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- Establish a systematic method of assessment in the manner prescribed in this manual and in accordance with the rules and regulations issued by the Secretary of Finance;
- Install and maintain a real property identification system in the manner prescribed in this manual and in conformity with the standards prescribed by the Secretary of Finance;
- Prepare, install and maintain a system of tax mapping showing graphically all properties subject to assessment in the province, city, or municipality and gather all necessary data concerning the same;
- Undertake a general revision of real property assessments every three (3) years;
- Make frequent physical surveys to check and determine whether all real properties within the locality are properly listed in the assessment rolls;
- Appraise all real properties in accordance with the approved or duly enacted Schedule of Fair Market Values pursuant to R.A. No. 7160, and conduct frequent ocular inspections to determine if all properties are properly assessed;
- Prepare Field Appraisal and Assessment Sheets (FAAS’s) and issue Tax Declarations for all newly discovered properties and transactions involving transfers of ownership, subdivisions of land into two or more parcels, and/or consolidation of two or more parcels into a single ownership, as well as other transactions involving assessment of real property.
- Enforce uniformly the exemptions from real property tax as prescribed in this Manual
- Apply the appropriate assessment levels prescribed by the Sanggunian concerned;
- Keep a record of all transfers, leases and mortgages of real property, rentals, insurance, cost of construction of buildings and other improvements on land, land income and other source of data needed in the preparation of schedule of fair market values as well as for other assessment purposes;
- Cancel assessment in case of duplication of assessment on one property. However, if any assesse or his representative shall object to the cancellation of assessment made in his name, such assessment shall not be cancelled but the fact shall be noted on the field appraisal assessment sheet, tax declaration, assessment rolls and other property books of records. 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 is in actual possession of the property.
- Eliminate from the assessment roll of taxable properties such properties which have been destroyed or have suffered permanent loss of value by reason of storm, flood, fire or other calamity; or being exempt properties that have been improperly included in the same;
- Decrease the assessment where the property previously assessed has suffered a substantial loss of value by reason of physical and economic obsolescence; and
- Increase the assessment where improvements and repairs have been made upon the property subsequent to the last assessment.