Provides appraisal and assessment to all real properties (taxable and exempt) within

the taxing jurisdiction of the city; establishes systematic method of assessment in

accordance with the rules and regulations issued by the Secretary of Finance.

The Office of The Municipal Assessor

Appraises real properties through field inspections and verification of its full market
value by application of accepted methods; maintains subsidiary records for the purpose
of periodically adjusting schedule of values and general re-assessment; accounts real
properties in conformance with the standards prescribed by the Department of Finance
and approves schedule of values through ordinances as approved by the City Council;
establishes a systematic method of real property identification; assessment and
accounting system, maintains a system of tax mapping showing geographically all
properties subject to assessment; develops program based on system specifications.

The Office is responsible for the appraisal and assessment of all real properties within
the political jurisdiction the local government unit is charge to perform the following
duties provided under Book II of R.A. 7160, The Local Government Code of 1991, which
are:

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 or 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 local government unit concerned;
8. Prepare schedule of the fair market value for the different classes of real properties in
accordance with Title Two, Book II of this 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 treasury;
10. Exercise such other powers and performs such other duties and functions as may
be prescribed by law or ordinance.