Approving the Schedule of Fair Market Value of Properties and Improvements
General Santos City Ordinance No. 012-95 • Local Tax Ordinances • General Santos City • Dec 14, 1995
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December 14, 1995 December 29, 1995 Excerpt from the Minutes of the 24th Regular Session of the Sangguniang Panlungsod, City of General Santos Held at the Session Hall on Thursday, December 14, 1995. PRESENT: Hon. Elizabeth B. Bagonoc Councilor Hon. Pedro B. Acharon, Jr. Councilor (President Pro-Tempore) Hon. Gabriel Francis Glenville -do- (2nd Asst. Floor Leader) N. Gonzalez Hon. Oscar A. Dinopol -do- Hon. Mario B. Mariano -do- Hon. Florentina Congson -do- Hon. Dominador A. Lagare -do- Hon. Rodrigo B. Olarte -do- Hon. Arnulfo Aparente -do- Hon. Emilio C. Ferolin -do- Hon. Jose C. Natividad III -do- Hon. Jacinto C. Acharon -do- ABSENT: Hon. Minda C. Falgui Vice-Mayor (OIC-City Mayor's Office) Hon. Alice V. Posadas Councilor Hon. Roel L. Granfon -do- (On leave) WHEREAS, presented to the City Council was the proposed General Santos City Revenue Code of 1995 embodying among others under Article B of Chapter II thereof, the Fair Market Value of Properties; NOW, THEREFORE, after exhaustive deliberation on the matter, on motion of Councilor Oscar Dinopol and duly seconded by Councilors Mario Mariano, Emilio Ferolin, Florentina Congson and Gabriel Francis Glenville Gonzales, be it RESOLVED, as it is hereby resolved to adopt the following ordinance: GENERAL SANTOS CITY ORDINANCE NO. 012-95 AN ORDINANCE ADOPTING AND APPROVING THE SCHEDULE OF FAIR MARKET VALUE OF PROPERTIES AND IMPROVEMENTS AS EMBODIED UNDER THE PROPOSED GENERAL SANTOS CITY REVENUE CODE OF 1995 Be it ordained by the Sangguniang Panlungsod of General Santos City, that: SECTION 1. The Schedule of Fair Market Value of Properties and Improvements as embodied under the proposed General Santos City Revenue Code of 1995 is hereby adopted and approved, to wit: Fair Market Value of Real Properties 1.a. Pursuant to Sec. 212 of Republic Act 7160, otherwise known as the Local Government Code of 1991, which is the Preparation of Schedule of Current and Fair Market Values of Lands, Improvements and the Unit Cost of Buildings and other Structures are hereby prescribed as the basis of appraisal and assessments of real properties situated within the territorial boundary of the City of General Santos, to take effect January 1, 1996. By virtue of the Zoning Ordinance of the City of General Santos adopted under Ordinance 35, Series of 1989, the following values shall be applied, actual use notwithstanding, as follows: AaHDSI I. Urban Lands A. City Proper I. Commercial, Industrial, and Residential Lands 1. Dadiangas East, West, North, and South: Commercial/Residential Lots Roxas Avenue/Pendatun Avenue a) East Drive - from Osmea Street 3,000.00 going N to the National Highway b) West Drive now Pendatun Avenue 3,000.00 from OEMs St. going N to National Highway c) Roxas Rotunda 5,000.00 Santiago Boulevard a) From P. Acharon Blvd. doing 6,000.00 N to Magsaysay Avenue b) Second lot from intersection 5,000.00 w/ Magsaysay Ave. to Naranjita Street c) Second lot from intersection 4,000.00 w/ Naranjita St. to Artemio Ramos formerly Lapu-Lapu Street d) Second lot from intersection 3,000.00 w/ Lapu-Lapu Street to Laurel Street e) Second lot from intersection 3,000.00 w/ Laurel St. up to the Nat'l. Highway Magsaysay Avenue a) From the intersection w/Atis 4,000.00 St. going W up to intersection w/ Salazar St. except those abutting Pioneer's Ave. which are classified higher b) Second lot from Salazar Street 3,000.00 going E up to intersection w/ Niyog Street c) 2nd lot from Niyog St. going 3,000.00 E up to 2nd lot from intersection with Mansanitas St. d) 2nd lot from Papaya St. going 3,000.00 W up to the Chinese School e) Mansanitas Street going E up 3,000.00 to the intersection w/ 2nd lot from Ilang-Ilang Acharon Boulevard a) From Santiago Blvd. going W to West Side Street 6,000.00 b) 2nd lot from West Side St. 5,000.00 to Mansanitas Street c) 2nd lot from intersection w/ 4,000.00 Mansanitas St. going W to Saging St. d) From Saging St. going W up to 5,000.00 Papaya St. including Kimball Plaza, except lots abutting Pioneer's Ave. which are classified higher e) 2nd lot from Papaya St. 4,000.00 going W to General Santos Park f) Around the periphery of 2,000.00 General Santos Park Pioneer Avenue a) From Acharon Blvd. going N to the intersection w/ Roxas Rotunda 6,000.00 Cagampang Street a) 2nd lot from Santiago Blvd. 6,000.00 going W to West Side St. up to Datu Complex b) 2nd lot from West Side St. going W to Mansanitas St. 3,000.00 c) 2nd lot from Mansanitas St. going to W to Saging St. 2,000.00 Mansanitas Street a) 2nd lot from Acharon Blvd. 3,000.00 going N to Magsaysay Avenue Westside Street a) From Acharon Blvd. 6,000.00 going N to Cagampang $t. Veterans Street a) 2nd lot from intersection w/ 2,000.00 Mansanitas St. going to W to 2nd lot from Salazar St. De Dios Street a) 2nd lot from intersection 2,000.00 w/ Ilang-Ilang St. going to Mansanitas St. Daproza Avenue a) 2nd lot from intersection 2,000.00 w/ Pendatun Ave. going W to Quezon Ave. b) 2nd lot from intersection w/ 1,300.00 Quezon Ave. going W to Gen. Santos Terminal Osmea South a) 2nd lot from intersection w/ 1,300.00 Roxas East Ave. going to E to intersection w/ Quirino Ave. b) 2nd lot from intersection w/ 1,100.00 Quirino Ave. going E to Waling-Waling St. J.P. Laurel Avenue a) From intersection w/ Quirino 1,500.00 Ave. going W to Quezon Ave. except lots abutting Pendatun & Roxas Avenues which are classified higher b) From intersection w/ Quezon 1,300.00 Ave. going W to Pili St. c) 2nd lot from intersection w/ 1,000.00 Pili St. going W to Obrero St., Bulaong Blvd. & PI Compound d) 2nd lot from intersection w/ 1,300.00 Quirino Ave. going E to Ilang-Ilang St. National Highway a) From Santiago Blvd. going W 3,000.00 to Roxas East Ave. b) From Roxas East Ave. going W 2,000.00 to Bayabas St. c) 2nd lot from Bayabas St. going 1,300.00 W to STM Mega Shell d) 2nd lot from STM Mega Shell 900.00 going W to Silway Bridge Pili, Balagtas, Obrero, Bayabas, Macopa, Recto and Balimbing Streets, Durian, Mangustan, and Lanzones Streets a) 2nd lot intersection w/ National 700.00 Hi-Way going S up to the 2nd lot from its intersection w/ Laurel St. except lots along C. M. Recto b) 2nd lot from intersection w/ Laurel St. 900.00 going down S to Santol, Tieza St. and Balagtas St. except lots along C. M. Recto Sampaguita, Champaca, Camias and Ilang-Ilang Streets a) 2nd lot from intersection w/ 700.00 