charitable, scientific, or educational purposes. ( b ) Lands or buildings which are the only real property of the owner, and the value of which does not exceed one hundred pesos. [183-48.] SECTION  2455 . List of Taxable Real Estate, How Made — Examination of Witnesses and Register of Deeds' Records . — The city assessor and collector shall make the list of the taxable real estate in the city by districts, and the names of the owners in each di strict shall be arranged in the order of the lot and block numbers with a brief description opposite each such name of the property owned by such owners and the cash value thereof. In making this list, the city assessor and collector shall take into consid eration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his author ized representatives are empowered to enter upon the real estate for the purpose of examining and measuring the same, and to summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate  in each district and its cash value. It shall be the duty of the city assessor and collector, so far as is necessary, to examine the records of the office of the register of deeds showing the ownership of real estate in the city. [183-46; 2257-1.] SECTION  2456 . Declaration to be Made by Persons Acquiring or Improving Real Estate . — It shall be the duty of each person who at any time acquires real estate in the city, and of each person who constructs or adds to any improvement on real estate owned by  him within the city, to prepare and present to the city assessor and collector, within a period of sixty days next succeeding the completion of such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acqu ired or the improvement constructed or addition made by him and containing a description of such property sufficient to enable the city assessor and collector readily to identify the same. Any person who fails to make and present such declaration of real e state newly acquired by him within the said period of sixty days shall be deemed to have waived his right to notice of the assessment of such property, and the assessment of the same in the name of its former owner shall, in all such cases, be valid and bi nding on all persons interested, and for all purposes, as though the same had been assessed in the name of its actual owner. EISCaD [183-46; 2257-1.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 737