FOURTEENTH CONGRESS OF THE REPUBLIC ) 
OF THE PHILIPPINES 
1 
First Regular Session 
1 
SENATE 
Senate Bill No. 
13 0 
Introduced bv: Senator Lacson 
EXPLANATORY NOTE 
Republic Act No. 7160 otherwise known as the Local Government Code of 1991 
explicitly devolves certain powers and responsibilities to local government units. In order 
to assert and serve their own identities and interests, and not to serve more actively as 
agents of the central government, these local government units are vested with powers to 
raise and generate their own sources of revenue. 
It is important to note that the principal source of local government income is 
derived from real property tax. In such case, local assessors play a pivotal role in 
maximizing the revenue potentials of the real property tax because they are primarily 
responsible in determining the market and taxable values of the real properties within the 
territorial jurisdiction of local government units. The framers of the Local Government 
Code may have realized the important role the local treasurers play in the collection of 
effort of the government. It is for this reason that they insulated them from partisan politics 
by vesting in the Secretary of Finance the power to appoint treasurer, although under the 
administrative supervision of the local chief executives. 
However, the framers may be overlooked the fact that local assessors likewise play 
an indispensable part in this collection effort. Although considered a vital part in the 
collection of the correct amount of real property taxes in each local government units, the 
power to appoint them is vested by the Local Governinent Code with the local chief 
executive. By giving the local chief executives the power to appoint local assessors, the 
framers overlooked the fact that treasurers and assessors are indispensable partners in the 
tax collection efforts of the government because the performance and efficiency of the 
former collecting real property taxes depends heavily on the corresponding capability and 
competence of the latter. Due to this, local assessors sometimes fail to perform their duty 
efficiently due to the fact that they can not sustain the continuity of their programs. Serving 
at the pleasure of the appointing power, there is always the possibility that they can be 
removed anytime. 
This measure therefore, is intended to cure the defects in this clear legislative 
oversight by vesting in the Secretary of Finance the power to appoint local assessors upon 
the recommendation of the governor or mayor. Certainly, this measure will boost the tax 
collection targets of local government units that will eventually make them financially 
independent from the national government. 
In view of the foregoing reasons, the approval of this bill is earnestly sought. 
PAN MY 
IL 
. ACSON 
M a t o r  


FOURTEENTH CONGRESS OF THE REPUBLIC ) 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
SENATE 
Senate Bill No. 
130 
Introduced by: SENATOR LACSON 
AN ACT 
AMENDING SECTIONS 472 AND 473 OF REPUBLIC ACT NO. 7160 
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress Assembled: 
SECTION 1. Sections 472 and 473 of Republic Act No. 71 60 otherwise known as 
the Local Government Code of 1991 are hereby amended to read as follows: 
“SEC. 472. Qualzjkations, Powers and Duties. - (A) THE 
ASSESSOR SHALL BE APPOINTED BY THE SECRETARY OF 
FINANCE FROM A LIST OF AT LEAST THREE (3) RANKING 
ELEGIBLE RECOMMENDEES OF THE GOVERNOR OR 
MAYOR, AS TIIE CASE MAY BE, SUBJECT TO CIVIL 
SERVICE LAW, RULES AND REGULATIONS. 
[(a)] (B) No person shall be appointed assessor unless he is a 
citizen of the Philippines, a resident of the local government 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 university, and a first 
grade civil service eligible or its equivalent. He must have acquired 
experience in real property assessment work or in any related field 
for at least five (5) years in the case of the provincial or city assessor, 
and three (3) years in the case ofthe municipal assessor. 


The appointment of an assessor shall be mandatory for 
provincial, city and municipal governments. 
[(b)] (C) The assessor shall take charge of the assessor’s office, 
perform the duties provided for under Book I1 of this Code and shall: 
xxx 
[(c)] (D) Exercise such other powers and perform such other 
duties and functions as any be prescribed by law or ordinance.” 
SECTION 2. Section 473 of the same Act is hereby amended to read as follows: 
“SEC. 473. Assistant Assessor. - (A) AN ASSISTANT ASSESSOR 
MAY BE APPOINTED BY THE SECRETARY OF FINANCE FROM 
A LIST OF AT LEAST TI-IREE (3) JUNKING ELIGIBLE 
RECOMMENDEES OF TWE GOVERNOR OR MAYOR, SUBJECT 
TO CIVIL SERVICE RULES AND REGULATIONS. 
[(a)] (B) No person shall be appointed assistant assessor unless he is 
a citizen of the Philippines, a resident of the local government unit 
concerned, o f  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 university, and a first grade 
civil service eligible or its equivalent. We must have acquired experience 
in assessment work or in any related field for at least five (5) years in the 
case of provincial or city assistant assessor and three (3) years in the case 
of municipal assessor. 
The appointment of an assistant assessor is optional for provincial, 
city and municipal governments. 


[(b)] (C) The assistant assessor shall assist the assessor and perform 
such other duties as the latter may assign to him. He shall have the 
authority to administer oaths on all declarations of real property for 
purposes o f  assessment.” 
SECTION 3. This Act shall take effect upon its approval. 
Approved,