Ground Floor Municipal Annex Bldg.
Poblacion Dauis, Bohol
I. Functional Statement:
Exercise the functions of appraisal and assessment for taxation purposes of all real properties within the territorial jurisdiction; ensure that all laws and policies governing such appraisal and assessment are properly executed as to consistency with the New Real Property Assessment Manual.
To utilize real property taxes and administration as one instrument to gain financial strength and real property development in the entire jurisdiction.
A well-tax-mapped municipality utilizing real property taxes and administration as the instrument not only for gaining financial strength but for real property development in the entire locality.
Municipal Assessor’s Office aims:
1.) To effectively educate our constituents on the merits of a rational and responsive real property assessment and appraisal system.
2.) Enforce uniformly the appraisal and assessment in accordance with the approved or duly enacted schedule of fair market values pursuant to R.A. no. 7160.
3.) Ensure that property assessment and appraisal particularly for a tax purpose is accurate, and that tax burden will be distributed equitably.
4.) Ensure that all real properties within our territorial jurisdiction are properly listed and declared.
GUIDELINES FOR REAL PROPERTY TAX
PURSUANT TO LOCAL GOVERNMENT CODE OF 1991
Sections 198 (a) (b) (c) (d), 199 (a) (b) (f) (g) (h) (m) (o) (q) (t);
Sections 202, 203, 204, 208, 217 222 224, 234 (a) (b) (c) (d) (e), 238 250
252 (a), 258, 260, 261, 262, 263, & 267
The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles:
(a) Real property shall be appraised at its current and fair market value;
(b) Real property shall be classified for assessment purposes on the basis to its actual use;
(c) Real property shall be assessed on the basis of a uniform classification within each local government unit;
(d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person.