zonal value

Republic of the Philippines

DEPARTMENT OF FINANCERoxas Boulevard Corner Vito Cruz Street

Manila 1004

DEPARTMENT ORDER NO. 15-2010JUNE 21, 2010

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THECITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES.

TO : All Internal Revenue Officers and Others Concerned.

authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones orareas and determine for internal revenue tax purposes, the fair market value of the real propertieslocated in each zone or area upon consultation with competent appraisers both from the private andpublic sectors.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonalvalues of real properties in the City of Zamboanga (2nd revision) within the jurisdiction of RevenueDistrict Office No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after publichearing was conducted on August 28, 2008. This order is issued to implement the revised zonalvalues of real properties for purposes of computing any internal revenue tax due on sale/transferor any other disposition of real properties.

The zonal values established herein shall apply provided the same as higher than (1) the fairmarket value as shown in the schedule of values of the provincial or city assessor and (2) the grossselling 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 Finance

RECOMMENDED BY:

(signed) JOEL L. TAN-TORRES Commissioner of Internal Revenue

Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",

DEFINITION OF TERMS

RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.COMMERCIAL LAND/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 AND OTHER AGRICULTURAL USES INCLUDINGTIMBERLAND AND FOREST LAND.

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

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

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODE CLASSIFICATIONRR Residential Regular GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial Condominium X InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural PS Parking Slot

*Agricultual/Rawland not less than 5,000 square meters

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

-oOo-

RDO NO. 93 ZAMBOANGA CITY

CITY OF ZAMBOANGAD.O. No. 15-2010

BARANGAY: POBLACION (ZONE 1) Effectivity Date 6-Aug-10

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CLASSI- 2ND REVISION

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

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ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 11,850.00

RR 9,900.00

CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 12,000.00

RR 9,900.00

CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 9,440.00

X 9,440.00

GOV. LIM AVE CLIMACO AVE - MAGAY ST CR 15,140.00

MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 12,140.00

MERCADO ST T. CLAUDIO - GOV. LIM CR 15,140.00

M. CALIXTO ST MAGAY ST - SAN JOSE RD CR 15,900.00

R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 11,090.00

TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 14,090.00

RR 7,800.00

ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 9,440.00

RR 7,770.00




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P. BRILLANTES ST CLIMACO - LA PURISIMA CR 16,050.00

X 16,050.00

BARCELONA ST GOV. LIM - P. BRILLANTES CR 16,050.00

RR 7,900.00

BUENAVISTA ST SAN JOSE RD - M. JALDON CR 14,750.00

RR 6,270.00

CAMPANER INTERIOR BRILLANTES - PURISIMA CR 10,550.00

RR 7,920.00

CLIMACO AVE JUNCTION - GOV. LIM AVE CR 16,050.00

MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 11,600.00

RR 7,950.00

GOV. ALVAREZ M. JALDON - LA PURISIMA CR 10,550.00

RR 6,300.00

GOV. LIM AVE CLIMACO - LA PURISIMA CR 16,050.00

RR 10,600.00




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LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 30,700.00

RR 10,600.00

X 12,900.00

P. REYES ST GOV. LIM - P.BRILLANTES CR 16,050.00

RR 10,600.00

SAN JOSE ST J. CLIMACO - G. ALVAREZ CR 12,000.00

RR 8,050.00

X 12,000.00

TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 16,050.00

RC *

RR 10,600.00

URDANETA ST GOV. LIM - BRILLANTES CR 16,050.00

RR 10,600.00

ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 10,550.00

RR 6,300.00

NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST.




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ALMONTE ST GOV. LIM - T. CLAUDIO CR 13,050.00

CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 8,000.00

RR 5,800.00

CAMPANER ST LA PURISIMA - NUNEZ ST CR 26,650.00

RR 7,950.00

GOV. ALVAREZ LA PURISIMA - VETERANS CR 9,440.00

RR 6,300.00

LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 14,550.00

RR 10,500.00

X 10,600.00

NUNEZ ST GOV. LIM - GOV. ALVAREZ CR 16,650.00

RR 13,500.00

X 13,950.00

NUÑEZ EXTENSION CR 15,000.00

RR 10,500.00

TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 13,500.00

RR 9,450.00

RC *

VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 14,150.00

RC *


RR 5,800.00

NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST. AND VETERANS AVE.




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BARCELONA ST I. MAGNO - GOV. LIM AVE CR 16,050.00

RR 10,600.00

CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 12,000.00

RR 8,050.00

CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 12,000.00

RR 8,050.00

CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 14,850.00

CORCUERA SR PORT AREA - PILAR ST CR 12,140.00

RR 9,000.00

GEN. V. ALVAREZ P. LORENZO - VETERANS CR 12,140.00

RR 7,950.00

X 12,140.00

GOV. LIM AVE LA PURISIMA - VETERANS CR 15,140.00

X 15,140.00

I. MAGNO ST CLIMACO - P. LORENZO CR 15,140.00

J. S. ALANO ST GOV. LIM - DON LORENZO CR 16,050.00

X 16,050.00

MA. CLARA ST VALDEROSA - ZARAGOZA CR 16,050.00

P. REYES ST GOV. LIM AVE - I. MAGNO CR 16,050.00

PETTIT BARRACKS VILLALOBOS - FORT PILAR X 16,050.00

PILAR ST DON LORENZO - VETERANS CR 18,950.00

RR 10,500.00

X 18,950.00

PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GL *

R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR 14,090.00

RIZAL ST MA. CLARA - VILLALOBOS CR 13,640.00

X 13,640.00

NOTE: *GOVERNMENT LOT, NO ZONAL VALUE



BARANGAY: POBLACION (ZONE 4) cont. Effectivity Date 6-Aug-10

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SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 12,140.00

RR 9,000.00

URDANETA ST GOV. LIM AVE - I. MAGNO CR 13,050.00

VALDEROSA ST DON LORENZO - FORT PILAR CR 12,140.00

VETERANS AVE GOV. LIM AVE - FORT PILAR CR 14,150.00

RR 12,650.00

X 14,150.00

VILLALOBOS ST VALDEROSA - PILAR ST CR 12,140.00

RR 9,000.00

ZARAGOSA ST I. MAGNO - VILLALOBOS CR 16,050.00

RR 10,600.00


RR 7,800.00



BARANGAY: ARENA BLANCO Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

GP 45.00

A50 7.00

INTERIOR RR 60.00

BARANGAY: AYALA

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ALL STREETS RR 325.00

I 405.00

A50 11.00

INTERIOR RR 195.00

BARANGAY: BAGONG CALARIAN

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X 690.00

GP 75.00

A50 13.00

INTERIOR RR 260.00



BARANGAY: BALIWASAN Effectivity Date 6-Aug-10

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BALIWASAN CHICO CR 970.00

RR 820.00

X 970.00

BALIWASAN GRANDE CR 970.00

RR 820.00

X 970.00

RAJAH MUNDAH CR 700.00

RR 520.00

I 970.00

J. JOHNSON ST CR 700.00

RR 520.00

SAN JOSE RD CR 1,695.00

RR 1,070.00

SUTERVILLE RR 550.00

BALIWASAN SEASIDE RR 550.00

ALL OTHER STREETS RR 520.00

GP 150.00

BARANGAY: BALUNO

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ALL LOTS RR 95.00

A50 12.00



BARANGAY: BOALAN Effectivity Date 6-Aug-10

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AREAS FRONTING IMPROVED ROADS RR 240.00