National Highway going down S up to 2nd lot from its intersection w/ Laurel St. b) 2nd lot from intersection w/ 900.00 Laurel St. going down S to Lapu-Lapu St. now Artemio Ramos Street c) Along Camias Street from 1,000.00 Camachili St. to Guinto St. Waling-Waling, Ilang-Ilang, Mansanitas, Gumamela and Rosas Streets a) From intersection w/ Lapu-Lapu St. 900.00 going down S to the 2nd lot from Naranjita Street, thence going further S to 2nd lot from Magsaysay Ave. b) Naranjita St. - 2nd lot from Quirino Ave. 1,100.00 going E to Ilang-Ilang St. c) Ilang-Ilang St. - 2nd lot from 1,100.00 Magsaysay Ave. going up N to Naranjita St. Pia, Santol, Tieza and Balagtas Street a) 2nd lot intersection w/ Quezon 900.00 Ave. going E to the intersection w/ Recto St. & Balimbing St. now Abdawa St. Sampaloc Street a) From the outskirts of Acharon 900.00 Subd. going E up to the 2nd lot from the intersection w/ Lukban St. Rambutan, Kadulasan and Camachili Streets a) From the intersection w/ 700.00 Sampaguita St. & Champaca St. going E up to the intersection w/ Ilang-Ilang St. Lapu-Lapu Street (Artemio Ramos Street) a) 2nd lot from Roxas East going 1,000.00 E to Ilang-Ilang St. Kasoy, Zapote, and Camias Streets a) From the intersection w/ 900.00 Sampaguita St. & Champaca St. going E up to the second lot from the intersection w/ Ilang-Ilang St. Naranjita and De la Paz Streets a) From the intersection w/ Notre 1,000.00 Dame for Girls compound going E up to 2nd lot from Quirino Ave. also along Marang up to Ilang-Ilang St. Quezon Avenue a) From the intersection w/ Road 1,000.00 at Chinese School going W turn to N to 2nd lot from Daproza Ave. C. M. Recto Street a) From Sampaloc St. going N 1,000.00 to Velasquez St. Quirino Avenue a) 2nd lot from the intersection w/ 1,300.00 Magsaysay Avenue going N to Osmea St. b) Second lot from intersection 1,100.00 w/ Osmea St. going N to Laurel St. Atis Street a) From the intersection w/ 1,000.00 Magsaysay Ave. going N then NW to Quezon Ave. b) Second lot from Magsaysay Ave. 900.00 going S to intersection w/ back of Kimball Plaza Papaya Street a) From property lines of Kimball 2,000.00 Plaza going N to the intersection w/ 2nd lot at Magsaysay Ave. b) Anonas & Lukban Sts. from Atis 1,000.00 St. going NE to Roxas Rotunda c) Second lot from intersection w/ 900.00 Magsaysay Ave. going N to the intersection w/ Anonas St. Obrero, Bulaong, and Acharon Subd. a) Lots fronting Bulaong Public 900.00 Market & Terminal b) Interior lots at Bulaong, 700.00 Obrero & Acharon Silway, Cawa, and Neighborhood Association Salazar St. a) Second lot from Acharon Ave. 2,000.00 going up N to Magsaysay Ave. b) 2nd lot from Magsaysay Ave. to Beatiles St. 1,100.00 Beatiles Street a) Fronting NDD Girls and Parish 1,000.00 b) 2nd lot from Magsaysay Ave. 1,000.00 going up N to Beatiles St. Veterans Street a) Second lot from the intersection 1,000.00 w/ Saging St. going E to the intersection w/ 2nd lot at Mansanitas St. Niyog, and Beatiles Street a) Second lot from the intersection 900.00 w/ Magsaysay Ave. going S to Veterans St. CHATEa Summary of Market Values for Barangay Dadiangas North, East, West, and South: a. Commercial Lands Value/Square Meter Sub-Classification 1992 Code 1st Class 6,000.00 C-1 2nd Class 5,000.00 C-2 3rd Class 4,000.00 C-3 4th Class 3,000.00 