Article 149p. 149

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

appointee shall have completed at least two years of any

of the college courses abovementioned.

The Municipal Deputy Assessor shall perform all the

duties

and

functions

related

to

the

appraisal

and

assessment

for

taxation

purposes

of

real

property

situated within the municipality under the direct and

immediate supervision of the provincial assessor.

In

the

municipalities

belonging

to

the

fourth class

category

or

lower,

the

municipal

treasurer

may be

appointed ex-officio deputy assessor by the provincial

assessor

upon

recommendation

of

the

provincial

treasurer:

Provided,

however,

That

such

municipal

treasurer

possesses

the

minimum

qualification

requirements prescribed herein; Provided, further, That

no ex-officio appointment shall extend beyond twelve

months from the date of issue unless renewed by the

appointing

authority;

and

Provided, finally, That the

appointment of a regular municipal treasurer as ex-officio

deputy

assessor

shall

cease

and

be

considered

terminated upon the appointment of a regular municipal

deputy assessor as herein provided.

A municipal treasurer appointed as ex-officio deputy

assessor shall receive additional compensation equivalent

to not more than twenty percent of his basic salary

payable by the municipality. In no case however shall his

basic salary plus such additional compensation exceed

the basic salary authorized for a municipal treasurer of

the next higher class of municipality.

Municipal treasurers who at the time of approval of this

Code are already appointed as ex-officio deputy assessors

shall continue in such capacity until the appointment of a

regular municipal deputy assessor in accordance with

this Code.

Section 90-A.

(a) The position title of Municipal Deputy Assessor is

hereby changed to Deputy Provincial and Municipal

Assessor.

Municipal Deputy Assessors, who, at the time of the

approval

of

this

Decree,

are

holding

permanent

appointments shall continue in such capacity without the

necessity of issuance of new appointments: Provided,

However, That they shall henceforth be known as Deputy

Provincial and Municipal Assessors.

(b) Beginning January 1, 1979, the position of Deputy

Provincial and Municipal Assessor shall be created in all

municipalities.

No new appointment for Ex-Officio Deputy Assessor shall

be issued beginning January 1, 1979, Provided, However,

That those holding appointments as such as Ex-Office

Deputy Assessor at the time of the approval of this

Decree

may

continue

in

Office

as

such

until

the

appointment

of

a

regular

Deputy

Provincial

and

Municipal

Assessor,

or

upon

expiration

of

the

twelve-month

period

covered

by

his

present

appointments, whichever comes earlier.

(c) Any person with a bachelor's 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

other

related

college

course;

has

qualified in an appropriate civil service examination and

has acquired at least two years experience in real property

assessment

work,

shall

be

deemed

qualified

for

appointment

as

Deputy

Provincial

and

Municipal

Assessor.

A

two-year

experience

in

real

property

assessment work may be substituted for every year

lacking in the abovementioned educational requirement;

Provided,

However,

That

the

appointee

shall

have

completed at least two years of any of the college courses

abovementioned.

(d) A municipality may create the position of Assistant

Municipal Assessor, whose salary shall be equal to the

rate authorized for the Assistant Municipal Treasurer of

the same municipality, payable from the municipal funds.

The Assistant Municipal Assessor upon recommendation

of the Deputy Provincial and Municipal Assessor shall be

appointed

by

the

Provincial

Assessor

upon

recommendation of the Deputy Provincial and Municipal

Assessor, subject to the approval of the Secretary of

Finance. In the municipalities of Metropolitan Manila, the

Assistant Municipal Assessor shall be appointed by the

Commissioner for Finance of the Metropolitan Manila

Commission upon recommendation of the Municipal

Assessor and with the approval of the Secretary of

Finance. The educational requirements prescribed for the

position of Deputy Provincial and Municipal Assessor shall

likewise

apply

to

the

Assistant

Municipal

Assessor,

provided, however, that he possesses an appropriate civil

service eligibility and at least one year experience in real

property assessment work. For every year lacking in the

aforementioned educational requirements, a two-year

experience in real property assessment work may be

substituted; Provided, That the appointee shall have

completed at least two years of any of the college courses

aforementioned. (as created by PD 1383)

Section 91. Supervision over local assessment offices. The

Secretary

of

Finance

shall

exercise

direct

executive

supervision

over

local

assessment

affairs

and

the

assessment

offices

of

provincial,

city

and municipal

governments

and,

for

this purpose, there is hereby

created a division in the Department of Finance which

shall discharge all powers, duties and functions that may

be

deemed

necessary

in,

or

are

pertinent

to,

the

administration

of

the

real

property

tax

and

the

implementation of the provisions of this Code.

The

head

of

this

division

shall

in

no

case

receive

compensation

and/or

emoluments

lower than those

authorized

for

the

regular

division

chiefs

of

the

Department.

Sufficient

funds

for

the operation and

maintenance of said division shall be included in the

annual appropriations of the Department.

CHAPTER IX SPECIAL PROVISIONS

Section 92. Basis for payment of just compensation in

expropriation

proceedings.

In

determining

just

compensation when private property is acquired by the

government for public use, the basis shall be the market

value declared by the owner or administrator or anyone

having legal interest in the property, or such market value

as determined by the assessor, whichever is lower.

Section 93. Educational institutions exempt from the real

property

tax.

Non-stock

or

non-profit

educational

institutions owning real property, the total assessed value

of which does not exceed thirty thousand pesos, as well

as Education Foundations organized under Republic Act

No. 6055, shall be exempt from the payment of realty

taxes provided for under this Code.

Section 94. Assessment loan revolving fund. The sum of

fifty million pesos is hereby appropriated out of the

unallocated balance of internal revenue allotments to

local governments, after distribution of their individual

shares pursuant to Section One of Presidential Decree No.

144, as amended, to constitute an Assessment Loan

Revolving

Fund

for

financing

tax-mapping

projects,

periodic revisions of assessments, and other real property

assessment

programs

of

provinces,

cities,

and

municipalities. Such fund shall be administered by the

Secretary of Finance and shall be loaned without interest

to provinces, cities, and municipalities under such terms

and conditions as he may impose. (Amending Section 94

of P.D. No. 464 (Real Property Tax Code), Presidential

Decree No. 1002, [September 22, 1976])

Section

95.

General

assessment

revision,

expenses

incident thereto. Provincial, city and municipal boards or

councils shall provide the necessary appropriations to

underwrite

or

defray

expenses

incident

to

general

revision

of

real property assessments, using for the

purpose any unappropriated balances in the general,

road and bridge and/or permanent public improvement

funds, or any underestimated revenues accruing thereto,

© Compiled by RGL

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