An Ordinance Adopting the Assessment Levels for the Schedule of the Fair Market Values of Real Properties, Buildings, Machineries and Electric Cooperative Properties in the Province of Apayao

June 9, 2009 RESOLVED , as it is hereby DONE by this Honorable Body to adopt this measure and hereby ENACTS APAYAO PROVINCIAL ORDINANCE NO. 003-09 AN ORDINANCE ADOPTING THE ASSESSMENT LEVELS FOR THE SCHEDULE OF THE FAIR MARKET VALUES OF REAL PROPERTIES, BUILDINGS, MACHINERIES AND ELECTRIC COOPERATIVE PROPERTIES IN THE PROVINCE OF APAYAO BE IT ORDAINED by the Sangguniang Panlalawigan of Apayao in session duly assembled: SECTION 1. Assessment Levels . Pursuant to Section 218 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, there is hereby established the Assessment Levels to be applied to the fair market values of real properties within the Province of Apayao to determine their assessed values, at the rates not exceeding the following: A. ON LANDS CLASS ASSESSMENT LEVELS Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% B. ON BUILDINGS AND OTHER STRUCTURES: 1. Residential Fair Market Value Over Not Over Assessment Levels 175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% 2. Agricultural Fair Market Value Over Not Over Assessment Levels 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% 3. Commercial/Industrial Fair Market Value Over Not Over Assessment Levels 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% 4. Timberland Fair Market Value Over Not Over Assessment Levels 300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% C. ON MACHINERIES CLASS ASSESSMENT LEVELS Agricultural 40% Residential 50% Commercial 80% Industrial 80% D. On special classes the assessment levels for all lands, buildings, machineries and other improvement: ACTUAL USE ASSESSMENT LEVELS Cultural 15% Scientific 15% Hospital 15% Local Water District 10% Gov't Owned/Controlled Corporations engaged in the supply & distribution of water and/or generation and/or transmission of electric power 10% SECTION 2. Schedule of Market Values . (A) There is hereby established the Schedule of Market Values for the various Municipalities of the Province of Apayao, as follows: (A) For the Municipalities of Flora, Luna, Pudtol and Sta. Marcela, Apayao: KIND/CLASS OF LAND UNIT VALUE URBAN LANDS Commercial/Industrial-1 P174.00/sq.m. Commercial/Industrial-2 140.00/sq.m. Commercial/Industrial-3 117.00/sq.m. Commercial/Industrial-4 78.00/sq.m. Residential-1 P116.00/sq.m. Residential-2 92.00/sq.m. Residential-3 74.00/sq.m. Residential-4 47.00/sq.m. Residential-5 (NCA) 34.00/sq.m. AGRICULTURAL LANDS 1. RICELAND WITH IRRIGATION Class-1 P59,100.00/ha. Class-2 51,000.00/ha. Class-3 37,500.00/ha. Class-4 29,600.00/ha. 2. RICELAND WITHOUT IRRIGATION Class-1 P36,900.00/ha. Class-2 29,400.00/ha. Class-3 22,200.00/ha. Class-4 19,200.00/ha. 3. RICELAND UPLAND Class-1 P17,400.00/ha. Class-2 13,200.00/ha. Class-3 10,200.00/ha. 4. CORN LAND Class-1 P35,200.00/ha. Class-2 30,000.00/ha. Class-3 20,700.00/ha. Class-4 15,400.00/ha. 5. VEGETABLE LAND Class-1 P20,700.00/ha. Class-2 18,200.00/ha. Class-3 13,600.00/ha. Class-4 10,000.00/ha. 6. COFFEELAND Class-1 P25,800.00/ha. Class-2 21,500.00/ha. Class-3 17,190.00/ha. 7. SUGARLAND Class-1 P25,800.00/ha. Class-2 21,500.00/ha. Class-3 17,190.00/ha. 8. TOBACCO LAND Class-1 P25,800.00/ha. Class-2 21,500.00/ha. Class-3 17,190.00/ha. 9. CITRUS/FRUIT LAND Class-1 P27,500.00/ha. Class-2 18,330.00/ha. Class-3 11,000.00/ha. 10. COCONUT LAND Class-1 P27,300.00/ha. Class-2 17,100.00/ha. Class-3 10,200.00/ha. 11. CITRUS/FRUIT LAND Class-1 P27,500.00/ha. Class-2 18,330.00/ha. Class-3 