MUNICIPAL ASSESSOR’S OFFICE

Vision
The Municipal Assessor’s Office of Salay, Misamis Oriental, giving the best service
to the public, ensuring a proper, effective and efficient administration of real property
taxes with the end in view that the real property taxes shall at all times be just,
uniform and equitable.
Mission
• Provision of a reasonable appraisal of real property towards fair and realistic
valuation and assessment.
• Enhancement of Enhanced Tax Revenue Assessment and Collection System
(ETRACS) to give prompt and accurate information to the public.
• Conduct continuous assessment effort to the best interest of the public service.
• Conduct periodic tax information, education and collection campaign.

Office Head : FERMINA D. CAGADAS, REA

Municipal Assessor-Designate
Office Address : 1st Floor, Municipal Town Hall
Poblacion, Salay, Misamis Oriental
Email Address : [email protected]

External Services:

 Transfer of real property ownership/tax declaration.

 Securing new assessment for land, building and machinery.

 Securing certifications on property land holdings, improvement or non-
improvement.
 Securing certified true copy of Ta Declaration
 Cancelling and/or revising real property assessments.
 Annotating or cancelling loans and/or mortgages and other encumbrances on
the tax declaration.
 Special project: Residential and Agricultural Free Patent under memorandum of
partnership agreement (MOPA) between the DENR and the Local Government
Unit of Salay (RA No. 10023 and RA 7160).
 1. Transfer of real property Declared Owner for taxation
purposes.

OFFICE Municipal Assessor’s Office

CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
WHO MAY AVAIL All property owner
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
1. Certified true copy of Tax Declaration Municipal Assessor’s Office

2. Notarized Deed of Conveyance for

(sale, inheritance, donation, etc.)
3. Real Property Tax clearance of the
current year

Computation @ Provincial Assessor’s

4. Tax on Transfer OR Office and pay to Provincial Treasury

5. Certificate authorizing Registration Bureau of Internal Revenue

6. Certified True Copy of Title (if titled) Registry of Deed-Mis. Or.

7. Copy of approved subdivision plan (if

subdivision/consolidation)
NOTE: ALL ARE CERTIFIED TRUE COPY
CLIENT STEPS AGENCY ACTION FEES PROCES PERSON
TO BE SING RESPONSIBLE
PAID TIME
Submit all Documents are evaluated None 5 minutes FERMINA D.
required CAGADAS, REA
documents to OIC-Mun. Assessor
the Municipal
Assessor for
evaluation
Preparation of None 15 MANUEL
transferred Tax minutes LAWRENCE
Declaration: LABUCANA
a. Field Appraisal Administrative Aide I
Assessment
Sheet (FAAS)
 b. Assign New Tax None 2 minutes MIRASOL L.
Declaration VASALLO
Number Assessment Clerk II
c. Encode None 5 minutes MIRASOL L.
transferred Tax VASALLO
Declaration Assessment Clerk II
d. Municipal None 5 minutes FERMINA D.
Assessor reviews CAGADAS, REA
and signs the OIC-Mun. Assessor
FAAS and
transferred Tax
Declaration for
recommendation
to the Office of the
Provincial
Assessor
e. Prepare a None 5 minutes MANUEL
transmittal to LAWRENCE
submit and LABUCANA
recommend the Administrative Aide I
FAAS, transferred
Tax Declaration
and supporting
documents to the
Office of the
Provincial
Assessor for
review and
approval
f. Record the None 5 Minutes MIRASOL L.
APPROVED TAX VASALLO
DECLARATION @ Assessment Clerk II
the Tax Mapping
Control Roll
(TMCR), Master
list, Assessment
Roll, Ownership
Record Card,
Etracs
Update the New None Minutes ANDY D. ACLO
assessment at Administrative Aide I
eTRACS
g. Prepare Notice of None ALMA P. BAANG
Assessment of Administrative Aide I
 Issuance of owner’s None 5 minutes ALMA P. BAANG
Client gets the copy. Upon approval, Administrative Aide I
copy the tax declaration is
issued to the client
Prepare Real Property None 10 MIRASOL L.
Transmittal to Assessment for newly minutes VASALLO
MTO approved TDs and Assessment Clerk II
transmit to MTO
Total 1 HOUR and 11 minutes
END OF TRANSACTION

