Section 89. Powers and Duties of Provincial or City Assessor. —
The provincial or city assessor shall:
Establish a systematic method of assessment in the manner prescribed herein and in accordance with rules and regulations issued by the Secretary of Finance.
Install and maintain a real property identification and accounting system conforming to the standards prescribed by the Secretary of Finance.
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.
Make frequent physical surveys to check and determine whether all real property within the locality are properly listed in the assessment rolls.
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.
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.
Apply uniformly the assessment levels fixed in Section twenty hereof to the current market value of all property subject to assessment.
Cancel all of the assessments, in case several assessments are made for the same property, except the one properly made, 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.
Eliminate from the assessment roll of taxable property such properties which have been destroyed or which, being exempt, having been improperly included in the same; decrease the assessment where 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.
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.
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.
Perform such other acts as may be required of provincial or city assessor under this Code or other related laws.