Republic of the Philippines DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE DEPARTMENT ORDER NO. 36-07 July 3, 2007 SUBJECT: TO: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN CEBU CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 81 (CEBU CITY NORTH) FOR INTERNAL REVENUE TAX PURPOSES. : All Internal Revenue Officers and Others Concerned. Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", authorizes 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (3rd Revision) within the jurisdiction of Revenue District Office No. 81 Cebu City North, Revenue Region No. 13 - Cebu City after public hearing was conducted on December 8, 2005 for the purpose. This Order is issued to implement the revised zonal values of properties for purposes of computing any internal revenue tax due on sale/transfer or any other disposition of real properties. The zonal values establishes herein shall apply provided the same is higher than (1) the fair market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in the duly notarized document of sale or transfer of real property. This Order shall take effect immediately. (signed) MARGARITO B. TEVES Secretary of Finance RECOMMENDED BY: (singed) LILIAN B. HEFTI OIC-Commissioner of Internal Revenue DEFINITION OF TERMS RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER 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. CLASSIFICATION LEGEND: CODE CLASSIFICATION CODE RR Residential Regualr GL Government Land CR Commercial Regular GP* General Purposes RC Residential Condominium I Industrial CC Commercial condominium X Institutional CL Cemetery Lot APD Area for Priority Development A Agricultural Lot PS Parking Slot AGRICULTURAL LANDS A1 Riceland Irrigated A26 Bamboo Land A2 Riceland Unirrigated A27 Peanut Land A3 Upland A28 Soy beans Land A4 Coco Land A29 Grape vineyard A5 Citrus Land A30 Pepper Land A6 Fishpond A31 Mineral Land A7 Swamp A32 Non Metallic mineral Land A8 Nipa Land A33 Coal Deposit A9 Cotton Land A34 African Oil Land A10 Cogon A35 Rubber Land A11 Abaca Land A36 Forest Land/Timber Land A12 Orchard A37 Horticultural Land A13 Pineapple Land A38 Salt Beds A14 Banana Land A39 Seashore A15 Pasture Land A40 Resort A16 Corn Land A41 Sandy/Stony A17 Sugar Land A42 Prawn pond A18 Tobacco Land A43 Sorghum A19 Cacao A44 Ipil-ipil A20 Lanzones A45 Kangkong A21 Durian A46 Zarate A22 Rambutan A47 Vegetable Land A23 Mango A48 Coffee A24 Mangrove A49 Mountainous / Hilly Areas A25 Camote/Cassava A50 Other Agricultural Lands RDO NO. 81 CEBU CITY - NORTH CITY/MUNICIPALITY: CEBU CITY D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: ADLAON (ADLAWON) STREET/SUBDIVISION ALL AREAS - CLASSI- 3RD REV FICATION ZV/SQM. RR 450.00 A50 160.00 A50 50.00 VICINITY - WATERSHED BARANGAY: AGSUNGOT STREET/SUBDIVISION ALL AREAS BARANGAY: APAS STREET/SUBDIVISION AMORES SUBD EDISON ST FIRST ST LAPU-LAPU ST FULTON ST GOV. CUENCO AVE LA GUARDIA LA GUARDIA EXT MARCONI ST PC HILLS PASTRANO SUBD ROAD TO BUSAY ROAD TO BUSAY ROAD TO CMP LAPULAPU NOTE: - WATERSHED CLASSI-3RD REVISION FICATION ZV/SQM. RR 450.00 A50 160.00 A50 50.00 - - VICINITY - CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. RR 7,500.00 SALINAS DRIVE-STEPHENSON RR * CR * RR 7,000.00 RR * CR * JUAN LUNA - MAHIGA BRIDGE CR 20,000.00 RR 10,000.00 RR * CR * RR * CR * FULTON STREET RR * CR * RR * RR 7,000.00 SALINAS-CEBU PLAZA RR * CR * CEBU PLAZA-EGGLINGS RR * CR * RR 7,000.00 CR 8,400.00 * - Located in Brgy Lahug as per RDO's justification D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: APAS (CONT.) STREET/SUBDIVISION SALINAS DRIVE - CLASSI-3RD REVISION FICATION ZV/SQM. RR * CR * RR * CR * RR 7,000.00 RR 7,000.00 RR 5,000.00 CR 6,000.00 RR 5,000.00 CR 6,000.00 RR 5,000.00 CR 6,000.00 RR 6,000.00 RR 5,000.00 CR 6,000.00 RR 5,000.00 CR 6,000.00 RR 6,000.00 RR 6,000.00 RR 6,500.00 RR 5,250.00 RR 4,500.00 RR 4,500.00 RR 4,500.00 RR 5,250.00 RR 7,000.00 RR 4,500.00 CR 6,000.00 VICINITY - SALINAS DRIVE EXT SAN ANTONIO VILL I SAN ANTONIO VILL II SAN MIGUEL ST ST. JAMES ST ST. LAURENCE ST ST. LAURENCE EXT STEPHENSON ST SITIO UCMA - ECIMHA 1ST ST 2ND ST 3RD ST 4TH ST SITIO PANABANG SITIO MAHAYAHAY SITIO CALBARYO SITIO PLAZA SITIO BACA ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES ALL OTHER STREETS NOTE: * - Located in Brgy Lahug as per RDO's justification BARANGAY: BABAG - D.O. No. 36-07 Effectivity Date 22-Oct-07 - - WATERSHED CLASSI-3RD REVISION FICATION ZV/SQM. RR 1,300.00 RR 1,300.00 RR 1,600.00 RR 1,600.00 RR 850.00 RR 1,650.00 RR 1,500.00 RR 2,000.00 RR 1,200.00 A50 160.00 A50 50.00 - - STREET/SUBDIVISION VICINITY LAHUG TAWAGAN ROAD MALUBOG HIGHWAY BABAG I BUSAY ROAD BABAG II BUSAY ROAD - BANILAD BONBON ROAD NAWNAWAN MALUBOG NEAR SCHOOL SITE ALL SOCIALIZED HOUSING SUBD. ALL OTHER SUBDIVISIONS ALL OTHER AREAS (ALL OTHER W/IN STREETS) BRGY PROPER BARANGAY: BACAYAN - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ADERAN VILLAGE RR 3,050.00 ALONG PROV'L RD TIGBAO BR-BDRY BRGY PIT-OS RR 4,100.00 ASGROW COUNTRY ESTATE RR 2,500.00 HIDDEN VIEW SUBD I RR 3,000.00 HIDDEN VIEW SUBD II RR 3,000.00 RD - HIDDEN VIEW & JOYVILLE SUBD RR 3,250.00 JOYVILLE SUBD RR 3,500.00 LIGAYA HOMES SUBD RR 4,000.00 PRISTINA NORTH SUBDIVISION RR 7,600.00 VILLA DEL RIO SUBD RR 4,500.00 VILLA LEYSON SUBD. RR 3,500.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 2,000.00 ALL OTHER SUBDIVISION RR 2,100.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 2,100.00 A50 1,400.00 RESOURCES RESIDENTIAL CONDO RC 20,000.00 PARKING SLOT RESOURCES RESIDENTIAL CONDO PS 5,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: BANILAD - D.O. No. 36-07 Effectivity Date 22-Oct-07 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. A BONIFACIO ST GOV. CUENCO AVE-MANDAUE BDRY CR 12,000.00 GOV. CUENCO AVE-MANDAUE BDRY RR 8,000.00 DONA RITA RR 7,750.00 EL DORADO VILL/DORADO I VILL RR 7,750.00 GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 15,500.00 HOLY FAMILY NEAR STO NINO RR 7,400.00 HOLY FAMILY NEAR EL DORADO RR 7,400.00 M LUISA P1 EULALIA RR 8,000.00 M LUISA P1 LUIS RR 8,000.00 M LUISA P1 MELISSA RR 8,000.00 M LUISA P1 P ANANIAL RR 8,000.00 M LUISA P1 P EMILIO RR 8,000.00 M LUISA P1 P JOHN RR 8,000.00 M LUISA P1 P LUCY RR 8,000.00 M LUISA P1 P MARIA RR 8,000.00 M LUISA P1 P MIGUEL RR 8,000.00 M LUISA P1 ROSEBUD RR 8,000.00 M LUISA P2 P MARIANO RR 8,000.00 M LUISA P2 P DON SERGIO RR 8,000.00 M LUISA P1 ANNABELLE RR 8,000.00 M LUISA P2 P STEPHANY RR 8,000.00 M LUISA ESTATE PARK PH II RR 8,000.00 M LUISA ESTATE PARK PH III RR 8,000.00 M LUISA ESTATE PARK PH IV RR 8,000.00 M LUISA ESTATE PARK PH V RR 8,000.00 M LUISA ESTATE PARK PH VI RR 8,000.00 M LUISA ESTATE PARK PH VII RR 8,000.00 M LUISA ESTATE PARK PH VIII HILLTOP RR 8,000.00 VALLEY RR 6,000.00 CLIFF RR 4,000.00 M LUISA ESTATE PARK PH IXHILLTOP RR 8,000.00 VALLEY RR 6,000.00 M LUISA ESTATE PARK PH XHILLTOP RR 8,000.00 VALLEY RR 6,000.00 M LUISA ESTATE PARK PH XIVALLEY RR 6,000.00 CLIFF RR 4,000.00 ROAD M LUISA EST PARK RR 13,000.00 STO NINO VILLAGE RR 9,000.00 ALL OTHER AREAS RR 8,000.00 THE CREST EXECUTIVE PENTHOUSE CONDO RC 30,000.00 PARKING SLOT THE CREST EXEC PENTHOUSE CONDO PS 12,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: BINALIW - - - D.O. No. 36-07 Effectivity Date 22-Oct-07 - - CLASSI-3RD REVISION FICATION ZV/SQM. RR 3,500.00 RR 3,500.00 RR 2,800.00 RR 1,300.00 RR 550.00 A50 160.00 STREET/SUBDIVISION VICINITY SAN LORENZO SUBD WOODLANDS SUBD. ALL OTHER SUBDIVISIONS ALL SOCIALIZED HOUSING SUBDIVISIONS ALL AREAS BARANGAY: BUDLA-AN (POB) - - BARANGAY: BUSAY (POB) - - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. MA. LUISA PARK PHASE V RR 5,000.00 ROAD TO BUDLAAN ELEM SCH. - BOUNDARY A50 500.00 SITIO KANGMAYA RR 700.00 A50 500.00 SITIO TAC-AN TO BUDLAAN ELEM SCHOOL RR 1,200.00 ALL SOCIALIZED HOUSING SUBD RR 1,300.00 ALL OTHER SUBDIVISIONS RR 2,800.00 ALL OTHER AREAS (ALL OTHER STREETS) A50 500.00 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. EGGLING'S SUBD RR 3,000.00 GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR 3,000.00 HILLTOP SUBD RR 3,000.00 MA LUISA ESTATE PARK PHASE VI PART RR 8,000.00 PHASE IX (VALLEY) RR 6,000.00 PHASE IX (HILLTOP) RR 8,000.00 PHASE IX (MIDLAND) RR 8,000.00 PLAZAVILLE RR 3,000.00 PROV GOVERNMENT SUBD. RR 3,000.00 DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR 1,200.00 GRAJE-EGGLING'S RES RR 2,000.00 EGGLING'S-LAHUG RR 2,000.00 STO. NINO PBN VILLAGE (PLAZA HOUSING) RR 3,000.00 ALL OTHER SUBDIVISIONS RR 3,000.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 1,300.00 ALL OTHER AREAS RR 1,300.00 A50 900.00 YUMPIL TOWER RC 20,000.00 PARKING SLOT YUMPIL TOWER PS 4,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: CAMBINOCOT - - STREET/SUBDIVISION ALL AREAS CLASSI-3RD REVISION FICATION ZV/SQM. RR 300.00 A50 130.00 A50 50.00 VICINITY - WATERSHED BARANGAY: CAPITOL SITE (POB) - - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR * GUADALUPE RIVER-WALING ST CR * CAPITOL CEBU CY ZOO VILLALON RES-CCG RR 8,000.00 ESCARIO-VILLALON RES RR 8,000.00 CLAVANO ST ESCARIO ST-MONTALBAN SUBD RR 8,000.00 JUNC RD-CEBU CITY ZOO (JUNC RR RD-CCG)8,000.00 DON GIL GARCIA ST B RODRIGUEZ STREET CR * DON GIL GARCIA EXT CR 10,000.00 DON J AVILA ST RODRIGUEZ-OSMENA CR * OSMENA BLVD-KAMPUTHAW BDRY CR 10,000.00 DON MARIANO CUI ST (GIL)NESCARIO-B RODRIGUEZ CR * EAST CAPITOL SITE CR 10,000.00 F RAMOS EXT MA. CRISTINA ST CR 10,000.00 GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 23,500.00 JUANA OSMENA ST MAXILOM-ABOITIZ CR 12,000.00 ABOITIZ-N ESCARIO CR 12,000.00 ESCARIO-JUNCTION ROAD RR 7,000.00 JUNCTION-CCGC RR 7,000.00 J LLORENTE ST WALING-WALING - OSMENA CR * OSMENA BLVD-J. OSMENA CR 15,000.00 M VELEZ EXT (M VELEZ ST) GUAD RVR-DON G GARCIA CR 10,000.00 MA CRISTINA ST (MP YAP) CR 15,000.00 MA CRISTINA EXT CR 15,000.00 MANUEL ZOSA ST (GOV ROSAS) CR 15,000.00 MIRASOL ST CR * N. ESCARIO ST J OSMENA- G GARCIA CR 15,000.00 N. ESCARIO EXT CR * N.RAFOLS ST CR 15,000.00 ORCHID ST N ESCARIO-JASMIN CR * P RODRIGUEZ CR * PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 23,500.00 WALINGWALING CR * ALL OTHER STREETS RR 7,000.00 CR 10,000.00 NOTE: * - Cancelled - identified under RDO 82 as per RDO's justification BARANGAY: CARRETA - D.O. No. 36-07 Effectivity Date 22-Oct-07 - - STREET/SUBDIVISION GEN MAXILOM AVE GEN MAXILOM AVE MJ CUENCO AVE ALL OTHER STREETS CLASSI-3RD REVISION FICATION ZV/SQM. CR 11,850.00 CR 11,850.00 CR 8,400.00 RR 4,500.00 CR 7,000.00 RR 3,500.00 VICINITY B CATH CEM-MJ CUENCO MJ CUENCO-P CANAL MAXILOM-C CREEK INTERIOR AREAS BARANGAY: CEBU PORT CENTER - - CLASSI-3RD REVISION FICATION ZV/SQM. CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 17,500.00 CR 15,200.00 CR 15,200.00 CR 15,200.00 CR 20,400.00 CR 15,200.00 CR 17,500.00 CR 15,200.00 CR 15,200.00 STREET/SUBDIVISION VICINITY 1ST ST (3RD AVE EXT) 2ND ST (6TH AVE EXT) 3RD ST EAST (ROAD WEST 1) 3RD ST WEST (ROAD EAST 1) 4TH ST (ROAD 5) 5TH ST EAST (AD EAST 3) 5TH ST WEST (AD WEST 3) 6TH ST (3RD AVE) BARANGAY ST (1ST ST) CABAHUG ST (2ND ST) CITY HALL CIVIC CENTER T. PADILLA ST 7TH ST (13TH ST) S OSMENA JR. AVE 2ND AVENUE PORT CENTRE AVE (10TH) 10TH ST (6TH ST) SAN JOSE DELA MONTANA LUDO MEM. PARK QUEEN CITY GARDENS BANGKA ST BARKO ST D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: CEBU PORT CENTER (CONT.) - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. HUMABON AVENUE (4TH AVE) CR 15,200.00 INDEPENDENCIA ST (3RD ST) CR 17,500.00 KALIPAYAN ST (8TH ST) CR 17,500.00 LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑA CR 15,200.00 MIXED/BALINTAWAK-MAG CR 16,000.00 LAPU-LAPU LOOP (6TH AVE) CR 15,200.00 PEPSI ST (8TH AVE) CR 15,200.00 PORT AREA QUEZON BLVD CR 17,500.00 ARELLANO BLVD (1ST AVE) CR 17,500.00 1ST AVE (6TH SVE) CR 14,200.00 OSMENA JR. AVE CR 17,500.00 T. PADILLA EXT CR 14,200.00 PORT CENTER AVE (5TH AVE) CR 15,200.00 PORT CENTER AVE 10 AVE CR S. OSMENA JR AVE (2ND AVE) SUPERBLOCK CR 17,500.00 MIXED CR 15,200.00 SAN JOSE DELA MONTANA AVE CR 18,500.00 STP COURT (6TH AVE) CR 17,500.00 ALL OTHER STREETS CR 14,200.00 CIFC CONDO CC 40,000.00 PARKING SLOT CIFC CONDO PS 15,200.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: CENTRAL POB (PROPER) - (STO. - D.O. No. 36-07 Effectivity Date NIÑO) 22-Oct-07 - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. COLON ST OSMENA-JAKOSALEM CR 30,000.00 D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI-MAGALLANES) CR 30,000.00 COLON-LEGASPI ST (COLON-Q BLVD) CR 30,000.00 MAGALLANES - QUEZON BLVD CR * F GONZALES ST MAGALLANES - MC BRIONES CR * MC BRIONES - WHARF CR * PRES OSMENA - WHARF CR * JUEZ BORROMEO ST P LOPEZ-V GULLAS CR * LEGASPI ST COLON-V GULLAS CR 30,000.00 V GULLAS-JAKOSALEM CR 30,000.00 JAKOSALEM=-P BURGOS CR 30,000.00 LINCOLN ST PLARIDEL-F GONZALES CR * MABINI V GULLAS-URDANETA CR 30,000.00 MAGALLANES ST V GULLAS-JAKOSALEM CR * P LOPES-V GULLAS CR * D JAKOSALEM-P BURGOS CR * MC BRIONES ST PLARIDEL - F. GONZALES CR * F. GONZALES - MAGALLANES CR * P BURGOS ST URDANETA-OSMENA BLVD CR 30,000.00 PRES OSMENA-WHARF CR * URDANETA-WHARF CR ** V GULLAS-URDANETA CR 30,000.00 P GOMEZ ST JAKOSALEM-MABINI CR 30,000.00 P GULLAS ST J LUNA-J BORROMEO CR * P LOPEZ ST COLON-BALINTAWAK CR * BORROMEO-MAGALLANES CR * BALINTAWAK-BORROMEO CR * BALINTAWAK-MAGALLANES CR * PLARIDEL EXT LEGASPI-P OSMENA BLVD CR 30,000.00 PLARIDEL ST OSMENA-MC BRIONES CR * PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 30,000.00 V GULLAS-JAKOSALEM CR 30,000.00 V GULLAS-P BURGOS CR *** COLON-V GULLAS CR 30,000.00 V GULLAS ST LEGASPI-A MABINI CR 30,000.00 OSMENA BLVD-LEGASPI (MAGALLANES-LEGASPI) CR 30,000.00 ALL OTHER STREETS CR 25,000.00 CITY SAVINGS FINANCIAL PLAZA CC 40,000.00 PARKING SLOT CITY SAVINGS FINANCIAL PLAZAPS 30,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 NOTE: As per RDO's justification * - Cancelled - identified under RDO 82 ** - Vicinity - Urdaneta to Osmena Blvd *** - Vicinity - V. Gullas to D. Jakosalem and D. Jakosalem to P. Burgos D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: COGON CENTRAL STREET/SUBDIVISION D JAKOSALEM ST F RAMOS ST F RAMOS ST - CLASSI-3RD REVISION FICATION ZV/SQM. CR 13,300.00 CR 17,300.00 CR * CR 13,300.00 CR 11,100.00 CR 23,500.00 CR * CR 13,300.00 CR 13,300.00 CR 12,000.00 CR 10,600.00 VICINITY LANDON-GEN MAXILOM MAXILOM-VILLANUEVA PELAEZ-JUNQUERA VILLANUEVA-JAKOSALEM F RAMOS-JAKOSALEM J OSMENA- JAKOSALEM ST QUEENS ROAD GEN ECHAVEZ EXT GEN MAXILOM AVE GEN. JUNQUERA EXT RR LANDON ST V RANUDO ST ALL OTHER STREETS BARANGAY: DAY-AS - JUNQUERA-JAKOSALEM F RAMOS-JAKOSALEM - - IMUS ST SIKATUNA ST T. PADILLA ST ALL OTHER STREETS CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. JAKOSALEM-SIKATUNA CR 12,000.00 F RAMOS-P DEL ROSARIO CR 12,000.00 P DEL ROSARIO-BONIFACIO CR 12,000.00 JAKOSALEM - BRGY T. PADILLA BDRY CR (sikatuna) 14,000.00 BONIFACIO-ZAPATERA BDY (T Padilla-Bonifacio) CR 12,000.00 SIKATUNA ST - BRGY T. PADILLACR BDRY 14,000.00 CR 12,000.00 BARANGAY: GUBA - - - STREET/SUBDIVISION BONIFACIO ST D JAKOSALEM ST STREET/SUBDIVISION ALL AREAS CLASSI-3RD REVISION FICATION ZV/SQM. RR 500.00 A50 150.00 A50 50.00 VICINITY - WATERSHED NOTE: * - Cancelled - No such vicinity as per RDO's justification D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: HIPPODROMO STREET/SUBDIVISION CEBU BUSINESS PARK HIPODROMO VILLAGE - CLASSI-3RD REVISION FICATION ZV/SQM. CR 31,500.00 CR * CR 31,500.00 CR 31,500.00 CR 31,500.00 CR 31,500.00 CR 31,500.00 CR * CR 31,500.00 CR 31,500.00 CR * CR 31,500.00 CR * CR 31,500.00 CR 31,500.00 RR 8,000.00 CR 10,000.00 CR 23,500.00 CR ** CR ** CR 25,000.00 RR 8,000.00 CR 10,000.00 CR 10,000.00 RR 8,000.00 VICINITY LOT NO. 2 RD LOT NOS. 1, 3 & 4 LOT NOS. 5-16 LOT NOS. 17-23 LOT NOS. 25-27 LOT NOS 24, 28-32 & 34 LOT 35-37 RD LOT 33 & 38 LOT NOS 39-41 LOT NOS. 42 - 52 RD LOT NOS. 53 & 54 LOT NO. 55 RD LOT NOS 56, 57 & 59 LOT NOS 58, 60-64 LOT NOS. 65-75 ALL STREETS MAXILOM AVENUE M CUENCO AVE ACCESS ROAD TO AYALA ROAD TO HIPODROMO ACCESS ROAD TO AYALA MJ CUENCO AVENUE ALL OTHER STREETS BARANGAY: KALUBIHAN (POB) STREET/SUBDIVISION SANCIANGKO ST COLON ST PRES. OSMEÑA BLVD PELAEZ ST GEN JUNQUERA ST ALL OTHER STREETS - CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. OSMEÑA BLVD - GEN JUNQUERACR ST 16,000.00 OSMEÑA BLVD - GEN JUNQUERACR ST 30,000.00 V GULLAS ST - SANCIANGKO ST CR 30,000.00 COLON ST - SANCIANGKO ST CR 30,000.00 COLON ST - SANCIANGKO ST CR 30,000.00 CR 16,000.00 NOTE: * - Cancelled - Not for Sale as per RDO's justification ** - reclassified to Access Road to Ayala (St), vicinity - MJ Cuenco Avenue BARANGAY: KAMAGAYAN (POB) STREET/SUBDIVISION D JAKOSALEM ST DON PEDRO CUI EXT JUNQUERA ST P DEL ROSARIO ST PELAEZ ST PRES OSMENA BLVD SANCIANGKO ST ALL OTHER STREETS D.O. No. 36-07 Effectivity Date 22-Oct-07 - CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. P DEL ROSARIO-SANCIANGKO CR * P DEL ROSARIO-BONIFACIO CR 10,000.00 BONIFACIO-SANCIANGCO ST CR 10,000.00 P DEL ROSARIO-JAKOSALEM (LANDONCR DEL 8,000.00 ROSARIO) P DEL ROSARIO-SANCIANGKO CR 15,000.00 JUNQUERA-JAKOSALEM CR 20,000.00 PRES OSMENA-JUNQUERA CR 20,000.00 CREED ALLEY CR 15,000.00 P DEL ROSARIO-SANCIANGKO (RCR LANDON-OSMENA 15,000.00 BLVD) STA. RITA ALLEY CREEK CR 15,000.00 P DEL ROSARIO-SANCIANGKO CR 30,000.00 OSMENA-JUNQUERA CR 16,000.00 JUNQUERA ST-D JAKOSALEM CR 16,000.00 CR 8,000.00 BARANGAY: KAMPUTHAW - - STREET/SUBDIVISION CLASSI-3RD REVISION FICATION ZV/SQM. CR 6,250.00 CR 6,500.00 RR 5,250.00 CR 6,250.00 RR 5,250.00 CR 6,250.00 CR 17,500.00 CR 17,500.00 CR 17,500.00 CR 17,500.00 CR 17,500.00 CR 17,500.00 CR ** CR 11,250.00 CR 11,500.00 RR 6,250.00 RR 5,250.00 CR 6,250.00 CR 17,500.00 CR 6,500.00 VICINITY A MORALES ST A TOJONG ABANDONED ROAD ESCARIO - C S ROSAL CS ROSAL - A REYES ACACIA ST SAMPAGUITA ALONG MAGELLAN HOTEL LOT NOS 14 & 15 LOT NO 16 LOT NOS 17 & 19 LOT NOS 20 - 22 LOT NOS 23-27 LOT NOS 28-32 RD LOT NOS 33-37 ACCESS RD CEBU BUS. PARK ACCESS ROAD TO AYALA ALU COMPOUND APITONG ST ARCH REYES AVE CS ROSAL ST GORORDO-ESCARIO A. MORALES NOTE: As per RDO's justification * - Vicinity - P del Rosario to Bonifacio St and Bonifacio St to Sanciangko St ** - Cancelled BARANGAY: KAMPUTHAW (CONT.) - D.O. No. 36-07 Effectivity Date 22-Oct-07 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. CASING COMPOUND RR 5,000.00 CEBU BUSINESS PARK LOT NOS 1-13 CR 23,750.00 D JAKOSALEM ST GEN MAXILOM--GORORDO AVE CR 11,000.00 DIGNOS COMPOUND RR 6,500.00 DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINA RR 6,350.00 TOJONG-ARCHBISHOP REYES AVE CR 8,650.00 RD - PERPETUAL SUC HOSPITAL CR 6,650.00 PERPERTUAL HOSP.- V. ESCARIO CR ST 6,650.00 DORIA SOLON PVT. ROAD RR 4,150.00 CR 5,150.00 DR. L. TOJONG ST (TINDALO ST) RR 5,650.00 CR 6,650.00 ELIZABETH POND ST CR 5,750.00 ELIZABETH POND EXT CR 5,750.00 FATHER R. RHAMAN ST CR 7,500.