Section 27Sec./Art. 27

The City Assessor. -

(a) The city assessor must be a citizen of the Philippines, a resident of the City of Valenzuela, of good moral character, a holder of a college degree preferably in civil or mechanical engineering, commerce or any other related course from a recognized college or university, and a first grade civil service eligible or its equivalent. He must have acquired experience in real property assessment work or in any related field for at least five (5) years immediately preceding the date of his appointment.

(b) The city assessor shall receive such compensation, emoluments and allowances as may be determined by law.

(c) The city assessor shall take charge of the city assessor's office, and shall:

(1) Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;

(2) Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of real properties for taxation purposes;

(3) Establish a systematic method of real property assessment;

(4) Install and maintain a real property identification and accounting system;

(5) Prepare, install and maintain a system of tax mapping, showing graphically all properties subject to assessment and gather all data concerning the same;

(6)Conduct frequent physical surveys to verify and determine whether all real properties within the City are properly listed in the assessment rolls;

(7) Exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the City;

(8) Prepare a schedule of the fair market values of the different classes of real properties in accordance with the provisions of the Local Government Code;

(9) Issue, upon request of any interested party, certified copies of assessment records of real property and all other records relative to its assessment, upon payment of a service charge or fee to the city treasurer;

(10) Submit every semester a report of all assessments, as well as cancellations and modifications of assessments, to the city mayor and sangguniang panlungsod; and

(11) Perform such other duties and functions and exercise such other powers as provided for under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and those that are prescribed by law or ordinance.