Declaration of Real Property of the Owner or Administrator


              RA 7160 SECTION 202. Declaration of Real Property of the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a city or municipality, or their duly authorized representative, to prepare or cause to be prepared, and file with provincial, city or municipal assessor, a sworn statement declaring the true value of their property as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing calendar year.