11,000.00/ha. 12. COCONUT LAND Class-1 P27,300.00/ha. Class-2 17,100.00/ha. Class- 3 10,200.00/ha. 13. BANANA LAND Class-1 P21,960.00/ha. Class-2 18,630.00/ha. Class-3 15,500.00/ha. 14. PASTURE LAND Class-1 P10,000.00/ha. 15. FISHPOND P300,000.00/ha. or 30.00/sq.m. 9. n CITRUS/FRUIT LAND Class-1 P27,500.00/ha. Class-2 18,330.00/ha. Class-3 11,000.00/ha. 10. COCONUT LAND Class-1 P27,300.00/ha. Class-2 17,100.00/ha. Class-3 10,200.00/ha. 11. BANANA LAND Class-1 P21,960.00/ha. Class-2 18,630.00/ha. Class-3 15,500.00/ha. 12. PASTURE LAND Class-1 P10,000.00/ha. 13. FISHPOND P300,000.00/ha. or 30.00/sq.m. 7. SUGARLAND Class-1 P25,800.00/ha. Class-2 21,500.00/ha. Class-3 17,190.00/ha. 8. TOBACCO LAND Class-1 P25,800.00/ha. Class-2 21,500.00/ha. Class-3 17,190.00/ha. 9. CITRUS/FRUIT LAND Class-1 P27,500.00/ha. Class-2 18,330.00/ha. Class-3 11,000.00/ha. 10. COCONUT LAND Class-1 P27,300.00/ha. Class-2 17,100.00/ha. Class-3 10,200.00/ha. 11. BANANA LAND Class-1 P21,960.00/ha. Class-2 18,630.00/ha. Class-3 15,500.00/ha. 12. PASTURE LAND Class-1 P10,000.00/ha. 13. FISHPOND P300,000.00/ha. or 30.00/sq.m. (B) For the Municipalities of Calanasan, Conner and Kabugao, Apayao: KIND/CLASS OF LAND UNIT VALUE URBAN LANDS Commercial/Industrial-1 P170.00/sq.m. Commercial/Industrial-2 133.00/sq.m. Commercial/Industrial-3 106.00/sq.m. Commercial/Industrial-4 78.00/sq.m. Residential-1 P114.00/sq.m. Residential-2 88.00/sq.m. Residential-3 70.00/sq.m. Residential-NCA 34.00/sq.m. AGRICULTURAL LANDS 1. RICELAND WITH IRRIGATION Class-1 P50,400.00/ha. Class-2 43,500.00/ha. Class-3 31,500.00/ha. Class-4 25,000.00/ha. 2. RICELAND WITHOUT IRRIGATION Class-1 P36,900.00/ha. Class-2 29,400.00/ha. Class-3 22,200.00/ha. Class-4 19,200.00/ha. 3. RICELAND UPLAND Class-1 P17,400.00/ha. Class-2 13,200.00/ha. Class-3 10,200.00/ha. 4. CORN LAND Class-1 P35,200.00/ha. Class-2 30,000.00/ha. Class-3 20,700.00/ha. Class-4 15,400.00/ha. 5. VEGETABLE LAND Class-1 Class-2 P18,200.00/ha. Class-3 13,600.00/ha. Class-4 10,600.00/ha. 6. COFFEE LAND Class-1 P25,800.00/ha. Class-2 21,600.00/ha. Class-3 17,190.00/ha. 7. SUGAR LAND Class-1 P25,800.00/ha. Class-2 21,600.00/ha. Class-3 17,190.00/ha. 8. TOBACCO LAND Class-1 P25,800.00/ha. Class-2 21,600.00/ha. Class-3 17,190.00/ha. 9. CITRUS/FRUIT LAND Class-1 P27,500.00/ha. Class-2 18,330.00/ha. Class-3 11,000.00/ha. 10. COCONUT LAND Class-1 P27,300.00/ha. Class-2 17,100.00/ha. Class-3 15,500.00/ha. 11. BANANA LAND Class-1 P21,960.00/ha. Class-2 18,630.00/ha. Class-3 15,500.00/ha. 12. PASTURE LAND Class-1 P10,000.00/ha. 13. FISHPOND P300,000.00/ha. or 30.00/sq.m. SECTION 3. Mineral Lands . There is hereby established the value per hectare of metallic and non-metallic mineral lands respectively, to wit: a) METALLIC MINERAL LANDS VALUE PER HECTARE Patented lode mining claims, producing or non-producing Php13,500.00 Unpatented, non-producing lode mining claims may be patented Php13,500.00 Unpatented, non-producing lode mining claims which may be patented Php6,750.00 Patented places mining, producing or non-producing Php6,750.00 Unpatented, producing places mining claims which may be patented Php6,750.00 Unpatented, non-producing places mining claims which may be patented Php6,750.00 b) NON-METALLIC MINERAL LANDS VALUE PER HECTARE Patented, producing or non-producing Php3,375.00 Unpatented, producing which may be patented Php3,375.00 Unpatented, non-producing which may be patented Php1,500.00 SECTION 4. Schedule of Values for Privately-Owned Timber and Forest Lands . There is hereby established the schedule of values for privately-owned timber and forest lands, to wit: VALUE