“As mandated by Republic Act No. 7160, otherwise known as the Local Government Code of 1991, the Local Assessor shall take charge of the discovery, classification, appraisal, assessment and valuation of all Real Properties within its territorial jusrisdiction as the basis for taxation, it includes the preparation, installation and maintenance of a system of tax mapping and records management and the preparation of schedule of market values of the different classes of real property within its territory.”
