OF THE PI-TTLTPPNES 
First Regular Session 
Republic Act No. 7160 otherwise ltnown as the Local Government Code of 1991 
explicitly devolves certain powers and respoiisibilities to local governnient units. In 
order to assert and serve fheir o\vii identities and ir!lerests more actively as agents of the 
central yovcinment, these local government units are vested with powers to raise and 
gencrate their o\vn soiirces of revenue. 
It is important to note that the principal source of local goverment inconie is 
derived fi-om real property tax. 
In such case, local assessors play pivotal role in 
maxiniizin,q the revenue potentids of real property tax because they are primarily 
responsible in deterrnining the iiiarket and taxable values of the real properties within the 
territorial jurisdiction of each local governlimit units. The fi-amers of the Local 
Governmelit Code may have realized the important role local treasurers play in tlie 
collcction ctToi-t or the govcriment . It is for this reason that they insulated them from 
partisan politics by vest ing in the Secretary of I3inance the power to appoint treasurer, 
although under the administrative supervision of the of the local chief executives. 
Howcvcr, the framci-s may have overlooked tlic fact that local asscssors likewisc 
ptay an iiidispcnsable part in this collection effoit. Although considered a vital pad in the 
collectioii of tile correct ainount of real property taxes in each local govennnent units, thc 
power to appoint them is vcsted by the Local Government Code with tlie local chief 
executive. By giving the local chief executives the power to appoint local assessors, the 
ii-amers overlooked the fact that treasurers and assessors are indispensable partners in the 
tax collection efforts of the government because the performance and eficiency of the 
former iii collecting real propcrtp taxes dcpends heavily on the corresponding capability 
and coinpctencc of thc latter Due to this, local assessors sonictinics fail to pcrforiii their 
duty cfliciently due to the fact that they can iiot sustain the continuity of their prograins. 
Sci-ving at the plcasul-e of the appointing power, thcre is always the possibility that they 
can be removed anytime 
This ineasure tlwefbre, is inteuded to ciire the defects in this clear legislative 
oversiglii. by vesting in the Secretary of Finance tlie power to appoint local assessors upon 
tlic ~ - ~ ~ o ~ ~ , r n c ~ ~ d ~ i l i o i ~  
of 111c governor 01- mayor. Certainly, this ineasure will boost tlie tax 
collection targets of local govcriirncnt units that will cventually make them financially 
independent fi-om the nat i om1 govern ment . 
hi view of the foregoing reasons, the appi-oval ofthis bill is earnestly sought. 
y. 
PA 


SECTION 8 .  Section 472 of RepLiblic Act No. 7160, otherwise known as the 
Local Govcrniiicnt Code of I99 1 is hereby arnendcd to read as follows: 
“SEC. 472. (_)rd!ficcutroiIs, Po~:ei+.s niid Drrlics. - (A) THE 
ASSESSOR SHALL BE Al’PQTNTED BY THE SECRETARY 
OF FINANCE FROM A LIST OF AT LEAST THREE (3) 
RANKING 
ELIGIBT,E 
RECOMMENDEES 
OF 
THE 
GOVERNOR OR MAYOR, AS TIIE CASE MAY US;, SUBJEC’T 
TO CIVIL SERVICE LAW, RULES AND REGULATIONS. 
[(a)] (B) No person shall be appointed assessor unless he is 
R citizen of the Philippines, a resident of the local governiuetit unit 
concerned, of good moral character, a holder of a college degree 
preferably in civil or mechanical engineering, commerce or any 
other related course from a recognized college or univcrsity, and a 
first grade civil service eligible or its equivalent. He must have 
acquired experience in real property assessment work or in any 


rclalccl ficld Ibr at least fivc ( 5 )  years in ~ h c  
case of thc proviiicial 
or city assessor, and three (3) years in the case of the municipal 
,Bssessor. 
The appointment of an assessor shall be rnandatory for 
provincial, city and municipal governments. 
[(b)] (C) The assessor shall take charge of the assessor’s 
onice, perfoi-m the dut.ies provided for under Book I1 of this Code 
[(c)] (D) Exercisc such other powers and pcrf’orm such 
other duties and functions as any be prescribed by law or 
ordinance.” 
SEC. 2. Section 473 of the same Act is hereby amended to read as follows: 
, 
“SEC. 473. Asxisfcrnf A.ssessor. - (A) AN ASSISTANT 
ASSESSOR MAY BE APPOINTED BY THE SECRETARY OF 
FINANCE FROM A LIST OF AT LEAST TI-DXEE (3) RANKING 
ELIGIBLE RECOMMENDEES OF THE GOVERNOR OR 
MAYOR, 
SUBJECT TO CIVIL SERVICE RULES AND 
RECUEAT IONS. 
[(a)] (U) No person shall be appointed assistant assessor 
unless he is a citizen of the Philippines, a resident of the local 
govcrnmcnt unit COIICC~IIC‘~, 
of good moral character, a holder of a 


collcge ticgrcc preferably in civil or mechanical cngineering, 
coiiitiierce 01- any other related course froin a recognized college or 
.utiiversily, and a first grade civil service eligible or its equivalent. 
He must havc acquired experience in assessment work or it1 any 
rclaicd field fbi- at least five ( 5 )  years in the case of provincial or 
city assistant assessor and three (3) years in the case of municipal 
itssessor. 
The appointment of an assistant assessor is optional for 
pr’ovincial, city aiid municipal goverriincnts. 
[(b)] (C) The assistant assessor shall assist the assessor and 
pcrftwin such otlw duties as the latter may assign to him. I-le shall 
1i;ivc tlic authui~ity to admiiiisler oaths 011 a11 dcclar-ations of real 
property for purposes of asscsstnent.” 
SEC. 3. ‘This Act shall take effect upon its approval 
Approved, 
?