Real Property Tax Code

Section 88

Provincial or city assessor, his assistant and deputies and their appointments. There shall be a distinct and separate assessment office in every province or city under the charge of a provincial or city assessor, who shall be appointed by the President of the Philippines in the manner prescribed by law. The position of provincial or city assessor shall belong to the competitive service and its salary shall be as fixed by law. There shall be an Assistant Provincial or City Assessor in each assessment office, who shall be appointed by the provincial or city assessor in conformity with the provisions of the Civil Service Law, subject to the approval of the Secretary of Finance. The salaries of the Assistant Provincial or City Assessor shall likewise be as fixed by law. Upon the approval of this Code, no person shall be appointed to the position of provincial or city assessor or assistant provincial or city assessor, unless he possesses a 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 related courses; has qualified in an appropriate Civil Service Examination and has acquired at least five years experience in real property assessment work, or at least three years in the case of assistant provincial or city assessor. For every year lacking in educational attainment, a two-year experience in real property assessment work in addition to the foregoing experience requirement may be substituted, Provided, However, That he shall have completed at least two years of any of the college courses aforementioned. (as amended by PD 1383) Upon the effectivity of this Code, vacant positions of provincial and city assessors and of assistant provincial and city assessors shall be filled in accordance with the provisions of this Section. The other employees in the assessment office, whose number and salaries shall be fixed by the Sangguniang Panlalawigan or Panlungsod shall be appointed by the Provincial Governor or City Mayor upon recommendation of the provincial or city assessor, in conformity with the provisions of this Section and the Civil Service Law: Provided, That there shall be in each provincial or city assessment office one Chief Deputy Assessor and at least three deputy assessors to perform full-time field assessment work. Any person with at least two years college education in any of the courses required for provincial or city assessor and who possesses an appropriate Civil Service eligibility shall be deemed qualified for appointment as Chief Deputy Assessor if he has at least three years' experience, both in real property assessment work. The Chief Deputy Assessor shall be appointed by the Provincial Governor or City Mayor upon recommendation of the Provincial or City Assessor, as the case may be, in conformity with the provisions of this Section and the Civil Service Law, subject to the approval of the Secretary of Finance. (as amended by PD 1383) The oath of office of provincial or city assessors and assistant provincial or city assessors shall contain a statement to the effect that the affiant shall appraise real property subject to assessment at its current market value in accordance with this Code.

Section 89

Powers and duties of provincial or city assessor. The provincial or city assessor shall: (a) Establish a systematic method of assessment in the manner prescribed herein and in accordance with rules and regulations issued by the Secretary of Finance. (b) Install and maintain a real property identification and accounting system conforming to the standards prescribed by the Secretary of Finance. (c) Prepare, install and maintain a system of tax mapping showing graphically all property subject to assessment in his province or city and gather all necessary data concerning the same. (d) Make frequent physical surveys to check and determine whether all real property within the locality are properly listed in the assessment rolls. (e) Appraise all items of real property at current market value in accordance with this Code and conduct regular ocular inspection trips to determine if all properties are assessed correctly. (f) Keep a record of all transfers, leases and mortgages of real property, rentals, insurance, and cost of construction of buildings and other improvements on land, and land income for assessment purposes. (g) Apply uniformly the assessment levels fixed in Section twenty hereof to the current market value of all property subject to assessment. (h) Cancel all of the assessments, in case several assessments are made for the same property, except the one property make, but if any assessee or his representative shall object to the cancellation of the assessment made in his name, such assessment shall not be cancelled but the fact shall be noted on the tax declaration and assessment rolls and other property books of record. Preference, however, shall be given to the assessment of the person who has the best title to the property, or in default thereof, of the person who has possession of the property. (i) Eliminate from the assessment of taxable property such properties which have been destroyed or which, being exempt, have been improperly included in the same; decrease the assessment where the property previously assessed has suffered a permanent loss of value by reason of storm, flood, fire, or other calamity; and increase the assessment where improvement have been made upon the property subsequent to the last assessment. (j) Attend personally or thru his duly authorized representative all sessions of the Local Board of Assessment Appeals and present any information or record in his possession as may be required by the Board in determining the correct assessment of the real property under appeal. (k) Issue certificates pertaining to or certified copies of the assessment records of real property and all other records relative to its assessment, upon payment of a service charge or fee fixed therefor by the local board or council. (l) Perform such other acts as may be required of provincial or city assessor under this Code or other related laws.

Section 90

The Municipal Deputy Assessor. There is hereby created in every municipality the position of municipal deputy assessor, who shall be appointed by the provincial assessor with the approval of the Secretary of Finance. The salary of the municipal deputy assessor shall be equal to the basic salary authorized by law for the municipal treasurer of the same municipality, one-third of the annual rate to be paid from the provincial general fund and two-thirds, from the municipal general fund. Within one year from the date of approval of this Code, the position of Municipal Deputy Assessor shall be created and provided for in the corresponding provincial and municipal budgets and filed in accordance with the provisions of this Section. Any person with a bachelor's degree in law, civil or mechanical engineering, commerce or business administration, or any other related collegiate course and who possesses an appropriate civil service eligibility shall be deemed qualified for appointment as municipal deputy assessor. A two-year experience in assessment work may be substituted for every year lacking in the educational requirement: Provided, however, That the 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.