A50 11.00

BARANGAY: BOLONG

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ALL LOTS RR 115.00

A50 11.00

BARANGAY: BUENAGATAS

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ALL LOTS RR 100.00

A50 13.00



BARANGAY: BUENAVISTA Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

A50 7.00

BARANGAY: BUNGUIAO

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ALL LOTS RR 100.00

A50 7.00

BARANGAY: BUSAY

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ALL LOTS RR 100.00

A50 7.00



BARANGAY: CABALUAY Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

A50 11.00

BARANGAY: CABATANGAN

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ALL LOTS RR 420.00

A50 19.00

BARANGAY: CACAO

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ALL LOTS RR 100.00

A50 7.00



BARANGAY: CALABASA Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

A50 7.00

BARANGAY: LOWER CALARIAN

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ALL lots RR 530.00

I 590.00

A50 9.00

GP 30.00

INTERIOR RR 318.00

BARANGAY: CAMPO ISLAM - RAJA MODA

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ALL LOTS RR 525.00

I 590.00

INTERIOR RR 315.00



BARANGAY: CAPISAN Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

A50 12.00

BARANGAY: CAWIT

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ALL LOTS RR 250.00

I 390.00

A50 11.00

BARANGAY: CANELAR

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M. JALDON ST RR 2,100.00

CR 5,800.00

RC *

MORET RR 2,500.00

X 5,400.00

SAN JOSE RD RR 2,200.00

GOV. CAMINS AVE CR 4,950.00

RR 3,975.00

CLARET RR 1,500.00

ALL OTHER STREETS CR 3,425.00

RR 1,500.00

NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN M. JALDON ST.



BARANGAY: CULIANAN Effectivity Date 6-Aug-10

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ALL LOTS RR 225.00

INTERIOR RR 90.00

A50 11.00

BARANGAY: CURUAN

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ALL LOTS RR 260.00

INTERIOR RR 80.00

A50 11.00

BARANGAY: DITA

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ALL LOTS RR 100.00

A50 7.00



BARANGAY: DIVISORIA Effectivity Date 6-Aug-10

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ALL LOTS CR 2,000.00

RR 735.00

A50 24.00

INTERIOR RR 440.00

BARANGAY: DULIAN

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ALL LOTS RR 95.00

A50 20.00

BARANGAY: GUISAO

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: GUIWAN Effectivity Date 6-Aug-10

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ALL LOTS RR 1,775.00

CR 3,425.00

A50 6.00

INTERIOR RR 1,065.00

BARANGAY: LA PAZ

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ALL LOTS RR 85.00

A50 7.00

BARANGAY: LABUAN

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ALL LOTS RR 150.00

INTERIOR RR 75.00

A50 11.00

GP 15.00



BARANGAY: LAMIHASAN Effectivity Date 6-Aug-10

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ALL LOTS RR 100.00

A50 7.00

BARANGAY: L GUA SACOL IS

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: LANDANG LAUM IS

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: LANZONES Effectivity Date 6-Aug-10

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: LAPAKAN

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: LATUAN

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: LIMAONG CENTER Effectivity Date 6-Aug-10

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: LIMPAPA

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ALL LOTS RR 80.00

I *

A50 7.00

BARANGAY: LUBIGAN

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ALL LOTS RR 115.00

A50 7.00

NOTE: *NO INDUSTRIAL (I) IN BARANGAY LIMPAPA PER RDO'S JUSTIFICATION



BARANGAY: LUMAYANG Effectivity Date 6-Aug-10

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ALL LOTS RR 85.00

A50 7.00

BARANGAY: LUMBANGAN

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ALL LOTS RR 110.00

A50 7.00

BARANGAY: LUMIYAP

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ALL LOTS RR 350.00

A50 3.00

INTERIOR RR 210.00



BARANGAY: LUNZURAN Effectivity Date 6-Aug-10

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ALL LOTS RR 190.00

A50 16.00

INTERIOR RR 115.00

BARANGAY: MAASIN

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ALL LOTS RR 135.00

A50 30.00

BARANGAY: MALAGUTAY

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ALL LOTS RR 190.00

A50 19.00



BARANGAY: MAMPANG Effectivity Date 6-Aug-10

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ALL LOTS RR 150.00

I 420.00

A50 6.00

BARANGAY: MANALIPA

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: MANGUSO

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: MANICAHAN Effectivity Date 6-Aug-10

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ALL LOTS RR 185.00

A50 19.00

BARANGAY: MARIKI ISLAND

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ALL LOTS GL *

BARANGAY: MERCEDES

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ALL LOTS RR 355.00

A50 11.00

INTERIOR RR 215.00




BARANGAY: MUTI Effectivity Date 6-Aug-10

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: PAMUCUTAN

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ALL LOTS RR 100.00

A50 7.00

BARANGAY: PANGAPUYAN ISLAND

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: PANUBIGAN Effectivity Date 6-Aug-10

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ALL LOTS RR 95.00

A50 7.00

BARANGAY: PASOBOLONG

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ALL LOTS RR 100.00

A50 8.00

BARANGAY: PASILMATA

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ALL LOTS RR 95.00

A50 7.00



BARANGAY: PASONANCA Effectivity Date 6-Aug-10

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ALL LOTS ALONG THE ROAD RR 1,500.00

X 1,525.00

INTERIOR RR 1,000.00

A50 21.00

BARANGAY: PATALON

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A50 19.00

INTERIOR RR 60.00

BARANGAY: PUTIK

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ALL STREETS RR 1,050.00

A50 19.00

INTERIOR RR 620.00



BARANGAY: QUINIPOT Effectivity Date 6-Aug-10

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A50 7.00

INTERIOR RR 70.00

BARANGAY: RECODO

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I 435.00

A50 19.00

BARANGAY: RIO HONDO

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BARANGAY: SALAAN Effectivity Date 6-Aug-10

