Section 28Sec./Art. 28

The City Assessor. -

(a) The city assessor must be a citizen of the Philippines, a resident of the City of Borongan, 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 years immediately preceding from 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 evaluation and assessment of real properties for taxation purposes;

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

(4) Install and maintain real property identification and. accounting systems;

(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 value of different classes of real properties in accordance with the provisions of the Local Government Code of 1991;

(9) Issue, upon the request of any interested party, certified copies of assessment records of real properties 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 the sangguniang panlungsod;

(11) Attend personally, or through an authorized representative, all sessions of the local Board of Assessment Appeals whenever his assessment is the subject of the appeal and present or submit any information or record in his possession, as may be required by the Board; and

(12) 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.