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 23,500.00 JAKOSALEM-GORORDO CR 23,500.00 ECHAVES-ROM CATH CEM CR 14,500.00 GONZALES COMPOUND RR 6,650.00 GONZALES PVT ROAD RR 6,650.00 GONZALES SUBD RR 5,100.00 GORORDO AVE N ESCARIO-G MAXILOM AVE CR 18,000.00 PADGET-N. ESCARIO ST (PADGET-GEN. CR 15,000.00 MAXILOM) JOSE R. REYES ST RR 6,650.00 JUANA OSMENA ST ABOITIZ-GEN MAXILOM CR 7,000.00 J. OSMENA EXT-ESCARIO RR 6,000.00 CR 7,000.00 ESCARIO - ABOIKTIZ RR 6,000.00 CR 7,000.00 J. OSMENA EXT - PUROK 8 RR 5,650.00 CR 6,650.00 JUANA OSMENA EXT 1-4 RR 4,250.00 CR 5,250.00 KAMAGONG ST ARCH REYES AVE RR 5,650.00 CR 6,650.00 M. GUTIANUY ST CR 8,150.00 MA CRISTINA ST CR 6,650.00 MANALO ST PD-INC CHURCH CR 7,650.00 MARIPOSA ST RR 5,650.00 CR 6,650.00 MARTINEZ CPD RR 5,250.00 MIDDLE (MEDDLE) ROAD CR 7,500.00 BARANGAY: KAMPUTHAW (CONT.) - - D.O. No. 36-07 Effectivity Date 22-Oct-07 - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. MOLAVE ST RR 5,750.00 CR 6,750.00 MONTALBAN SUBD RR 4,250.00 CR 5,250.00 NC ESCARIO ST J OSMENA-BRIDGE CR 11,760.00 ESCARIO BRIDGE-GORORDO AVECR 11,375.00 GORORDO AVE-ARCH REYES AVECR 7,650.00 NC ESCARIO EXT 1-3 RR 4,250.00 CR 5,250.00 QUEENS ROAD RR 6,500.00 CR 7,500.00 QUEENS ROAD EXT CR 7,500.00 R ABOITIZ J OSMENA-GEN MAXILOM CR 6,500.00 RR 5,500.00 RD TO MAGELLAN HOTEL CR 10,750.00 RD TO PERPETUAL SUC HOSP CR 6,500.00 ROAD TO PUROK PUROK 8-J OSMENA RR 5,500.00 CR 6,500.00 SANCIANGKO ST ESCARIO - GORORDO CR 6,500.00 SUNRISE ST RR 5,500.00 CR 6,500.00 UNCHUAN ST RR 5,500.00 CR 6,500.00 WALING-WALING RR 5,500.00 CR 6,500.00 ALL OTHER SUBDIVISION RR 7,000.00 ALL OTHER STREETS RR 4,150.00 CR 5,150.00 GOLDEN PEAK CONDO CC 40,000.00 PARKING SLOT GOLDEN PEAK CONDO PS 18,000.00 RICHMOND PLAZA CENTER CONDO RC 30,000.00 PARKING SLOT RICHMOND PLAZA CENTER CONDO PS 11,000.00 TRINITY PLAZA TOWER CONDO RC 30,000.00 PARKING SLOT TRINITY PLAZA TOWER CONDO PS 6,500.00 SACRIS CONDOMINIUM RC 25,000.00 PARKING SLOT SACRIS CONDOMINIUM PS 6,500.00 WINLAND TOWERS I, II, III RC 20,000.00 PARKING SLOT WINLAND TOWERS I, II, III PS 6,500.00 YALI CONDOMINIUM RC 20,000.00 PARKING SLOT YALI CONDOMINIUM PS 6,500.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: KASAMBAGAN - - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. AGUSTINES COMPOUND RR 5,875.00 ALMENDRAS ST RR 5,250.00 BAUHINIA SUBD RR 6,500.00 DIEGO SILANG ST RR 5,100.00 EDROS ST RR 5,100.00 ESCANO SUBD RR 5,250.00 F CABAHUG ST J LUNA-VILLA AURORA(J LUNA-AYALA CR PRO) 9,000.00 J LUNA-VILLA AURORA RR 7,000.00 GOCHAN - POTVILLE RR 6,750.00 FIRST ST CR 5,000.00 FOURTH ST RR 5,250.00 GARCIA SUBD RR 4,875.00 GEN LIM F ROXAS - P QUIRINO RR 5,250.00 GENTLE BREEZE SUBD RR 5,000.00 GO LAM DRIVE ST J LUNA-IPI CR 4,900.00 RR 3,900.00 GOV M CUENCO J LUNA-MAHIGA RIVER CR 20,000.00 GOLDEN SUN DRIVE RR 5,100.00 GOLF COUNTRY CLUB CR 8,250.00 IPI COMPOUND CR 6,375.00 JARUCHEMIC COMPOUND RR 5,000.00 JUAN LUNA AVE A REYES AVE- F CABAHUG CR 17,000.00 KATIPUNAN LBR CORP SUBD. RR 3,875.00 CR 4,875.00 MARTINEZ SUBD RR 4,875.00 NEW HOME DRIVE RR 5,125.00 CR 6,125.00 NEW FRONTIER ST RR 5,250.00 OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR 7,315.00 CR 8,315.00 OUANO SUBD RR 4,250.00 CR 5,250.00 PANAGDAIT SUBD RR 2,875.00 CR 3,875.00 PARADISE VILLAGE RR 6,500.00 CR 7,500.00 PARAY SUBD RR 4,625.00 CR 5,625.00 POTVILLE SUBD RR 5,000.00 PRES LAUREL ST PRES MAGSAYSAY RR 5,815.00 PRES OSMENA ST P ROXAS-P QUIRINO RR 5,500.00 PRES QUEZON ST P MAGSAYSAY-CABAHUG RR 5,500.00 PRES ROXAS GEN LIM-F CABAHUG RR 5,500.00 BARANGAY: KASAMBAGAN (CONT.) - D.O. No. 36-07 Effectivity Date 22-Oct-07 - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. PRES AGUINALDO ST RR 5,500.00 PRES QUIRINO ST GEN LIM-F CABAHUG RR 5,500.00 PRES MAGSAYSAY ST RR 5,500.00 ROAD TO ST MICHAEL SUBD RR 5,500.00 ROAD TO VECO COMPOUND RR 4,500.00 CR 5,500.00 SAN MIGUEL CORP CMPD RR 4,500.00 CR 5,500.00 SECOND ST RR 4,500.00 CR 5,500.00 ST MICHAEL SUBD RR 4,375.00 CR 5,375.00 STA LUCIA SUBD RR 5,375.00 SY LIANCO COMPOUND RR 4,815.00 CR 5,815.00 TANDANG SORA ST. RR 5,250.00 THIRD ST RR 5,250.00 T. BERLIN ST RR 5,250.00 TRES BORCES PADRES EXT RR 5,250.00 TRES BORCES EXT RR 5,250.00 VILLA AURORA SUBD RR 4,250.00 CR 5,250.00 YAP COMPOUND RR 5,500.00 ALL OTHER STREETS RR 3,850.00 CR 4,875.00 ALL OTHER SUBDIVISION RR 2,875.00 EAST AURORA TOWER CONDO RC 28,000.00 PARKING SLOT EAST AURORA TOWER CONDOMINIUM PS 9,000.00 PDI CONDOMINIUM CC 30,000.00 PARKING SLOT PDI CONDOMINIUM PS 20,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: LAHUG (POB) - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. AMON TRADING PORT RR 5,500.00 ARCH REYES AVE CR 17,500.00 BEVERLY GLEN SUBD RR 6,375.00 BEVERLY HILLS SUBD RR 6,625.00 BUFFALO GOLF COURSE RR 5,500.00 CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR 3,500.00 BEVERLY HILLS - OPRA VILL CR 3,900.00 OPRA VILLE VILLA APAS RR 3,750.00 DON MARCELO REGNER ST RR 4,750.00 DONA MODESTA SINGSON GAISANO ST RR 7,650.00 EDISON ST SALINAS DRIVE-STEPHENSON RR 6,000.00 CR 7,000.00 ELISA VALLEY SUBD RR 5,250.00 FULTON ST RR 6,000.00 CR 7,000.00 GEMSVILLE SUBD RR 5,250.00 GORORDO AVE SALINAS-PADGET CMPD CR 11,000.00 RR 10,000.00 GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY RR 5,125.00 GOTIANUY SUBD RR 5,250.00 GREENVALLEY SUBD TO CAMP MARINA RR 5,250.00 JUANA ST RR 5,750.00 KAMAGONG ST RR 5,000.00 BBRC - ARCH REYES AVE CR 8,750.00 LA GUARDIA RR 6,500.00 CR 7,300.00 LA GUARDIA EXT RR 6,500.00 CR 7,000.00 MANUEL DY SUBD RR 5,250.00 MARCONI ST FULTON ST RR 6,500.00 CR 7,000.00 MOLAVE ST RR 5,250.00 OPRA VILLAGE RR 4,750.00 BC HOMES (PC HOMES) RR 5,250.00 PADGET COMPOUND ROAD RR 5,250.00 PC HILLS RR 7,000.00 PEACE VALLEY ROAD TO CAMP MARINA RR 5,250.00 RD TO BOY SCOUT CAMP RR 5,000.00 RD TO HOLY FAMILY RETREAT HOUSE RR 5,000.00 RD TO VILLAR RECORDING RR 5,000.00 ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR 7,500.00 CR 8,600.00 CEBU PLAZA-EGGLINGS RR 5,000.00 CR 6,000.00 BARANGAY: LAHUG (POB) - - (Continuation) D.O. No. 36-07 Effectivity Date 22-Oct-07 - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. RD TO GREEN VALLEY RR 4,875.00 ROSAL ST RR 4,250.00 SALINAS DRIVE JUNCTION GORORDO - BBRC CR 10,250.00 RR 6,750.00 BBRC-ARCH REYES AVE (BDRY) CR 14,600.00 RR 13,000.00 SALINAS DRIVE EXT JUNCTION GORORDO - DEAD END CR 11,000.00 RR 10,000.00 SANJER CASVILLE SUBD RR 5,250.00 SANSON SUBD RR 5,250.00 SENO SUBD RR 4,500.00 SUNSET SUBD RR 4,500.00 UNCHUAN SUBD RR 4,500.00 VILLALON SUBD RR 4,500.00 ALL OTHER SUBDIVISION RR 4,500.00 ALL OTHER STREETS RR 3,500.00 CR 3,900.00 CITY LIGHTS GARDEN TOWERS CONDO 1, 2, 3 & 4 RC 60,000.00 PARKING SLOT CITY LIGHTS GARDEN TOWERS CONDO PS 1, 6,000.00 2, 3 & 4 PARK CITY CENTRAL CONDO RC 25,000.00 PARKING SLOT PARK CITY CENTRAL CONDO PS 5,500.00 PILAPIL TOWNHOMES CONDO RC 25,000.00 PARKING SLOT PILAPIL TOWNHOMES CONDO PS 5,500.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: LOREGA (LOREGA SAN MIGUEL) STREET/SUBDIVISION CORTES SUBD GEN ECHAVEZ ST GEN ECHAVEZ EXT GEN MAXILOM AVE GEN LOREGA M. J. CUENCO AVENUE SAN MIGUEL ST VILLA SUBDIVISION ALL OTHER STREETS ALL OTHER SUBDIVISION BARANGAY: LUSARAN - - CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. RR 5,750.00 MAXILOM-LAHUG CREEK CR 6,000.00 M.J CUENCO AVE CR 8,650.00 SAN MIGUEL-G ECHAVES ST CR 6,000.00 ECHAVEZ-MJ CUENCO CR 14,500.00 ECHAVEZ-MJ CUENCO RR 5,750.00 MAXILOM - GEN. LOREGA CR 13,000.00 SAN JOSE-MJ CUENCO RR 5,750.00 RR 5,750.00 RR 5,600.00 CR 6,000.00 RR 5,750.00 D.O. No. 36-07 Effectivity Date 22-Oct-07 - WATERSHED CLASSI-3RD REVISION FICATION ZV/SQM. RR 800.00 A50 160.00 A50 50.00 BARANGAY: BO. LUZ - - - BARANGAY: MABINI - - - STREET/SUBDIVISION ALL AREAS VICINITY - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ACCESS ROAD TO AYALA RR 10,000.00 CR 15,700.00 ARCH REYES AVE N. ESCARIO - J. LUNA AVE CR 18,200.00 CABANTAN ST ARCH REYES - NEW ERA RR 10,000.00 CR 12,000.00 CEBU BUSINESS PARK LOT NO 1 CR 31,500.00 LOT NOS 4-6 CR 31,500.00 ROAD LOT NOS 2,3,5,7 & 8 CR 31,500.00 LOT NO 9 CR 31,500.00 LOT NOS 10-16 CR 34,000.00 LOT NOS 18-22 CR 34,000.00 LOT NOS 24-31 CR 34,000.00 LOT NO. 34 CR 34,000.00 ROAD LOT NOS 17,23,32 & 33 CR * JUAN LUNA ACCESS TO AYALA RR ** JUAN LUNA AVE ARCH REYES - NEW ERA CR 17,000.00 NEW ERA ST CABANTAN ST - J. LUNA RR 10,000.00 PAG-IBIG WTC TOWER RC 40,000.00 PARKING SLOT PAG-IBIG WTC TOWER PS 25,000.00 AYALA LIFE ASS. INC. CONDOMINIUM RC 40,000.00 PARKING SLOT AYALA LIFE ASS. INC. CONDOMINIUM PS 25,000.00 ALL OTHER STREETS RR 10,000.00 CR 12,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 STREET/SUBDIVISION ALL AREAS CLASSI-3RD REVISION FICATION ZV/SQM. RR 800.00 A50 160.00 A50 50.00 VICINITY - WATERSHED NOTE: As per RDO's justification * - cancelled - Not for sale ** - cancelled - Duplication BARANGAY: MABOLO (PROPER) - D.O. No. 36-07 Effectivity Date 22-Oct-07 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ALMENDRAS ST F CABAHUG-SINDULAN RR 8,000.00 C MINA ST OLD PHIL RAILWAY RR 8,000.00 C BORCES ST JOAQUIN-JUAN LUNA RR 8,000.00 CASALS VILLAGES ALL LOTS WITH SUBD RR 9,600.00 COROMINA SUBD GILL TUDTUD RR 8,000.00 E LABUCAY ST TRES PADRES BORCES-GOCHANRR 8,000.00 F CABAHUG J LUNA AVE RR 10,000.00 F MINA ST L TUDTUD-H JOAQUINO RR 8,000.00 F SENO ST M J CUENCO RR 8,000.00 FLORES DE MAYO ST RR 8,000.00 FRANCISCO ARCILLA G TUDTUD-C MINA RR 8,000.00 FROILAN ARCILLA JUAN LUNA-V COLINA RR 8,000.00 GETTY OIL COMPOUND RR 8,000.00 GIL TUDTUD ST H JOAQUINO RR 8,000.00 GO SOTTO COMPLEX RR 12,000.00 GOCHAN COMPOUND ROADM J CUENCO CR 8,000.00 RR 7,000.00 GOCHAN ST CABAHUG-MJ CUENCO RR 8,000.00 GOCHAN SUBD TRES PADRES-GOCHAN EXT RR 8,000.00 GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 8,000.00 H BORGONIA G TUDTUD-C MINA ST RR 8,000.00 H JOAQUINO ST G TUDTUD-C MINA ST RR 8,000.00 HOLY NAME ST M J CUENCO AVE RR 8,000.00 J JOAQUINO ST E LUBAKAY RR 8,000.00 JUAN LUNA AVE F CABAHUG - C. PORT CR 17,400.00 L LIMBONG ST JUAN LUNA RR 8,000.00 L TUDTUD NEW ERA-F MINA RR 8,000.00 M BORCES ST G TUDTUD-C MINA RR 8,000.00 M BORGONI ST BP BORCES-GOCHAN RR 8,000.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 16,800.00 (MJ CUENCO ACCESS TO AYALA) (ACCESS TO AYALA) RR 15,800.00 MABONITES RR 8,000.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 8,000.00 NEW FRONTIER S CABAHUG RR 8,000.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 8,000.00 S BORCES EXT RR 8,000.00 S BORCES ST M J CUENCO RR 8,000.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 10,000.00 SAN ROQUE JUAN LUNA RR 8,000.00 BARANGAY: MABOLO PROPER STREET/SUBDIVISION SINDULAN ST TENASAS SUBD TRES PADRES BORCES V COLINA ST ALL OTHER SUBDIVISION ALL OTHER STREETS (Continuation) - D.O. No. 36-07 Effectivity Date 22-Oct-07 - CLASSI-3RD REVISION FICATION ZV/SQM. RR 8,000.00 RR 8,000.00 RR 8,000.00 RR 8,000.00 RR 8,000.00 RR 8,000.00 CR 12,000.00 CC 40,000.00 CC 40,000.00 CC 40,000.00 CC 40,000.00 CC 40,000.00 CC 40,000.00 CC 40,000.00 PS 20,000.00 RC 15,000.00 CC 17,000.00 PS 5,000.00 VICINITY S CABAHUG-CASALS VILL CABAHUG-GOCHAN CMPD MJ CUENCO- C PORT CEBU HOLDINGS CENTER ALL ASIA PROPERTIES CONDO PARK TOWER CONDOMINIUM I & II FIRST ABACUS FINANCIAL TOWER CONDO CEBU FINANCIAL TOWER MONTE DE PIEDAD CONDOMINIUM CEBU BUSINESS CENTER PARKING SLOT ALL CONDOMINIUMS ALL OTHER CONDOMINIUMS BARANGAY: MALUBOG - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ALMENDRAS ST SITIO TINGUB - BRGY BABAG RR 1,400.00 E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUB RR 1,400.00 KAN-IRAG SPORTS COMPLEX RR 2,300.00 TOPS RR 2,500.00 ALL SUBDIVISIONS RR 5,300.00 ALL OTHER AREAS RR 1,000.00 A50 150.00 WATERSHED A50 50.00 BARANGAY: PARI-AN - - D.O. No. 36-07 Effectivity Date 22-Oct-07 - STREET/SUBDIVISION A BONIFACIO ST A MABINI ST - - CLASSI-3RD REVISION FICATION ZV/SQM. CR 14,500.00 CR 18,000.00 CR 18,000.00 CR 18,000.00 CR 30,000.00 CR 30,000.00 CR 21,400.00 CR 19,000.00 CR 14,000.00 CR 25,800.00 CR 14,000.00 CR 13,000.00 CR 18,000.00 CR 18,000.00 CR 14,000.00 CR 13,000.00 CR 14,000.00 CR 21,400.00 VICINITY JAKOSALEM-A MABINI BONIFACIO-V GULLAS V GULLAS-BONIFACIO ZULUETA ST-V.GULLAS JUNQUERA-D JAKOSALEM D JAKOSALEM-MABINI COLON-V GULLAS A BONIFACIO-COLON ST JAKOSALEM-SIKATUNA SANCIANKO-COLON BONIFACIO-ESPANA IBARRA-A MABINI ESCANO-JUNQUERA JUNQUERA-JAKOSALEM BONIFACIO-MABINI JAKOSALEM-IBARRA ESPANA-COLON JAKOSALEM-A MABINI COLON ST D JAKOSALEM ST ESPANA ST GEN JUNQUERA ST IBARRA ST ISAGANI ST SANCIANGKO ST SIKATUNA ST SIMOUN ST SUDLON ST V GULLAS ALL OTHER STREETS BARANGAY: PARIL STREET/SUBDIVISION ALL AREAS CR - - CLASSI-3RD REVISION FICATION ZV/SQM. RR 450.00 A50 190.00 A50 50.00 VICINITY - WATERSHED BARANGAY: PIT-OS - 13,000.00 D.O. No. 36-07 Effectivity Date 22-Oct-07 - STREET/SUBDIVISION - CLASSI-3RD REVISION FICATION ZV/SQM. - VICINITY BDRY OF BRGY BACAYAN TO BRGY BINALIW - PULANG BATO RR * PIT-OS PROPER RR 2,600.00 BDRY OF BRGY BACAYAN -BGY BINALIW-P RR 2,000.00 BATO W/IN RD JUNC-SITIO KABANGAHAN RR BGY 1,800.00 BINALIW & PULANGE) JUNC-SITIO KABANGAHAN, BGY RR BINALIW1,800.00 & P BATO-GERENIA & RAMOS SITIO KABANGAHAN W/IN JUNCTION P. LUPA RR 2,000.00 KAHAYAHAY SUBD RR ** MIRAMONTE SUBD (MIRAMANTE SUBD) RR 3,000.00 BELFONT SUBDIVISION (BETTANY SUBD) RR 4,000.00 VILLA DEL RIO II SUBD RR 5,000.00 ALL OTHER SUBDIVISION RR 3,000.00 ALL OTHER AREAS RR 1,700.00 VILLA DEL RIO COMM-RES CONDO RC 20,000.00 PARKING SLOT VILLA DEL RIO COMM-RES CONDO PS 3,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: PONG-OL SIBUGAY - - CLASSI-3RD REVISION FICATION ZV/SQM. RR 1,300.00 A50 525.00 RR 300.00 A50 150.00 A50 50.00 STREET/SUBDIVISION VICINITY ALL SOCIALIZED HOUSING SUBDIVISION CEBU GOLF POLO CLUB ALL OTHER AREAS (ALL OTHER STREETS) WATERSHED NOTE: * - Reclassified to Pit-Os Proper (St), vicinity - Bdry of Brgy Bacayan to Brgy Binaliw - Pula As per RDO's justification: ** - Located in Brgy San Jose D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: PULANGBATO - - CLASSI-3RD REVISION FICATION ZV/SQM. RR * RR 4,000.00 RR 4,000.00 RR 3,000.00 RR 550.00 A50 210.00 STREET/SUBDIVISION VICINITY AGRO MACRO DEV. CORP GREENWOOD SUBDIVISION METROPOLIS SUBDIVISION ALL OTHER SUBDIVISION ALL OTHER AREAS (ALL OTHER STREETS) BARANGAY: SAN ANTONIO (POB) STREET/SUBDIVISION D JAKOSALEM ST DON PEDRO CUI ST JUNQUERA ST JUNQUERA EXT P DEL ROSARIO ST PELAEZ ST PRES OSMENA BLVD RR LANDON SPL QUALIFICATION ALL OTHER STREETS BARANGAY: SAN JOSE - - CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. LANDON-P DEL ROSARIO CR 16,000.00 LANDON-DEL ROSARIO CR 14,000.00 RR LANDON-P DEL ROSARIO CR 16,000.00 JUNQUERA ST-RR LANDON CR 16,000.00 OSMENA-JUNQUERA CR 25,800.00 JUNQUERA-JAKOSALEM CR 20,800.00 LANDON-DEL ROSARIO CR 16,000.00 LANDON-DEL ROSARIO CR 35,000.00 OSMENA-JAKOSALEM ST CR 16,000.00 LOTS ALONG UNNAMED STREETSCR 14,000.00 RR 2,500.00 CR 14,000.00 - - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ROAD TO LORENZA (LOREGA) PUROK BORCES III RR 3,000.00 PUROK IV RR 3,000.00 ROAD TO BUTUANON RIVERPUROK I RR 3,000.00 MARYVILLE SUBD (PUROK III) (PARK RR 3) 5,000.00 ROAD TO CITE PUROK II RR 2,250.00 KAHAYAHAY SUBD RR 4,000.00 MARYVILLE SUBD RD TO BUTUANON RIVER RR 7,000.00 RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK III)RR 3,500.00 VILLA SAN JOSE SUBD RR 5,000.00 ALL OTHER SUBDIVISION RR 4,000.00 ALL SOCIALIZED HOUSING SUBDIVISION RR 2,000.00 ALL OTHER STREETS ALONG BULBO-PULANG BATO RR 1,500.00 A50 600.00 NOTE: As per RDO's justification: * - Cancelled - No such street BARANGAY: SAN ROQUE (CIUDAD) - D.O. No. 36-07 Effectivity Date 22-Oct-07 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. A MABINI ST ZULUETA- F (A) URDANETA CR 14,000.00 ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 9,075.00 GOMEZ ST CR 14,000.00 OSMENA BLVD (J. LUNA ST)P. BURGOS ST-M.J. CUENCO AVE.CR 20,000.00 JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 14,500.00 LAPULAPU ST MAGALLANES-QUEZON BLVD CR * V GULLAS-LEGASPI CR 20,000.00 LOT 7488-V GULLAS ST CR 14,000.00 LEGASPI-OSMENA BLVD. CR 20,000.00 (LEGASPI-MAGALLANES) LEGASPI ST P BURGOS-M J CUENCO CR 20,000.00 LEGASPI EXT M J CUENCO-QUEZON BLVD CR 25,000.00 LOGARTA ST ZULUETA-URDANETA ST CR 14,000.00 MC BRIONES ST M J CUENCO AVE-LEGASPI EXTNCR 20,000.00 M J CUENCO CR 20,000.00 ML QUEZON BLVD M J CUENCO AVE -ESTERO PARIAN CR 15,000.00 (BURGOS-EST PARIAN) MAGALLANES ST P BURGOS-MJ CUENCO CR * P BURGOS ST. OSMENA BLVD-URDANETA CR 20,000.00 (QUEZON BLVD-URDANETA) URDANETA ST.-V GULLAS CR 20,000.00 S OSMENA,JR-QUEZON BLVD CR 20,000.00 PIER 2 ROAD S OSMENA,JR-QUEZON BLVD CR 15,000.00 R PALMA ST MJ CUENCO-QUEZON BLVD CR 15,000.00 S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 30,000.00 URDANETA ST. P BURGOS-MJ CUENCO CR 16,000.00 V GULLAS ST A MABINI-MJ CUENCO CR 18,000.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 13,000.00 ALL OTHER STREETS CR 9,075.00 BARANGAY: SIRAO - - - - CLASSI-3RD REVISION FICATION ZV/SQM. A50 600.00 A50 800.00 A50 ** RR 1,300.00 RR 750.00 A50 300.00 STREET/SUBDIVISION VICINITY CEBU GOLF & POLO CLUB KAN-IRAG PARK (KANG-IRAG PARK) GEN. MAXILOM AVE ALL SOCIALIZED HOUSING SUBDIVISION ALL OTHER AREAS (ALL OTHER STREETS) NOTE: As per RDO's justification: * - Cancelled - identified under RDO 82 ** - Cancelled - No such street D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: STA. CRUZ - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ARLINGTON POND A POND ST-F RAMOS CR * OSMENA BLVD-F RAMOS CR 15,600.00 A VILLANUEVA ST F RAMOS ST CR 14,000.00 GEN. MAXILOM AVE F. RAMOS - F. OSMENA CR 44,000.00 F. OSMENA GEN. MAXILOM AVE CR ** F RAMOS ST PELAEZ-JUNQUERA CR 15,600.00 GEN. MAXILOM-PELAEZ ST CR 15,600.00 JUNQUERA ST RAMOS-RR LANDON CR 14,000.00 PELAEZ EXT VILLANUEVA-RR LANDON CR 14,000.00 PRES OSMENA BLVD A POND-RR LANDON CR 35,000.00 F OSMENA RTDS-A POND ST CR 35,000.00 RR LANDON ST OSMENA-JUNQUERA CR 15,000.00 V RANUDO ST F RAMOS CR 14,000.00 ALL OTHER STREETS CR 7,750.00 ONE CKS TOWER CONDOMINIUM CC 40,000.00 PARKING SLOT ONE CKS TOWER CONDOMINIUMPS 15,000.00 OSMENA TOWER CONDOMINIUM CC 40,000.00 PARKING SLOT OSMENA TOWER CONDOMINIUMPS 25,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 BARANGAY: SUDLON - - STREET/SUBDIVISION ALL AREAS NOTE: - - CLASSI-3RD REVISION FICATION ZV/SQM. RR *** A50 *** VICINITY - As per RDO's justification * - Vicinity - Osmena Blvd to F Ramos St ** - Cancelled - duplication *** - Street - All Other Areas (Brgy. Sudlon is now under the jurisdiction of RDO No. 82 - Cebu C D.O. No. 36-07 Effectivity Date 22-Oct-07 BARANGAY: TALAMBAN - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. A BORBAJO ST ROAD TO CANDUMAN RR 6,500.00 EL DORADO II RR 7,000.00 HIGHWAY 11 ROAD TO KAUSWAGAN RR 3,500.00 HIGHWAY 77 RR 3,750.00 MARYVILLE SUBD RR 8,050.00 NASHVILLE SUBD RR 6,000.00 NORTH TOWN HOMES SUBD RR 9,300.