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A50 11.00

BARANGAY: SAN JOSE -CAWA-CAWA

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R. T. LIM RR 1,320.00

CR 3,200.00

X 1,500.00

INTERIOR RR 790.00

BARANGAY: SAN JOSE -B NAVARRO

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R. T. LIM RR *

X *

NOTE: * BARANGAY SAN JOSE B. NAVARRO HAS BEEN RENAMED SAN JOSE CAWA-CAWA



BARANGAY: SAN JOSE GUSU Effectivity Date 6-Aug-10

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CR 2,000.00

INTERIOR RR 435.00

GL *

BARANGAY: SAN ROQUE

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CR 1,500.00

A50 80.00

INTERIOR RR 385.00

BARANGAY: SANGALI

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A50 40.00

INTERIOR RR 90.00




BARANGAY: SANTA BARBARA Effectivity Date 6-Aug-10

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LUSTRE RR 465.00

STA. CATALINA RR 465.00


CR 795.00

A50 24.00

BARANGAY: SANTA CATALINA

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EVANGELISTA ST RR 440.00

CR 1,335.00

I 4,755.00

KASANYANGAN RR 440.00

TALON LOOP RR 440.00


GP 90.00

A50 24.00



BARANGAY: SANTA MARIA Effectivity Date 6-Aug-10

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GOV. CAMINS AVE RR 1,555.00

CR 1,795.00

GOV. RAMOS AVE RR 1,540.00

X 1,600.00

M. VICENTA RR 1,110.00

DE LEON RR 915.00

SAAVEDRA ST RR 890.00


A50 45.00

BARANGAY: SANTO NINO

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CR 1,570.00

A50 45.00

INTERIOR RR 850.00



BARANGAY: SIBULAO Effectivity Date 6-Aug-10

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A50 12.00

BARANGAY: SINUBONG

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A50 7.00

BARANGAY: SINUNUC

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A50 19.00



BARANGAY: TAGASILAY Effectivity Date 6-Aug-10

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A50 19.00

BARANGAY: TAGUITI

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A50 12.00

BARANGAY: TALABAAN

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A50 16.00



BARANGAY: TALISAYAN Effectivity Date 6-Aug-10

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I 265.00

A50 90.00

INTERIOR RR 150.00

BARANGAY: TALON TALON

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I 645.00

INTERIOR RR 390.00

BARANGAY: TALUKSANGAY

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A50 10.00



BARANGAY: TETUAN Effectivity Date 6-Aug-10

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VETERANS AVE RR 5,900.00

CR 17,450.00

X 6,000.00

DON ALFARO RR 2,245.00

TETUAN HIGHWAY RR 1,590.00

CABATO ROAD RR 2,270.00

CANDIDO ST RR 1,320.00

ESTRADA ST RR 1,945.00

ATILANO RR 1,320.00

DON TORIBIO ST RR 1,320.00

BURGOS RR 1,320.00

NATIVIDAD ST RR 1,995.00

FALCATAN RR 1,320.00

ALL OTHER STREETS RR 1,320.00

A50 60.00

BARANGAY: TICTAPUL

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A50 7.00



BARANGAY: TIGTABON Effectivity Date 6-Aug-10

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ALL STREET INTERIOR RR 90.00

A50 7.00

BARANGAY: TOLOSA

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ALL STREET RR 90.00

A50 7.00

BARANGAY: TUGBUNGAN

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TUGBUNGAN RR 765.00

TALON TALON RR 540.00

TALON TALON LOOP RR 465.00


A50 24.00



BARANGAY: TULUNGGATUNG Effectivity Date 6-Aug-10

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A50 7.00

BARANGAY: TIGBALABAG

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ALL STREETS INTERIOR RR 90.00

A50 7.00

BARANGAY: TUMAGA

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A50 7.00



BARANGAY: TUMITUS Effectivity Date 6-Aug-10

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A50 7.00

BARANGAY: TUMALUTAP

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A50 10.00

BARANGAY: VITALI

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A50 10.00

INTERIOR RR 155.00

BARANGAY: ZAMBOWOOD

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A50 3.00

===================== ============================ =========== ================

CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR

RDO NO. 93A-ZAMBOANGA CITY

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION 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

PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED

FOR THE SAME CLASSIFICATION OF REAL PROPERTY 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 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 IMPROVEMENTS 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.

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 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

GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP),

NATIONAL HOUSING AUTHORITY (NHA), ETC.

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE

VALUED AS AN APD 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 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 SCHEDULE OF VALUES OF THE

PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.

Republic of the Philippines

DEPARTMENT OF FINANCERoxas Boulevard Corner Vito Cruz Street

Manila 1004

DEPARTMENT ORDER NO. 15-2010JUNE 21, 2010

IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THECITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES.

authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones orareas and determine for internal revenue tax purposes, the fair market value of the real propertieslocated in each zone or area upon consultation with competent appraisers both from the private and

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonalvalues of real properties in the City of Zamboanga (2nd revision) within the jurisdiction of RevenueDistrict Office No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after publichearing was conducted on August 28, 2008. This order is issued to implement the revised zonalvalues of real properties for purposes of computing any internal revenue tax due on sale/transfer

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

MARGARITO B. TEVES Secretary of Finance

Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",

SALT-MAKING, AND OTHER AND OTHER AGRICULTURAL USES INCLUDING

Area for Priority Development

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4,900.00

3,600.00

5,000.00

3,600.00

5,000.00

5,000.00

8,800.00

6,800.00

8,800.00

8,100.00

6,100.00

8,100.00

5,000.00

8,100.00

5,000.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

8,800.00

8,800.00

8,800.00

5,000.00

5,000.00

4,000.00

6,100.00

5,100.00

8,800.00

6,800.00

5,100.00

6,100.00

4,000.00

8,800.00

6,800.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

8,800.00

6,800.00

4,300.00

8,800.00

6,800.00

6,100.00

5,100.00

5,100.00

8,800.00

7,600.00

6,800.00

8,800.00

6,800.00

8,100.00

5,000.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

6,800.00

4,400.00

3,600.00

6,100.00

5,100.00

5,000.00

4,000.00

7,800.00

6,800.00

8,800.00

6,100.00

4,000.00

7,400.00

7,100.00

6,100.00

8,100.00

7,100.00

6,100.00

7,100.00

5,000.00

NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST. AND VETERANS AVE.

