RDO No 80 - Mandaue City - macrealtyservices.commacrealtyservices.com/.../RDO-No-80-Mandaue-City.pdf · RDO NO. 80- Mandaue City Initial 1st Rev ... IMPLEMENTATION OF THE REVISED

PROVINCE: CEBURDO NO. 80- Mandaue City Initial 1st Rev 2nd Rev 3rd Rev

1. DANAO CITY 11-Oct-95 25-Feb-092. LAPU-LAPU CITY 31-May-90 11-Oct-95 23-Jun-98 25-Feb-093. MANDAUE CITY 31-May-90 11-Oct-95 23-Jun-98 25-Feb-094. ASTURIAS 11-Oct-95 25-Feb-095. BALAMBAN 11-Oct-95 25-Feb-096. BANTAYAN 11-Oct-95 25-Feb-097. BOGO 11-Oct-95 25-Feb-098. BORBON 11-Oct-95 25-Feb-099. CARMEN 11-Oct-95 25-Feb-0910. CATMON 11-Oct-95 25-Feb-0911. COMPOSTELA 11-Oct-95 25-Feb-0912. CONSOLACION 11-Oct-95 25-Feb-09 25-Feb-0913. CORDOVA 11-Oct-95 25-Feb-09 25-Feb-0914. DAANBANTAYAN 11-Oct-95 25-Feb-0915. LILOAN 11-Oct-95 25-Feb-09 25-Feb-0916. MADRIDEJOS 11-Oct-95 25-Feb-0917. MEDELLIN 11-Oct-95 25-Feb-0918. PILAR 11-Oct-95 25-Feb-0919. PORO 11-Oct-95 25-Feb-0920. SAN FRANCISCO 11-Oct-95 25-Feb-0921. SAN REMIGIO 11-Oct-95 25-Feb-0922. SANTA FE 11-Oct-95 25-Feb-0923. SOGOD 11-Oct-95 25-Feb-0924. TABOGON 11-Oct-95 25-Feb-0925. TABUELAN 11-Oct-95 25-Feb-0926. TUBURAN 11-Oct-95 25-Feb-0927. TUDELA 11-Oct-95 25-Feb-09

Republic of the PhilippinesDEPARTMENT OF FINANCE

Roxas Boulevard Corner Vito Cruz StreetManila 1004

DEPARTMENT ORDER NO. 5-09 January 19, 2009

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITIES OF MANDAUE AND LAPU-LAPU, MUNICIPALITIES OF CONSOLACION, CORDOBA AND LILOAN, MUNICIPALITIES OF ASTURIAS, BALAMBAN, BANTAYAN, BOGO, BORBON, CARMEN, CATMON, CAMPOSTELA, DAAN-BANTAYAN, MADRIDEJOS, MEDELLIN, CAMOTES ISLANDS (PILAR, PORO, SAN FRANCISCO & TUDELA), SAN REMIGIO, SOGOD, STA. FE, TABONGON, TABUELAN, TUBURAN AND DANAO CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 80- MANDAUE CITY FOR INTERNAL REVENUE TAX PURPOSES.

TO: : All Internal Revenue Officers and Others Concerned.

Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", authorizes theCommissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internalrevenue tax purposes, the fair market value of the real properties located in each zone or area upon consultationwith competent appraisers both from private and public sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values ofreal properties in the Cities of Mandaue and Lapu-lapu (3rd revision); Municipalities of Consolacion, Cordova andLiloan (2nd revision); Municipalities of Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen, Catmon, Campostela, Daan-Bantayan, Madridejos, Medellin, Camotes, Islands (Pilar, Poro, San Francisco & Tudela), San Remegio, Sogod,Sta. Fe, Tabogon, Tabuelan, Tuburan and Danao City (1st revision) within the jurisdiction of Revenue District Office No. 80-Mandaue City, Revenue Region No. 13-Cebu City after public hearing was conducted on December 9, 2005. This Order is issued to implement the revised zonal values of real properties for purposes of computing any internalrevenue ta due on sale/transfer or any other disposition of real proprties.

The zonal values established herein shall apply provided the same is higher than (1) the fair market value asshown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in the duly notarized document of sale or transfer of real property.

This Order shall take effect immediately.

(signed) MARGARITO B. TEVES

Secretary of FinanceRECOMMENDED BY:

(signed) SIXTO S ESQUIVIAS IV Commissioner of Internal Revenue

DEFINITION OF TERMS

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURALUSES INCLUDING TIMBERLAND AND FOREST LAND

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODERR Residential Regualr GL Government LandCR Commercial Regular GP* General PurposesRC Residential CondominiumI IndustrialCC Commercial condominiumX InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural Lot PS Parking Slot

AGRICULTURAL LANDS

A1 Riceland Irrigated A26 Bamboo LandA2 Riceland Unirrigated A27 Peanut LandA3 Upland A28 Soy beans LandA4 Coco Land A29 Grape vineyardA5 Citrus Land A30 Pepper LandA6 Fishpond A31 Mineral LandA7 Swamp A32 Non Metallic mineral LandA8 Nipa Land A33 Coal DepositA9 Cotton Land A34 African Oil LandA10 Cogon A35 Rubber LandA11 Abaca Land A36 Forest Land/Timber LandA12 Orchard A37 Horticultural LandA13 Pineapple Land A38 Salt BedsA14 Banana Land A39 SeashoreA15 Pasture Land A40 ResortA16 Corn Land A41 Sandy/StonyA17 Sugar Land A42 Prawn pondA18 Tobacco Land A43 SorghumA19 Cacao A44 Ipil-ipilA20 Lanzones A45 KangkongA21 Durian A46 ZarateA22 Rambutan A47 Vegetable LandA23 Mango A48 CoffeeA24 Mangrove A49 Mountainous / Hilly AreasA25 Camote/Cassava A50 Other Agricultural Lands

RDO NO. 80 MANDAUE CITY, CEBU

CITY/MUNICIPALITY: MANDAUE, CEBUD.O. No. 5-09

BARANGAY: ALANG-ALANG Effectivity Date 02-25-09- - -

CLASSI- 3RD REVSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

- - -A C CORTES AVE CR 8,000.00

RR 6,000.00 I 7,000.00

INTERIOR RR 4,000.00 BURGOS STREET PLARIDEL-G OUANO CR 7,500.00

RR 6,000.00 I 6,200.00

INTERIOR RR 3,500.00 S OUANO ST (formerly BURGOS-PLARIDEL CR 9,000.00 G OUANO STREET) RR 7,000.00

I 7,500.00 INTERIOR RR 3,800.00

R. COLINA ST (formerly RIZAL-BURGOS CR 5,000.00 LIBERTAD STREET) RR 3,500.00

I 4,500.00 INTERIOR RR 2,500.00

PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 8,000.00 G. OUANO STS RR 5,500.00

I 6,000.00 INTERIOR RR 3,500.00

SANCHEZ STREET RIZAL-PLARIDEL CR 9,000.00 RR 7,000.00 I 7,500.00

INTERIOR RR 3,500.00 SITIO LIONG CR 7,000.00

RR 6,000.00 I 6,200.00

INTERIOR RR 3,500.00 MARCIANO QUEZON (formerly CR 8,500.00 RIZAL STREET) RR 6,500.00

I 7,000.00 INTERIOR RR 4,000.00

ALL OTHER STREETS CR 5,000.00 RR 3,000.00 I 3,500.00

INTERIOR RR 2,000.00


BARANGAY: BAKILID Effectivity Date 02-25-09- - -


- - -A BONIFACIO STREET (BAKILID-BANILAD ROAD) CR 7,500.00

RR 6,000.00 I 6,200.00

INTERIOR RR 3,500.00 A.S. FORTUNA ST (formerly CR 8,000.00 BAKILID-BANILAD ROAD) RR 6,000.00

I 6,200.00 INTERIOR RR 4,000.00

BAKILID BARRIO ROAD CR 5,100.00 RR 4,400.00 I 5,000.00

INTERIOR RR 2,580.00 CEBU NORTH ROAD-HIGHWAYBONIFACIO-BAKILID CR 11,000.00

RR 8,100.00 I 9,500.00

INTERIOR RR 5,500.00 ALL OTHER STREETS CR 5,100.00

ALONG THE ROAD RR 3,250.00 I 4,750.00



BARANGAY: BANILAD Effectivity Date 02-25-09- - -


- - -ANACLETO SENO STREET HERNAN CORTES-CASUNTINGAN CR 7,500.00

RR 4,000.00 I 5,000.00

INTERIOR RR 2,250.00 A S FORTUNA STREET ALBANO SUBD-HOLY FAMILY CR 7,000.00

RR 5,000.00 I 5,500.00

INTERIOR RR 3,500.00 ELIAS ESPINA STREET HERNAN CORTES-CEBU CITY CR 7,500.00

RR 5,000.00 I 5,500.00

INTERIOR RR 3,500.00 H. CORTES ST ML QUEZON-BANILAD ROAD CR 7,750.00

RR 6,000.00 I 6,500.00

INTERIOR RR 3,500.00 HOLY FAMILY VILL I & II RR 6,000.00 M L QUEZON STREET CR 6,000.00

RR 5,000.00 I 5,500.00

INTERIOR RR 3,000.00 P. REMEDIO STREET A.S. FORTUNA-CABANGCALAN CR 6,500.00

RR 4,000.00 I 5,100.00


RR 3,500.00 I 5,100.00

INTERIOR RR 2,000.00 EL DORADO SUBD RR 5,000.00 FLORIMER SUBD RR 4,500.00 GENTLE BREEZE SUBD RR 5,000.00 GREEN PLAINS SUBD RR 5,000.00 MANGO GREEN VILL RR 5,250.00 ST. MARTIN VILLAGE & ALBANO SUBD RR 4,750.00 STO NINO VILLAGE RR 6,000.00 ALL OTHER SUBDIVISIONS RR 4,000.00


BARANGAY: BASAK Effectivity Date 02-25-09- - -


- - -BASAK-DUNGOAN ROAD CEBU NORTH RD-LABOGON CR 5,750.00

RR 4,500.00 I 4,750.00

INTERIOR RR 2,750.00 BASAK-PAGSABUNGAN ROADCEBU NORTH RD-LABOGON CR 5,750.00

RR 4,500.00 I 4,750.00

INTERIOR RR 2,750.00 A50 1,400.00

H ABELLANA STREET CEBU NORTH RD-GREEN VIEW CR 5,750.00 RR 4,500.00 I 4,750.00

INTERIOR RR 3,750.00 A50 1,500.00

H ABELLANA STREET H ABELLANA ST-PAGSABUNGAN CR 4,500.00 RR 3,500.00 I 4,000.00

INTERIOR RR 2,000.00 HIGHWAY-CEBU NORTH ROAD CR 7,000.00

RR 5,500.00 I 6,500.00

INTERIOR RR 4,000.00 FATIMA ROAD CEBU NORTH ROAD-LABOGON CR 5,500.00

RR 4,250.00 I 4,500.00

INTERIOR RR 2,750.00 PAGSABUNGAN ROAD CEBU NORTH ROAD-PAGSABUNGAN CR 5,000.00

RR 3,500.00 I 4,000.00

INTERIOR RR 2,500.00 PALM HILLS STREET CEBU NORTH-PALM HILLS RR 4,500.00

INTERIOR RR 2,500.00 COACO SUBDIVISIONS RR 3,750.00 CONSUELO VILLAGE RR 4,500.00 CORTES SUBDIVISIONS RR 3,750.00 RAJAH TOWN HOMES RR 3,750.00 SMC VILLAGE RR 3,800.00 ALL OTHER STREETS CR 4,500.00

RR 3,300.00 I 3,500.00

INTERIOR RR 1,900.00 A50 1,250.00


BARANGAY: CABANCALAN Effectivity Date 02-25-09- - -


- - -AGRO-MACRO SUBD PH I ML QUEZON RR 4,000.00 AGRO-MACRO SUBD PH II ML QUEZON RR 4,150.00 CEBU GREENWAY BUSINESS PARK RR 7,500.00 GARDEN RIDGE SUBD ML QUEZON RR 5,500.00 GREENHILLS SUBD M L QUEZON CR 4,500.00

RR 3,750.00 I 4,000.00

INTERIOR RR 2,500.00 HIDDEN HOMES SUBD RR 3,750.00 NORTH TOWN WOODS SUBD RR 7,000.00 NORTH TOWN HOMES (PHASE IV A) RR 7,000.00 NORTH TOWN HOMES (PHASE IV B) RR 6,500.00 ELIAS CORTES ML QUEZON-BUTUANON RIVER CR 5,500.00

RR 4,250.00 I 6,000.00

INTERIOR RR 2,750.00 M L QUEZON GREENHILLS-NPC CR 7,750.00

RR 5,250.00 I 6,750.00

INTERIOR RR 4,750.00 SITIO PILIT CR 4,000.00

RR 3,000.00 I 3,500.00


RR 3,000.00 I 3,500.00



BARANGAY: CAMBARO Effectivity Date 02-25-09- - -


- - -ISLA DE PALMA RR 2,150.00

GLMACTAN ROAD PLARIDEL-ISLA DE PALMA CR 4,300.00

RR 2,800.00 I 4,100.00

INTERIOR RR 1,580.00 PLARIDEL STREET SAN ANTONIO-G. OUANO CR 4,920.00


INTERIOR RR 2,450.00 F. MENDOZA STREET (formerlyPLARIDEL-PNOC CR 3,500.00 SAN ANTONIO STREET) RR 1,800.00

I 3,050.00 INTERIOR RR 1,080.00

J. SANCHEZ STREET F MENDOZA ST-CABAHUG ST CR 3,000.00 RR 1,800.00 I 3,050.00


RR 1,800.00 I 3,050.00



BARANGAY: CANDUMAN Effectivity Date 02-25-09- - -


- - -ABELLANA STREET CANDUMAN-PAGSABUNGAN ROAD CR 3,750.00

RR 2,800.00 I 3,500.00

INTERIOR RR 1,580.00 GP 1,950.00

ARCADIO BORBAJO STREET MARKET ROAD-HUSING PROJECT CR 3,750.00 RR 2,320.00 I 2,600.00

INTERIOR RR 1,340.00 GP 1,950.00

ARCADIO BORBAJO EXT STREET-CROSSING-CHURCH CR 3,750.00 RR 2,070.00 I 2,350.00

INTERIOR RR 1,240.00 GP 1,950.00

GERVACIO SENO ST H ABELLANA-TAWASON CR 3,500.00 RR 2,070.00 I 2,350.00

INTERIOR RR 1,340.00 GP 1,950.00

JACINTO MAYO STREET ABELLANA ST-CANDUMAN ELEM SCH CR 3,500.00 RR 2,070.00 I 2,600.00

INTERIOR RR 1,340.00 GP 1,950.00

JACINTO MAYO EXT CAMINO VICINAL CR 3,500.00 RR 2,070.00 I 2,850.00

INTERIOR RR 1,340.00 GP 1,950.00

PEDRO SANCHEZ STREET DON SERGION ST-CROSSING CR 3,750.00 PAGSABUNGAN-TINGUB

RR 2,070.00 I 2,350.00

INTERIOR RR 1,340.00 GP 1,700.00

CABANCALAN-CANDUMAN ABELLANA-PAGSABUNGAN ROAD CR 3,050.00 RR 2,145.00 I 2,350.00

INTERIOR RR 1,240.00 GP 1,950.00


INTERIOR RR 1,090.00 GP 1,700.00

CANDUMAN RESETTLEMENT RR 1,650.00 CHARLES PEAK SUBD RR 2,500.00 CODINERA SUBD RR 2,500.00 COUNTRY VILLE SUBD RR 2,000.00 HOUSING PROJECT RR 2,000.00 MAHOGANY GROOVE SUBD RR 2,500.00


BARANGAY: CASILI Effectivity Date 02-25-09- - -


- - -CASILI-KAPASANAN GP

RRCUBACUB-CASILI ROAD CR 3,000.00

RR 1,750.00 I 2,000.00

INTERIOR RR 1,500.00 GP 1,400.00

CUBACUB-KAPASANAN CR 3,000.00 RR 1,750.00 I 2,100.00

INTERIOR RR 1,150.00 GP 1,500.00

SITIO CASILI CR 3,000.00 RR 1,750.00 I 2,100.00

INTERIOR RR 1,300.00 GP 1,500.00

TAWASON-CASILI ROAD CR 3,000.00 RR 1,650.00 I 2,000.00

INTERIOR RR 1,150.00 GP 1,400.00

ALL OTHER STREETS CR 3,000.00 RR 1,650.00

I 2,000.00 INTERIOR RR 1,150.00

A50 850.00 CASILI SUBDIVISION RR 2,500.00


BARANGAY: CASUNTINGAN Effectivity Date 02-25-09- - -


- - -M L QUEZON STREET MAGUIKAY-CABANCALAN CR 7,000.00

RR 5,000.00 I 6,000.00

INTERIOR RR 4,000.00 M CENIZA STREET MAGUIKAY-TABOK-INGUB CR 6,000.00

RR 5,000.00 I 6,000.00

INTERIOR RR 2,000.00 TINGUB-MAGUIKAY QUEZON-BUTUANON RIVER CR 3,000.00

RR 2,500.00 I 3,000.00


RR 2,500.00 I 3,000.00

INTERIOR RR 2,000.00 FELIZA VILLAGE RR 4,000.00 GREENHILLS SUBD RR 4,000.00 HOLY TRINITY VILLAGE RR 4,000.00 INOCENCIA VILLAGE RR 3,750.00 OSMEÑA VILLA RR 4,000.00 VILLA TERRACE SUBD RR 5,000.00


BARANGAY: CENTRO (POBLACION) Effectivity Date 02-25-09- - -


- - -A DEL ROSARIO AVENUE CENIZA-RIZAL CR 8,500.00

RR 7,600.00 I 9,250.00

INTERIOR RR 4,500.00 A SUSON STREET ZAMORA-END CR 8,000.00

RR 7,600.00 I 9,250.00

INTERIOR RR 5,500.00 B CENIZA STREET LOPEZ JAENA CR 10,100.00

RR 9,300.00 I 9,600.00

INTERIOR RR 6,100.00 BURGOS STREET SANCHEZ-END CR 8,500.00

RR 7,600.00 I 9,250.00

INTERIOR RR 4,500.00 DURANO RECLAMATION CR 10,100.00

RR 9,300.00 I 9,600.00

INTERIOR RR 6,100.00 GOMEZ STREET CENIZA-BURGOS CR 9,300.00

RR 8,800.00 I 9,100.00

INTERIOR RR 5,500.00 MABINI STREET PLARIDEL-RIZAL CR 9,500.00

RR 8,500.00 I 9,100.00

INTERIOR RR 5,000.00 PLARIDEL STREET SEAWALL-SAN ANTONIO CR 8,500.00

RR 7,600.00 I 9,000.00

INTERIOR RR 5,000.00 RIZAL STREET ZAMORA-SANCHEZ CR 9,500.00

RR 8,100.00 I 9,000.00

INTERIOR RR 5,000.00 RIZAL EXT (MANDAUE PORT RD)SEAWALL-SANCHEZ CR 9,500.00

RR 8,600.00 I 8,800.00



BARANGAY: CENTRO (POBLACION) (continuation) Effectivity Date 02-25-09- - -


- - -SAN ANTONIO STREET BURGOS-MABINI STS CR 9,000.00

RR 7,250.00 I 8,000.00

INTERIOR RR 4,500.00 U.M. SENO STREET RIZAL ST-BURGOS ST CR 8,500.00

RR 7,500.00 I 8,000.00

INTERIOR RR 5,500.00 ZAMORA STREET CENIZA-BURGOS CR 9,500.00

RR 7,600.00 I 8,600.00


RR 7,300.00 I 7,500.00



BARANGAY: CUBACUB Effectivity Date 02-25-09- - -


- - -A. ALIVIO STREET ALONG THE ROAD CR 3,500.00

RR 2,500.00 I 2,800.00

INTERIOR RR 3,000.00 BAAS JAGOBIAO ROAD RR 1,800.00

I 3,000.00 INTERIOR RR 1,500.00

GP 1,800.00 N. ABELLANA STREET ALONG THE ROAD CR 3,000.00

RR 2,500.00 I 2,800.00

INTERIOR RR 1,300.00 P OUANO STREET ALONG THE ROAD CR 3,000.00

RR 2,800.00 I 3,000.00

INTERIOR RR 2,000.00 V. SENO STREET ALONG THE ROAD CR 3,000.00

RR 2,500.00 I 2,800.00

INTERIOR RR 1,300.00 VICTOR VEGA STREET (formerlyCUBACUB-CASILI CR 2,500.00 CUBACUB-CASILI ROAD) ALONG THE ROAD RR 1,900.00

I 2,000.00 INTERIOR RR 1,500.00 GP *

BAAS JAGOBIAO ROAD ALONG THE ROAD RR 1,800.00 I 3,000.00

INTERIOR RR 1,500.00 GP 1,800.00

ALL OTHER STREETS CR 2,500.00 ALONG THE ROAD RR 1,800.00

I 2,000.00 INTERIOR RR 1,300.00 GP 1,800.00

BAMBOO GREEN SUBD RR 2,250.00 DECA HOMES SUBD RR 2,250.00 SAN MIGUEL VILLAGE PHASE I RR 2,250.00 ALL OTHER SUBDIVISIONS RR 2,000.00

Cubacub-Casili road now named as Victor Vega Street * GP now reclassified to either RR or I.


BARANGAY: GUIZO Effectivity Date 02-25-09- - -


- - -A. BONIFACIO STREET HIGHWAY-A. DEL ROSARIO CR 5,300.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 A CORTES AVENUE CEBU NORTH RD-BOUNDARY CR 9,000.00

RR 6,500.00 I 7,000.00

INTERIOR RR 4,750.00 A DEL ROSARIO AVENUE HIGHWAY-A CORTES AVE CR 7,500.00

RR 5,250.00 I 5,500.00

INTERIOR RR 4,250.00 A S FORTUNA STREET SEAWALL-DEL ROSARIO-M.C. CR 8,000.00

RR 5,250.00 I 5,500.00

INTERIOR RR 3,750.00 B.B. CABAHUG STREET A DEL ROSARIO-A CORTES AVE CR 5,750.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 BALINTAWAK BB CABAHUG-D.B. NERI CR 5,300.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 CEBU NORTH ROAD A CORTES-MAGALLANES CR 11,000.00

RR 7,000.00 I 9,500.00

INTERIOR RR 4,500.00 DEL PILAR STREET A DEL ROSARIO-A CORTES AVE CR 6,000.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 F CABAHUG STREET BB CABAHUG-CREEK CR 5,300.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,250.00 L. JAYME STREET HIGHWAY-BB CABAHUG CR 5,300.00

RR 5,100.00 I 5,200.00



BARANGAY: GUIZO (continuation) Effectivity Date 02-25-09- - -


- - -LUIS ESPINA STREET SEAWALL-DEL ROSARIO CR 9,500.00

RR 8,600.00 I 9,250.00

INTERIOR RR 5,000.00 GEN LUNA DEL PILAR-BOUNDARY CR 5,300.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 MAGALLANES DEL ROSARIO-CEBU NORTH RD CR 6,600.00

RR 5,500.00 I 6,000.00

INTERIOR RR 3,685.00 MANTUYONG GEN LUNA-END CR 5,300.00

RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 URDANETA STREET DEL ROSARIO-END CR 6,600.00

RR 6,000.00 I 6,500.00


RR 5,100.00 I 5,200.00

INTERIOR RR 3,100.00 STO. NINO SUBD CR 5,100.00


BARANGAY: IBABAO (ESTANCIA) Effectivity Date 02-25-09- - -


- - -A CORTES AVENUE CR 8,500.00

RR 6,500.00 I 7,500.00

INTERIOR RR 4,750.00 CEBU NORTH ROAD CR 9,000.00

RR 6,500.00 I 7,000.00

INTERIOR RR 4,500.00 F. CABAHUG STREET MANTUYONG CREEK-BB CABAHUG CR 5,900.00

RR 4,250.00 I 5,000.00

INTERIOR RR 2,750.00 GERARDO OUANO STREET BB CABHUG CR 5,650.00

RR 4,000.00 I 4,500.00

INTERIOR RR 2,500.00 LIBERTAD CR 5,750.00

RR 4,250.00 I 4,750.00

INTERIOR RR 2,700.00 R. COLINA STREET BB CABAHUG CR 5,400.00

RR 4,500.00 I 4,750.00

INTERIOR RR 2,750.00 RIZAL STREET CR 7,500.00

RR 6,500.00 I 7,250.00

INTERIOR RR 4,750.00 SANCHEZ STREET CR 5,400.00

RR 4,250.00 I 4,750.00

INTERIOR RR 2,500.00 SITIO ESTANCIA CR 5,250.00

RR 4,500.00 INTERIOR RR 2,400.00

I 4,750.00 ALL OTHER STREETS CR 4,900.00

RR 3,900.00 INTERIOR RR 2,150.00

I 4,000.00


BARANGAY: JAGOBIAO Effectivity Date 02-25-09- - -


- - -BB. CABAHUG F CABAHUG-CANDUMAN CR 3,000.00

RR 2,250.00 I 2,500.00

INTERIOR RR 1,500.00 BAAS-JAGOBIAO ROAD ABELLANA-END CR 3,750.00

RR 3,250.00 I 3,500.00

INTERIOR RR 2,250.00 CEBU NORTH ROAD END BASAK-DUNGOAN RD-END CR 8,500.00

RR 5,000.00 I 6,500.00

INTERIOR RR 4,000.00 EVERSLEY SANITARIUM CR 2,750.00

RR 2,550.00 I 2,600.00

INTERIOR RR 1,700.00 GL

H. ABELLANA (H. ABELLA) NATIONAL HIGHWAY CR 2,400.00 RR 2,200.00 I 2,300.00

INTERIOR RR 1,000.00 J. ALINSUG NATIONAL HIGHWAY CR 3,750.00

RR 2,500.00 I 3,250.00

INTERIOR RR 1,250.00 SITIO TUNGASAN RR 2,500.00

INTERIOR RR 1,750.00 T. GO STREET NATIONAL HIGHWAY-BRGY ROAD CR 3,750.00

RR 2,750.00 I 3,250.00

INTERIOR RR 2,250.00 UNION CARBIDE HILLS CR 3,750.00

RR 3,250.00 I 3,500.00


RR 2,000.00 I 2,300.00

INTERIOR RR 1,000.00 GP 1,900.00


BARANGAY: LABOGON Effectivity Date 02-25-09- - -


- - -CEBU NORTH ROAD S JAYME-LABOGON CR 9,000.00


INTERIOR RR 5,000.00 FATIMA ROAD ALONG THE ROAD CR 5,000.00

RR 3,750.00 I 4,750.00

INTERIOR RR 3,000.00 LABOGON CIRCUMFERENTIAL RDLABOGON-DONA ANTONIA VILL CR 4,500.00


INTERIOR RR 2,600.00 LABOGON ROAD LABOGON CIR-END CR 5,000.00


INTERIOR RR 2,600.00 LABOGON-PAKNAAN JAYME-PAKNA AN-LABOGON CR 4,000.00


INTERIOR RR 2,600.00 S JAYME STREET CEBU NORTH RD-BOUNDARY CR 4,200.00




INTERIOR RR 2,600.00 DONA ROSARIO VILLAGE RR 3,500.00 MA ANTONIA SUBD RR 3,500.00 SLIDING HILLS RR 3,500.00 YY COMPOUND RR 3,500.00 ALL OTHER SUBDIVISIONS RR 3,500.00


BARANGAY: LOOC Effectivity Date 02-25-09- - -


- - -ANTIPOLO STREET A MABINI-END CR 3,900.00

RR 3,300.00 I 3,600.00

INTERIOR RR 2,200.00 JUAN M CENIZA STREET MABINI-SAN ANTONIO CR 6,750.00

RR 6,000.00 I 6,250.00

INTERIOR RR 3,750.00 MABINI STREET PLARIDEL-SAN ANTONIO CR 6,750.00

JUAN M CENIZA-MABINI CR 6,250.00 OUANO-CM CABAHUG CR 6,650.00 A CABAHUG-AC CORTES CR 7,000.00

RR 6,000.00 I 6,250.00

INTERIOR RR 3,750.00 OUANO STREET MABINI-CM CABAHUG CR 7,000.00

RR 6,000.00 I 6,500.00

INTERIOR RR 3,750.00 PLARIDEL STREET SEAWALL-A MABINI CR 7,250.00

RR 5,750.00 I 6,750.00

INTERIOR RR 3,750.00 A MABINI-SAN ANTONIO CR 4,150.00

RR 3,000.00 I 3,500.00

INTERIOR RR 1,900.00 SAN ANTONIO STREET SAN ANTONIO-A CABAHUG CR 6,750.00

RR 5,500.00 I 6,250.00


RR 3,000.00 I 3,500.00

INTERIOR RR 1,900.00 SALTBEDS A38 3,600.00 FELICITAS VILLAGE RR 5,000.00


BARANGAY: MAGUIKAY Effectivity Date 02-25-09- - -


- - -ALBANO STREET CR 4,000.00

RR 3,500.00 I 3,600.00

INTERIOR RR 2,300.00 CEBU NORTH ROAD ML QUEZON-BUTUANON BR CR 9,500.00

RR 8,000.00 I 9,000.00

INTERIOR RR 5,500.00 M L QUEZON-BAKILID RD CR 9,500.00

RR 8,800.00 I 9,000.00

INTERIOR RR 5,500.00 M L QUEZON AVENUE CEBU NORTH RD-TINGUB-MAGUIKAY CR 7,500.00

RR 6,600.00 I 7,200.00

INTERIOR RR 4,400.00 MAGUIKAY-CANSUNTINGAN MAGUIKAY-V ALBANO CR 4,000.00

RR 3,300.00 I 3,600.00

INTERIOR RR 2,200.00 MAGUIKAY FEEDER ROAD ALBANO-SUDLON ROAD CR 4,000.00

RR 3,300.00 I 3,600.00

INTERIOR RR 2,200.00 NURSERY ROAD CEBU NORTH RD-MAG FEEDER CR 4,500.00

RR 3,250.00 I 3,600.00

INTERIOR RR 2,200.00 SUDLON ROAD CEBU NORTH RD-MAG FEEDER CR 4,750.00

RR 3,250.00 I 4,500.00

INTERIOR RR 2,200.00 TINGUB-MAGUIKAY ROAD QUEZON-BUTUANON RIVER CR 4,500.00

RR 3,250.00 I 3,300.00


RR 3,250.00 I 3,300.00

INTERIOR RR 2,150.00 NORTH CALDEROHAN ALONG THE ROAD CR 4,500.00 NAZARETH VALLEY ALONG THE ROAD RR 3,250.00 SUGAR VALLEY ALONG THE ROAD RR 3,250.00

I 3,300.00 VILLA FATIMA ALONG THE ROAD RR 3,250.00


BARANGAY: MANTUYONG Effectivity Date 02-25-09- - -


- - -A DEL ROSARIO AVENUE GEN LUNA STREET CR 8,000.00

RR 6,250.00 I 7,000.00

INTERIOR RR 4,000.00 CENIZA STREET CR 9,800.00

RR 9,600.00 I 9,700.00

INTERIOR RR 5,500.00 ECHIVARRE CR 5,000.00

RR 3,500.00 I 4,250.00

INTERIOR RR 2,850.00 GEN LUNA CR 5,250.00

RR 3,750.00 I 4,250.00

INTERIOR RR 2,750.00 URDANETA CR 4,500.00

RR 4,150.00 I 4,200.00


RR 3,500.00 I 4,000.00



BARANGAY: OPAO Effectivity Date 02-25-09- - -


- - -ALANG ALANG-OPAO ROAD G OUANO-END CR 5,000.00


INTERIOR RR 2,500.00 V.B. CABAHUG ST (formerly G OUANO BOUNDARY CR 6,000.00 ALANG ALANG-UMAPAD) ALONG THE ROAD RR 3,750.00

I 4,750.00 INTERIOR RR 3,000.00

CABAHUG PRIVATE ROAD V.B. CABAHUG ST CR 5,500.00 RR 4,250.00 I 5,000.00

INTERIOR RR 3,520.00 G OUANO STREET CR 9,000.00


INTERIOR RR 4,000.00 ALANG ALANG-OPAO ROAD CR 5,000.00 ALONG THE ROAD RR 4,000.00

I 4,500.00 INTERIOR RR 3,000.00

GRANCENA CR 5,000.00 ALONG THE ROAD RR 4,000.00

I 4,500.00 INTERIOR RR 3,000.00

GP 3,500.00 ALL OTHER STREETS SITIOS ILOG & GRANCENA CR 5,000.00

RR 3,500.00 I 4,500.00

INTERIOR RR 2,500.00 FISH POND A6 5,000.00 SALT BEDS A38 5,000.00


BARANGAY: PAGSABUNGAN Effectivity Date 02-25-09- - -


- - -H. ABELLANA STREET TINGUB-PAGSABUNGAN CR 4,000.00

RR 3,500.00 I 4,400.00

INTERIOR RR 2,800.00 H. ABELLANA EXT CR 4,000.00

RR 3,500.00 I 4,400.00

INTERIOR RR 4,400.00 JAIME STREET BDRY P. SANCHEZ ST-BRGY TINGUB CR 4,750.00

RR 4,500.00 I 4,525.00

INTERIOR RR 3,500.00 P. SANCHEZ (formerly BDRY-TINGUB-PAGSABUNGAN RD CR 3,800.00 PAGSABUNGAN ROAD RR 4,500.00

I 4,900.00 INTERIOR RR 3,350.00

SB CABAHUG STREET CR 4,525.00 RR 4,250.00 I 4,650.00

INTERIOR RR 3,750.00 S TOLING STREET CR 4,400.00

RR 3,750.00 I 4,000.00

INTERIOR RR 3,150.00 TINGUB-PAGSABUNGAN BDRY-ABELLANA CR 3,000.00

RR 2,900.00 I 3,000.00


RR 2,900.00 I 3,000.00

INTERIOR RR 2,000.00 GREEN VIEW SUBD RR 5,100.00

INTERIOR RR 4,250.00 DCP TOWNHOMES (TCT) RR 3,800.00 FATIMA VALLEY SUBD RR 3,800.00 HERMAG VILLAGE SUBD RR 3,800.00 HILLSIDE SUBDIVISION RR 3,800.00 HOLY SPIRIT VILLAGE SUBD RR 3,800.00 RAJAH TOWNHOMES (TCT) RR 3,800.00 RAYMONDVILLE SUBD RR 3,800.00 SAN ROQUE VILLAGE SUBD RR 3,800.00 SAN MIGUEL VILLAGE (Ph 2) RR 3,800.00 SOCORRO VILLAGE RR 3,800.00 STERO TOWNHOUSE (TCT) RR 3,800.00 UNNAMED SUBDIVISION (PASCAL TAN) RR 3,800.00 UNNAMED SUBD (OLIVIA) RR 3,800.00 ALL OTHER SUBDIVISIONS RR 3,800.00


BARANGAY: PAKNA-AN Effectivity Date 02-25-09- - -


- - -CEBU NORTH ROAD BUTUANON RIVER CR 9,000.00

RR 7,000.00 I 8,000.00

INTERIOR RR 6,250.00 S JAYME STREET BGY LABOGON CR 7,500.00

RR 6,750.00 I 7,250.00

INTERIOR RR 4,250.00 KAGAPE ROAD CR 7,500.00

RR 6,000.00 I 6,250.00

INTERIOR RR 4,500.00 SITIO CAMBOGAONG CR 8,000.00

RR 5,500.00 I 6,000.00


RR 3,100.00 I 3,200.00

INTERIOR RR 2,350.00 FISH POND A6 3,500.00 AGRICULTURAL A50 3,500.00 STO. NIÑO SUBDIVISION RR 5,500.00 ALL OTHER SUBDIVISIONS RR 4,500.00

BARANGAY: SUBANGDAKU- - -


- - -CEBU NORTH ROAD SUBANGDAKU-CREEK BDRY CR 10,000.00

RR 7,500.00 I 9,000.00

INTERIOR RR 3,350.00 H CORTES TO TIPOLO CR 6,750.00

RR 6,250.00 I 6,500.00

INTERIOR RR 3,750.00 SAN VICENTE & SINGSON VILLSITIO NAWAKAO RR 4,600.00 UNNAMED STREET BESIDE TELECOM-RECLAMATION CR 6,000.00

RR 4,000.00 I 5,500.00


RR 2,750.00 I 3,750.00



BARANGAY: TABOK Effectivity Date 02-25-09- - -


- - -CEBU NORTH ROAD BUTUANON RIVER LABOGON CR

RRI

CEBU NORTH ROAD CR 6,250.00 RR 4,250.00 I 4,500.00

INTERIOR RR 2,500.00 TABOK BARRIO ROAD CR 3,750.00

RR 2,850.00 I 3,000.00


RR 2,850.00 I 3,000.00

INTERIOR RR 1,750.00 HERMAG VILLAGE RR 4,000.00 MAHOGANY GROOVE SUBD RR 5,000.00 PALMAS VERDES RR 4,000.00 PALMERA HOMES RR 4,000.00 PALM HEIGHTS RR 4,000.00 QUEENLY HOMES RR 4,000.00 ALL OTHER SUBDIVISIONS RR 4,000.00


BARANGAY: TAWASON Effectivity Date 02-25-09- - -


- - -H ABELLANA STREET CANDUMAN-BOUNDARY CR 2,000.00

RR 1,400.00 I 1,500.00

INTERIOR RR 950.00 A50 850.00

CANDUMAN-TAWASON ROAD RR 2,000.00 INTERIOR RR 1,500.00

GP 1,250.00 A50 1,000.00

SITIO KAPASANAN CR 1,150.00 RR 950.00 I 1,100.00

INTERIOR RR 750.00 A50 750.00

TAWASON BRGY ROAD CR 1,400.00 RR 1,000.00

INTERIOR RR 750.00 GP 900.00 A50 750.00

TAWASON CASILI ROAD CANDUMAN-SITIO KAPASANAN CR 1,400.00 RR 950.00

INTERIOR RR 750.00 GP 750.00 A50 650.00

ALL OTHER STREETS CR 1,150.00 RR 950.00 I 1,100.00

INTERIOR RR 750.00 GP 600.00 A50 500.00

MAHOGANY GROOVE SUBD RR 5,000.00 ALL OTHER SUBDIVISIONS RR 2,500.00


BARANGAY: TINGUB Effectivity Date 02-25-09- - -


- - -CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB-PAGSABUNGANCR 5,750.00