2. Securing Assessment for a New Building and/or Machinery

NEW TAX declarations (TD) have to be prepared for newly constructed
buildings and newly installed machinery.
The Municipal Assessor’s Office conducts field inspection to appraise the
real property.
The new TD serves as the municipal government's permanent record on
the real property unit for taxation purposes.
OFFICE Municipal Assessor’s Office
CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
WHO MAY AVAIL All
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
1. Letter Request from the owner Client
2. Blueprint of the approved Building Plan Client
CLIENT STEPS AGENCY ACTION FEES PROC PERSON
TO ESSIN RESPONSIBLE
BE G TIME
PAID
Request for Documents are evaluated None 5 FERMINA D.
the Service: minutes CAGADAS, REA
Submit the OIC-Mun. Assessor
request
together with
the required
documents to
the Municipal
Assessor for
evaluation

IF NOT, THE
ASSESSOR’S
OFFICE WILL
STILL
APPRAISE
THE REAL
PROPERTY
AS PER R.A.
160, SEC 204
Set for the schedule of site None 5 FERMINA D.
inspection minutes CAGADAS, REA
OIC-Mun. Assessor

Site Municipal Assessor and Staff None 2 hours FERMINA D.

Inspection together with the client, CAGADAS, REA
conducts an inspection to OIC-Mun. Assessor
appraise the value of the new
building and/or machinery.

A Field Appraisal Assessment None 10 MANUEL LAWRENCE

Sheet (FAAS) is prepared. minutes LABUCANA
Administrative Aide I

Preparation of Tax None 5 MANUEL LAWRENCE

Declaration minutes LABUCANA
Assessor’s Staff computes the Administrative Aide I
floor area (for buildings), and
determines market and
assessed value

The following, are then, None 5 MIRASOL L.

prepared: minutes VASALLO
a. Field Appraisal Assessment Clerk II
Assessment Sheet
(FASS)
b. Tax Declaration (TD)
Processing of Tax None 5 MIRASOL L.
Declaration minutes VASALLO
Assessment Staff evaluates Assessment Clerk II
and signs the FAAS MANUEL LAWRENCE
LABUCANA
Administrative Aide I

Municipal Assessor reviews None 5 FERMINA D.

and signs the FAAS and minutes CAGADAS, REA
transferred Tax Declaration for OIC-Mun. Assessor
recommendation to the Office
of the provincial Assessor.
 Prepare a transmittal to None 5 MANUEL LAWRENCE
submit and recommend the minutes LABUCANA
FAAS, transferred Tax Administrative Aide I
Declaration and supporting
documents to the office of the
Provincial Assessor for review
and approval
APPROVED TAX
DECLARATION
Assessor’s Aide records the None 5 MANUEL LAWRENCE
transaction in the Tax Mapping minutes LABUCANA
Control Roll (TMCR). Administrative Aide I

Assessor’s Aide None 5 MIRASOL L.

records/update the transaction minutes VASALLO
in the TMRCR, Master list, Assessment Clerk II
Assessment Roll, ORC
Update the New assessment None ANDY D. ACLO
at eTRACS Minutes Administrative Aide I

Issuance of Owner’s Copy None 2 ALMA P. BAANG

Received the minutes Administrative Aide I
Upon approval, the Tax
Tax
declaration is issued to the
Declaration
client
Assessor’s Aide/staff request a None 5 MANUEL LAWRENCE
report on newly approved TDs minutes LABUCANA
and transmit to MTO Administrative Aide I

Total
END OF TRANSACTION

3. SECURING
CERTIFICATIONS ON TAX DECLARATION,
PROPERTY HOLDINGS OR NON-IMPROVEMENT
THE TAX declaration (TD) serves as the Municipal permanent record for every
real property unit (land or building and machinery).
A certified true copy or certifications of various property holdings or non-
improvements thereon may be requested from the Municipal Assessor’s Office.