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 7,000.00 CR 9,600.00 USC-MCWD (USC-BUTUANON BRIDGE) RR 7,000.00 CR 9,600.00 CABANGCALAN RD-BUTUANON BRIDGE RR 7,000.00 (TALAMBAN-CABANGCALAN) CABANGCALAN RD-BUTUANON BRIDGE CR 9,600.00 TALAMBAN PROP-TIGBAO RR 4,000.00 CR 5,000.00 BUTUANON BR-CANDUMAN RR * BORBAJO ST (BARBAJO ST) - CANDUMAN RR 3,250.00 CR 3,500.00 MCWD-CABANGCALAN RD CR 9,600.00 RR 7,000.00 MAHOGANY GROOVE TINTAY MARKET RR 5,000.00 ROAD TO KAUSWAGAN FR JUNC TALAMBAN RR 4,600.00 CR 4,900.00 SILVERSHILLS SUBD RR 8,000.00 ST. ANTHONY SUBD RR 6,000.00 SUNNY HILLS SUBD PHASE I RR 8,000.00 SUNNY HILLS SUBD PHASE II RR 8,000.00 CARMEL DRIVE SUBD RR 6,300.00 IPI SUBD RR 6,300.00 ALL OTHER SUBDIVISION RR 5,000.00 ALL OTHER STREETS RR 3,500.00 CR 4,000.00 BARANGAY: TAPTAP - - STREET/SUBDIVISION ALL AREAS - - CLASSI-3RD REVISION FICATION ZV/SQM. RR 500.00 A50 150.00 A50 50.00 VICINITY - WATERSHED NOTE: * - Cancelled - duplication as per RDO's justification BARANGAY: TEJERO (VILLA GONZALO) - ALONG UNNAMED RD CLASSI-3RD REVISION FICATION ZV/SQM. CR 14,500.00 CR 7,500.00 CR 15,000.00 CR 14,500.00 CR 7,500.00 CR 7,500.00 CR 7,500.00 CR 12,000.00 CR 12,000.00 CR 14,500.00 CR 7,500.00 CR 7,500.00 CR 7,500.00 CR 7,500.00 CR 7,500.00 - - STREET/SUBDIVISION GEN. MAXILOM AVE J VILLAGONZALO MC ARTHUR BLVD MJ CUENCO AVE MARCOS MORELOS ST PGA CANAL 10TH ST REGINO MERCADO S OSMENA JR BLVD T PADILLA EXT T PADILLA ST ULDARICO ALVIOLA VILLA ABUNO VILLA GONZALO ST. ALL OTHER STREETS BARANGAY: TINAGO STREET/SUBDIVISION A. BONIFACIO ST. ALL LOTS ALLEY ARELLANO BLVD. BAGUMBAYAN ST. BALESTEROS ST CJ QUIZON ST. CALERO ST LOPEZ JAENA ST. MC ARTHUR BLVD MJ CUENCO AVE. MABINI ST. QUEZON BLVD. S OSMENA JR BLVD V SOTTO AVE. VILLA ABUNO ST ZULUETA ST. ALL OTHER STREETS D.O. No. 36-07 Effectivity Date 22-Oct-07 - VICINITY M.J. CUENCO-S OSMENA JR GEN MAXILOM-EST TEJERO MAXILOM-T PADILLA MJ CUENCO-U ALVIOLA EST TEJERO-T PADILLA EXT PEA CANAL - S OSMENA,JR M J CUENCO-PGA CANAL VILLA GONZALO-TEJERO MJ CUENCO MACARTHUR CLASSI-3RD REVISION VICINITY FICATION ZV/SQM. MABINI-MJ CUENCO CR 10,000.00 CUENCO B. BAYAN SOTTO CR 9,000.00 ESTERO TINAGO-PARIAN CR 12,000.00 MJ CUENCO-V SOTTO CR 9,000.00 BONIFACIO-L JAENA CR 9,400.00 BAGUMBAYAN-OSMENA CR 9,400.00 M J CUENCO AVE CR 8,600.00 MABINI-MJ CUENCO AVE CR 10,000.00 EST. TEJERO-EST. PARIAN CR 14,500.00 ESTERO TEJERO-TINAGO CR 14,500.00 BONIFACIO-ZULUETA CR 10,000.00 ESTERO TEJERO-PARIAN CR 12,000.00 EST TINAGO-EST PARIAN CR 12,000.00 MJ CUENCO-QUEZON BLVD CR 12,000.00 S OSMENA JR-ARELLANO CR 9,400.00 MABINI-MJ CUENCO AVE. CR 11,000.00 ALONG UNNAMED RD CR 8,600.00 BARANGAY: T. PADILLA - D.O. No. 36-07 Effectivity Date 22-Oct-07 CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. BONIFACIO SIKATUNA-MABINI CR 10,000.00 F VILLA LAHUG CREEK-MJ CUENCO CR 10,000.00 GEN LOREGA MJ CUENCO AVE CR 10,000.00 MJ CUENCO AVENUE LOREGA-ESTERO TEJERO CR 14,500.00 GEN LOREA-MJ CUENCO AVE CR 10,000.00 OLD PHIL RAILWAY (IMUS ST) LAHUG CREEK-G LOREGA CR 10,000.00 SIKATUNA T PADILLA- BONIFACIO CR 12,000.00 T VILLA PRIVATE ROAD F VILLA-MJ CUENCO CR 8,000.00 T PADILLA SIKATUNA-LAHUG CREEK CR 10,000.00 LAHUG CREEK-M J CUENCO CR 10,000.00 ALL OTHER STREETS ALONG UNNAMED RD CR 10,000.00 BARANGAY: ZAPATERA (LIBOT) - - - CLASSI-3RD REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ALCOHOL ST SIKATUNA-LAHU CREEK RR 10,000.00 NEAR ZAPATERA ELEM. SCHOOL CR 12,000.00 BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR 10,000.00 BENEDICTO ST JAKOSALEM-LAHUG CREEK RR 10,000.00 CR 12,000.00 CREEK SIDE ST BDRY ZAPATERA ELEM SCH RR 10,000.00 CR 12,000.00 D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS CR 16,000.00 GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR 12,000.00 GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR 23,500.00 OLD ROAD JAKOSALEM - SAN JOSE ST RR 14,000.00 CR 16,000.00 RAHMANN ST (SAN JOSE ST) GEN. MAXILOM-SIKATUNA CR 12,000.00 SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR 12,000.00 SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 12,000.00 ALL OTHER STREETS RR 10,000.00 CR 12,000.00 NATIVIDAD CENTRUM I & II RC 25,000.00 PARKING SLOT NATIVIDAD CENTRUM I & II PS 16,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 = = = = CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81 - CEBU CITY, NORTH 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROP WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A PARTICULAR BARANGAY. a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICTION IN A PARTIC SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICA REAL PROPERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANG SIMILAR CONDITIONS SHALL BE USED; AND b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICAION OF REAL PR IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USE 2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMER PURPOSES OF ZONAL VALUATION. b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A S BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES 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 IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL PURSUANT TO RAMO 2-91. THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS CO AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 4. AREAS FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT E ISSUANCES REVENUE REGULATIONS NO. 17-2001. SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VA AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY. 5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS. THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTA TAXES DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY, PROVIDED SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUE PROVINCIAL AND CITY ASSESSORS (i.e LATEST TAX DECLARATION) AND (2.) THE GROSS SE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF EXCHANGE. PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ES DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISS INTERNAL REVENUE (i.e.ZONAL VALUES)OR (2). THE FAIR MARKET VALUE AS SHOWN IN THE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR; WHIEVER IS HIGHER. Republic of the Philippines DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE DEPARTMENT ORDER NO. 15-97 December 12, 1996 SUBJECT: TO: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN CEBU CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 81 (CEBU CITY NORTH) FOR INTERNAL REVENUE TAX PURPOSES. : All Internal Revenue Officers and Others Concerned. Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (2nd Revision) located in Cebu City under the jurisdiction of Revenue District Office No. 81 (Cebu City-North), Revenue Region No. 13-Cebu City after public hearing was conducted on December 8, 1995 for the purpose. This Order is issued to implement the revised zonal values for land to be used in computing any internal revenue tax. In case the gross selling price or the market value asas shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax. This Order shall take effect immediately. (signed) ROBERTO F. DE OCAMPO Secretary of Finance RECOMMENDED BY: (singed) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue DEFINITION OF TERMS RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER 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. CLASSIFICATION LEGEND: CODE RR CR GP* GL APD CLASSIFICATION CODE Residential Regualr RC Commercial Regular CC General Purposes I Government Land X Area for Priority Development A RDO NO. 81 Residential Condominium Commercial condominium Industrial Institutional Agricultural Lot CEBU CITY - NORTH CEBU CITY BARANGAY: ADLAON (ADLAWON) STREET/SUBDIVISION ALL AREAS D.O. No. 15-97 Effectivity Date 24-Apr-97 CLASSIFICATION VICINITY - - - 2ND REV ZV/SQM. - RR A BARANGAY: AGSUNGOT - - STREET/SUBDIVISION ALL AREAS - CLASSIFICATION VICINITY - 225.00 60.00 - 2ND REV ZV/SQM. - RR A BARANGAY: APAS - - STREET/SUBDIVISION AMORES SUBD EDISON ST FIRST ST LAPU-LAPU ST FULTON ST GOV. CUENCO AVE - CLASSIFICATION VICINITY - - ROAD TO BUSAY ROAD TO CMP LAPULAPU SALINAS DRIVE SALINAS DRIVE EXT SAN ANTONIO VILL I SAN ANTONIO VILL II SAN MIGUEL ST ST. JAMES ST ST. LAURENCE ST ST. LAURENCE EXT STEPHENSON ST BARANGAY: BUSAY - - - - STREET/SUBDIVISION CLASSIFICATION VICINITY 1ST ST 2ND ST 3RD ST 4TH ST SITIO PANABANG SITIO MAHAYAHAY SITIO CALBARYO SITIO PLAZA SITIO BACA ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES ALL OTHER STREETS RR RR RR RR RR RR RR RR RR RR RR CR - STREET/SUBDIVISION 1,800.00 1,700.00 1,700.00 1,700.00 1,000.00 1,750.00 1,000.00 1,250.00 1,750.00 1,950.00 1,000.00 3,000.00 CLASSIFICATION VICINITY - 2ND REV ZV/SQM. - LAHUG TAWAGAN ROAD MALUBOG HIGHWAY BABAG I BUSAY ROAD BABAG II BUSAY ROAD - BANILAD BONBON ROAD NAWNAWAN MALUBOG NEAR SCHOOL SITE ALL OTHER AREAS (ALL OTHER W/IN STREETS) BRGY PROPER BARANGAY: BACAYAN - 1,950.00 1,850.00 1,800.00 1,950.00 6,250.00 4,400.00 1,950.00 1,600.00 1,850.00 1,850.00 1,850.00 3,100.00 4,500.00 1,850.00 2,600.00 3,200.00 2,500.00 1,850.00 1,850.00 1,900.00 1,550.00 1,800.00 1,550.00 1,850.00 D.O. No. 15-97 Effectivity Date 24-Apr-97 STREET/SUBDIVISION BARANGAY: BABAG - 2ND REV ZV/SQM. - RR SALINAS DRIVE-STEPHENSON RR RR RR JUAN LUNA - MAHIGA BRIDGE CR RR RR RR FULTON STREET RR RR RR SALINAS-CEBU PLAZA RR CR CEBU PLAZA-EGGLINGS RR RR RR RR RR RR RR RR RR SITIO UCMA - ECIMHA RR RR LA GUARDIA LA GUARDIA EXT MARCONI ST PC HILLS PASTRANO SUBD ROAD TO BUSAY 225.00 60.00 2ND REV ZV/SQM. - RR RR RR RR RR RR RR - 70.00 70.00 425.00 300.00 250.00 450.00 700.00 CLASSIFICATION VICINITY 2ND REV ZV/SQM. ADERAN VILLAGE RR ALONG PROV'L RD TIGBAO BR-BDRY BRGY RRPIT-OS ASGROW COUNTRY ESTATE RR HIDDEN VIEW SUBD I RR HIDDEN VIEW SUBD II RR RD - HIDDEN VIEW & JOYVILLE SUBD RR JOYVILLE SUBD RR LIGAYA HOMES SUBD RR VILLA DEL RIO SUBD RR VILLA LEYSON SUBD. RR ALL OTHER SUBDIVISION RR ALL OTHER STREETS RR BARANGAY: BUSAY - D.O. No. 15-97 Effectivity Date 24-Apr-97 - - CLASSIFICATION STREET/SUBDIVISION VICINITY EGGLING'S SUBD RR GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR HILLTOP SUBD RR MA LUISA ESTATE PARK PHASE VI PART RR PHASE IX (VALLEY) RR PHASE IX (HILLTOP) RR PHASE IX (MIDLAND) RR PLAZAVILLE RR PROV GOVERNMENT SUBD. RR DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR GRAJE-EGGLING'S RES RR EGGLING'S-LAHUG RR STO. NINO PBN VILLAGE (PLAZA HOUSING) RR BARANGAY: CAMBINOCOT STREET/SUBDIVISION ALL AREAS 650.00 650.00 500.00 900.00 500.00 650.00 900.00 1,400.00 1,900.00 900.00 900.00 300.00 - 1,800.00 2,250.00 1,800.00 3,700.00 3,300.00 3,300.00 3,100.00 1,800.00 1,800.00 900.00 1,600.00 1,600.00 2,300.00 CLASSIFICATION VICINITY - 2ND REV ZV/SQM. - 2ND REV ZV/SQM. - RR A BARANGAY: CAPITOL SITE (POB) - 225.00 70.00 D.O. No. 15-97 Effectivity Date 24-Apr-97 - CLASSIFICATION STREET/SUBDIVISION B RODRIGUEZ ST 2ND REV ZV/SQM. VICINITY WALINGWALING-FUENTE TRDA CR 7,500.00 GUADALUPE RIVER-WALINGCR ST 6,500.00 CAPITOL CEBU CY ZOO VILLALON RES-CCG RR 2,500.00 ESCARIO-VILLALON RES RR 3,000.00 CLAVANO ST ESCARIO ST-MONTALBAN SUBD RR 2,600.00 JUNC RD-CEBU CITY ZOO (JUNC RR RD-CCG) 2,600.00 DON GIL GARCIA ST B RODRIGUEZ STREET CR 3,500.00 DON GIL GARCIA EXT CR 3,000.00 DON J AVILA ST RODRIGUEZ-OSMENA CR 3,550.00 DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR 3,100.00 EAST CAPITOL SITE CR 2,500.00 F RAMOS EXT MA. CRISTINA ST CR 3,100.00 GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 12,000.00 JUANA OSMENA ST MAXILOM-ABOITIZ CR 3,600.00 ABOITIZ-N ESCARIO CR 3,600.00 ESCARIO-JUNCTION ROAD RR 3,000.00 JUNCTION-CCGC RR 3,000.00 J LLORENTE ST WALING-WALING - OSMENACR 3,300.00 M VELEZ EXT (M VELEZ ST) GUAD RVR-DON G GARCIA CR 3,650.00 MA CRISTINA ST (MP YAP) CR 3,000.00 MA CRISTINA EXT CR 3,000.00 MANUEL ZOSA ST (GOV ROSAS) CR 3,600.00 MIRASOL ST CR 2,500.00 N. ESCARIO ST J OSMENA- G GARCIA CR 4,500.00 N. ESCARIO EXT CR 4,250.00 N.RAFOLS ST CR 3,000.00 ORCHID ST N ESCARIO-JASMIN CR 2,600.00 P RODRIGUEZ CR 2,800.00 PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 16,300.00 WALINGWALING CR 2,550.00 ALL OTHER STREETS RR 2,600.00 CR 3,500.00 BARANGAY: CARRETA - - STREET/SUBDIVISION GEN MAXILOM AVE GEN MAXILOM AVE MJ CUENCO AVE ALL OTHER STREETS - CLASSIFICATION VICINITY B CATH CEM-MJ CUENCO MJ CUENCO-P CANAL MAXILOM-C CREEK BARANGAY: CEBU PORT CENTER STREET/SUBDIVISION 2ND REV ZV/SQM. - CR CR CR RR CR 4,500.00 4,100.00 5,500.00 2,000.00 3,500.00 D.O. No. 15-97 Effectivity Date 24-Apr-97 - CLASSIFICATION VICINITY 1ST ST (3RD AVE EXT) CR 2ND ST (6TH AVE EXT) CR 3RD ST EAST (ROAD WEST 1) CR 3RD ST WEST (ROAD EAST 1) CR 4TH ST (ROAD 5) CR 5TH ST EAST (AD EAST 3) CR 5TH ST WEST (AD WEST 3) CR 6TH ST (3RD AVE) CR BARANGAY ST (1ST ST) CR CABAHUG ST (2ND ST) CR CITY HALL CIVIC CENTER T. PADILLA ST CR 7TH ST (13TH ST) CR S OSMENA JR. AVE CR 2ND AVENUE CR PORT CENTRE AVE (10TH) CR 10TH ST (6TH ST) CR SAN JOSE DELA MONTANA CR LUDO MEM. PARK CR QUEEN CITY GARDENS CR BANGKA ST CR BARKO ST CR HUMABON AVENUE (4TH AVE) CR INDEPENDENCIA ST (3RD ST) CR KALIPAYAN ST (8TH ST) CR LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑA CR MIXED/BALINTAWAK-MAG CR LAPU-LAPU LOOP (6TH AVE) CR PEPSI ST (8TH AVE) CR PORT AREA QUEZON BLVD CR ARELLANO BLVD (1ST AVE) CR 1ST AVE (6TH SVE) CR OSMENA JR. AVE CR T. PADILLA EXT CR PORT CENTER AVE (5TH AVE) CR S. OSMENA JR AVE (2ND AVE) SUPERBLOCK CR MIXED CR SAN JOSE DELA MONTANA AVE CR STP COURT (6TH AVE) CR ALL OTHER STREETS CR 2ND REV ZV/SQM. 7,750.00 7,750.00 7,750.00 8,000.00 7,750.00 7,750.00 7,750.00 7,750.00 8,000.00 8,000.00 7,900.00 7,650.00 8,400.00 7,750.00 7,750.00 8,000.00 9,250.00 8,250.00 8,250.00 7,750.00 7,750.00 7,750.00 8,250.00 8,250.00 8,000.00 8,500.00 7,750.00 8,300.00 8,000.00 8,000.00 7,750.00 8,000.00 7,650.00 7,750.00 8,250.00 7,750.00 9,500.00 8,250.00 7,750.00 D.O. No. 15-97 BARANGAY: CENTRAL PROPER Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. COLON ST OSMENA-JAKOSALEM CR 24,500.00 D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI-MAGALLANES) CR 17,000.00 COLON-LEGASPI ST (COLON-Q CR BLVD) 17,000.00 MAGALLANES - QUEZON BLVD CR 17,000.00 F GONZALES ST MAGALLANES - MC BRIONESCR 16,150.00 MC BRIONES - WHARF CR 16,250.00 PRES OSMENA - WHARF CR 16,250.00 JUEZ BORROMEO ST P LOPEZ-V GULLAS CR 17,000.00 LEGASPI ST COLON-V GULLAS CR 17,000.00 V GULLAS-JAKOSALEM CR 17,000.00 JAKOSALEM=-P BURGOS CR 17,000.00 LINCOLN ST PLARIDEL-F GONZALES CR 16,250.00 MABINI V GULLAS-URDANETA CR 13,750.00 MAGALLANES ST V GULLAS-JAKOSALEM CR 16,250.00 P LOPES-V GULLAS CR 16,250.00 D JAKOSALEM-P BURGOS CR 16,250.00 MC BRIONES ST PLARIDEL - F. GONZALES CR 16,250.00 F. GONZALES - MAGALLANES CR 16,250.00 P BURGOS ST URDANETA-OSMENA BLVD CR 16,250.00 PRES OSMENA-WHARF CR 16,250.00 URDANETA-WHARF CR 16,250.00 V GULLAS-URDANETA CR 16,250.00 P GOMEZ ST JAKOSALEM-MABINI CR 16,250.00 P GULLAS ST J LUNA-J BORROMEO CR 16,250.00 P LOPEZ ST COLON-BALINTAWAK CR 16,250.00 BORROMEO-MAGALLANES CR 16,250.00 BALINTAWAK-BORROMEO CR 16,250.00 BALINTAWAK-MAGALLANES CR 16,250.00 PLARIDEL EXT LEGASPI-P OSMENA BLVD CR 16,500.00 PLARIDEL ST OSMENA-MC BRIONES CR 16,500.00 PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 16,250.00 V GULLAS-JAKOSALEM CR 16,250.00 V GULLAS-P BURGOS CR 16,250.00 COLON-V GULLAS CR 18,500.00 V GULLAS ST LEGASPI-A MABINI CR 16,250.00 OSMENA BLVD-LEGASPI (MAGALLANES-LEGASPI) CR 16,250.00 ALL OTHER STREETS CR 16,250.00 D.O. No. 15-97 BARANGAY: COGON CENTRAL Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. D JAKOSALEM ST LANDON-GEN MAXILOM CR 4,725.00 F RAMOS ST MAXILOM-VILLANUEVA CR 6,825.00 F RAMOS ST PELAEZ-JUNQUERA CR 4,975.00 GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR 3,675.00 GEN MAXILOM AVE J OSMENA- JAKOSALEM ST CR 8,650.00 QUEENS ROAD CR 8,925.00 GEN. JUNQUERA EXT CR 4,725.00 RR LANDON ST JUNQUERA-JAKOSALEM CR 5,200.00 V RANUDO ST F RAMOS-JAKOSALEM CR 3,675.00 ALL OTHER STREETS CR 3,150.00 BARANGAY: DAY-AS - - STREET/SUBDIVISION BONIFACIO ST D JAKOSALEM ST - CLASSIFICATION VICINITY 2ND REV ZV/SQM. IMUS ST SIKATUNA ST T. PADILLA ST ALL OTHER STREETS JAKOSALEM-SIKATUNA CR 3,150.00 F RAMOS-P DEL ROSARIO CR 4,500.00 P DEL ROSARIO-BONIFACIOCR 3,150.00 JAKOSALEM - BRGY T. PADILLA CR BDRY (sikatuna) 3,150.00 BONIFACIO-ZAPATERA BDY (T CRPadilla-Bonifacio) 3,150.00 SIKATUNA ST - BRGY T. PADILLA CR BDRY 3,250.00 CR 2,675.00 BARANGAY: GUBA - - STREET/SUBDIVISION ALL AREAS CLASSIFICATION VICINITY - 2ND REV ZV/SQM. - RR 225.00 A 70.00 D.O. No. 15-97 BARANGAY: HIPPODROMO Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. CEBU BUSINESS PARK LOT NO. 2 CR 8,000.00 RD LOT NOS. 1, 3 & 4 CR 4,250.00 LOT NOS. 5-16 CR 6,250.00 LOT NOS. 17-23 CR 12,000.00 LOT NOS. 25-27 CR 10,000.00 LOT NOS 24, 28-32 & 34 CR 8,100.00 LOT 35-37 CR 6,250.00 RD LOT 33 & 38 CR 4,000.00 LOT NOS 39-41 CR 8,100.00 LOT NOS. 42 - 52 CR 6,300.00 RD LOT NOS. 53 & 54 CR 4,250.00 LOT NO. 55 CR 6,100.00 RD LOT NOS 56, 57 & 59 CR 4,100.00 LOT NOS 58, 60-64 CR 6,100.00 LOT NOS. 65-75 CR 4,100.00 HIPODROMO VILLAGE ALL STREETS RR 1,650.00 M CUENCO AVE CR 5,750.00 ACCESS ROAD TO AYALA CR 4,100.00 ROAD TO HIPODROMO RR 2,250.00 ALL OTHER STREETS CR 2,500.00 BARANGAY: KAMAGAYAN (POB) STREET/SUBDIVISION D JAKOSALEM ST DON PEDRO CUI EXT JUNQUERA ST P DEL ROSARIO ST PELAEZ ST PRES OSMENA BLVD SANCIANGKO ST ALL OTHER STREETS - CLASSIFICATION VICINITY 2ND REV ZV/SQM. P DEL ROSARIO-SANCIANGKO CR 5,000.00 P DEL ROSARIO-BONIFACIOCR 5,000.00 P DEL ROSARIO-JAKOSALEMCR (LANDON-5,000.00 DEL ROSARIO) P DEL ROSARIO-SANCIANGKO CR 7,000.00 JUNQUERA-JAKOSALEM CR 8,400.00 PRES OSMENA-JUNQUERA CR 9,950.00 CREED ALLEY CR 7,600.00 P DEL ROSARIO-SANCIANGKO CR (R LANDON-OSMENA 7,600.00 BLVD) P DEL ROSARIO-SANCIANGKO CR 8,800.00 OSMENA-JUNQUERA CR 7,350.00 JUNQUERA ST-D JAKOSALEMCR 6,750.00 CR 5,000.00 D.O. No. 15-97 BARANGAY: KAMPUTHAW Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. A MORALES ST ESCARIO - C S ROSAL CR 2,100.00 A TOJONG CS ROSAL - A REYES CR 2,625.00 ABANDONED ROAD RR 2,100.00 ACACIA ST SAMPAGUITA RR 2,625.00 ALONG MAGELLAN HOTEL LOT NOS 14 & 15 CR 10,920.00 LOT NO 16 CR 8,400.00 LOT NOS 17 & 19 CR 6,300.00 LOT NOS 20 - 22 CR 8,400.00 LOT NOS 23-27 CR 8,400.00 LOT NOS 28-32 CR 10,500.00 RD LOT NOS 33-37 CR 4,200.00 ACCESS RD CEBU BUS. PARK CR 4,200.00 ACCESS ROAD TO AYALA CR 6,300.00 ALU COMPOUND RR 2,625.00 APITONG ST RR 2,625.00 ARCH REYES AVE GORORDO-ESCARIO CR 6,575.00 CS ROSAL ST A. MORALES CR 2,100.00 CASING COMPOUND RR 2,775.00 CEBU BUSINESS PARK LOT NOS 1-13 CR 15,000.00 D JAKOSALEM ST GEN MAXILOM--GORORDO AVE CR 5,200.00 DIGNOS COMPOUND RR 2,625.00 DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINA RR 2,625.00 DORIA SOLON PVT. ROAD RR 3,125.00 DR. L. TOJONG ST (TINDALO ST) RR 2,625.00 ELIZABETH POND ST CR 2,625.00 ELIZABETH POND EXT CR 2,625.00 FATHER R. RHAMAN ST CR 3,150.