RR 3,500.00 I 4,000.00

INTERIOR RR 2,750.00 GP 3,000.00

TINGUB-PAGSABUNGAN ROAD CR 5,500.00 RR 3,500.00 I 4,000.00

INTERIOR RR 2,750.00 GP 2,500.00


INTERIOR RR 2,500.00 GP 2,500.00

BENIGNO SUICO STREET RR 4,000.00 I 4,400.00

DCP TOWNHOMES RR 3,800.00 GREENHILLS SUBD RR 4,500.00 PALMAS VERDE SUBDIVISION RR 4,250.00


BARANGAY: TIPOLO Effectivity Date 02-25-09- - -


- - -A DEL ROSARIO AVENUE CEBU NORTH ROAD CR 7,500.00

RR 6,250.00 I 6,500.00

INTERIOR RR 3,550.00 A S FORTUNA BOUNDARY-SMC CR 6,750.00

RR 6,000.00 I 6,500.00

INTERIOR RR 3,750.00 CEBU NORTH ROAD TIPOLO-P BASUBAS CR 11,000.00 (MC BRIONES ST) RR 9,200.00

I 9,500.00 INTERIOR RR 3,750.00

C. ROSARIO STREET A DEL ROSARIO-CEBU CR 5,000.00 NORTH ROAD RR 4,000.00 INTERIOR RR 2,250.00

GERARDO OUANO AVENUE MANDAUE RECLAMATION AREA CR 8,000.00 I 7,500.00

HERNAN CORTES STREET SACRIS ROAD EXT-SAN VICENTE VIL CR 6,000.00 RR 5,000.00

INTERIOR RR 3,500.00 I 5,750.00

HERNAN CORTES EXTENSION CR 4,250.00 RR 3,000.00 I 3,500.00

INTERIOR RR 2,500.00 LOPEZ JAENA ST P. CORTES-SINGSON VILL SUBD ROADCR 5,000.00

RR 4,000.00 INTERIOR RR 3,000.00

MAGUIKAY-BANILAD STREETH CORTES-A BONIFACIO CR 8,000.00 RR 6,000.00 I 6,500.00

INTERIOR RR 4,000.00 PEDRO BASUBAS ROAD CR 5,250.00

RR 4,000.00 I 4,500.00

INTERIOR RR 2,500.00 PO-O ROAD CEBU NORTH RR-P BASUBAS CR 9,000.00

RR 6,500.00 I 7,500.00

INTERIOR RR 5,000.00 SACRIS ROAD EXT. HERNAN CORTES- AS FORTUNA ST CR 5,750.00

RR 4,250.00 I 4,500.00

INTERIOR RR 2,750.00 SINGSON ROAD CEBU NORTH ROAD CR 8,000.00

RR 6,000.00 I 6,500.00



BARANGAY: TIPOLO Effectivity Date 02-25-09- - -


- - -TIPOLO BARRIO ROAD CR 6,000.00

RR 5,200.00 I 5,500.00


RR 3,200.00 I 3,500.00

INTERIOR RR 2,400.00 SINGSON VILLAGE SITIO NAWANAO RR 4,000.00

BARANGAY: UMAPAD- - -


- - -PLARIDEL STREET CREEK-BUTUANON RIVER CR 5,500.00

I 4,800.00 ALONG THE ROAD RR 4,500.00 INTERIOR RR 2,400.00 G OUANO TO CREEK CR 6,500.00 ALONG THE ROAD RR 5,100.00

I 5,800.00 INTERIOR RR 3,500.00

PROGRESO-CAMBOGAONG STSPLARIDEL-END CR 5,500.00 ALONG THE ROAD RR 4,500.00

I 4,800.00 INTERIOR RR 2,400.00

UMAPAD-ALANG ALANG PLARIDEL-ALANG ALANG-UMAPAD CR 5,000.00 I 4,000.00

ALONG THE ROAD RR 3,500.00 INTERIOR RR 2,250.00

ALL OTHER STREETS CR 4,750.00 I 4,000.00


SAN JOSE VILLAGE RR 4,250.00 = = =

CITY/MUNICIPALITY: LAPU-LAPU, CEBU D.O. No. 5-09

BARANGAY: AGUS Effectivity Date 02-25-09- - -


- - -BASAK-AGUS ROAD MARIGONDON BGY ROAD CR 1,400.00

QUEZON HIGHWAY RR 600.00 I 1,900.00

INTERIOR RR 375.00 I 700.00

QUEZON NAT'L HIGHWAY MARIGONDON-GISI-AGUS CR 1,850.00 RR 900.00 I 1,900.00


MALINAO ROAD QUEZON HIGHWAY-END CR 1,250.00 RR 600.00 I 1,900.00



INTERIOR RR 375.00 A40 230.00

ALL SUBDIVISIONS ALONG THE ROAD RR 1,900.00 INTERIOR RR 1,400.00

CITY/MUNICIPALITY: LAPU-LAPU, CEBUD.O. No. 5-09

BARANGAY: BABAG I & II Effectivity Date 02-25-09- - -


- - -QUEZON NAT'L HIGHWAY TIMPOLOK BOUNDARY-END CR 2,400.00

RR 850.00 I 1,650.00

INTERIOR RR 625.00 BABAG I GUN-OB TIMPOLOK ROAD CR 2,250.00

RR 975.00 I 1,650.00

INTERIOR RR 650.00 A50 450.00

BABAG II-TIMPOLOK QUIRINO NAT'L HIGHWAY CR 2,250.00 ELEM SCHOOL RR 975.00

I 1,650.00 INTERIOR RR 600.00

A50 450.00 INTERIOR RR 675.00

425.00 TIMPOLOK ROAD QUIRINO NAT'L. HWAY BDRY. RR 800.00

I 1,700.00 INTERIOR RR 650.00

A50 450.00 ALL OTHER STREETS CR 1,250.00

RR 800.00 I 1,350.00

INTERIOR RR 600.00 GP 450.00 A50 350.00

ALDEA PRIMA RR 4,250.00 DULSY HOMES RR 3,850.00 MACTAN COUNTRY HOMES RR 4,250.00 PUEBLO DE ORO RR 4,250.00 STA. MONICA HOMES RR 4,250.00 STA. FRANCIS VILLAGE RR 4,250.00 VILLA DEL RIO RR 4,250.00 VILLA RANIDA RR 4,250.00 VILLA RUFINA RR 4,250.00 ALL OTHER SUBDIVISIONS (ALL SUBDIVISIONS) RR 2,850.00



BARANGAY: BANCAL Effectivity Date 02-25-09- - -


- - -BASAK-CAGODOY-PAJAC- PAJAC-MARIBAGO-QUEZON H-way RR 1,850.00

I 2,150.00 BANCAL INTERIOR RR 1,650.00 PAJAC-MARIBAGO ROAD MIA-BASAK-CAGODOY RR 1,650.00

I 2,050.00 INTERIOR RR 1,250.00

PAJAC ROAD-BANCAL RR 2,400.00 INTERIOR RR 2,100.00

MIA-CASIA ROAD RR 1,850.00 I 2,100.00

QUEZON NAT'L HIGHWAY CR 2,100.00 MACTAN INT'L AIRPORT-BASAK RR 1,850.00

I 2,100.00 INTERIOR RR 1,650.00

TIGKAHON CR 2,100.00 RR 2,000.00 I 1,850.00

INTERIOR RR 1,650.00 BANGKAL PROPER CR 2,400.00

RR 1,850.00 I 2,250.00

INTERIOR RR 1,650.00 MAHAYAHAY ROAD CR 2,250.00

RR 1,850.00 I 2,250.00

INTERIOR RR 1,700.00 KAUSWAGAN ROAD CR 2,250.00

RR 1,850.00 I 2,400.00

INTERIOR RR 1,650.00 POOL ROAD CR 1,850.00

RR 1,650.00 I 1,850.00


RR 1,450.00 I 1,850.00

INTERIOR RR 1,125.00 ALDEA DEL SOL SUBD RR 4,250.00 CAMELLA HOMES SUBD RR 4,250.00 CASA NUESTRA RR 4,250.00 HELENVILLE SUBD RR 4,250.00 RAJAH TOWNHOMES RR 3,800.00 ALL OTHER SUBDIVISIONS (ALL SUBDIVISIONS) RR 3,750.00


BARANGAY: BASAK Effectivity Date 02-25-09- - -


- - -AGUSTIN, SORONO ROAD NUNEZ-BASAK-SUDTUNGAN CR 2,250.00

RR 600.00 I 2,250.00

INTERIOR RR 550.00 BASAK-SUDTUNGAN ROAD MARIGONDON BGY ROAD CR 2,400.00

RR 750.00 I 2,300.00

INTERIOR RR 550.00 GUN-OB BGY. BOUNDARY-NUNEZ RR 1,300.00

INTERIOR RR 850.00 J TAMPUS ROAD MARIGONDON ROAD-END CR 2,400.00

I 2,250.00 RR 800.00

INTERIOR RR 550.00 MARIGONDON BGY ROAD J TAMPUS-BASAK-SUDTUNGAN RR 800.00

I 2,300.00 INTERIOR RR 550.00

NUÑEZ STREET QUEZON NTA'L HIGHWAY RR 800.00 I 2,200.00

INTERIOR RR 600.00 WASHINGTON ST M PATALINGHUG-MARIGONDON CR 2,250.00

RR 700.00 I 2,300.00

INTERIOR RR 350.00 CAGODOY ROAD WASHINGTON ROAD-PAJAK CR 2,450.00

RR 1,100.00 I 2,200.00

INTERIOR RR 700.00 AVIATION ROAD WASHINGTON ROAD-PAJAK CR 2,450.00

RR 1,100.00 INTERIOR RR 700.00


I 2,200.00 RR 600.00

INTERIOR RR 275.00 BF BETTER LIVING SUBD RR 4,850.00 BROOKFIELD SUBD RR 4,850.00 CEBU LIGHT INDUSTRIAL PARK RR 5,650.00 CECILIA HOMES RR 4,850.00 PACIFIC GRAND VILLA SUBDIVISION RR 5,100.00 TPI HOMES RR 4,550.00 VISTABELLA SUBD RR 4,850.00


BARANGAY: BUAYA Effectivity Date 02-25-09- - -


- - -CASIA ROAD QUEZON HIWAY-NEW ROAD MCIAA RR 1,830.00

CR 1,890.00 I 1,850.00

QUEZON H-Way-OLD RD-MACTAN CR *I *

RR * INTERIOR RR 440.00

QUEZON NAT'L HIGHWAY CASIA-MIA CR 1,850.00 RR 725.00 I 1,890.00

INTERIOR RR 500.00 I 1,075.00

ALL OTHER STREETS CR 1,450.00 RR 600.00 I 725.00


ALL SUBDIVISIONS ALONG THE ROAD RR 1,275.00 INTERIOR RR 1,050.00

* Vicinity for Casia Road now redefined from Quezon Hiway-Old Rd-Mactan to Quezon Hiway-New Road MCIAA.


BARANGAY: CALAWISAN Effectivity Date 02-25-09- - -


- - -BABAG-RADAR ROAD QUEZON HIGHWAY-END CR 1,300.00

RR 400.00 I 1,200.00

INTERIOR RR 250.00 CALAWISAN ROAD QUEZON HIGHWAY-END CR 1,300.00

RR 400.00 I 1,200.00


BABAG ROAD-SHORE CR 1,400.00 RR 850.00 I 1,200.00

INTERIOR RR 400.00 QUEZON NATIONAL HIGHWAYCALAWISAN-BABAG ROAD CR 1,300.00

RR 600.00 I 1,200.00

INTERIOR RR 350.00 ALL OTHER STREETS CR 1,050.00

RR 400.00 I 1,000.00

INTERIOR RR 250.00 SUBDIVISIONS RR 1,400.00

*vicinities redefined

BARANGAY: CANJULAO- - -


- - -LOOC-CANJULAO ROAD QUEZON NAT'L H-Way-BDRY. CR 2,400.00

RR 850.00 I 1,850.00


QUEZON NATIONAL HIGHWAYCANJULAO ROAD- END CR 2,400.00 RR 850.00 I 1,850.00





BARANGAY: GUN-OB Effectivity Date 02-25-09- - -


- - -AGUSTIN TUMULAK STREET CR 2,850.00

RR 2,400.00 I 2,850.00

INTERIOR RR 1,100.00 CARAJAY ROAD AGUSTIN TUMULAK ST CR 1,850.00

LAPU-LAPU CDH-BABAG BDRY RR 850.00 INTERIOR RR 800.00

CERES ROAD PUNTA RIZAL-S OSMENA CR 2,850.00 RR 2,400.00 I 2,850.00

INTERIOR RR 1,100.00 DELA SERNA ST. OSMENA ST(MARIGONDON ROAD) RR 1,950.00

INTERIOR RR 1,000.00 P.RODRIGUEZ-LOOC ROAD RR 1,100.00 INTERIOR RR 800.00 HUMAY-HUMAY - CERES RR 2,300.00 INTERIOR RR 1,400.00 P RODRIGUEZ-OSMEÑA ST RR 2,200.00 INTERIOR RR 1,400.00

HUMAY-HUMAY PUNTA RIZAL-END CR 1,700.00 RR 900.00 I 1,600.00

CY DELA SERNA-MACTAN AIR BASE ENDCR 2,750.00 RR 1,900.00 I 2,500.00

INTERIOR RR 1,100.00 MH DEL PILAR (G.DEL PILAR)LAPU-LAPU CDH-QUEZON H-WAY RR 1,100.00

INTERIOR RR 750.00 QUEZON HIGHWAY-CANJULAO CR 3,850.00

RR 2,800.00 I 3,500.00

INTERIOR RR 1,850.00 NEW ROAD TO BASAK HUMAY-HUMAY RD- SE OSMEÑA ST CR 2,400.00

RR 1,850.00 INTERIOR RR 1,400.00

PUNTA RIZAL CERES ROAD-HUMAY HUMAY CR 2,500.00 RR 1,500.00 I 2,400.00

INTERIOR RR 800.00 QUEZON NATIONAL HIGHWAY CR 4,350.00

RR 2,850.00 I 3,750.00



BARANGAY: GUN-OB (continuation) Effectivity Date 02-25-09- - -


- - -S OSMEÑA STREET CERES PROPOSED ROAD CR 1,600.00

RR 1,200.00 I 2,400.00

CY DELA SERNA ST-NEW ROAD-BASAKCR 2,850.00 I 2,850.00 RR 1,850.00


RR 850.00 I 2,100.00

INTERIOR RR 750.00 GUN-OB TIMPLOK VILLAGE CARAJAY RD-QUEZON NAT'L HIWAY CR 2,400.00

RR 1,850.00 INTERIOR RR 1,400.00

SACRED HEART VILLAGE MAIN STREET RR 1,850.00 INTERIOR (ALONG SUB STREETS) RR 1,500.00

BARANGAY: LOOC- - -


- - -BAISON ROAD LOCATA END CR 4,250.00

RR 2,465.00 I 3,040.00

INTERIOR RR 1,420.00 CALTEX ROAD QUEZON HIGHWAY-END CR 2,940.00

RR 2,350.00 I 3,675.00

INTERIOR RR 1,350.00 I 1,420.00

HOLY CHILD ROAD QUEZON HIGHWAY-LOCATA CR 2,800.00 RR 2,500.00 I 2,700.00

INTERIOR RR 1,300.00 LOCATA ROAD LOOC-CANJULAO-CALTEX CR 4,300.00

RR 2,465.00 I 2,990.00

INTERIOR RR 1,420.00 I 1,680.00

QUEZON NATIONAL HIGHWAYCALTEX-LOOC-CANJULAO CR 2,835.00 RR 2,350.00 I 2,730.00


RR 2,350.00 I 2,700.00

INTERIOR RR 1,300.00 I 1,420.00


BARANGAY: MACTAN Effectivity Date 02-25-09- - -


- - -ANCASIL BARANGAY ROAD QUEZON NATL H-WAY-SHORELINE CR 1,400.00

RR 880.00 I 1,900.00

INTERIOR RR 520.00 BANCAL-SOONG ROAD BASAK-CAGODOY CR 1,900.00

RR 960.00 I 1,840.00

INTERIOR RR 600.00 BEACH LOTS A38 2,160.00

ALONG HILUTUNGAN CHANNEL RR *BEACH FRONT A39 4,900.00 WITHIN NEXT 50 METERS A39 4,500.00 BEYOND 50 METERS A39 4,000.00

RR 3,200.00 ALONG MAGELLAN BAY RR *BEACH FRONT A39 3,200.00 WITHIN NEXT 50 METERS A39 3,000.00 BEYOND 50 METERS A39 2,800.00

RR 2,120.00 CABESA TACIO ROAD BUOT-BOUNDARY RR 800.00

INTERIOR RR 475.00 CASIA-SOONG ROAD OLD MACTAN RD-QUEZON CR 1,850.00

RR 800.00 I 1,840.00

INTERIOR RR 475.00 DAPDAP DEVELOPED SUBD. RR 4,700.00

INTERIOR RR 4,400.00 DAPDAP-MARIBAGO QUEZON NATL HW-MARIBADO BDY RR 1,120.00

I 1,840.00 INTERIOR RR 840.00 I 1,050.00

DAPDAP BEACH ROAD CR 5,500.00 RR 2,120.00

INTERIOR CR 3,600.00 RR 1,100.00

HILUTUNGAN DEVELOPED BEACH RESORT CR **UNDEVELOPED BEACH RESORT CR **

MACTAN-CRISANTA ROAD CASIA-SOONG ROAD CR 1,500.00 RR 810.00 I 1,840.00

INTERIOR RR 460.00 MACTAN - SOONG MACTAN CROSSING-DAPDAP RD. RR 1,100.00

CR 1,400.00 INTERIOR RR 790.00

NATL HIGHWAY-BUOT MACTAN PROPER-SHANGRI LA RR 1,060.00 CR 1,400.00

INTERIOR RR 790.00

*RR along Hilutungan Channel and Along Magellan Bay were now classified as A39.**Hilutungan Beach Resorts were reclassified from CR to A39 under Beach Lots.


BARANGAY: MACTAN (continuation) Effectivity Date 02-25-09- - -


- - -NATIONAL HIGHWAY-MANCAOBUAYA BDRY-LAPU-LAPU SHRINE

FRONTING MAGELLAN BAY RR 1,060.00 CR 1,500.00

INTERIOR RR 790.00 OLD MACTAN ROAD - MACTANCASIA-SOONG-DAPDAP CR 1,400.00 NATIONAL HIGHWAY RR 765.00

I 1,840.00 INTERIOR RR 460.00

QUEZON NATL HIGHWAY BUAYA-BANCL BDY-OLD MACTAN RR 1,900.00 CR 3,000.00

I 2,840.00 INTERIOR RR 1,340.00

I 1,900.00 SITIO SOONG CR 1,650.00

RR 810.00 I 1,840.00




AR HOMES RR 3,800.00 HELEN VILLE SUBD RR 4,400.00 VILLA RUBINA RR 4,400.00 VISTAMAR SUBD RR 4,400.00 RAJAH TOWNHOMES RR 3,800.00


BARANGAY: MARIBAGO Effectivity Date 02-25-09- - -


- - -BASAK-GISI-AGUS ROAD FUENTES-QUEZON NATL H-way CR 1,700.00

RR 770.00 I 2,140.00

INTERIOR RR 495.00 BEACH LOTS DEVELOPED CR *

UNDEVELOPED CR *BEACH FRONT A39 3,700.00 WITHIN NEXT 50 METERS A39 3,500.00 BEYOND 50 METERS A39 3,000.00

RR 2,400.00 PAJAK-MARIBAGO FUENTES ST-QUEZON NATIONAL CR 2,500.00

RR 830.00 I 2,140.00


QUEZON NATIONAL HIGHWAYPAJAK-MARIBAGO-BASAK-GISI- RR 830.00 INTERIOR RR 570.00


INTERIOR RR 495.00 WHITE SANDS SUBD RR 4,400.00 DEVELOPED SUBDS. RR 2,500.00

*Vicinities from beach lots redefined from developed/undeveloped to beach front / within next 50 meters / beyond 50 meters

and reclassified as A39.


BARANGAY: MARIGONDON Effectivity Date 02-25-09- - -


- - -BONGHANOY ROAD QUEZON NAT'L HW-SHORELINE RR 4,650.00


MARIGONDON BARANGAY ROADQUEZON NAT'L HW-SHORELINE CR 4,850.00 RR 2,800.00 I 3,850.00

INTERIOR RR 1,900.00 QUEZON NATIONAL HIGHWAYMARIGONDON-BONGHANOY RR 4,850.00

QUEZON NATIONAL-YLAYA I 3,800.00 RR 2,800.00

INTERIOR RR 1,900.00 SIMEON AMODA TONGO RR 2,800.00


SHORELINE RR 5,000.00 BEACH FRONT A39 9,500.00 WITHIN NEXT 50 METERS A39 8,500.00 BEYOND 50 METERS A39 7,000.00

ALL OTHER STREETS ALONG THE ROAD RR 2,000.00 CR 3,750.00 I 2,650.00

INTERIOR RR 1,750.00 I 2,000.00

PACIFIC GRAND VILLAS RR 3,900.00 VILLA SERNA RR 3,900.00 OTHER SUBDIVISIONS RR 4,350.00

BARANGAY: OLANGO ISLAND- - -


- - -BEACH LOTS DEVELOPED A39 2,850.00

PARTIALLY DEVELOPED A39 1,900.00 BEACH COVERED W/ MANGROVES A24 200.00 BEACH BOUNDED BY BIG ROCKS A41 400.00 BEACH WITH WHITE SAND (Undeveloped)A40 900.00 BEACH WITH MUDDY SOIL A39 400.00

STA. ROSA ROAD TO TINAGO CR 650.00 I 500.00

ALONG THE ROAD RR 450.00 INTERIOR RR 200.00

A50 200.00 ALL OTHER ROADS RR 450.00

CR 600.00 I 500.00

A50 200.00


BARANGAY: PAJAK Effectivity Date 02-25-09- - -


- - -BANKAL-SOONG BASAK-CAGODOY CR 1,575.00

RR 1,400.00 I 1,625.00

INTERIOR RR 850.00 BASAK-CAGODOY-PAJAK PAJAK-MARIBAGO-BANKAL CR 2,450.00

RR 1,075.00 I 2,140.00


FUENTES STREET PAJAK-MARIBAGO-GISI-AGUS CR 2,500.00 RR 1,050.00 I 2,140.00


PAJAK-MARIBAGO ROAD BASAK-CAGODOY-BANKAL- CR 2,500.00 RR 1,050.00 I 2,140.00


QUEZON NATIONAL HIGHWAYBANKAL-SOONG-PAJAK- CR 2,450.00 RR 1,025.00 I 2,140.00


RR 1,025.00 I 1,400.00


OTHER SUBDS. ALONG THE ROAD RR 950.00 INTERIOR RR 910.00

MABAI RR 3,750.00 PACIGIC VILLAS RR 3,750.00 VILLA ILUMINADA TOWNHOMES RR 3,750.00 BF TOWNHOMES RR 3,750.00


BARANGAY: PAJO Effectivity Date 02-25-09- - -


- - -BRIDGEWAY QUEZON NATIONAL HIGHWAY - CR 9,900.00

SHORELINE RR 4,525.00 I 9,000.00

INTERIOR RR 1,900.00 NEW SANGI ROAD CR 5,500.00

OLD MACTAN-CITY HALL RR 4,500.00 INTERIOR RR 1,900.00

OLD MACTAN ROAD QUEZON NATIONAL HIGHWAY - CR 9,900.00 BOUNDARY RR 8,405.00

I 9,900.00 INTERIOR RR 3,900.00

PAJO SEASIDE ROAD SHORELINE-OLD MACTAN RD CR 9,750.00 RR 4,725.00 I 7,200.00

INTERIOR RR 3,050.00 QUEZON NATIONAL HIGHWAYPAJO-SEASIDE RD-END CR 11,175.00

RR 8,400.00 I 11,175.00


RR 4,500.00 I 7,200.00

INTERIOR RR 1,900.00 PATALINJUG AVE CR 11,175.00

RR 8,000.00 I 9,900.00

HUMAY-HUMAY ROAD RR 1,500.00 OLD ROAD TO MARIBAGO RR 3,900.00 SEAWAGE ROAD RR 2,900.00 ST. ANTHONY SUBD RR 4,525.00


BARANGAY: POBLACION Effectivity Date 02-25-09- - -


- - -B M DIMATAGA E RODRIGUEZ-BOUNDARY CR 7,190.00

RR 3,850.00 I 11,125.00

INTERIOR RR 2,500.00 BONIFACIO F MARTIR TO OMPAD CR 9,190.00

RR 3,900.00 I 11,125.00

INTERIOR RR 2,250.00 DAD CLELAND E RODRIGUEZ TO END CR 6,700.00

RR 4,650.00 I 9,190.00

INTERIOR RR 2,300.00 F MARTIR DIMATAGA-RIZAL CR 9,190.00

RR 3,900.00 I 11,125.00

INTERIOR RR 3,700.00 G Y DELA SERNA E RODRIGUEZ-OMPAD CR 11,125.00

RR 5,500.00 I 14,500.00

INTERIOR RR 3,700.00 LOPEZ JAENA E RODRIGUEZ-OMPAD CR 9,190.00

RR 3,900.00 I 11,125.00

INTERIOR RR 2,450.00 MANDAUE ROAD OMPAD-PUNTA RIZAL CR 7,350.00

RR 2,725.00 I 9,900.00

INTERIOR RR 2,300.00 MANGUBAT DIMATAGA-GY DELA SERNA CR 8,065.00

RR 3,900.00 I 9,240.00

INTERIOR RR 2,500.00 OLD MACTAN ROAD OMPAD TO BOUNDARY CR 9,240.00

RR 3,775.00 I 11,175.00

INTERIOR RR 3,500.00 OLD ROAD TO MARIBAGO GY DELA SERNA TO END CR 9,240.00

RR 3,900.00 I 9,900.00

INTERIOR RR 2,400.00 OMPAD B M DIMATAGA-DELA SERNA CR 9,240.00

RR 3,775.00 I 9,290.00

INTERIOR RR 2,600.00 PLARIDEL E RODRIGUEZ-DELA SERNA CR 9,190.00

RR 3,900.00 INTERIOR RR 3,450.00

PUNTA RIZAL OLD MACTAN ROAD TO END CR 8,065.00 RR 4,350.00 I 9,240.00



BARANGAY: POBLACION (continuation) Effectivity Date 02-25-09- - -


- - -PUNTA RIZAL (2) MANGUBAT-DELA SERNA-OMPAD CR 8,065.00

I 7,000.00 RR 3,700.00

INTERIOR RR 2,600.00 R DELA SERNA BM DIMATAGA-GY DELA SERNA CR 9,190.00

RR 4,400.00 I 11,175.00

INTERIOR RR 3,500.00 RIZAL R DELA SERNA-MANGUBAT CR 8,065.00

RR 3,350.00 I 9,240.00

INTERIOR RR 1,600.00 RODRIGUEZ SHORELINE-BOUNDARY CR 8,065.00

RR 5,900.00 I 11,175.00

INTERIOR RR 2,750.00 S OSMENA L JAENA-GY DELA SERNA CR 9,190.00

RR 4,400.00 I 11,125.00

INTERIOR RR 2,500.00 W RISDON DIMATAGA-L JAENA CR 9,190.00

RR 3,900.00 I 11,125.00

INTERIOR RR 2,900.00 P. APITONG RR 3,650.00 ALL OTHER STREETS CR 6,700.00

RR 2,725.00 I 7,000.00


CITY/MUNICIPALITY: LAPU-LAPU, CEBU

D.O. No. 5-09BARANGAY: PUNTA ENGANO Effectivity Date 02-25-09- - -


- - -BEACH LOTS FACING STA.ROSA/HILUTUNGAN CR *

DEVELOPED RR * UNDEVELOPED CR *

RR *FACING STA. ROSA-HILUTANGANBEACH FRONT A39 6,750.00 WITHIN NEXT 50 METERS A39 6,000.00 BEYOND 50 METERS A39 5,000.00

RR 3,900.00 INTERIOR RR 1,900.00

BEACH LOTS FACING LILOAN/MAGELLAN BAY CR ** DEVELOPED RR ** UNDEVELOPED CR **

RR **FACING LILOAN/MAGELLAN BAYBEACH FRONT A39 5,500.00 WITHIN NEXT 50 METERS A39 5,000.00 BEYOND 50 METERS A39 4,000.00

RR 2,900.00 INTERIOR RR 2,400.00

BUOT CABESA TACIO-SHORELINE CR 1,240.00 RR 500.00 I 1,900.00

INTERIOR RR 350.00 CABESA TACIO BUOT-END CR 2,515.00

RR 1,750.00 I 4,065.00

INTERIOR RR 1,100.00 INDOY STREET CABESA TACIO-SHORELINE RR 550.00

I 2,500.00 CR 2,065.00

SHANG DRIVE RR 1,700.00 NATIONAL ROAD RR 1,700.00

CR 2,000.00 I 2,500.00


RR 500.00 INTERIOR RR 300.00

CONDOMINIUMS RC 42,500.00 PARKING SLOTS P 5,000.00

*Vicinities for Beach Lots facing Sta. Rosa/Hilutangan were redefined from developed /undeveloped to beachfront/ within next 50 meters/beyond 50 meters and reclassified as A39.**Vicinities for Beach Lots facing Liloan/Magellan Bay were redefined from developed/undeveloped to beachfront/ within next 50 meters/beyond 50 meters and reclassified as A39.


BARANGAY: PUSOK Effectivity Date 02-25-09- - -


- - -MEPZ AIRPORT-IBO (DEVELOPED) CR 9,000.00

UNDEVELOPED CR 7,500.00 MUSTANG QUEZON NAT'L HW-MACTAN AB CR 7,500.00

RR 7,250.00 I 9,250.00

INTERIOR RR 3,300.00 MATUMBO ROAD BRGY-PAJO-MEPZ CR 7,500.00

RR 4,750.00 I 9,000.00

INTERIOR RR 1,850.00 OLD MACTAN ROAD CR 4,850.00

RR 1,650.00 I 5,750.00

INTERIOR RR 1,600.00 OLD MACTAN ROAD TO MARIBAGO CR 3,600.00

RR 1,600.00 I 4,200.00

INTERIOR RR 1,350.00 PAJO-MATUMBO (PUSOK) OLD MACTAN ROAD-MEPZ CR 2,700.00

RR 1,600.00 I 3,600.00

INTERIOR RR 1,200.00 QUEZON NATIONAL HIGHWAY CR 9,000.00

RR 5,750.00 I 11,000.00

RR 3,750.00 ALL OTHER STREETS CR 2,700.00

RR 1,600.00 I 3,600.00



BARANGAY: SANTA ROSA Effectivity Date 02-25-09- - -


- - -BEACH LOTS DEVELOPED CR *

PARTIALLY DEVELOPED CR *RR *

BEACH FRONT A39 4,850.00 WITHIN NEXT 50 METERS A39 4,500.00 BEYOND 50 METERS A39 4,000.00

RR 850.00

STA. ROSA ROAD TO TINAGO CR 450.00 ALONG THE ROAD RR 200.00

A50 90.00 INTERIOR RR 100.00

A50 75.00 BARANGAY ROAD CR 400.00

RR 200.00 A50 75.00

ALL OTHER STREETS CR 300.00 RR 120.00 A50 60.00 GP

*Vicinities for Beach Lots were redefined from developed/undeveloped to Beachfront / Within next 50 meters / Beyond 50 meters and reclassified as A39.


BARANGAY: SUBABASBAS Effectivity Date 02-25-09- - -


- - -BEACH LOTS DEVELOPED CR * UNDEVELOPED CR *

BEACH FRONT A39 3,250.00 WITHIN NEXT 50 METERS A39 3,000.00 BEYOND 50 METERS A39 2,800.00

RR 1,350.00 GUERILLERO NUNEZ - QUEZON NH CR 1,100.00 RR 850.00 I 1,100.00 INTERIOR RR 400.00 MARIGONDON BRGY. RD QUEZON NH - END CR 3,750.00 RR 1,500.00 I 2,700.00 INTERIOR RR 450.00 NUNEZ QUEZON NH - GUERILLERO CR 3,750.00 RR 1,500.00 I 2,900.00 INTERIOR RR 475.00 QUEZON NAT'L H-WAY MARIGONDON - NUNEZ CR 3,750.00 RR 1,500.00 I 2,800.00 INTERIOR RR 525.00 SUBABASBAS GUERILLERO - END CR 3,750.00 RR 1,850.00 I 2,850.00 INTERIOR RR 440.00 ALL OTHER ROADS CR 1,200.00

RR 850.00 I 1,200.00

INTERIOR RR 310.00 A6 300.00 A50 300.00

PACIFIC GRAND VILLAS I SUBD RR 4,150.00 OTHER SUBDIVISION RR 4,150.00

*Vicinities for Beach Lots were redefined from developed/undeveloped to Beachfront / Within next 50 meters /Beyond 50 meters

and reclassified as A39.

= = =

CITY/MUNICIPALITY: CONSOLACION, CEBUD.O. No. 5-09

BARANGAY : CABANGAHAN Effectivity Date 02-25-09- - -

CLASSI- 2ND REV.STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

- - -ALONG BARANGAY ROAD RR 500.00

A50 350.00 INTERIOR LOTS RR 350.00

A50 250.00

BARANGAY : CANSAGA- - -


- - -ALONG NATIONAL ROAD RR 3,375.00

CR 4,500.00 I 4,250.00

200 M FROM THE ROAD RR 2,250.00 A50 800.00

INTERIOR LOTS RR 1,375.00

BARANGAY : CASILI- - -


- - -ALONG THE ROAD RR 2,375.00 ADJACENT TO POBLACION OCCIDENTAL RR 2,375.00

A50 450.00 ROYAL ESTATE 1ST CLASS RR 4,250.00

A502ND CLASS RR 4,000.00 3RD CLASS RR 3,125.00 4TH CLASS RR 2,750.00 200 M FROM THE ROAD RR 1,875.00

A50 400.00 PROV'L & MUN. RD 1 KM FR. PUBLIC MARKET RR 1,875.00

A50 1,250.00 AFTER 1 KM. RR 1,150.00

A50 750.00 AFTER CASILI PROPER RR 425.00

A50 225.00 SUBDIVISION LOTS RR 3,125.00

INTERIOR RR 2,375.00 LOWER CASILI ALL WEATHER ROADS RR 2,125.00

A50 1,050.00


BARANGAY : DANGLAG Effectivity Date 02-25-09- - -


- - -WINDFIELDS SUBD. RR 2,375.00 BARANGAY ROAD RR 650.00


A50 225.00

BARANGAY : GARING- - -

CLASSI- 2ND REV.STREET/SUBDIVISION V i c i n i t y FICATION ZV/SQ.M.

