List of taxable real estate, how made;—examination of witnesses and register of deeds records.
Section 46
SEC. 46. List of taxable real estate, how made;—examination of witnesses and register of deeds records.—The list of the taxable real estate in the city and the names of owners shall be arranged in the order of the lot block numbers, with a brief description of the property opposite each such name and the cash value thereof. In making the 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 other evidence on the subject and exercising his own judgment in respect thereto or the purpose of completing this list, he and his representative 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. He may, if necessary, examine the records of the office of the Register of Deeds in the Province of Bohol showing ownership of real estate in the City. The City Assessor shall have assistants and such other personnel to assist him with his duties as may be provided for from time to time by appropriation ordinances.