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 9,450.00 JAKOSALEM-GORORDO CR 8,400.00 ECHAVES-ROM CATH CEM CR 6,300.00 GONZALES COMPOUND RR 2,625.00 GONZALES PVT ROAD RR 2,625.00 GONZALES SUBD RR 2,675.00 GORORDO AVE N ESCARIO-G MAXILOM AVECR 8,650.00 PADGET-N. ESCARIO ST (PADGET-GEN. CR 6,750.00 MAXILOM) JOSE R. REYES ST RR 2,625.00 JUANA OSMENA ST ABOITIZ-GEN MAXILOM CR 4,450.00 J. OSMENA EXT-ESCARIO RR 3,400.00 ESCARIO - ABOIKTIZ RR 3,400.00 J. OSMENA EXT - PUROK 8 RR 2,350.00 JUANA OSMENA EXT 1-4 RR 2,625.00 KAMAGONG ST ARCH REYES AVE RR 2,625.00 M. GUTIANUY ST CR 4,450.00 MA CRISTINA ST CR 2,625.00 MANALO ST PD-INC CHURCH CR 3,675.00 MARIPOSA ST RR 2,625.00 MARTINEZ CPD RR 2,625.00 (MEDDLE) ROAD CR 3,150.00 D.O. No. 15-97 BARANGAY: KAMPUTHAW (CONT.) Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. MOLAVE ST RR 2,625.00 MONTALBAN SUBD RR 2,625.00 NC ESCARIO ST J OSMENA-BRIDGE CR 5,250.00 NC ESCARIO EXT 1-3 RR 2,625.00 QUEENS ROAD RR 2,100.00 QUEENS ROAD EXT CR 3,150.00 R ABOITIZ J OSMENA-GEN MAXILOM CR 4,150.00 RD TO MAGELLAN HOTEL CR 4,200.00 RD TO PERPETUAL SUC HOSP CR 2,625.00 ROAD TO PUROK PUROK 8-J OSMENA RR 2,100.00 SANCIANGKO ST ESCARIO - GORORDO CR 4,200.00 SUNRISE ST RR 3,150.00 UNCHUAN ST RR 3,150.00 WALING-WALING RR 2,625.00 ALL OTHER STREETS RR 2,100.00 CR 3,000.00 BARANGAY: KASAMBAGAN STREET/SUBDIVISION AGUSTINES COMPOUND ALMENDRAS ST BAUHINIA SUBD DIEGO SILANG ST EDROS ST ESCANO SUBD F CABAHUG ST CLASSIFICATION VICINITY - - - 2ND REV ZV/SQM. - RR 3,250.00 RR 2,150.00 RR 2,750.00 RR 2,150.00 RR 2,150.00 RR 2,350.00 J LUNA-VILLA AURORA(J LUNA-AYALA CR PRO) 6,000.00 J LUNA-VILLA AURORA RR 2,750.00 GOCHAN - POTVILLE RR 2,600.00 FIRST ST CR 2,350.00 FOURTH ST RR 2,700.00 GARCIA SUBD RR 2,500.00 GEN LIM F ROXAS - P QUIRINO RR 2,750.00 GENTLE BREEZE SUBD RR 2,100.00 GO LAM DRIVE ST J LUNA-IPI CR 2,750.00 GOV M CUENCO J LUNA-MAHIGA RIVER CR 6,100.00 GOLDEN SUN DRIVE RR 2,500.00 GOLF COUNTRY CLUB CR 3,250.00 IPI COMPOUND CR 2,750.00 JARUCHEMIC COMPOUND RR 2,750.00 JUAN LUNA AVE A REYES AVE- F CABAHUG CR 7,300.00 KATIPUNAN LBR CORP SUBD. RR 2,500.00 MARTINEZ SUBD RR 2,100.00 NEW HOME DRIVE RR 3,250.00 NEW FRONTIER ST RR 2,750.00 OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR 4,700.00 D.O. No. 15-97 BARANGAY: KASAMBAGAN (CONT.) Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. OUANO SUBD RR 2,750.00 PANAGDAIT SUBD RR 2,100.00 PARADISE VILLAGE RR 3,000.00 PARAY SUBD RR 2,100.00 POTVILLE SUBD RR 3,500.00 PRES LAUREL ST PRES MAGSAYSAY RR 2,750.00 PRES OSMENA ST P ROXAS-P QUIRINO RR 2,750.00 PRES QUEZON ST P MAGSAYSAY-CABAHUG RR 2,750.00 PRES ROXAS GEN LIM-F CABAHUG RR 2,750.00 PRES AGUINALDO ST RR 2,750.00 PRES QUIRINO ST GEN LIM-F CABAHUG RR 2,750.00 PRES MAGSAYSAY ST RR 2,750.00 ROAD TO ST MICHAEL SUBD RR 2,400.00 ROAD TO VECO COMPOUND RR 2,350.00 SAN MIGUEL CORP CMPD RR 2,350.00 SECOND ST RR 2,350.00 ST MICHAEL SUBD RR 2,500.00 STA LUCIA SUBD RR 2,350.00 SY LIANCO COMPOUND RR 2,750.00 TANDANG SORA ST. RR 2,750.00 THIRD ST RR 2,350.00 T. BERLIN ST RR 2,750.00 TRES BORCES PADRES EXT RR 2,750.00 TRES BORCES EXT RR 2,600.00 VILLA AURORA SUBD RR 2,800.00 CR 3,250.00 YAP COMPOUND RR 2,750.00 ALL OTHER STREETS RR 1,850.00 CR 3,000.00 D.O. No. 15-97 BARANGAY: LAHUG (POB) Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. AMON TRADING PORT RR 1,850.00 ARCH REYES AVE CR 8,250.00 BEVERLY GLEN SUBD RR 2,750.00 BEVERLY HILLS SUBD RR 4,000.00 BUFFALO GOLF COURSE RR 1,600.00 CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR 1,850.00 BEVERLY HILLS - OPRA VILLCR 1,850.00 DON MARCELO REGNER ST RR 1,850.00 DONA MODESTA SINGSON GAISANO ST RR 2,750.00 ELISA VALLEY SUBD RR 2,250.00 GEMSVILLE SUBD RR 2,350.00 GORORDO AVE SALINAS-PADGET CMPD CR 5,000.00 RR 4,250.00 GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY RR 1,850.00 GOTIANUY SUBD RR 1,900.00 GREENVALLEY SUBD TO CAMP MARINA RR 1,900.00 JUANA ST RR 2,750.00 KAMAGONG ST RR 1,900.00 BBRC - ARCH REYES AVE CR 4,250.00 MANUEL DY SUBD RR 2,250.00 MOLAVE ST RR 1,850.00 OPRA VILLAGE RR 1,870.00 BC HOMES (PC HOMES) RR 1,850.00 PADGET COMPOUND ROAD RR 2,250.00 PEACE VALLEY ROAD TO CAMP MARINA RR 2,250.00 RD TO BOY SCOUT CAMP RR 1,850.00 RD TO HOLY FAMILY RETREAT HOUSE RR 1,850.00 RD TO VILLAR RECORDING RR 1,850.00 ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR 3,250.00 RD TO GREEN VALLEY RR 1,850.00 ROSAL ST RR 1,850.00 SALINAS DRIVE JUNCTION GORORDO - BBRC CR 3,500.00 RR 2,500.00 SANJER CASVILLE SUBD RR 2,350.00 SANSON SUBD RR 2,100.00 SENO SUBD RR 1,850.00 SUNSET SUBD RR 1,900.00 UNCHUAN SUBD RR 1,850.00 VILLALON SUBD RR 1,900.00 ALL OTHER STREETS RR 1,850.00 CR 3,000.00 D.O. No. 15-97 BARANGAY: LOREGA SAN MIGUEL Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. CORTES SUBD RR 1,750.00 GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 2,850.00 GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES STCR 2,800.00 GEN MAXILOM AVE ECHAVEZ-MJ CUENCO CR 5,900.00 GEN LOREGA ECHAVEZ-MJ CUENCO RR 2,050.00 M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 5,900.00 SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 2,050.00 VILLA SUBDIVISION RR 1,750.00 ALL OTHER STREETS RR 1,750.00 CR 2,500.00 BARANGAY: LUSARAN - - STREET/SUBDIVISION ALL AREAS CLASSIFICATION VICINITY - - - 2ND REV ZV/SQM. - RR A50 BARANGAY: BO. LUZ - - STREET/SUBDIVISION ACCESS ROAD TO AYALA ARCH REYES AVE CABANTAN ST CEBU BUSINESS PARK - CLASSIFICATION VICINITY - 225.00 60.00 - 2ND REV ZV/SQM. - RR N. ESCARIO - J. LUNA AVE CR ARCH REYES - NEW ERA RR LOT NO 1 CR LOT NOS 4-6 CR ROAD LOT NOS 2,3,5,7 & 8 CR LOT NO 9 CR LOT NOS 10-16 CR LOT NOS 18-22 CR LOT NOS 24-31 CR LOT NO. 34 CR ROAD LOT NOS 17,23,32 & 33 CR JUAN LUNA ACCESS TO AYALA RR JUAN LUNA AVE ARCH REYES - NEW ERA CR NEW ERA ST CABANTAN ST - J. LUNA RR ALL OTHER STREETS RR CR BARANGAY: MABINI - - STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: MABOLO PROPER STREET/SUBDIVISION 7,000.00 7,250.00 2,250.00 15,000.00 15,000.00 7,000.00 14,000.00 16,000.00 16,000.00 16,000.00 16,000.00 7,000.00 8,000.00 7,000.00 3,500.00 2,500.00 4,000.00 D.O. No. 15-97 Effectivity Date April 24, 1997 CLASSI2ND REV FICATION ZV/SQM. RR 225.00 A 60.00 - CLASSIFICATION VICINITY 2ND REV ZV/SQM. ALMENDRAS ST C MINA ST C BORCES ST CASALS VILLAGES COROMINA SUBD E LABUCAY ST F CABAHUG F MINA ST F SENO ST FLORES DE MAYO ST FRANCISCO ARCILLA FROILAN ARCILLA GETTY OIL COMPOUND GIL TUDTUD ST GO SOTTO COMPLEX GOCHAN COMPOUND ROAD F CABAHUG-SINDULAN RR 2,250.00 OLD PHIL RAILWAY RR 2,250.00 JOAQUIN-JUAN LUNA RR 2,250.00 ALL LOTS WITH SUBD RR 2,250.00 GILL TUDTUD RR 2,250.00 TRES PADRES BORCES-GOCHAN RR 2,250.00 J LUNA AVE RR 2,750.00 L TUDTUD-H JOAQUINO RR 2,250.00 M J CUENCO RR 2,250.00 RR 2,250.00 G TUDTUD-C MINA RR 2,250.00 JUAN LUNA-V COLINA RR 2,250.00 RR 2,250.00 H JOAQUINO RR 2,250.00 RR 2,250.00 M J CUENCO CR 3,000.00 RR 2,250.00 GOCHAN ST CABAHUG-MJ CUENCO RR 2,250.00 GOCHAN SUBD TRES PADRES-GOCHAN EXTRR 2,250.00 GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 2,250.00 H BORGONIA G TUDTUD-C MINA ST RR 2,250.00 H JOAQUINO ST G TUDTUD-C MINA ST RR 2,250.00 HOLY NAME ST M J CUENCO AVE RR 2,250.00 J JOAQUINO ST E LUBAKAY RR 2,250.00 JUAN LUNA AVE F CABAHUG - C. PORT CR 6,000.00 L LIMBONG ST JUAN LUNA RR 2,250.00 L TUDTUD NEW ERA-F MINA RR 2,250.00 M BORCES ST G TUDTUD-C MINA RR 2,250.00 M BORGONI ST BP BORCES-GOCHAN RR 2,250.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 5,750.00 MJ CUENCO ACCESS TO AYALA RR 4,250.00 MABONITES RR 2,250.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 2,250.00 NEW FRONTIER S CABAHUG RR 2,250.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 2,250.00 S BORCES EXT RR 2,250.00 S BORCES ST M J CUENCO RR 2,250.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 2,250.00 SAN ROQUE JUAN LUNA RR 2,250.00 SINDULAN ST S CABAHUG-CASALS VILL RR 2,250.00 TENASAS SUBD RR 2,250.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 2,250.00 V COLINA ST MJ CUENCO- C PORT RR 2,250.00 ALL OTHER STREETS RR 2,250.00 CR 3,000.00 D.O. No. 15-97 BARANGAY: MALUBOG Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ALMENDRAS ST SITIO TINGUB - BRGY BABAG RR 600.00 E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUB RR 600.00 KAN-IRAG SPORTS COMPLEX RR 900.00 TOPS RR 900.00 BARANGAY: PARI-AN - - STREET/SUBDIVISION A BONIFACIO ST A MABINI ST COLON ST D JAKOSALEM ST ESPANA ST GEN JUNQUERA ST IBARRA ST ISAGANI ST SANCIANGKO ST SIKATUNA ST SIMOUN ST SUDLON ST V GULLAS ALL OTHER STREETS BARANGAY: PARIL - CLASSIFICATION VICINITY JAKOSALEM-A MABINI BONIFACIO-V GULLAS V GULLAS-BONIFACIO ZULUETA ST-V.GULLAS JUNQUERA-D JAKOSALEM D JAKOSALEM-MABINI COLON-V GULLAS A BONIFACIO-COLON ST JAKOSALEM-SIKATUNA SANCIANKO-COLON BONIFACIO-ESPANA IBARRA-A MABINI ESCANO-JUNQUERA JUNQUERA-JAKOSALEM BONIFACIO-MABINI JAKOSALEM-IBARRA ESPANA-COLON JAKOSALEM-A MABINI - STREET/SUBDIVISION ALL AREAS - CR CR CR CR CR CR CR CR CR CR CR CR CR CR CR CR CR CR CR - 6,000.00 7,500.00 7,500.00 6,000.00 24,500.00 16,000.00 10,500.00 7,500.00 6,000.00 12,000.00 6,000.00 6,000.00 7,500.00 7,500.00 6,000.00 6,000.00 6,000.00 10,500.00 6,000.00 CLASSIFICATION VICINITY - 2ND REV ZV/SQM. - 2ND REV ZV/SQM. - RR A BARANGAY: PIT-OS - - STREET/SUBDIVISION - BDRY OF BRGY BACAYAN TO BRGY BINALIW - PULANG BATO SITIO KABANGAHAN W/IN JUNCTION P. LUPA KAHAYAHAY SUBD STREET/SUBDIVISION CEBU GOLF POLO CLUB ALL OTHER STREETS VICINITY - BARANGAY: PULANGBATO STREET/SUBDIVISION BARANGAY: SAN ANTONIO - D JAKOSALEM ST DON PEDRO CUI ST JUNQUERA ST JUNQUERA EXT P DEL ROSARIO ST PELAEZ ST PRES OSMENA BLVD RR LANDON SPL QUALIFICATION BARANGAY: SAN JOSE - RR RR RR - AGRO MACRO DEV. CORP ALL OTHER AREAS (ALL OTHER STREETS) 2ND REV ZV/SQM. 350.00 350.00 850.00 D.O. No. 15-97 Effectivity Date April 24, 1997 CLASSI2ND REV FICATION ZV/SQM. A 225.00 A 100 CLASSIFICATION VICINITY STREET/SUBDIVISION CLASSIFICATION VICINITY BARANGAY: PONG-OL SIBUGAY - 225.00 60.00 - 2ND REV ZV/SQM. - RR RR A - 325.00 275.00 100.00 CLASSIFICATION VICINITY 2ND REV ZV/SQM. LANDON-P DEL ROSARIO CR LANDON-DEL ROSARIO CR RR LANDON-P DEL ROSARIOCR JUNQUERA ST-RR LANDON CR OSMENA-JUNQUERA CR JUNQUERA-JAKOSALEM CR LANDON-DEL ROSARIO CR LANDON-DEL ROSARIO CR OSMENA-JAKOSALEM ST CR LOTS ALONG UNNAMED STREETS CR CR - - - STREET/SUBDIVISION - 5,250.00 4,000.00 6,500.00 6,500.00 9,250.00 7,250.00 6,500.00 13,500.00 7,000.00 3,750.00 3,500.00 CLASSIFICATION VICINITY 2ND REV ZV/SQM. ROAD TO LORENZA (LOREGA) PUROK BORCES III RR 950.00 ROAD TO BUTUANON RIVER PUROK I RR 950.00 MARYVILLE SUBD (PUROK III) RR (PARK 3)1,750.00 ROAD TO CITE PUROK II RR 950.00 RIDGEDALE SUBD SUNNY HILLS SUBD (PUROKRR III) 2,250.00 ALL OTHER STREETS ALONG BULBO-PULANG BATO RR 750.00 A50 300.00 D.O. No. 15-97 BARANGAY: SAN ROQUE Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. A MABINI ST ZULUETA- F (A) URDANETA CR 4,150.00 ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 6,150.00 GOMEZ ST CR 4,000.00 OSMENA BLVD (J. LUNA ST) P. BURGOS ST-M.J. CUENCOCR AVE. 5,650.00 JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 4,750.00 LAPULAPU ST MAGALLANES-QUEZON BLVDCR 12,400.00 V GULLAS-LEGASPI CR 5,700.00 LOT 7488-V GULLAS ST CR 3,750.00 (LEGASPI-MAGALLANES)CR 5,650.00 LEGASPI ST P BURGOS-M J CUENCO CR 5,650.00 LEGASPI EXT M J CUENCO-QUEZON BLVDCR 5,650.00 LOGARTA ST ZULUETA-URDANETA ST CR 3,750.00 MC BRIONES ST M J CUENCO AVE-LEGASPI EXTN CR 5,800.00 M J CUENCO CR 5,650.00 ML QUEZON BLVD (BURGOS-EST PARIAN) CR 5,000.00 MAGALLANES ST P BURGOS-MJ CUENCO CR 13,500.00 P BURGOS ST. (QUEZON BLVD-URDANETA) CR 5,650.00 URDANETA ST.-V GULLAS CR 4,750.00 S OSMENA,JR-QUEZON BLVD CR 5,650.00 PIER 2 ROAD S OSMENA,JR-QUEZON BLVD CR 4,750.00 R PALMA ST MJ CUENCO-QUEZON BLVD CR 4,750.00 S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 5,900.00 URDANETA ST. P BURGOS-MJ CUENCO CR 5,000.00 V GULLAS ST A MABINI-MJ CUENCO CR 5,500.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 4,000.00 ALL OTHER STREETS CR 3,800.00 BARANGAY: SIRAO - - STREET/SUBDIVISION VICINITY CEBU GOLF & POLO CLUB KAN-IRAG PARK (KANG-IRAG PARK) GEN. MAXILOM AVE CLASSIFICATION - 2ND REV ZV/SQM. - A A A A 550.00 600.00 600.00 250.00 D.O. No. 15-97 BARANGAY: SANTA CRUZ Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. ARLINGTON POND A POND ST-F RAMOS CR 4,800.00 OSMENA BLVD-F RAMOS CR 5,250.00 A VILLANUEVA ST F RAMOS ST CR 3,500.00 GEN. MAXILOM AVE F. RAMOS - F. OSMENA CR 12,500.00 F. OSMENA GEN. MAXILOM AVE CR 17,500.00 F RAMOS ST PELAEZ-JUNQUERA CR 5,500.00 GEN. MAXILOM-PELAEZ ST CR 7,250.00 JUNQUERA ST RAMOS-RR LANDON CR 4,000.00 PELAEZ EXT VILLANUEVA-RR LANDON CR 4,750.00 PRES OSMENA BLVD A POND-RR LANDON CR 14,000.00 F OSMENA RTDS-A POND STCR 18,000.00 RR LANDON ST OSMENA-JUNQUERA CR 6,500.00 V RANUDO ST F RAMOS CR 5,000.00 ALL OTHER STREETS CR 3,750.00 BARANGAY: SUDLON STREET/SUBDIVISION ALL AREAS BARANGAY: TALAMBAN STREET/SUBDIVISION A BORBAJO ST EL DORADO II HIGHWAY 11 HIGHWAY 77 MARYVILLE SUBD NASHVILLE SUBD NORTH TOWN HOMES SUBD ROAD TO TALAMBAN - CLASSIFICATION VICINITY - - - 2ND REV ZV/SQM. - RR A - - VICINITY ROAD TO CANDUMAN 275.00 125.00 CLASSIFICATION 2ND REV ZV/SQM. - RR 2,250.00 RR 2,400.00 ROAD TO KAUSWAGAN RR 1,250.00 RR 1,250.00 RR 2,750.00 RR 1,950.00 RR 2,750.00 BUTUANON-TALAMBAN PROPRR 2,400.00 USC-MCWD (USC-BUTUANON RRBRIDGE) 2,400.00 (TALAMBAN-CABANGCALAN) RR 2,400.00 TALAMBAN PROP-TIGBAO RR 2,250.00 BUTUANON BR-CANDUMAN RR 2,400.00 BORBAJO ST (BARBAJO ST) RR - CANDUMAN 1,250.00 SILVERSHILLS SUBD RR 2,450.00 ST. ANTHONY SUBD RR 1,750.00 SUNNY HILLS SUBD PHASE I RR 2,500.00 SUNNY HILLS SUBD PHASE II RR 2,750.00 ALL OTHER STREETS RR 1,750.00 CR 3,000.00 BARANGAY: TAPTAP - - STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: TEJERO - - STREET/SUBDIVISION GEN. MAXILOM AVE J VILLAGONZALO MC ARTHUR BLVD MJ CUENCO AVE MARCOS MORELOS ST PGA CANAL 10TH ST REGINO MERCADO S OSMENA JR BLVD T PADILLA EXT T PADILLA ST ULDARICO ALVIOLA VILLA ABUNO ALL OTHER STREETS BARANGAY: TINAGO STREET/SUBDIVISION D.O. No. 15-97 Effectivity Date April 24, 1997 CLASSI2ND REV FICATION ZV/SQM. RR 275.00 A 125.00 CLASSIFICATION VICINITY - - - 2ND REV ZV/SQM. - CR M.J. CUENCO-S OSMENA JR CR CR GEN MAXILOM-EST TEJERO CR CR MAXILOM-T PADILLA CR MJ CUENCO-U ALVIOLA CR EST TEJERO-T PADILLA EXT CR PEA CANAL - S OSMENA,JR CR M J CUENCO-PGA CANAL CR CR VILLA GONZALO-TEJERO CR CR - - 5,000.00 3,150.00 5,500.00 6,150.00 3,500.00 3,150.00 3,050.00 4,650.00 4,700.00 4,500.00 3,150.00 3,150.00 3,150.00 CLASSIFICATION VICINITY 2ND REV ZV/SQM. A. BONIFACIO ST. ARELLANO BLVD. BAGUMBAYAN ST. BALESTEROS ST CJ QUIZON ST. CALERO ST LOPEZ JAENA ST. MC ARTHUR BLVD MJ CUENCO AVE. MABINI ST. QUEZON BLVD. S OSMENA JR BLVD V SOTTO AVE. VILLA ABUNO ST ZULUETA ST. ALL OTHER STREETS MABINI-MJ CUENCO CR 3,600.00 ESTERO TINAGO-PARIAN CR 4,500.00 MJ CUENCO-V SOTTO CR 3,250.00 BONIFACIO-L JAENA CR 3,500.00 BAGUMBAYAN-OSMENA CR 3,650.00 M J CUENCO AVE CR 3,250.00 MABINI-MJ CUENCO AVE CR 3,500.00 EST. TEJERO-EST. PARIAN CR 5,250.00 ESTERO TEJERO-TINAGO CR 6,000.00 BONIFACIO-ZULUETA CR 3,500.00 ESTERO TEJERO-PARIAN CR 4,400.00 EST TINAGO-EST PARIAN CR 6,450.00 MJ CUENCO-QUEZON BLVD CR 4,400.00 S OSMENA JR-ARELLANO CR 2,800.00 MABINI-MJ CUENCO AVE. CR 3,900.00 ALONG UNNAMED RD CR 3,250.00 D.O. No. 15-97 BARANGAY: T. PADILLA Effectivity Date April 24, 1997 CLASSI2ND REV STREET/SUBDIVISION VICINITY FICATION ZV/SQM. BONIFACIO SIKATUNA-MABINI CR 3,500.00 F VILLA LAHUG CREEK-MJ CUENCO CR 2,750.00 GEN LOREGA MJ CUENCO AVE CR 3,000.00 MJ CUENCO AVENUE LOREGA-ESTERO TEJERO CR 7,000.00 OLD PHIL RAILWAY LAHUG CREEK-G LOREGA CR 2,750.00 SIKATUNA T PADILLA- BONIFACIO CR 3,500.00 T VILLA PRIVATE ROAD F VILLA-MJ CUENCO CR 3,500.00 T PADILLA SIKATUNA-LAHUG CREEK CR 3,500.00 LAHUG CREEK-M J CUENCO CR 3,500.00 ALL OTHER STREETS ALONG UNNAMED RD CR 2,750.00 BARANGAY: ZAPATERA (LIBOT) STREET/SUBDIVISION VICINITY - CLASSIFICATION ALCOHOL ST SIKATUNA-LAHU CREEK RR BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR BENEDICTO ST JAKOSALEM-LAHUG CREEK RR CREEK SIDE ST BDRY ZAPATERA ELEM SCH RR D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS CR GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR OLD ROAD JAKOSALEM - SAN JOSE ST RR RAHMANN ST (SAN JOSE ST)GEN. MAXILOM-SIKATUNA CR SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR SIKATUNA ST JAKOSALEM-ALCOHOL ST CR ALL OTHER STREETS RR CR = = = 2ND REV ZV/SQM. 3,900.00 3,900.00 3,900.00 3,900.00 6,500.00 3,900.00 12,500.00 3,650.00 3,900.00 3,900.00 3,900.00 3,400.00 3,900.00 = CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81 - CEBU CITY, NORTH 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PRO WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A PARTICULAR BARANGAY. a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICTION IN A PARTIC SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFIC REAL PROPERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARAN SIMILAR CONDITIONS SHALL BE USED; AND b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICAION OF REAL P IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATIO PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE US 2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMME PURPOSES OF ZONAL VALUATION. b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSE 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 IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIV VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TA WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL PURSUANT TO RAMO 2-91. THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS CO AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO 4. AREAS FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT ISSUANCES REVENUE REGULATIONS NO. 17-2001. SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE V AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY. 5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS. THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNA TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTA TAXES DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY, PROVIDE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALU PROVINCIAL AND CITY ASSESSORS (i.e LATEST TAX DECLARATION) AND (2.) THE GROSS SE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF EXCHANGE. PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING E DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMIS INTERNAL REVENUE (i.e.ZONAL VALUES)OR (2). THE FAIR MARKET VALUE AS SHOWN IN TH OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR; WHIEVER IS HIGHER. Republic of the Philippines DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE DEPARTMENT ORDER NO. 20-93 January 25, 1993 SUBJECT: TO: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF CEBU UNDER REVENUE DISTRICT OFFICE NO. 60 (CEBU CITY), REVENUE REGION NO. 7 (CEBU CITY), FOR INTERNAL REVENUE TAX PURPOSES. : 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the City of Cebu under the jurisdiction of Revenue District Office No. 60 (Cebu City), Revenue Region No. 7 (Cebu City) after a public hearing was conducted on July 22, 1992 for the purpose. This Order is issued to implement the revised zonal values for land and improvements in the case of condominiums/townhouses, commercial and industrial buildings as shown in "A" hereof to be used in computing any intenal revenue tax. In case the gross selling price or the market value asas shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax. This Order shall take effect immediately. (signed) RAMON DEL ROSARIO, JR. Secretary of Finance RECOMMENDED BY: (singed) JOSE U. ONG Commissioner of Internal Revenue DEFINITION OF TERMS RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER 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. CLASSIFICATION LEGEND: CODE RR CR GP* GL APD CLASSIFICATION CODE Residential Regualr RC Residential Condominium Commercial Regular CC Commercial condominium General Purposes I Industrial Government Land X Institutional Area for Priority Development A Agricultural Lot RDO NO. 81 CEBU CITY - NORTH (formerly RDO 60) CITY/MUNICIPALITY: CEBU CITY BARANGAY: ADLAWON STREET/SUBDIVISION ALL AREAS D.O. No. 20-93 Effectivity Date 14-May-93 - CLASSI1ST REV FICATION ZV/SQ.M. A 30.00 VICINITY - BARANGAY: AGSUNGOT STREET/SUBDIVISION ALL AREAS - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - BARANGAY: APAS STREET/SUBDIVISION EDISON ST FULTON ST GOV M CUENCO AVE LA GUARDIA MARCONI ST PC HILLS PATRANO SUBD ROAD T O BUSAY ROAD TO BUSAY ROAD TO CP LAPULAPU SALINAS DRIVE SAN ANTONIO VILL I SAN ANTONIO VILL II SAN MIGUEL ST STEPHENSON ST WILSON ST BARANGAY: BABAG - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. SALINAS DRIVE-STEPHENSONRR 1,800.00 RR 1,800.00 JUAN LUNA-MAHIGA CREEK RR 5,500.00 RR 1,800.00 FULTON STREET RR 1,800.00 RR 1,800.00 RR 1,800.00 SALINAS-CEBU PLAZA RR 2,800.00 CEBU PLAA-ECOLINGS RR 1,300.00 RR 1,800.00 RR 2,800.