C-4 5th Class 2,000.00 C-5 b. Residential Lands 1st Class 3,000.00 R-1 2nd Class 2,000.00 R-2 3rd Class 1,900.00 R-3 4th Class 1,300.00 R-4 5th Class 1,200.00 R-5 6th Class 1,100.00 R-6 7th Class 1,000.00 R-7 8th Class 900.00 R-8 9th Class 700.00 R-9 10th Class 500.00 R-10 2. Barangay Bula Residential Lots Per Sq.M. Rizal Street a) All lots within TS-11-000031-D P420.00 within Zone 1, 3, 4, 5, Zone 6 along Rizal St. & the Shoreline b) All lots along Zone 8 including 360.00 shore along Rizal St. Tilapia Street a) All lots in Zone 2, 7 220.00 fronting Tilapia St. b) Lots in Zone 2, 3, 4, 5 360.00 & 7 fronting the Plaza c) Interior lots in Zone 7 & 8 220.00 d) Fishermen's Village & 420.00 Rajah Muda P. Acharon Boulevard a) From Cabe Subd. going E to 1,220.00 G. Misa St. b) 2nd lot from G. Misa St./Rizal 360.00 Ave. going E to Desquitado, Damicog, Aumentado & Casquejo Property c) PI Subdivision/etc. 170.00 Subdivisions a) Interior lots at Santiago 780.00 Blvd.: Blk. 2, 3, 4, 6, 7, & 8 and Alunan Subdivision b) Cabe & Gonzales Subdivision 800.00 Industrial/Commercial Lots Per Sq.M. Santiago Boulevard a) From Acharon Blvd. going N 6,000.00 to Magsaysay Ave. b) 2nd lot from intersection 5,000.00 w/ channelized road Acharon Boulevard a) 2nd lot from Santiago Blvd. going E to Boundary w/ Cabe Subd. including Caltex Depot Property, Coca Cola & Fish Landing 1,800.00 3 Barangay Lagao and City Heights Residential Lots Per Sq.M. Along National Highway a) From Santiago Blvd. going W 3,000.00 to Roxas East Ave. b) From Roxas East Ave. going W 3,000.00 to Bayabas St. c) 2nd lot from Bayabas St. up 2,000.00 to STM Mega Shell d) 2nd lot from STM Mega Shell 1,300.00 going W to Silway River e) 2nd lot from Santiago Blvd. 1,600.00 going E to Llido St. up to NFA J. Catolico Sr. Avenue a) Lots fronting J. Catolico Ave. 3,000.00 at Cabe, L. Llido & P. Llido Property, Gaisano & SOCOTECO up to Mateo Property b) 2nd lot from Mateo Private 3,000.00 Road up to NFA c) 2nd lot from NFA up to J. 2,000.00 Misa St. d) 2nd lot from J. Misa St. to 1,000.00 Ardonia St. e) 2nd lot from Ardonia St. to 560.00 Junction of Buayan/Davao Road Paredes Street a) J. Misa St. going E to 280.00 Napala St. Hicban Subd. San Pedro Street a) 2nd lot from J. Catolico St. 280.00 to San Pedro St. b) 2nd lot from J. Catolico St. 280.00 going N to Colina St. Cabel Street (NLSA E) a) 2nd lot from J. Catolico St. 520.00 going E to Purok Pag-asa Tiongson Street a) 2nd lot from J. Catolico Ave. 360.00 going W to Llido St. b) 2nd lot from J. Catolico Ave. 360.00 going E to Napala St. Rivera Street a) 2nd lot from J. Catolico Ave. 360.00 going E to Ladera b) From Ladera St. going SE to 280.00 Paredes St. c) 2nd lot from intersection 280.00 w/ an unnamed St. going SE along Natividad, Yumang & Napala St. w/ Paredes St. Geronimo Street a) 2nd lot from the intersection 280.00 w/ Ladera St. going E up to the intersection w/ Napala St. Ladera Street a) 2nd lot from the intersection 280.00 w/ Rivera St. going to E to the intersection w/ Napala St. Capareda Street a) 2nd lot from the intersection 520.00 w/ J. Catolico Ave. going SW to the intersection w/ the unnamed street b) 2nd lot from the intersection 320.00 w/ unnamed street going SW to intersection w/ Paredes Street Ardonia Street a) 2nd lot from intersection 