PER HECTARE Timberland estimated to contain an average volume of 100 cu.m. and above per hectare Php24,000.00 Timberland estimated to contain an average volume of below 100 cu.m. but not less than 50 cu.m. per hectare Php18,000.00 Timberland estimated to contain an average volume of below 50 cu.m. per hectare Php12,000.00 SCHEDULE OF VALUES PER CUBIC METER Average price of logs per cubic meter Php2,000.00 SECTION 5. Classification of Building and Other Improvements . The following classification of buildings and other improvements shall be established and hereby assessed, as follows: TYPE I REINFORCED CONCRETE: A. Columns, Beams, Floors, Walls and Roofs are reinforced concrete One Storey P6,600.00/sq.m. Two Storey P10,100.00/sq.m. B. Same as "A" but walls are hollow blocks One Storey P5,800.00/sq.m. Two Storey P8,800.00/sq.m. TYPE II MIXED CONCRETE: A. Same as Type I-B but with GI roofing One Storey P5,200.00/sq.m. Two Storey P7,700.00/sq.m. B. Same as Type II-A but with girts Two Storey P6,100.00/sq.m. C. Same as Type II-B but with wooden floor walls on second floor Two Storey P5,300.00/sq.m. D. Same as Type II-C but with GI walling on second floor Two Storey P4,700.00/sq.m. TYPE III STRONG MATERIALS A. First Group with Plain concrete and strap as footing P4,200.00/sq.m. B. First Group Lumber with ground as footing P3,600.00/sq.m. TYPE IV TEMPORARY MAKESHIFTS STRUCTURE SHEDS OF BARONG-BARONG TYPE P680.00/sq.m. ADDITIONAL ITEMS in Building Appraisal I. FOUNDATION: Building in excess of three (3)-storey add: Type I Foundation area x P300.00 x number of excess floors. Type II Foundation area x P250.00 x number of excess floors. II. FLOORING: Floor Finished: a. Bricks, tiles, pebbles P200.00 to P250.00/sq.m. b. Cement, tiles, vinyl P250.00 to P300.00/sq.m. c. Glaced tiles P300.00 to P400.00/sq.m. d. Glacelithis, crazy cut marble P400.00 to P450.00/sq.m. e. Wood tiles P400.00 to P450.00/sq.m. f. Marble tiles P550.00 to P700.00/sq.m. III. WALLING AND PARTITIONS: a. Plywood P250.00 to P300.00/sq.m. b. Concrete Hollow Blocks P300.00 to P350.00/sq.m. c. Narra, Mahogany, Acacia P300.00 to P400.00/sq.m. d. Synthetic, Pebbles, Boracay P350.00 to P400.00/sq.m. e. Mactan Tiles P450.00 to P500.00/sq.m. f. Marble Tiles P550.00 to P700.00/sq.m. IV. FENCE: a. CHB P250.00 to P300.00/sq.m. b. Adobe P350.00 to P400.00/sq.m. c. Interlinks P300.00 to P350.00/sq.m. d. Iron Grills P400.00 to P450.00/sq.m. V. CEILING: a. Ordinary drop ceiling P250.00 to P300.00/sq.m. b. Luminous, narra & other special panel P300.00 to P350.00/sq.m. c. Extra Size P400.00 to P450.00/sq.m. d. Accoustic P450.00 to P500.00/sq.m. VI. SPECIAL ALUMINUM GLASS PANEL: a. Doors and Windows a-1. Clear Glass P1,800.00 to P2,000.00/sq.m. a-2. Tinted Glass P2,500.00 to P2,500.00/sq.m. b. Aluminum frame with screen b-1. Door P1,200.00 to P1,200.00/sq.m. b-2. Window P600.00 to P700.00/sq.m. VII. STEEL WINDOWS, GATES, DOORS AND JALOUSIES: a. Steel casement with glass P1,000.00 to P1,000.00/sq.m. b. G.I. pipe with blacksheet P800.00 to P850.00/sq.m. c. Roll up shutter P1,500.00 to P1,700.00/sq.m. d. Accordion Door: d-1. Single P1,100.00 to P1,200.00/sq.m. d-2. Double P1,400.00 to P1,500.00/sq.m. e. Jalousies P500.00 to P550.00/sq.m. VIII. WOOD, WINDOWS AND DOORS: a. Guijo, Narra, Mahogany P600.00 to P750.00/sq.m. b. Door, Narra, Mahogany with curvings P1,500.00 to P2,000.00/sq.m. IX. DECK: a. Open Area x 20% of basic rate. b. Covered no sidings area x 30% of basic rate. X. HEIGHT: a. Excess height Add 5% for every feet to basic rate. b. Deficiency in height Subtract 5% for every foot to basic rate, standard height: Classification 