sickness, absence or other temporary incapacity of the city assessor. The city assessor and his authorized deputies are empowered to administer any oath authorized in connection with the valuation of real estate for the assessment and collection of taxes: He shall make the list of the taxable real estate in the city arranging in the order of the lot and block numbers the names of the owners thereof, with a brief description of the property opposite each such names and the cash value thereof. In making this list, the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not prevent him thereby from considering other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his representatives may enter upon the real estate for the purpose of examining and measuring it, and may summon witnesses, administer oath to them, and subject them to examination concerning the ownership and the amount of real estate and its cash value. He may, if necessary, examine the records of the office of the Register of Deeds in the Province of Rizal showing the ownership of the real estate in the city. The city treasurer shall act as city assessor until the Municipal Board by ordinance, approved by the Department Head, provides otherwise."