Pre-Field Operation Activities:

a) Organization of Tax Mapping Teams 1. Data Gatherer/Tax Mapper 2. Tax Mapping Aide

3. Barangay Guide

b) Training of Tax Mapping Team

c) Procurement of Cadastral Map and list of lot claimants d) Preparation of Base Maps from:

1. Engineering Controlled Survey 2. Aerial Photography

3. Topographic Maps 4. Road Network Maps

e) Gathering, Classifying and Compilation of property records such as:

1. Titles 2. Sketch plan

3. List of lot claimants

4. Other pertinent data

f) Reflecting lot claimants and area on the base map.

g) Preparation of FAAS

h) Arrangement of FAAS alphabetically by barangay (lands/buildings).

i) Attach all FAAS for buildings to their respective parcels with postfix B-1 j) Assignment of Temporary Property Index Number to the first FAAS with

001 for every barangay – (Complete Temporary PIN 001-0001) k) Preparation of Pre-TMCR

l) Preparation and submission of work plans which will include:

1. Points of Orientation 2. Routes to be taken

3. Number of parcels/RPUs to be covered per day 4. Time for returning to field headquarters

m) Pre-Field tie-up

n) General briefing of Tax Mapping Team

1. Public Relation and courtesy towards municipal and Barangay Officials as well as the taxpayers and residents.

2. Field Operations Techniques

3. Magnitude of the field Tax Mapping Program 4. Data to be gathered and recorded in the field 5. Accomplishment of the necessary prescribed forms

o) Notification of municipal and barangay officials and written notices, written both in English and Vernacular, to be placed in conspicuous places

p) Establishment of proposed headquarters

q) Final Check of equipment, supplies and materials 2. Field Operation Activities:

a) Courtesy Call - Immediately upon arrival on the field, and prior to the beginning of the work, the Chief of the Tax Mapping Division together with all members of the team should confirm their arrival with the appropriate local officials. This generally entails a visit to the municipal building. Crewmembers are introduced to local officials so that they can be recognized on sight as members of the Assessor’s staff. The Chief, Tax Mapping Division should also present and discuss their work plan and schedule with local officials and arrange a tentative schedule for periodic meetings to keep them well-informed of work progress.

1. Introduction of the members of the Tax Mapping Team to the officials concerned

2. Presentation and discussion of work plans with local officials 3. Request for barangay guides

b) Orientation of guides - As soon as practicable, barangay leaders are assembled for the purpose of their importance in the tax mapping operations.

The work plan and schedule should be coordinated with barangay leaders.

Guides who are not needed immediately can return to their barangay and begin an independent informal survey to facilitate and expedite the property identification operation in their respective barangays. Guides should be impressed that the major purpose of the operation is to identify real property parcels and their respective owners.

c) Final Briefing of Tax Mapping Team 1. Tax Mapper

− Leads the team in all phases of the operation

− Takes note of questions of boundaries and ownership of real properties

− Directs all Mapping and information gathering activities

− Checks the Teams field accomplishment

− Takes custody of the Pre-TMCR and the FAAS

− Responsible for assigning Temporary PIN

− Records all information necessary for appraisal and assessment of all real properties

2. Tax Mapping Aide

− Takes charge of the base maps

− Records the necessary notation on the base maps (Temporary PIN, Title (T) check marks for properties tied up)

− Reflects partition or consolidation based from approved plan from Bureau of Lands

3. Barangay Guide

− Assists the team in identifying the ownership and property boundary lines

− Serves as liaison between the real property owners and the Tax Mapping Team

d) Field Work Activities

1. Field interviews with property owners or administrator 2. Identification of property ownership

3. Adjustment of property based on approved plans

4. Parcellary sketching in case of subdivision or consolidation 5. Conflicting areas/boundaries should be identified

6. Final tie up with FAAS in the PRE-TMCR with the tax mapped parcels on the base map with red check mark on the right hand side of the Temporary PIN on the PRE-TMCR.

7. Parcels on the base map should be properly assigned with the temporary PIN in red ink. If properly identified and for pre-tie up parcels a check mark is indicated meaning a complete tie up has been made and T in blue ink should be reflected for titled parcels.

8. Determination of adjustment factors such as type of road outlets, distance to all weather road, Poblacion, Market and Trading Centers

9. For mixed classification such as agricultural and residential, the area for both should total the area reflected on the base map

10. For newly discovered land declared for the first time, a new FAAS should be prepared with ten (10) years back taxes imposed from date of discovery

11. Approved plan from the Bureau of Forestry with declaration that the land is alienable and disposable

12. If the property has been occupied for less than 10 years, a barangay captain’s certification should be presented with the affidavit of the adjoining owners stating that such taxes shall take effect the year following the occupancy

13. For Buildings:

− Gather all data needed to come up with correct computation of market value to determine the correct assessed value.

− Other building plans should be secured if possible.

14. For Machineries:

− Machine type

− Number of machine

− Brand name of machine

− Year acquired/installed

− Condition of machine

− Replacement/Reproduction cost for old machine

e) GENERAL FIELD ACTIVITIES. - Whenever possible, field activity should follow the work plan. However, depending on unforeseen circumstances on field conditions, the tax mapping crew can make necessary adjustments in the program. These changes should be recorded in the daily production/accomplishment report sheet and should be reported to the Chief, Tax Mapping Division, at the earliest convenience.

Although some specific techniques may vary between methods used, there are some general procedures that will apply in all cases. The tax mapping team must familiarize themselves with the base maps, aerial photos or original surveys as starting point. Combined with the method of inspection and measurement, the team will determine property boundary lines and corners. This is done in close coordination with the owners or occupants of the properties. The information gathered is verified from the base map. Simultaneously, the team completes the pre-TMCR and the field appraisal and assessment sheet (FAAS) by recording therein the necessary information relative to the property under survey. This process is repeated for every parcel. For newly discovered property, a FAAS shall be

correspondingly prepared and a temporary PIN next to the last temporary PIN in the Pre-TMCR is assigned.

4. REVIEW OF FIELD WORK ACCOMPLISHMENT AND DATA GATHERED. - Following each day's work, the tax mapping team leader examines the field work and identifies those areas which need clarification. A partial checklist to be used by team leader as a guide shall be as follows:

(a) Has each team completed the assigned area?

(b) Does each parcel contains a temporary PIN?

(c) Are there gaps, or overlaps between assigned crew work areas?

(d) Are there any discrepancies found in barangay or municipal boundaries?

(e) Is there FAAS for each property?

(f) Can clear accurate sketches be drawn from information as provided?

(g) Are sketches oriented by north arrow?

Following comprehensive review of all field work including real property field appraisal and assessment sheets (FAAS), Pre-TMCR, sketches and other clarifying information, the team leader makes the decision as to whether or not the field operation has been successfully concluded. If not, teams shall be sent back to the area for the purpose of getting the specific information which they have missed previously. Once the team leader feels certain that he has secured sufficient information for the purpose of preparing tax maps and records, the crew is ready to return to the Assessor's Office.