- - -BARANGAY ROAD RR 425.00


A50 150.00

BARANGAY : JUGAN- - -




A50 225.00 SUBDIVISION LOTS RR 1,300.00

BARANGAY : LAMAC- - -


- - -NATIONAL ROAD CR 2,550.00

RR 2,400.00 I 2,550.00

BARANGAY ROAD RR 1,800.00 A50 750.00

200 M FR THE ROAD RR 1,200.00 A50 600.00

E.B. VILLAROSA SUBD. RR 2,300.00 EL MONTEVERDE SUBD. RR 3,300.00

LOW-COST RR 2,550.00 ALL OTHER STREETS RR 850.00


A50 125.00


BARANGAY : LANIPGA Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 180.00

A50 125.00

BARANGAY : NANGKA- - -


- - -V & G SUBD. RR 2,550.00

A50 1,550.00 BARANGAY ROAD RR 1,000.00


A50 500.00

BARANGAY : PANAS- - -


- - -ALL LOTS RR 200.00

A50 175.00

BARANGAY : PANOYPOY- - -


- - -ALL LOTS RR 225.00

A50 165.00

BARANGAY : PITOGO- - -


- - -NATIONAL ROAD MAGLASANG COM'L COMPLEX I 2,400.00

RR 1,800.00 CR 2,600.00 A50 850.00

ALL OTHER STREETS RR 1,350.00 A50 775.00


BARANGAY : POBLACION OCCIDENTAL Effectivity Date 02-25-09- - -



I 4,750.00 RR 4,500.00 A50 1,500.00

ROYAL ESTATE PREMIER RR 4,800.00 DE LUXE RR 4,700.00 INTERIOR RR 3,000.00

VILLAMOR TO M.PEPITO ST. RR 3,250.00 BOUNDARY CASILI,PULPOGAN & MANDAUE RR 1,000.00

A50INTERIOR LOTS RR 900.00


RR 1,000.00 A50 750.00

BARANGAY : POBLACION ORIENTAL- - -



RR 2,050.00 I 3,050.00

A50 1,500.00 STA. LUCIA COMM'L.COMPLEX CR 3,000.00 VILLA CONSOLACION VILL. RR 1,550.00

ADJ-VILLA CONSOLACION RR 900.00 A50

ALL OTHER STREETS RR 800.00 CR 1,000.00 I 1,000.00

A50 750.00


BARANGAY : POLOG Effectivity Date 02-25-09- - -



A50 200.00 INTERIOR RR 250.00

A50 150.00

BARANGAY : PULPOGAN- - -


- - -BARANGAY ROAD PROPER RR 1,050.00

A50 650.00 INTERIOR RR 850.00

A50 550.00 BESIDE RESETTLEMENT VIL RR 500.00

A50 320.00

BARANGAY : SACSAC- - -



A50 200.00 INTERIOR RR 200.00

A50 150.00

BARANGAY : TAYOD- - -


- - -ALONG BARANGAY ROAD I 1,550.00

RR 1,150.00 A50 800.00

INTERIOR RR 700.00 A50 450.00

LOTS ALONG SEASHORE I


BARANGAY : TILHAUNG Effectivity Date 02-25-09- - -



A50 200.00 INTERIOR RR 250.00

A50 150.00

BARANGAY : TOLOTOLO- - -


- - -WINDFIELDS SUBD. RR 2,550.00 SUBDIVISION LOW-COST HOUSING RR 1,800.00 BARANGAY ROAD RR 700.00

A50 300.00 INTERIOR RR 300.00

A50 150.00 TOLOTOLO PROP-CABANGAN A50 200.00

BARANGAY : TOGBONGAN- - -


- - -BARANGAY ROAD RR 1,350.00

I 1,550.00 A50 550.00

INTERIOR RR 850.00 A50 450.00

- - -

CITY/MUNICIPALITY: CORDOVA, CEBUD.O. No. 5-09

BARANGAY : ALEGRIA Effectivity Date 02-25-09- - -


- - -BARANGAY ROAD CR 450.00

RR 400.00 A50 50.00

INTERIOR RR 250.00 CR 275.00 A50 25.00

BARANGAY : BANG-BANG- - -



RR 400.00 A50 50.00

INTERIOR RR 250.00 CR 275.00 A50 25.00

BARANGAY : BUAGSONG- - -



RR 400.00 A50 50.00

INTERIOR RR 275.00 CR 400.00 A50 25.00

BARANGAY : CATARMAN- - -



RR 400.00 A50 50.00

INTERIOR RR 275.00 CR 400.00 A50 25.00


BARANGAY : COGON Effectivity Date 02-25-09- - -



RR 400.00 A50 50.00

INTERIOR RR 275.00 CR 400.00 A50 25.00

BARANGAY : DAPITAN- - -


- - -NATIONAL ROAD CR 750.00

RR 600.00 A50 50.00

BARANGAY ROAD CR 500.00 RR 400.00 A50 40.00

INTERIOR RR 250.00 CR 300.00 A50 25.00

BARANGAY : DAY-AS- - -



CR 500.00 A50 50.00

INTERIOR RR 275.00 CR 300.00 A50 25.00

BARANGAY : GABI- - -



RR 600.00 A50 75.00

INTERIOR CR 500.00 RR 350.00

A50 40.00


BARANGAY : GILUTONGAN ISLAND Effectivity Date 02-25-09- - -



RR 500.00 A50 50.00

INTERIOR RR 550.00 CR 250.00

A50 25.00

BARANGAY : IBABAO- - -



RR 400.00 A50 50.00


A50 25.00

BARANGAY : PILIPOG- - -



RR 600.00 A50 50.00

BARANGAY ROAD CR 700.00 RR 500.00


A50 25.00


BARANGAY : POBLACION Effectivity Date 02-25-09- - -


- - -NATIONAL ROAD BANG-BANG-PUSO CR 800.00

RR 650.00 A50 150.00

INTERIOR CR 600.00 RR 550.00 A50 75.00

PUSO-PUBLIC MARKET CR 1,250.00 RR 1,000.00


PUBLIC MARKET-BANTAYAN CR 850.00 RR 800.00


CALAN CR 800.00 RR 750.00

CANLAN-INTERIOR CR 425.00 RR 400.00

BARANGAY ROAD CAMOLINAS CR 800.00 RR 600.00

CAMOLINAS-INTERIOR CR 500.00 RR 400.00 A50 35.00

BARANGAY : SAN MIGUEL- - -



RR 750.00 A50 50.00


INTERIOR LOTS CR 300.00 RR 250.00 A50 25.00

- - -

CITY/MUNICIPALITY: LILOAN, CEBUD.O. No. 5-09

BARANGAY : CABADIANGAN Effectivity Date 02-25-09- - -


- - -SUBDIVISIONS RR 700.00 BARANGAY ROAD CR 200.00

RR 100.00 A50 75.00

INTERIOR A50 50.00

BARANGAY : CALERO- - -


- - -ALONG SEASHORE I 800.00 SUBDIVISIONS RR 1,200.00 BARANGAY ROAD RR 400.00

I 500.00 INTERIOR RR 300.00

I 450.00 A50 200.00

BARANGAY : CATARMAN- - -


- - -PROVINCIAL ROAD SILOT BR-BRGY TAYUD RR 750.00

I 900.00 MUNICIPAL ROAD ELEM.SCH-SEASHORE RR 750.00

I 900.00 COASTAL AREA TO TAYUD I 900.00 SUBDIVISIONS RR 1,200.00 BARANGAY ROAD RR 500.00

A50 400.00 INTERIOR RR 450.00

A50 300.00


BARANGAY : COTCOT Effectivity Date 02-25-09- - -


- - -ALONG THE SEASHORE I 600.00

RR 500.00 SUBDIVISIONS RR 1,100.00 NATIONAL ROAD RR 800.00 BARANGAY ROAD RR 600.00

A50 400.00 INTERIOR RR 400.00

A50 200.00

BARANGAY : JUBAY- - -


- - -ALONG THE SEASHORE RR 900.00 SUBDIVISIONS RR 1,250.00 NATIONAL ROAD RR 1,200.00 BARANGAY ROAD RR 900.00

A50 375.00 INTERIOR RR 600.00

A50 250.00

BARANGAY : LATABAN- - -


- - -SUBDIVISIONS RR 1,100.00 BARANGAY ROAD RR 275.00

A50 200.00 INTERIOR RR 250.00

A50 150.00

BARANGAY : MULAO (Mountain Barangay)- - -



A50 35.00 INTERIOR RR 25.00




- - -ALONG THE SEASHORE I 2,500.00

RR 2,000.00 SUBDIVISIONS RR 1,750.00 NATIONAL ROAD POBLACION-JUBAY BDRY. CR 2,250.00

RR 1,750.00 INTERIOR RR 1,500.00

A50 1,100.00 F.RAMAS ROAD-ZAMORA ST. CR 2,000.00

RR 1,750.00 NATIONAL ROAD-ZAMORA ST. CR 2,000.00

RR 1,750.00 STO. NINO ST-SILOT BAY CR 2,000.00

RR 1,750.00 NATIONAL ROAD-CAMINO CR 2,000.00


I 2,000.00 RR 800.00

INTERIOR RR 750.00 A50 500.00

BARANGAY : SAN ROQUE- - -



A50 100.00 INTERIOR A50 75.00

RR 200.00

BARANGAY : SAN VICENTE- - -


- - -SUBDIVISIONS RR 1,200.00 PROVINCIAL/MUNICIPAL RD. RR 700.00

CR 1,000.00 A50 400.00

BARANGAY ROAD RR 500.00 I 600.00

A50 300.00


BARANGAY : SANTA CRUZ Effectivity Date 02-25-09- - -



CR 500.00 I 500.00

A50 250.00 INTERIOR RR 300.00

I 400.00 A50 200.00

BARANGAY : TABLA- - -


- - -I 200.00

BARANGAY ROAD RR 100.00 A50 50.00

INTERIOR I 100.00 RR 50.00 A50 40.00

BARANGAY : TAYUD- - -


- - -ALONG THE SEASHORE RR 800.00 SUBDIVISIONS RR 1,200.00 PROVINCIAL ROAD CATARMAN-TAYUD(CONSO) CR 1,000.00

I 900.00 RR 650.00

BARANGAY ROAD RR 600.00 A50 500.00


A50 200.00


BARANGAY : YATI Effectivity Date 02-25-09- - -



I 1,200.00 RR 1,150.00

PROVINCIAL ROAD YATI-SAN VICENTE-YATI-TAYUD CR 1,300.00 RR 700.00

EASTLAND VILLAGE RR 2,150.00 PRIMA VERA HILLS RR 2,500.00 ALL OTHER SUBDIVISIONS RR 2,000.00 ALL OTHER STREETS RR 750.00

CR 900.00 I 900.00

A50 400.00 INTERIOR RR 500.00

I 600.00 A50 350.00

= = =

CITY/MUNICIPALITY: ASTURIAS, CEBUD.O. No. 5-09

BARANGAY: AGBANGA Effectivity Date 02-25-09- - -

CLASSI- 1ST REVSTREET/SUBDIVISION V I C I N I T Y FICATION ZV.SQ.M.

- - -ALL LOTS CR 150.00


I 125.00 A1 5.00 A2 5.00 A3 5.00 A4 5.00 A6 5.00 A8 5.00 A11 5.00 A12 5.00 A15 5.00 A16 5.00 A17 5.00 A18 5.00 A25 5.00 A26 5.00 A29 5.00 A36 5.00 A38 5.00

BARANGAY: AGTUGOP- - -


- - -ALL LOTS CR 150.00




BARANGAY: BAGO Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 220.00

RR 175.00 I 250.00

INTERIOR RR 100.00 A1 5.00 A2 5.00 A3 5.00 A4 5.00 A6 5.00 A8 5.00 A11 5.00 A12 5.00 A15 5.00 A16 5.00 A17 5.00 A18 5.00 A25 5.00 A26 5.00 A29 5.00 A36 5.00 A38 5.00

BARANGAY: BAIRAN- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: BANBAN Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00


BARANGAY: BAYE- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: BOG-O Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00


BARANGAY: KALUANGAN- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: LANAO Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00


BARANGAY: LANGUB- - -


- - -ALL LOTS CR 245.00

RR 200.00 I 225.00



BARANGAY: LOOC NORTE Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 245.00

RR 200.00 I 225.00


BARANGAY: LUNAS- - -


- - -ALL LOTS CR 195.00

RR 175.00 I 200.00



BARANGAY: MAGCALAPE Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00


BARANGAY: MANGUIAO- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: NEW BAGO Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 220.00

RR 175.00 I 250.00


BARANGAY: OWAK- - -


- - -ALL LOTS CR 295.00

RR 250.00 I 300.00


BEACH LOTS 1ST 50 METERS A39 300.00 BEYOND 50 METERS A39 100.00




- - -ALL LOTS CR 345.00

RR 325.00 I 350.00


BARANGAY: SAKSAK- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: SAN ISIDRO Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 220.00

RR 200.00 I 225.00


BARANGAY: SAN ROQUE- - -


- - -ALL LOTS CR 245.00

RR 200.00 I 250.00



BARANGAY: SANTA LUCIA Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 245.00

RR 225.00 I 250.00



BARANGAY: SANTA RITA- - -


- - -ALL LOTS CR 125.00

RR 95.00 I 135.00



BARANGAY: TAG-AMAKAN Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00


BARANGAY: TAGBUBONGA- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: TUBIGAGMANOK Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 245.00

RR 200.00 I 250.00


BARANGAY: TUBOD- - -


- - -ALL LOTS CR 150.00

RR 100.00 I 125.00



BARANGAY: UBOGON Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 150.00



= = =

CITY/MUNICIPALITY: BALAMBAN, CEBUD.O. No. 5-09



- - -LOTS ALONG NUEVA ST. - SANCHES ST RR 450.00

SANCHES ST - PAULIN ST RR 450.00 NARVIOS ST. - PILAR ST RR 450.00 NORTH PROV'L RD -GONZALES RR 450.00

NORTH AND SEASIDE PAULIN ST - NARVIOS ST CR 590.00 BINGHAY ST CR 590.00

PILAPIL ST. BOUND TO CEMETERY RR 450.00 NUEVA ST BOUND TO E.S. BINGHAY ST SOUTH SIDERR 450.00

BOUND NORTH PROV'L RD EAST SIDE RR 450.00 ALL OTHER STREETS RR 450.00

CR 590.00 I 540.00

A6 50.00 A50 30.00

INTERIOR A50 20.00

BARANGAY: ABUCAYAN- - -


- - -ALL LOTS ALONG BARANGAY ROAD RR 450.00

CR 590.00 A1 15.00 A2 15.00 A3 10.00 A4 10.00 A6 50.00 A8 15.00 A11 15.00 A12 15.00 A15 10.00 A16 15.00 A17 15.00 A18 15.00 A25 10.00 A26 10.00 A29 15.00 A36 15.00 A38 15.00 A50 10.00

INTERIOR A50 5.00


BARANGAY: ALIWANAY Effectivity Date 02-25-09- - -



CR 590.00 A1 15.00 A2 15.00 A3 10.00 A4 10.00 A6 50.00 A8 15.00 A9 15.00 A11 10.00 A12 15.00 A15 10.00 A16 15.00 A17 15.00 A18 15.00 A25 10.00 A26 10.00 A29 15.00 A36 10.00 A38 15.00 A50 10.00

INTERIOR A50 5.00

BARANGAY: ARPILI- - -




INTERIOR A50 5.00


BARANGAY: BALIWAGAN Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: BAYONG- - -




INTERIOR A50 5.00


BARANGAY: BIASONG Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: BUANOY- - -



CR 590.00 A1 15.00 A2 15.00 A3 10.00 A4 10.00 A6 50.00 A8 15.00 A11 10.00 A12 15.00 A15 15.00 A16 15.00 A17 15.00 A18 15.00 A25 15.00 A26 10.00 A29 15.00 A36 15.00 A38 15.00 A50 10.00

INTERIOR A50 5.00


BARANGAY: CABAGDALAN Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: CABASIANGAN- - -




INTERIOR A50 5.00


BARANGAY: CANSOMOROY Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: CAMBUHAWE- - -




INTERIOR A50 5.00


BARANGAY: CANTIBAS Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: CANTUCO- - -




INTERIOR A50 5.00


BARANGAY: DUANGAN Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: GA-AS- - -




INTERIOR A50 5.00


BARANGAY: GINATILAN Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: HINGATMONAN- - -




INTERIOR A50 5.00


BARANGAY: LAMESA Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: LIKI- - -




INTERIOR A50 5.00


BARANGAY: LUCA Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: MATUN-OG- - -




INTERIOR A50 5.00


BARANGAY: NANGKA Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: PONDOL- - -




INTERIOR A50 5.00 BEACH LOTS 1ST 50 METERS A39 590.00

BEYOND 50 METERS A39 200.00


BARANGAY: PRENZA Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: SINGSING- - -




INTERIOR A50 5.00


BARANGAY: SANTA. CRUZ-SANTO NINO Effectivity Date 02-25-09- - -




INTERIOR A50 5.00

BARANGAY: VITO- - -




INTERIOR A50 5.00 = = =

CITY/MUNICIPALITY: BANTAYAN, CEBUD.O. No. 5-09



- - -AL LOTS COR IR ESCARIO ST & ML QUEZON STCR 200.00

TO COR SERGIO OSMEÑA ST & CONG NICOLAS ESCARIO

COR IR ESCARIO ST & UNNAMED ST TOCR 200.00 COR LOZADA & PRES S. OSMEÑA STCOR I LOZADA ST & PRES S. OSMEÑ STCR 200.00 COR CONG N. ESCARIO ST & UNNAMED ST

COR TEREPLIN ST & RIZAL AVE TO CORCR 200.00 ML QUEZON ST & CONG N. ESCARIO ST

COR CONG N. ESCARIO ST & AGUILAR ST TORR 160.00 COR PRES S. OSMEÑA &LOGARRA ST

COR IR ESCARIO ST & ML QUEZON ST TORR 160.00 COR YBAÑEZ ST & ESCARIO ST

COR RIZAL AVE & ANDRADA ST TO CORRR 120.00 F. ESCARIO ST & JAKOSALEM ST INCLUDINGEXT. ST

ALL OTHER STREETS CR 200.00 RR 120.00

BARANGAY: ATOP-ATOP- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 5.00 A11 5.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00



BARANGAY: BAIGAD Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 5.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : BANTIGUE- - -


- - -ALL LOTS CR 160.00

RR 120.00 I 140.00

A1 10.00 A2 5.00 A3 5.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A17 10.00 A25 5.00 A26 5.00 A38 10.00



BARANGAY : BAOD Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A12 10.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY: BINAOBAO - - -


- - -ALL LOTS CR 200.00

RR 160.00 BEACH LOTS 1ST 50 METERS A39 140.00

BEYOND 50 METERS A39 70.00 A50 120.00

BARANGAY: BOTIGUES- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00



BARANGAY: DOONG Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY: GUIWANON- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : HILITONGAN- - -


- - -ALL LOTS CR 120.00

RR 100.00 A4 10.00 A12 10.00 A16 5.00 A25 5.00 A26 5.00



BARANGAY : KABAC Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A12 10.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : KABANGBANG- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00

BARANGAY : KAMPINGANON- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : KANGKAIBA Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00

BARANGAY: LIPAYRAN- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY: LUYONG BAYBAY- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A8 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00



BARANGAY : MOJON Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00

BARANGAY : OBO-OB- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : PATAO- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A12 10.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : PUTIAN- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : SILLON Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A12 10.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY: SUBA - - -


- - -ALL LOTS CR 200.00

RR 160.00 A50 120.00


BARANGAY : SULANGAN- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A6 10.00 A12 10.00 A25 5.00 A26 5.00 A36 5.00


BARANGAY : SUNGKO- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A16 5.00 A25 5.00 A26 5.00 A36 5.00



BARANGAY: TAMIAD Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A11 5.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00


BARANGAY: TICAD- - -


- - -ALL LOTS CR 140.00

RR 120.00 A4 10.00 A12 10.00 A15 5.00 A16 5.00 A25 5.00 A26 5.00

= = =

CITY/MUNICIPALITY: BOGO, CEBUD.O. No. 5-09

BARANGAY: ANONANG NORTE Effectivity Date 02-25-09- - -


- - -PROVINCIAL ROAD WITHIN 1 KM. RR 200.00

CR 400.00 I 350.00

WITHIN 1.5 KM. FR PROV'L ROAD RR 175.00 WITHIN 2 KMS. FR PROV'L ROAD RR 150.00 WITHIN 2.5 KMS. FR PROV'L ROAD RR 125.00

BARANGAY ROADS INTERIOR ROADS CR 300.00 RR 150.00 A16 50.00 A17 55.00 A50 10.00

SUBDIVISION LOT RR 250.00

BARANGAY: ANONANG SUR- - -



CR 400.00 I 350.00

WITHIN 1.5 KM. RR 175.00 WITHIN 2 KMS. RR 150.00 WITHIN 2.5 KMS. RR 125.00



BARANGAY: BANBAN- - -



CR 400.00 I 350.00

WITHIN 1.5 KM. FR PROV'L ROAD RR 175.00 WITHIN 2 KMS. FR PROV'L ROAD RR 150.00 WITHIN 2.5 KMS. FR PROV'L ROADS RR 125.00




BARANGAY: BINABAG Effectivity Date 02-25-09- - -



CR 400.00 I 350.00




BARANGAY: BUNGTOD- - -



CR 450.00 I 375.00


BARANGAY ROAD INTERIOR ROADS CR 425.00 RR 350.00 A16 50.00 A17 55.00 A50 10.00

SUBDIVISION LOT RR 750.00 S. VERALLO ST CR 535.00

RR 500.00 I 520.00

SUBDIVISION LOT RR 775.00 A. PEDROSA EXT CR 535.00

RR 525.00 I 530.00

SUBDIVISION LOT RR 775.00 SAN VICENTE ST CR 535.00

RR 525.00 SUBDIVISION LOT RR 700.00

CIRCUMFERENTIAL ROAD CR 525.00 RR 450.00 I 520.00

SUBDIVISION LOT RR 750.00 P. RODRIGUEZ ST CR 535.00

RR 500.00 I 530.00



BARANGAY: CARBON Effectivity Date 02-25-09- - -



CR 350.00 I 300.00

WITHIN 1.5 KM. FR PROV'L ROAD RR 175.00 WITHIN 2 KMS. FR PROV'L ROAD RR 150.00 WITHIN 2.5 KMS. FR PROV'L ROAD RR 125.00 INTERIOR ROADS CR 300.00

RR 150.00 A50 10.00

P. RODRIGUEZ ST RR 500.00 CR 550.00 I 520.00

SUBDIVISION LOTS RR 825.00 E. PELAEZ ST RR 500.00

CR 550.00 I 525.00

SUBDIVISION LOTS RR 775.00 R. FERNAN ST RR 525.00

CR 550.00 I 530.00

SUBDIVISION LOTS RR 800.00 J. ALMIRANTE ST RR 550.00

CR 575.00 I 560.00

SUBDIVISION LOTS RR 775.00 TUPAZ ST RR 525.00

CR 550.00 I 530.00

SUBDIVISION LOT RR 775.00 DELA VIÑA ST RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 800.00 CAPT. ABALLE ST RR 235.00

CR 525.00 I 530.00

SUBDIVISION LOT RR 800.00 INTERIOR ROADS RR 200.00

CR 330.00 A50 10.00

PUBLIC MARKET ROAD ROAD ENTRANCE & EXIT RR 500.00 CR 550.00 I 525.00



BARANGAY: CAYANG Effectivity Date 02-25-09- - -



CR 400.00 I 350.00




BARANGAY: COGON- - -


- - -NATIONAL HIGHWAY RR 525.00

CR 550.00 I 530.00

SUBDIVISION LOT RR 775.00 P. RODRIGUEZ ST RR 500.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 750.00 S. VERALLO ST RR 500.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 750.00 PAULIN AVE. RR 525.00

CR 550.00 I 530.00

SUBDIVISION LOT RR 750.00 A PEDROSA ST & EXT. RR 450.00

CR 525.00 I 500.00



BARANGAY: DAKIT Effectivity Date 02-25-09- - -



CR 400.00 I 350.00

WITHIN 1.5 KM. A50 50.00 WITHIN 2 KMS. RR 175.00

WITHIN 2.5 KMS. RR 150.00 WITHIN 2.5 KMS. FR PROV'L ROAD RR 125.00



BARANGAY: DON PEDRO RODRIGUEZ- - -



CR 400.00 I 350.00





BARANGAY: GAIRAN (GAIPAN) Effectivity Date 02-25-09- - -


- - -PROVINCIAL ROAD ALONG PRINCE WAREHOUSE CR 420.00

RR 235.00 I 500.00

WITHIN 1 KM. RR 440.00 CR 500.00 I 420.00


BARANGAY ROAD INTERIOR ROADS CR 330.00 RR 200.00 A50 10.00

SUBDIVISION LOT RR 775.00 PUBLIC MARKET ROAD ROAD ENTRANCE & EXIT RR 550.00

CR 650.00 I 450.00

SUBDIVISION LOT RR 550.00 BEACH LOTS 1ST 50 METERS A39 400.00


BARANGAY: GUADALUPE- - -



CR 400.00 I 350.00




BARANGAY: LA PAZ- - -



CR 400.00 I 350.00





BARANGAY: LA PURISIMA Effectivity Date 02-25-09- - -



CR 400.00 I 350.00

WITHIN 1.5 KM. RR 175.00 WITHIN 2 KMS. RR 150.00 WITHIN 2.5 KMS. RR 125.00 INTERIOR ROADS CR 350.00

RR 200.00 A8 20.00 A50 10.00

A. PEDROSA ST RR 500.00 CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 J. ALMIRANTE ST RR 525.00

CR 535.00 I 530.00


CR 535.00 I 520.00

SUBDIVISION LOT RR 775.00 SAN VICENTE ST RR 525.00

CR 535.00 I 530.00


BARANGAY: LIBERTAD- - -



CR 400.00 I 350.00





BARANGAY: LOURDES Effectivity Date 02-25-09- - -



CR 400.00 I 350.00


RR 200.00 A8 10.00 A50 10.00

CAPT. VALLE ST RR 500.00 CR 535.00 I 520.00

SUBDIVISION LOT RR 775.00 F. MANUBAG ST RR 500.00

CR 535.00 I 520.00

SUBDIVISION LOT RR 775.00 JUAN LUNA ST RR 525.00

CR 535.00 I 530.00


CR 525.00 I 520.00

SUBDIVISION LOT RR 750.00 TUPAZ ST RR 750.00

CR 775.00 I 760.00

SUBDIVISION LOT RR 800.00 V. GOOPIO ST RR 525.00

CR 535.00 I 530.00


BARANGAY: MALINGIN- - -



CR 400.00 I 350.00





BARANGAY: MARANGOG Effectivity Date 02-25-09- - -



CR 400.00 I 350.00




BARANGAY: NAILON- - -



CR 400.00 I 350.00






BARANGAY: ODLOT Effectivity Date 02-25-09- - -



CR 400.00 I 350.00





BARANGAY: POLAMBATO- - -



CR 400.00 I 350.00

WITHIN 1.5 KM. FR BRGY ROAD RR 175.00 WITHIN 2 KMS. FR BRGY ROAD RR 150.00 WITHIN 2.5 KMS. FR BRGY ROAD RR 125.00





BARANGAY: PANDAN Effectivity Date 02-25-09- - -


- - -PROVINCIAL ROAD WITHIN 1 KM. CR 450.00

RR 350.00 I 375.00


BARANGAY ROAD INTERIOR ROADS CR 425.00 RR 350.00 A8 10.00 A50 10.00

SUBDIVISION LOT RR 750.00 T. RODRIGUEZ AVE RR 450.00

CR 475.00 I 460.00

SUBDIVISION LOT RR 775.00 F. MANUBAG ST RR 500.00

CR 550.00 I 520.00

SUBDIVISION LOT RR 710.00 CAPT. ABALLE RR 450.00

CR 525.00 I 520.00


BARANGAY: SAMBAG- - -



CR 400.00 I 350.00


RR 200.00 A8 10.00 A50 10.00

SUBDIVISION LOT RR 775.00 CAPT. ABALLE ST RR 525.00

CR 535.00 I 530.00


CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 SOR D. RUBIO RR 525.00

CR 535.00 I 530.00



BARANGAY: SAN VICENTE Effectivity Date 02-25-09- - -



CR 400.00 I 350.00



SAN VICENTE ST RR 550.00 CR 600.00 I 575.00

SUBDIVISION LOT RR 775.00 SOR D. RUBIO RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 J. ALMIRANTE RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 JUAN LUNA RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 E. PELAEZ ST RR 525.00

CR 535.00 I 530.00


BARANGAY: SIOCON- - -



CR 400.00 I 350.00






BARANGAY: SANTO NIÑO Effectivity Date 02-25-09- - -


- - -PROVINCIAL ROAD I 350.00

CR 400.00 WITHIN 1 KM. RR 200.00



SUBDIVISION LOT RR 775.00 PELAEZ ST RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 710.00 CEMETERY ROAD RR 450.00

CR 535.00 I 520.00


BARANGAY: SANTO ROSARIO- - -



CR 400.00 I 350.00



SOR D. RUBIO RR 525.00 CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 JUAN LUNA RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 P. RODRIGUEZ RR 525.00

CR 535.00 I 530.00


CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 J. ALMIRANTE RR 525.00

CR 535.00 I 530.00



BARANGAY: SUDLONON (SUDLONGAN) Effectivity Date 02-25-09- - -



CR 450.00 I 350.00



CAPT. ABELLE ST RR 525.00 CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 V. GOOPIO ST RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 MUNICIPAL ROAD RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 TUPAZ ST RR 520.00

CR 535.00 I 525.00



BARANGAY: TAYTAYAN Effectivity Date 02-25-09- - -



CR 450.00 I 375.00



SUBDIVISION LOT RR 750.00 NATIONAL HIGHWAY RR 500.00

CR 525.00 I 520.00

SUBDIVISION LOT RR 750.00 PROVINCIAL ROAD RR 500.00

CR 550.00 I 520.00

SUBDIVISION LOT RR 775.00 SUBDIVISION (SOLID HOMES DEVELOPMENT) RR 525.00

CR 535.00 I 530.00

SUBDIVISION LOT RR 775.00 = = =

CITY/MUNICIPALITY: BORBON, CEBUD.O. No. 5-09



- - -PROVINCIAL ROAD CR 400.00

WITHIN 1 KM. RR 325.00 W/N 1.5 KM. RR 250.00

W/N 2 KMS. RR 150.00 W/N 2.5 KMS. RR 115.00

A50 20.00 BARANGAY ROAD INTERIOR A6 50.00

A50 10.00

BARANGAY: BAGACAY- - -


- - -PROVINCIAL ROAD WITHIN 1 KM. RR 170.00 W/N 1.5 KM. RR 160.00

W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 120.00

A50 10.00

BARANGAY: BILI- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 120.00

A50 10.00


BARANGAY: BINGAY Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 125.00

A50 10.00 BEACH LOT 1ST 50 METERS A39 220.00


BARANGAY: BONGDO- - -



W/N 2 KMS. RR 120.00 W/N 2.5 KMS. RR 100.00

A50 10.00

BARANGAY: BONGDO GUA- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 105.00

A50 10.00

BARANGAY: BONGAYAN- - -



W/N 2 KMS. RR 120.00 W/N 2.5 KMS. RR 100.00

A50 10.00


BARANGAY: CADAPUHAN Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 125.00

A6 50.00 A50 20.00

INTERIOR A50 10.00

BARANGAY: CAJEL- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 125.00

A6 50.00 A50 20.00

INTERIOR A50 10.00

BARANGAY: CAMPUSONG- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 125.00

A6 50.00 A50 20.00




BARANGAY: CLAVERA Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00

BARANGAY: DON PEDRO ANTIGUA- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00

BARANGAY: LAAW- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00


BARANGAY: LUGO Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00

BARANGAY: MANAGASE- - -



W/N 2 KMS. RR 110.00 W/N 2.5 KMS. RR 85.00 INTERIOR A50 10.00

BARANGAY: SAGAY- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00


BARANGAY: SAN JOSE Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A50 10.00

BARANGAY: PEDRO BANDALA- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A50 10.00

BARANGAY: MANGUBAT- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A50 10.00


BARANGAY: TABUNAN Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 140.00 W/N 2.5 KMS. RR 125.00

A6 50.00 A50 20.00



BARANGAY: TAGNUCAN- - -



W/N 2 KMS. RR 135.00 W/N 2.5 KMS. RR 120.00

A6 50.00 A50 20.00

INTERIOR A50 10.00 = = =

CITY/MUNICIPALITY: CARMEN, CEBUD.O. No. 5-09

BARANGAY : BARING Effectivity Date 02-25-09- - -



CR 300.00 A4 150.00 A14 150.00 A16 150.00 A50 75.00

INTERIOR LOTS RR 220.00 A50 70.00 GP 55.00

BARANGAY : CANTIPAY- - -



CR 260.00 A4 150.00 A14 150.00 A16 150.00 A50 100.00


BARANGAY : CANTUMAG- - -



CR 290.00 A4 150.00 A14 150.00 A16 150.00 A50 100.00


BARANGAY : CANTUCONG - - -



CR 260.00 A4 150.00 A14 150.00 A16 150.00 A50 90.00



BARANGAY : CAURASAN Effectivity Date 02-25-09- - -



CR 230.00 A4 150.00 A14 150.00 A16 150.00 A50 80.00


BARANGAY : COGON EAST- - -


- - -ALONG NATIONAL HIGHWAY RR 500.00

CR 650.00 A6 230.00

BONIFACIO RR 440.00 CR 550.00 A50 180.00

BURGOS RR 440.00 CR 525.00 A50 180.00

FUENTES RR 440.00 CR 550.00 A50 180.00

GOMEZ RR 440.00 CR 525.00 A50 180.00

LAWTON RR 440.00 CR 550.00 A50 180.00

MALIRON RR 500.00 CR 650.00 A50 180.00

PRIVATE ROAD RR 450.00 CR 600.00 A50 180.00

WASHINGTON RR 500.00 CR 650.00 A50 180.00

ZAMORA RR 440.00 CR 550.00 A50 180.00

ALL OTHER STREETS RR 400.00 CR 450.00 A50 180.00


CITY/MUNICIPALITY: CARMEN, CEBU D.O. No. 5-09BARANGAY : COGON WEST Effectivity Date 02-25-09- - -


- - -ALONG NATIONAL ROAD RR 500.00

CR 600.00 A50 210.00

BURGOS RR 450.00 CR 525.00 A50 210.00

CALDERON RR 440.00 CR 500.00 A50 230.00

CLIMACO RR 450.00 CR 530.00 A50 210.00

GOMEZ RR 440.00 CR 525.00 A50 180.00 MAGALLANES RR 440.00

CR 525.00 A50 210.00

MC KENLY RR 450.00 CR 550.00 A50 200.00

WASHINGTON RR 500.00 CR 550.00 A50 210.00

ZAMORA RR 525.00 CR 575.00 A50 200.00

PILAR TEVES SUBD. RR 550.00 ALL OTHER STREETS RR 400.00

CR 450.00 A50 180.00

BARANGAY : CORTE- - -



CR 300.00 A50 100.00

INTERIOR LOTS RR 210.00 A50 65.00

ALONG BARANGAY ROAD RR 200.00 CR 220.00 A50 60.00 GP 20.00


BARANGAY : DAWIS NORTE Effectivity Date 02-25-09- - -



CR 500.00 A6 180.00 A50 170.00

ALONG BARANGAY ROAD RR 225.00 CR 300.00 A50 100.00

INTERIOR LOTS RR 220.00 CR 280.00 A50 70.00 GP 60.00


BARANGAY : DAWIS SUR- - -



CR 500.00 A6 170.00 A50 170.00


INTERIOR LOTS RR 220.00 CR 280.00 A50 70.00 GP 60.00


BARANGAY: HAGNOYA- - -



CR 250.00 A50 80.00



BARANGAY: IPIL Effectivity Date 02-25-09- - -



CR 270.00 A50 90.00


BARANGAY: LANIPGA - - -



CR 270.00 A50 90.00


BARANGAY: LIBORON- - -



CR 270.00 A50 90.00



BARANGAY: LUYANG Effectivity Date 02-25-09- - -


- - -ALONG NATIONAL HIGHWAY CR 750.00

RR 600.00 A6 525.00 A9 220.00 A50 175.00

HAMABAR ST. CR 675.00 RR 525.00 A50 130.00

LAPU-LAPU ST. CR 675.00 RR 525.00 A50 150.00

LOS MARTIRES ST. CR 675.00 RR 525.00 A50 135.00

LOGARTA ST. CR 675.00 RR 525.00 A50 130.00

STA. MARIA ST CR 675.00 RR 525.00 A50 130.00

STO. NINO ST. CR 675.00 RR 525.00 A50 135.00

TUPAS ST. CR 675.00 RR 525.00 A50 130.00

BLISS PROJECT CR 675.00 RR 525.00 A50 140.00

ALL OTHER STREETS CR 675.00 RR 525.00 A50 130.00


Note: A50 along National Highway overvalued in the initial valuation

BARANGAY : LOWER NATIMAO-AN- - -



CR 280.00 A50 140.00

INTERIOR LOT RR 200.00 A50 90.00 GP 60.00





CR 600.00 A50 200.00

D. BUOT RR 430.00 CR 500.00 A6 180.00 A50 150.00

LOPEZ JAENA ST RR 410.00 CR 500.00 A6 180.00 A50 150.00

JUAN LUNA RR 410.00 CR 500.00 A6 180.00 A50 150.00

RALLOS RR 410.00 CR 500.00 A6 150.00 A50 150.00

ZULUETA RR 410.00 CR 500.00 A6 170.00 A50 150.00

ALL OTHER STREETS ALONG MUNICIPAL ROAD RR 400.00 CR 490.00 A6 170.00 A50 130.00


BARANGAY : FUENTE- - -



CR 500.00 A9 180.00 A50 150.00


INTERIOR LOTS RR 220.00 A4 150.00 A50 70.00 GP 60.00


Note: A50 along National road overvalued in the initial valuation.


BARANGAY : SAC-ON Effectivity Date 02-25-09- - -



CR 300.00 A4 150.00 A50 90.00


BARANGAY : TRIUMPO- - -



CR 270.00 A4 150.00 A50 90.00


BARANGAY : UPPER NATIMAO-AN- - -



CR 270.00 A50 90.00


= = =

CITY/MUNICIPALITY: CATMON, CEBUD.O. No. 5-09

BARANGAY : AGSUWAO Effectivity Date 02-25-09- - -


- - -ALONG NATIONAL/PROVINCIAL ROAD RR 290.00

CR 320.00 A50 85.00



BARANGAY : AMANCION- - -



CR 320.00 A50 90.00



BARANGAY : ANAPOG- - -



CR 320.00 A50 90.00




BARANGAY : BACTAS Effectivity Date 02-25-09- - -



CR 320.00 A50 85.00



BARANGAY : BASAK- - -



CR 320.00 A50 90.00



BARANGAY : BINONGKALAN- - -



CR 510.00 A16 375.00 A50 130.00




Note: A50 along National/Provincial Road overvalued in the initial valuation.


BARANGAY: BONGYAS Effectivity Date 02-25-09- - -



CR 320.00 A50 90.00



BARANGAY: CABUNGAAN- - -



CR 320.00 A50 40.00



BARANGAY: CAMBANGKAYA- - -



CR 310.00 A50 40.00




BARANGAY: CAN-IBUANG Effectivity Date 02-25-09- - -



CR 320.00 A50 40.00



BARANGAY: SAN JOSE POB (CATADMAN)- - -



CR 595.00 A16 475.00 A50 170.00

OSMENA ST. RR 370.00 CR 595.00 A16 375.00 A50 100.00

ALL OTHER STREETS RR 370.00 CR 595.00 A6 300.00 A16 365.00


A50 100.00

Note: A50 along National Highway, Osmeña St and All Other Streets were overvalued in the initial valuation.


BARANGAY: CATMONDAAN Effectivity Date 02-25-09- - -



CR 460.00 A16 365.00 A50 135.00


INTERIOR LOTS RR 200.00 A50 70.00 GP 10.00 A6 300.00

BEACH LOTS 1ST 50 METERS A39 700.00 BEYONG 50 METERS A39 500.00

Note: A50 along National/Provincial Road was overvalued in the initial valuation.

