SECTION  2546 . The City Assessor . — There shall be a city assessor who shall have the following general powers and duties: [1963-21.] 780 ( b ) He shall make a list of all taxable real estate in the city and the names of the owners thereof, with a brief description opposite their names of the property owned by them and the cash value thereof. In making this list the city assessor shall take in to consideration 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 is au thorized to summon witnesses, administer oaths to them and subject them to examination concerning the amount of real estate, its ownership, and cash value. If the city assessor is unable to discover the owner of any real estate, he shall nevertheless list  the same for taxation and charge the same against an unknown owner. In case of doubt or dispute as to ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. Where it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made. If it shall be discovered by the city assessor, or brought to his attention, that any taxable real estate in the city has escaped listing, it shall be his duty  at once to list and value the same, and the duty of the city treasurer to charge against the owner thereof the taxes due for the current year and for all other years since the original assessment, and the taxes thus assessed shall ( a ) He shall annually assess and value for taxation the real estate of the city, and for this purpose is empowered to administer any oath authorized to be administered in the assessment or collection of taxes. TICDSc (f) He shall render his accounts in such manner as the Insular Auditor may prescribe; the Insular Auditor shall receive and audit all accounts of the city in accordance with the provisions of said law relating to Government accounts and accounting. ( e ) He shall discharge his duties in accordance with the provisions of law relating to Government accounts and accounting. ( d ) He shall, when so directed or designated by the Governor-General, perform the duties of the city assessor. ESCTaA Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011