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

8,800.00

6,800.00

6,100.00

5,100.00

6,100.00

5,100.00

8,000.00

6,800.00

5,800.00

6,800.00

5,100.00

6,100.00

8,800.00

8,800.00

8,800.00

8,800.00

8,900.00

8,800.00

8,800.00

6,800.00

7,800.00

6,800.00

8,800.00

8,100.00

7,800.00

6,800.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

6,800.00

5,800.00

6,800.00

6,800.00

7,100.00

6,100.00

8,800.00

6,800.00

5,800.00

8,800.00

6,800.00

7,100.00

5,000.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

15.00

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

50.00

90.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

220.00

220.00

25.00

8.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

380.00

280.00

380.00

380.00

280.00

380.00

400.00

280.00

380.00

280.00

280.00

630.00

380.00

300.00

300.00

280.00

50.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

60.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

95.00

11.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

185.00

130.00

5.00

10.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

280.00

380.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

50.00

80.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

400.00

1,200.00

1,000.00

600.00

1,800.00

400.00

1,300.00

650.00

500.00

950.00

400.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

120.00

30.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

90.00

26.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

90.00

15.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

350.00

700.00

3.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

70.00

25.00

6.50

5.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

25.00

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

80.00

9.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

60.00

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

80.00

11.50

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

55.00

120.00

3.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

11.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

70.00

6.50

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

350.00

250.00

13.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

38.00

11.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

200.00

11.50

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

65.00

90.00

11.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

150.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

6.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

380.00

260.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

200.00

40.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

160.00

13.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

60.00

12.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

240.00

240.00

130.00

460.00

15.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

225.00

445.00

1,585.00

215.00

215.00

30.00

15.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

370.00

530.00

360.00

250.00

375.00

375.00

260.00

360.00

15.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

275.00

380.00

15.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

75.00

11.50

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

37.50

11.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

9.50

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

60.00

17.50

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

170.00

215.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

40.00

6.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

2,600.00

6,300.00

800.00

380.00

560.00

380.00

380.00

380.00

380.00

380.00

380.00

380.00

380.00

360.00

20.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

30.00

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

175.00

175.00

175.00

15.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

195.00

4.00

145-95

25-Dec-95

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

4.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

37.00

6.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

37.00

6.00

-----------------------------

1ST REVISION

ZV/SQ.M.

-----------------------------

=================

Republic of the PhilippinesDEPARTMENT OF FINANCE

Manila

DEPARTMENT ORDER No. 145-95AUGUST 14, 1995

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF ZAMBOANGA UNDER REVENUE DISTRICT OFFICE No. 93 (ZAMBOANGA CITY), REVENUE REGION No.15 (ZAMBOANGA CITY) FOR INTERNAL REVENUE TAX PURPOSES.

T O : All Internal Revenue Officers and Others Concerned.

Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, 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 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 (1st revision) located in the City of Zamboanga under the jurisdiction of Revenue District Office No. 93 (Zamboanga City), Revenue Region No. 15 (Zamboanga City) after public hearing was conducted on March 31, 1995 for the purpose. This Order is issued to implement the revised zonal values for land to used in computing any internal revenue tax.

In case the gross selling price or sthe market value as shown in the schedule of values of the provincial or city assessor is higher than zonal value established herein, such values shall be used as basis for computing the internal revenue tax.

This Order shall take effect immediately.

(Signed)ROBERTO F. DE OCAMPO

Secretary of Finance RECOMMENDED BY:

(Signed)LIWAYWAY VINZONS-CHATO

Commissioner of Internal Revenue

-oOo-

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, DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES 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.


CODE CLASSIFICATION CODE CLASSIFICATIONRR Residential Regular GL Government LandCR Commercial Regular GP* General PurposesRC Residential Condominium I IndustrialCC Commercial Condominium X InstitutionalCL Cemetery Lot APD Area for Priority DevelopmentA Agricultural PS Parking Slot

*Agricultual/Rawland not less than 5,000 square meters

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

-oOo-


CITY OF ZAMBOANGAD.O. No. 145-95 34-89

BARANGAY: POBLACION (ZONE 1) Effectivity Date 25-Dec-95 20-Jan-90

-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------CLASSI- 1ST REVISION INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 4,900.00 1,400.00

RR 3,600.00 1,000.00 GL

CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 5,000.00 1,400.00 RR 3,600.00 1,000.00 GL

CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 5,000.00 1,400.00 X 5,000.00 1,400.00

GLGOV. LIM AVE CLIMACO AVE - MAGAY ST CR 8,800.00 2,250.00

GLMAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 6,800.00 1,400.00

GLMERCADO ST T. CLAUDIO - GOV. LIM CR 8,800.00 2,250.00

GLM. CALIXTO ST MAGAY ST - SAN JOSE RD CR 8,100.00 2,250.00

GLR. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 6,100.00 1,400.00

GL TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 8,100.00 2,000.00

RR 5,000.00 1,400.00 GL

ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 8,100.00 2,250.00 RR 5,000.00 1,400.00 GL





STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------P. BRILLANTES ST CLIMACO - LA PURISIMA CR 8,800.00 2,250.00

X 8,800.00 2,250.00 GL

BARCELONA ST GOV. LIM - P. BRILLANTES CR 8,800.00 2,250.00 RR 5,000.00 1,400.00

BUENAVISTA ST SAN JOSE RD - M. JALDON CR 5,000.00 1,400.00 RR 4,000.00 1,000.00

CAMPANER INTERIOR BRILLANTES - PURISIMA CR 6,100.00 1,400.00 RR 5,100.00 1,000.00 GL

CLIMACO AVE JUNCTION - GOV. LIM AVE CR 8,800.00 2,250.00 GL

MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 6,800.00 1,400.00 RR 5,100.00 1,000.00

GOV. ALVAREZ M. JALDON - LA PURISIMA CR 6,100.00 1,400.00 RR 4,000.00 1,000.00

GOV. LIM AVE CLIMACO - LA PURISIMA CR 8,800.00 2,250.00 RR 6,800.00 1,400.00

LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 8,800.00 2,250.00 RR 6,800.00 1,400.00 X 4,300.00 2,250.00

GLP. REYES ST GOV. LIM - P.BRILLANTES CR 8,800.00 2,250.00 RR 6,800.00 1,400.00 SAN JOSE ST J. CLIMACO - G. ALVAREZ CR 6,100.00 1,400.00

RR 5,100.00 1,000.00 X 5,100.00 1,000.00

GLTOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 8,800.00 2,250.00

RC 7,600.00 2,250.00 RR 6,800.00 1,400.00





STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------URDANETA ST GOV. LIM - BRILLANTES CR 8,800.00 2,250.00

RR 6,800.00 1,400.00 ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 8,100.00 2,250.00 RR 5,000.00 1,400.00





STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALMONTE ST GOV. LIM - T. CLAUDIO CR 6,800.00 1,400.00 CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 4,400.00 1,400.00

RR 3,600.00 1,000.00 CAMPANER ST LA PURISIMA - NUNEZ ST CR 6,100.00 1,400.00

RR 5,100.00 1,000.00 GL

GOV. ALVAREZ LA PURISIMA - VETERANS CR 5,000.00 1,400.00 RR 4,000.00 1,000.00

LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 7,800.00 2,000.00 RR 6,800.00 1,400.00 X 8,800.00 2,250.00

GLNUNEZ ST GOV. LIM - GOV. ALVAREZ CR 6,100.00 1,400.00

RR 4,000.00 1,000.00 X 7,400.00

GLTOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 7,100.00 2,000.00

RR 6,100.00 1,400.00 RC 8,100.00 2,250.00

VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 7,100.00 2,000.00 RC 6,100.00 1,400.00