BARANGAY: CORAZON- - -



CR 595.00 A50 170.00

A. DONGALLO ST. RR 400.00 CR 500.00 A50 100.00

A. BONIFACIO ST RR 380.00 CR 500.00 A50 100.00

J. GINAO ST. RR 380.00 CR 500.00 A50 100.00

P. ARES ST. RR 380.00 CR 500.00 A50 100.00

RIZAL ST. RR 380.00 CR 500.00 A50 100.00

ALL OTHER STREETS RR 370.00 CR 475.00 A6 300.00 A50 100.00


BARANGAY: DUYAN Effectivity Date 02-25-09- -


- - -ALONG NATIONAL/PROVINCIAL ROADS CR 320.00

RR 290.00 A50 80.00



BARANGAY: FLORES- - -


- - -B. PONTILLAS ST. CR 500.00

RR 400.00 A50 200.00

G. JURADO ST. CR 500.00 RR 400.00 A9 400.00 A50 200.00

RIZAL ST. CR 500.00 RR 400.00 A50 200.00


BEACH LOT 1ST 50 METERS A39 700.00 BEYOND 50 METERS A39 500.00

A50 100.00

Note: A50 in G. Jurado St was overvalued in the initial valuation.


BARANGAY: GINABUKAN Effectivity Date 02-25-09- - -



RR 290.00 A50 95.00



BARANGAY: MACAAS - - -


- - -ALONG NATIONAL/PROVINCIAL ROAD CR 500.00

RR 380.00 A9 400.00 A50 300.00

ALONG BARANGAY ROAD CR 290.00 RR 235.00 A50 100.00



A50 35.00 GP 70.00


BARANGAY: PANALIPAN Effectivity Date 02-25-09- - -



RR 405.00 A9 400.00 A50 130.00


INTERIOR LOTS RR 210.00 A50 35.00 GP 70.00 A6 300.00


Note: A50 Along National/provincial Road was overvalued in the initial valuation

BARANGAY: TABILI - - -



RR 290.00 A50 40.00




BARANGAY: TINABYONAN Effectivity Date 02-25-09- - -



RR 290.00 A50 45.00



DEVELOPED A40 700.00 UNDEVELOPED A40 500.00

A50 20.00 GP 70.00

= = =

CITY/MUNICIPALITY: COMPOSTELA, CEBUD.O. No. 5-09

BARANGAY: BAGALNGA Effectivity Date 02-25-09- - -




A6 300.00 A50 85.00 GP 70.00

BARANGAY: BASAK- - -




A6 300.00 A50 85.00 GP 70.00

BARANGAY: BULUANG- - -




A6 300.00 A50 100.00 GP 70.00

BARANGAY: CABADIANGAN - - -




A6 300.00 A50 90.00 GP 70.00


BARANGAY: CAMBAYOG Effectivity Date 02-25-09- - -




A6 300.00 A50 90.00 GP 70.00

BARANGAY: CANAMUCAN- - -



RR 650.00 I 1,200.00

A17 500.00 A50 350.00




A50 100.00 GP 70.00




CR 675.00 A50 300.00


BARANGAY: DAP-DAP- - -




A6 300.00 A50 80.00 GP 70.00


BARANGAY: ESTACA Effectivity Date 02-25-09- - -


- - -ALONG NATIONAL/PROVINCIAL ROADS CR 1,100.00

I 1,500.00 RR 900.00 A50 750.00




A50 200.00 GP 70.00

BARANGAY: LUPA- - -




A6 300.00 A50 35.00 GP 70.00

BARANGAY: MULAO - - -




A6 300.00 A50 40.00 GP 70.00

BARANGAY: PANANGBAN- - -




A6 300.00 A50 20.00 GP 70.00


BARANGAY : MAGAY Effectivity Date 02-25-09- - -



CR 1,050.00 A6 500.00 A50 500.00


INTERIOR LOTS RR 450.00 I 1,500.00

A6 300.00 BEACH LOT 1ST 50 METERS A39 700.00

BEYOND 50 METERS A39 500.00 A50 250.00

BARANGAY : POBLACION- - -


- - -ALONG NATIONAL ROAD CR 1,350.00

RR 1,160.00 I 1,500.00

A9 600.00 A50 500.00

ALONG MUNICIPAL ROAD RR 900.00 CR 975.00 A50 220.00




A50 125.00

BARANGAY: TAG-UBE - - -




A6 300.00 A50 55.00 GP 70.00


BARANGAY : TAMIAO Effectivity Date 02-25-09- - -




A6 300.00 A50 90.00 GP 70.00

BARANGAY: TUBIGAN- - -




A6 300.00 A50 55.00 GP 70.00

= = =

CITY/MUNICIPALITY: DAAN BANTAYAN, CEBUD.O. No. 5-09

BARANGAY: AGUJO Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00 BEACH LOT 1ST 50 METERS A39 700.00


BARANGAY: BAGAY- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: BAKHAWAN- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: BATERIA- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00


BARANGAY: BITOON Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: CALAPE- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: CARNAZA- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: DALINGDING- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00





W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: LOGON- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00



BARANGAY: MALBAGO- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: MALINGIN- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00


BARANGAY: MAYA Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: PAJO- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: PAYPAY- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00







W/N 2 KMS. RR 110.00 W/N 2.5 KMS. RR 100.00

A17 55.00 A50 10.00

BARANGAY ROAD RR 250.00 INTERIOR RR 200.00

A50 30.00 OSMEÑA ST RR 600.00 MALINAO ST RR 450.00 TORRES ST RR 450.00 QUEZON ST RR 450.00 RIZAL ST RR 450.00 BURGOS ST RR 450.00 ARIALA ST RR 450.00 MJ CUENCO ST RR 450.00 STA. ROSA ST RR 500.00 CAPT YUSON ST RR 450.00 ESCARIO ST RR 400.00 OTHER STREETS RR 250.00 SUBDIVISION (SOLID HOMES) RR 600.00

BARANGAY: TALISAY- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: TAPILON- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00


BARANGAY: TINUBDAN Effectivity Date 02-25-09- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00

BARANGAY: TAMINJAO- - -



W/N 2 KMS. RR 175.00 W/N 2.5 KMS. RR 150.00

A17 55.00 A50 40.00

INTERIOR A50 20.00 = = =

CITY/MUNICIPALITY: DANAO CITYD.O. No. 5-09

BARANGAY : BALIANG Effectivity Date 02-25-09- - -



CR 335.00 A50 40.00


BARANGAY : BAYABAS- - -



CR 250.00 A50 30.00


BARANGAY : BINALIW- - -



CR 335.00 A50 40.00


BARANGAY : CABUNGAHAN- - -



CR 335.00 A50 40.00



BARANGAY : CAGAT Effectivity Date 02-25-09- - -



CR 385.00 A50 65.00


BARANGAY : CAHUMAYAN- - -



CR 250.00 A50 30.00


BARANGAY : CAMBANAY- - -



CR 475.00 A50 100.00


BARANGAY : CAMBUBHO- - -



CR 250.00 A50 30.00



BARANGAY : COGON CRUZ Effectivity Date 02-25-09- - -



CR 575.00 A50 85.00


BARANGAY : DANASAN- - -



CR 250.00 A50 30.00


BARANGAY : DUNGA- - -



CR 255.00 A50 30.00


BARANGAY: DUNGO-AN- - -



CR 1,070.00 I 1,320.00

A50 175.00 ALONG BARANGAY ROAD RR 650.00

CR 850.00 A50 125.00



A50 20.00 GP 15.00


BARANGAY: GUINACOT Effectivity Date 02-25-09- - -



CR 525.00 A50 85.00


BARANGAY: GUINSAY- - -



CR 1,070.00 A6 200.00 A38 175.00 A50 155.00




A50 45.00 GP 30.00

BARANGAY: IBO- - -



CR 335.00 A50 40.00


BARANGAY: LANGOSING- - -



CR 250.00 A50 30.00



BARANGAY: LAWA-AN Effectivity Date 02-25-09- - -



CR 250.00 A50 30.00


BARANGAY: LICOS- - -



CR 250.00 A50 30.00


BARANGAY: LO-OC- - -



CR 1,070.00 A50 200.00 A17 550.00


INTERIOR LOTS RR 460.00 BEACH LOTS 1ST 50 METERS A39 850.00

BEYOND 50 METERS A39 500.00 A50 100.00 GP 50.00

BARANGAY: MALAPOC- - -



CR 350.00 A50 70.00



BARANGAY: MANLAYAG Effectivity Date 02-25-09- - -



CR 535.00 A50 40.00


BARANGAY: MANTIJA- - -



CR 335.00 A50 60.00


BARANGAY: MASABA- - -



CR 335.00 A50 70.00


BARANGAY: MASLOG- - -



CR 1,070.00 A17 900.00 A50 225.00





BARANGAY: MATAGOBTOB Effectivity Date 02-25-09- - -



CR 250.00 A50 30.00


BARANGAY: NANGKA- - -



CR 300.00 A50 30.00


BARANGAY: OGUIS- - -



CR 250.00 A50 30.00


BARANGAY: PILI- - -



CR 250.00 A50 30.00





- - -NATIONAL ROAD LAPULAPU ST-J RIZAL ST CR 1,600.00

RR 1,200.00 J RIZAL ST-S DUTERTE ST CR 1,900.00

RR 1,400.00 S DUTERSTE ST-J LUNA ST CR 1,900.00

RR 1,400.00 DANAO RIVER - DURANO SCH. CR 980.00

RR 700.00 D.T. DURANO - LAPULAPU ST CR 975.00

RR 700.00 COR. NAT'L RD. & LAPULAPU ST. CR 1,000.00

RR 725.00 A. MABINI ST. LAPULAPU-J. RIZAL ST. CR 1,350.00

RR 1,000.00 J. RIZAL-F. RANOLA ST. CR 2,000.00

RR 1,450.00 F. RANOLA-NAT'L. RD. CR 1,500.00

RR 1,100.00 BONIFACIO ST. LAPULAPU-J. RIZAL ST. CR 1,230.00

RR 900.00 J. RIZAL-S. DUTENTE CR 1,600.00

RR 1,200.00 S. DUTERTE-NAT'L RD CR 1,220.00

RR 1,000.00 E. OLIVAR ST. LAPULAPU-J. RIZAL ST. CR 1,750.00

RR 1,250.00 J. RIZAL-NAT'L. RD. CR 2,500.00

RR 2,000.00 F. RANOLA ST. DEL PILAR-A. MABINI CR 2,250.00

RR 1,250.00 A. MABINI-E. OLIVAR ST. CR 2,500.00

RR 1,800.00 E. OLIVAR ST.-JUAN LUNA CR 2,500.00

RR 1,800.00 JUAN LUNA ST. LAPULAPU-NAT'L RD. CR 1,200.00

RR 1,000.00 JOSE RIZAL ST. NAT'L RD.-A. BONIFACIO CR 1,170.00

RR 890.00 A. BONIFACIO-OLIVAR ST. CR 1,705.00

RR 1,325.00 OLIVAR-J. LUNA ST. CR 1,350.00

RR 1,025.00 NAT'L RD.-J. RIZAL ST. CR 1,350.00

RR 1,000.00 LAPU-LAPU ST./ NAT'L RD. - JUAN LUNA ST. CR 1,000.00 P.G. ALMENDRAS ST. RR 725.00 LOS TRES MARTIRES ST. LAPULAPU-J. LUNA ST. CR 1,200.00

RR 1,000.00 M.H. DEL PILAR ST. LAPULAPU-J. RIZAL ST. CR 1,800.00

RR 1,400.00 J. RIZAL-S. DUTERTE ST. CR 1,850.00

RR 1,400.00 S. DUTERTE-NAT'L. RD. CR 1,700.00

RR 1,400.00 M. H. DEL CARMEN ST. NAT'L. RD.-A. MABINI ST. CR 2,330.00

RR 2,145.00


BARANGAY: POBLACION (continuation) Effectivity Date 02-25-09- - -


- - -PIO DEL PILAR ST. LAPULAPU-J. RIZAL ST. CR 1,900.00

RR 1,450.00 J. RIZAL-F. RANOLA ST. CR 2,500.00

RR 1,800.00 S. DUTERTE ST. A. BONIFACIO-OLIVAR ST. CR 2,000.00

RR 1,450.00 COR. NAT'L & DUTERTE ST. CR 1,750.00

RR 1,375.00 NAT'L RD.-A. BONIFACIO CR 1,170.00

RR 890.00 TUPAS ST./ENRIQUEZ ST. NAT'L RD.-LOS TRES MARTIRES ST. CR 1,100.00

RR 825.00 ALL OTHER STREETS RR 700.00

CR 975.00 BEACH LOTS 1ST 50 METERS A39 825.00


BARANGAY: QUISOL- - -



CR 335.00 A50 100.00


BARANGAY: SABANG- - -



CR 1,330.00 I 1,750.00

A17 700.00 A50 200.00



BEYOND 50 ETERS A39 500.00 A50 70.00 GP 30.00


BARANGAY: SACSAC Effectivity Date 02-25-09- - -



CR 250.00 A50 30.00


BARANGAY: SANDAYONG NORTE- - -



CR 900.00 A50 65.00


BARANGAY: SANDAYONG SUR- - -



CR 525.00 A50 70.00


BARANGAY: SANTA ROSA- - -



CR 335.00 A50 35.00



BARANGAY: SANTICAN Effectivity Date 02-25-09- - -



CR 250.00 A50 30.00


BARANGAY: SIBACAN- - -



CR 250.00 A50 30.00


BARANGAY: SUBA- - -



CR 930.00 A50 300.00

B. BUOT ST. RR 750.00 CR 930.00

C.M. ENRIQUEZ ST. RR 750.00 CR 930.00

D. DERECHO ST. RR 750.00 CR 930.00

D. DURANO ST. RR 750.00 CR 930.00 A50 250.00

DEL CARMEN EXTN. RR 750.00 CR 930.00

DUTERTE ST. RR 750.00 CR 930.00 A50 250.00

P.G. ALMENDRAS ST. RR 750.00 CR 930.00 A50 250.00

RIZAL ST. RR 750.00 CR 930.00

ALL OTHER STREETS RR 750.00 CR 930.00



BARANGAY : TABOC Effectivity Date 02-25-09- - -



CR 1,080.00 A50 250.00



BARANGAY: TAYTAY- - -



CR 850.00 A50 200.00

INTERIOR RR 460.00 BEACH LOTS 1ST 50 METERS A39 825.00


BARANGAY : TOGONON- - -



CR 300.00 A50 38.00


BARANGAY : TUBURAN SUR- - -



CR 475.00 A50 136.00


= = =

CITY/MUNICIPALITY: MADRIDEJOS, CEBUD.O. No. 5-09



- - -ALL LOTS RR 160.00

CR 180.00I 180.00

INTERIOR LOTS RR 120.00CR 160.00I 140.00

BARANGAY: BUNAKAN- - -


- - -ALL LOTS RR 100.00

A1 50.00A2 20.00A3 10.00A4 10.00A6 10.00A8 10.00A11 10.00A12 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A29 10.00A36 10.00A38 10.00

POULTRY A50 50.00OTHERS A50 10.00


BARANGAY: KANGWAYAN Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00



BARANGAY: KAONGKOD- - -


- - -ALL LOTS RR 100.00




BARANGAY: KODIA Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00



BARANGAY: MAALAT- - -


- - -ALL LOTS RR 100.00




BARANGAY: MALBAGO Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00



BARANGAY: MANCILANG- - -


- - -ALL LOTS RR 100.00


BEACH LOTS 1ST 50 METERS A39 100.00BEYOND 50 METERS A39 50.00



BARANGAY: PILI Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00



BARANGAY: SAN AGUSTIN- - -


- - -ALL LOTS RR 100.00





BARANGAY: TABAGAK Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00



BARANGAY: TALANGNAN- - -


- - -ALL LOTS RR 100.00





BARANGAY: TARONG Effectivity Date 02-25-09- - -


- - -ALL LOTS RR 100.00




BARANGAY: TUGAS- - -


- - -ALL LOTS RR 100.00



= = =

CITY/MUNICIPALITY: MEDELLIN, CEBUD.O. No. 5-09

BARANGAY: ANTIPOLO Effectivity Date 02-25-09- - -


- - -ALONG PROVINCIAL ROAD CR 500.00

WITHIN 1KM. RR 275.00 WITHIN 1.5KM RR 230.00 WITHIN 2KMS RR 175.00 WITHIN 2.5KMS. RR 130.00

A6 50.00 A17 55.00 A50 30.00

ALONG BARANGAY ROAD RR 130.00 A50 20.00

BARANGAY: CANHABAGAT- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: CAPUTATAN NORTE- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: CAPUTATAN SUR Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: CURVA- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: DON VIRGILIO- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: DAANG LUNGSOD Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: DALINGDING SUR- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: DAYHAGON- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: GIBITNGIL Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00

ALONG BARANGAY ROAD RR 130.00 INTERIOR A50 20.00

BARANGAY: KAWIT- - -




A6 50.00 A17 55.00 A50 30.00

ALONG BARANGAY ROAD RR 130.00 A50 20.00 A39 500.00

BEACH LOTS 1ST 50 METERS A39 200.00 BEYOND 50 METERS

BARANGAY: LAMINTAK NORTE- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: LAMINTAK SUR (LAMINTAK) Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: LUY-A- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: MAHARUHAY- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: MAHAWAK Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00



BARANGAY: PANUGNAWAN- - -




A6 50.00 A17 55.00 A50 30.00


BARANGAY: POBLACION- - -




A6 50.00 A17 55.00 A50 30.00



BAARANGAY: TINDOG Effectivity Date 02-25-09- - -




A6 50.00 A17 55.00 A50 30.00


= = =

CITY/MUNICIPALTY: PILAR, CAMOTESD.O. No. 5-09

BARANGAY: POBLACION PROPER Effectivity Date 02-25-09- - -

CLASSI- 1ST REVSTREET/SUBDIVISION V I C I N I T Y FICATION ZV./SQ.M.

- - -ALL LOTS ALONG THE ROAD CR 100.00

RR 80.00INTERIOR LOTS RR 60.00


A50 40.00

BARANGAY: BIASONG - - -


- - -ALL LOTS INTERIOR RR 10.00

A50 5.00

BARANGAY: CAWIT- - -


- - -ALL LOTS RR 10.00 BEACH LOTS 1ST 50 METERS A39 75.00

BEYOND 50 METERS A39 50.00 A50 5.00

BARANGAY: DAPDAP- - -




BARANGAY: ESPERANZA- - -









BARANGAY: MAABOG- - -




BARANGAY: MONTSERRAT- - -




BARANGAY: OPAO- - -





BARANGAY: SAN ISIDRO Effectivity Date 02-25-09- - -




BARANGAY: SAN JUAN- - -




BARANGAY: VILLAHERMOSA- - -




= = =

CITY/MUNICIPALITY: PORO, CAMOTES D.O. No. 5-09

BARANGAY: POBLACION PROPER Effectivity Date 02-25-09- - -


- - -ALL LOTS ALONG PROVINCIAL ROAD CR 120.00



BARANGAY: ADELA- - -


- - -ALL LOTS ALONG BARANGAY ROAD CR 120.00



A50 45.00

BARANGAY: ALTAVISTA- - -





A50 45.00

BARANGAY: CAGCAGAN- - -





A50 45.00


BARANGAY: CANSABUSAB Effectivity Date 02-25-09- - -





A50 45.00

BARANGAY: DAAN PAZ ESPERANZA- - -





A50 45.00

BARANGAY: LIBERTAD- - -





A50 45.00

BARANGAY: MABINI- - -





A50 45.00


BARANGAY: MERCEDES Effectivity Date 02-25-09- - -





A50 45.00

BARANGAY: PAGSA- - -





A50 45.00

BARANGAY: PAZ RIZAL- - -




A50 45.00

BARANGAY: SAN JOSE- - -




A50 45.00

BARANGAY: SANTA RITA- - -


- - -ALONG BARANGAY ROAD CR 120.00


A50 45.00BEACH LOTS 1ST 50 METERS A39 100.00



BARANGAY: TEGUIS Effectivity Date 02-25-09- - -




A50 45.00BEACH LOTS 1ST 50 METERS A39 100.00

BEYOND 50 METERS A39 80.00= = =

Note: A50 in all barangays were overvalued in the initial valuation.

CITY/MUNICIPALITY: SAN FRANCISCO, CAMOTESD.O. No. 5-09



- - -PUERTOBELLO NORTHERN, SOUTHERN CR 120.00

AND WESTERN RR 90.00INTERIOR LOTS CR 100.00

RR 75.00A6 65.00


A50 10.00

BARANGAY: CABUNGA-AN- - -


- - -ALL LOTS CR 90.00

RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: CAMPO- - -



RR 75.00A6 65.00A17 60.00A50 10.00

BARANGAY: CONSUELO- - -



RR 75.00A6 65.00A17 60.00


A50 10.00


BARANGAY: DAAN MONTE Effectivity Date 02-25-09- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: ESPERANZA- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: HIMINSULAN- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: SAN ISIDRO- - -



RR 75.00A6 65.00A17 60.00


A50 10.00


BARANGAY: SANTA CRUZ Effectivity Date 02-25-09- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: SANTIAGO- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: SONOG- - -



RR 75.00A6 65.00A17 60.00


A50 10.00

BARANGAY: UNIDOS - - -



RR 75.00A6 65.00A17 60.00


A50 10.00


BARANGAY: UNION Effectivity Date 02-25-09- - -



RR 75.00A6 65.00A17 60.00


A50 10.00= = =

CITY/MUNICIPALITY: SAN REMEGIO, CEBUD.O. No. 5-09



- - -ALL LOTS CR 600.00

RR 500.00I 540.00

INTERIOR LOTS CR 280.00RR 180.00I 220.00

BARANGAY: ANAPOG- - -


- - -ALL LOTS CR 195.00 RR 150.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00


A50 10.00

BARANGAY: ARGAWANON- - -


- - -ALL LOTS CR 355.00 RR 275.00

I 250.00A4 15.00A11 30.00A15 10.00A16 10.00A17 30.00A18 10.00A26 25.00A25 10.00A50 10.00


BARANGAY: BAGTIC Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 15.00A15 10.00A16 10.00A17 15.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: BANCASAN- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00


A50 10.00

BARANGAY: BATAD- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00


BARANGAY: BUSOGON Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: CALAMBUA- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: CANAHAGAN- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00


BARANGAY: DAPDAP Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 195.00 RR 150.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: GAWAYGAWAY- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: HAGNAYA- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 15.00A15 10.00A16 10.00A17 15.00A18 10.00A25 10.00A26 10.00A50 10.00


BARANGAY: KAYAM Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 195.00 RR 145.00

I 200.00A4 10.00A11 10.00A15 10.00A16 10.00A17 30.00A18 10.00A26 10.00A25 10.00A50 10.00

BARANGAY: KINAWAHAN- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: LAMBUSAN- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 15.00A15 10.00A16 10.00A17 15.00A18 10.00A25 10.00A26 15.00A50 10.00


BARANGAY: LAWIS Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 15.00A15 10.00A16 10.00A17 25.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: LIBAONG- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: LOOC- - -


- - -ALL LOTS CR 245.00 RR 175.00

I 250.00A4 20.00A11 25.00A15 10.00A16 10.00A17 30.00A18 10.00A25 10.00A26 25.00A50 10.00


BARANGAY: LUYANG Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 245.00 RR 150.00

I 200.00A4 10.00A11 30.00A15 10.00A16 10.00A17 30.00A18 10.00A25 10.00A26 25.00


A50 10.00

BARANGAY: MANO- - -


- - -ALL LOTS CR 195.00 RR 150.00

I 180.00A4 15.00A11 25.00A15 10.00A16 10.00A17 30.00A18 10.00A25 10.00A26 20.00A50 10.00

BARANGAY: PUNTA- - -


- - -ALL LOTS CR 845.00 RR 575.00

I 700.00A4 30.00A11 105.00A15 25.00A16 30.00A17 155.00A18 15.00A25 25.00A26 30.00


A50 10.00


BARANGAY: SAB-A Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: SAN MIGUEL- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: TACUP- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00


BARANGAY: TAMBONGON Effectivity Date 02-25-09- - -


- - -ALL LOTS CR 245.00 RR 160.00

I 225.00A4 10.00A11 25.00A15 10.00A16 10.00A17 30.00A18 10.00A25 10.00A26 20.00


A50 10.00

BARANGAY: TO-ONG- - -


- - -ALL LOTS CR 175.00 RR 145.00

I 180.00A4 10.00A11 10.00A15 10.00A16 10.00A17 10.00A18 10.00A25 10.00A26 10.00A50 10.00

BARANGAY: VICTORIA- - -


- - -ALL LOTS CR 195.00 RR 150.00

I 180.00A4 10.00A11 15.00A15 10.00A16 10.00A17 20.00A18 10.00A25 10.00A26 10.00


A50 10.00= = =

CITY/MUNICIPALITY: SANTA FE, CEBUD.O. No. 5-09



- - -ALL LOTS ALONG NATIONAL HIGHWAY CR 975.00

RR 750.00 I 850.00

INTERIOR LOTS CR 600.00 RR 400.00 I 350.00

BEACH LOTS 1ST 50 METERS A39 800.00 BEYOND 50 METERS A39 500.00 POULTRY A50 200.00 OTHERS A50 100.00

BARANGAY: BALIDBID- - -



RR 350.00 I 400.00

INTERIOR LOTS A1 150.00 A2 110.00 A3 100.00 A4 120.00 A6 200.00 A8 150.00 A11 120.00 A15 100.00 A16 120.00 A17 120.00 A18 200.00 A25 125.00 A26 100.00 A29 150.00 A36 100.00 A38 120.00



BARANGAY: KINATARKAN Effectivity Date 02-25-09- - -



RR 350.00 I 400.00



ARANGAY: LANGUB- - -



RR 350.00 I 400.00




BARANGAY: HAGDAN Effectivity Date 02-25-09- - -



RR 350.00 I 400.00



BARANGAY: HILANTAGA-AN- - -



RR 350.00 I 400.00




BARANGAY: MARICABAN Effectivity Date 02-25-09- - -



RR 350.00 I 400.00



BARANGAY: OKOY- - -



RR 325.00 I 400.00




BARANGAY: POOK Effectivity Date 02-25-09- - -



RR 400.00 I 500.00



BARANGAY: TALISAY- - -



RR 600.00 I 700.00



= = =

CITY/MUNICIPALITY: SOGOD, CEBUD.O. No. 5-09

BARANGAY: AMPONGOL Effectivity Date 02-25-09- - -



RR 210.00 A50 30.00



BARANGAY: BAGAKAY- - -



RR 210.00 A50 30.00



BARANGAY: BAGATAYAM- - -



RR 375.00 A6 370.00 A50 80.00




BARANGAY: BAWO Effectivity Date 02-25-09- - -



RR 375.00 A6 370.00 A50 80.00




BARANGAY: CABALAWAN- - -



RR 210.00 A50 30.00



BARANGAY: CABANGAHAN- - -



RR 210.00 A50 30.00




BARANGAY: CALUMBOYAN Effectivity Date 02-25-09- - -



RR 375.00 A6 370.00 A50 80.00




BARANGAY: DAKIT- - -



RR 145.00 A17 55.00 A50 25.00



BARANGAY: DAMOLOG- - -



RR 275.00 A4 250.00 A50 60.00




CITY/MUNICIPALITY: SOGOD, CEBU D.O. No. 5-09BARANGAY: IBABAO Effectivity Date 02-25-09- - -



RR 150.00 A50 30.00



BARANGAY: LIKI- - -



RR 200.00 A50 50.00



BARANGAY: LUBO- - -



RR 175.00 A50 50.00




BARANGAY: MOHON Effectivity Date 02-25-09- - -



RR 175.00 A50 50.00



BARANGAY: NAHUS-AN- - -



RR 175.00 A50 50.00



BARANGAY: PANSOY- - -



RR 175.00 A50 50.00






- - -ALONG NATIONAL HIGHWAY CR 600.00

RR 480.00 A6 480.00

E. MONTEJO (LOWER) CR 600.00 RR 480.00

E. MONTEJO (UPPER) CR 600.00 RR 480.00

E. PRESBETERO CR 600.00 RR 480.00

G. MONSANTO ST. CR 600.00 RR 480.00

M. MALVAR ST. CR 600.00 RR 480.00

R. MONTEJO ST. CR 600.00 RR 480.00

S. MENCHAVEZ ST. CR 600.00 RR 480.00

S. MONTICILLO ST. CR 600.00 RR 480.00

SOGOD-CABALAWAN ROAD CR 600.00 RR 480.00

ALL OTHER STREETS CR 600.00 RR 480.00 A6 480.00 A50 350.00


BARANGAY: TABUNOK Effectivity Date 02-25-09- - -



RR 375.00 A4 365.00 A50 250.00




BARANGAY: TAKAY- - -



RR 175.00 A50 50.00



= = =

CITY/MUNICIPALITY: TABOGON, CEBUD.O. No. 5-09



- - -ALONG PROVINCIAL ROAD WITHIN 1KM RR 150.00

WITHIN 1.5 KMS. RR 130.00 WITHIN 2KMS. RR 110.00


BARANGAY: ALANG-ALANG - - -





BARANGAY: CADUAWAN- - -





BARANGAY: KAL-ANAN- - -






BARANGAY: CAMOBOAN Effectivity Date 02-25-09- - -




ALONG BARANGAY ROAD RR 90.00 BEACH LOTS 1ST 50 METERS A39 200.00

BEYOND 50 METERS A39 100.00 A50 30.00

BARANGAY: CANAO-CANAO- - -





BARANGAY: COMBADO- - -





BARANGAY: DAAN TABOGON- - -






BARANGAY: ILIHAN Effectivity Date 02-25-09- - -





BARANGAY: LABANGON- - -





BARANGAY: LIBJO- - -





BARANGAY: LOONG- - -






BARANGAY: MABULI Effectivity Date 02-25-09- - -





BARANGAY: MANAGASE- - -





BARANGAY: MANLAGTANG- - -





BARANGAY: MASLOG- - -





BARANGAY: MUABOG- - -






BARANGAY: PIO Effectivity Date 02-25-09- - -





BEYOND 50 METERS A39 100.00 A50 30.00

BARANGAY: SALAG- - -





BEYOND 50 METERS A39 100.00 A50 30.00

BARANGAY: SAMBAG- - -





BARANGAY: SAN ISIDRO- - -






BARANGAY: SAN VICENTE Effectivity Date 02-25-09- - -





BARANGAY: SOMOSA- - -





BARANGAY: TABA-AO- - -





BARANGAY: TAPUL- - -





BEYOND 50 METERS A39 100.00 A50 30.00

= = =

CITY/MUNICIPALITY: TABUELAN, CEBUD.O. No. 5-09




CR 300.00 WITHIN 1.5 KMS. RR 150.00 WITHIN 2KMS. RR 115.00

ALONG BARANGAY ROAD RR 90.00 A4 15.00 A6 30.00 A50 10.00

BARANGAY: BONGON- - -





BARANGAY: KANLIM-AO- - -





BARANGAY: KANLUHANGON- - -






BARANGAY: CANTUBA-ON Effectivity Date 02-25-09- - -





BARANGAY: DALID- - -





BARANGAY: MABUNAO- - -





BARANGAY: MARAVILLA- - -







BARANGAY: OLIVO Effectivity Date 02-25-09- - -






BARANGAY: TABUNOK- - -






BARNGAY: TIGBAWAN- - -






BARNGAY: VILLAHERMOSA- - -





= = =

CITY/MUNICIPALITY: TUBURAN, CEBUD.O. No. 5-09

BARANGAY: ANTIPOLO Effectivity Date 02-25-09- - -




ALONG BARANGAY ROAD RR 130.00 A4 10.00 A15 10.00 A16 10.00 A36 10.00


A50 10.00

BARANGAY: ALEGRIA- - -




ALONG BARANGAY ROAD RR 150.00 A4 15.00 A15 10.00 A16 15.00 A36 10.00 A50 10.00

BASRANGAY: AMATUGAN- - -






BARANGAY: APALAN Effectivity Date 02-25-09- - -





BARANGAY: BAGASAWE- - -


- - -ALONG PROVINCIAL ROAD WITHIN 1KM RR 235.00 ALONG BARANGAY ROAD WITHIN 1.5 KMS. RR 130.00

WITHIN 2KMS. RR 120.00 ALONG BARANGAY ROAD RR 100.00

A4 25.00 A15 20.00 A16 25.00 A36 10.00


A50 10.00

BARANGAY: BAKYAWAN- - -






BARANGAY: BANGKITO Effectivity Date 02-25-09- - -





BARANGAY: BALWANG- - -





BARANGAY: KABANGKALAN- - -






BARANGAY: KALANGAHAN Effectivity Date 02-25-09- - -





BARANGAY: KAMANSI- - -





BARANGAY: CARIDAD- - -






BARANGAY: CARMELO Effectivity Date 02-25-09- - - -






A50 15.00






BARANGAY: COLONIA- - -






BARANGAY: MONTEALEGRE Effectivity Date 02-25-09- - -





BARANGAY: MARMOL- - -





BARANGAY: PUTAT- - -






A50 15.00


BARANGAY: SIOTES Effectivity Date 02-25-09- - -





BARANGAY: SAN JUAN- - -





BARANGAY: SANDAYONG- - -






BARANGAY: SANTO NINO Effectivity Date 02-25-09- - -





BARANGAY: SUMON- - -





BARANGAY: TOMUGPA- - -




ALONG BARANGAY ROAD INTERIOR LOTS RR 130.00 A4 10.00 A15 10.00 A16 10.00 A36 10.00 A50 10.00


BARANGAY: TOMINJAO Effectivity Date 02-25-09- - -





BARANGAY: 1 TO 8 (ZONE: POBLACION AREA)- - -





BARANGAY: KANSI- - -





BARANGAY: KALUNSING- - -






BARANGAY: KAN-AN Effectivity Date 02-25-09- - -





BARANGAY: DAAN LUNGSOD- - -






BARANGAY: FORTALIZA- - -






BARANGAY: GA-ANG Effectivity Date 02-25-09- - -





BARANGAY: GIMAMA-A- - -





BARANGAY: JAGBUAYA- - -






BARANGAY: KABKABAN Effectivity Date 02-25-09- - -





BARANGAY: KAGBA-O- - -





BARANGAY: KAMPOOT- - -






BARANGAY: KAORASAN Effectivity Date 02-25-09- - -




ALONG BARANGAY ROAD INTERIOR LOTS RR 130.00 A4 10.00 A15 10.00 A16 10.00 A36 10.00 A50 10.00

BARANGAY: LIBO- - -





BARANGAY: LUSONG- - -






BARANGAY: MAGATUBANG Effectivity Date 02-25-09- - -





BARANGAY: MAG-ANTOY- - -





BARANGAY: MAG-ALWA- - -





CITY/MUNICIPALITY: TUBURAN, CEBUD.O. NO. 5-09

BARANGAY: MAGHAN-AY Effectivity Date 02-25-09- - -





BARANGAY: MANGGA- - -





BARANGAY: MACUPA- - -





CITY/MUNICIPALITY: TUBURAN, CEBUD.O. NO. 5-09

BARANGAY: MOLOBOLO Effectivity Date 02-25-09- - -






A50 15.00 = = =

CITY/MUNICIPALITY: TUDELA, CAMOTESD.O. NO. 5-09



- - -ALL LOTS RR 70.00


BARANGAY: BUENAVISTA- - -


- - -RR 10.00 A50 5.00

BARANGAY: CALAMANTE- - -



A50 5.00

BARANGAY: DAAN SECANTE- - -



A50 5.00

BARANGAY: GENERAL - - -



A50 5.00

CITY/MUNICIPALITY: TUDELA, CAMOTESD.O. NO. 5-09

BARANGAY: MC ARTHUR Effectivity Date 02-25-09- - -



CR 120.00 A50 5.00

BARANGAY: PUERTOBELLO - - -



RR 5.00 BEACH LOTS 1ST 50 METERS A39 75.00


BARANGAY: SECANTE BAG-O- - -



A50 5.00

BARANGAY: SANTANDER- - -



A50 5.00

BARANGAY: VILLAHERMOSA- - -




= = =

CERTAIN GUIDELINES IN THE IMPLEMENTATIONOF ZONAL VALUATION OF REAL PROPERTIES

RDO NO. 80-MANDAUE CITY

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICUAR CLSSIFICATION OF REAL PROPERTY

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -

a) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A A PARTICULAR STREET/SUBDIVISION IN BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE ADJACENT STREET/ SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND b) NO ZONAL VALUE HAS BEEN PRECRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR

b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN GIVEN SEPARATE VALUES, i.e ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUES PURSUANT TO RAMO 2-91.

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT EXECUTIVE ISSUANCES (REVENUE REGULATIONS NO. 17-2001).

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUES AS AN AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.

I-3/fpt



DEPARTMENT ORDER NO. 22-98 February 2, 1998

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITIES OF MANDAUE & LAPU-LAPU, CEBU UNDER REVENUE DISTRICT OFFICE NO. 80 (MANDAUE CITY), REVENUE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.


Section 6(E) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the CommissionerInternal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers both from private and public sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values ofreal properties (2nd revision) located in the Cities of Mandaue & Lapu-Lapu under the jurisdiction of RevenueDistrict Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public hearing were conducted onDecember 5, 1996 & January 21, 1997 for the purpose. This Order is issued to implement the revised zonal valuesfor land to be used incomputing any internal revenue tax.

In case the gross selling price or the market value as shown in the schedule of values of the provincial orcity assessor is higher than the zonal value establishef herein, such values shall be used as basis for computing theinternal revenue tax.


