FUNCTIONAL STATEMENT

To keep/maintain a correct record of all items for assessment purposes.

OBJECTIVES

To establish a systematic method of assessment of real property in accordance with the rules and regulations issued by the national government.

ACTIVITIES

The Municipal Assessor shall take charge of the municipal assessor’s office, and shall:

• Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;
• 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;
• Establish a systematic method of real property assessment;
• Install and maintain a real property identification and accounting system;
• Prepare, install and maintain a system of tax mapping, showing graphically all properties subject to assessment and gather all data concerning the same;
• Conduct frequent physical surveys to verify and determine as to whether or not at all real properties within the municipality are properly listed in the assessment rolls;
• Exercise the functions of appraisal and assessment primarily for taxation purposes of all properties in the municipality;
• Prepare a schedule of the fair market value of the different classes of real properties in accordance with the provisions of the Local Government Code;
• 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 Municipal Treasurer;
• Submit every semester a report of all assessment, as well as cancellations of assessments, to the Municipal Mayor and the Sangguniang Bayan; and
• Exercise such other powers and perform such other duties and functions as maybe prescribed by law or ordinance.