ALL OTHER STREETS ZONE 3 BARANGAY POBLACION CR 7,100.00 2,000.00 RR 5,000.00 1,400.00





STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------BARCELONA ST I. MAGNO - GOV. LIM AVE CR 8,800.00 2,250.00

RR 6,800.00 1,400.00 CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 6,100.00 1,400.00

RR 5,100.00 1,000.00 CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 6,100.00 1,400.00

RR 5,100.00 1,000.00 CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 8,000.00 2,250.00 CORCUERA SR PORT AREA - PILAR ST CR 6,800.00 1,400.00

RR 5,800.00 1,000.00 EAST RECLAIMED AREA PORT AREA - FORT PILAR GLGOV. ALVAREZ P. LORENZO - VETERANS CR 6,800.00 1,400.00

RR 5,100.00 1,000.00 X 6,100.00 1,400.00

GOV. LIM AVE LA PURISIMA - VETERANS CR 8,800.00 2,250.00 X 8,800.00 2,250.00

I. MAGNO ST CLIMACO - P. LORENZO CR 8,800.00 2,250.00 GL

J. S. ALANO ST GOV. LIM - DON LORENZO CR 8,800.00 2,250.00 X 8,900.00 2,250.00

GLMA. CLARA ST VALDEROSA - ZARAGOZA CR 8,800.00 2,250.00

GLP. REYES ST GOV. LIM AVE - I. MAGNO CR 8,800.00 2,250.00 PETTIT BARRACKS VILLALOBOS - FORT PILAR X 6,800.00 1,400.00

GLPILAR ST DON LORENZO - VETERANS CR 7,800.00 2,000.00

RR 6,800.00 1,400.00 X 8,800.00 2,250.00

PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GLR. SOLIMAN ST (SOLIRAN ST) CLIMACO - PUBLIC MARKET CR 8,100.00 2,250.00

GL


CITY OF ZAMBOANGA

D.O. No. 145-95 34-89



STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------RIZAL ST MA. CLARA - VILLALOBOS CR 7,800.00 2,000.00

X 6,800.00 1,400.00 SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 6,800.00 1,400.00

RR 5,800.00 1,000.00 URDANETA ST GOV. LIM AVE - I. MAGNO CR 6,800.00 2,250.00 VALDEROSA ST DON LORENZO - FORT PILAR CR 6,800.00 2,000.00

GLVETERANS AVE GOV. LIM AVE - FORT PILAR CR 7,100.00 2,000.00

RR 6,100.00 1,400.00 X 8,800.00 2,250.00

GLVILLALOBOS ST VALDEROSA - PILAR ST CR 6,800.00 1,400.00

RR 5,800.00 1,000.00 ZARAGOSA ST I. MAGNO - VILLALOBOS CR 8,800.00 2,250.00

RR 6,800.00 1,400.00 GL

ALL OTHER STREETS ZONE 4 BARANGAY POBLACION CR 7,100.00 2,000.00 RR 5,000.00 1,000.00



BARANGAY: ARENA BLANCO Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 40.00 20.00

GP 15.00 A 4.00 2.00

BARANGAY: AYALA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------

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

-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 50.00 20.00

I 90.00 50.00 A 6.50 2.00

BARANGAY: BAGONG CALARIAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 220.00 110.00

X 220.00 110.00 GLGP 25.00 A 8.00 2.00



BARANGAY: BALIWASAN Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------BALIWASAN CHICO CR 380.00 180.00

RR 280.00 150.00 X 380.00 180.00

BALIWASAN GRANDE CR 380.00 180.00 RR 280.00 150.00 X 380.00 180.00

RAJAH MUNDAH (MUNDI) CR 400.00 180.00 RR 280.00 150.00

I 380.00 180.00 J. JOHNSON ST CR 280.00 180.00

RR 280.00 150.00 SAN JOSE RD CR 630.00 180.00

RR 380.00 150.00 SUTERVILLE RR 300.00 BALIWASAN SEASIDE RR 300.00 ALL OTHER STREETS RR 280.00 150.00

GP 50.00



BARANGAY: BALUNO Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: BOALAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------AREAS FRONTING IMPROVED ROADS RR 40.00 ALL OTHER STREETS RR 60.00 30.00

A 6.50 2.00

BARANGAY: BOLONG-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00

A 6.50 1.50



BARANGAY: BUENAVISTA Effectivity Date 25-Dec-95 20-Jan-90



A 4.00 1.00

BARANGAY: BUNGIAO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00

A 4.00 1.00

BARANGAY: BUSAY-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: CABALUAY Effectivity Date 25-Dec-95 20-Jan-90



A 6.50 2.00

BARANGAY: CABATANGAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 95.00 30.00

A 11.50 2.00

BARANGAY: CACAO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: CALABASA Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: LOWER CALARIAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 185.00 110.00

I 130.00 110.00 GLA 5.00

GP 10.00

BARANGAY: CAMPO ISLAM - RAJA MODA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 280.00 150.00

I 380.00 180.00



BARANGAY: CAPISAN Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: CAWIT-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 50.00 30.00

I 80.00 50.00 A 6.50 2.00

BARANGAY: CANELAR-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------M. JALDON ST RR 400.00 240.00

CR 1,200.00 800.00 RC 1,000.00 800.00 X 1,400.00

MORET RR 600.00 240.00 X 1,800.00 240.00

GLSAN JOSE RD RR 400.00 240.00 GOV. CAMINS AVE CR 1,300.00 500.00

RR 650.00 240.00 CLARET RR 500.00 ALL OTHER STREETS CR 950.00 500.00

RR 400.00 240.00



BARANGAY: CULIANAN Effectivity Date 25-Dec-95 20-Jan-90



INTERIOR RR 30.00 A 6.50 2.00

BARANGAY: CURUAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 90.00 30.00

INTERIOR RR 26.00 A 6.50 2.00

BARANGAY: DITA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: DIVISORIA Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 90.00 40.00 A 15.00 5.00

BARANGAY: DULIAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 6.50 1.00

BARANGAY: GUISAO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: GUIWAN Effectivity Date 25-Dec-95 20-Jan-90



CR 700A 3.00

BARANGAY: LA PAZ-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: LABUAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 70.00 20.00 RR 25.00

A 6.50 GP 5.00



BARANGAY: LAMIHASAN Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: L GUA SACOL IS-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: LANDANG LAUM IS-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: LANZONES Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: LAPAKAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: LATUAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00


CITY OF ZAMBOANGA

D.O. No. 145-95 34-89

BARANGAY: LIMAONG CENTER Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: LIMPAPA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS I 25.00

A 4.00 1.00

BARANGAY: LUBIGAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00

A 4.00 1.00



BARANGAY: LUMAYANG Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: LUMBANGAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: LUNZURAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 80.00 40.00

A 9.50 3.00



BARANGAY: MAASIN Effectivity Date 25-Dec-95 20-Jan-90



A 6.50 2.00

BARANGAY: MALAGUTAY-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 80.00 30.00