(signed)SALVADOR M. ENRIQUEZ

Secretary of FinanceRECOMMENDED BY:

(signed) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

DEFINITION OF TERMS








CODE CLASSIFICATION CODERR Residential Regualr GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial condominiumX InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural Lot PS Parking Slot

AGRICULTURAL LANDS

A1 Riceland Irrigated A26 Bamboo LandA2 Riceland Unirrigated A27 Peanut LandA3 Upland A28 Soy beans LandA4 Coco Land A29 Grape vineyardA5 Citrus Land A30 Pepper LandA6 Fishpond A31 Mineral LandA7 Swamp A32 Non Metallic mineral LandA8 Nipa Land A33 Coal DepositA9 Cotton Land A34 African Oil LandA10 Cogon A35 Rubber LandA11 Abaca Land A36 Forest Land/Timber LandA12 Orchard A37 Horticultural LandA13 Pineapple Land A38 Salt BedsA14 Banana Land A39 SeashoreA15 Pasture Land A40 ResortA16 Corn Land A41 Sandy/StonyA17 Sugar Land A42 Prawn pondA18 Tobacco Land A43 SorghumA19 Cacao A44 Ipil-ipilA20 Lanzones A45 KangkongA21 Durian A46 ZarateA22 Rambutan A47 Vegetable LandA23 Mango A48 CoffeeA24 Mangrove A49 Mountainous / Hilly AreasA25 Camote/Cassava A50 Other Agricultural Lands


CITY/MUNICIPALITY: MANDAUE D.O. No. 22-98

BARANGAY: ALANG-ALANG Effectivity Date 06-23-98- - - -

CLASSI- 2ND REVSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

- - - -BURGOS STREET PLARIDEL-G OUANO CR 5,500.00


CR 5,000.00 S OUANO STREET BURGOS-PLARIDEL CR 6,250.00

RR 6,000.00 RR 3,500.00

INTERIOR I 6,000.00 RR 3,500.00

LIBERTAD STREET RIZAL-BURGOS CR 3,250.00 RR 3,000.00

INTERIOR RR 2,000.00 I 3,000.00

PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 5,500.00 G. OUANOS STS RR 5,000.00 INTERIOR RR 3,250.00

I 5,000.00 SANCHEZ STREET RIZAL-PLARIDEL CR 6,250.00

RR 6,000.00 INTERIOR RR 3,250.00

I 6,000.00 SITIO LIONG CR 6,000.00

RR 5,500.00 INTERIOR RR 3,250.00

I 5,500.00 RIZAL STREET CR 6,250.00



ALONG THE ROAD RR 2,500.00 RR 1,500.00 I 2,250.00


BARANGAY: BAKILID Effectivity Date 06-23-98- - - -


- - - -A BONIFACIO STREET BAKILID-BANILAD ROAD CR 5,500.00


I 5,000.00 BAKILID-BANILAD ROAD CR 5,750.00


I 5,000.00 BAKILID BARRIO ROAD CR 4,250.00


I 4,000.00 CEBU NORTH ROAD-HIGWAY BONIFACIO-BAKILID CR 10,000.00


I 9,000.00 ALL OTHER STREET CR 5,000.00


I 3,500.00

BARANGAY: BANILAD- - - -


- - - -EL DORADO SUBD RR 3,250.00 GENTLE BREEZE SUBD RR 3,250.00 GREEN PLAINS SUBD RR 3,250.00 H. CORTES ST ML QUEAON-BANILAD ROAD CR 5,750.00


I 5,000.00 HOLY FAMILY VILL I & II RR 3,500.00 ML QUEZON STREET CR 5,500.00


I 4,750.00 MANGO GREEN VILL RR 3,250.00 ST. MARTIN VILLAGE & ALBANO SUBD RR 3,250.00 STO. NINO VILLAGE RR 5,000.00 ALL OTHER STREETS CR 5,000.00


I 5,000.00


BARANGAY: BASAK Effectivity Date 06-23-98- - - -


- - - -BASAK-DUNGOAN ROAD CEBU NORTH RD-LABOGON CR 4,000.00


I 3,500.00 BASAK-PAGSABUNGAN ROAD CEBU NORTH RD-LABOGON CR 4,000.00


I 3,500.00 A 1,000.00

CONSUELO VILLAGE RR 3,250.00 H ABELLANA STREET CEBU NORTH RD-GREEN VIEW CR 4,000.00


I 3,500.00 A 1,000.00

HIGHWAY-CEBU NORTH ROAD CR 6,000.00 ALONG THE ROAD RR 5,000.00 INTERIOR RR 2,900.00



I 3,250.00 A 1,000.00


BARANGAY: CABANCALAN Effectivity Date 06-23-98- - - -


- - - -ELIAS CORTES ML QUEZON-BUTUANON RIVER CR 3,500.00


I 3,250.00 GREENHILLS SUBD ML QUEZON CR 3,100.00


I 2,850.00 HIDDEN HOMES SUBD RR 2,250.00 M L QUEZON GREENHILLS-NPC CR 5,750.00


I 5,000.00 SITIO PILIT CR 2,500.00




I 3,000.00

BARANGAY: CAMBARO- - - -


- - - -ISLA DE PALMA RR 1,750.00

GLMACTAN ROAD PLARIDEL-ISLA DE PALMA CR 3,500.00


I 3,250.00 PLARIDEL STREET SAN ANTONIO-G. OUANO CR 3,650.00


I 3,400.00 SAN ANTONIO STREET PLARIDEL-PNOC CR 2,500.00

ALONG THE ROAD RR 1,250.00 INTERIOR RR 850.00



I 2,250.00


BARANGAY: CANDUMAN Effectivity Date 06-23-98- - - -


- - - -ABELLANA STREET CANDUMAN-PAGSABUNGAN ROAD CR 3,000.00


I 3,000.00 GP 1,500.00

CABANCALAN-CANDUMAN ABELLANA-PAGSABUNGAN ROAD CR 2,250.00 ALONG THE ROAD RR 1,650.00 INTERIOR RR 1,050.00

I 2,000.00 GP 1,500.00

ALL OTHER STREETS CR 2,400.00 ALONG THER OAD RR 1,650.00 INTERIOR RR 1,050.00

I 2,250.00 GP 1,500.00

BARANGAY: CASILI- - - -


- - - -CUBACUB-CASILI ROAD CR 1,250.00


I 1,100.00 GP 1,000.00

CUBACUB-KAPASANAN CR 1,100.00 ALONG THE ROAD RR 1,100.00 INTERIOR RR 750.00

I 1,000.00 GP 1,000.00

SITIO CASILI CR 1,200.00 ALONG THE ROAD RR 1,100.00 INTERIOR RR 750.00

I 1,100.00 GP 1,000.00

TAWASON-CASILI ROAD CR 1,200.00 ALONG THE ROAD RR 900.00 INTERIOR RR 575.00

I 1,100.00 GP 1,000.00

ALL OTHER STREETS CR 1,200.00 RR 800.00 I 1,100.00 A 500.00


BARANGAY: CASUNTINGAN Effectivity Date 06-23-98- - - -


- - - -GREENHILLS SUBD RR 3,250.00 ML QUEZON STREET MAGUIKAY-CABANCALAN CR 3,500.00


I 3,250.00 OSMENA SUBDIVISION RR 3,250.00 TINGUB-MAUIKAY QUEZON-BUTUANON RIVER CR 2,250.00


I 2,200.00 ALL OTHER STREETS I 2,200.00



BARANGAY: CENTRO (POBLACION) Effectivity Date 06-23-98- - - -


- - - -A DEL ROSARIO AVENUE CENIZA-RIZAL CR 7,750.00


I 7,500.00 A SUSON STREET ZAMORA-END CR 7,750.00


I 7,500.00 B CENIZA STREET LOPEZ JAENA CR 10,000.00


I 9,500.00 BURGOS STREET SANCHEZ-END CR 7,750.00


I 7,500.00 DURANO RECLAMATION CR 10,000.00


I 9,500.00 GOMEZ STREET CENIZA-BURGOS CR 9,250.00


I 9,000.00 MABINI STREET PLARIDEL-RIZAL CR 9,250.00


I 9,000.00 PLARIDEL STREET SEAWALL-SAN ANTONIO CR 7,750.00

ALONG THE ROAD RR 750.00 INTERIOR RR 4,000.00

I 7,500.00 RIZAL STREET ZAMORA-SANCHEZ CR 9,000.00


I 8,750.00 RIZAL EXT (MANDAUE PORT)SEAWALL-SANCHEZ CR 9,000.00


I 8,750.00 ZAMORA STREET CENIZA-BURGOS CR 9,000.00



ALONG THER OAD RR 7,250.00 INTERIOR RR 4,000.00

I 7,250.00


BARANGAY: CUBACUB Effectivity Date 06-23-98- - - -


- - - -CUBACUB-CASILI ROAD ALONG THE ROAD RR 1,100.00

INTERIOR RR 750.00 I 1,350.00

GP 1,000.00 BAAS JAGOBIAO ROAD ALONG THE ROAD RR 1,650.00

INTERIOR RR 900.00 I 2,500.00

GP 1,500.00 ALL OTHER STREETS ALONG THER OAD RR 1,200.00

INTERIOR RR 750.00 I 1,250.00

GP 1,000.00


BARANGAY: GUIZO Effectivity Date 06-23-98- - - -


- - - -A CORTES AVENUE CEBU NORTH RD-BOUNDARY CR 6,500.00


I 6,250.00 A DEL ROSARIO AVENUE HIGHWAY-A CORTES AVE CR 5,500.00


I 5,000.00 A S FORTUNA STREET SEAWALL-DEL ROSARIO CR 5,500.00


I 5,000.00 A S FORTUNA STREET SEAWALL-DEL ROSARIO-M.C CR 5,500.00


I 5,000.00 CEBU NORTH ROAD A CORTES-MAGALLANES CR 10,000.00


I 9,000.00 DEL PILAR STREET A DEL ROSARIO-A CORTES CR 3,750.00


I 3,500.00 ESPINA STREET SEAWALL-DEL ROSARIO CR 9,000.00


I 8,500.00 GEN LUNA DEL PILAR-BOUNDARY CR 3,250.00


I 3,000.00 MAGALLANES DEL ROSARIO-CEBU NORTH CR 5,500.00


I 5,000.00 MANTUYONG GEN LUNA-END CR 3,250.00


I 3,000.00 STO. NINO SUBD CR 3,500.00 URDANETA STREET DEL ROSARIO-END CR 5,500.00




I 5,000.00


BARANGAY: IBABAO (ESTANCIA) Effectivity Date 06-23-98- - - -


- - - -A CORTES AVENUE CR 6,250.00


I 6,000.00 CEBU NORTH ROAD CR 6,250.00


I 6,000.00 LIBERTAD CR 3,750.00


I 3,500.00 RIZAL STREET CR 6,500.00


I 600.00 SANCHEZ STREET CR 3,650.00


I 3,500.00 SITIO ESTANCIA CR 3,750.00


I 3,500.00 ALONG OTHER STREETS CR 3,650.00


I 3,500.00


BARANGAY: JAGOBIAO Effectivity Date 06-23-98- - - -


- - - -BAAS-JAGOBIAO ROAD ABELLANA-END CR 3,200.00


I 3,000.00 CEBU NORTH ROAD END BASAK-DUNGOAN RD-END CR 3,650.00


I 3,500.00 EVERSLEY SANITARIUM CR 2,650.00


I 2,500.00 GL

SITIO TUNGASAN ALONG THE ROAD RR 600.00 INTERIOR RR 350.00

UNION CARBIDE HILLS CR 3,200.00 ALONG THE ROAD RR 3,000.00 INTERIOR RR 2,000.00



I 2,000.00 GP 1,000.00


BARANGAY: LABOGON Effectivity Date 06-23-98- - - -


- - - -CEBU NORTH ROAD S JAYME-LABOGON CR 6,250.00


I 6,000.00 DONA ROSARIO VILLAGE RR 3,200.00 LABOGON CIRCUMFERENTIALLABOGON-DONA ANTONIA VILL CR 2,650.00


I 2,500.00 LABOGON ROAD LABOGON CIR-END CR 2,550.00


I 2,500.00 LABOGON-PAKNAAN JAYME-PAKNA AN-LABOGON CR 3,250.00


I 3,000.00 MA ANTONIA SUBD RR 3,250.00 S JAYME STREET CEBU NORTH RD-BOUNDARY CR 3,500.00




I 2,500.00


BARANGAY: LOOC Effectivity Date 06-23-98- - - -


- - - -ANTIPOLO A MABINI-END CR 3,250.00


I 3,000.00 MABINI PLARIDEL-SAN ANTONIO CR 5,500.00


I 5,000.00 PLARIDEL SEAWALL- A MABINI CR 5,500.00


I 5,000.00 A MABINI-SAN ANTONIO CR 2,650.00 ALONG THE ROAD RR 2,500.00 INTERIOR RR 1,500.00

I 2,500.00 SAN ANTONIO CR 2,250.00




I 2,000.00 SALTBEDS A 3,000.00


BARANGAY: MAGUIKAY Effectivity Date 06-23-98- - - -


- - - -ALBANO STREET CR 3,250.00


I 3,000.00 CEBU NORTH ROAD ML QUEZON-BUTUANON BR CR 9,000.00


I 8,500.00 M L QUEZON-BAKILID RD CR 9,000.00 ALONG THE ROAD RR 8,500.00 INTERIOR RR 5,000.00

I 8,500.00 M L QUEZON AVENUE CEBU NORTH RD-TINGUB-MAGUIKAYCR 6,250.00


I 6,000.00 MAGUIKAY-CANSUNTINGAN MAGUIKAY-V ALBANO CR 3,250.00


I 3,000.00 MAGUIKAY FEEDER ROAD ALBANO-SUDLON ROAD CR 3,250.00


I 3,000.00 NURSERY ROAD CEBU NORTH RD-MAG FEEDER CR 3,500.00


I 3,250.00 SUDLON ROAD CEBU NORTH RD-MAG FEEDER CR 3,250.00


I 3,000.00 TINGUB-MAGUIKAY ROAD QUEZON-BUTUANON RIVER CR 3,250.00




I 3,000.00


BARANGAY: MANTUYONG Effectivity Date 06-23-98- - - -


- - - -A DEL ROSARIO AVENUE GEN LUNA STREET CR 6,250.00


I 6,000.00 CENIZA STREET CR 9,750.00


I 9,250.00 ECHIVARRE CR 3,250.00


I 3,000.00 GEN LUNA CR 3,400.00


I 3,000.00 URDANETA CR 3,200.00




I 3,000.00


BARANGAY: OPAO Effectivity Date 06-23-98- - - -


- - - -ALANG ALANG-OPAO ROAD G OUANO-END CR 3,250.00


I 3,000.00 ALANG-ALANG-UMAPAD G OUANO BOUNDARY CR 3,250.00


I 3,000.00 G OUANO STREET CR 5,500.00


I 5,000.00 ALANG ALANG-OPAO ROAD CR 3,250.00 ALONG THE ROAD RR 3,000.00 INTERIOR RR 2,000.00

I 3,000.00 GRANCENA CR 2,900.00


I 2,900.00 GP 2,800.00

ALL OTHER STREETS SITIOS ILOG & GRANCENA CR 2,900.00 RR 2,800.00

INTERIOR RR 1,900.00 I 2,900.00

SALT BEDS & FISH POND I 3,250.00


BARANGAY: PAGSABUNGAN Effectivity Date 06-23-98- - - -


- - - -ABELLANA STREET TINGUB-PAGSABUNGAN CR 2,900.00


I 2,900.00 GREEN VIEW SUBD ALONG THE ROAD RR 5,000.00

INTERIOR RR 3,000.00 PAGSABUNGAN ROAD BDRY-TINGUB-PAGSABUNGAN CR 3,650.00


I 3,500.00 TINGUB-PAGSABUNGAN BDRY-ABELLANA CR 1,650.00




I 2,900.00

BARANGAY: PAKNA-AN- - - -


- - - -CEBU NORTH ROAD BUTUANON RIVER CR 6,500.00


I 6,000.00 S JAIME STREET BGY LABOGON CR 7,000.00


I 6,500.00 SITIO CAMBOGAONG CR 3,200.00




I 3,000.00 FISH POND A 3,250.00 AGRICULTURAL A 3,250.00


BARANGAY: SUBANGDAKU Effectivity Date 06-23-98- - - -


- - - -CEBU NORTH ROAD SUBANGDAKU-CREEK BDRY CR 9,000.00


I 7,750.00 H CORTES TO TIPOLO CR 6,250.00


I 6,000.00 SAN VICENTE & SINGSON VILSITIO NAWAKAO RR 3,250.00 UNNAMED STREET BESIDE TELECON-RECLAMATION CR 5,000.00




I 2,500.00

BARANGAY: TABOK- - - -


- - - -CEBU NORTH ROAD CR 4,000.00


I 3,000.00 HERMAG VILLAGE RR 3,000.00 TABOK BARRIO ROAD CR 2,650.00




I 2,500.00


BARANGAY: TAWASON Effectivity Date 06-23-98- - - -


- - - -ABELLANA STREET CANDUMAN-BOUNDARY CR 1,250.00


I 1,000.00 A 800.00

CANDUMAN-TAWASON ROAD ALONG THE ROAD RR 900.00 INTERIOR RR 500.00

GP 800.00 A 700.00

SITIO KAPASANAN CR 1,000.00 ALONG THE ROAD RR 900.00 INTERIOR RR 700.00

I 1,000.00 A 700.00

ALL OTHER STREETS CR 1,000.00 ALONG THE ROAD RR 900.00 INTERIOR RR 700.00

I 1,000.00 GP 500.00 A 450.00

BARANGAY: TINGUB- - - -


- - - -CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB CR 2,250.00


I 1,750.00 GP 1,750.00

GREENHILLS SUBD RR 3,250.00 TINGUB-PAGSABUNGAN ROAD CR 2,250.00


I 1,750.00 GP 1,200.00

ALL OTHER STREETS CR 2,000.00 ALONG THE ROAD RR 1,900.00 INTERIOR RR 1,200.00

I 1,750.00 GP 1,750.00


BARANGAY: TIPOLO Effectivity Date 06-23-98- - - -


- - - -A DEL ROSARIO AVENUE CEBU NORTH ROAD CR 6,250.00


I 6,000.00 A S FORTUNA BOUNDARY-SMC CR 6,250.00


I 6,000.00 CEBU NORTH ROAD TIPOLO-P BASUBAS CR 10,000.00


I 7,500.00 MAGUIKAY-BANILAD STREET H CORTES-A BONIFACIO CR 5,500.00


I 4,000.00 PEDRO BASUBAS ROAD CR 3,250.00


I 3,000.00 PIO-O ROAD CEBU NORTH RR-P BASUBAS CR 6,500.00


I 6,000.00 SINGSON ROAD CEBU NORTH ROAD CR 5,500.00


I 5,000.00 SINGSON VILLAGE RR 3,250.00 TIPOLO BARRIO ROAD CR 5,500.00




I 3,000.00


BARANGAY: UMAPAD Effectivity Date 06-23-98- - - -


- - - -PLARIDEL STREET CREEK-BUTUANON RIVER CR 3,650.00


I 3,500.00 G OUANO TO CREEK CR 5,500.00 ALONG THE ROAD RR 5,000.00 INTERIOR RR 3,000.00

I 5,000.00 PROGRESO-CAMBOGAONG STSPLARIDEL-END CR 3,650.00

ALONG THE ROAD RR 3,500.00 INTERIOR I 2,000.00

RR 3,500.00 SAN JOSE VILLAGE RR 3,000.00 UMAPAD-ALANG ALANG PLARIDEL-ALANG ALANG CR 3,250.00




I 3,000.00 = = = =

CITY/MUNICIPALITY: LAPU-LAPU D.O. No. 22-98

BARANGAY: AGUS Effectivity Date 06-23-98- - - -


- - - -BASAK-AGUS ROAD MARIGONDON BGY ROAD CR 700.00

QUEZON HIGHWAY RR 350.00 I 980.00


QUEZON NAT'L HIGHWAY CR 1,000.00 MARIGONDON-GISI-AGUS RR 500.00

I 990.00 INTERIOR RR 325.00 I 350.00

MALINAO ROAD CR 700.00 QUEZON HIGHWAY-END RR 340.00


I 300.00 ALL OTHER STREETS CR 980.00


I 980.00 A 145.00

ALL SUBDIVISIONS ALONG THE ROAD RR 925.00 INTERIOR RR 650.00

BARANGAYS: BABAG I, BABAG II- - - -


- - - -QUEZON NAT'L HIGHWAY TIMPOLOK BOUNDARY-END CR 1,000.00

RR 475.00 I 990.00

INTERIOR RR 325.00 A 275.00

TIMPOLOK ROAD QUIRINO NAT'L HWAY BDRY RR 450.00 I 990.00


ALL OTHER STREETS CR 700.00 RR 500.00 I 980.00

RR 325.00 GP 295.00 A 200.00

ALL SUBDIVISIONS RR 675.00 INTERIOR RR 500.00

CITY/MUNICIPALITY: LAPU-LAPUD.O. No. 22-98

BARANGAY: BANCAL Effectivity Date 06-23-98- - - -


- - - -BASAK-CAGODOY-PAJAC-BANCALPAJAC-MARIBAGO-QUEZON RR 650.00


PAJAC-MARIBAGO ROAD MIA-BASAK-CAGODOY RR 600.00 INTERIOR RR 345.00

I 990.00 PAJAC ROAD-BANCAL RR 675.00


MIAS-CASIA ROAD RR 650.00 I 675.00

QUEZON NAT'L HIGHWAY MACTAN INT'L AIRPORT RR 650.00 INTERIOR RR 345.00

I 990.00 ALL OTHER STREETS RR 650.00


ALL SUBDIVISIONS RR 650.00

BARANGAY: BASAK- - - -


- - - -AGUSTIN, SORONO ROAD NUNEZ-BASAK-SUDTUNGAN CR 1,000.00


I 990.00 BASAK-SUDTUNGAN ROAD MARIGONDON BGY ROAD CR 1,000.00


I 990.00 GUN-OB BGY. BOUNDARY-NUNEZ RR 675.00

INTERIOR RR 550.00 J TAMPUS ROAD MARIGONDON ROAD-END CR 1,000.00


MARIGONDON BGY ROAD J TAMPUS-BASAK-SUDTUNGAN RR 450.00 INTERIOR RR 290.00

I 990.00 NUÑEZ STREET QUEZON NTA'L HIGHWAY RR 450.00



INTERIOR RR 240.00


BARANGAY: BUAYA Effectivity Date 06-23-98- - - -


- - - -CASIA ROAD QUEZON HWAY-PLD RD-MAC CR 800.00

RR 350.00 I 980.00

INTERIOR RR 240.00 QUEZON NAT'L HIGHWAY CASIA-MIA CR 1,000.00

RR 425.00 I 990.00




ALL SUBDIVISIONS ALONG THE ROAD RR 675.00 INTERIOR RR 550.00

BARANGAY: CALAWISAN- - - -


- - - -BABAG-RADAR ROAD QUEZON HIGHWAY-END CR 375.00

RR 275.00 I 350.00

INTERIOR RR 175.00 CALAWISAN ROAD QUEZON HIGHWAY-END CR 500.00

RR 290.00 I 980.00


QUEZON NATIONAL HIGHWAYCALAWISAN-BABAG ROAD CR 500.00 RR 400.00 I 500.00

INTERIOR RR 250.00 ALL OTHER STREETS CR 500.00

RR 290.00 I 980.00

INTERIOR RR 200.00


BARANGAY: CANJULAO Effectivity Date 06-23-98- - - -


- - - -LOOC-CANJULAO ROAD QUEZON NAT'L H-Way-BDRY. CR 650.00

RR 350.00 I 990.00


QUEZON NATIONAL HIGHWAYCANJULAO ROAD- END CR 1,000.00 RR 400.00 I 990.00





BARANGAY: GUN-OB Effectivity Date 06-23-98- - - -


- - - -AGUSTIN TUMULAK STREET CR 1,400.00

RR 1,050.00 I 2,000.00

INTERIOR RR 600.00 CARAJAY ROAD LAPU-LAPU CDH-BABAG BDRY RR 575.00

INTERIOR RR 375.00 CERES ROAD PUNTA RIZAL-S OSMENA CR 1,450.00

RR 1,050.00 I 2,000.00

INTERIOR RR 600.00 DELA SERNA ST. OSMENA ST(MARIGONDON ROAD) RR 1,750.00

INTERIOR RR 900.00 P.RODRIGUEZ-LOOC ROAD RR 850.00 INTERIOR RR 650.00 HUMAY-HUMAY - CERES RR 1,750.00 INTERIOR RR 850.00

HUMAY-HUMAY PUNTA RIZAL-END CR 1,400.00 RR 800.00 I 1,400.00

INTERIOR RR 550.00 PUNTA RIZAL CERES ROAD-HUMAY HUMAY CR 2,000.00

RR 1,250.00 I 2,000.00


RR 1,350.00 I 3,000.00

INTERIOR RR 790.00 S OSMEÑA STREET CERES PROPOSED ROAD CR 1,400.00

RR 1,100.00 I 2,000.00

INTERIOR RR 650.00 SACRED HEART VILLAGE MAIN STREET RR 1,050.00

INTERIOR (ALONG SUB STREETS) RR 440.00 ALL OTHER STREETS CR 1,400.00

RR 800.00 I 2,000.00

INTERIOR RR 500.00


BARANGAY: LOOC Effectivity Date 06-23-98- - - -


- - - -CALTEX ROAD QUEZON HIGHWAY-END CR 1,400.00

RR 1,100.00 I 1,750.00


LOCATA ROAD LOOC-CANJULAO-CALTEX CR 2,000.00 RR 1,150.00 I 1,400.00


QUEZON NATIONAL HIGHWAYCALTEX-LOOC-CANJULAO CR 1,350.00 RR 1,100.00 I 1,300.00


RR 1,250.00 I 1,750.00



BARANGAY: MACTAN Effectivity Date 06-23-98- - - -


- - - -ANCASIL BARANGAY ROAD QUEZON NATL H-WAY-SHORELINE CR 750.00

RR 550.00 I 1,000.00

INTERIOR RR 325.00 BANCAL-SOONG ROAD BASAK-CAGODOY CR 1,000.00

RR 600.00 I 990.00

INTERIOR RR 375.00 BEACH LOTS A 1,350.00

ALONG HILUTANGAN CHANNEL RR 2,000.00 ALONG MAGELLAN BAY RR 1,325.00

CABESA TACIO ROAD BUOT-BOUNDARY RR 500.00 INTERIOR RR 295.00

CASIA-SOONG ROAD OLD MACTAN RD-QUEZON CR 1,000.00 RR 500.00 I 990.00

INTERIOR RR 295.00 DAPDAP DEVELOPED SUBD. RR 2,400.00

INTERIOR RR 2,250.00 DAPDAP-MARIBAGO QUEZON NATL HW-MARIBADO BDY RR 700.00

I 990.00 INTERIOR RR 525.00 I 550.00

DAPDAP BEACH ROAD CR 2,800.00 RR 1,400.00

INTERIOR CR 1,850.00 RR 750.00


BARANGAY: MACTAN (continuation) Effectivity Date 06-23-98- - - -


- - - -HILUTANGAN DEVELOPED BEACH RESORT CR 2,500.00

UNDEVELOPED BEACH RESORT CR 1,000.00 OLD MACTAN ROAD - MACTANCASIA-SOONG-DAPDAP CR 800.00 NATIONAL HIGHWAY RR 575.00


MACTAN-SOONG MACTAN CROSSING-DAPDAP RR 750.00 INTERIOR RR 550.00

NATL HIGHWAY-BUOT MACTAN PROPER-SHANGRILA RR 700.00 INTERIOR RR 550.00

NATIONAL HIGHWAY-MANCAOBUAYA BDRY-LAPU-LAPU SHRINEFRONTING MAGELLAN BAY RR 700.00 INTERIOR RR 550.00

OLD MACTAN ROAD-MACTAN CASIA SOONG-DAPDAP CR 750.00 NATIONAL HIGHWAY RR 550.00


SITIO SOONG CR 900.00 RR 575.00 I 990.00





BARANGAY: MARIBAGO Effectivity Date 06-23-98- - - -


- - - -BASAK-GISI-AGUS ROAD FUENTES-QUEZON NATL H-WAY CR 900.00

RR 525.00 I 1,140.00

INTERIOR RR 350.00 BEACH LOTS DEVELOPED CR 1,900.00

UNDEVELOPED CR 1,250.00 PAJAK-MARIBAGO FUENTES ST-QUEZON NATIONAL CR 1,300.00

RR 600.00 I 1,140.00


QUEZON NATIONAL HIGHWAYPAJAK-MARIBAGO-BASAK-GISI- RR 600.00 INTERIOR RR 400.00


INTERIOR RR 375.00

BARANGAY: MARIGONDON- - - -


- - - -BONGHANOY ROAD QUEZON NAT'L HW-SHORELINE RR 1,000.00

INTERIOR RR 650.00 MARIGONDON BARANGAY ROADQUEZON NAT'L HW-SHORELINE CR 1,500.00

RR 1,000.00 I 850.00

INTERIOR RR 650.00 QUEZON NATIONAL HIGHWAYMARIGONDON-BONGHANOY RR 650.00

QUEZON NATIONAL-YLAYA I 990.00 RR 500.00

SHORELINE RR 1,425.00 ALL OTHER STREETS ALONG THE ROAD RR 675.00

I 990.00 INTERIOR RR 450.00 I 500.00


BARANGAY: OLANGO ISLAND Effectivity Date 06-23-98- - - -


- - - -BEACH LOTS DEVELOPED CR 1,500.00

PARTIALLY DEVELOPED CR 500.00 BEACH COVERED W/ MANGROVES A 50.00 BEACH BOUNDED BY BIG ROCKS A 75.00 BEACH WITH WHITE SAND (Undeveloped)A 150.00 BEACH WITH MUDDY SOIL A 75.00

STA. ROSA ROAD TO TINAGO CR 175.00 ALONG THE ROAD RR 90.00 INTERIOR RR 65.00

A 62.50 ALL OTHER ROADS RR 100.00

A 50.00

BARANGAY: PAJAK- - - -


- - - -BANKAL-SOONG BASAK-CAGODOY CR 825.00

RR 750.00 I 875.00

INTERIOR RR 450.00 BASAK-CAGODOY-PAJAK PAJAK-MARIBAGO-BANKAL CR 1,300.00

RR 575.00 I 1,140.00


FUENTES STREET PAJAK-MARIBAGO-GISI-AGUS CR 1,300.00 RR 550.00 I 1,140.00


PAJAK-MARIBAGO ROAD BASAK-CAGODOY-BANKAL- CR 1,300.00 RR 550.00 I 1,140.00


QUEZON NATIONAL HIGHWAYBANKAL-SOONG-PAJAK- CR 1,300.00 RR 525.00 I 1,140.00


RR 525.00 I 1,140.00


OTHER SUBDS. ALONG THE ROAD RR 850.00 INTERIOR RR 825.00


BARANGAY: POBLACION Effectivity Date 06-23-98- - - -


- - - -B M DIMATAGA E RODRIGUEZ-BOUNDARY CR 3,750.00

RR 2,000.00 I 4,500.00

INTERIOR RR 1,300.00 BONIFACIO F MARTIR TO OMPAD CR 3,750.00

RR 2,000.00 I 4,500.00

INTERIOR RR 1,250.00 DAD CLELAND E RODRIGUEZ TO END CR 2,750.00

RR 1,900.00 I 3,750.00

INTERIOR RR 1,200.00 F MARTIR DIMATAGA-RIZAL CR 3,750.00

RR 2,000.00 I 4,500.00

INTERIOR RR 1,800.00 G Y DELA SERNA E RODRIGUEZ-OMPAD CR 4,500.00

RR 3,000.00 I 6,000.00

INTERIOR RR 1,900.00 LOPEZ JAENA E RODRIGUEZ-OMPAD CR 3,750.00

RR 2,000.00 I 4,500.00

INTERIOR RR 1,250.00 MANDAUE ROAD OMPAD-PUNTA RIZAL CR 3,000.00

RR 1,425.00 I 4,000.00

INTERIOR RR 1,200.00 MANGUBAT DIMATAGA-GY DELA SERNA CR 3,750.00

RR 2,000.00 I 3,250.00

INTERIOR RR 1,300.00 OLD MACTAN ROAD OMPAD TO BOUNDARY CR 3,750.00

RR 1,925.00 I 4,500.00

INTERIOR RR 1,800.00 OLD ROAD TO MARIBAGO GY DELA SERNA TO END CR 3,750.00

RR 2,000.00 I 4,000.00

INTERIOR RR 1,250.00 OMPAD B M DIMATAGA-DELA SERNA CR 3,750.00

RR 1,925.00 I 3,750.00

INTERIOR RR 1,350.00 PLARIDEL E RODRIGUEZ-DELA SERNA CR 3,750.00

RR 2,000.00 INTERIOR RR 1,800.00

PUNTA RIZAL OLD MACTAN ROAD TO END CR 4,000.00 RR 2,250.00 I 3,250.00



BARANGAY: POBLACION (continuation) Effectivity Date 06-23-98- - - -


- - - -PUNTA RIZAL (2) MANGUBAT-DELA SERNA-OMPAD CR 3,250.00

RR 1,900.00 INTERIOR RR 1,350.00

R DELA SERNA BM DIMATAGA-GY DELA SERNA CR 3,750.00 RR 2,250.00 I 4,500.00

INTERIOR RR 1,800.00 RIZAL R DELA SERNA-MANGUBAT CR 3,250.00

RR 3,000.00 I 4,500.00

INTERIOR RR 1,400.00 RODRIGUEZ SHORELINE-BOUNDARY CR 3,750.00

RR 1,950.00 I 4,500.00

INTERIOR RR 1,800.00 S OSMENA L JAENA-GY DELA SERNA CR 3,750.00

RR 2,250.00 I 4,500.00

INTERIOR RR 1,300.00 W RISDON DIMATAGA-L JAENA CR 3,750.00

RR 2,000.00 I 4,500.00


RR 1,750.00 I 3,750.00



BARANGAY: PUNTA ENGANO Effectivity Date 06-23-98- - - -


- - - -BEACH LOTS FACING STA.ROSA/HILUTUNGAN CR 2,750.00

DEVELOPED RR 2,000.00 UNDEVELOPED CR 1,250.00

RR 1,000.00 BEACH LOTS FACING LILOAN/MAGELLAN BAY CR 2,250.00

DEVELOPED RR 1,500.00 UNDEVELOPED CR 990.00

RR 990.00 BUOT CABESA TACIO-SHORELINE CR 550.00

RR 300.00 I 800.00

INTERIOR RR 200.00 CABESA TACIO BUOT-END CR 1,050.00

RR 900.00 I 1,650.00

INTERIOR RR 600.00 INDOY STREET CABESA TACIO-SHORELINE RR 325.00

CR 850.00 ALL OTHER STREETS CR 980.00

I 750.00 RR 325.00

INTERIOR RR 200.00


BARANGAY: PUSOK Effectivity Date 06-23-98- - - -


- - - -MEPZ AIRPORT-IBO (DEVELOPED) CR 2,000.00

UNDEVELOPED CR 1,000.00 MUSTANG QUEZON NAT'L HW-MACTAN AB CR 3,750.00

RR 3,250.00 I 4,500.00

INTERIOR RR 1,800.00 OLD MACTAN ROAD CR 2,250.00

RR 1,425.00 I 3,000.00

INTERIOR RR 1,200.00 OLD MACTAN ROAD TO MARIBAGO CR 3,000.00

RR 1,450.00 I 3,000.00

INTERIOR RR 1,200.00 PAJO-MATUMBO (PUSOK) OLD MACTAN ROAD-MEPZ CR 2,250.00

RR 1,400.00 I 3,000.00


RR 3,000.00 I 6,000.00


RR 1,500.00 I 2,250.00


BARANGAY: SANTA ROSA- - - -


- - - -BEACH LOTS DEVELOPED CR 1,500.00

PARTIALLY DEVELOPED CR 500.00 RR 425.00

STA. ROSA ROAD TO TINAGO CR 175.00 ALONG THE ROAD RR 90.00 INTERIOR RR 65.00

A 65.00 ALL OTHER ROADS RR 100.00

A 50.00


BARANGAY: SUBABASBAS Effectivity Date 06-23-98- - - -


- - - -BEACH LOTS DEVELOPED CR 1,750.00 UNDEVELOPED CR 750.00 GUERILLERO NUNEZ - QUEZON NH CR 450.00 RR 425.00 I 990.00 INTERIOR RR 250.00 MARIGONDON BRGY. RD QUEZON NH - END CR 1,200.00 RR 425.00 I 1,100.00 INTERIOR RR 300.00 NUNEZ QUEZON NH - GUERILLERO CR 1,300.00 RR 450.00 I 1,150.00 INTERIOR RR 400.00 QUEZON NAT'L H-WAY MARIGONDON - NUNEZ CR 1,150.00 RR 550.00 I 1,150.00 INTERIOR RR 400.00 SUBABASBAS GUERILLERO - END CR 925.00 RR 500.00 I 900.00 INTERIOR RR 350.00 ALL OTHER ROADS CR 1,150.00

RR 400.00 I 1,140.00

INTERIOR RR 275.00 = = = =


RDO No. 80-MANDAUE CITY

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY:

WHERE IN THE APPROVE SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSI- FICATION OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND

b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSED OF ZONAL VALUATION.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSED OF ZONAL VALUATION.


IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS -

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENT SHALL BE TREATED AS ONE; OR

b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.



THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONA HOUSING AUTHORITY (NHA). ETC.

5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES (i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST TAC DECLARATION ) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCAHNGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES ) OR (2) THE FAIE MARKET VALUE AS SHOWN IN THE SCHEDULE OF ZONAL VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.

I-3/FPT



DEPARTMENT ORDER NO. 108-95 APRIL 25, 1995

SUBJECT: IMPLEMENTATION OF THER EVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITIES OF MANDAUE AND LAPU-LAPU UNDER REVENUE DISTRICT OFFICE NO. 80 (MANDAUE CITY), REVENUE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.