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 SALINAS DRIVE RR 1,800.00 - D.O. No. 20-93 Effectivity Date 14-May-93 - STREET/SUBDIVISION ALL AREAS - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - BARANGAY: BACAYAN - - STREET/SUBDIVISION ALONG ROAD TO PIT-OS BARANGAY: BANILAD - - - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 60.00 VICINITY - - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A BONIFACIO ST TALAMBAN-MANDAUE CY RR 3,300.00 DONA RITA RR 1,800.00 DORADO I VILLAGE RR 1,300.00 GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 3,300.00 HOLY FAMILY NEAR STO NINO RR 1,300.00 HOLY FAMILY NEAR EL DORADO RR 1,300.00 M LUISA P1 EULALIA RR 2,300.00 M LUISA P1 LUIS RR 2,300.00 M LUISA P1 MELISSA RR 2,300.00 M LUISA P1 P ANANAS RR 2,300.00 M LUISA P1 P EMILIO RR 2,300.00 M LUISA P1 P JOHN RR 2,300.00 M LUISA P1 P LUCY RR 2,300.00 M LUISA P1 P MARIA RR 2,300.00 M LUISA P1 P MIGUEL RR 2,300.00 M LUISA P1 ROSEBUD RR 2,300.00 M LUISA P2 P MARIANO RR 2,300.00 M LUISA P2 P DON SERGIO RR 2,300.00 M LUISA P1 ANNABELLE RR 2,300.00 M LUISA P2 P STEPHANY RR 2,300.00 M LUISA ESTATE PARK PH II RR 2,300.00 M LUISA ESTATE PARK PH III RR 2,000.00 M LUISA ESTATE PARK PH IV RR 1,600.00 M LUISA ESTATE PARK PH V RR 1,900.00 M LUISA ESTATE PARK PH VI RR 2,000.00 M LUISA ESTATE PARK PH VII RR 1,800.00 M LUISA ESTATE PARK PH VIII-A RR 1,500.00 M LUISA ESTATE PARK PH VIII-B RR 1,300.00 ROAD M LUISA EST PARK RR 3,300.00 STO NINO VILLAGE RR 1,800.00 BARANGAY: BASAK PARDO STREET/SUBDIVISION NN BACALSO AVE N BACALSO AVE EXT E SABELLANO ST FAIRVIE VILLAGE SUBD - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. GREYHOUND-HOLY CROSS CR 2,500.00 S NICOLAS-KINASANGA AN RR 800.00 B S NICOLAS-O PARDO RR 1,000.00 E SABELLANO ST RR 800.00 BARANGAY: BASAK SAN NICOLAS - D.O. No. 20-93 Effectivity Date May 14, 1993 EUCALYPTUS ST F LLAMAS ST GANSIANO ST GRANADA ST IPIL IPIL ST KALAW ST KUSI ST LAPAY ST LEMON ST MACUPA ST MAYA ST NATALIO BACALSO EXT PERECO ST PUNAY ST SALING ST SILOY ST TABARES ST TAMSI ST TUKNO ST (GSIS CPD) VILLA SAN ANTONIO CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. LEOM-MACOPA RR 800.00 AVOCADO RR 800.00 GANSIANG-N BACALSO RR 800.00 N BACALSO AVENUE RR 800.00 ALIMOKON-N BACALSO RR 800.00 GANSIANG-N BACALSO RR 800.00 BASAK PARDO-TABADA CR 2,500.00 N BACALSO AVE-SEASHORE RR 800.00 N BACALSO AVE-CABREROS RR 800.00 N BACALSO AVE RR 800.00 LOURDES VILLE-B PARDO RR 1,300.00 LOURDES VILL-LLAMAS RR 1,300.00 N BACALSO AVE RR 800.00 N BACALSO-GANSIANG CR 1,800.00 F LLAMAS-AVOCADO RR 800.00 RR 800.00 N BACALSO AVE RR 800.00 F LLAMAS-GRANADA RR 800.00 F LLAMAS ST RR 800.00 F LLAMAS ST RR 800.00 N BACALSO-AGUILA RR 800.00 N BACALSO-SABELLANO RR 800.00 MACUPA-LEMON RR 800.00 COL TABADA-B PARDO RR 1,300.00 LEMON-MACOPA RR 800.00 LEMON-MACOPA RR 800.00 LEMON-MACOPA RR 800.00 LEMON-MACOPA RR 800.00 N BACALSO-CABREROS EXT RR 800.00 RR 800.00 RR 800.00 RR 500.00 BARANGAY: BINALIW - - STREET/SUBDIVISION AQUILA ST ALIMOKON ST AVOCADO ST BACLAY ST BAYABAS ST CAIMITO ST CEBU SOUTH ROAD COL CABREROS ST COL TABADA ST DAPDAP ST E SABELLANO ST STREET/SUBDIVISION ALL AREAS - - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 50.00 VICINITY - BARANGAY: BONBON - D.O. No. 20-93 Effectivity Date May 14, 1993 - STREET/SUBDIVISION ALL AREAS - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - BARANGAY: BO. LUZ - - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ARCH REYES AVE ESCARIO-JUAN LUNA AVE RR 800.00 ARCH REYES AVE N ESCARIO-J LUNA VE CR 6,500.00 CABANTAN ST ARCH REYES-NEW ERA RR 800.00 JUAN LUNA AVE ARCH REYES-NEW ERA CR 5,500.00 NEW ERA ST CABANTAN ST-J LUNA RR 1,300.00 ALL ROADS TO CABANTAN RR 800.00 BARANGAY: BUDLA-AN - - STREET/SUBDIVISION ALL AREAS CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 60.00 VICINITY - BARANGAY: BUHISAN - - STREET/SUBDIVISION ROAD TO BUHISAN VICINITY P PRINCESA BRIDGE BRIDGE-BUHISAN ELEM BARANGAY: BULALACAO PARDO - CLASSI- 1ST REVISION FICATION ZV/SQ.M. RR 200.00 RR 200.00 D.O. No. 20-93 Effectivity Date May 14, 1993 CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. N BACALSO AVE BULALACAO SUNRISE VILL CR 2,500.00 ROAD TO R CABRERAS RES RR 800.00 ROAD TO ST JUDE ACRES RR 800.00 ROAD TO VIL ROAD RR 800.00 BARANGAY: BUOT-TAOP STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: BUSAY - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ECOLINGS SUBD RR 1,000.00 HILLTOP SUBD RR 1,000.00 LAHUG BUSAY ROAD RR 1,600.00 LAHUG BUSAY ROAD ECOLING RES-LAHUG RR 1,600.00 MA LUISA ESTATE PARK GRAJE-EGGLINGS RES RR 1,700.00 MA LUISA ESTATE PARK PHASE VI PART RR 900.00 MA LUISA ESTATE PARK PHASE IX (VALLEY) RR 1,700.00 MA LUISA ESTATE PARK PHASE IX (HILLTOP) RR 1,300.00 PLAZAVILLE PHASE IX (MIDLAND) RR 1,000.00 PROV GOVERNMENT SUBDIVISION RR 500.00 DON EMILIOP OSMENA HWBOUNDARY MALUBOG/GRAJE RR 500.00 DON EMILIOP OSMENA HWGRAJE-ECOLING RES RR 1,000.00 DON EMILIOP OSMENA HWECOLINGS-LAHUG RR 1,000.00 BARANGAY: CALAMBA STREET/SUBDIVISION A LOPEZ ST A LOPEZ ST B RODRIGUEZ ST HAPPY VALLEY SUBD KATIPUNAN ST LUCIO LOPEZ DRIVE SAN ROQUE SUBD SITIO SAN ANTONIO SUN VALLEY SUBD V RAMA AVE V RAMA AVE - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 - D.O. No. 20-93 Effectivity Date May 14, 1993 - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. BALAGA RES-KATIPUNAN RR 1,300.00 KATIPUNAN-3 DE ABRIL RR 1,200.00 V RAMA-GUAD RIVER CR 2,500.00 RR 1,800.00 A LOPEZ-V RAMA AVE CR 2,000.00 A LOPEZ-V RAMA AVE RR 1,300.00 V RAMA AVE RR 1,300.00 RR 1,300.00 V RAMA AVE RR 1,800.00 DEL ROSARIO-N BACALSO RR 2,300.00 P DEL ROSARIO-H VALLEY RR 2,300.00 BARANGAY: CAMBINOCOT STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: CAPITOL SITE STREET/SUBDIVISION B RODRIGUEZ ST B RODRIGUEZ ST CAPITOL CEBY CY Z00 CAPITOL CEBY CY Z00 CLAVANO ST CLAVANO ST DON GIL GARCIA ST DON J AVILA ST DON MARIANO CUI ST F RAMOS EXT GEN MAXILOM ST JASMIN ST JUANA OSMENA ST JUANA OSMENA ST JUANA OSMENA ST JUANA OSMENA ST KAMUNING ST J LLORENTE ST M VELEZ ST MA CRISTINA ST MANUEL ZOSA ST MIRASOL ST N ESCARIO ST ORCHID ST P RODRIGUEZ PRES OSMENA BLVD WALINGWALING BARANGAY: CARRETA STREET/SUBDIVISION GEN MAXILOM AVE GEN MAXILOM AVE MJ CUENCO AVE - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. WALINGWALING-FUENTE TRDA CR 7,500.00 GUADALUEPE RRIVER-WALINGCR ST 6,500.00 VILLALON RES-CCG RR 1,300.00 ESCARIO-VILLALON RES RR 1,800.00 ESCARIO-MONTALBAN RR 1,300.00 JUNCTION RD-CCG RR 1,300.00 B RODRIGUEZ STREET CR 3,500.00 RODRIGUEZ-OSMENA CR 3,500.00 NESCARIO-B RODRIGUEZ CR 3,000.00 MA. CRISTINA ST CR 2,000.00 OSMENA RTDA-J OSMENA CR 10,500.00 P RODRIGUEZ-OSMENA CR 3,000.00 MAXILON-ABOITIZ CR 3,500.00 ABOITIZ-N ESCARIO CR 3,500.00 ESCARIO-JUNCTION ROAD CR 1,800.00 JUNCTIONS-CGGC CR 1,800.00 L LLORENTE-NESCARIO CR 3,500.00 WALINGWALING-OSMENA CR 3,300.00 GUAD RVR-DON G GARCIA CR 3,000.00 CR 3,000.00 CR 3,500.00 CR 2,000.00 J OSMENA-G GARCIA CR 4,500.00 N ESCARIO-JASMIN CR 2,500.00 CR 1,800.00 OSMENA-RTDA ESCARIO CR 15,500.00 CR 2,000.00 D.O. No. 20-93 Effectivity Date May 14, 1993 - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. B CATH CEM-MJ CUENCO CR 4,500.00 MJ CUENCO-[ CANAL CR 3,300.00 MAXILOM-C CREEK CR 3,500.00 BARANGAY: CENTRAL PROPER STREET/SUBDIVISION COLON ST D JAKOSALEM ST D JAKOSALEM ST D JAKOSALEM ST F GONZALES ST F GONZALES ST F GONZALES ST JUEZ BORROMEO ST LEGASPI ST LEGASPI ST LEGASPI ST LINCOLN ST MABINI MAGALLANES ST MAGALLANES ST MAGALLANES ST P BURGOS ST P BURGOS ST P BURGOS ST P BURGOS ST P GOMEZ ST P GULLAS ST P LOPEZ ST P LOPEZ ST P LOPEZ ST P LOPEZ ST PLARIDEL ST PLARIDEL ST PRES OSMENA BLVD PRES OSMENA BLVD PRES OSMENA SR BLVD PRES OSMENA SR BLVD V GULLAS ST BARANGAY: DULJO - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. OSMENA-JAKOSALEM CR 22,500.00 LEGASPI-MAGALLANES CR 13,500.00 COLON-Q BLVD CR 13,500.00 MAGALLANES CR 13,500.00 MAGALLANES - MC BRIONES CR 13,500.00 MC BRIONES - WHARF CR 13,500.00 PRES OSMENA - WHARF CR 13,500.00 P LOPEZ-V GULLAS CR 13,500.00 COLON-V GULLAS CR 16,000.00 V GULLAS-JAKOSALEM CR 13,500.00 JAKOSALEM=-P BURGOS CR 13,500.00 PLARIDEL-F GONZALES CR 13,500.00 V GULLAS-URDANETA CR 5,500.00 V GULLAS-JAKOSALEM CR 13,500.00 P LOPES-V GULLAS CR 13,500.00 D JAKOSALEM-P BURGOS CR 13,500.00 URDANETA-OSMENA BLVD CR 13,500.00 PRES OSMENA-WHARF CR 13,500.00 URDANETA-WHARF CR 13,500.00 V GULLAS-URDANETA CR 13,500.00 JAKOSALEM-MABINI CR 13,500.00 J LUNA-J BORROMEO CR 13,500.00 COLON-BALINTAWAK CR 13,500.00 BORROMEO-MAGALLANES CR 13,500.00 BALINTAWAK-BORROMEO CR 13,500.00 BALINTAWAK-MAGALLANES CR 13,500.00 LEGASPI-P OSMENA CR 13,500.00 OSMENA-MC BRIONES CR 13,500.00 JAKOSALEM-P BURGOS CR 16,000.00 V GULLAS-JAKOSALEM CR 16,000.00 V GULLAS-P BURGOS CR 16,000.00 COLON-V GULLAS CR 18,500.00 LEGASPI-A MABINI CR 13,500.00 MAGALLANES-LEGASPI CR 13,500.00 D.O. No. 20-93 Effectivity Date May 14, 1993 - - CARLOCK ST CARLOCK ST NATALIO BACALSO AVE R PADILLA ST/FATIMA RD TO SITIO ALASKA SPOLARIUM ST CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. TRES DE ABRIL=PADILLA CR 2,100.00 C PADILLA-TUPAZ CR 1,800.00 KINALUNSAN-TRES DE ABRIL CR 2,200.00 N BACALSO-CA PADILLA CR 1,600.00 RR 800.00 CARLOCK-C PADILLA RR 1,300.00 BARANGAY: ERMITA - - - STREET/SUBDIVISION STREET/SUBDIVISION EL FILIBUSTERISMO ST ERMITA BEACH RD F CALDERON ST F GONZALES KAWIT ST LINCOLN ST M ESCANO ST MC BRIONES ST MAGALLANES ST MAGALLANES ST MAGALLANES ST MAGALLANES ST MAGALLANES ST NOLI ME TANGERE ST PLARIDEL ST PROGRESSO ST QUEZON BLVD CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. MAGALLANES-PLARIDEL CR 3,500.00 KAWIT-SIT PROJ RR 1,800.00 MAGALLANES-PROGRESSO CR 8,000.00 MAGALLANES-WHARF CR 13,500.00 N ME TANGERE-M ESCANO CR 3,500.00 CALDERON-PLARIDEL CR 7,500.00 MAGALLANES-QUEZON BLVD CR 7,500.00 M ESCANO-F GONZALES CR 8,000.00 V GULLAS-F GONZLES CR 10,500.00 M ESCANO-V CULLAS CR 10,500.00 FORBES-M ESCANO CR 5,500.00 GUADELUPE RIVER-M ESCANOCR 6,000.00 M ESCANO-PLARIDEL CR 10,500.00 MAGALLANES-KAWIT CR 2,500.00 MAGALLANES-PROGRESSO CR 10,500.00 CALDERON-PLARIDEL CR 8,000.00 M ESCANO-F GONZALES CR 4,500.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: GUADALUPE - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A ABELLANA ST BACAYO-M VELEZ ST RR 2,300.00 B RODRIGUEZ EXT V RAMA BRIDGE CR 2,500.00 BUENA HILLS SUBD RR 1,300.00 CABAJAR ST R ALAURA-V RAMA AVE RR 1,300.00 DON JOSE VILLAGE RR 1,300.00 EMILIO OSMENA ST RR 1,300.00 FAIRLANE VILLAGE V RAMA AVENUE RR 1,800.00 FATIMA HILLS V RAMA AVENUE RR 1,300.00 FOREST HILLS M VELEZ ST RR 1,100.00 GOCAHAN SUBD RR 1,300.00 GUADALAJARA SUBD V RAMA AVENUE RR 1,300.00 GUADALUPE HEIGHTS V RAMA AVENUE RR 1,800.00 HAPPY VALLEY RR 1,800.00 HALLPY VALLEY ROAD RR 1,300.00 HORSE SHOE RIVER RR 1,800.00 J FORTICH ST M VELEZ ST RR 1,800.00 L BACAYO ST V RAMA AVENUE RR 1,800.00 M VELEZ ST LABANGON-GD SHEPHERD RR 1,300.00 M VELEZ ST GOOD SHEPHERD-V RAMA RR 2,300.00 M VELEZ ST V RAMA-BRIDGE RR 3,300.00 MA THERESA I SUBD RR 1,300.00 MA THERESA II SUBD RR 1,300.00 NICHOLS HEIGHTS RR 1,300.00 QUEENSVILLE SUBD RR 1,300.00 QUIJADA CPD RR 1,300.00 R DUTERTE ST RR 1,800.00 ROAD TO GOOD SHEPHERD RR 600.00 ROAD TO NAPO BOUNDARY CHURCH RR 600.00 SINGSON ROAD RR 1,800.00 SUNDANCE ROAD M VELEZ ST CR 1,300.00 V RAMA AVE GUADALUPE RTDA-RODRIGUEZ RR 2,500.00 VISAYAN GLASS CMPD I 1,500.00 WINDY HILLS M VELEZ ST RR 1,100.00 UNNAMED ROAD GUADLUPE RTDA RR 800.00 BARANGAY: GUBA STREET/SUBDIVISION ALL AREAS - - VICINITY - BARANGAY: HIPODROMO STREET/SUBDIVISION CEBU BUSINESS PARK HIPODROMO VILLAGE ROAD TO HIPODROMO CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - BARANGAY: INAYAWAN PARDO - CLASSI- 1ST REVISION FICATION ZV/SQ.M. CR 14,500.00 RR 800.00 RR 800.00 D.O. No. 20-93 Effectivity Date May 14, 1993 CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A GUBAYA F JACA-N BACALSO EXT RR 800.00 A GUBAYA F JACA-N BACALSO AVE RR 800.00 A GUBAYA N BACALSO EXT-SEASHORE RR 700.00 ABARQUEZ SUBD TALISAY BOUNDARY RR 800.00 F JACA ST BACALSO AVE-DUMPING SITERR 800.00 F JACA ST GABUYA-N BACALSO AVE RR 800.00 N BACALSO AVE EXT A GABUYA-F JACA RR 800.00 ROAD TO DUMPING SITE SEASHORE RR 800.00 ROAD TO GREEN FIELD RR 800.00 ROAD TO ST JUDE ACRES RR 800.00 BARANGAY: KALUBIHAN STREET/SUBDIVISION BALINTAWAK ST COLON ST COLON ST GEN JUNQUERA ST JUEZ BORROMEO ST M ESCANO ST MAGALLANES ST P DEL ROSARIO ST P GULLAS ST P LOPEZ ST PELAEZ ST PRES S OSMENA BLVD SANCIANGKO ST V GULLAS ST - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. P LOPEZ-V GULLAS CR 5,500.00 M ESCANO-PRES OSMENA CR 17,500.00 OSMENA BLVD-JUNQUERA CR 22,500.00 SANCIANGKO-COLON CR 8,000.00 COLON-P LOPEZ CR 8,000.00 P DEL ROSARIO-MAGALLANESCR 8,000.00 M ESCANO-P LOPEZ CR 10,500.00 M ESCANO-OSMENA BLVD CR 6,500.00 OSMENA BLVD-BORROMEO CR 5,500.00 COLON-MAGALLANES CR 8,000.00 SANCIANGKO-COLON CR 8,000.00 P DEL ROSARIO-COLON CR 15,500.00 M ESCANO-JUNQUERA ST CR 5,500.00 OSMENA BLVD-BALINTAWAK CR 8,000.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: KALUNASAN STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: KAMAGAYAN STREET/SUBDIVISION D JAKOSALEN ST DON PEDRO CUI EXT JUNQUERA ST P DEL ROSARIO ST P DEL ROSARIO ST PELAEZ ST PELAEZ ST PRES OSMENA BLVD SANCIANGKO ST - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 60.00 - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. P DEL ROSARIO-SANCIANGKOCR 3,500.00 P DEL ROSARIO-BONIFACIO CR 3,500.00 RR LANDON-P DEL ROSARIO CR 2,000.00 P DEL ROSARIO-SANCIANGKOCR 4,500.00 JUNQUERA-JAKOSALEM CR 6,500.00 PRES OSMENA-JUNQUERA CR 8,500.00 CREED ALLEY CR 5,500.00 R LANDON-OSMENA BLVD CR 3,500.00 P DEL ROSARIO-SANCIANGKOCR 5,500.00 OSMENA-JUNQUERA CR 5,500.00 JUNQUERA ST-D JAKOSALEM CR 4,500.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: KAMPUTHAW - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A MORALES ST ESCARIO ST-C.S. ROSAL CR 1,800.00 A TOJONG CS ROSAL-A. REYES CR 1,300.00 ABANDONED ROAD CR 1,800.00 ACACIA ST CR 1,800.00 ALU COMPOUND RR 1,300.00 APITONG ST CR 1,800.00 ARCH REYES AVE GORORDO-ESCARIO CR 6,500.00 SC ROSAL ST A MORALES CR 1,300.00 CEBU BUSINESS PARK CR 14,500.00 D JAKOSALEM ST GEN MAXILO-GORORDO AVE CR 4,500.00 DIGNOS COMPOUND RR 1,300.00 DON JOSE AVILA ST RR 1,300.00 E POND EXT CR 2,000.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 8,500.00 GEN MAXILOM ST JAKOSALEN-ECHAVEZ CR 6,500.00 GEN MAXILOM ST ECHAVES-ROM CATH CEM CR 4,500.00 GONZALES COMPOUND RR 1,300.00 GONZALES PVT ROAD CR 2,000.00 GORORDO AVE N ESCARIO-G MAXILOM AVE CR 8,500.00 GORORDO AVE PADGET-ESCARIO CR 6,500.00 JUANA OSMENA ST ESCARIO-GEN MAXILOM CR 3,500.00 JUANA OSMENA ST CLAVANO-ESCARIO RR 1,800.00 JUANA OSMSENA ST MARTINEZ CPD-CLAVANO RR 1,800.00 KAMAGONG ST ARCH REYES AVE CR 1,800.00 MA CRISTINA ST RR 1,300.00 MANALO ST PD-INC CHURCH CR 1,800.00 MARIPOSA ST CR 1,800.00 MARTINEZ CPD RR 1,300.00 MOLAVE ST CR 1,800.00 MONTALBAN SUBD RR 1,500.00 NC ESCARIO ST BRIDGE-ARCH AVENUE CR 6,500.00 NC ESCARIO ST J OSMENA-BRIDGE CR 4,500.00 PERPETUAL SOC HOSP PSH-V ESCARIO X 1,800.00 QUEENS ROAD RR 1,300.00 R ABOITIZ J OSMENA -GEN MAXILOM RR 4,000.00 ROAD TO MAGELLAN HOTEL CR 1,300.00 ROAD TO PUROK WITHIN LOT 886 RR 1,300.00 ROAD TO PUROK LOT 886 TO PUROK 8 RR 1,300.00 ROAD TO PUROK PUROK 8-J OSMENA RR 1,300.00 SAN JOSE MAXILOM AVE-GORORDO CR 2,000.00 TINDALO ST CR 1,800.