Section 35
SEC. 35. The City Assessor—His powers and duties.&mdashThere shall be a city assessor who shall have charge of the department of assessment and who shall receive a salary of five thousand one hundred pesos per annum. The city assessor shall have the following powers and duties: (a) The city assessor and his authorized deputies are empowered to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment and collection of taxes. (b) He shall make a 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 name 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 be prevented thereby from considering any 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 oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cost value. (c) He may, if necessary, examine the records of the register of deeds of the province showing the ownership of real estate in the city.