A 11.50 2.00

BARANGAY: MAMPANG-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 55.00 30.00

I 120.00 70.00 A 3.00



BARANGAY: MANALIPA Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: MANGUSO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: MANICAHAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 40.00 20.00

A 11.50 2.00


CITY OF ZAMBOANGA

D.O. No. 145-95 34-89

BARANGAY: MARIKI ISLAND Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS GL

BARANGAY: MERCEDES-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 70.00 30.00

A 6.50 2.00

BARANGAY: MUTI-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: PAMUCUTAN Effectivity Date 25-Dec-95 20-Jan-90



BARANGAY: PANGAPUYAN ISLAND-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: PANUBIGAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: PASILMATA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: PASONANCA Effectivity Date 25-Dec-95 20-Jan-90



X 250.00 170.00 GLA 13.00 5.00

BARANGAY: PATALON-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 38.00 20.00

A 11.50 2.00

BARANGAY: PUTIK-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 200.00 100.00

A 11.50 5.00



BARANGAY: QUINIPOT Effectivity Date 25-Dec-95 20-Jan-90



A 4.00 1.00

BARANGAY: RECODO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 65.00 40.00

I 90.00 60.00 A 11.50 3.00

BARANGAY: RIO HONDO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL OTHER STREETS RR 150.00 120.00



BARANGAY: SALAAN Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------

A 6.50 2.00

BARANGAY: SAN JOSE -B NAVARRO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------R. T. LIM RR 380.00 130.00 X 260.00

BARANGAY: SAN JOSE GUSU-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 200.00 100.00

GL 40.00



BARANGAY: SAN ROQUE Effectivity Date 25-Dec-95 20-Jan-90



A 13.00 5.00

BARANGAY: SANGALI-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 60.00 30.00

A 12.00 3.00

BARANGAY: SANTA BARBARA -------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------LUSTRE RR 240.00 140.00 STA. CATALINA RR 240.00 140.00

GL ALL OTHER STREETS RR 130.00

CR 460.00 180.00 A 15.00



BARANGAY: SANTA CATALINA Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------EVANGELISTA ST RR 225.00

CR 445.00 I 1,585.00

TALON TALON LOOP CR 150.00 TALON LOOP RR 215.00 100.00 ALL OTHER STREETS RR 215.00 100.00

I 130.00 A 15.00

GP 30.00

BARANGAY: SANTA MARIA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------GOV. CAMINS AVE RR 370.00 190.00

CR 530.00 190.00 GOV. RAMOS AVE RR 360.00 150.00

X 250.00 190.00 GL

M. VICENTA RR 375.00 200.00 DE LEON RR 375.00 200.00 SAAVEDRA ST RR 260.00 200.00 ALL OTHER STREETS RR 360.00 150.00

A 15.00



BARANGAY: SANTO NINO Effectivity Date 25-Dec-95 20-Jan-90



CR 380.00 200.00 A 15.00

BARANGAY: SIBULAO-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: SINUBONG-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00


CITY OF ZAMBOANGA

D.O. No. 145-95 34-89

BARANGAY: SINUNUC Effectivity Date 25-Dec-95 20-Jan-90



A 11.50 2.00

BARANGAY: TAGASILAY-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 37.50 20.00

A 11.50 2.00

BARANGAY: TAGUITI-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00



BARANGAY: TALABAAN Effectivity Date 25-Dec-95 20-Jan-90



A 9.50 3.00

BARANGAY: TALISAYAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS I 60.00 3.00

A 17.50 2.00

BARANGAY: TALON TALON-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL OTHER STREETS RR 170.00 100.00

I 215.00 140.00 GL



BARANGAY: TALUKSANGAY (TALUKSAGAY) Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL OTHER STREETS RR 40.00 20.00

A 6.00 2.00

BARANGAY: TETUAN-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------VETERANS AVE RR 2,600.00 200.00 CR 6,300.00 200.00

X 800.00 200.00 DON ALFARO RR 380.00 200.00 TETUAN HIGHWAY RR 560.00 200.00 CABATO ROAD RR 380.00 150.00 CANDIDO ST RR 380.00 150.00 ESTRADA ST RR 380.00 150.00 ATILANO RR 380.00 150.00 DON TORIBIO ST RR 380.00 150.00 BURGOS RR 380.00 150.00 NATIVIDAD ST RR 380.00 150.00 FALCATAN RR 380.00 150.00 ALL OTHER STREETS RR 360.00 100.00

A 20.00



BARANGAY: TICTAPUL Effectivity Date 25-Dec-95 20-Jan-90



A 4.00 1.00

BARANGAY: TIGTABON-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREET A 4.00 1.00

BARANGAY: TOLOSA-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREET A 4.00 1.00



BARANGAY: TUGBUNGAN Effectivity Date 25-Dec-95 20-Jan-90


STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. ZV/SQ.M.-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------TUGBUNGAN RR 175.00 100.00 TALON TALON RR 175.00 100.00 TALON TALON LOOP RR 175.00 100.00 ALL OTHER STREETS A 15.00 5.00

BARANGAY: TULUNGGATUNG-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: TIGBALABAG-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00


CITY OF ZAMBOANGA

D.O. No. 145-95 34-89

BARANGAY: TUMAGA Effectivity Date 25-Dec-95 20-Jan-90



A 4.00

BARANGAY: TUMITUS-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS A 4.00 1.00

BARANGAY: TUMALUTAP-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------


-------------------------------------------- -------------------------------------------- -------------------------- --------------------- ---------------------ALL STREETS RR 37.00

A 6.00 1.00



BARANGAY: VITALI Effectivity Date 25-Dec-95 20-Jan-90



A 6.00 2.00

========================= ========================= =============== ============ ============

Republic of the PhilippinesDEPARTMENT OF FINANCE

Manila

DEPARTMENT ORDER No. 34-89July 12, 1989

SUBJECT: Implementation of the Zonal Values of Real Properties in the City of Zamboanga under under Revenue District Office No. 70, Revenue Region 9, Zamboanga City, for Internal Revenue Tax Purposes

T O : All Internal Revenue Officers and Others Concerned.

Section 6(e) of the Tax Code, as amended by Presidential Decree No. 1994, 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 upon consultation with competent appraisers.

By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the City of Zamboanga under Revenue District Office No. 70, Revenue Region 9, Zamboanga City, after a public hearing was conducted on June 30, 1989 for the purposes. This Order is issued to implement zonal values for 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 or City Assessors is higher than zonal value established herein, such values shall be used as basis for computing the internal revenue tax.

This Order shall take effect immediately.

(Signed)VICTOR C. MACALINCAG

Acting Secretary of Finance RECOMMENDED BY:

(Signed)JOSE U. ONG

Commissioner of Internal Revenue -oOo-

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, DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND.

