Section 30Sec./Art. 30

The Assistant City Assessor. -

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

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

(c) The assistant city assessor shall assist the city assessor and perform such other duties as the latter may assign to him. He shall have the authority to administer oaths on all declarations of all real properties for purposes of assessment.