Article 9 A commission for real estate assessment, composed of representatives designated by local people's conferences of various circles, and representatives designated by such departments as finance, taxation, land administration, civil engineering (construction), industry and commerce, and public security shall be established in all cities in which real estate tax is imposed. The commission shall be under the direction of the local people's government and shall be responsible for carrying out the work of real estate assessment.
Article 10 Real estate shall be assessed once a year. Where, on examination of the original assessed value, the commission for real estate assessment determines that reassessment is not necessary, the extension of validity of the assessment of the previous year shall be submitted to the local people's government for approval.
The results of assessments or the extension of the validity of the assessment of a previous year shall be subject to examination, approval and notification by the local people's government.
Article 11 Persons responsible for payment of the tax shall, within one month following the notification of the assessment, file a return with the local tax authorities of the location in which the real estate is situated as to the condition of the buildings, the number of rooms, the floor space and other such information. Changes in the addresses of the owners, transfers of ow
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