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


'RR' Residential Regular 'CC' Commercial Condominium 'RC' Residential Condominium 'I' Industrial 'CR' Commercial Regular 'X' Institutional 'A' Agricultural 'GL' Government Land 'APD' Area for Priority Development 'GP' General Purpose

-oOo-



BARANGAY: POBLACION (ZONE 1) Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 1,400.00

RR 1,000.00 GL

CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 1,400.00 RR 1,000.00 GL

CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 1,400.00 X 1,400.00

GLCLIMACO AVE JUNCTION - GOV LIM AVE CR 2,250.00

GLGOV. LIM AVE CLIMACO AVE - MAGAY ST CR 2,250.00

GLMAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 1,400.00

GLMERCADO ST T. CLAUDIO - GOV. LIM CR 2,250.00

GLM. CALIXTO ST MAGAY ST - SAN JOSE RD CR 2,250.00

GLR. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 1,400.00

GLTOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 2,000.00

RR 1,400.00 GL

ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 2,250.00 RR 1,400.00 GL




--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------P. BRILLANTES ST CLIMACO - LA PURISIMA CR 2,250.00

X 2,250.00 GL

BARCELONA ST GOV. LIM - P. BRILLANTES CR 2,250.00 RR 1,400.00

BUENAVISTA ST SAN JOSE RD - M. JALDON CR 1,400.00 RR 1,000.00

CAMPANER INTERIOR BRILLANTES - PURISIMA CR 1,400.00 RR 1,000.00 GL

MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 1,400.00 RR 1,000.00

GOV. ALVAREZ M. JALDON - LA PURISIMA CR 1,400.00 RR 1,000.00

GOV. LIM AVE CLIMACO - LA PURISIMA CR 2,250.00 RR 1,400.00

LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 2,250.00 RR 1,400.00 X 2,250.00

GLP. REYES ST GOV. LIM - P.BRILLANTES CR 2,250.00 RR 1,400.00 SAN JOSE ST J. CLIMACO - G. ALVAREZ CR 1,400.00

RR 1,000.00 X 1,000.00

GLTOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 2,250.00

RC 2,250.00 RR 1,400.00




--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------URDANETA ST GOV. LIM - BRILLANTES CR 2,250.00

RR 1,400.00 ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 2,250.00 RR 1,400.00




--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALMONTE ST GOV. LIM - T. CLAUDIO CR 1,400.00 CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 1,400.00

RR 1,000.00 CAMPANER ST LA PURISIMA - NUNEZ ST CR 1,400.00

RR 1,000.00 GL

GOV. ALVAREZ LA PURISIMA - VETERANS CR 1,400.00 RR 1,000.00

LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 2,000.00 RR 1,400.00 X 2,250.00

GLNUNEZ ST GOV. LIM - GOV. ALVAREZ CR 1,400.00

RR 1,000.00 TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 2,000.00

RR 1,400.00 RC 2,250.00

VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 2,000.00 RC 1,400.00

ALL OTHER STREETS ZONE 3 BARANGAY POBLACION CR 2,000.00 RR 1,400.00




--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------BARCELONA ST I. MAGNO - GOV. LIM AVE CR 2,250.00

RR 1,400.00 CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 1,400.00

RR 1,000.00 CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 1,400.00

RR 1,000.00 CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 2,250.00 CORCUERA SR PORT AREA - PILAR ST CR 1,400.00

RR 1,000.00 EAST RECLAIMED AREA PORT AREA - FORT PILAR GLGOV. ALVAREZ P. LORENZO - VETERANS CR 1,400.00

RR 1,000.00 X 1,400.00

GLGOV. LIM AVE LA PURISIMA - VETERANS CR 2,250.00

X 2,250.00 GL

I. MAGNO ST CLIMACO - P. LORENZO CR 2,250.00 GL

J. S. ALANO ST GOV. LIM - DON LORENZO CR 2,250.00 X 2,250.00

GLMA. CLARA ST VALDEROSA - ZARAGOZA CR 2,250.00

GLP. REYES ST GOV. LIM AVE - I. MAGNO CR 2,250.00 PETTIT BARRACKS VILLALOBOS - FORT PILAR X 1,400.00

GLPILAR ST DON LORENZO - VETERANS CR 2,000.00

RR 1,400.00 X 2,250.00

PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GLR. SOLIRAN ST CLIMACO - PUBLIC MARKET CR 2,250.00

GL


CITY OF ZAMBOANGA

D.O. No. 34-89


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------RIZAL ST MA. CLARA - VILLALOBOS CR 2,000.00

X 1,400.00 SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 1,400.00

RR 1,000.00 GL

URDANETA ST GOV. LIM AVE - I. MAGNO CR 2,250.00 VALDEROSA ST DON LORENZO - FORT PILAR CR 2,000.00

GLVETERANS AVE GOV. LIM AVE - FORT PILAR CR 2,000.00

RR 1,400.00 X 2,250.00

GLVILLALOBOS ST VALDEROSA - PILAR ST CR 1,400.00

RR 1,000.00 ZARAGOSA ST I. MAGNO - VILLALOBOS CR 2,250.00

RR 1,400.00 GL

ALL OTHER STREETS ZONE 4 BARANGAY POBLACION CR 2,000.00 RR 1,000.00



BARANGAY: ARENA BLANCO Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

GPA 2.00

BARANGAY: AYALA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------

CLASSI- INITIALSTREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

I 50.00 A 2.00

BARANGAY: BAGONG CALARIAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 110.00

X 110.00 GLGPA 2.00



BARANGAY: BALIWASAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------BALIWASAN CHICO CR 180.00

RR 150.00 X 180.00

BALIWASAN GRANDE CR 180.00 RR 150.00 X 180.00

RAJAH MUNDI CR 180.00 RR 150.00

I 180.00 J. JOHNSON ST CR 180.00

RR 150.00 SAN JOSE RD CR 180.00

RR 150.00 SUTERVILLE RRBALIWASAN SEASIDE RRALL OTHER STREETS RR 150.00

GP



BARANGAY: BALUNO Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: BOALAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------AREAS FRONTING IMPROVED ROADS RRALL OTHER STREETS RR 30.00

A 2.00

BARANGAY: BOLONG--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 1.50



BARANGAY: BUENAVISTA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 1.00

BARANGAY: BUNGIAO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 1.00

BARANGAY: BUSAY--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: CABALUAY Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 2.00

BARANGAY: CABATANGAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

A 2.00

BARANGAY: CACAO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: CALABASA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: LOWER CALARIAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 110.00

I 110.00 GLA

GP

BARANGAY: CAMPO ISLAM - RAJA MODA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 150.00

I 180.00



BARANGAY: CAPISAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: CAWIT--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

I 50.00 A 2.00

BARANGAY: CANELAR--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------M. JALDON ST RR 240.00