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: KINASANG-AN STREET/SUBDIVISION E SABELLANO ST GREYHOUND VILL SUBD F JACA ST N BACALSO AVE POTENCIANO SUBD RAINBOW VILLAGE VILLARICA SUBD ROAD - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. POB PARDO-QUIOT RR 800.00 N BACALSO AVE RR 800.00 N BACALSIO AVE-TABURA RR 800.00 KINASANGAN-POTENCIANO CR 2,500.00 N BACALSO AVE RR 800.00 N BACALSO AVE RR 800.00 N BACALSO AVE EXT RR 800.00 BARANGAY: LABANGON - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A LOPEZ ST TRES DE ABRIL-KATIPUNAN RR 1,300.00 A LOPEZ ST KATIPUNAN-BALAGA RES RR 1,300.00 A LOPEZ ST BALAGA RES-A LOPEZ RR 1,300.00 HORSESHOE DR SUBD HAPPY VALLEY RR 1,300.00 KATIPUNAN ST BUHISAN RIVER-LOPEZ CR 2,000.00 NATALIO BACALSO AVE KINALUMSAN-TRES DE ABRIL CR 2,300.00 PART OF HAPPY VALLEY RR 1,800.00 QUIAJANO SUBD R DUTERTE ST RR 1,300.00 ROSALINA VILLAGE R DUTERTE ST RR 1,300.00 SACRED HEART VILLAGE R DUTERTE ST RR 1,300.00 SALVADOR ST TRES DE ABRIL-KATIPUNAN RR 1,800.00 SALVADOR ST KATIPUNAN-GUADA RR 1,300.00 TRES DE ABRIL A LOPEZ-KINALUMSAN RR 1,300.00 TRES DE ABRIL N BACALSO-A LOPEZ RR 1,800.00 ALL OTHER STREETS PARALLEL-KATIPUNAN RR 800.00 ALL UNNAMED TRAVERSE RR 800.00 BARANGAY: LAHUG - - D.O. No. 20-93 Effectivity Date May 14, 1993 - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. AMON TRADING PORT N ESCARIO-J LUNA AVE RR 1,300.00 ARCH REYES AVE GORORDO AVE-ESCARIO CR 6,500.00 ARCH REYES AVE CR 6,500.00 BANCO CEBUANO SUBD RR 1,300.00 BEVERLY HILLS SUBD RR 2,800.00 CAPITOL CEBY CY 200 OPRA VILL-VILLALON RR 1,300.00 ELISA VALLEY SUBD RR 1,300.00 GEMSVILLE SUBD RR 1,800.00 GORODO AVE SALINAS-PADGET CMPD CR 4,500.00 GOTIANUY SUBD RR 1,300.00 GREENVALLY SUBD TO CAMP MARINA RR 1,300.00 KAMAGONG ST RR 1,300.00 OPRA VILLAGE RR 800.00 PADGET CAOMPOUND ROAD RR 1,800.00 PEACE VALLEY ROAD TO CAMP MARINA RR 1,300.00 ROAD TO BOY SCOUT CAMP RR 1,300.00 ROAD TO HOLY FAMILY RR 1,300.00 ROAD TO VILLAR RECORDING RR 1,300.00 ROAD TO BUSAY CEBU PLAZA-SALINAS DR RR 2,800.00 SALINAS DRIVE RR 2,800.00 SANJER CASVILLE SUBD RR 1,300.00 SAMSON SUBD RR 1,800.00 SENO SUBD RR 1,300.00 SUNSET SUBD RR 1,300.00 UNCHUAN SUBD RR 1,300.00 VILLALON SUBD RR 1,300.00 BARANGAY: LOREGA SAN MIGUEL - CORTES SUBD GEN ECHAVEZ ST GEN ECHAVEZ EXT GEN MAXILOM AVE GENERAL LOREGA MJ CUENCO AVE OLD PHIL RAILWAY SAN JOSE ST SAN MIGUEL ST VILLA SUBDIVISION ALL LOTS ALLEYS CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. RR 800.00 MAXILOM-LAHUG CREEK CR 2,500.00 SAN JOSE-G ECHAVES ST CR 2,500.00 ECHAVES-MJ CUENCO CR 4,500.00 ECHAVES-MJ CUENCO RR 1,300.00 MAXILOM-GEN LOREGA CR 4,500.00 RR 1,100.00 ECHAVEZ-SAN MGUEL RR 1,300.00 SAN JOSE-MJ CUENCO RR 1,300.00 RIVERSIDE RR 1,100.00 GEN LOREGA RR 1,100.00 BARANGAY: LUSARAN - - STREET/SUBDIVISION D.O. No. 20-93 Effectivity Date May 14, 1993 STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: MABINI - - STREET/SUBDIVISION ALL AREAS - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 VICINITY - BARANGAY: MABOLO PROPER - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 50.00 D.O. No. 20-93 Effectivity Date May 14, 1993 CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ALMENDRAS ST F CABAHUG-SINDULAN RR 1,300.00 C MINA ST OLD PHIL RAILWAY RR 1,300.00 C BORCES ST JOAQUIN-JUAN LUNA RR 1,300.00 CASALS VILLAGES ALL LOTS WITH SUBD RR 1,800.00 COROMINA SUBD GILL TUDTUD RR 1,300.00 E LABUCAY ST TRES PADRES BORCES GOCHAN RR 1,300.00 F CAGAHUG J LUNA AVE RR 1,800.00 F MINA ST L TUDTUD-H JOAOQUINO RR 1,300.00 F SENO ST MJ CUENCO RR 1,300.00 FLORES DE MAYO ST RR 1,300.00 FRANCISCO ARCILLA G TUDTUD-C MINA RR 1,300.00 FROILAN ARCILLA JUAN LUNA-V COLINA RR 1,300.00 GETTY OIL COMPOUND RR 1,300.00 GIL TUDTUD ST J JOAQUINO RR 1,300.00 GOCHAN COMPOUND ROADM J CUENCO CR 1,500.00 GOCHAN ST CABAHUG-MJ CUENCO RR 1,300.00 GOCHAN SUBD TRES PADRES-GOCHAN EXT RR 1,300.00 GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 1,300.00 H BORGONIA G TUDTUD-C MINA ST RR 1,300.00 H JOAQUINO ST G TUDTUD-C MINA ST RR 1,200.00 HOLY NAME ST MJ CUENCO AVE RR 1,300.00 J JOAQUINO ST E LUBAKAY RR 1,300.00 JUAN LUNA AVE F CABAHUG-C PORT CR 5,500.00 L LIMBONG ST JUAN LUNA RR 1,300.00 L TUDTUD NEW ERA-F MINA CR 5,500.00 M BORCES ST G TUDTUD-C MINA RR 1,300.00 M BORGONIA ST BP BORCES-GOCHAN RR 1,300.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 4,500.00 MABOLITES RR 1,300.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 1,300.00 NEW FRONTIER S CABAHUG RR 1,300.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 1,300.00 S BORCES EXT RR 1,300.00 S BORCES ST M J CUENCO RR 1,300.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 1,800.00 SAN ROQUE JUAN LUNA RR 1,300.00 SINDULAN ST S CABAHUG-CASALS VILL RR 1,300.00 TENASAS SUBD RR 1,300.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 1,300.00 V COLINA ST MJ CUENCO-C PORT RR 1,300.00 ALL OTHER STREETS RR 1,300.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: MALUBOG STREET/SUBDIVISION ALL AREAS - VICINITY - BARANGAY: MAMBALING - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. AVOCADO ST GANSIANG-N BACALSO RR 800.00 C PADILLA ST R AVE-KINALUMSAN CR 6,000.00 CCC PRIVATE RD RR 800.00 CASHERE ST RR 800.00 CEBU SOUTH RD AVOCADO-N BACALSO CR 2,500.00 COL TABADA ST RR 800.00 GANSIANG ST RR 800.00 GREEN DAUPHIN ST RR 800.00 LAPULAPU ST TABADA-HUMABON RR 800.00 MARIA GOCHAN GANSIANG-N BACALSO RR 800.00 N BACALSO S EXPRESSWAYPADILLA-KINALUMSAN CR 2,500.00 N BACALSO AVE EXT TABADA-C PADILLA RR 1,300.00 RAJAH HUMABON ST TABADA RR 800.00 SAN BERNANRDINO ST GANSIANG-MA. GOCHAN RR 800.00 SAN ROQUE EXT SAN ROQUE ST RR 800.00 SAN ROQUE ST C. PADILLA RR 800.00 YBANEZ PRIVATE RD C. PADILLA RR 800.00 BARANGAY: PAHINA CENTRAL STREET/SUBDIVISION BALAGTAS ST BORROMEO ST COLON ST DIMASALANG ST JUAN CLIMACO ST JUAN CLIMACO ST M ESCANO MAGALLANES NATALIO BACALSO NATALIO BACALSO PANGANIBAN ST SANCIANGKO ST SANCIANGKO ST CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. PANGANIBAN-CLIMACO CR 3,000.00 SANCIANGKO-M ESCANO CR 8,000.00 COLON BR-M ESCANO CR 8,000.00 PANGANIBAN-M ESCANO CR 3,500.00 MAGALLANES-COLON CR 3,900.00 COLON-SANCIANGKO CR 2,500.00 N BACALSO-MAGALLANES CR 8,000.00 GUADALUPE RVR-M ESCANO CR 6,000.00 PANGANIBAN-M ESCANO CR 4,500.00 GUAD RIVER-PANGANIBAN CR 3,500.00 N BACALSO-ESCANO CR 2,500.00 PANGANIBAN-M ESCANO CR 4,500.00 GUADALUPE RIVER-PANGANIBAN CR 2,800.00 BARANGAY: PAHINA SAN NICOLAS STREET/SUBDIVISION B ARANAS C PADILLA ST ESTELITA ST GARFIELD ST LAKANDULA ST TRES DE ABRIL ST TUPAS ST BARANGAY: PARIAN - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. LAKANDULA-3 DE ABRIL CR 2,500.00 LAKANDULA-3 DE ABRIL CR 3,500.00 LAKANDULA-3 DE ABRIL CR 2,500.00 C PADILLA-TUPAS CR 2,500.00 3 DE ABRIL-TUPAS CR 2,500.00 LAKADULA-TUPAS CR 2,500.00 LAKADULA-FORBES CR 2,500.00 BARANGAY: PAMUTAN STREET/SUBDIVISION ALL AREAS D.O. No. 20-93 Effectivity Date May 14, 1993 - VICINITY - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 D.O. No. 20-93 Effectivity Date May 14, 1993 - - STREET/SUBDIVISION A BONIFACIO ST A MABINI ST COLON ST COLON ST D JAKOSALEM ST D JAKOSALEM ST ESPANA ST GEN JONQUERA ST IBARRA ST ISAGANI ST MABINI-USP SANCIANGKO ST SANCIANGKO ST SIKATUNA ST SIMOUN ST SUDLON ST V GULLAS ZULUETA ST CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. JAKOSALEM-A MABINI CR 2,500.00 BONIFACIO-V GULLAS CR 5,500.00 JUNQUERA-D JAKOSALEM CR 22,500.00 D JAKOSALEM-MABINI CR 15,500.00 COLON-V GULLAS CR 5,500.00 A BONIFACIO-COLON ST CR 4,500.00 JAKOSALEM-SIKATUNA CR 3,000.00 SANCIANGKO-COLON CR 8,000.00 BONIFACIO-ESPANA CR 2,200.00 IBARRA-A MABINI CR 2,200.00 V GULLAS-BONIFACIO CR 5,500.00 ESCANO-JUNGQUERA CR 4,500.00 JUNQUERA-D JAKOSALEM CR 4,500.00 BONIFACIO-MABINI CR 3,500.00 JAKOSALEM-IBARRA CR 2,200.00 ESPANA-COLON CR 2,200.00 JAKOSALEM-A MABINI CR 3,500.00 V GULLAS CR 3,500.00 BARANGAY: PARIL - - - STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: PASIL ABUNO STREET/SUBDIVISION ACCESS ROAD 7A ACCESS ROAD 7B ACCESS ROAD I F RALLOS ST L FLORES ST M DELA CONCEPSION R MAGSAYSAY ST STO. NINO EXT T CAVAN ST TUPAS ST BARANGAY: PIT-OS - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. RR 900.00 RR 900.00 RR 900.00 GUADALUPE RVR-GARFIELD CR 1,500.00 TUPAZ-STO NINO EXT CR 1,000.00 GUADALUPE RVR-GARFIELD CR 1,500.00 GUADALUPE RVR-GARFIELD CR 1,500.00 DON BOSCO TO GARFIELD RR 900.00 GUADALUPE RVR-GARFIELD CR 1,500.00 GUADALUPE RVR-GARFIELD CR 2,500.00 - D.O. No. 20-93 Effectivity Date May 14, 1993 - STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: POBLACION PARDO STREET/SUBDIVISION A GABUYA ST DACALOS ST F JACA ST F SABELLANO ST I TABURA ST N BACALSO AVE ROAD TO SUNRISE VILL SUNRISE VILLAGE CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 60.00 CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. N BACALSO-JACA ST RR 800.00 N BACALSO-TABURA RR 800.00 GABUYA-KINASANG AN RR 800.00 D L VICTORIA-KINASANGAN RR 800.00 SABELLANO-F JACA RR 800.00 SUNRISE-KINASANGAN RR 2,500.00 N BACALSO AVE RR 800.00 RR 800.00 BARANGAY: PONG-OL SIBUGAY STREET/SUBDIVISION ALL AREAS CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - - - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: FORT AREA - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. 10TH ST CR 3,900.00 1ST ST CR 3,900.00 1ST ST, 6TH ST CR 3,500.00 2ND ST CR 3,900.00 3RD ST EAST-WEST CR 3,900.00 4TH ST CR 3,900.00 5TH ST-EAST-WEST CR 3,900.00 5TH ST-EAST-WEST CR 3,900.00 7TH ST CR 3,900.00 8TH ST CR 3,900.00 9TH ST CR 3,900.00 ARELLANO BLVD, 1ST AVE CR 4,500.00 BANGKA ST CR 3,900.00 BARKO ST CR 3,900.00 CABAHUG ST CR 3,900.00 DON B BENEDICTO CR 3,900.00 GEN MAXILOM AVE CR 4,500.00 GEN MAXILOM EXT CR 3,900.00 HUMABON AVE CR 3,900.00 INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVDCR 3,900.00 JUAN LUNA ST RECLAMATION AREA CR 4,500.00 JUAN LUNA ST CPC CREEK S OSMENA JR CR 4,500.00 KALIPAYQAN ST CR 3,900.00 LAPULAPU AVE CR 3,900.00 LAPULAPU LOOP CR 3,900.00 PEPSI ST CR 3,900.00 PORT CENTRE AVE CR 3,900.00 QUEZON BLVD CR 4,500.00 SERGIO OSMENA JR AVE CR 4,500.00 STP COURT CR 3,900.00 T PADILLA EXT CR 3,900.00 BARANGAY: PULANGBATO STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: PUNTA PRINCESA - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 50.00 D.O. No. 20-93 Effectivity Date May 14, 1993 CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. 10TH ST CR 3,900.00 1ST ST CR 3,900.00 1ST ST, 6TH ST CR 3,500.00 2ND ST CR 3,900.00 3RD ST EAST-WEST CR 3,900.00 4TH ST CR 3,900.00 5TH ST-EAST-WEST CR 3,900.00 5TH ST-EAST-WEST CR 3,900.00 7TH ST CR 3,900.00 8TH ST CR 3,900.00 9TH ST CR 3,900.00 ARELLANO BLVD, 1ST AVE CR 4,500.00 BANGKA ST CR 3,900.00 BARKO ST CR 3,900.00 CABAHUG ST CR 3,900.00 DON B BENEDICTO CR 3,900.00 GEN MAXILOM AVE CR 4,500.00 GEN MAXILOM EXT CR 3,900.00 HUMABON AVE CR 3,900.00 INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVDCR 3,900.00 JUAN LUNA ST RECLAMATION AREA CR 4,500.00 JUAN LUNA ST CPC CREEK S OSMENA JR CR 4,500.00 KALIPAYQAN ST CR 3,900.00 LAPULAPU AVE CR 3,900.00 LAPULAPU LOOP CR 3,900.00 PEPSI ST CR 3,900.00 PORT CENTRE AVE CR 3,900.00 QUEZON BLVD CR 4,500.00 SERGIO OSMENA JR AVE CR 4,500.00 STP COURT CR 3,900.00 T PADILLA EXT CR 3,900.00 BARANGAY: QUIOT PARDO STREET/SUBDIVISION BAYANIHAN VILLAGE E SABELLANO ST GENES COMPOUND GOCHAN I SUBD GOCHAN II SUBD HONEY VILLE SUBD 1,2 MOUNATIN VIEW SUBD MURILLO VILLAGE N BACALSO AVE SAN CARLOS HTS SUBD - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. N BACALSO AVE RR 1,300.00 KINSANG-AN TO PUNTA PRINSESA RR 800.00 RR 800.00 E SABELLANO ST RR 1,300.00 E SABELLANO ST RR 1,300.00 E SABELLANO ST RR 1,300.00 E SABELLANO ST RR 800.00 E SABELLANO ST RR 800.00 POTENCIANO-BAYANIHAN CR 2,500.00 RR 1,300.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: SAMBAG I - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ANTONIO ABAD TORNIS RR 1,300.00 J URGELLO PRIVATE ROAD ALL UNNAMED ROADS CR 1,500.00 MH AZNAR ROAD RR 1,800.00 NATALIO BACALSO AVE PANGANIBAN-M ESCANO CR 4,500.00 NATALIO BACALSO AVE GUAD RIVER-PANGANIBAN CR 3,500.00 P OSMENA BLVD UY TENG SU-RR LANDON CR 12,500.00 P OSMENA BLVD RR LANDON-PD ROSARIO CR 10,500.00 P DEL ROSARIO EXT OSMENA-M ESCANO CR 6,500.00 P DEL ROSARIO EXT M ESCANO-URGELLO RD CR 3,500.00 P DEL ROSARIO EXT URGELLO RD-GUADALUPE CR 2,500.00 RR LANDON EXT CR 2,000.00 UY TEND SU ST INTERIOR CR 1,500.00 ALL OTHER STREETS PARALLEL-ROSARIO CR 1,300.00 BARANGAY: SAMBAG II - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A POND OSMENA BLVD RR 1,300.00 A TORMIS EXT RR 1,000.00 ASCENCION ST RR 1,300.00 ASSUMPTION ST RR 1,300.00 B RODRIGUEZ ST WALING-FUENTE-OSMENA CR 7,500.00 B RODRIGUEZ ST GUAD RVR-WALINGWALING CR 6,500.00 FUENTE OSMENA RTDA CR 15,500.00 J URGELLO PRIVATE ROAD OSMENA BLVD CR 3,500.00 MH AZNAR ROAD CR 1,800.00 PRES S OSMENA BLVD A POND EXT-UY TENG SU CR 12,500.00 PRES S OSMENA BLVD P OSMENA RTDA-A POND EXTCR 15,500.00 ROAD TO TB PAVILLION B RODRIGUEZ ST RR 1,300.00 TAMBIS RR 1,000.00 UY TEND SU ST OSMENA-J URGELLO CR 2,500.00 V URGELLO ROAD CR 3,500.00 VISITACION ST CR 1,500.00 ZARUTAN SUBD ROAD RR 1,300.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: SAN ANTONIO - D JAKOSALEM ST DON PEDRO CUI ST JUNQUERA ST UNQUERA EXT P DEL ROSARIO ST P DEL ROSARIO ST PELAEZ ST PRES OSMENA BLVD RR LADON SPL QUALIFICATION CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. LANDON-P DEL ROSARIO CR 4,500.00 LANDON-DEL ROSARIO CR 3,500.00 RR LANDON-P DEL ROSARIO CR 4,500.00 JUNGQUERA ST-RR LANDON CR 4,500.00 OSMENA-JUNGQUERA CR 8,500.00 JUNGQUERA-JAKOSALEM CR 6,500.00 LANDON-DEL ROSARIO CR 4,500.00 LANDON-DEL ROSARIO CR 10,500.00 OSMENA-JAKOSALEM ST CR 4,500.00 LOTS ALONG UNNAMED STREETS CR 1,500.00 BARANGAY: SAN JOSE - - STREET/SUBDIVISION - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ROAD LOREGA BORCES PUROK III RR 500.00 ROAD TO BUTANON RIVER PUROK I RR 500.00 ROAD TO BUTUANON RIVERMARYVILLE SUBD (PARK 3) RR 1,000.00 ROAD TO CITE PUROK II RR 500.00 RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK 3) RR 1,500.00 ALL RESIDENTIAL LOTS ALONG BULBO-PULANG BATO RR 300.00 BARANGAY: SAN NICOLAS PROPER STREET/SUBDIVISION B ARANAS ST BA ARANAS ST B ARANAS ST C PADILLA ST CARLOCK ST FIGUEROA ST JM BASA ST LAKANDULA ST N BACALSO T ABELLA ST (TUTI ST) TOMAS ABELLA ST TRES DE ABRIL ST TUPAZ ST V RAMA AVENUE - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. CARLOCK-LAKANDULA CR 2,300.00 CARLOCK-TUTI CR 1,800.00 T ABELLA-LAKANDULA CR 2,200.00 CARLOCK-LAKANDULA CR 2,500.00 TRES DE ABRIL-C PADILLA CR 2,100.00 B ARANAS-C PADILLA CR 1,500.00 V RAMA-TUPAZ CR 1,500.00 TRES DE ABRIL-TUPAS CR 2,500.00 TRES DE ABRIL-GUAD RIVER CR 2,000.00 C PADILLA-TUPAZ CR 2,500.00 TRES DE ABRIL- C PADILLA CR 2,000.00 LAKANDULA CR 2,000.00 JM BASA-LAKANDULA CR 2,500.00 R AVE-B ARANAS CR 2,100.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: SAN ROQUE - - CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A MABINI ST ZULUETA-A URDANETA CR 2,500.00 ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 4,500.00 JEREZA (LA SOLIDARIDAD)A MABINI-MJ CUENCO AVE CR 2,500.00 LAPULAPU ST MAGALLANES-QUEZON BLVD CR 4,600.00 LAPULAPU ST V GULLAS-LEGASPI CR 4,600.00 LAPULAPU ST LOT 7488-V GULLAS ST CR 1,900.00 LAPULAPU ST LEGASPI-MAGALLANES CR 4,500.00 LEGASPI ST P BURGOS-MJ CUENCO CR 4,600.00 LEGSPI EXT MJ CUENCO-QUEZON BLVD CR 4,600.00 LOGARTA ST ZULUETA-URDANETA ST CR 2,500.00 MJ CUENCO CR 4,500.00 ML QUEZON BLVD BURGOS-EST PARIAN CR 3,500.00 MAGALLANES ST P BURGOS-MJ CUENCO CR 10,500.00 P BURGOS ST QUEZON BLVD-URDANETA CR 4,500.00 P BURGOS ST URDANETA ST-V GULLAS CR 3,500.00 P GOMEZ ST S OSMENA, JR-QUEZON BLVDCR 2,500.00 PIER 2 ROAD S OSMENA, JR-QUEZON BLVDCR 3,500.00 R PALMA ST MJ CUENCO-QUEZON BLVD CR 3,500.00 S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 4,500.00 URDANETA ST P BURGOS-MJ CUENCO CR 3,500.00 V GULLAS ST A MABINI-MJ CUENCO CR 4,300.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 3,000.00 BARANGAY: SAPANG DAKU STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: SAWANG CALERO - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 60.00 D.O. No. 20-93 Effectivity Date May 14, 1993 C PADILLA ST CARLOCK ST FIGUEROA ST GEN GINES ST JM BASA ST R MAGSAYSAY ST SPL QUALIFICATIONS TUPAS ST CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. JM BASA-CARLOCK CR 2,500.00 TUPAZ ST-C PADILLA CR 2,000.00 TUPAZ ST-C PADILLA CR 1,800.00 TUPAZ ST-WHARF CR 1,500.00 TUPAZ ST-C PADILLA CR 1,800.00 JM BASA-GEN GINEZ CR 1,800.00 LUDO EUYM IND'L COMP I 4,500.00 LUDO GINES-CARLOCK CR 2,500.00 BARANGAY: SINSIN - - STREET/SUBDIVISION STREET/SUBDIVISION ALL AREAS BARANGAY: SIRAO STREET/SUBDIVISION ALL AREAS VICINITY - - ARLINGTON POND ARLINGTON POND A VILLANUEVA ST F RAMOS ST PRES OSMENA BLVD RR LANDON ST V RANUDO ST CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 VICINITY - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 40.00 D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: SANTA CRUZ STREET/SUBDIVISION - - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. A POND ST-F RAMOS CR 4,500.00 OSMENA BLVD-F RAMOS CR 4,500.00 F RAMOS ST CR 2,500.00 VILLANUEVA-JUNQUERA CR 4,500.00 A POND-RR LANDON CR 11,500.00 F OSMENA RTDS-A POND ST CR 15,500.00 OSMSENA-JUNGQUERA CR 4,500.00 F RAMOS ST RR 2,500.00 BARANGAY: SUBA PASIL - ABELLANA ST ACCESS ROAD 3 F RALLOS ST GARFIELD ST GEN GINES ST M DELA CONCEPCION MAGSAYSAY ST STO. NINO ST T BUGALLON ST TUPAS ST BUGALLON-GARFIELD STO. NINO SEASHORE GARFIELD TUPAZ-STO. NINO TUPAZ-MAGSAYSAY GEN GINES-GARFIELD GEN GINES-GARFIELD BUGALLON-GARFIELD TUPAZ ST-WHARF GEN GINEZ-GARFIELD CLASSI- 1ST REVISION FICATION ZV/SQ.M. CR 1,500.00 RR 800.00 CR 1,500.00 CR 1,800.00 CR 1,500.00 CR 1,500.00 CR 1,500.00 RR 800.00 CR 1,500.00 CR 2,500.00 BARANGAY: SUDLON - - - STREET/SUBDIVISION VICINITY STREET/SUBDIVISION ALL AREAS - VICINITY - D.O. No. 20-93 Effectivity Date May 14, 1993 BARANGAY: TABUNAN STREET/SUBDIVISION ALL AREAS VICINITY - BARANGAY: TIG-BAO - - STREET/SUBDIVISION ALL AREAS CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 VICINITY - BARANGAY: TALAMBAN - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 CLASSI- 1ST REVISION STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A BORBAJO ST ROAD TO CANDUMAN RR 1,800.00 EL DORADO II RR 1,000.00 HIGHWAY 77 RR 500.00 MARYVILLE SUBD RR 1,000.00 NASHVILLE SUBD RR 1,000.00 NORTH TOWN HOMES SUBD RR 1,500.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00 ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR 1,300.00 ROAD TO TALAMBAN TAMBAN-CABANGCALAN RR 1,300.00 ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR 1,300.00 ROAD TO TALAMBAN BUTANON BR-CANDUMAN RR 800.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00 ALL OTHER STREETS PARALLEL/INTERSECTING RR 500.00 RIDGEDALE SUBD RR 1,500.00 SILVERHILLS SUBD RR 1,500.00 ST. ANTHONY SUBD RR 1,500.00 SUNNY HILLS SUBD PHASE I RR 1,500.00 SUNNY HILLS SUBD PHASE II RR 1,500.00 BARANGAY: TAPTAP - D.O. No. 20-93 Effectivity Date May 14, 1993 - STREET/SUBDIVISION ALL AREAS - VICINITY - BARANGAY: TEJERO - CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 30.00 - - STREET/SUBDIVISION J VILLAGONZALO MJ CUNECO AVE PEA CANAL 10TH ST REGINO MERCADO S OSMENA JR BLVD SAMPAGUITA T PADILLA EXT T PADILLA ST ULDARICO ALVOLA VILLA ABUNO CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. MJ CUENCO-S OSMENA JR CR 1,800.00 GEN MAXILOM-EST TEJERO CR 4,500.00 MAXILOM-T PADILLA CR 1,800.00 MJ CUENCO-U ALVIOLA CR 1,800.00 EST TEJERO-T PADILLA EXT CR 4,500.00 MJ CUENCO AVE RR 1,800.00 PEA CANAL-S OSMENA JR CR 3,900.00 MJ CUENCO-PEA CANAL CR 3,500.00 CR 1,800.00 VILLA GONZALEO-TEJERO RR 1,800.00 BARANGAY: TINAGO - - - STREET/SUBDIVISION A BONIFACIO ST ARELLANO BLVD BAGUMBAYAN ST BALESTEROS ST CJ QUIZON ST CALERO ST LOPEZ JAENA ST MJ CUENCO AVE MABINI ST QUEZON BLVD S OSMENA JR BLVD V SOTTO AVE VILLA ABUNO ST ZULUETA ST ALL LOTS ALLEYS CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. MABINI-MJ CUENCO CR 2,500.00 ESTERO TINAGO-PARIAN CR 3,500.00 MJ CUENCO-V SOTTO CR 1,800.00 BONIFACIO-L JAENA CR 2,500.00 BAGUMBAYAN-OSMENA CR 2,700.00 MJ CUENCO AVE CR 1,800.00 MABINI-MJ CUENCO AVE CR 2,500.00 ESTERO TEJERO-TINAGO CR 4,500.00 BONIFACIO-ZULUETA CR 2,500.00 ESTERO TEJERO-PARIAN CR 3,500.00 EST TINAGO-EST PERIAN CR 4,500.00 MJ CUENCO-QUEZON BLVD CR 3,500.00 S OSMENA JR-ARELLANO CR 1,800.00 MABINI-MJ CUENCO AVE CR 3,000.00 CUENCO-V B SOTTO CR 1,500.00 BARANGAY: TISA - - D.O. No. 20-93 Effectivity Date May 14, 1993 F LLAMAS CLASSI- 1ST REVISION FICATION ZV/SQ.M. RR 1,300.00 RR 1,300.00 RR 1,300.00 RR 1,500.00 RR 1,300.00 RR 1,800.00 RR 1,300.00 CR 2,000.