Powers and duties of the city assessor.
Section 53
SEC. 53. Powers and duties of the city assessor.—There shall be a city assessor, with a salary of eight thousand four hundred pesos per annum who shall have charge of the department of assessment. The city assessor and his authorized deputies, who are empowered to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment or collection of taxes, shall appraise and value all the real estate not expressly exempt, except machines, mechanical contrivances, instruments, tools, implements, appliances apparatus, and paraphernalia used for industrial, agricultural, or manufacturing purposes which shall be excluded from such valuation and assessment whether or not attached to lands or buildings. He shall prepare and file with the city treasurer before April first of every year a list of the real estate so valued which is exempt from taxation and a separate list of the taxable real estate: Provided, nevertheless, That if any taxpayer desires to pay his tax before April first the city assessor must furnish the city treasurer upon request a certified list of the assessed value of the real estates of such taxpayer pertaining to the year for which the tax is offered to be paid. Whenever the words "city assessor and collector" occur in this Article in relation to any matter pertaining to assessment, or property falling under such department, the same shall be deemed to mean the city assessor, and all the duties and powers heretofore devolving upon such officer shall hereafter be performed and exercised by the city assessor.