OFFICE Municipal Assessor’s Office

CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
 WHO MAY AVAIL All
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
1. Tax Clearance MASSO
2. IF NOT THE OWNER-SPA, Deed of
Conveyance
3. Order of Payment
4. Official Receipt MTO
CLIENT STEPS AGENCY ACTION FEES PROC PERSON
TO ESSIN RESPONSIBLE
BE G TIME
PAID
Prepare Order of payment None 3 ALMA P. BAANG
minute Administrative Aide I
Request for
s
the Service

Preparation of Certified True None 10 ALMA P. BAANG

Copy or Certification minutes Administrative Aide I
Encoder verifies types and
prepares the certified true
copy/certification for
checking/initial of the Senior
Assessment Personnel.

Municipal Assessor signs the None 2 FERMINA D.

document. minutes CAGADAS, REA
OIC-Mun. Assessor

Issuance of Certified True None 2 ALMA P. BAANG

Received the Copy of Certification minutes Administrative Aide I
Copy

Total 27 minutes
END OF TRANSACTION
4. Cancelling, revising or correcting assessments
Clients who would like to delete, adjust or correct assessments on their real property,
request this service.
The Municipal Assessor’s assessment records are used by the Municipal Treasurer's
Office in computing the annual tax to be paid by owners of land and buildings and
Machineries.
OFFICE Municipal Assessor’s Office
CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
WHO MAY AVAIL All
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
1. Letter of Request for Cancellation, Client
Revision or Correction of Assessment
2. Real Property Tax Clearance MTO
3. Barangay Certification if needed Barangay
4. Sworn Statement for Agricultural
improvement
CLIENT STEPS AGENCY ACTION FEES PROC PERSON
TO ESSIN RESPONSIBLE
BE G TIME
PAID
Request for the Check and evaluate None 3 FERMINA D.
Service the submitted minute CAGADAS, REA
Submit the required requirements s OIC-Mun. Assessor
documents to the
Municipal Assessor for
evaluation.
Conduct Actual None 1 hour Assessor’s Staff
Inspection

(Time varies on the

location of the subject
property)
Preparation of Notice None 10 FERMINA D.
Assessor’s Staff minute CAGADAS, REA
prepares an inspection s OIC-Mun. Assessor
report (if site
inspection was
conducted)
Assessment staff then None 5 MANUEL LAWRENCE
prepares a notice of minute LABUCANA
Cancellation, Revision s Administrative Aide I
or Correction.

None 2 FERMINA D.
hours CAGADAS, REA
OIC-Mun. Assessor

And Staff
 Processing of Notice None 10 FERMINA D.
Municipal Assessor minute CAGADAS, REA
review, evaluate, sign s OIC-Mun. Assessor
and approve the
Notice of Cancellation,
Revision or Correction
APPROVED NOTICE
OF CANCELLATION
Assessors Aide None 5 MIRASOL L.
records the transaction minute VASALLO
in the Tax Mapping s Assessment Clerk II
Control Roll (TMCR),
Masterlist, Assessment
Roll, ORC
Assessor’s Aide None 5 MANUEL LAWRENCE
prepares a report on minute LABUCANA
newly approved Notice s Administrative Aide I
of Cancellation
Issuance of Notice None 5 ALMA P. BAANG
The notice of minute Administrative Aide I
Cancellation, Revision s
or Correction is
recorded and a copy is
issued to the owner
Received the copy delivered to the client None 5 ALMA P. BAANG
minute Administrative Aide I
s