CR 800.00 RC 800.00 X 1,400.00

MORET X 240.00 GL

SAN JOSE RD RR 240.00 GOV. CAMINS AVE CR 500.00

RR 240.00 CLARET RRALL OTHER STREETS CR 500.00

RR 240.00



BARANGAY: CULIANAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


INTERIOR RRA 2.00

BARANGAY: CURUAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

INTERIOR RRA 2.00

BARANGAY: DITA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: DIVISORIA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 40.00 A 5.00

BARANGAY: DULIAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: GUISAO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: GUIWAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


CRA

BARANGAY: LA PAZ--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: LABUAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00 RR

GP



BARANGAY: LAMIHASAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: L GUA SACOL IS--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: LANDANG LAUM IS--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: LANZONES Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: LAPAKAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: LATUAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: LIMAONG CENTER Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: LIMPAPA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: LUBIGAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 1.00



BARANGAY: LUMAYANG Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: LUMBANGAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: LUNZURAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 40.00

A 3.00



BARANGAY: MAASIN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 2.00

BARANGAY: MALAGUTAY--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

A 2.00

BARANGAY: MAMPANG--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

I 70.00 A



BARANGAY: MANALIPA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: MANGUSO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: MANICAHAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 2.00



BARANGAY: MARIKI ISLAND Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS GL

BARANGAY: MERCEDES--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

A 2.00

BARANGAY: MUTI--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: PAMUCUTAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: PANGAPUYAN ISLAND--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: PANUBIGAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: PASILMATA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: PASONANCA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


X 170.00 GLA 5.00

BARANGAY: PATALON--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 2.00

BARANGAY: PUTIK--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 100.00

A 5.00



BARANGAY: QUINIPOT Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 1.00

BARANGAY: RECODO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 40.00

I 60.00 A 3.00

BARANGAY: RIO HONDO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL OTHER STREETS RR 120.00



BARANGAY: SALAAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------

A 2.00

BARANGAY: SAN JOSE -B NAVARRO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------R. T. LIM RR 130.00 X

BARANGAY: SAN JOSE GUSU--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 100.00

GL



BARANGAY: SAN ROQUE Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 5.00

BARANGAY: SANGALI--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 30.00

A 3.00

BARANGAY: SANTA BARBARA --------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------LUSTRE RR 140.00 STA. CATALINA RR 140.00

GLALL OTHER STREETS RR

CR 180.00 A



BARANGAY: SANTA CATALINA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------EVANGELISTA ST RR 120.00 TALON TALON LOOP CR 150.00 ALL OTHER STREETS I 130.00

RR 100.00 RR 100.00

BARANGAY: SANTA MARIA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------GOV. CAMINS AVE RR 190.00

CR 190.00 GOV. RAMOS AVE RR 150.00

X 190.00 GL

M. VICENTA RR 200.00 DE LEON RR 200.00 SAAVEDRA ST RR 150.00 ALL OTHER STREETS RR 150.00

A



BARANGAY: SANTO NINO Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


CR 200.00 A

BARANGAY: SIBULAO--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: SINUBONG--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: SINUNUC Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 2.00

BARANGAY: TAGASILAY--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS RR 20.00

A 2.00

BARANGAY: TAGUITI--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: TALABAAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 3.00

BARANGAY: TALISAYAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS I 3.00

A 2.00

BARANGAY: TALON TALON--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL OTHER STREETS RR 100.00

I 140.00 GL



BARANGAY: TALUKSAGAY Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL OTHER STREETS RR 20.00

A 2.00

BARANGAY: TETUAN--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------VETERANS AVE RR 200.00 CR 200.00

X 200.00 DON ALFARO RR 200.00 TETUAN HIGHWAY RR 200.00 CABATO ROAD RR 150.00 CANDIDO ST RR 150.00 ESTRADA ST RR 150.00 ATILANO RR 150.00 DON TORIBIO ST RR 150.00 BURGOS RR 150.00 NATIVIDAD ST RR 150.00 FALCATAN RR 150.00 ALL OTHER STREETS RR 100.00



BARANGAY: TICTAPUL Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 1.00

BARANGAY: TIGTABON--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREET A 1.00

BARANGAY: TOLOSA--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREET A 1.00



BARANGAY: TUGBUNGAN Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL

STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M.--------------------------------------------- --------------------------------------------- --------------------------- ---------------------TUGBUNGAN RR 100.00 TALON TALON RR 100.00 TALON TALON LOOP RR 100.00 ALL OTHER STREETS A 5.00

BARANGAY: TULUNGGATUNG--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: TIGBALABAG--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00



BARANGAY: TUMAGA Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


BARANGAY: TUMITUS--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 1.00

BARANGAY: TUMALUTAP--------------------------------------------- --------------------------------------------- --------------------------- ---------------------


--------------------------------------------- --------------------------------------------- --------------------------- ---------------------ALL STREETS A 2.00



BARANGAY: VITALI Effectivity Date 20-Jan-90

--------------------------------------------- --------------------------------------------- --------------------------- ---------------------CLASSI- INITIAL


A 2.00

========================= ========================= =============== ============ ========

CERAIN GUIDELINES IN THE IMPLEMENTATIONOF ZONAL VALUATION OF REAL PROPERTIES FOR

RDO 70 ZAMBOANGA CITY

Where in the approved listing of Zonal Values (For various classifications of Real Property), No value has beenprescribed for a particular classification, the Zonal Value prescribed for the same class of Real Property located inthe adjacent barangay of similar conditions shall be used.

In a barangay where no sale, exchange or other dispostion of land has been effected, the approved Zonal Valueof a similarly situated property in an adjacent barangay of similar conditions, shall be used.

In the event that an existing Barangay is divided into two or more Barangays, the Zonal Values prescribed for theexisting Barangay shall be used for the newly created Barangay.

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.

In Determining or Arriving at the Zonal Values for Condominiums and Townhouses, the value of the land as wellas 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 and improvements shall be given separate values. The ground floor of a Condominium shall be classified as commercial and 20% of the established value be addedthereto.

These are areas identified as areas for priority development certified to as such by the Housing and Land UseRegulatory Board (HLURB). If it is Utilized for Social Housing, it shall be certified to as such by the PresidentialCommissione on Urban Poor (PCUP).

1. No Previous Sale of Property of a Particular Classification.

2. No Previous Sale of Property of any Classification.

3. Division of a Barangay.

4. Commercial.

5. Values of Condominiums and Townhouses.

6. Area for Priority Development (APD).

The Zonal Values established herein shall apply in computing all internal revenue taxes provided that the CapitalGains Tax from sales, exchanges, or other disposition of real property located in Zamboanga City classified as capital assets, including "Pacto De Retro" sales and other forms of conditional sales, by individuals, estates and trust,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 computting all internal revenue taxes shall be 1) theFair Market Value as determined by the Commissioner of Internal Revenue (I.E. Zonal Values) or 2) the Fair MarketValue as shown in the schedule of values of the Provincial and City Assessors, whichever is higher.

7. Zonal Value or FMV Established in the Schedule of Values of Assessors.

Documents

zonal value