What office was created by Act No. 3995?

Act No. 3995, enacted during the period of Philippine governance, specifically aimed at establishing the Office of the Provincial Assessor. This legislation was significant as it laid down the framework for local property assessment and taxation processes run by provincial assessors. The creation of this office was crucial for ensuring standardized property valuations across provinces, facilitating effective local taxation, and thereby contributing to the financial health of local governments.

The establishment of the Office of the Provincial Assessor was part of broader efforts to enhance local governance and improve revenue collection mechanisms, thereby empowering local government units (LGUs) to better serve their constituents. The role of the Provincial Assessor involved overseeing property assessments and providing necessary valuations to support local revenue generation through taxes.

Options such as the Office of the Provincial Collector and the Office of the Municipal Treasurer, although vital in their own right, were not specifically created by Act No. 3995. Similarly, the Office of Local Governance pertains to different aspects of local administration rather than the specific task of property assessment.