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 RR 1,800.00 - - STREET/SUBDIVISION DONA ESPERANZA VILL F PACAN ST F GOCHAN VILLAGE F LLAMAS ST FELINA VILL NEIGHBOR KATIPUNAN ST KATIPUNAN ST KATIPUNAN ST LA PALOMA VILLAGE MAYA VILLAGE RIVA RIDGE SUBD STA. TERESITA VILL TISA HILLS VILL & NS VILLA ISIDRA BARANGAY: TO-ONG - VICINITY KATIPUNAN ST KATIPUNAN-BUHISAN BUHISAN-KATIPUNAN F PACANA-LLAMAS F LLAMAS-FILTRO LABANGON-F PACANA KATIPUNAN ST STREET/SUBDIVISION ALL AREAS - VICINITY - BARANGAY: T. PADILLA STREET/SUBDIVISION BONIFACIO F VILLA GEN LOREGA MJ CUENCO AVENUE OLD PHIL RAILWAY SIKATUNA T VILLA T PADILLA CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. SIKATUNA-MABINI CR 2,000.00 LAHUG CREEK-MJ CUENCO RR 900.00 MJ CUENCO AVE RR 1,300.00 LOREGA=-ESTERO TEJERO CR 4,500.00 LAHUG CREEK-G LOREGA RR 1,100.00 T PADILLA-BONIFACIO CR 2,900.00 F VILLA-MJ CUENCO RR 900.00 SIKATUNA-LAHUG CREEK CR 2,300.00 LAHUG CREEK-MJ CUENCO CR 2,700.00 BARANGAY: ZAPATERA LIBOT STREET/SUBDIVISION ALCOHOL ST BENEDICTO ST EXT CREEK SIDE ST D JAKOSALEM ST ECHAVEZ ST GEN MAXILOM AVE OLD ROAD SAN JOSE ST SEPULVEDA ST SIKATUNA ST = CLASSI- 1ST REVISION FICATION ZV/SQ.M. A 50.00 - D.O. No. 20-93 Effectivity Date May 14, 1993 - CLASSI- 1ST REVISION VICINITY FICATION ZV/SQ.M. SIKATUNA-LAHUG CREEK RR 1,300.00 JAKOSALEM-LAHUG CREEK RR 1,800.00 SIKATUNA-LAHUG CREEK RR 1,300.00 GEN MAZILOM-F RAMOS CR 4,500.00 GEN MAZXILOM-SIKATUNA CR 2,500.00 JAKOSALEM-ECHAVEZ CR 6,500.00 D JAKOSALEM-S JOSE ST RR 1,300.00 G MAXILOM-SIKATUNA ST CR 2,000.00 ABANDONED OLD ROAD CR 2,000.00 JAKOSALEM-ALCOHOL ST CR 2,100.00 = = = CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81 - CEBU CITY, NORTH 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PRO WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A PARTICULAR BARANGAY. a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICTION IN A PARTI SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFIC REAL PROPERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARAN SIMILAR CONDITIONS SHALL BE USED; AND b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICAION OF REAL P IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATIO PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE US 2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMME PURPOSES OF ZONAL VALUATION. b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSE 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 IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIV VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TA WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHAL PURSUANT TO RAMO 2-91. THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS C AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO 4. AREAS FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT ISSUANCES REVENUE REGULATIONS NO. 17-2001. SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE V AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY. 5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS. THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERN TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENT TAXES DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY, PROVIDE THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF THE PROVINCIAL AND CITY ASSESSORS (i.e LATEST TAX DECLARATION) AND (2.) THE GRO PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE T SALE OR EXCHANGE. PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMIS INTERNAL REVENUE (i.e.ZONAL VALUES)OR (2). THE FAIR MARKET VALUE AS SHOWN IN TH OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR; WHIEVER IS HIGHER. Republic of the Philippines DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE DEPARTMENT ORDER NO. 26-89 June 5, 1989 SUBJECT: TO: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF CEBU UNDER REVENUE DISTRICT OFFICE NO. 60 (CEBU CITY), REVENUE REGION NO. 7 (CEBU CITY), FOR INTERNAL REVENUE TAX PURPOSES. : 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the City of Cebu under the jurisdiction of Revenue District Office No. 60 (Cebu City), Revenue Region No. 7 (Cebu City) after a public hearing was conducted on may 23, 1989 for the purpose. This Order is issued to implement the revised zonal values for land and improvements in the case of condominiums/townhouses, commercial and industrial buildings as shown in "A" hereof to be used in computing any intenal revenue tax. In case the gross selling price or the market value asas shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax. This Order shall take effect immediately. By authority of the Secretary of Finance: (signed) VICTOR C. MACALINGAG Secretary of Finance RECOMMENDED BY: (singed) JOSE U. ONG Commissioner of Internal Revenue DEFINITION OF TERMS RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER 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. CLASSIFICATION LEGEND: CODE RR CR GP* GL APD CLASSIFICATION CODE Residential Regualr RC Residential Condominium Commercial Regular CC Commercial condominium General Purposes I Industrial Government Land X Institutional Area for Priority Development A Agricultural Lot RDO NO. 81 CEBU CITY - NORTH CITY/MUNICIPALITY: CEBU CITY BARANGAY: PORT AREA STREET/SUBDIVISION ARELLANO BLVD 1ST AVE CABAHUG ST 2ND ST GEN MAXILOM AVENUE HUMABON AVE 4TH AVE INDEPENDENCIA 3RD ST KALIPAYAN ST 8TH ST LAPULAPU LOOP 6TH EXT MACARTHUR AVE 2ND AVE MACARTHUR BLVD MARANGAY AVE 1ST ST PEPSI ST 8TH AVE PORT CENTER AVE 10 AVE PORT CENTER AVE 5 AVE QUEZON BOULEVARD S JOSE DELA MONTAA STP COURT 6TH ST T PADILLA T PADILLA EXTENSION 1ST ST 3RD AVE EXT 1ST AVE 6TH AVE 10TH ST 9TH ST 2ND AVE 6TH AVE EXT 3RD ST EAST WEST 1 4TH ST ROAD 5 5TH ST EAST RD EAST 3 6TH ST 3RD AVE 7TH ST 13TH ST 19TH ST (PEA CANAL) BARANGAY: TEJERO - - STREET/SUBDIVISION GEN MAXILOM ST MACARTHUR BLVD MARCOS MORELOS T MJ CUENCO AVE REGINO MERCADO T PADILLA ST ULDARICO ALVIOLA ST VILLA ABUNO ST VILLAGONZALO ST BARANGAY: TINAGO STREET/SUBDIVISION A BONIFACIO ST ALL LOTS ALLEYS ARELLANO BLVD BAGUMBAYAN ST LOPEZ JAENA ST MABINI ST MACARTHUR BLVD MJ CUENCO AVE QUEZON BLVD V SOTTO AVE ZULUETA ST VICINITY D.O. No. 26-89 Effectivity Date 21-Sep-89 CLASSIINITIAL FICATION ZV/SQ.M. CR 2,600.00 CR 2,000.00 CR 3,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,600.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,130.00 CR 2,230.00 CR 2,000.00 CR 2,000.00 CR 2,030.00 CR 2,000.00 CR 2,600.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 2,000.00 CR 200.00 CR 1,200.00 - CLASSIFICATION VICINITY MJ CUENCO PEA CANAL T PADILLA TEJERO MJ CUENCO U ALVIOLA MAXILOM TEJERO CREEK MH CUENCO U ALVIOLA MJ CUENCO PEA CANAL CR CR CR CR CR CR CR CR CR VILLAGONZALO TEJERO MJ CUENCO MACARTHUR STREET/SUBDIVISION - CLASSIFICATION VICINITY A MABINIS T ZULUETA URDANETA ST ARELLANO BLVD EST PARIAN LEGASPI SEN D MACARTHUR BLVD EST PARIAN LEGASPI JEREZA (LA SOLIDARIDAD) A MABINI MU CUENCO LAPU LAPU ST LOT 7488 V GULLAS ST LAPU LAPU ST V GULLAS Q BLVD LEGASPI ST P BURGOS Q BLVD LOGARTA ST ZULUETA URDNAETA ST MC BRIONES ST P BURGOS MJ CUENCO MJ CUENCO AVE ZULUETA TO Q BLVD ML QUEZON BLVD BURGOS ESTERO PARIAN MAGALLANES ST P BURGOS MJ CUENCO MANALILI ST A MABINI MU CUENCO OSMENA BLVD P BURGOS MJ CUENCO P BURGOS ST MANALILI URDANETA ST P BURGOS ST URDNAETA TO Q BLVD P GOMEZ ST MACARTHUR TO Q BLVD PIER 2 ROAD MACARTHUR TO Q BLVD R PALMA ST MJ CUENCO TO Q BLVD URDANETA ST P GOMEZ P BURGOS MJ CUENCO ZULUETA ST MABINO MJ CUENCO AVE STREET/SUBDIVISION A BONIFACIO ST A MABINI ST COLON STREET D JAKOSALEM ST D JAKOSALEM ST ESPANA ST GEN JUNQUERA ST IBARRA ST ISAGANI ST MANALILI ST SANICANGKO ST SIKATUNA ST SIMOUN ST SUDLON ST STREET/SUBDIVISION - - CLASSIFICATION VICINITY P ROSARIO SANCIANGKO - - 2,130.00 800.00 3,580.00 4,000.00 4,000.00 1,500.00 7,750.00 3,580.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. CR CR CR CR CR CR CR CR P ROSARIO SANCIANGKO OSMENA TO HAKOSALEM P ROSARIO SANCIANGKO STA RITA CREED ALLEY P ROSARIO SANCINAGCO OSMENA TO HAKOSALEM BARANGAY: KALUBIHAN STREET/SUBDIVISION BALINTAWAK ST COLON ST GEN JUNQUERA ST JUEZ BORROMEO ST LEON KILAT ST MAGALLANES ST MANALILI ST P DEL ROSARIO ST P GULLAS ST P LOPEZ ST PELAEZ ST PRES S OSMENA BLVD PRES S OSMENA BLVD SANCIANGKO ST INITIAL ZV/SQ.M. CR 1,100.00 CR 2,000.00 CR 2,000.00 CR 1,100.00 CR 1,000.00 CR 2,000.00 CR 2,030.00 CR 1,100.00 CR 3,500.00 CR 3,500.00 CR 1,750.00 CR 8,000.00 CR 1,200.00 CR 3,580.00 CR 2,000.00 CR 3,000.00 CR 850.00 CR 1,700.00 CR 1,700.00 CR 2,500.00 CR 1,000.00 D.O. No. 26-89 Effectivity Date 21-Sep-89 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. JAKOSALEM A MABINI CR 1,200.00 BONIFACIO MANALILI CR 1,200.00 JUNQUERA MABINI CR 10,000.00 A BONIFACIO TO COLON CR 3,000.00 COLON TO V GULLAS CR 3,400.00 JAKOSALEM SIKATUNA CR 1,500.00 SANCIANGKO TO COLON CR 5,000.00 BONIFACIO TO ESPANA CR 1,000.00 IBARRA A MABINI ST CR 1,000.00 JAKOSALEM TO MABINI CR 2,650.00 JUNQUERA JAKOSALEM CR 3,000.00 BONIFACIO TO MABINI CR 2,000.00 JAKOSALEM TO IBARRA CR 1,200.00 ESPANA TO COLON ST CR 1,200.00 BARANGAY: KAMAGAYAN - D JAKOSALEM ST DON PEDRO CUI EXT JUNQUERA ST P DEL ROSARIO ST PELAEZ ST PELAEZ ST PRES OSMENA BLVD SANCIANGCO ST 3,000.00 2,000.00 600.00 2,000.00 600.00 1,700.00 600.00 600.00 600.00 D.O. No. 26-89 Effectivity Date 21-Sep-89 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. MABINI MJ CUENCO ST CR 1,100.00 CUENCO B BAYAN SOTTO CR 850.00 ESTERO TEJERO PARIAN CR 1,600.00 MJ CENCO V SOTTO CR 850.00 MABINI MJ CUENCO AVE CR 1,700.00 BONIFACIO ZULUETA ST CR 1,200.00 ESTERO TEJERO PARIAN CR 2,000.00 ESTERO TEJERO TINAGO CR 2,000.00 ESTERO TEJERO PARIAN CR 16,000.00 MJ CUENCO TO Q BLVD CR 2,000.00 MABINI MJ CUENCO AVE CR 1,000.00 BARANGAY: SAN ROQUE - BARANGAY: PARIAN - INITIAL ZV/SQ.M. - INITIAL ZV/SQ.M. - CR 2,830.00 CR 10,000.00 CR 4,450.00 CR 5,250.00 CR 5,250.00 CR 5,250.00 CR 5,250.00 CR 2,000.00 CR 2,830.00 CR 2,750.00 CR 5,750.00 CR 8,250.00 CR 1,000.00 CR 3,500.00 D.O. No. 26-89 BARANGAY: CENTRAL PROPER Effectivity Date 21-Sep-89 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. COLON ST OSMENA JAKOSALEM CR 10,000.00 D JAKOSALEM ST COLON TO Q BLVD CR 4,000.00 F GONZALES ST PRES OSMENA TO WHARF CR 3,500.00 JUEZ BORROMEO ST P LOPEZ MANALILI CR 4,750.00 LEGASPI ST COLON TO MANALILI CR 5,750.00 LEGASPI ST MANALILI D JAKOSALEM CR 5,250.00 LEGASPI ST JAKOSALEM P BURGOS CR 3,750.00 LINCOLN ST PLARIDEL P BURGOS CR 3,130.00 MAGALLANES ST P LOPEZ MANALILI CR 4,750.00 MAGALLANES ST MANALILI D JAKOSALEM CR 5,250.00 MAGALLANES ST D JAKOSALEM P BURGOS CR 3,750.00 MANALILI ST MAGALLANES LEGASPI CR 4,750.00 MANALILI ST LEGASPI A MABINI ST CR 3,250.00 P BURGOS ST V CULLAS URDANETA ST CR 2,000.00 P BURGOS ST URDANETA TO WHARF CR 2,400.00 P GOMES ST JAKOSALEM A MABINI CR 2,000.00 P GULLAS ST J LUNA J BORROMEO CR 4,000.00 PLARIDEL ST LEGASPI PRES OSMENA CR 3,000.00 PLARIDEL ST OSMENA MC BRIONES CR 4,000.00 PRES OSMENA SR BLVD COLON TO P BURGOS CR 10,000.00 R LOPEZ ST BALINTAWAK MAGALLANES CR 4,250.00 BARANGAY: ERMITA - - STREET/SUBDIVISION - CLASSIFICATION VICINITY INITIAL ZV/SQ.M. EL FELIBUSTERISMO ST ERMITA BEACH RD F CALDERON ST KAWIT ST LINCOLN ST MC BRIONES ST MAGALLANES ST MAGALLANES ST MESCANO ST NOLUI ME TANGERE ST PLARIDEL ST PROGRESO ST QUEZON BLVD MAGALLANES PLARIDEL CR 2,000.00 KAWIT TO SIR PROJ CR 1,000.00 MAGALLANES S PROGRESO CR 3,730.00 NOLI ME TANGERE K KILAT CR 2,000.00 CALDERON TO PLARIDEL CR 3,130.00 L KILAT F GONZALES CR 3,730.00 FORBES BR L KILAT CR 3,500.00 L KILAT TO PLARIDEL CR 5,250.00 MAGALLANES TO Q BLVD CR 4,000.00 MAGALLANES TO KAWIT CR 1,000.00 MAGALLANES TO PROGRESO CR 4,500.00 CALDERON TO PLARIDEL CR 4,500.00 L KILAT F GONZALES CR 2,500.00 D.O. No. 26-89 BARANGAY: PAHINA CENTRAL Effectivity Date 21-Sep-89 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. BALAGTAS ST PANGANIBAN CLIMACO CR 1,500.00 BORROMEO ST SANCIANGKO L KILAT CR 3,500.00 COLON ST COLON BR L KILAT ST CR 10,000.00 DIMASALANG ST PANGANIBAN L KILAT CR 1,500.00 JUAN CLIMACO ST MAGALLANES SANCIANGCO CR 1,000.00 LEON KILAT ST RIZAL AVE-MAGALLANES CR 5,250.00 MAGALLANES ST FORBES BR TO L KILAT CR 3,000.00 PANGANIBAN ST P AVE TO MAGALLANES CR 1,000.00 RIZAL AVE GUAD RIVER PANGANIBAN CR 900.00 RIZAL AVE PANGANIBAN L KILAT CR 1,500.00 SANCIANGKO ST SANCIANGKO L KILAT CR 2,000.00 BARANGAY: PAHINA SN NICOLAS STREET/SUBDIVISION B ARANAS C PADILLA ST ESLETELITA ST GARFIELD ST LAKANDULA ST TRES DE ABRIL ST TUPAS ST - CLASSIFICATION VICINITY LAKANDULA 3 DE ABRIL LAKANDULA 3 DE ABRIL LAKANDULA 3 DE ABRIL C PADILLA TUPAS TRES DE ABRIL TUPAS LAKANDULA TO TUPAS LAKANDULA TO FORBES BARANGAY: PASIL ABUNO STREET/SUBDIVISION ACCESS ROAD 1 ACCESS ROAD 74A ACCESS ROAD 7B F RALLOS ST FL FLORES ST M DELA CONCEPCION ST R MAGSAYSAY ST STO. NINO EXT T CAVAN ST TUPAS ST INITIAL ZV/SQ.M. - CR CR CR CR CR CR CR - 700.00 900.00 800.00 800.00 800.00 800.00 800.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - RR RR RR CR CR CR CR RR CR CR 220.00 220.00 220.00 300.00 300.00 350.00 300.00 250.00 350.00 700.00 D.O. No. 26-89 BARANGAY: SUBA PASIL Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ABELLANA ST STO NINO TO SEASHORE CR 300.00 ACCESS RD 3 RR 180.00 F RALLOS ST CR 300.00 FARFIELD ST CR 350.00 GEN GINES ST CR 300.00 M DELA CONCEPCION ST CR 350.00 MAGSAYSAY ST CR 300.00 STO. NINO ST RR 250.00 T BUGALLON ST CR 350.00 TUPAS ST CR 700.00 BARANGAY: SAWANG CALERO STREET/SUBDIVISION C PADILLA ST CARLOCK ST FIGUEROA ST GEN GINES ST JM BASA ST R MAGSAYSAY ST SPL QUALIFICATIONS TUPAS ST - - STREET/SUBDIVISION BARANGAY: DULJO STREET/SUBDIVISION ALASKA MAMBALING SIR ALL UNNAMES ST ALL UNNAMED ST B ARANAS EXTENSION C PADILLA ST CARLOCK ST R AVE S EXPRESSWAY R PADILLA ST FATIMA SPOLARIUM ST - - 700.00 500.00 350.00 300.00 350.00 350.00 4,000.00 700.00 CLASSIFICATION VICINITY CARLOCK TO T ABELLA CARLOCK TO LAKANDULA DE ABRIL C PADILLA B ARANAS C PADILLA A RAMA TTO TUPAS ST A LOPEZ V RAMA ST 3 DE ABRIL TO TUPAS 3 DE ABRIL GUAD RIVER DE ABRIL C PADILLA A LOPEZ LAKANDULA ST R AVE TO B ARANAS INITIAL ZV/SQ.M. - CR CR CR CR CR CR CR CR CR CR CR 700.00 800.00 550.00 400.00 400.00 330.00 650.00 750.00 1,030.00 550.00 500.00 D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. CR 120.00 INTERSECTING R AVE RR 260.00 INTERSECTING ARANAS 260.00 R AVE TO CARLOCK RR 350.00 KINALUMSAN CARLOCK CR 600.00 3 DE ABRIL TO TUPAS CR 550.00 KINALUMSAN 3 DE ABRIL CR 700.00 R AVE C PADILLA CR 450.00 RR 300.00 BARANGAY: MAMBALING STREET/SUBDIVISION AVOCADO ST C PADILLA ST CASHMERE ST CCC PRIVATE ROAD CEBU SOUTH ROAD COL TABADA ST GANSIANG ST GREEN DAUPHIN ST LAPULAPU ST MARIA GOCHAN ST R AVE SO EXPRESSWAY RAJAH HUMABON ST RIZAL AVE EXT SAN BERNANRDINO ST SAN ROQUE EXT SAN ROQUE ST YBANEZ PRIVATE ROAD INITIAL ZV/SQ.M. CR CR CR CR CR CR I CR JM BASA TO GEN GINES LUDO EUYM INDL COMPL BARANGAY: SN NICOLAS PROPER - B ARANAS ST C PADILLA ST CARLOCK ST FIGUEROA ST JM BASA ST KATIPUNAN ST LAKANDULA ST R AVE S EXPRESSWAY T ABELLA ST TRES DE ABRIL ST V RAMA AVE CLASSIFICATION VICINITY - - CLASSIFICATION VICINITY - - - INITIAL ZV/SQ.M. - RR CR RR RR CR RR RR RR RR RR CR RR RR RR RR RR RR R AVE KINALUMSAN RIV AVOCADI R AVE PADILLA KINALUMSAN TABADA TO C PADILLA 220.00 600.00 200.00 90.00 700.00 220.00 250.00 220.00 180.00 230.00 750.00 200.00 400.00 220.00 190.00 220.00 130.00 D.O. No. 26-89 BARANGAY: BASAK SAN NICOLAS Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. AGUILA ST RR 200.00 ALIMOKON ST RR 200.00 AVOCADO STREET RR 230.00 BACLAY ST RR 230.00 BAYABAS STREET RR 230.00 CAIMITO ST RR 230.00 CEBU SOUTH ROAD BASAK PARDO TABADA CR 700.00 COL CABREROS ST CEBU SO RD SEASHORE RR 250.00 COL TABADA ST CEBU SO RD CABREROS RR 220.00 DAPDAP STREET RR 230.00 E SABELLANO ST BASAK PARKO LLAMAS RR 250.00 EUCALYPTUS STREET RR 230.00 F LLAMAS ST CEBU SO RD GANSIANG CR 380.00 GANSIANG ST RR 250.00 GRANADA STREET RR 220.00 IPIL IPIL STREET RR 230.00 KALAW ST RR 180.00 KUSI ST RR 180.00 LAPAY ST RR 180.00 LEMON ST RR 230.00 MACUPA ST CEBU SO RD SABELLANO RR 230.00 MAYA ST RR 180.00 PERECO ST RR 180.00 PUNAY ST RR 180.00 RIZAL AVE EXT COL TABADA B PARDO RR 300.00 SAL ING STREET RR 200.00 SILOY ST RR 200.00 TABARES ST RR 200.00 TAMSI STREET RR 200.00 TUKMO ST GSIS CPD RR 200.00 BARANGAY: BASAK PARDO STREET/SUBDIVISION - CLASSIFICATION VICINITY CEBU SOUTH ROAD E SABELLANO ST GREYHOUND TO BASAK B S NICOLAS Q PARDO FAIRVIEW VIL SUBD OLD PHIL RAILWAY S NICOLAS KINASANGAN INITIAL ZV/SQ.M. - CR RR CR RR RR 650.00 250.00 350.00 250.00 220.00 D.O. No. 26-89 BARANGAY: KINASANG AN Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. CEBU SOUTH ROAD KINASANGAN POTENCIANO CR 650.00 E SABELLANO ST RR 250.00 GREYHOUND VIL SUBD RR 250.00 J JACA ST SO ROAD I TABURA ST RR 230.00 POTENCIANO SUBD RR 220.00 RAINBOW VILLAGE RR 200.00 VILLARICA SUBD RD RR 200.00 BARANGAY: COGON PARDO STREET/SUBDIVISION A GABUYA ST VILLARICA SUBD VICINITY JACA TO SEASHORE BARANGAY: INAYAWAN PARDO STREET/SUBDIVISION ABARQUEZ SUBD F JACA ST F JACA ST OLD PHIL RAILWAY RD TO ST JUDE ACRES ROAD TO DUMPING SITE ROAD TO GREEN FIELD - - - TALISAY BOUDNARY GABUYA TO D SITE RD TO S DITE TALISAY A GABUYA F JACA ST BARANGAY: BULACAO PARDO - INITIAL ZV/SQ.M. RR RR 200.00 200.00 CLASSIFICATION VICINITY STREET/SUBDIVISION CLASSIFICATION - INITIAL ZV/SQ.M. - RR RR RR RR RR RR RR - 160.00 200.00 160.00 140.00 160.00 90.00 120.00 CLASSIFICATION VICINITY CEBU SOUTH ROAD BULACAO SUNRISE VIL RD TO R CABRERAS RES ROAD TO S JUDE ACRES ROAD TO VIL ROAD INITIAL ZV/SQ.M. - CR RR RR RR 650.00 90.00 180.00 180.00 D.O. No. 26-89 BARANGAY: POBLACION PARDO Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A GABUYA STREET CEBU SOU RD JACA ST RR 220.00 CEBU SOUTH ROAD SUNRISE KINASANG AN CR 650.00 DACALOS STREET E SABELLANO TABURA RR 220.00 F JACA ST GABUYA KINANG AN RR 230.00 F SABELLANO ST RR 230.00 I TABURA STREET SABELLANO F JACA ST RR 220.00 ROAD TO SUNRISE VILL RR 160.00 SUNRISE VILLAGE RR 250.00 BARANGAY: QUIOT PARDO STREET/SUBDIVISION - CLASSIFICATION VICINITY BAYANIHAN VILLAGE CEBU SOUTH ROAD POTENCIANO BAYANIHAN E SABELLANO ST GENES COMPOUND GO CHAN I SUBD GO CHAN II SUBD HONEYVILLE SUBD 1 2 MOUNTAIN VIEW STREET MURILLO VILLAGE SAN CARLOS HGTS SUBD BARANGAY: PUNTA PRINCESA STREET/SUBDIVISION ATILLO SUBD CLARITA VILLAGES DONA MARIA VIL E SABELLANO ST ELVIRA CUI SUBD F LLAMAS ST F PACANA ST GO CHAN SUBD GUADALUPE II GUADALUPE VILL I LOURDES VILLAGE MAJERO SUBD PLEASANT HOMES SUBD ROAD TO DON BOSCO TRES DE ABRIL STREET VICTOR VILLAGE VILLA CRISTINA VIL VICINITY BARANGAY: LABANGON - - DONA ESPERANZA VIL F GO CHAN VILLAGE F LLAMAS ST F PACANA STREET FELINA VIL NEIGHBOR KATIPUNAN STREET KATIPUNAN STREET KATIPUNAN STREET LA PALOMA VILLAGE NAYA SUBD PIVA RIDGE SUBD STA TERESITA VILLAGE BARANGAY: CALAMBA - BARANGAY: SAMBAG II - 3 DE ABRIL KATIPUNAN KATIPUNAN L LOPEZ BARANGAY: SAMBAG I - MH AZAR RD P DEL ROSARIO EXT P DEL ROSARIO EXT P DEL ROSARIO EXT PRES OSMENA BLVD PRES OSMENA BLVD R R LANDON EXT RIZAL AVE RIZAL AVE UNG TEN SUS TREET ALL UNNAMED STREETS RR RR RR CR RR RR CR RR RR RR RR RR RR RR RR KATIPUNA STS TRES DE ABRIL - - - L LOPEZ BALAGAS RES BALAGA RES KATIPUNAN KATIPUNAN 3 DE ABRIL V RAMA GUAD RIVER RR RR RR CR RR CR RR RR RR RR RR M VELEZ R AVENUE - BRIDGE TO OSMENA OSMENA UY TENG SU OSMENA J URGELLO - CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - RR CR RR RR CR CR CR CR CR CR CR CR CR RR ALL UNNAMED RDS OSMENA TO L KILAT L KILAT URGELLO RD URGELLO RD GUADALUPE DEL ROSARIO R LANDON R LANDON UY TENG SU GUAD RIVER PANGANIBAN PANGANIBAN L KILAT STREET/SUBDIVISION 200.00 140.00 180.00 600.00 500.00 350.00 150.00 260.00 220.00 400.00 430.00 D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL FICATION ZV/SQ.M. RR 250.00 RR 250.00 RR 250.00 RR 250.00 CR 1,230.00 CR 7,000.00 CR 500.00 CR 400.00 CR 7,000.00 CR 300.00 CR 280.00 CR 400.00 CR 550.00 CR 350.00 CR 350.00 - - INITIAL ZV/SQ.M. - A LOPEZ V RAMA AVE VICINITY 250.00 120.00 280.00 300.00 190.00 180.00 700.00 190.00 200.00 250.00 450.00 300.00 220.00 150.00 120.