The City Assessor.
Section 36
SEC.36. The City Assessor.—His powers, duties compensation.—There shall be a city assessor who shall have charge of the department of assessment and shall receive a salary of twelve thousand pesos per annum. 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. The city assessor shall have the following powers and duties: (a) The city assessor and his authorized deputies are feed to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment and collection of taxes; (b) To 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 hereof. 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 representative may enter upon the real estate for the purposes 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; and (c) He may, it necessary, examine the records of the register of deeds of the province showing the ownership of real estate in the city.