In what year was the Office of the Municipal Assessor created?

The Office of the Municipal Assessor was created in 1978 as part of the Local Government Code of the Philippines. This legislation established the framework for local government units, including the functions and responsibilities of assessors. The creation of this office was aimed at enhancing the capacity of local governments to manage their own tax assessments effectively. It plays a crucial role in the valuation of real property for taxation purposes, which is essential for local revenue generation and the overall functioning of municipal governments. Understanding this historical context helps clarify the significance of the year 1978 concerning local government operations in the Philippines.