The city assessor—His powers and duties.
Section 29
SEC. 29. The city assessor—His powers and duties.— There shall be a city assessor who shall have charge of the department of assessment. He shall receive a salary in accordance with existing laws. The city treasurer shall act as city assessor ex-officio until the City Council by ordinance, provides otherwise, at which time the city assessor shall be appointed as heretofore provided. He shall have the following powers and duties; (a) The city assessor or his duly authorized deputies shall assess all lands, buildings, and other real properties subject to taxation within the jurisdiction of the city, and for this purpose he and his authorized deputies are empowered to administer oaths authorized to be administered in connection with the valuation of real estate in the city and the names of owners thereof, with a brief description of the property opposite each name and the cash value of the property; 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 the real estate for the purpose of examining and measuring it, and may summon witnesses, administer oaths to the owners and subject them to examination concerning the amount of real estate, its ownership and cash value; and He may, if necessary, examine the records of the register of deeds of the Province of Camarines Sur showing the ownership of real estate in the city.