The City Assessor—His powers and duties.
Section 38
SEC. 38. The City Assessor—His powers and duties.— There shall be a city assessor who shall have charge of the department of assessment. The city treasurer shall act as city assessor ex-officio with an additional compensation of one thousand two hundred pesos per annum until the Municipal Board, 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 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 for the assessment and collection of taxes: Provided, That no increase in the assessment of a particular real estate shall be made oftener than once every ten years. (b) He shall make a list of the taxable real estate in the city and the names of the owners thereof, with a brief description of the property opposite each such names 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. or 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 oath to them, and subject them to examination concerning the amount of real estate, its ownership and cash value. (c) He may, if necessary, examine the records of the register of deeds of the Province of Batangas showing the ownership of real estate in the city.