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - 3 ABRIL BDRY GUADALUPE CEBU SO RD A LOPEZ A LOPEZ KINALUMSAN BARANGAY: SAN ANTONIO - D JAKOSALEM ST DON PEDRO CUI ST JUNQUERA EXT P DEL ROSARIO ST PELAEZ ST RR LANDON ST SPL QUALIFICATION - KINALUMISAN 3 ABRIL STREET/SUBDIVISION ANTONIO ABAD TORMIS J URGELLO PVT ROAD INITIAL ZV/SQ.M. - LABANGON LOPEZ ST STREET/SUBDIVISION A POND EXT A TORMIS EXT ASCENCION ST ASUMPTION ST B RODRIGUEZ ST FUENTE OSMENA BLVD J URGELLO PRIVATE RD MH AZNAR ROAD PRES S OSMENA BLVD ROAD TO TB PAVILLON TAMBIS UY TENG SU ST V URGELLO ROAD VISITACION ST ZARATAN SUBD ROAD - CLASSIFICATION VICINITY STREET/SUBDIVISION A LOPEZ ST A LOPEZ ST A LOPEZ ST B RODRIGUEZ ST HAPPY VALLEY SUBD KATIPUNAN ST LUCIO LOPEZ DR SAN ROQUE SUBD SITIO SAN ANTONIO SUN VALLEY SUBD V RAMA AVE 300.00 650.00 250.00 140.00 200.00 200.00 200.00 170.00 200.00 300.00 RR 200.00 RR 270.00 RR 250.00 MACUPA F LLAMAS ST RR 230.00 RR 200.00 GANSIANG D BOSCO RR 280.00 3 DE ABRIL BUHISAN RR 200.00 BACK OF D BOSCO RR 200.00 RR 200.00 RR 210.00 RR 240.00 RR 210.00 RR 450.00 LLAMAS TO D BOSCO RR 200.00 F LLAMA BOHISAN ST RR 250.00 RR 350.00 RR 350.00 D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. RR 300.00 RR 350.00 BUHISAN KATIPUNAN RR 230.00 KATIPUNAN BUHISAN ST RR 220.00 RR 210.00 LABANGON F PACANA CR 300.00 F PACANA F LLAMAS RR 230.00 F LLAMAS TO FILTRO RR 180.00 RR 330.00 RR 220.00 RR 210.00 RR 210.00 STREET/SUBDIVISION A LOPEZ STREET A LOPEZ STREET HORSE SHOW DR SUBD KATIPUNAN STREET PART OF HAPPY VALLEY QUIAJANO SUBD RIZAL AVE ROSALINA VILLAGE SACRED HEART VIILLAGE SALVADOR STREET TRES DE ABRIL ST TRES DE ABRIL ST V GONZALES SUBD ALL UNNAMED STREETS ALL UNNAMED STREETS RR CR RR RR RR RR RR RR RR RR CLASSIFICATION - STREET/SUBDIVISION - - - BARANGAY: TISA - INITIAL ZV/SQ.M. - 450.00 450.00 200.00 330.00 4,000.00 750.00 550.00 4,000.00 7,000.00 400.00 1,500.00 4,000.00 400.00 220.00 CLASSIFICATION VICINITY LANDON P DEL ROSARIO LANDON P DEL ROSARIO LANDON P DEL ROSARIO OSMENA-JAKOSALEM LANDON DEL ROSARIO OSMENA JAKOSALEM ST LOTS ALONG UNNAMED INITIAL ZV/SQ.M. - CR CR CR CR CR CR CR 1,350.00 1,200.00 1,450.00 3,000.00 1,200.00 1,000.00 550.00 D.O. No. 26-89 BARANGAY: SANTA CRUZ Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ARLINGTON POND ST CR 2,000.00 FUENTE OSMENA RTDA CR 7,000.00 GEN MAXILOM ST F RAMOS J OSMENA CR 3,250.00 JUNQUERA EXT RAMOS R LANDON ST CR 1,000.00 PELAEZ EXT VILLANUEVA R LANDON CR 1,000.00 PRES OSMENA BLVD OSMENA RTDA LANDON CR 7,000.00 RR LANDON ST OSMENA JUNQUERA CR 1,000.00 F RAMOS ST GEN MAXILOM PELAEZ CR 3,250.00 F RAMOS ST PELAEZ EXT JUNQUERA CR 2,250.00 F RAMOS ST JUNQUERA D JAKOSALEM CR 2,000.00 BARANGAY: COGN CENTRAL STREET/SUBDIVISION D JAKOSALEM ST F RAMOS ST F RAMOS ST F RAMOS ST EN JUNQUERA EXT LIZ GEN MAXILOM AVE RR LANDON ST V RANUDO ST CLASSIFICATION VICINITY LANDON GEN MAXILOM MAXILO PELAEZ EXT PELAEZ EXT JUNQUERA JUNQUERA JAKOSALEM LANDON TO F RAMOS OSMENA D JAKOSALEM JUNQUERA D KAJOSALEM F RAMOS JAKOSALEM BARANGAY: ZAPATERA LIBOT STREET/SUBDIVISION ALCOHOL STREET BENEDICTO ST EXT CREEK SIDE STREET D JAKOSALEM ST ECHAVEZ ST GEN MAZILOM AVE OLD ROAD SAN JOSE ST SEPULVEDA ST SIKATUNA ST - CR CR CR CR CR CR CR RR - 2,500.00 3,250.00 2,250.00 2,000.00 2,000.00 4,000.00 1,000.00 800.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - INITIAL ZV/SQ.M. - RR RR RR CR CR CR RR CR CR CR JAKOSALEM SEPULVEDA GEN MAXILOM F RAMOS GEN MAXILOM SIKATUNA JAKOSALEM ECHAVEZ MAXILOM SIKATUNA ST ABANDONED OLD ROAD JAKOSALEM Z E S 400.00 600.00 280.00 1,250.00 800.00 2,800.00 300.00 800.00 800.00 800.00 STREET/SUBDIVISION BONIFACIO ST D JAKOSALEM ST IMUS STREET SIKATUNA STREET T PADILLA ST D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. CR 700.00 F RAMOS BONIFACIO CR 1,200.00 CR 800.00 NORTH ZAPATERA ELEM CR 800.00 SIKATUNA LAHUG CREEK CR 900.00 BARANGAY: T PADILLA - - BARANGAY: DAY AS - STREET/SUBDIVISION M J CUENCO AVE T PADILLA ST T VILL PRIVATE ROAD - VICINITY LOREGA EST TEJERO SIAKTUNA TO M CUENCO BARANGAY: LOREGA SAN MIGUEL STREET/SUBDIVISION CORTES SUBD GEN ECHAVEZ EXT GEN ECHAVEZ ST GEN LOREGA GEN MAXILOM AVE M J CUENCO AVENUE SAN JOSE STREET SAN MIGUEL ST BARANGAY: CARRETA - CLASSIFICATION RR CR CR RR CR CR RR RR 250.00 800.00 800.00 330.00 2,000.00 2,400.00 800.00 330.00 - R CATH CEM PEA CANAL MAXILOM CARRETA CREEK INITIAL ZV/SQ.M. - CR CR - 2,000.00 1,230.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. CLASSIFICATION VICINITY STREET/SUBDIVISION 1,400.00 1,150.00 280.00 - - BARANGAY: HIPPODROMO - HIPODROMO VILLAGE ROAD TO HIPODROMO CR CR RR - - INITIAL ZV/SQ.M. - ECHAVEZ TO S JOSE ST MAXILOM LAHUG CREEK ECHAVEZ TO S JOSE ST ECHAVEZ CUENCO MAXILOM GEN LOREGA EXCHAVEZ TO SAN MIGUEL SAN JOSE MJ CUENCO STREET/SUBDIVISION GEN MAXILOM AVE MJ CUENCO AVE CLASSIFICATION - VICINITY - - - INITIAL ZV/SQ.M. - RR RR 220.00 280.00 D.O. No. 26-89 BARANGAY: BARRIO LUZ Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. ALL RDS TO CABANTAN RR 200.00 ARCH REYES AVE ESCARIO TO J LUNA CR 1,200.00 CABANTAN ST ARCH REYES NEW ERA RR 300.00 JUAN LUNA ST ARCH REYES NEW ERA CR 750.00 NEW ERA STREET RR 300.00 BARANGAY: MABOLO PROPER STREET/SUBDIVISION ALMENDRAS ST C BORCES ST C MINA ST CASALS VILLAGES E LABUCAY ST F CABAHUG ST F MINA ST FLORES DE MAYO ST FRANCISCO ARCILLA FROILA ARCILLA ST GIL TUDTUD ST GO CHAN CPD ROAD GO CHAN STREET GUIBILONDO ST H BORGONIA ST H JOAQUINO ST HOLY NAME STREET L LIMBONG ST L TUDTUD ST M BORCES ST M BORGONIA ST MJ CUENCO AVE NEW ERA STREET S CABAHUG STREET S JOAQUINO ST SAN ROQUE STREET SINDULAN STREET TENAZAS SUBD TRES PADRES BORCES UNNAMED ST GO SOTTO V COLINA ST - VICINITY CABAHUG SINDULAN ST JOAQUIN J LUNA ST OLD PHIL RAILWAY ALL LOTS WITH SUBD 3 P BORCES GO CHAN CLASSIFICATION INITIAL ZV/SQ.M. - RR CR CR RR CR CR RR RR RR RR RR CR RR RR RR RR RR RR RR RR RR CR RR RR RR RR RR RR RR RR RR G TUDTUD C MINA G TUDTUD C MINA J LUNA V COLINA JOAQUINO CARRETA CABAHUG CARRETA CABAHUG MJ CUENCO CABANTAN J LUNA G TUDTUD C MINA ST GUIBILONDO CARRETA CABANTAN J LUNA ST NEW WRA CARRETA G TUDTUD C MINA ST B P BORCES GO CHUN CARRETA MANDAUE J LUNA CASAL VIL CABANTAN J LUNA CABAHUG CASALS VIL CABAHUG GO CHAN CPD MJ CUENCO SEASHORE 300.00 300.00 300.00 500.00 400.00 330.00 300.00 300.00 300.00 300.00 300.00 400.00 400.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 1,480.00 500.00 500.00 300.00 300.00 300.00 300.00 400.00 230.00 270.00 D.O. No. 26-89 BARANGAY: KASAMBAGAN Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. DIEGO SILANG STREET RR 250.00 ESCANO SUBD RR 140.00 F CABAHUG ST J LUNA VILLA AURORA RR 330.00 GEN LIM ST RR 300.00 GENTLE BREEZE SUBD RR 300.00 GO LAM DRIVE ST J LUNA TO IPI RR 300.00 GOV M CUENCO J LUNA MAHIGA RIVER CR 300.00 MARTINEZ SUBD RR 300.00 NEW FRONTIER ST RR 1,000.00 OLD ROAD TO TALAMBAN MH CUENCO CEBU MEM RR 1,200.00 PARADISE VILLAGE RR 500.00 PRES AGUINALDO ST RR 450.00 PRES LAUREL ST RR 450.00 PRES OSMENA ST RR 450.00 PRES QUEZON ST RR 450.00 PRES QUIRINO ST RR 450.00 PRES ROXAS ST RR 450.00 ST MICHAEL SUBD RR 600.00 STA LUCIA SUBD RR 250.00 T BRESLIN ST RR 450.00 TANDANG SORA ST RR 450.00 TRES BORCES EXT RR 300.00 VILLA AURORA SUBD RR 500.00 YAP COMPOUND RR 450.00 BARANGAY: BANILAO - - STREET/SUBDIVISION A BONIFACIO ST MA LUISA PI ANNABELLE MA LUISA PI EULALIA MA LUISA PI MELISSA MA LUISA PI P EMILIO MA LUISA PI P JOHN MA LUISA PI P LUCY MA LUISA PI P LUIS MA LUISA PI P MARIA MA LUISA PI P MIGUEL MA LUISA PI P ANANIAS MA LUISA PI ROSEBUD DNA RITA DORADO I VILLAGE HOLY FAMILY HOLY FAMILY MA LUISA P2 PO SERGIO MA LUISA P2 P MARIANO MA LUISA P2 P STEPHANI STO. NINO VILLAGE RD MA LUISA EST PARK GOV M CUENCO AVE - CLASSIFICATION VICINITY TALAMBAN MANDAUE CY INITIAL ZV/SQ.M. - RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR RR CR NEAR STO NINO NEAR EL DORADO MAHIGA UNIV S CARLOS 500.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 900.00 EDISON ST FULTON ST LA GUARDIA ST P C HILLS ROAD TO BUSAY ROAD TO BUSAY ROAD TO CP LAPULAPU SALINAS DRIVE SAN ANTONIO VIL I SAN ANTONIO VIL II STEPHENSON STREET D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. RR 800.00 RR 800.00 RR 700.00 RR 600.00 SALINAS CEBU PLAZA RR 600.00 CEBU PLAZA EGGLINGS RR 500.00 RR 700.00 RR 700.00 RR 500.00 RR 500.00 RR 500.00 BARANGAY: LAHUG - - BARANGAY: APAS STREET/SUBDIVISION STREET/SUBDIVISION BEVERLY HILLS SUBD CAPITOL CEBY CY ZOO ELISA VALLEY SUBD GEMSVILLE SUBD GORODO AVE GOTUIANUY SUBD GREEN VALLEY SUBD KAMAGONG ST OPRA VILLAGE PEACE VALLEY ROAD TO BUSAY SALINAS DR SALINAS DR EXT SANSON SUBD SUNSET SUBD VILLALON SUBD CLASSIFICATION VICINITY - - - INITIAL ZV/SQ.M. - RR 500.00 OPRA VIL VILLALONS RR 250.00 RR 300.00 RR 300.00 SALINAS PADGET CPD CR 800.00 RR 300.00 RR 300.00 RR 300.00 RR 200.00 RR 200.00 CEBU PLAZA SALINAS RR 380.00 GORORDO AVE AIRPORT RR 450.00 RR 350.00 RR 250.00 RR 300.00 RR 250.00 D.O. No. 26-89 BARANGAY: KAMPUTHAN Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. D JAKOSALEM EXT CR 400.00 E POND EXTENSION CR 350.00 GEN MAXILOM ST J OSMENA GORORDO CR 3,250.00 GONZALES PRIVATE RD CR 400.00 GORORDO AVE PADGET CPD ARC REYES CR 2,400.00 GORORDO AVE ARCH REYES MAXILOM CR 2,200.00 JUANA OSMENA ST CLAVANO MARTINEZ CPS CR 800.00 JUANA OSMENA ST ESCARIO TO CLAVANO RR 900.00 JUANA OSMSENA ST ESCARIO GEN MAXILOM CR 1,350.00 MANALO STREET RD TO INC CHURCH CR 800.00 N C ESCARIO ST J OSMENA TO ARCH AVE CR 1,800.00 PERPETUAL SUC HOSP PSH TO V ESCARIO CR 400.00 QUEENS ROAD 400.00 P ABOITIZ J OSMENA MAXILOM RR 700.00 BARANGAY: CAPITOL SITE STREET/SUBDIVISION B RODRIGUEZ ST CAPITOL CEBU CY Z00 CAPITOL CEBU CY Z00 CLAVANO ST CLAVANO ST DON GIL GARCIA ST DON J AVILA ST DON MARIANO GIL ST F RAMOS EXTENSION GEN MAXILOM ST JUANA OSMENA ST JUANA OSMENA ST JUANA OSMENA ST L LLORENTE ST M VELEZ EXT MA CRISTINA EXT MANUEL ZOSA ST MIRASOL STREET N ESCARIO ST N RAFOLS ST ORCHID STREET P RODRIGUEZ ST PRES OSMENA BLVD - VICINITY RODEIGUEZ OSMENA RTD ESCARIO VILLALON RES VILLALON RES CCG ESCARIO MONTALBAN JUNCTION RD CCG CLASSIFICATION INITIAL ZV/SQ.M. - CR 1,330.00 RR 280.00 RR 200.00 RR 280.00 RR 200.00 CR 1,300.00 RODRIGUEZ OSMENA CR 1,300.00 CR 950.00 CR 900.00 OSMENA RTDA J OSMENA CR 3,250.00 MAXILOM N ESCARIO CR 1,150.00 ESCARIO JUNCTIONR D RR 330.00 JUNCTION TO CCGC RR 250.00 WALINGWALING OSMENA CR 1,350.00 GUAD TO G GARCIA CR 950.00 CR 800.00 CR 1,350.00 CR 350.00 G GARCIA J OSMENA ST CR 1,700.00 RODRIGUEZ OSMENA CR 1,300.00 CR 800.00 CR 400.00 OSMENA RTDA ESCARIO CR 7,000.00 D.O. No. 26-89 BARANGAY: GUADALUPE Effectivity Date Sept. 21, 1989 CLASSIINITIAL STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M. A ABELLANA ST RR 400.00 B RODRIGUEZ EXT V RAMA TO BRIDGE CR 800.00 BUENA HILLS SUBD RR 250.00 CABAJAR ST RR 290.00 DON JOSE VILL RR 290.00 EMILIO OSMENA ST RR 600.00 FAIRLANE SUBD RR 300.00 FATIMA HILLS RR 200.00 GO CHAN SUBD RR 450.00 GUADALAJARA SUBD RR 400.00 GUADALUPE HGTS RR 500.00 HAPPY VALLEY RR 500.00 HAPPY VALLEY ROAD RR 300.00 HORSESHOW VILLAGE RR 400.00 L BACAYO ST RR 650.00 M VELEZ ST GOOD SHEPHERD V RAMA RR 1,200.00 M VELEZ ST V RAMA TO BRIDGE CR 480.00 MA THERESA I SUBD RR 200.00 MA THERESA II SUBD RR 200.00 NICHOLS HGTS RR 240.00 QUEENSVILLE SUBD RR 200.00 QUIJADA CPD RR 180.00 RD TO GOOD SHEPHERD RR 80.00 ROAD TO NAPO BOUNDARY CHURCH RR 100.00 SALVADOR ST LABANGON BDRY GH SHP RR 220.00 SINGSON SUBD RR 300.00 UNNAMED RD GUAD RTDA RR 120.00 V RAMA AVE GUAD RTDA RODRIGUEZ RR 400.00 VISAYAN GLASS CPD I 340.00 BARANGAY: BUHISAN - - STREET/SUBDIVISION VICINITY ROAD TO BUHISAN ROAD TO BUHISAN P PRINCESA BRIDGE BRIDGE BUHISAN ELEM BARANGAY: TO-ONG - - STREET/SUBDIVISION - CLASSIFICATION RR RR - 80.00 40.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - INITIAL ZV/SQ.M. - A BARANGAY: PAMUTAN - - STREET/SUBDIVISION - VICINITY - BARANGAY: SAPANG DAKU STREET/SUBDIVISION - D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL FICATION ZV/SQ.M. A 10.00 - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: KALUNASAN STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: BUSAY STREET/SUBDIVISION EGGLING SUBD LAHUG BUSAY ROAD LAHUG BUSAY ROAD BARANGAY: BUDLA-AN - - CLASSIFICATION VICINITY - - - RR RR RR - 140.00 60.00 120.00 CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - GRAJE EGGLINGS RES EGGLINGS RES LAHUG STREET/SUBDIVISION - - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: SAN JOSE - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A 10.00 EL DORADO II ROAD TO TALAMBAN ROAD TO TALAMBAN ROAD TO TALAMBAN ROAD TO TALAMBAN ROAD TO TALAMBAN SILVER HILLS SUBD ST ANTHONY SUBD SUNNY HILLS SUBD PH I SUNNY HILLS SUBD PH II D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL VICINITY FICATION ZV/SQ.M. UNIV SN CARLOS MCWD RR 200.00 MCWD TO KABANGKALAN RR 350.00 KABANGKALAN TALANBAN RR 280.00 TALAMBAN PROP TIGBAO RR 240.00 TALAMBAN KANDUMAN RR 200.00 RR 120.00 RR 200.00 RR 180.00 RR 240.00 RR 200.00 BARANGAY: BACAYAN - - BARANGAY: TALAMBAN STREET/SUBDIVISION STREET/SUBDIVISION - VICINITY - CLASSIFICATION - INITIAL ZV/SQ.M. - A BARANGAY: PIT-OS - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: PULANGBATO STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: BINALIW - - STREET/SUBDIVISION - - BARANGAY: SIRAO - VICINITY - - BARANGAY: MALUBOG - - STREET/SUBDIVISION - - - STREET/SUBDIVISION CLASSIFICATION VICINITY - INITIAL ZV/SQ.M. - A 10.00 D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL FICATION ZV/SQ.M. A 10.00 - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: BABAG - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: BONBON - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: BUOT-TAON STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: SIMSIN - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: SUDLON - - STREET/SUBDIVISION - VICINITY - BARANGAY: PONG-OL SIBUGAY STREET/SUBDIVISION - D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL FICATION ZV/SQ.M. A 10.00 - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: TABUNAN - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: TAPTAP - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: TAPTAP - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: TABGA-O - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: ADLAWON - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: GUBA - - STREET/SUBDIVISION - VICINITY - BARANGAY: AGSUNGOT STREET/SUBDIVISION - D.O. No. 26-89 Effectivity Date Sept. 21, 1989 CLASSIINITIAL FICATION ZV/SQ.M. A 10.00 - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: MABINI - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: PARIL - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: CAMBONOCOT STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A BARANGAY: LUSARAN - - STREET/SUBDIVISION - - CLASSIFICATION VICINITY - 10.00 - INITIAL ZV/SQ.M. - A = = = 10.00 = CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81-CEBU CITY NORTH (formerly RDO 60-Cebu City) 1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION. WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS O REAL PROPERTY, NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED. 2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION. IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED. 3. DIVISION OF A BARANGAY. IN THE EVENT THAT AN ECISING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY. 4. COMMERCIAL. ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET / BARANGAY ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION. 5. VALUES OF CONDOMINIUMS AND TOWNHOUSES. IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS A AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHA BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITL HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND IF THE TITLE I A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVE SEPARATE VALUES. THE GROUND FLOOR OR A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 6. AREA FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO A SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FO SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNME AGENCY E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP). 7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS. THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERN REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAPULAPU CITY CLASSIFIED A CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONA SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASE ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUE HEREIN ESTABLISHED. PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING A INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY T COMMISSIONER OF INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET VALU AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSOR WHICHEVER IS HIGHER. /fpt