Section 27Sec./Art. 27

The Provincial Assessor.

A. No person shall be appointed assessor unless he is a citizen of the Philippines, a resident of the Province, 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. The appointment of the provincial assessor shall be mandatory.

B. The assessor shall take charge of the assessor's office, perform the duties provided for under Book II of the Local Government Code of 1991, 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 property 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 province 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 province;

8. Prepare a schedule of the fair market value for the different classes of real properties, in accordance with Title 2, Book II of the Local Government Code of 1991;

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 treasurer;

10. Submit every semester a report of all assessments, as well as cancellations and modifications of assessments to the governor and the sangguniang panlalawigan; and

11. Exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinate with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provide all forms of assistance therefor:Provided, however,That, upon full provision by the component city or municipality concerned to its assessor's office of the minimum personnel, equipment and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said municipal assessor.

C. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.