MUNICIPAL ASSESSOR’S OFFICE
1. Functional Statement
- Establish a systematic method of assessment in a manner prescribed in the Manual on Real Property Appraisal and Assessment Operations (MRPAAO) and in accordance with the rules and regulations issued by the Secretary of Finance.
- Install and maintain a real property identification and accounting system.
- Prepare, install and maintain a system of tax mapping showing graphically all property subject to assessment and gather all data concerning the same.
- Undertake the 2010 General Revision in accordance to Sangguniang Panlalawigan Ordinance 10-139.
- Make frequent physical surveys to check and determine whether all real properties within the locality are properly listed in the assessment rolls.
- Enforce uniformly the exemptions from real property tax as prescribed in the MRPAAO.
- Keep Records of all transfers, leases and mortgages of real property, rentals, cost of construction of buildings and other improvements on lands for assessment records purposes.
- Cancel assessment in case of duplication of assessment on one property in accordance to item B, Section 3, Chapter V of the MRPAAO.
- Decrease the assessment where the property previously assessed has suffered a substantial loss of value by reason of physical and economic obsolescence.
- Increase the assessment where improvements and repairs have been made upon property subsequent to the last assessment.
- Submit periodic reports to the Provincial Assessor, the BLGF-CAR, and other offices or local officials who would require the same.
- Set-up the New Real Property Tax Assessment System (RPTAS) in lieu of the existing real property assessment system, observe and introduce enhancements and improvements for a more efficient, prompt and productive system. Ensure the systematic method of real property assessment through the New RPTAS and adopt a provincial set-up to guarantee client satisfaction and convenience. It is presumed that all needed requirements and reports shall have been generated with utmost accuracy and less time and that the operation shall be of utmost functionality with proper protection/ security thereon to secure the implementation of the same.
- Update the tax maps through regular plotting of sketch plans on file and those submitted for transactions in the computer with the end view of producing a correct plotting of plans within the municipality. Collect and collate data from files of geodetic engineers in order to come up with the desired municipal plotting reference.
- To properly assess and appraise all real properties within the municipality in accordance with the 2010 Schedule of Market Values (Provincial Ordinance 10-139), and to fully comply with Office Order No. 2012-13 of the Provincial Assessor’s Office or the conduct of the General Revision Project.
- Prepare and submit lists of assessed commercial/business establishments, government owned buildings/structures, schools, churches, etc. to the Municipal Treasurer and licensing section for corresponding feedback and updates and for information.