Article 148p. 148

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

CHAPTER VIII ORGANIZATION, FUNCTIONS

AND SUPERVISION

Section 88. Provincial or city assessor, his assistant and

deputies and their appointments. There shall be a distinct

and separate assessment office in every province or city

under the charge of a provincial or city assessor, who shall

be appointed by the President of the Philippines in the

manner prescribed by law. The position of provincial or

city assessor shall belong to the competitive service and

its salary shall be as fixed by law.

There shall be an Assistant Provincial or City Assessor in

each assessment office, who shall be appointed by the

provincial

or

city

assessor

in

conformity

with

the

provisions of the Civil Service Law, subject to the approval

of the Secretary of Finance. The salaries of the Assistant

Provincial or City Assessor shall likewise be as fixed by law.

Upon the approval of this Code, no person shall be

appointed to the position of provincial or city assessor or

assistant provincial or city assessor, unless he possesses a

degree in law, civil, mechanical, industrial, agricultural or

geodetic engineering, architecture; forestry; agriculture;

commerce or business administration; or a bachelor's

degree

in

education,

arts

and

sciences,

major

in

mathematics or statistics; or any related courses; has

qualified in an appropriate Civil Service Examination and

has acquired at least five years experience in real property

assessment work, or at least three years in the case of

assistant provincial or city assessor. For every year lacking

in educational attainment, a two-year experience in real

property assessment work in addition to the foregoing

experience requirement may be substituted, Provided,

However, That he shall have completed at least two years

of

any

of

the

college

courses

aforementioned.

(as

amended by PD 1383)

Upon the effectivity of this Code, vacant positions of

provincial and city assessors and of assistant provincial

and city assessors shall be filled in accordance with the

provisions of this Section.

The other employees in the assessment office, whose

number and salaries shall be fixed by the Sangguniang

Panlalawigan or Panlungsod shall be appointed by the

Provincial Governor or City Mayor upon recommendation

of the provincial or city assessor, in conformity with the

provisions of this Section and the Civil Service Law:

Provided, That there shall be in each provincial or city

assessment office one Chief Deputy Assessor and at least

three

deputy

assessors

to

perform

full-time

field

assessment work. Any person with at least two years

college education in any of the courses required for

provincial

or

city

assessor

and

who

possesses

an

appropriate

Civil

Service

eligibility

shall

be

deemed

qualified for appointment as Chief Deputy Assessor if he

has at least three years' experience, both in real property

assessment work. The Chief Deputy Assessor shall be

appointed by the Provincial Governor or City Mayor upon

recommendation of the Provincial or City Assessor, as the

case may be, in conformity with the provisions of this

Section and the Civil Service Law, subject to the approval

of the Secretary of Finance. (as amended by PD 1383)

The oath of office of provincial or city assessors and

assistant

provincial

or

city assessors shall contain a

statement to the effect that the affiant shall appraise real

property subject to assessment at its current market

value in accordance with this Code.

Section 89. Powers and duties of provincial or city

assessor. The provincial or city assessor shall:

(a) Establish a systematic method of assessment in the

manner prescribed herein and in accordance with rules

and regulations issued by the Secretary of Finance.

(b) Install and maintain a real property identification and

accounting

system

conforming

to

the

standards

prescribed by the Secretary of Finance.

(c) Prepare, install and maintain a system of tax mapping

showing graphically all property subject to assessment in

his

province

or

city

and

gather

all

necessary

data

concerning the same.

(d)

Make

frequent

physical

surveys

to

check

and

determine whether all real property within the locality are

properly listed in the assessment rolls.

(e) Appraise all items of real property at current market

value in accordance with this Code and conduct regular

ocular inspection trips to determine if all properties are

assessed correctly.

(f) Keep a record of all transfers, leases and mortgages of

real property, rentals, insurance, and cost of construction

of buildings and other improvements on land, and land

income for assessment purposes.

(g) Apply uniformly the assessment levels fixed in Section

twenty hereof to the current market value of all property

subject to assessment.

(h)

Cancel

all

of

the

assessments,

in

case

several

assessments are made for the same property, except the

one

property

make,

but

if

any

assessee

or

his

representative shall object to the cancellation of the

assessment made in his name, such assessment shall not

be cancelled but the fact shall be noted on the tax

declaration and assessment rolls and other property

books of record. Preference, however, shall be given to the

assessment of the person who has the best title to the

property, or in default thereof, of the person who has

possession of the property.

(i) Eliminate from the assessment of taxable property

such properties which have been destroyed or which,

being exempt, have been improperly included in the

same;

decrease

the assessment where the property

previously assessed has suffered a permanent loss of

value by reason of storm, flood, fire, or other calamity; and

increase the assessment where improvement have been

made

upon

the

property

subsequent

to

the

last

assessment.

(j)

Attend

personally

or

thru

his

duly

authorized

representative

all

sessions

of

the

Local

Board

of

Assessment Appeals and present any information or

record in his possession as may be required by the Board

in

determining

the

correct

assessment

of

the

real

property under appeal.

(k) Issue certificates pertaining to or certified copies of

the assessment records of real property and all other

records relative to its assessment, upon payment of a

service charge or fee fixed therefor by the local board or

council.

(l)

Perform such other acts as may be required of

provincial or city assessor under this Code or other related

laws.

Section 90. The Municipal Deputy Assessor. There is

hereby created in every municipality the position of

municipal deputy assessor, who shall be appointed by the

provincial assessor with the approval of the Secretary of

Finance. The salary of the municipal deputy assessor shall

be equal to the basic salary authorized by law for the

municipal treasurer of the same municipality, one-third of

the annual rate to be paid from the provincial general

fund and two-thirds, from the municipal general fund.

Within one year from the date of approval of this Code,

the

position

of

Municipal

Deputy

Assessor shall be

created and provided for in the corresponding provincial

and municipal budgets and filed in accordance with the

provisions of this Section.

Any person with a bachelor's degree in law, civil or

mechanical

engineering,

commerce

or

business

administration, or any other related collegiate course and

who possesses an appropriate civil service eligibility shall

be

deemed

qualified

for appointment as municipal

deputy assessor. A two-year experience in assessment

work may be substituted for every year lacking in the

educational requirement: Provided, however, That the

© Compiled by RGL

148 of 201