Section 6 (e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes theCommissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers both from private and public sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the Cities of Mandaue and Lapu-Lapu under the jurisdiction of RevenueDistrict Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public hearings were conducted on October 21 and 22, 1993 for the purpose. This Order is issued to implement the zonalvalues for land to be used in computing any internal revenue tax.

In case the gross selling price or the market value as shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax.


(signed)

ROBERTO F. DE OCAMPO Secretary of Finance

RECOMMENDED BY:

(signed)

LIWAYWAY VINZONS-CHATOCommissioner of Internal Revenue

DEFINITION OF TERMS








CODE CLASSIFICATION CODERR Residential Regualr A Agricultural LotRC Residential CondominiumI IndustrialCR Commercial RegularX InstitutionalCC Commercial condominiumGL Government LandAPD Area for Priority DevelopmentGP General Purposes



BARANGAY: ALANG-ALANG Effectivity Date 10/11/95- - - -

CLASSI- 1ST REVSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

- - - -BURGOS STREET PLARIDEL-G OUANO CR 1,500.00

RR 1,500.00 I 1,500.00

S OUANO STREET BURGOS-PLARIDEL CR 1,250.00 RR 1,250.00 I 1,250.00

LIBERTAD STREET RIZAL-BURGOS CR 800.00 RR 500.00 I 800.00

PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 1,500.00 G. OUANOS STS RR 1,500.00

I 1,500.00 SANCHEZ STREET RIZAL-PLARIDEL CR 1,250.00

RR 1,250.00 I 1,250.00

SITIO LIONG CR 1,250.00 RR 1,250.00 I 1,250.00


BARANGAY: BAKILID- - - -


- - - -A BONIFACIO STREET BAKILID-BANILAD ROAD CR 1,500.00

BAKILID BARRIO ROAD RR 1,500.00 I 1,500.00

BAKILID-BANILAD ROAD CR 1,500.00 RR 1,400.00 I 1,500.00

BAKILID BARRIO ROAD CR 1,000.00 RR 800.00 I 1,000.00

CEBU NORTH ROAD-HIGWAYBONIFACIO-BAKILID CR 3,000.00 RR 1,500.00 RR 3,000.00

ALL OTHER STREET CR 1,500.00 RR 500.00 I 1,500.00


BARANGAY: BANILAD Effectivity Date 10/11/95- - - -


- - - -EL DORADO SUBD RR 900.00 GENTLE BREEZE SUBD RR 900.00 GREEN PLAINS SUBD RR 900.00 H. CORTES ST ML QUEAON-BANILAD ROAD CR 1,450.00

RR 1,450.00 I 1,450.00

HOLY FAMILY VILL I & II RR 1,000.00 ML QUEZON STREET H CORTES-NPC CR 1,250.00

RR 1,250.00 I 1,250.00

MANGO GREEN VILL A 250.00 RR 900.00

ST. MARTIN VILLAGE & ALBANO SUBD RR 800.00 STO. NINO VILLAGE RR 1,400.00 ALL OTHER STREETS CR 1,450.00

RR 500.00 I 1,450.00 A 250.00



- - - -BASAK-DUNGOAN ROAD CEBU NORTH RD-LABOGON CR 1,000.00

RR 1,000.00 BASAK-PAGSABUNGAN ROADCEBU NORTH RD-LABOGON CR 1,000.00

RR 1,000.00 I 1,000.00 A 250.00

CONSUELO VILLAGE RR 1,000.00 H ABELLANA STREET CEBU NORTH RD-GREEN VIEW CR 1,000.00

A 3,500.00 I 3,000.00

HIGHWAY-CEBU NORTH ROAD CR 1,300.00 RR 1,200.00 I 1,300.00

ALL OTHER STREETS CR 1,000.00 RR 1,000.00 RR 1,000.00 I 1,000.00 A 250.00


BARANGAY: CABANCALAN Effectivity Date 10/11/95- - - -


- - - -ELIAS CORTES ML QUEZON-BUTUANON RIVER CR 1,000.00

RR 750.00 I 1,000.00

GREENHILLS SUBD ML QUEZON CR 900.00 RR 600.00 I 900.00

HIDDEN HOMES SUBD RR 600.00 ML QUEZON GREENHILLS-NPC CR 1,350.00

RR 1,350.00 I 1,350.00

SITIO PILIT CR 600.00 RR 450.00 I 600.00




- - - -ISLA DE PALMA GLM J OCRTES EXTENSION ISLA DE PALMA RR 400.00 MACTAN ROAD PLARIDEL-ISLA DE PALMA CR 1,000.00

RR 400.00 I 1,000.00

PLARIDEL STREET SAN ANTONIO-G. OUANO CR 1,100.00 RR 800.00 I 1,100.00

SAN ANOTNIOS TREET PLARIDEL-NOC CR 600.00 RR 300.00 I 600.00



BARANGAY: CANDUMAN Effectivity Date 10/11/95- - - -


- - - -ABELLANA STREET CANDUMAN-PAGSABUNGAN ROAD CR 600.00

I 1,000.00 GP 400.00

CABANCALAN-CANDUMAN ABELLANA-PAGSABUNGAN ROAD RR 400.00 I 600.00

GP 400.00 ALL OTHER STREETS INTERIOR LOTS GP 400.00

RR 400.00 I 600.00



- - - -CASILI-KAPASANAN GP 350.00

RR 300.00 CUBACUB-CASILI ROAD GP 350.00

RR 300.00 SITIO CASILI GP 350.00 TAWASON-CASILI ROAD GP 350.00


BARANGAY: CASUNTINGAN- - - -


- - - -GREENHILLS SUBD RR 600.00 M L QUEZON STREET MAGUIKAY-CABANCALAN RR 900.00

I 1,000.00 OSMENA SUBDIVISION RR 600.00 TINGUB-MAGUIKAY QUESON-BUTUANON RIVER RR 450.00

I 600.00 ALL OTHER STREETS I 600.00

RR 450.00


BARANGAY: CENTRO (POBLACION) Effectivity Date 10/11/95- - - -


- - - -A DEL ROSARIO AVENUE CENIZA-RIZAL CR 2,500.00

RR 2,500.00 I 2,500.00

A SUSON STREET ZAMORA-END CR 2,500.00 RR 2,500.00 I 2,500.00

B CENIZA STREET LOPEZ JAENA CR 3,200.00 RR 3,000.00 I 3,200.00

BURGOS STREET SANCHEZ-END CR 2,500.00 RR 2,500.00 I 2,500.00

DURANO RECLAMATION CR 3,200.00 RR 3,000.00 I 3,200.00

GOMEZ STREET CENIZA-BURGOS CR 3,000.00 RR 3,000.00 I 3,000.00

MABINI STREET PLARIDEL-RIZAL CR 3,000.00 RR 2,500.00 I 3,000.00

PLARIDEL STREET SEAWALL-SAN ANTONIO CR 2,500.00 RR 2,500.00 I 2,500.00

RIZAL STREET ZAMORA-SANCHEZ CR 3,000.00 RR 2,500.00 I 3,000.00

RIZAL EXT (MANDAUE PORT RD)SEAWALL-SANCHEZ CR 3,000.00 RR 3,000.00 I 3,000.00

ZAMORA STREET CENIZA-BURGOS CR 3,000.00 RR 2,500.00 I 3,000.00



BARANGAY: CUBACUB Effectivity Date 10/11/95- - - -


- - - -CUBACUB-CASILI ROAD TO ABELLANA STREETS GP 350.00

I 500.00 RR 300.00

BAAS JAGOBIAO ROAD ABELLANA STREET RR 500.00 GP 500.00 I 800.00

GP 350.00 ALL OTHER STREETS GP 350.00

INTERIOR I 400.00 RR 350.00

BARANGAY: GUIZO- - - -


- - - -A CORTES AVENUE CEBU NORTH RD-BOUNDARY CR 2,000.00

I 1,000.00 RR 2,000.00

A DEL ROSARIO AVENUE HIGHWAY-A CORTES AVE I 1,500.00 CR 1,500.00

A S FORTUNA STREET SEAWALL-DEL ROSARIO RR 800.00 CR 1,500.00 I 1,500.00

A S FORTUNA STREET SEAWALL-DEL ROSARIO-M.C CR 1,500.00 BRIONES I 1,500.00

CEBU NORTH ROAD A CORTES-MAGALLANES CR 3,000.00 RR 2,000.00

DEL PILAR STREET A DEL ROSARIO-A CORTES AVE RR 500.00 CR 1,000.00 I 1,000.00

ESPINA STREET SEAWALL-DEL ROSARIO RR 800.00 I 3,000.00

GEN LUNA DEL PILAR-BOUNDARY RR 500.00 I 800.00

MAGALLANES DEL ROSARIO-CEBU NORTH CR 1,500.00 MANTUYONG GEN LUNA-END RR 500.00

I 800.00 CR 800.00

STO. NINO SUBD RR 600.00 URDANETA STREET DEL ROSARIO-END CR 1,500.00

RR 800.00 I 1,500.00

ALL OTHER STREETS CR 1,500.00 ALONG THE ROAD RR 1,000.00

RR 600.00


BARANGAY: IBABAO (ESTANCIA) Effectivity Date 10/11/95- - - -


- - - -A CORTES AVENUE CR 2,000.00

RR 1,500.00 I 2,000.00

CEBU NORTH ROAD CR 2,000.00 RR 1,000.00 I 2,000.00

LIBERTAD CR 1,000.00 RR 800.00 I 1,000.00

RIZAL STREET CR 2,000.00 RR 1,500.00 I 2,000.00

SANCHEZ STREET CR 1,000.00 RR 800.00

SITIO ESTANCIA CR 1,000.00 RR 1,000.00 I 1,000.00


BARANGAY: JAGOBIAO- - - -


- - - -BAAS-JAGOBIAO ROAD ABELLANA-END RR 760.00 CEBU NORTH ROAD END BASAK-DUNGOAN RD-END RR 600.00

I 1,000.00 CR 1,000.00

EVERSLEY SANITARIUM GLSITIO TUNGASAN RR 150.00 UNION CARBIDE HILLS I 800.00

RR 600.00 CR 800.00

ALL OTHER STREETS RR 150.00 GP 150.00 I 600.00

CR 600.00


BARANGAY: LABOGON Effectivity Date 10/11/95- - - -


- - - -CEBU NORTH ROAD S JAYME-LABOGON RR 1,000.00

I 2,000.00 CR 2,000.00

DONA ROSARIO VILLGAE RR 600.00 LABOGON CIRCUMFERENTIAL RDLABOGON-DONA ANTONIA VILL RR 800.00

I 800.00 CR 800.00

LABOGON ROAD LABOGON CIR-END RR 800.00 I 800.00

CR 800.00 LABOGON-PAKNA-AN JAYME-PAKNA-AN-LABOGON RR 800.00

I 1,000.00 CR 1,000.00

MA ANTONIA SUBD RR 900.00 S JAYME STREET CEBU NORTH RD-BOUNDARY RR 800.00

I 1,000.00 CR 1,000.00

ALL OTHER STREETS RR 750.00 I 750.00

CR 750.00

BARANGAY: LOOC- - - -


- - - -ANTIPOLO A MABINI-END RR 500.00

I 800.00 CR 800.00

MABINI PLARIDEL-SAN ANTONIO RR 1,500.00 I 1,500.00

CR 1,500.00 PLARIDEL SEAWALL-A MABINI RR 1,500.00

I 1,500.00 CR 1,500.00

A MABINI-SAN ANTONIO RR 500.00 I 500.00

SAN ANTONIO RR 500.00 I 600.00

CR 600.00 ALL OTHER STREETS RR 500.00

I 600.00 CR 600.00

SALT BEDS A 1,000.00


BARANGAY: MAGUIKAY Effectivity Date 10/11/95- - - -


- - - -ALBANO STREET RR 800.00

I 1,000.00 CR 1,000.00

CEBU NORTH ROAD ML QUEZON-BUTUANON BR RR 2,000.00 I 3,000.00

CR 3,000.00 ML QUEZON-BAKILID RD CR 3,000.00

RR 2,000.00 I 3,000.00

ML QUEZON AVENUE CEBU NORTH RD-TINGUB MAGUI RR 1,400.00 I 2,000.00

CR 2,000.00 MAGUIKAY-CANSUNTINGAN MAGUIKAY-V ALBANO RR 800.00

I 1,000.00 CR 1,000.00

MAGUIKAY-FEEDER ROAD ALBANO-SUDLON ROAD RR 500.00 I 1,000.00

CR 1,000.00 NURSERY ROAD CEBU NORTH RD-MAG FEEDER RR 500.00

I 1,000.00 CR 1,000.00

SUDLON ROAD CEBU NORTH RD-MAG FEEDER RR 500.00 I 1,000.00

CR 1,000.00 TINGUB-MAGUIKAY ROAD QUEZON-BUTUANON RIVER RR 5,000.00

I 1,000.00 CR 1,000.00

ALL OTHER STREETS RR 500.00 I 1,000.00

CR 1,000.00


BARANGAY: MANTUYONG Effectivity Date 10/11/95- - - -


- - - -A DEL ROSARIO AVENUE GEN LUNA STREET CR 2,000.00

RR 1,000.00 I 2,000.00

CENIZA STREET CR 3,100.00 RR 2,000.00 I 3,000.00

ECHIVARRE CR 1,000.00 RR 500.00 I 1,000.00

GEN LUNA STREET CR 1,000.00 RR 800.00 I 1,000.00

URDANETA CR 1,000.00 RR 800.00 I 1,000.00


BARANGAY: OPAO- - - -


- - - -ALANG ALANG-OPAO ROAD G OUANO-END RR 850.00

I 1,000.00 CR 1,000.00

ALANG ALANG-UMAPAD G OUANO BOUNDARY RR 600.00 I 1,000.00

CR 1,000.00 G OUANO STREET ALANG-ALANG RR 1,400.00

I 1,400.00 CR 1,400.00

ALNG ALANG-OPAO ROAD RR 850.00 I 1,000.00

CR 1,000.00 GRANCENA GP 850.00

I 850.00 CR 850.00

ALL OTHER STREETS SITIOS ILOG & GRANCENA RR 450.00 I 850.00

CR 850.00 SALTBEDS & FISH POND A 1,000.00


BARANGAY: PAGSABUNGAN Effectivity Date 10/11/95- - - -


- - - -ABELLANA STREET TINGUB-PAGSABUNGAN RR 850.00

I 850.00 GREEN VIEW SUBD RR 1,300.00 PAGSABUNGAN ROAD BDRY-TINGUB-PAGSABUNGAN RD RR 850.00

I 1,000.00 CR 1,000.00

TINGUB-PAGSABUNGAN BDRY-ABELLAN RR 400.00 ALL OTHER STREETS RR 400.00

I 850.00 CR 850.00



- - - -CEBU NORTH ROAD BUTUANON RIVER CR 2,000.00

RR 1,000.00 I 2,000.00

S JAYME STREET BGY LABOGON CR 1,200.00 RR 1,000.00 I 1,200.00

SITIO CAMBOGAONG CR 1,000.00 RR 1,000.00 I 1,000.00


FISH POND A 1,500.00


BARANGAY: SUBANGDAKU Effectivity Date 10/11/95- - - -


- - - -CEBU NORTH ROAD SUBANGDAKU-CREEK BDRY RR 2,000.00

CR 3,000.00 I 3,000.00

H CORTES TO TIPOLO RR 1,650.00 CR 2,000.00 I 2,000.00

SAN VICENTE & SINGSON VILLSITIO NAWAKAO RR 700.00 UNNAMED STREET BESIDE TELECON-RECLAMATION RR 400.00

CR 1,500.00 I 1,500.00

ALL OTHER STREETS RR 500.00 CR 750.00 I 750.00

BARANGAY: TABOK- - - -


- - - -CEBU NORTH ROAD RR 800.00

I 1,000.00 CR 1,000.00

BUTUANON RIVER-LABOGON RR 800.00 I 1,000.00

CR 1,000.00 HERMAG VILLAGE RR 700.00 TABOK BARRIO ROAD RR 650.00

I 800.00 CR 800.00

ALL OTHER STREETS RR 650.00 I 800.00

CR 800.00


BARANGAY: TAWASON Effectivity Date 10/11/95- - - -


- - - -ABELLANA STREET CANDUMAN-BOUNDARY RR 350.00

CR 350.00 I 350.00

GP 350.00 A 200.00

CANDUMAN-TAWASON ROADABELLANA-END RR 350.00 GP 350.00

SITIO KAPASANAN RR 350.00 CR 350.00 I 350.00

GP 350.00 ALL OTHER STREETS RR 350.00

CR 350.00 I 300.00 A 200.00 GP 200.00



- - - -CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB- RR 600.00

PAGSABUNGAN GP 600.00 I 600.00

GREENHILLS SUBD RR 600.00 TINGUB-PAGSABUNGAN ROAD RR 600.00

GP 600.00 I 600.00



BARANGAY: TIPOLO Effectivity Date 10/11/95- - - -


- - - -A DEL ROSARIO AVENUE CEBU NORTH ROAD RR 1,500.00

I 2,000.00 CR 2,000.00

A S FORTUNA BOUNDARY-SMC RR 1,500.00 I 2,000.00

CR 2,000.00 CEBU NORTH ROAD TIPOLO-P BASUBAS RR 3,000.00

I 3,200.00 CR 3,200.00

MAGUIKAY-BANILAD STREET H CORTES-A BONIFACIO RR 800.00 I 1,500.00

CR 1,500.00 PEDRO BASUBAS ROAD RR 800.00

I 1,000.00 CR 1,000.00

PO-O ROAD CEBU NORTH RR-P BASUBAS RR 1,500.00 I 2,000.00

CR 2,000.00 SINGSON ROAD CEBU NORTH ROAD RR 1,500.00

I 1,500.00 CR 1,500.00

SINGSON VILLAGE SITIO NAWANAO RR 700.00 TIPOLO BARRIO ROAD RR 1,500.00

I 1,500.00 CR 1,500.00

ALL OTHER STREETS RR 600.00 I 1,000.00

CR 1,000.00


BARANGAY: UMAPAD Effectivity Date 10/11/95- - - -


- - - -PLARIDELS TREET CREEK-BUTUANON RIVER RR 1,100.00

CR 1,100.00 I 1,100.00

G OUANO TO CREEK RR 1,500.00 CR 1,500.00 I 1,500.00

PROGRESO-CAMBOGAONG STSPLARIDEL-END RR 600.00 CR 1,000.00 I 1,000.00

SAN JOSE VILLAGE RR 600.00 UMAPAD-ALANG ALANG PLARIDEL-ALANG ALANG-UMAPAD RR 600.00

CR 1,000.00 I 1,000.00


= = = =

CITY/MUNICIPALITY: LAPU-LAPU D.O. No. 108-95

BARANGAY: AGUS Effectivity Date 10/11/95- - - -


- - - -BASAK-AGUS ROAD MARIGONODN BGY ROAD RR 150.00

QUEZON HIGHWAY I 200.00 QUEZON NAT'L HIGHWAY MARIGONDON-GISI-AGUS RR 150.00

I 200.00 MALINAO ROAD QUEZON HIGHWAY-END RR 150.00


RR 150.00 I 200.00

BARANGAYS: BABAG I, BABAG II- - - -


- - - -QUEZON NAT'L HIGHWAY TIMPOLOK BOUNDARY-END RR 150.00

I 200.00 GP 150.00

TIMPOLOK ROAD QUIRINO NAT'L HIWAY BDRY RR 150.00 I 150.00


I 200.00 A 150.00 GP 150.00

BARANGAY: BANCAL- - - -


- - - -BASAK-CAGODOY-PAJAC-BANCALPAJAC-MARIBAGO-QUEZON HIWAY RR 250.00

I 250.00 PAJAC-MARIBAGO ROAD MIA-BASAK-CAGODOY RR 250.00

I 250.00 QUEAON NAT'L HIGHWAY MACTAN INT'L AIRPORT-BASAK RR 250.00 ALL OTHER STREETS RR 250.00

I 250.00


BARANGAY: BASAK Effectivity Date 10/11/95- - - -


- - - -AGUSTIN, SORONO ROAD NUNEZ-BASAK-SUDTUNGAN RR 180.00

I 350.00 BASAK-SUDTUNGAN ROAD MARIGONDON BGY ROAD RR 180.00

I 350.00 J TAMPUS ROAD MARIGONDON ROAD-END RR 180.00

I 350.00 MARIGONDON BGY ROAD J TAMPUS-BASAK-SUDTUNGAN RR 180.00

I 350.00 NUNEZ STREET QUEZON NAT'L HIGHWAY RR 180.00


I 350.00

BARANGAY: BUAYA- - - -


- - - -CASIA ROAD QUEZON HIWAY-OLD RD-MACTAN RR 150.00

I 170.00 QUEZON NAT'L HIGHWAY CASIA-MIA RR 150.00


I 170.00



- - - -BABAG-RADAR ROAD QUEZON HIGHWAY-END RR 120.00

I 150.00 CALAWISAN ROAD QUEZON HIGHWAY-END RR 120.00

I 150.00 QUEZON NATIONAL HIGHWAYCALAWISAN-BABAG ROAD RR 120.00


I 150.00


BARANGAY: CANJULAO Effectivity Date 10/11/95- - - -


- - - -LOOC-CANJULAO ROAD QUEZON NAT'L H-Way-BDRY. CR 150.00

I 200.00 QUEZON NATIONAL HIGHWAYCANJULAO ROAD- END CR 150.00


I 200.00

BARANGAY: GUN-OB- - - -


- - - -AGUSTIN TUMULAK STREET RR 500.00 CERES ROAD PUNTA RIZAL-S OSMENA CR 750.00

RR 500.00 HUMAY-HUMAY PUNTA RIZAL-END RR 350.00 PUNTA RIZAL CRES ROAD-HUMAY HUMAY RR 350.00 QUEZON NATIONAL HIGHWAY RR 500.00 S OSMENA STREET CERES PROPOSED ROAD CR 650.00

RR 500.00 SACRED HEART VILLAGE RR 500.00 ALL OTHER STREETS CR 650.00

RR 350.00



- - - -CALTEX ROAD QUEZON HIGHWAY-END RR 450.00

I 700.00 LOCATA ROAD LOOC-CANJULAO-CALTEX RR 450.00 LOOC-BASAK ROAD QUEZON HGIHWAY-CANJULAO RR 450.00 QUEZON NATIONAL HIGHWAYCALTEX-LOOC-CANJULAO RR 450.00 ALL OTHER STREETS RR 450.00

I 700.00


BARANGAY: MACTAN Effectivity Date 10/11/95- - - -


- - - -ANCASIL BARANGAY ROAD QUEZON NATL H-WAY-SHORELINE RR 250.00 BANCAL-SOONG ROAD BASAK-CAGODOY RR 250.00

I 300.00 BEACH LOTS A 700.00 CABESA TACIO ROAD BUOT-BOUNDARY RR 250.00 CASIA-SOONG ROAD OLD MACTAN RD-QUEZON RR 250.00

I 300.00 DAPDAP BEACH ROAD RR 250.00 MACTAN-CRISANTA ROAD CASIA-SOONG ROAD RR 250.00

I 300.00 OLD MACTAN ROAD-MACTANCASIA-SOONG-DAPDAP RR 250.00 NATIONAL HIGHWAY I 300.00 SITIO SOONG RR 250.00


I 300.00

BARANGAY: MARIBAGO- - - -


- - - -BASAK-GISI-AGUS ROAD FUENTES ST-QUEZON NAT'L HIWAY RR 250.00

I 450.00 BEACH LOTS A 700.00 PAJAK-MARIBAGO FUENTES ST-QUEZON NAT'L HIWAY RR 250.00

I 450.00 QUEZON NATIONAL HIGHWAYPAJAK-MARIBAGO-BASAK-GISI-AGUSRR 250.00 ALL OTHER STREETS RR 250.00

I 450.00


BARANGAY: MARIGONDON Effectivity Date 10/11/95- - - -


- - - -BONGHANOY ROAD QUEZON NAT'L HW-SHORELINE RR 550.00 MARIGONDON BARANGAY ROADQUEZON NAT'L HW-SHORELINE RR 550.00

I 450.00 QUEZON NATIONAL HIGHWAYMARIGONDON-BONGHANOY RR 350.00

I 350.00 SHORELINE RR 700.00 ALL OTHER STREETS ALONG THE ROAD RR 350.00

I 350.00

BARANGAY: PAJAK- - - -


- - - -BANKAL-SOONG BASAK-CAGODOY CR 250.00

RR 450.00 BASAK-CAGODOY-PAJAK PAJAK-MARIBAGO-BANKAL CR 250.00

RR 450.00 FUENTES STREET PAJAK-MARIBAGO-GISI-AGUS CR 250.00

RR 450.00 PAJAK-MARIBAGO ROAD BASAK-CAGODOY-BANKAL- CR 250.00

RR 450.00 QUEZON NATIONAL HIGHWAYBANKAL-SOONG-PAJAK- CR 250.00

RR 450.00 ALL OTHER STREETS CR 250.00

RR 450.00


BARANGAY: PAJO Effectivity Date 10/11/95- - - -


- - - -BRIDGEWAY QUEZON NAT'L HIWAY-SJORELINE CR 800.00

RR 550.00 I 1,000.00

NEW SANGI ROAD OLD MACTAN-CITY HALL RR 550.00 OLD MACTAN ROAD QUEZON NAT'L HIWAY-BDRY CR 800.00

RR 550.00 I 800.00

PAJO SEASIDE ROAD SHORELINE-OLD MACTAN RD CR 800.00 RR 700.00 I 1,100.00

QUEZON NAT'L HIGHWAY PAJO-SEASIDE RD-END CR 1,100.00 RR 800.00

ALL OTHER STREETS CR 800.00 RR 500.00 I 1,100.00


BARANGAY: POBLACION Effectivity Date 10/11/95- - - -


- - - -B M DIMATAGA E RODRIGUEZ-BOUNDARY CR 1,500.00

RR 1,000.00 BONIFACIO F MARTIR TO OMPAD CR 1,500.00

RR 1,500.00 DAD CLELAND E RODRIGUEZ TO END I 1,500.00 F MARTIR DIMATAGA-RIZAL CR 1,500.00

RR 1,000.00 G Y DELA SERNA E RODRIGUEZ-OMPAD CR 1,000.00

RR 800.00 LOPEZ JAENA E RODRIGUEZ-OMPAD CR 1,500.00

RR 1,000.00 MANDAUE ROAD OMPAD-PUNTA RIZAL RR 600.00 MANGUBAT DIMATAGA-GY DELA SERNA CR 1,500.00

RR 1,500.00 OLD MACTAN ROAD OMPAD TO BOUNDARY CR 1,000.00

RR 600.00 OLD ROAD TO MARIBAGO GY DELA SERNA TO END CR 1,500.00

RR 750.00 OMPAD B M DIMATAGA-DELA SERNA CR 1,500.00

RR 1,000.00 PLARIDEL E RODRIGUEZ-DELA SERNA CR 1,500.00

RR 1,000.00 PUNTA RIZAL OLD MACTAN ROAD TO END CR 1,500.00

RR 750.00 R DELA SERNA BM DIMATAGA-GY DELA SERNA CR 1,500.00

RR 1,000.00 RIZAL R DELA SERNA-MANGUBAT CR 1,500.00

RR 1,000.00 RODRIGUEZ SHORELINE-BOUNDARY CR 1,500.00

RR 1,000.00 S OSMENA L JAENA-GY DELA SERNA CR 1,500.00

RR 1,000.00 W RISDON DIMATAGA-L JAENA CR 1,500.00

RR 800.00 ALL OTHER STREETS CR 1,500.00

RR 700.00 I 1,500.00


BARANGAY: PUNTA ENGANO Effectivity Date 10/11/95- - - -


- - - -BEACH LOTS FACING STA. ROSA A 900.00 BEACH LOTS FACING LILOAN A 900.00 BUOT CABESA TACIO-SHORELINE RR 150.00

CR 250.00 CABESA TACIO BUOT-END CR 550.00 INDOY STREET CABESA TACIO-SHORELINE RR 150.00 ALL OTHER STREETS CR 250.00

RR 150.00

BARANGAY: PUSOK- - - -


- - - -MUSTANG QUEZON NATIONAL HIGHWAY- RR 850.00

MACTAN AIR BASEOLD MACTAN ROAD RR 500.00 OLD MACTAN ROAD TO MARIBAGO RR 500.00 PAJO-MATUMBO (PUSOK) OLD MACTAN ROAD-MEPZ RR 500.00 QUEZON NAT'L HIGHWAY RR 850.00

CR 1,000.00 ALL OTHER STREETS RR 500.00

CR 1,000.00


BARANGAY: SANTA ROSA, OLANGO ISLANDS Effectivity Date 10/11/95- - - -


- - - -BEACH LOTS CR 1,100.00

RR 1,100.00 ALL OTHER ROADS RR 450.00

GP 100.00

BARANGAY: SUBABASBAS- - - -


- - - -SUBABASBAS GUERILLERO-END RR 200.00 QUEZON NAT'L HWAY MARIGONDON-NUNEZ RR 200.00 GUERILLERO NUNEZ-QUEZON NH RR 200.00

I 350.00 AMRIGONDON BRY RD QUEZON NH-END RR 200.00

I 400.00 NUNEZ QUEON NH-GUERILLERO RR 200.00

I 450.00 BEACH LOTS A 800.00 ALL OTHER ROADS RR 200.00

I 450.00 = = = =

CERTAIN GUIDELINES IN THE IMPLEMENTATIONOF ZONAL VALUATION OF REAL PROPERTIES FOR

RDO 80-MANDAUE CITY

1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.

WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL PROPERTY, NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION. IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.

3. DIVISION OF A BARANGAY.

IN THE EVENT THAT AN ECISING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY.

4. COMMERCIAL.

ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET / BARANGAY / ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.

IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE. HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.

THE GROUND FLOOR OR A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

6. AREA FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.


THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAPULAPU CITY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.

PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS, WHICHEVER IS HIGHER.

/fpt

DEPARTMENT OF FINANCERoxas Boulevard Corner Vito Cruz Street

Manila 1004


SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF LAPULAPU, UNDER REVENUE DISTRICT OFFICE NO. 59, REVENUE REGION 7, CEBU CITY, FOR INTERNAL REVENUE TAX PURPOSES.


Section 6(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the Commissioner ofInternal Revenue to divide the Philippines into different zones or areas and determine for internal revenue taxpurposes, the fair market value of the real properties located in each zone or area upon consultation withcompetent appraisers.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values ofreal properties located in the City of Lapulapu, under Revenue District No. 59, Revenue Region 7, Cebu City, after apublic hearing was conducted on October 20, 1989 for the purpose. This Order is issued to implement zonal valuesfor land as shown in Annex "A" hereof to be used in computing any internal revenue tax.

In case the gross selling price or the market value as shown in the schedule of values of the Provincial orCity Assessors is higher than the zonal value established herein, such values shall be used as basis for computing theinternal revenue tax.


(signed)

JESUS P.ESTANISLAO Secretary of Finance

RECOMMENDED BY:

(signed)

JOSE U.ONG Commissioner of Internal Revenue

DEFINITION OF TERMS




AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND




CODE CLASSIFICATION CODERR Residential Regualr CC Commercial CondominiumRC Residential Condominium I IndustrialCR Commercial Regular X InstitutionalA Agricultural Lot GL Government LandAPD Area for Priority Development GP* General Purposes


CITY/MUNICIPALITY: LAPU-LAPU CITY D.O. 22-90

BARANGAY: AGUS Effectivity Date 5-31-90- - - -

CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

- - - -QUEZON NATL HIGHWAY MARIGONDON GISI AGUS RR 150.00

I 150.00 MALINAO ROAD QUEZON HIWAY END RR 150.00

I 150.00 BASAK AGUS ROAD MARIGONDON HWAY RR 150.00


RR 150.00 I 150.00

BARANGAY: BABAG I & II- - - -


- - - -QUEZON NATL HIWAY TIMPOLOK BDRY END RR 150.00

I 150.00 GP 150.00

TIMPOLOK ROAD QUEZON NATL HWAY BDY RR 150.00 I 150.00


I 150.00 GP 150.00

BARANGAY: BANCAL- - - -


- - - -QUEZON NATL HIWAY MACTAN AIRPORT BASAK RR 250.00 BASAK CAGODOY BAJAC MARIBAGO HIWAY RR 250.00

I 250.00 PAJAC MARIBAGO ROAD MIA BASAK CAGODOY RR 250.00


I 250.00

CITY/MUNICIPALITY: LAPU-LAPU CITYD.O. 22-90

BARANGAY: BASAK Effectivity Date 5-31-90- - - -


- - - -BASAK SUDTUNGAN RD MARIGONDON BGY ROAD RR 180.00

I 350.00 MRIGONDON BGY ROAD J TAMPOS BASAK SUDTUNGAN RR 180.00

I 350.00 AGUSTIN SORONO ROAD NUNEZ BASAK SUDTUNGAN RR 180.00

I 350.00 J TAMPOS ROAD MARIGONDON RD END RR 180.00

I 350.00 NUNEZ ST QUEZON NATL HWAY RR 180.00


I 350.00

BARANGAY: BUAYA- - - -


- - - -QUEZON NATL HIWAY CASIA MIA RR 150.00

I 170.00 CASIA ROAD QUEZON HIWAY MACTAN RR 150.00


170.00



- - - -QUEZON NATL HIWAY CALAWISAN BABAG RADAR RR 120.00

I 150.00 CALAWISAN RD QUEZON HIWAY END RR 120.00

I 150.00 BABAG RADAR RD QUEZON HIWAY END RR 120.00


I 150.00


BARANGAY: CANJULAO Effectivity Date 5-31-90- - - -


- - - -LOOC CANULOC RD QUEZON NATL HIWAY RR 150.00

I 150.00 QUEZON NATL HIGHWAY CANJULAO RD END RR 150.00


I 150.00



- - - -LOOC BASAK RD QUEZON HWAY CANJULAO RR 450.00 QUEZON NATL HIGHWAY CALTEX LOOC CANJULAO RR 450.00 CALTEX ROAD QUEZON NH END RR 450.00

I 700.00 LOCATE ROAD LOOC CANJULAO CALTEX RR 450.00 ALL OTHER STREETS RR 450.00

I 700.00


BARANGAY: MACTAN Effectivity Date 5-31-90- - - -


- - - -BEACH LOTS RR 700.00 OLD MACTAN QUEZON NH CASIA SOONG DAPDAP RR 250.00

I 300.00 MACTAN CRISANTA RD QNH CASIA SOONG RD RR 250.00

I 300.00 CASIA SOONG ROAD OLD MACTAN QUEZON NH RR 250.00

I 300.00 BANKAL SOONG ROAD BASAK CAGODOY QNH RR 250.00

I 300.00 SITIO SOONG RR 250.00

I 300.00 DAPDAP BEACH RD QUEZON NH SHORELINE RR 250.00 ANCASIL BGY ROAD QUEZON NH SHORELINE RR 250.00 CABESA TACIO RD BUOT BOUNDARY RR 250.00 ALL OTHER STREETS RR 250.00

I 300.00

BARANGAY: MARIBAGO- - - -


- - - -QUEZON NATL HIGHWAY PAJAC MARIBAGO AGUS RR 250.00 BASAK GISI AGUS RD FUENTES QUEZON NH RR 250.00

I 450.00 PAJAC MARIBAGO FUENTES QUEZON NH RR 250.00


I 450.00 BEACH LOTS RR 700.00

BARANGAY: MARIGONDON- - - -


- - - -SHORELINE RR 700.00 QUEZON NATL HIWAY MARIGONDON BONGHANOY RR 350.00

I 350.00 BANGHANOY ROAD QUEZON NH SHORELINE RR 550.00 MARIGONDON BRY RD QUEZON NH SHORELINE RR 550.00 ALL OTHER STREETS RR 350.00

I 350.00


BARANGAY: PAJAC Effectivity Date 5-31-90- - - -


- - - -BASAK CAGODOY PAJAC PAJAK BANKAL RR 250.00

I 450.00 PAJAC MARIBAGO RD BASAK COGODOY SOONG RR 250.00

I 450.00 BANKAL SOONG BASAK CAGODOY QNH RR 250.00

I 450.00 QUEZON NATL HIWAY BANKAL SOONG PAJAK RR 250.00

I 450.00 FUENTES ST PAJAK MARIBAGO AGUS RR 250.00


I 450.00

BARANGAY: PAJO- - - -


- - - -QUEZON NATL HIWAY PAJO SEASIDE RD END CR 1,100.00

RR 800.00 OLD MACTANROAD QUEZON NH BOUNDARY CR 800.00

RR 550.00 PAJO SEASIDE RD SHORELINE OLD MACTAN CR 800.00

RR 700.00 I 1,100.00

NEW SANGI ROD OLD MACTAN CITY HALL RR 550.00 BRIDGEWAY QUEZON NH SHORELINE CR 800.00

RR 550.00 I 1,000.00

ALL OTHER STREETS CR 800.00 RR 500.00 I 1,100.00




- - - -MANGUBAT DIMATAGA G SERNA CR 1,500.00

RR 1,500.00 BONIFACIO F MARTIR TO OMPAO CR 1,500.00

RR 1,500.00 G Y DELA SERNA E RODRIGUEZ OMPAO CR 1,000.00

RR 800.00 OMPAD B M DIMATAGA SERNA CR 1,500.00

RR 1,000.00 PLARIDEL E RODRIGUEZ R SERNA CR 1,500.00

RR 1,000.00 RODRIGUEZ SHORELINE BDRY CR 1,500.00

RR 1,000.00 F MARTIR DIMATAGA TO RIZAL CR 1,500.00

RR 1,000.00 W RISDON DIMATAGA TO L JAENA CR 1,500.00

RR 800.00 LOPEZ JAENA E RODRIGUEZ TO OMPAO CR 1,500.00

RR 1,000.00 RIZAL R SERNA MANGUBAT CR 1,500.00

RR 1,000.00 MANDAUE ROAD OMPAO TO P RIZAL RR 600.00 OLD MACTAN ROAD OMPA TO BDRY CR 1,000.00

RR 600.00 R DELA SERNA D M DIMATAGA G SERNA CR 1,500.00

RR 1,000.00 BM DIMATAGA E RODRIGUEA BDRY CR 1,500.00

RR 1,000.00 S OSMENA ST L JAENA G DELA SERNA CR 1,500.00

RR 1,000.00 DAD CLELAND E RODRIGUEZ TO END I 1,500.00 OLD RD TO MARIBAGO G DELA SERNA TO END CR 1,500.00

RR 700.00 PUNTA RIZAL OLD MACTAN TO END CR 1,500.00

RR 750.00 ALL OTHER STREETS CR 1,500.00

RR 700.00 I 1,500.00

BARANGAY: PUNTA ENGANO- - - -


- - - -BEACH LOTS RR 700.00 CABESA TACIO BUCO END CR 550.00

RR 150.00 INDOY ST CABESA TACIO END RR 150.00 BUOT CAB TACIO SHORELINE RR 150.00

CR 250.00 ALL OTHER STREETS CR 250.00

RR 150.00


BARANGAY: PUSOK Effectivity Date 5-31-90- - - -


- - - -QUEZON NATL HIGHWAY MUSTANG RD TO MEPZ CR 1,000.00

RR 850.00 MUSTANG QUEZON NH MAB RR 850.00 OLD MACTAN ROAD BEG TO BOUNDARY RR 500.00 OLD RD TO MARIBAGO TO BOUNDARY RR 500.00 PAJO MATUMBO PUSOK OLD MATAN RD MEPZ RR 500.00 ALL OTHER STREETS CR 1,000.00

RR 500.00

BARANGAYS: SANTA ROSA , OLANGO IS 5-31-90- - - -


- - - -BEACH LOTS RESORTS RR 1,100.00

BARANGAY: SUBABASBAS- - - -


- - - -SUBABASBAS GUERILLERO TO END RR 170.00 QUEZON NATL HIWAY MARIGONDON TO NUNEZ RR 170.00 GUERILLERO NUNEZ TO QUEZON NH RR 170.00

I 350.00 MARIGONDON BGY RPAD QUEZON NH TO END RR 170.00

I 400.00 NUNEZ QUEZON NH GUERILLERO RR 170.00


I 450.00 = = = =


RDO 59 LAPULAPU (now RDO 80-MANDAUE CITY)






4. COMMERCIAL.








THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAPULAPU CITY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.