Total 2 hours and 53 minutes

END OF TRANSACTION
5. Annotating
or cancelling loans or mortgages on tax
declarations
THIS SERVICE is requested to annotate or cancel documents for loan and
mortgage purposes.
OFFICE Municipal Assessor’s Office
CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
WHO MAY AVAIL All
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
1. Copy of the Mortgage/Release of
Mortgage (Registered at ROD)
 2. Mortgage Fee (Official Receipt) MTO
CLIENT STEPS AGENCY ACTION FEES TO BE PROC PERSON
PAID ESSIN RESPONSIBLE
G TIME
Payment Received the receipt For mortage 3 ALMA P. BAANG
of payment (per annotation) minute Administrative Aide I
200.00 s

For release of
mortgage (per
annotation)
200.00
Request for the Check and evaluate None 3 FERMINA D.
Service the submitted minute CAGADAS, REA
Submit the requirements s OIC-Mun. Assessor
required
documents to
the Municipal
Assessor for
evaluation.
Annotation of Tax None 5 MIRASOL L.
Declaration minute VASALLO
Assessor’s Aide s Assessment Clerk II
annotates and/or
cancel the
annotations at the
TD
Furnish the copy of None 5 FERMINA D.
mortgage contract minute CAGADAS, REA
and/or for s OIC-Mun. Assessor
cancellation of
mortgage to the
Provincial
Assessor’s Office
Total 16 minutes
END OF TRANSACTION

6. SPECIAL PROJECT: RESIDENTIAL/AGRICULTURAL FREE-PATENT

under MEMORANDUM OF PARTNERSHIP AGREEMENT (MOPA)
between the DENR and the Local Government Unit of Salay (RA No.
10023 and RA 7160)
This service aims to avail land titling in a low cost. Titled lots are not cover.
OFFICE Municipal Assessor’s Office
CLASSIFICATION Simple
TYPE OF TRANSACTION G2C – Government to Citizen
WHO MAY AVAIL All UNAPPLIED LOTS IN SALAY, MIS. OR.
CHECK LIST OF REQUIREMENTS WHERE TO SECURE
Application for Residential FREE-
PATENT:
 Duly accomplished Application
Form
(NOTE Tax Declaration should
be declared under the name of
the applicant)
 Deed of Conveyance: from
Survey Claimant
 Tax Clearance
 Zoning Certificate
 Engineering Certification
 LRA Certificate of NO TITLE
 Court Clearance
(MCTC- AV below 20,000
RTC – AV above 20,000)

Application for Agricultural FREE-

PATENT:
 Latest Tax Declaration
 Deed of Conveyance
 Tax Clearance
 Zoning Certification
 Court Clearance
 LRA Certificate of NO TITLE

CLIENT STEPS AGENCY ACTION FEES TO BE PRO PERSON

PAID CESS RESPONSIBLE
ING
TIME
Request for the Evaluate the documents None 10 FERMINA D.
Service submitted minut CAGADAS, REA
Submit the es OIC-Mun.
DEED OF Assessor
CONVEYANCE
to the Municipal
Assessor for
evaluation

If found eligible, Issue None 1 min FERMINA D.

order of payment CAGADAS, REA
OIC-Mun.
Assessor

Payment Received the receipt of Survey/Titling 3 Municipal

payment - 2,000.00 minut Treasury Office
Court Clearance es
- 50.00

Assessed Value
20,000 and
below – MCTC
Clearance

Assessed Value
20,001 and
above – RTC
Clearance

The Municipal Assessor None 5 ALMA P. BAANG

instructs the staff to give minut Administrative Aide
application form for RFP es I
and/or AFP
The survey team from None 1 day DENR/ASSESSO
the DENR, the R’S TEAM
municipal assessor and
staff together with the
clients, conducts survey
to the site

The Municipal Assessor None 10 FERMINA D.

checks the complied minut CAGADAS, REA
documents and prepare es OIC-Mun.
for submission to DENR Assessor
Office.
Total 1 day and 33
minutes
END OF TRANSACTION