Sustaining the viability of Philippine decentralization requires the mobilization of real property taxes as a meaningful source of local funds. From the birth of our province, the Provincial Assessor’s Office has been untiringly and unwaveringly strive in pursuit for the attainment of its goal & that is to increase our tax revenue collection gained through proper & just appraisal/ assessment of real properties despite the lack of modern & high-technological equipments, expertise & hardships that assessors & tax mappers had encountered in the field of operation and sometimes complains from the tax payers. Yet with open hearts & mind they never gave up nor surrender in performing their tasks and duties, rain or shine; laughter and pains, health problems and life-threatening even but because of the love of work and wisdom to pursue the vision seeking for financial strength of our province abide with sincere & utmost dedication, the Provincial Assessor’s Office Vision is not far beyond from its realization.

In pursuance of Section 200 of R.A. No. 7160, otherwise known as the Local Government Code (LGC) of 1991, as implemented under Article 291 of the Implementing Rules and Regulations (IRR), the “Manual on Real Property Appraisal and Assessments Operations” was hereby issued to provide local assessment and treasury officials with guidelines that will enhance their knowledge and skills with the adoption of a uniform system of real property appraisal and assessment for taxation purposes.

The manual has been prepared and designed to serve as an authoritative and convenient source of essential reference to aid local assessors in discharging their functions in accordance with the new concepts of real property appraisal and assessment envisioned in the Local Government Code of 1991. It provides an easy flow of information pertaining to the statutory, administrative, appraisal and assessment aspects of real property taxation with the end in view of attaining and equity in the distribution of tax burden.