/fpt


Manila 1004


SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF MANDAUE, UNDER REVENUE DISTRICT OFFICE NO. 59, REVENUE 7, CEBU CITY, FOR INTERNAL REVENUE TAX PURPOSES.


Section 6(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the Commissioner ofInternal Revenue to divide the Philippines into different zones or areas and determine for internal revenue taxpurposes, the fair market value of the real properties located in each zone or area upon consultation withcompetent appraisers.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values ofreal properties located in the City of Mandaue, under Revenue District No. 59, Revenue Region 7, Cebu City, after apublic hearing was conducted on October 20, 1989 for the purpose. This Order is issued to implement zonal valuesfor land as shown in Annex "A" hereof to be used in computing any internal revenue tax.

In case the gross selling price or the market value as shown in the schedule of values of the Provincial orCity Assessors is higher than the zonal value established herein, such values shall be used as basis for computing theinternal revenue tax.


(signed)

JESUS P.ESTANISLAO Secretary of Finance

RECOMMENDED BY:

(signed)

JOSE U.ONG Commissioner of Internal Revenue

DEFINITION OF TERMS








CODE CLASSIFICATION CODERR Residential Regualr CC Commercial CondominiumRC Residential Condominium I IndustrialCR Commercial Regular X InstitutionalA Agricultural Lot GL Government LandAPD Area for Priority DevelopmentGP* General Purposes


CITY/MUNICIPALITY: MANDAUE CITYD.O. No. 23-90

BARANGAY: ALANG-ALANG Effectivity Date 5-31-90- - - -


- - - -PLARIDEL ST BUTUANON RIVER BURGO CR 1,500.00 PLARIDEL ST G OUANO STREETS RR 1,500.00

I 1,500.00 BURGOS ST PLARIDEL G OUANO ST CR 1,500.00

RR 1,500.00 I 1,500.00

G OUANO ST BURGOS PLARIDEL ST CR 1,250.00 RR 1,250.00 I 1,250.00

LIBERTAD ST RIZAL BURGOS ST CR 500.00 RR 500.00 I 500.00

SANCHEZ ST RIZAL PLARIDEL ST CR 1,250.00 RR 1,250.00 I 1,250.00

SITIO LIONG CR 1,250.00 RR 1,250.00 I 1,250.00


BARANGAY: BAKILID- - - -


- - - -A BONIFACIO ST BAKILID BANILAD RD CR 1,500.00 A BONIFACIO ST BAKILID BO ROAD RR 1,500.00

I 1,500.00 BAKILID BANILAD ROAD CR 1,400.00

RR 1,400.00 I 1,400.00

BAKILID BARRIO ROAD CR 750.00 RR 750.00 I 750.00

CEBU NORTH RD HIWAY BONIFACIO BAKILID RD CR 1,500.00 ALL OTHER STREETS CR 1,500.00

RR 500.00 I 750.00


BARANGAY: BANILAD Effectivity Date 5-31-90- - - -


- - - -HOLY FAMILY VILL I & II RR 1,000.00 STO NINO VILLAGE RR 1,100.00 H CORTES ST M L QUEZON BANILAD CR 1,450.00

RR 1,450.00 HOLY FAMILY VILL I & II I 1,450.00 EL DORADO SUBD CR 1,250.00 GENTLE BREEZE SUBD RR 1,250.00 GREEN PLAINS SUBD I 1,250.00 M L QUEZON ST H CORTES NPC CR 1,250.00

RR 1,250.00 I 1,250.00




- - - -HIWAY CEBU NOROTH RD BASAK DUNGO AN RD CR 1,000.00 CONSUELO VILLAGE RR 1,000.00 BASAK DUNGO AN RD CEBU NORTH LABOGON CR 1,000.00

RR 1,000.00 BASAK OAGSABUNGAN RD CEBU NORTH LABOGON CR 1,000.00

RR 1,000.00 I 1,000.00

H ABELLANA ST CEBU NORTH RD G VIEW RR 1,000.00 I 1,000.00



BARANGAY: CABANCALAN Effectivity Date 5-31-90- - - -


- - - -ELIAS CORTES M L Q BUTUANON RIVER CR 400.00 M L QUEZON GREENHILLS NPC R 1,350.00

RR 1,350.00 I 1,350.00

GREENHILLS SUBD M L QUEZON CR 450.00 RR 450.00 I 450.00

SITIO PILIT CR 450.00 RR 450.00 I 450.00




- - - -M J CORTES EXT ISLA DE PALMA RR 300.00 MACTAN RD PLARIDEL I DE PLAMA CR 300.00

RR 300.00 I 300.00

PLARIDEL ST SAN ANTONIO G OUANO CR 300.00 RR 300.00 I 300.00

SAN ANTONIO ST PLARIDEL PNC CR 300.00 RR 300.00 I 300.00

ISLA DE PALMA GLALL OTHER STREETS CR 300.00

RR 300.00 I 300.00

BARANGAY: CANDUMAN- - - -


- - - -ABELLANA ST CANDUMAN PAGSABUNGAN RR 400.00

IGP

CABANCALAN CANDUMAN ABELLANA PAGSABUNGAN RRI

GPALL OTHER STREETS INTERIOR LOTS GP


BARANGAY: CASILI Effectivity Date 5-31-90- - - -


- - - -CASILI KAPASANAN GP 350.00 TAWASON CASILI RD GP 350.00 CUBACUB XASILI RD GP 350.00 SITIO CASILI GP 350.00

BARANGAY: CASUNTINGAN- - - -


- - - -M L QUEZON ST MAGUIKAY CABANCALAN RR 900.00 GREENHILLS SUBD RR 550.00 TINGUB MAGUIKAY QUEZON BUTUANON RIVER RR 450.00

I 450.00 ALL OTHER STREETS QUEZON BUTUANON RIVER I 450.00

BARANGAY: CENTRO- - - -


- - - -B CENIZA ST LOPEZ JAENA ST CR 3,000.00 A DEL ROSARIO AVE CENIZA RIZAL ST CR 2,500.00 RIZAL ST ZAMORA SANCHEZ ST CR 2,500.00

RR 2,500.00 MABINI ST PLARIDEL RIZAL ST CR 2,500.00

RR 2,500.00 RIZAL EXT SEAWALL SANCHEZ ST CR 3,000.00

RR 3,000.00 GOMEZ ST CENIZA BURGOS ST CR 3,000.00

RR 3,000.00 BURGOS ST SANCHEZ END CR 2,500.00

RR 2,500.00 PLARIDEL ST SEAWALL SAN ANTONIO CR 2,500.00

RR 2,500.00 ZAMORA ST CENIZA BURGOS STS CR 2,500.00

RR 2,500.00 A SUSON ST ZAMORA END CR 2,500.00


RR 2,500.00


BARANGAY: CUBACUB Effectivity Date 5-31-90- - - -


- - - -CUBACUB CASILI RD TO ABELLANA ST GP 350.00 BAAS JAGOBIAO RD ABELLANA ST RR 350.00

GP 350.00 ALL OTHER STREETS GP 350.00

RR 350.00

BARANGAY: GUIZO- - - -


- - - -A DEL ROSARIO AVE HIGHWAY A CORTES AVE I 1,500.00 DEL PILAR ST A ROSARIO A CORTES RR 500.00

I 500.00 URDANETA ST A DEL ROSARIO END CR 1,500.00

RR 500.00 MANTUYONG GEN LUNA END RR 500.00

I 500.00 GEN LUNA DEL PILAR BOUNDARY RR 500.00

I 500.00 A CORTES AVE CEBU NORTH BOUNDARY CR 1,500.00 CEBU NORTH RD A CORTES MAGALLANES CR 1,500.00 ESPINA ST SEAWALL DEL ROSARIO RR 500.00 A S FORTUNA ST SEAWALL DEL ROSARIO RR 500.00 MAGALLANES DEL ROSARIO CEBU NORTH CR 1,500.00 ALL OTHER STREETS CR 1,500.00

I 500.00

BARANGAY: IBABAO- - - -


- - - -RIZAL STREET GEN LUNA CEBU NORTH CR 1,500.00

RR 1,500.00 CEBU NORTH ROAD A CORTES BUTUANON RD CR 1,500.00 A CORTES AVE CEBU NORTH BOUNDARY CR 1,500.00

RR 1,500.00 SANCHEZ RIZAL ST CR 500.00

RR 500.00 LIBERTAD CEBU NORTH BOUNDARY CR 1,000.00

RR 500.00 SITIO ESTANCIA CR 1,000.00


RR 500.00


BARANGAY: JAGOBIAO Effectivity Date 5-31-90- - - -


- - - -CEBU NORTH RD END BASAK DUNGO AN END RR 300.00

I 300.00 EVERSLEY SANITARIUM GLUNION CARBIDE HILLS I 300.00 BAAS JAGOBIAO RD ABELLANA END RR 360.00 SITIO TUNGASAN RR 150.00 ALL OTHER STREETS RR 150.00

GP 150.00

BARANGAY: LABOGON- - - -


- - - -MARIA ANTONIA SUBD RR 900.00 DONA ROSARIO VILLAGE RR 500.00 LABOGON CIRCUMFERENTIAL LABOGON DONA ANTONIA RR 800.00

I 800.00 LABOGON ROAD LABOGON CTR END RR 800.00

I 800.00 LABOGON PAKNA AN JAYME PAKNAAN LABOGO RR 800.00

I 800.00 CEBU NORTH ROAD S JAEME LABOGON RD RR 800.00

I 800.00 S JAYME ST CEBU NORTH BOUNDARY RR 800.00


I 750.00



- - - -MABINI ST PLARIDEL SAN ANTONIO RR 1,500.00

I 1,500.00 PLARIDEL ST SEAWALL A MABINI ST RR 1,500.00

I 1,500.00 PLARIDEL ST A MABINI SAN ANTONIO RR 500.00

I 500.00 ANTIPOLO A MABINI END RR 500.00

I 500.00 SAN ANTONIO RR 500.00


I 500.00


BARANGAY: MAGUIKAY Effectivity Date 5-31-90- - - -


- - - -M L QUEZON AVE CEBU NORTH TINGUB RR 1,400.00

I 1,400.00 CEBU NORTH ROAD MLQ BUTUAN BRIDGE RR 500.00

I 500.00 MAGUIKAY CASUNTINGAN MAGUIKAY V ALBANO ST RR 500.00

I 500.00 SUDLON ROAD CEBU NR MAGUIKAY FEEDER RR 500.00

I 500.00 NURSERY BO RD CEBU NR MAGUIKAY FEEDER RR 500.00

I 500.00 ALBANO ST RR 500.00

I 500.00 MAGUIKAY FEEDER SUBD ALBANO SUDLON ROAD RR 500.00

I 500.00 TINGUB MAGUIKAY RD QUEZON BUTUANON RIVER RR 500.00

I 500.00 CEBU NORTH ROAD MLQ BAKILID BO RD CR 1,400.00 ALL OTHER STREETS RR 500.00

I 500.00

BARANGAY: MANTUYONG- - - -


- - - -A DEL ROSARIO AVE GEN LUNA ST CR 150.00 ECHIVARRE RR 500.00 GEN LUNA RR 500.00 URDANETA RR 500.00 CENIZA ST CR 3,100.00 ALL OTHER STREETS CR 500.00

RR 500.00



- - - -G OUANO ST ALANG ALANG RR 1,400.00

I 1,400.00 ALANG ALANG OPAO RD G OUANO END RR 850.00

I 850.00 G OUANO ALANG ALANG OPAO RD RR 850.00

I 850.00 GRANCENA GP 850.00

I 850.00 ALANG ALANG UMAPAD G OAUNO BOUNDARY RR 500.00

I 500.00 ALL OTHER STREETS SITIOS ILOG GRANCENA I 850.00


BARANGAY: PAGSABUNGAN Effectivity Date 5-31-90- - - -


- - - -PAGSABUNGAN ROAD BOUNDARY TO TINGUB RR 850.00

I 850.00 GREEN VIEW SUBD RR 1,300.00 ABELLANA ST TINGUB PAGSABUNGAN RR 850.00

I 850.00 TINGUB PAGSABUNGAN BOUNDARY ABELLANA RR 300.00 ALL OTHER STREETS RR 300.00

I 300.00



- - - -S JAEME ST BGY LABOGON RR 1,000.00 CEBU NORTH ROAD BUTUANON RIVER BOUND CR 1,000.00 SITIO CAMBOGAONG RR 1,000.00

I 1,000.00 ALL OTHER STREETS RR 1,000.00

I 1,000.00

BARANGAY: SUBANGDAKU- - - -


- - - -CEBU NORTH ROAD SUBANGDAKU CREEK BOUND CR 1,650.00

RR 1,650.00 I 1,650.00

SA VICENTE VILLAGE SITIO NAWANAO RR 500.00 H CORTES ST CEBU NR BOUNDARY CR 1,650.00

RR 1,650.00 I 1,650.00



BARANGAY: TABOK Effectivity Date 5-31-90- - - -


- - - -HERMAG VILLAGE RR 650.00 CEBU NORTH TABOK RD RR 650.00

I 650.00 TABOK BARRIO ROAD RR 650.00

I 650.00 CEBU NORTH ROAD BUTUANON RIVER LABOG RR 800.00


I 650.00

BARANGAY: TAWASON- - - -


- - - -ABELLANA STREET CANDUMAN BOUNDARY RR 350.00

GP 350.00 CANDUMAN TAWASON RD ABELLANA END RR 350.00

GP 350.00 SITIO KAPASANAN RR 350.00

GP 350.00



- - - -TINGUB PAGSABUNGAN RR 600.00

GP 600.00 I 600.00

CANDUMAN PAGSABUNGAN BUTUANON RIVER TINGUB RR 600.00 GP 600.00 I 600.00



BARANGAY: TIPOLO Effectivity Date 5-31-90- - - -


- - - -CEBU NORTH ROAD TIPOLO BASUBAS RD CR 1,500.00

I 1,500.00 SINGSON VILLAGE SITIO NAWANAO RR 500.00 PEDRO BASUBAS RD RR 500.00

I 500.00 P O ROAD CEBU NORTH ROAD RR 1,500.00

I 1,500.00 A DEL ROSARIO AVE CEBU NORTH ROAD RR 1,500.00

I 1,500.00 MAGUIKAY BANILAD RD H CORTES A BONIFCIO RR 800.00

I 800.00 A S FORTUNA BOUNDARY TO SMC RR 1,500.00

I 1,500.00 SINGSON ROAD CEBU NORTH ROAD RR 1,500.00

I 1,500.00 TIPOLO BARRIO ROAD RR 1,500.00

I 1,500.00 ALL OTHER STREETS RR 500.00

I 500.00

BARANGAY: UMAPAD- - - -


- - - -PLARIDEL ST CREEK BUTUANON RIVER RR 1,100.00 SAN JOSE VILLAGE RR 500.00 UMAPAD ALANG ALANG PLARIDEL ALANG ALNG RR 500.00

I 500.00 PLARIDEL ST G OUANO TO CREEK RR 1,500.00

I 1,500.00 PROGRESO CAMBOGAONG PARLIDEL END RR 500.00


I 500.00 = = = =


RDO 59 MANDAUE CITY (now RDO 80)






4. COMMERCIAL.








THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN MANDAUE CITY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.


/fpt


Manila 1004

DEPARTMENT ORDER NO. 63-02 September 16, 2002

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF CONSOLACION, CORDOVA AND LILOAN UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 80 (MANDAUE CITY), REVENUE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.


Section 6(E) of the Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997"; authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area uponconsultation with competent appraisers both from private and public sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values ofreal properties (1st revision) located in the Municipalities of Consolacion, Cordova and Liloan under the jurisdiction of Revenue District Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public hearing was conducted onon December 5, 1996 for the purpose. This Order is issued to implement zonal values for land to be used in any internal revenue tax.

In case the gross selling price or the market value as shown in the schedule of values of the provincial orcity assessors is higher than the zonal value established herein, such values shall be used as basis for computing theinternal revenue tax.


(signed)

JOS ISIDRO N. CAMAHO Secretary of Finance

RECOMMENDED BY:

(signed)

RENE G. BAÑEZ Commissioner of Internal Revenue

DEFINITION OF TERMS








CODE CLASSIFICATION CODE CLASSIFICATIONRR Residential Regualr GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial Condominium X InstitutionalA Agricultural Lot APD Area for Priority Development

RDO NO. 80 - MANDAUE CITY, CEBU

CITY/MUNICIPALITY: CONSOLACIOND.O. NO. 63-02

BARANGAY : CABANGAHAN Effectivity Date 12-28-02- - -

CLASSI- 1ST REV.STREET/SUBDIVISION V I C I N I T Y FICATION ZVSQ.M


A 250.00 INTERIOR LOTS RR 225.00

A 150.00

BARANGAY : CANSAGA- - -



CR 3,750.00 I 3,375.00

200 M FROM THE ROAD RR 1,500.00 A 700.00

INTERIOR LOTS RR 900.00

BARANGAY : CASILI- - -


- - -ALONG THE ROAD RR 1,500.00 ADJACENT TO POBLACION OCCIDENTAL RR 1,650.00

A 250.00 ROYAL ESTATE 1ST CLASS RR 3,400.00 2ND CLASS RR 2,750.00 3RD CLASS RR 2,650.00 4TH CLASS RR 2,200.00

200 M FROM THE ROAD RR 1,750.00 A 250.00

PROV'L & MUN. RD 1 KM FR. PUBLIC MARKET RR 1,500.00 A 875.00

AFTER 1 KM. RR 750.00 A 450.00

AFTER CASILI PROPER RR 325.00 A 137.50

SUBDIVISION LOTS RR 2,750.00 INTERIOR RR 2,000.00

LOWER CASILI ALL WEATHER ROADS RR 1,500.00 A 750.00


BARANGAY : DANGLAG Effectivity Date 12-28-02- - -


- - -WINDFIELDS SUBD. RR 2,000.00 BARANGAY ROAD RR 400.00


A 100.00

BARANGAY : GARING- - -

CLASSI- 1ST REV.STREET/SUBDIVISION V i c i n i t y FICATION ZVSQ.M



A 100.00

BARANGAY : JUGAN- - -




A 150.00 SUBDIVISION LOTS RR 1,000.00

CITY/MUNICIPALITY: CONSOLACION

D.O. NO. 63-02BARANGAY : LAMAC Effectivity Date 12-28-02- - -



RR 2,250.00 I 2,250.00

BARANGAY ROAD RR 1,500.00 A 550.00

200 M FR THE ROAD RR 725.00 A 500.00

E.B. VILLAROSA SUBD. RR 2,000.00 EL MONTEVERDE SUBD. RR 3,000.00

LOW-COST RR 1,500.00 ALL OTHER STREETS RR 750.00

A 300.00

BARANGAY : LANIPGA- - -


- - -ALL LOTS RR 130.00

A 75.00

BARANGAY : NANGKA- - -


- - -V & G SUBD. RR 2,500.00

A 1,000.00 BARANGAY ROAD RR 750.00


A 250.00

BARANGAY : PANAS- - -



A 50.00


BARANGAY : PANOYPOY Effectivity Date 12-28-02- - -



A 50.00

BARANGAY : PITOGO- - -


- - -NATIONAL ROAD MAGLASANG COM'L COMPLEX I 1,500.00

RR 2,000.00 CR 2,250.00 A 525.00

ALL OTHER STREETS RR 1,000.00 A 525.00

BARANGAY : POBLACION OCCIDENTAL- - -



I 5,000.00 RR 3,750.00 A 750.00

ROYAL ESTATE PREMIER RR 4,350.00 DE LUXE RR 4,250.00 INTERIOR RR 2,750.00

VILLAMOR TO M.PEPITO ST. RR 3,000.00 BOUNDARY CASILI,PULPOGAN & MANDAUE RR 800.00


CITY/MUNICIPALITY: CONSOLACION

D.O. NO. 63-02BARANGAY : POBLACION ORIENTAL Effectivity Date 12-28-02- - -



RR 1,750.00 I 2,500.00 A 500.00

STA. LUCIA COMM'L.COMPLEX CR 2,500.00 VILLA CONSOLACION VILL. RR 1,000.00

ADJ-VILLA CONSOLACION RR 500.00 ALL OTHER STREETS RR 500.00

BARANGAY: TAYUD- - -



A 650.00 INTERIOR RR 575.00

A 325.00 I 1,375.00

BARANGAY: TILHAUNG- - -




A 100.00

BARANGAY: TOLOTOLO- - -


- - -WINDFIELDS SUBD RR 2,500.00 SUBDIVISION LOW-COST HOUSING RR 1,500.00 BARANGAY ROAD RR 500.00


A 87.50 TOLOTOLO PROP-CABANGAI A 150.00

BARANGAY: TOGBONGAN- - -


- - -BARANGAY ROAD RR 1,375.00

I 875.00 A 650.00


= = =

CITY/MUNICIPALITY: CORDOVAD.O. NO. 63-02

BARANGAY: ALEGRIA Effectivity Date 12-28-02- - -



RR 300.00 A 30.00


BARANGAY: BANG-BANG- - -



RR 300.00 A 30.00


BARANGAY: BUAGSONG- - -



RR 300.00 A 30.00


BARANGAY: CATARMAN- - -



RR 300.00 A 30.00



BARANGAY : COGON Effectivity Date 12-28-02- - -



RR 300.00 A 30.00


BARANGAY : DAPITAN- - -



RR 500.00 A 30.00

BARANGAY ROAD CR 400.00 RR 300.00 A 30.00


BARANGAY: DAY-AS- - -



CR 500.00 INTERIOR RR 250.00

CR 300.00

BARANGAY: GABI- - -



RR 500.00 A 50.00



BARANGAY: GILUTONGAN ISLAND Effectivity Date 12-28-02- - -


- - -BARANGAY ROAD BEACH LOTS CR 500.00

RR 400.00 A 30.00


BARANGAY: IBABAO- - -



RR 300.00 A 30.00


BARANGAY: PILIPOG- - -



RR 500.00 A 30.00






- - -NATIONAL ROAD BANG-BANG-PUSO CR 700.00

RR 600.00 A 100.00


PUSO-PUBLIC MARKET CR 1,000.00 RR 900.00


PUBLIC MARKET-BANTAYAN CR 700.00 RR 600.00


CALAN CR 600.00 RR 500.00

CANLAN-INTERIOR CR 350.00 RR 300.00

BARANGAY ROAD CAMOLINAS CR 600.00 RR 500.00

CAMOLINAS-INTERIOR CR 350.00 RR 300.00

BARANGAY: SAN MIGUEL- - -



RR 500.00 A 30.00


INTERIOR LOTS CR 250.00 RR 200.00 A50

= = =

CITY/MUNICIPALITY: LILOAND.O. NO. 63-02

BARANGAY : CABADIANGAN Effectivity Date 12-28-02- - -


- - -SUBDIVISIONS RR 650.00 BARANGAY ROAD RR 50.00

A 35.00 INTERIOR A 25.00

BARANGAY: CALERO- - -


- - -ALONG SEASHORE I 650.00 SUBDIVISIONS RR 900.00 BARANGAY ROAD RR 350.00


I 325.00 A 150.00

BARANGAY: CATARMAN- - -


- - -PROVINCIAL ROAD SILOT BR-BRGY TAYUD RR 600.00

I 700.00 MUNICIPAL ROAD ELEM.SCH-SEASHORE RR 600.00

I 700.00 COASTAL AREA TO TAYUD I 700.00 SUBDIVISIONS RR 1,000.00 BARANGAY ROAD RR 400.00


A 200.00


BARANGAY : COTCOT Effectivity Date 12-28-02- - -


- - -ALONG THE SEASHORE RR 375.00

RR 875.00 SUBDIVISIONS RR 650.00 NATIONAL ROAD RR 375.00 BARANGAY ROAD A 350.00


BARANGAY: JUBAY- - -


- - -ALONG THE SEASHORE RR 750.00 SUBDIVISIONS RR 1,000.00 NATIONAL ROAD RR 900.00 BARANGAY ROAD RR 750.00


A 175.00

BARANGAY: LATABAN- - -




A 100.00

BARANGAY: MULAO - - -







- - -ALONG THE SEASHORE RR 1,500.00 SUBDIVISIONS RR 1,500.00 NATIONAL ROAD POBLACION-JUBAY BDRY CR 1,750.00

RR 1,450.00 INTERIOR RR 1,100.00

A 940.00 F. RAMAS ROAD-ZAMORA STREETS CR 1,500.00

RR 1,500.00 NATIONAL ROAD-ZAMORA STREET CR 1,500.00

RR 1,500.00 STO. NINO ST-SILOT BAY CR 1,400.00

RR 1,400.00 NATIONAL ROAD-CAMINO CR 1,400.00

RR 1,350.00 ALL OTHER STREETS CR 750.00


BARANGAY: SAN ROQUE- - -




BARANGAY: SAN VICENTE- - -


- - -SUBDIVISIONS RR 1,000.00 PROVINCIAL/MUNICIPAL ROAD RR 575.00

A 350.00 BARANGAY ROAD RR 350.00

INTERIOR A 175.00


BARANGAY: SANTA CRUZ Effectivity Date 12-28-02- - -



A 200.00 INTERIOR A 150.00

BARANGAY: TABLA- - -




BARANGAY: TAYUD- - -


- - -ALONG THE SEASHORE RR 550.00 SUBDIVISIONS RR 1,000.00 PROVINCIAL ROAD CATARMAN-TAYUD (CONSO) CR 550.00

I 550.00 RR 425.00

BARANGAY ROAD RR 400.00 A 300.00



BARANGAY: YATI Effectivity Date 12-28-02- - -



RR 1,000.00 PROVINCIAL ROAD YATI-SSVICENTE-YATI-TAYUD CR 800.00

RR 450.00 EASTLAND VILLAGE RR 1,750.00 PRIMA VERA HILLS RR 2,000.00 ALL OTHER SUBDIVISIONS RR 1,750.00 ALLOTHER STREETS RR 500.00

A 370.00 INTERIOR A 300.00

= = =


RDO No. 80-MANDAUE CITY

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY:

WHERE IN THE APPROVE SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSI- FICATION OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND

b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSED OF ZONAL VALUATION.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSED OF ZONAL VALUATION.


IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS -

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENT SHALL BE TREATED AS ONE; OR

b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.



THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONA HOUSING AUTHORITY (NHA). ETC.

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN TH E APD SHALL NO LONGER BE VALUED AS AN ORIDNARY REAL PROPERTY. 5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES (i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST TAC DECLARATION ) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCAHNGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES ) OR (2) THE FAIE MARKET VALUE AS SHOWN IN THE SCHEDULE OF ZONAL VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.

I-3/fpt

DEFINITION OF TERMS








RR - RESIDENTIAL REGULARRC - RESIDENTIAL CONDOMINIUMCR - COMMERCIAL REGULARCC - COMMERCIAL CONDOMINIUMAPD-AREA FOR PRIORITY DEVELOPMENTA - AGRICULTURAL LANDI - INDUSTRIALGL - GOVERNMENT LANDGP - GENERAL PURPOSEA1 - IRRIGATED RICELAND A9 - CORN LANDA2 - UNIRRIGATED RICELAND A10 - FISHPONDA3 - UPLAND A11 - GRAPE VINEYARDA4 - SALTBEDS A12- NIPA/SAKSAK LANDA5 - SUGARLAND A13 - ORCHARD/CASSAVA/CAMOTEA6 - ABACA LAND A14 - PASTURE LANDA7 - BAMBOO LAND A15 - TOBACCO LANDA8 - COCONUT LAND A16 - WOODLAND

A17 - ALL OTHER AGRI

RDO NO. 80-MANDAUE CITY, CEBU D.O. NO. 115-95

CITY/MUNICIPALITY: ASTURIAS, CEBU Effectivity Date 10-11-95

BARANGAYS: AGBANGA, AGTUGOP, BAGO, BAIRAN, BANBANN, BAYE, BOG-OBARANGAYS: KALUANGAN, LANAO, LANGUB, LOOC NORTE, LUNAS, MAGCALAPE,BARANGAYS: MANGUIAO, NEW BAGO, OWAK, POBLACION, SAKSAK, SAN ISIDROBARANGAYS: SAN ROQUE, SANTA LUCIA, SANTA RITA, TAG0AMAKAN,BARANGAY: TAGBUBONGA, TUBIGAGMANOK, TUBOD AND UBOGON- - - -

CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZVSQ.M

- - - -ALL LOTS CR 110.00

RR 90.00 INTERIOR LOTS RR 70.00

I 100.00 A1 2.55 A2 2.20 A3 1.50 A4 3.65 A5 3.70 A6 1.75 A7 1.45 A8 2.00 A9 2.55 A10 3.20 A11 2.80 A12 2.90 A13 1.75 A14 1.50 A15 2.95 A16 1.10

- - - -

CITY/MUNICIPALITY: BALAMBAN, CEBUD.O. NO. 115-95

BARANGAY : POBLACION Effectivity Date 10-11-95- - - -


- - - -LOTS ALONG NUEVA ST-SANCHES ST RR 90.00

SANCHES ST-PAULIN ST RR 90.00 NARVIOS ST-PILAR ST RR 90.00 NORTH PROV'L RD-GONZALES RR 90.00

NORTH AND SEASIDE PAULIN ST-NARVIOS ST CR 110.00 BINGHAY ST CR 110.00

PILAPIL ST BOUND TO CEMETERY RR 70.00 NUEVA ST BOUND TO E.S. BINGHAY ST RR 90.00

SOUTH SIDEBOUND NORTH PROV'L ROAD RR 90.00 EAST SIDE


BARANGAYS: ABUVAYAN, ALIWANAY, ARPILI, BAYONG, BIASONG, BUANOY,BARANGAYS: CABAGDALAN, CABASIANGAN, CAMBUHAWE, CANSOMOROY, CANTIBASBARANGAYS: CANTUCO, DUANGAN, GA-AS, GINATILAN, HINGATMONAN, LAMESA,BARAGAYS: LIKI, LUCA, MATUN-OG, NANGKA, PONDOL, PRENZA, SINGSING,BARANGAYS: STA CRUZ-STO. NINO AND VITO- - - -


- - - -ALL LOTS ALONG BARANGAY ROAD RR 70.00

CR 100.00 A1 2.55 A2 2.15 A3 1.50 A4 3.65 A5 3.70 A6 1.75 A7 1.45 A8 2.00 A9 2.60 A10 3.20 A11 2.80 A12 2.90 A13 1.75 A14 1.50 A15 2.95 A16 1.10

- - - -

CITY/MUNICIPALITY: BANTAYAN, CEBUD.O. NO. 115-95



- - - -COR I.R. ESCARIO ST AND M.L. QUEZON ST TO COR CR 100.00 PRES SERGIO OSMENA ST AND CONG NICOLAS ESCARIO ST

COR I.R. ESCARIO ST AND UNNAMED ST TO COR CR 100.00 LOZADA AND PRES S. OSMENA ST

COR I LOZADA ST AND PRES S OSMENA ST COR CR 100.00 CONG N ESCARIO ST AND UNNAMED ST

COR TERPLIN ST AND RIZAL AVE TO COR CR 100.00 M.L. QUEZON ST AND CONG N, ESCARIO ST

COR CONG N. ESCARIO ST AND AGUILAR ST TO RR 80.00 COR PRES S OSMENA AND LOGARRA ST

COR I.R. ESCARIO ST AND M.L. QUEZON ST TO COR RR 80.00 YBANEZ ST AND ESCARIO ST

COR I.R. AVE AND ANDRADA ST TO COR RR 60.00 F ESCARIO ST AND JAKOSALEM ST INCLUDING EXT. ST

ALL OTHER STREETS CR 100.00 RR 60.00

BARANGAY : ATOP-ATOP- - - -

CLASSI- INITIALSTREET/SUBDIVISION V i c i n i t y FICATION ZVSQ.M

- - - -ALL LOTS CR 70.00

RR 60.00 A6 0.35 A7 1.95 A8 2.60 A9 2.20 A13 1.45 A14 1.65


BARANGAY: BAIGAD Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40

BARANGAY: BANTIGUE- - - -


- - - -ALL LOTS CR 80.00

RR 60.00 I 70.00

A1 2.60 A2 2.25 A3 1.90 A4 3.75 A5 4.90 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.90 A13 2.05 A14 1.65

BARANGAY: BAOD- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A10 4.30 A13 2.05 A16 1.40


BARANGAY: BINAOBAO Effectivity Date 10-11-95- - -

A16 INITIALSTREET/SUBDIVISION V i c i n i t y FICATION ZVSQ.M

- - - -ALL LOTS CR 100.00

RR 80.00 A 60.00

BARANGAY: BOTIGUES- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40

BARANGAY: DOONG- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40


BARANGAY: GUIWANON Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40

BARANGAY: HILITONGAN- - - -


- - - -ALL LOTS CR 60.00

RR 50.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05

BARANGAY: KABAC- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A10 4.30 A13 2.05 A16 1.40

BARANGAY: KABANGBANG- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A14 1.65 A16 1.40


BARANGAY: KAMPINGANON Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A14 1.65 A16 1.40

BARANGAY: KANGKAIBA- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A14 1.65 A16 1.40

BARANGAY: LIPAYRAN- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40


BARANGAY: LUYONG BAYBAY Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A12 3.85 A13 2.00 A14 1.65 A16 1.40

BARANGAY: MOJON- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A16 1.40

BARANGAY: OBO-OB- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A16 1.40

BARANGAY: PATAO- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 4.30 A13 2.05 A16 1.40


BARANGAY: PUTIAN Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A14 1.65 A16 1.40

BARANGAY: SILLON- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A13 4.30 A16 2.05

1.40 BARANGAY: SUBA- - - -


- - - -ALL LOTS CR 100.00

RR 80.00 A 60.00

BARANGAY: SULANGAN- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A10 4.30 A13 2.05 A16 1.40


BARANGAY: SUNGKO Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.20 A13 2.05 A16 1.40

BARANGAY: TAMIAO- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A6 2.35 A7 1.95 A8 2.60 A9 2.20 A13 1.45 A16 1.65

BARANGAY: TICAD- - - -


- - - -ALL LOTS CR 70.00

RR 60.00 A7 1.95 A8 2.60 A9 2.05 A13 2.00 A16 1.65

CITY/MUNICIPALITY: BOGO, CEBU

BARANGAYS: ANONANG NORTE, ANONANG SUR, BANBAN, BINABAG, BUNGTODBARANGAYS: CARBON, CAYANG, DAKIT, DONPEDRO RODRIGUEZ, GAIPAN,BARANGAYS: GUADALUPE, LA PAZ, LA PURISIMA, CONCEPCION, LIBERTEAD,BARANGAYS: LOURDES, MALINGIN, MANGOG, NAILON, ODLOT, PANDAN,BARANGAYS: ROSARIO, SIOCON, SUDLONGA AND TAYTAYAN

D.O. NO. 115-95Effectivity Date 10-11-95

- - - -CLASSI- INITIAL

STREET/SUBDIVISION V i c i n i t y FICATION ZVSQ.M- - - -PROVINCIAL ROAD WITHIN 1 KM RR 150.00

WITHIN 1.5 KM FROM BRGY RDS RR 125.00 WITHIN 2 KMS FR BRGY ROADS RR 100.00 WITHIN 2.5 KMS FR BRGY ROADSRR 75.00

CR 300.00 I 265.00

INTERIOR ROADS CR 240.00 RR 125.00 A 6.25

CITY/MUNICIPALITY: BORBON, CEBUD.O. NO. 115-95



- - - -PROVINCIAL ROAD WITHIN 1 KM RR 140.00


A 6.25

BARANGAYS: BAGACAY, BILI, BINGAY, BONGDO, BONGDO GUA, BONGOYAN,BARANGAYS: CADAPUHAN, CAJEL, CAMPUSONG, CLAVERA, DON PEDRO ANTIGUA, BARANGAYS: LAAW, LUGO, MANAGASE, SAGAY, SAN JOSE, PEDRO BANDALA,BARANGAYS: MANGUBAT AND TAGNUCAN- - - -