1-10,3m; 11.4m12 and 14,4.50; 13,5m XI. PAVEMENT: a. Asphalt one course 120.00 per square meter. b. Concrete flooring for every two inches thick 100.00 per square meter. XII. CARPORT 40% of base value XIII. MEZZANINE 60% of base value XIV. TERRACE (Open) 10% of base value XV. BASEMENT Add 10% of base value XVI. ROOFING Clay tiles, Cement tiles, Asbestos add 10% of base value XVII. BALCONY Add 50% of base value XVIII. TOILET and BATH P7,000.00/unit SECTION 6. Base Unit Value of Electric Cooperative Property . The base unit values of electric cooperative properties within the province are as follows: PARTICULAR UNIT VALUE BASE UNIT VALUE Pole, Wood 30/3 P4,530.00 P4,530.00 Plus 1-Crossarm 3-5/8"x4-5/8"x4' 633.00 5,163.00 Plus 2-Crossarm 3-5/8"x4-5/8"x4' 633.00 5,796.00 Plus 3-Crossarm 3-5/8"x4-5/8"x4' 633.00 6,429.00 Plus 4-Crossarm 3-5/8"x4-5/8"x4' 633.00 6,429.00 Plus 5-Crossarm 3-5/8"x4-5/8"x4' 633.00 6,429.00 Plus 6-Crossarm 3-5/8"x4.5/8"x4' 633.00 6,429.00 Wire (in meters) Conductor, Bare, ASCR #2, AWG, 6/1 13.00 13.00 Insulator Pin type porcelain, ANSI Class 55-3 11.00 11.00 Transformer Pole type, Conventional, 10 KVA 26,095.00 26,095.00 Pole type, Conventional, 15 KVA 28,100.00 28,100.00 Pole type, Conventional, 25 KVA 34,715.00 34,715.00 Pole type, Conventional, 37.5 KVA 42,826.00 42,826.00 Pole type, Conventional, 50 KVA 50,936.00 50,936.00 Pole type, Conventional, 75 KVA 73,668.00 73,668.00 Pole type, Conventional, 100 KVA 96,400.00 96,400.00 Pole type, Conventional, 167 KVA 125,000.00 125,000.00 Guy Wire Rod, Anchor, Threaded Single Eye, 5/8"x7 177.00 853.00 Wire, Guy, Steel, 3/8", 7 strand 10 ft. 76.00 Anchor Log 600.00 Cut Out Breaker 2,033.00 2,033.00 Lightning Arrester 2,000.00 2,000.00 Wind Breaker Switch 59,482.00 59,482.00 SECTION 7. General Revision of Assessment and Property Classification . Pursuant to Section 219 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, it shall be the duty of the Provincial Assessor to undertake a general revision of the real property assessment within two (2) years after the effectivity of the Local Government Code of 1991, and every three (3) years thereafter. SECTION 8. Separability Clause . If for any reason or reasons, any part or provision of this Ordinance shall be held unconstitutional or invalid, other parts of the provisions thereof which are not affected thereby shall continue to be in full force and effect. SECTION 9. Effectivity . This Ordinance shall take effect on January 01, 2010. Provided, however, that it shall be published in a newspaper of general circulation in the province for thirty (30) consecutive days, or shall be posted for the same period of time in the Provincial Capitol and in other conspicuous places therein whichever occurs earlier. DONE this 9th day of June 2009 at Luna, Apayao, Philippines. (SGD.) HON. HECTOR REUEL D. PASCUA Vice-Governor and Presiding Officer (SGD.) HON. TOLENTINO C. MANGALAO Board Member (SGD.) HON. REMY N. ALBANO Board Member (SGD.) SEDOLITO BERNARD A. AGUNOS Board Member (SGD.) HON. BOBBY A. BALANAY Board Member (SGD.) HON. MAILAH HAYLEE L. BALLESTEROS Board Member (SGD.) HON. CATALINA C. GALLEON Board Member (SGD.) HON. JESSICA L. DE SAN JOSE PCL Pres., Ex-Officio Member (SGD.) HON. ARTEMIO L. GONAYON PFLB Pres., Ex-Officio Member (SGD.) HON. JOECELLE ANNE M. AMID SKPF Pres., Ex-Officio Member I HEREBY CERTIFY that the foregoing Ordinance is true and correct. (SGD.) JAMES D. GULLAYAN Secretary to the Sanggunian APPROVED: (SGD.) HON. ELIAS K. BULUT Provincial Governor Date: June 18, 2009 n Note from the Publisher: Copied verbatim from the official copy.