A 6.25 - - - -

CITY/MUNICIPALITY: CARMEN, CEBUD.O. NO. 115-95

BARANGAY: BARING Effectivity Date 10-11-95- - - -


- - - -ALONG BARANGAY ROAD RR 160.00

CR 200.00 A 30.00

INTERIOR LOTS RR 140.00 A 15.00 GP 5.00

BARANGAY: CANTIPAY- - - -



CR 200.00 A 30.00


BARANGAY: CANTUMAG- - - -



CR 200.00 A 30.00


BARANGAY: CANTUCONG- - - -



CR 200.00 A 30.00



BARANGAY: CAURASAN Effectivity Date 10-11-95- - - -



CR 200.00 A 30.00


BARANGAY: COGON EAST- - - -


- - - -RR 430.00

ALONG NATIONAL HIGHWAY CR 500.00 A10 147.50 RR 350.00

FUENES CR 430.00 A 120.00 RR 350.00

BONIFACIO CR 430.00 A 120.00

LAWTON RR 350.00 CR 430.00 A 120.00

GOMEZ RR 350.00 CR 430.00 A 120.00

ZAMORA RR 350.00 CR 430.00 A 120.00

BURGOS RR 350.00 CR 430.00 A 120.00

WASHINGTON RR 350.00 CR 430.00 A 120.00

MALIRON RR 350.00 CR 430.00 A 120.00

PRIVATE ROAD RR 350.00 CR 430.00 A 120.00

ALL OTHER STREETS RR 350.00 CR 430.00 A 120.00


BARANGAY: COGON WEST Effectivity Date 10-11-95- - - -


- - - -ALONG NATIONAL HIGHWAY RR 430.00

CR 500.00 A10 148.00

GOMEZ RR 350.00 CR 430.00 A 120.00

PILAR TEVES SUBD RR 390.00 ZAMORA RR 350.00

CR 430.00 A 120.00

BURGOS RR 350.00 CR 430.00 A 120.00

WASHINGTON RR 350.00 CR 430.00 A 120.00

MC KENLY RR 350.00 CR 430.00 A 120.00

CLIMACO RR 350.00 CR 430.00 A 120.00

CALDERON RR 350.00 CR 430.00 A 120.00

MAGALLANES RR 350.00 CR 430.00 A 120.00


BARANGAY: CORTE- - - -


- - - -ALONG NATIONAL ROAD RR 200.00

CR 250.00 A 45.00

INTERIOR LOTS RR 140.00 A 10.00

ALONG BARANGAY ROAD RR 140.00 CR 170.00 A 30.00 GP 7.00

CITY/MUNICIPALITY: CARMEN, CEBU D.O. NO. 115-95

BARANGAY: DAWIS NORTE Effectivity Date 10-11-95- - - -



CR 430.00 A 120.00


CR 200.00 A 30.00

INTERIOR LOTS RR 140.00 CR 200.00 A 15.00 GP 7.00

BARANGAY: DAWIS SUR- - - -



CR 430.00 A 120.00


CR 200.00 A 30.00

INTERIOR LOTS RR 140.00 CR 200.00 A 15.00 GP 7.00

BARANGAY : HAGNOYA- - - -



CR 200.00 A 30.00



BARANGAY: IPIL Effectivity Date 10-11-95- - - -



CR 200.00 A 30.00


BARANGAY: LANIPGA- - - -



CR 200.00 A 30.00


BARANGAY: LIBORON- - - -



CR 200.00 A 30.00



BARANGAY: LUYANG Effectivity Date 10-11-95- - - -


- - - -ALONG NATIONAL HIGHWAY CR 500.00

RR 430.00 A 147.50

A10 147.50 A17 425.50

LAPU-LAPU ST CR 450.00 RR 350.00 A 100.00

STA. MARIA ST CR 450.00 RR 350.00 A 100.00

STO. NINO ST CR 450.00 RR 350.00 A 100.00

LOS MARTIRES ST CR 450.00 RR 350.00 A 100.00

LOGARTA ST CR 450.00 RR 350.00 A 100.00

HAMABAR ST CR 450.00 RR 350.00 A 100.00

TUPAS ST CR 450.00 RR 350.00 A 100.00

BLISS PROJECT CR 450.00 RR 350.00 A 100.00

ALL OTHER STREETS CR 450.00 RR 350.00 A 100.00

BARANGAY: LOWER NATIMAO-AN- - - -



CR 200.00 A 30.00






CR 500.00 A 147.50

LOPEZ JAENA ST RR 350.00 CR 430.00 A 120.00

A10 120.00 D. BUOT RR 350.00

CR 430.00 A 120.00

A10 120.00 JUAN LUNA RR 350.00

CR 430.00 A 120.00

A10 120.00 RALLOS RR 350.00

CR 430.00 A 120.00

A10 120.00 ZULUETA RR 350.00

CR 430.00 A 120.00

A10 120.00 ALL OTHER STREETS RR 350.00

CR 430.00 A 120.00

A10 120.00


BARANGAY: FUENTE Effectivity Date 10-11-95- - - -



CR 430.00 A 120.00


CR 200.00 A 30.00


BARANGAY: SAC-ON- - - -



CR 200.00 A 30.00


BARANGAY: TRIUMPO- - - -



CR 200.00 A 30.00


BARANGAY: UPPER NATIMAO-AN- - - -



CR 200.00 A 30.00


CITY/MUNICIPALITY: CATMON, CEBUD.O. NO. 115-95

BARANGAY: AGSUMAO Effectivity Date 10-11-95- - - -


- - - -ALONG NATIONAL /PROVINCIAL ROADS RR 200.00

CR 220.00 A 30.00

ALONG BARANGAY ROAD RR 140.00 CR 200.00 A 25.00


BARANGAY: AMANCION- - - -



CR 220.00 A 30.00



BARANGAY: ANOPAG- - - -



CR 220.00 A 30.00




BARANGAY: BACTAS Effectivity Date 10-11-95- - - -



CR 220.00 A 30.00






CR 220.00 A 30.00



BARANGAY: BINONGKALAN- - - -



CR 350.00 A 90.00


CR 200.00 A 75.00



BARANGAY: BONGYAS Effectivity Date 10-11-95- - - -



CR 220.00 A 30.00



BARANGAY: CABUNGAAN- - - -



CR 220.00 A 30.00



BARANGAY: CAMBANGKAYA- - - -



CR 220.00 A 30.00




BARANGAY: CAN-IBUANG Effectivity Date 10-11-95- - - -



CR 220.00 A 30.00



BARANGAY: CATADMAN (POBLACION)- - - -



CR 430.00 A 120.00

A17 350.00 OSMENA ST RR 280.00

CR 430.00 A 75.00


CR 430.00 A 75.00

A17 275.00

BARANGAY: CATMONDAAN- - - -



CR 340.00 A 90.00


CR 200.00 A 75.00



BARANGAY: CORAZON Effectivity Date 10-11-95- - - -


- - - -ALONG NATIONAL HIGHWAY RR 350.00

CR 430.00 A 120.00

A BONIFACIO ST RR 280.00 CR 350.00 A 75.00

P ARES ST RR 280.00 CR 350.00 A 75.00

J GINAO ST RR 280.00 CR 350.00 A 75.00

A DONGALO ST RR 280.00 CR 350.00 A 75.00

RIZAL ST RR 280.00 CR 350.00 A 75.00


BARANGAY: DUYAN- - - -



CR 430.00 A 120.00

A17 350.00 OSMENA ST RR 280.00

CR 430.00 A 75.00


CR 430.00 A 75.00

A17 275.00


BARANGAY: FLORES Effectivity Date 10-11-95- - - -


- - - -G JURADO ST CR 350.00

RR 280.00 A 75.00

A17 275.00 RIZAL ST CR 350.00

RR 280.00 A 75.00

B PONTILLAS ST CR 350.00 RR 280.00 A 75.00


BARANGAY: GINABUKAN- - - -



CR 220.00 A 30.00



BARANGAY: MACAAS- - - -



CR 280.00 A 90.00


CR 160.00 A 75.00



BARANGAY: PANALIPAN Effectivity Date 10-11-95- - - -



CR 280.00 A 90.00


CR 160.00 A 75.00


BARANGAY: TABILI- - - -



CR 220.00 A 30.00



BARANGAY: TINABYONAN- - - -



CR 220.00 A 30.00



- - - -

CITY/MUNICIPALITY: CAMPOSTELA, CEBUD.O. NO. 115-95

BARANGAY: BAGALNGA Effectivity Date 10-11-95- - - -




A 5.00 GP 5.00





A 5.00 GP 5.00

BARANGAY: BULUANG- - - -




A 5.00 GP 5.00

BARANGAY: CABADIANGAN- - - -




A 5.00 GP 5.00


BARANGAY: CAMBAYOG Effectivity Date 10-11-95- - - -




A 5.00 GP 5.00

BARANGAY: CANAMUCAN- - - -



CR 500.00 A 147.50


CR 480.00 A 30.00


BARANGAY: COGON- - - -



CR 470.00 A 32.50


BARANGAY: DAP-DAP- - - -




A 15.00 GP 5.00


BARANGAY: ESTACA Effectivity Date 10-11-95- - - -



CR 500.00 A 145.00


CR 480.00 A 30.00


BARANGAY: LUPA- - - -




A 15.00 GP 5.00

BARANGAY: MULAO- - - -




A 15.00 GP 5.00

BARANGAY: PANANGBAN- - - -




A 15.00 GP 5.00


BARANGAY: MAGAY Effectivity Date 10-11-95- - - -



CR 550.00 A10 147.50 A17 467.50



BARANGAY: POBLACION- - - -


- - - -ALONG NATIONAL ROAD CR 700.00

RR 560.00 A 222.50

A17 542.50 ALONG MUNICIPAL ROAD RR 410.00

CR 550.00 A 147.50




BARANGAY: TAG-UBE Effectivity Date 10-11-95- - - -




A 15.00 GP 5.00

BARANGAY: TAMIAO- - - -




A 15.00 GP 5.00

BARANGAY: TUBIGAN- - - -




A 15.00 GP 5.00

- - - -

CITY/MUNICIPALITY: CONSOLACION, CEBUD.O. NO. 115-95

BARANGAY: CABANGAHAN Effectivity Date 10-11-95- - - -




A 15.00 BARANGAY: CANSAGA- - - -



A 700.00 I 1,000.00




- - - -ADJACENT TO POB OCCIDENTAL RR 300.00 ROYAL ESTATE 1ST CLASS OVERSEEING RR 2,800.00 CEBU CITY & ENVUIRONG A 50.00 ROYAL 2ND CLASS (SUPREME) RR 2,500.00 3RD CLASS (PREMIER) RR 2,300.00 4TH CLASS (DE LUXE) RR 1,900.00

BARANGAY: DANGLAG- - - -




A 10.00

BARANGAY: CANSAGA- - - -




A 10.00


BARANGAY: JUGAN Effectivity Date 10-11-95- - - -




A 10.00

BARANGAY: LAMAC- - - -



A 50.00 EL MONTEVERDE SUBD RR 1,400.00 ALL OTHER STREETS RR 200.00


BARANGAY: LANIPGA- - - -


- - - -ALL LOTS RR 20.00

A 10.00

BARANGAY: NANGKA- - - -


- - - -ALONG THE ROAD RR 250.00 V & G SUBD RR 1,000.00


A 10.00

BARANGAY: PANAS- - - -


- - - -ALL LOTS RR 20.00

A 10.00


BARANGAY: PANOYPOY Effectivity Date 10-11-95- - - -


- - - -ALL LOTS RR 20.00

A 10.00

BARANGAY: PITOGO- - - -


- - - -ALONG NATIONA ROAD RR 650.00

CR 650.00 INTERIOR LOT RR 450.00

A 35.00

BARANGAY: POBLACION OCCIDENTAL- - - -


- - - -ALONG NATIONAL ROAD CR 1,750.00

RR 1,750.00 I 1,750.00

VILLAMOR TO M PEPITO ST RR 650.00 BOUNDARY CASILI, PULPOGAN AND MANDAUE A 200.00

BARANGAY: POBLACION ORIENTA;- - - -



RR 1,750.00 I 1,750.00

VILLA CONSOLACION VILL RR 750.00 ADJACENT TO VILLA A 110.00 CONSOLACION VILL

BARANGAY: POLOG- - - -


- - - -ALONG BARANGAY ROADS RR 30.00

A 25.00


BARANGAY: PULPOGAN Effectivity Date 10-11-95- - - -



A 70.00

BARANGAY: SACSAC- - - -



A 30.00

BARANGAY: TAYUD- - - -



I 350.00 A 100.00

LANDS ALONG SEASHORE I 230.00

BARANGAY: TILHAUNG- - - -



A 30.00

BARANGAY: TOLOTOLO- - - -


- - - -LAND ALONG BOUNDARY OF CASILI, RR 130.00 PULPOGAN AND ALONG THE ROAD A 50.00

BARANGAY: TOGBONGAN- - - -



A 350.00 I 50.00

CITY/MUNICIPALITY: CORDOVA, CEBUD.O. NO. 115-95

BARANGAY: PULPOGAN Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 A 10.00

BARANGAY: BUAGSONG- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 A 10.00

BARANGAY: CATARMAN- - - -


- - - -ALL LOTS RR 80.00

CR 100.00 A 10.00

BARANGAY: COGON- - - -


- - - -ALL LOTS RR 80.00

CR 100.00 A 10.00

BARANGAY: DAPITAN- - - -


- - - -ALL LOTS RR 100.00

CR 150.00 A 10.00


BARANGAY: DAY-AS Effectivity Date 10-11-95- - - -


- - - -ALL LOTS RR 150.00

CR 200.00 A 20.00

BARANGAY: GABI- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 A 15.00

BARANGAY: GILOTONGAN ISLAND- - - -


- - - -BEACH LOTS CR 150.00

ALL LOTS RR 100.00 CR 150.00 AA 15.00

BARANGAY: IBABAO- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 A 15.00

BARANGAY: PILIPOG- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 A 15.00




- - - -ALL LOTS ALONG NATIONAL ROADPUSO TO BANTAYAN CR 250.00

RR 250.00 CALAN-CAMOLINAS RR 150.00

ITNERIOR LOTS CR 150.00 RR 100.00 A 15.00

BARANGAY: SAN MIGUEL- - - -


- - - -ALL LOTS CR 150.00

RR 100.00 INTERIOR LOTS CR 80.00

RR 60.00 A 5.00

- - - -

CITY/MUNICIPALITY: DAAN BANTAYAN, CEBU


BARANGAYS: AGUJO, BAGAY, BAKHAWAN, BATERIA, BITOON, CALAPE, CARNAZA,BARANGAYS: DALINGDING, LANAO, LOGON, MALBAGO, MALINGIN, MAYA, PAJO,BARANGAYS: PAYPAY, POBLACION, TALISAY, TAPILON, TINUBDAN ANDBARANGAY: TAMINJAO- - - -



WITHIN A.5 KM FROM BRGY ROADSRR 125.00 WITHIN 2 KMS FR BRGY ROADS RR 100.00 WITHIN 2.5 KMS FR BRGY ROADSRR 75.00

A 6.25 - - - -

CITY/MUNICIPALITY: DANAO CITY, CEBUD.O. NO. 115-95

BARANGAY: BALIANG Effectivity Date 10-11-95- - - -



CR 310.00 A 28.00


BARANGAY: BAYABAS- - - -



CR 240.00 A 28.00


BARANGAY: BINALIW- - - -



CR 310.00 A 28.00


BARANGAY: CABUNGAHAN- - - -



CR 310.00 A 28.00



BARANGAY: CAGAT Effectivity Date 10-11-95- - - -



CR 310.00 A 28.00


BARANGAY: CAHUMAYAN- - - -



CR 240.00 A 28.00


BARANGAY: CAMBANAY- - - -



CR 340.00 A 35.50


BARANGAY: CAMBUBHO- - - -



CR 240.00 A 28.00



BARANGAY: COGON CRUZ Effectivity Date 10-11-95- - - -



CR 310.00 A 28.00


BARANGAY: DANASAN- - - -



CR 240.00 A 28.00


BARANGAY: DUNGA- - - -



CR 240.00 A 28.00



BARANGAY: DUNGO-AN Effectivity Date 10-11-95- - - -



CR 630.00 I 630.00 A 146.00



BARANGAY: GUINACOT- - - -



CR 340.00 A 35.50


BARANGAY: GUINSAY- - - -



CR 630.00 A 146.50 A4 146.50 A10 146.50

ALONG BARANGAY ROAD RR 290.00 CR 490.00 RR 58.00



BARANGAY: IBO Effectivity Date 10-11-95- - - -



CR 310.00 A 28.00


BARANGAY: LANGOSING- - - -



CR 240.00 A 28.00


BARANGAY: LAWA-AN- - - -



CR 490.00 RR 58.00


BARANGAY: LICOS- - - -



CR 240.00 RR 28.00



BARANGAY: LO-OC Effectivity Date 10-11-95- - - -



CR 630.00 A 146.50


CR 400.00 A 71.50


BARANGAY: MALAPOC- - - -



CR 310.00 A 28.00


BARANGAY: MANLAYAG- - - -



CR 310.00 RR 28.00



BARANGAY: MANTIJA Effectivity Date 10-11-95- - - -



CR 310.00 A 28.00


BARANGAY: MASABA- - - -



CR 310.00 A 28.00


BARANGAY: MASLOG- - - -



CR 630.00 A 146.50


CR 400.00 RR 71.50



BARANGAY: MATAGOBTOB Effectivity Date 10-11-95- - - -



CR 240.00 A 28.00


BARANGAY: NANGKA- - - -



CR 240.00 A 28.00


BARANGAY: OGUIS- - - -



CR 240.00 RR 28.00


BARANGAY: PILI- - - -



CR 240.00 RR 28.00





- - - -NATIONAL ROAD DANAO RIVER - DURANO SCH CR 330.00

RR 270.00 NATIONAL ROAD D T DURANO - LAPULAPU ST CR 330.00

RR 270.00 NATIONAL ROAD COR NAT'L RD & LAPU-LAPU CR 400.00

RR 340.00 LAPU-LAPU ST/ CR 330.00 P.G. ALMENDRAS ST NAT'L RD-JUAN LUNA ST RR 270.00 TUPAS ST/ENRIQUEZ ST NAT'L RD-LOS TRES MARTIR CR 400.00

RR 340.00 JOSE RIZAL ST NAT'L RD-A BONIFACIO CR 630.00

RR 570.00 JOSE RIZAL ST A BONIFACIO-OLIVAR ST CR 1,400.00

RR 1,240.00 JOSE RIZAL ST OLIVAR-J LUNA ST CR 400.00

RR 340.00 JOSE RIZAL ST NATL RD-J RIZAL ST CR 780.00

RR 720.00 S DUTERTE ST NATL RD-A BONIFACIO CR 630.00

RR 570.00 BONIFACIO ST LAPU-LAPU=J RIZAL ST CR 950.00

RR 790.00 BONIFACIO ST J RIZAL ST-S DUTENTE CR 930.00

RR 790.00 BONIFACIO ST S DUTENTE-NATL RD CR 930.00

RR 790.00 A MABINI ST LAPU-LAPU-J RIZAL ST CR 950.00

RR 790.00 A MABINI ST J RIZAL-F RANOLA ST CR 1,400.00

RR 1,240.00 A MABINI ST F RANOLA-NATL RD CR 1,100.00

RR 940.00 PIO DEL PILAR ST LAPULAPU=J RIZAL ST CR 1,400.00

RR 1,240.00 PIO DEL PILAR ST J RIZAL-F RANOLA ST CR 400.00

RR 1,240.00 E OLIVAR ST LAPULAPU-J RIZALS T CR 1,400.00

RR 1,240.00 E OLIVAR ST J RIZAL-NATL RD CR 1,400.00

RR 1,240.00 LOS TRES MARTIRES ST LAPULAPU-J LUNA ST CR 500.00

RR 340.00 JUAN LUNA ST LAPULAPU-NATL RD CR 500.00

RR 340.00




- - - -S DUTERTE ST A BONIFACIO-OLIVAR ST CR 650.00

RR 570.00 S DUTERTE ST COR NAT'L & DUTERTE ST CR 1,400.00

RR 1,240.00 F RANOLA ST DEL PILAR-A MABINI CR 1,100.00

RR 940.00 F RANOLA ST A MABINI-E OLIVAR ST CR 1,400.00

RR 1,240.00 F RANOLA ST E OLIVAR-JUAN LUNA CR 650.00

RR 570.00 MH DEL CARMEN ST NATL RD- A MABINI ST CR 2,150.00

RR 1,950.00 NATIONAL RD LAPULAPU-J RIZAL ST CR 500.00

RR 420.00 NATIONAL RD J RIZAL-S DUTERTE ST CR 650.00

RR 570.00 NATIONAL RD S DUTERTE-J LUNA ST CR 1,400.00

RR 1,240.00 MH DEL PILAR ST LAPULAPU-J RIZAL ST CR 650.00

RR 570.00 MH DEL PILAR ST J RIZAL-S DUTERTE ST CR 930.00

RR 790.00 MH DEL PILAR ST S DUTERTE-NAT'L RD CR 1,100.00

RR 940.00

BARANGAY: QUISOL- - - -



CR 310.00 RR 28.00



BARANGAY: SABANG Effectivity Date 10-11-95- - - -



CR 650.00 A 146.50


CR 400.00 A 71.50

INTERIOR LOTS RR 320.00 CR 28.00 A 10.00

BARANGAY: SACSAC- - - -



CR 240.00 A 28.00


BARANGAY: SANDAYONG NORTE- - - -



CR 310.00 A 28.00



BARANGAY: SANDAYONG SUR Effectivity Date 10-11-95- - - -



CR 340.00 A 35.50

INTERIOR LOTS RR 260.00 CR 28.50 A 5.00

BARANGAY: SANTA ROSA- - - -



CR 310.00 A 28.00


BARANGAY: SANTICAN- - - -



CR 240.00 A 28.00


BARANGAY: SIBACAN- - - -



CR 240.00 A 28.00



BARANGAY: SUBA Effectivity Date 10-11-95- - - -



CR 650.00 A 146.50

P. G. ALMENDRAS ST RR 490.00 CR 650.00 A 146.50

C.M. ENRIQUEZ ST RR 490.00 CR 650.00

RIZAL ST RR 490.00 CR 650.00

DUTERTE ST RR 490.00 CR 650.00 A 146.50

D DERECHO ST RR 490.00 CR 650.00

B BUOT ST RR 490.00 CR 650.00

D DURANO ST RR 490.00 CR 650.00 A 146.50

DEL CARMEN EXTEN. RR 490.00 CR 650.00

BARANGAY: TABOC- - - -



CR 650.00 A 146.50




BARANGAY: TOGONON Effectivity Date 10-11-95- - - -



CR 240.00 A 28.00


BARANGAY: TUBURAN SUR- - - -



CR 400.00 A 71.50


- - - -

CITY/MUNICIPALITY: LILOAN, CEBUD.O. NO. 115-95

BARANGAY: CALERO Effectivity Date 10-11-95- - - -


- - - -TAYUD, CONSOLACION-CAMOTES I 500.00 SEA BOUNDARY RR 500.00

BARANGAY: CATARMAN- - - -


- - - -ELEM SCHOOL TO COASTAL AREA TO TAYUD I 500.00

RR 500.00 SILOT BRIDGE ALONG PROV'L ROAD RR 500.00 TO BOUNDARY (TAYUD)ALL OTHER STREETS A 300.00

BARANGAY: COTCOT- - - -


- - - -ALONG NATIONAL ROAD RR 400.00 ALL OTHER STREETS A 200.00

BARANGAY: JUBAY- - - -


- - - -ALONG NATIONAL ROAD RR 500.00 ALL OTHER STREETS A 300.00


BARANGAY: LATABAN Effectivity Date 10-11-95- - - -


- - - -BOUNDARY CABADIANGAN, JUBAY, A 150.00 SAN VICENTE, STA. CRUZALL OTHER STREETS A 80.00

BARANGAY: MULAO- - - -


- - - -BOUNDARY MUN COMPOSTELA, CABADIANGAN, A 30.00 CONSOLACION & TABLA



- - - -POBLACION TO JUBAY BOUNDARY CR 1,000.00

RR 900.00 F RAMAS ROAD-ZAMORA STREET CR 1,000.00

RR 900.00 NATIONAL STREET-SILOT STREET CR 1,000.00

RR 900.00 STO. NINO STREET-SILOT BAY CR 900.00

RR 500.00 NATIONAL HIGHWAY-CAMINO CR 900.00


RR 300.00

BARANGAY: SAN ROQUE- - - -


- - - -BOUNDARY TABLA, LATABAN, A 100.00 STA. CRUZ, CONSOLACIONALONG BARANGAY ROAD A 50.00 ALL OTHER STREETS A 50.00


BARANGAY: SAN VICENTE Effectivity Date 10-11-95- - - -


- - - -BOUNDARY JUBYA, POBLACION, CONSOALCION RR 500.00 STA. CRUZ A 150.00

BARANGAY: STA. CRUZ- - - -


- - - -BOUNDARY MULAO, LATABAN, SAN ROQUE A 30.00 AND CONSOLACION

BARANGAY: TABLA- - - -


- - - -BOUNDARY MULAO, LATABAN, SAN ROQUE A 30.00 AND CONSOLACION

BARANGAY: TAYUD- - - -


- - - -BARANGAY ROAD-BOUNDARY (CATARMAN) COASTAL AREA TO CALERO I 500.00 BOUNDARY (CATARMAN) ALONG PROVL ROAD RR 500.00 ALL OTHER STREETS A 300.00

BARANGAY: YATI- - - -



R 1,000.00 I 1,000.00

BOUNDARY POBLACION, SAN VICENTE, I 1,000.00 TAYUD, CONSOLACION- - - -

CITY/MUNICIPALITY: MADRIDEJOS, CEBUD.O. NO. 115-95



- - - -ALL LOTS RR 80.00

CR 90.00 I 90.00

INTERIOR LOTS RR 60.00 CR 80.00 I 70.00

BARANGAYS: BUNAKAN, KANGWAYAN, KAONGKOD, KODIA, MAALAT, MALBAGOBARANGAYS: MANCILANG, PILI, SAN AGUSTIN, TABAGAK, TALANGNANBARANGAYS: TARONG, UGAS- - - -


- - - -ALL LOTS RR 50.00

A1 2.60 A2 2.25 A3 1.90 A4 3.75 A5 4.90 A6 2.35 A7 1.95 A8 2.60 A9 2.20 A10 4.30 A11 3.70 A12 3.90 A13 2.05 A14 1.65 A15 3.90 A16 1.40

- - - -

CITY/MUNICIPALITY: MEDELLIN, CEBUD.O. NO. 115-95

Effectivity Date 10-11-95BARANGAYS: ANTIPOLO, CURBA, DAANLUNGSOD, DALINGDING SUR, DAYMAGON,BARANGAYS: GIBITNGIL, CANHABAGAT, CAPUTATAN NORTE, CAPUTATAN SUR,BARANGAYS: KAWIT, LAMINTAK, LUY-A, PANUGHAWAN, POBLACION, TINDOG,BARANGAYS: LAMINTAK NORTE, MAHARUHAY, MAHAWAK, DON VIRGILIO- - - -


- - - -ALONG PROVINCIAL ROAD WITHIN 1KM RR 150.00 ALONG BARANGAY ROAD WITHIN 1.5 KM RR 130.00

WITHIN 2KMS RR 100.00 WITHIN 2.5 KMS RR 80.00

A 6.25 - - - -

CITY/MUNICIPALITY: PILAR, CEBUD.O. NO. 115-95

BARANGAY: POBLACION PROPER Effectivity Date 10-11-95- - - -


- - - -ALONG THE ROAD RR 40.00

RR 30.00 INTERIOR LOTS A17 20.00

BARANGAY: BIASONG- - - -


- - - -ALL LOTS INTERIOR RR 4.00

BARANGAY: CAWIT- - - -



BARANGAY: DAPDAP- - - -


- - - -ALONG BARANGAY ROAD INTERIOR RR 4.00

BARANGAY: ESPERANZA- - - -




BARANGAY: LANAO Effectivity Date 10-11-95- - - -



BARANGAY: MAABOG- - - -



BARANGAY: MONTSERRAT- - - -







BARANGAY: SAN ISIDRO Effectivity Date 10-11-95- - - -



BARANGAY: SAN JUAN- - - -



BARANGAY: VILLAHERMOSA- - - -


- - - -ALL LOTS INTERIOR RR 4.00 - - - -

CITY/MUNICIPALITY: PORO, CAMOTESD.O. NO. 115-95

BARANGAY: POBLACION PROPER Effectivity Date 10-11-95- - - -


- - - -ALONG PROVINCIAL ROAD CR 80.00


BARANGAYS: ADELA, ALTAVISTA, CAGCAGAN, CANSABUSAB, DAAN PAZBARANGAYS: ESPERANZA, LIBERTAD, MABINI, MERCEDES, PAGSA, PAZBARANGAYS: RIZAL, SAN JOSE, SANTA RITA, TEGUIS- - - -


- - - -ALONG BARANGAY ROAD CR 80.00


A17 75.00 - - - -

CITY/MUNICIPALITY: SAN FRANCISCO, CEBUD.O. NO. 115-95



- - - -PURTOBELLO NORTHERN, SOUTHERN CR 60.00

AND WESTERN RR 30.00 INTERIOR LOTS CR 30.00

RR 90.00

BARANGAY: CABUNGA-AN- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: CAMPO- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: CONSUELO- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00


BARANGAY: DAAN MONTE Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: ESPERANZA- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: HIMINSULAN- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: SA ISIDRO- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00


BARANGAY: SANTA CRUZ Effectivity Date 10-11-95- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: SANTIAGO- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: SONOG- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: UNIDOS- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00

BARANGAY: UNION- - - -


- - - -ALL LOTS CR 60.00

RR 30.00 A 7.50

A17 55.00 - - - -

CITY/MUNICIPALITY: SAN REMIGIO, CEBUD.O. NO. 115-95



- - - -ALL LOTS CR 100.00

RR 90.00 I 100.00


BARANGAYS; ANAPOG, ARGAWANON, BAGTIC, BANCASAN, BATAD, BUSOGAN,BARANGAYS: CALAMBUA, CANAGAHAN, DAPDAP, GAWAYGAWAY, HAGNAYA, KAYAM,BARANGAYS: KINAWAHAN, LAMBUSAN, LAWIS, LIBAONG, LOOC, LUYANG,BARANGAYS: MANO, PUNTA, SAB-A, SAN MIGUEL, TACUP, TAMBONGON,BARANGAYS: TO-ONG, VICTORIA- - - -


- - - -ALL LOTS CR 80.00

RR 70.00 I 80.00

A5 3.75 A6 1.95 A7 1.75 A8 2.20 A9 2.00 A13 1.80 A14 1.30 A15 3.00

- - - -

CITY/MUNICIPALITY: SANTA FE, CEBUD.O. NO. 115-95




RR 80.00 I 90.00


BARANGAYS: HAGDAN, HILANTAGA-AN, KINTARKAN, LANGUB, MARICABAN,BARANGAYS: OKOY, BALIDBID, POOK, TALISAY- - - -


- - - -ALL LOTS CR 80.00

RR 60.00 I 70.00


- - - -

CITY/MUNICIPALITY: SOGOD, CEBUD.O. NO. 115-95

BARANGAY: AMPONGOL Effectivity Date 10-11-95- - - -


- - - -ALONG NATIONAL/PROVINCIAL ROAD CR 170.00

RR 140.00 A 20.00

ALONG BARANGAY RPAD CR 160.00 RR 130.00 A 15.00

INTERIOR LOTS CR 110.00 RR 8.00 A 5.00

BARANGAY: BAGAKAY- - - -



RR 140.00 A 20.00



BARANGAY: BAGATAYAM- - - -



RR 250.00 A 52.50

A17 245.00 ALONG BARANGAY RPAD CR 170.00

RR 140.00 A 15.00



BARANGAY: BAWO Effectivity Date 10-11-95- - - -



RR 250.00 A 52.50


RR 140.00 A 15.00


BARANGAY: CABALAWAN- - - -



RR 140.00 A 20.00



BARANGAY: CABANGAHAN- - - -



RR 140.00 A 20.00




BARANGAY: CALUMBOYAN Effectivity Date 10-11-95- - - -



RR 250.00 A 52.50


RR 140.00 A 15.00


BARANGAY: DAKIT- - - -



RR 140.00 A 20.00



BARANGAY: DAMOLOG- - - -



RR 250.00 A 52.50


RR 140.00 A 15.00



BARANGAY: IBABAO, LIKI, LUBO, MOHON, NAHUS-AN, PANSOYEffectivity Date 10-11-95- - - -



RR 140.00 A 20.00






RR 320.00 A 105.00

A17 320.00 M. MALVAR ST CR 400.00

RR 320.00 S MONTECILLO ST CR 400.00

INTERIOR LOTS RR 320.00 G. MONSANTO ST CR 400.00

RR 320.00 E MONTEJO (LOWER) CR 400.00

RR 320.00 E PRESBETERO CR 400.00

RR 320.00 SOGOD-CABALAWAN ROAD CR 400.00

RR 320.00 R MONTEJO ST CR 400.00

RR 320.00 E. MONTEJO (UPPER) CR 400.00

RR 320.00 S MENCHAVEZ ST CR 400.00


RR 320.00 A 105.00

A17 320.00


BARANGAY: TABUNOK Effectivity Date 10-11-95- - - -



RR 250.00 A 52.50


RR 140.00 A 15.00


BARANGAY: TAKAY- - - -



RR 140.00 A 20.00



- - - -

CITY/MUNICIPALITY: TABOGON, CEBUD.O. NO. 115-95



- - - -ALONG PROVINCIAL ROAD WITHIN 1 KM RR 140.00 ALONG BARANGAY ROAD WITHIN 1.5 KMS RR 120.00

WITHIN 2KMS RR 90.00 INTERIOR LOTS RR 70.00

A 6.25

BARANGAYS: ALANG-ALANG, CADUAWAN, CAL-ANAN, CAMOBOAN, CANAO-CANAOBARANGAYS: COMBADO, DAAN TABOGON, ILIHAN, LABANGON, LIBJO, LOONG,BARANGAYS: MABULI, MANAGSE, MANLAGTANG, MASLOG, MAUBOG, PIOBARANGAYS: SALAG, SAMBAG, SAN ISIDRO, SAN VICENTE, SOMOSA,BARANGAYS: TABA-AO, TAPUL- - - -




A 6.25 -

CITY/MUNICIPALITY: TABUELAN, CEBU

BARANGAYS: BONGON, KALIM-AO, KANLUHANGON, CANTUBA-ON, DALID,BARANGAYS: MABUNAO, MARAVILLA, OLIVO, POBLACION, TABUNOK,D.O. NO. 115-95BARANGAYS: TIGBAWAN, VILLAHERMOSA Effectivity Date 10-11-95- - - -




A 6.25 -

CITY/MUNICIPALITY: TUBURAN, CEBU

ALL BARANGAYS HAVE THE SAME VALUEBARANGAYS: ALEGRIA, AMATUGAN, ANTIPOLO, APALAN, BAGASAWE, BAKYAWANBARANGAYS: BANGKITO, BULWANG, KABANGKALAN, KALANGAHAN, KAMANSIBARANGAYS: KLAN-AN, KANLUNSING, KANSI, CARIDAD, CARMELO, COGON, COLONIABARANGAYS: DAAN LUNGSOD, FORTALIZA, GA-ANG, GINAMA-A, JAGBUAYABARANGAYS: KABKABAN, KAGBA-O, KAMPOOT, KAORASAN, LIBO, LUSONG, MACUPABARANGAYS: MAG-ALWA, MAG-ANTOY, MAGATUBANG, MAGHAN-AY, MANGGA, MARMOLBARANGAYS: MOLOBOLO, MONTEALEGRE, PUTAT, SAN JUAN, SANDAYONGBARANGAYS: SANTO NINO, SIOTES, SUMON, TOMINJAO, TOMUGPABARANGAYS: 1, 2, 3, 4, 5, 6, 7, 8


- - - -CLASSI- INITIAL

STREET/SUBDIVISION V i c i n i t y FICATION ZVSQ.M- - - -ALONG PROVINCIAL ROAD WITHIN 1 KM RR 150.00 ALONG BARANGAY ROAD WITHIN 1.5 KMS RR 120.00


A 6.25 - - - -

CITY/MUNICIPALITY: TUDELA, CEBUD.O. NO. 115-95





BARANGAY: BUENAVISTA- - - -



BARANGAY: CALAMANTE- - - -



BARANGAY: DAAN SECANTE- - - -



BARANGAY: GENERAL- - - -



CITY/MUNICIPALITY: TUDELA, CEBUD.O. NO. 115-95

BARANGAY: MC ARTHUR Effectivity Date 10-11-95- - - -




BARANGAY: PUERTOBELLO- - - -




BARANGAY: SECANTE BAG-O- - - -



BARANGAY: SANTANDER- - - -



BARANGAY: VILLAHERMOSA- - - -



INTERIOR RR 2.00








4. COMMERCIAL.








THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN MANDAUE CITY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.


/fpt

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RDO No 80 - Mandaue City - macrealtyservices.commacrealtyservices.com/.../RDO-No-80-Mandaue-City.pdf · RDO NO. 80- Mandaue City Initial 1st Rev ... IMPLEMENTATION OF THE REVISED