280.00 w/ J. Catolico Ave. going E to Balite/Pag-asa Natividad Street a) 2nd lot from intersection 320.00 w/ J. Catolico Ave. going SE to intersection w/ unnamed St. b) 2nd lot from intersection 280.00 w/ unnamed St. going SE to intersection w/ Paredes St. Capareda and Rivera Streets a) 2nd lot from J. Catolico Ave. 320.00 going W to intersection w/ Sta. Cruz Street Colina Street a) 2nd lot from Sta. Cruz St. 280.00 going NW to 2nd lot from San Pedro Street San Pedro Street a) 2nd lot from J. Catolico Ave. 320.00 going W up to St. Joseph St. b) 2nd lot from St. Joseph St. 220.00 going N up to Llido Street Misa Street a) 2nd lot from intersection w/ 280.00 J. Catolico Ave. going N to St. Joseph Street NLSA Avenue a) 2nd lot from intersection w/ 320.00 J. Catolico Ave. going w/ to intersection w/ Ventilacion Street b) Interior lots along NLSA Ave. 180.00 fronting farm lots along Odi Street c) 2nd lot from intersection w/ 240.00 Ventilacion St. going up to the Boundary w/ Sn. Kidra near Sta. Teresita St. d) Interior lots along 200.00 F. Santos St. Residential Subdivision a) Villa Consuelo 800.00 Marin, Queenies, Provido & Elevencionado b) Paulino & Leon Llido 800.00 Subd., Cabe c) Dad. Heights & Toledo 640.00 d) Santos, Munda, Jearamec 640.00 e) Tupas, Soriano, Morales 520.00 Paralejas & Elma Subd. f) DBP, Guino-o, Mateo Subd. 280.00 g) Pacheco, Zaldivar, Tuazon, 240.00 Falgui, Hermosa, Rogan Countryside Subd. (104), Hicban & Falgui Subd. Villarosa, Country Homes, Rosario Village h) Balayo, Velasquez, Artates, 200.00 Diaz, Carcon and Ascue i) Cyril Ang, Pag-asa, Balite 220.00 Lagman, Denoga j) Bugarin, Yanson, Anas, 180.00 Solomon, Natad, etc. Commercial/Industrial Lots I. Santiago Boulevard a) From channelized intersection 5,000.00 w/ Alunan St., going N to Naranjita Street b) 2nd lot from Naranjita 4,000.00 going N to Lapu-Lapu St. c) 2nd lot from Lapu-Lapu St. 3,000.00 to Laurel St. d) 2nd lot from Laurel Street 2,000.00 to National Highway National Highway a) 2nd lot from intersection w/ 1,600.00 Santiago Blvd. going E up to Llido St. up to NFA J. Catolico Sr. Avenue a) Lots fronting J. Catolico Ave., 3,000.00 at Cabe, L. Llido & P. Llido Property, Gaisano up to Mateo Property & Lot 1346 (KCC) b) After KCC to NFA 2,000.00 4 Barangay Labangal/Calumpang Residential Lots Road to Calumpang and Kiamba a) All lots at TS-11-000007-D 560.00 (112) (TD# 67435) b) All lots at TS-50 200.00 Residential Subdivision Lots a) Fernandez 430.00 b) From the edge of Fernandez 280.00 property up to Bayanihan Lumber including Tesoro, Acharon Village, Rivas, PNB, Cahilsot & BLISS b) * Along Nat'l. Highway, Espina 440.00 Subd., Catapang, Lanoy, Amadeo, Ferrer, Marpelia, Rivas and Obasa c) Interior lots at Espina, 240.00 Burel, Abdurazak Subd. d) Acharon, Piang Subd., Saway, 160.00 etc., at Malok, Alcones, Crisostomo Commercial/Industrial Lots a) From Makar Wharf to the 1,800.00 intersection w/ road to Kiamba, Calumpang, as well as from Kiamba to Calumpang going N including Seranillo Property b) Interior lots occupied by 1,220.00 SOPROCOR, FORTUNE Cigarettes, etc. c) From General Milling, Dole 1,120.00 RFM up to Makar River, Cantoja, Espina, Leyva Property Along National Highway (Hadano Avenue) a) From PC Checkpoint going S to 600.00 Seranillo Property & going E to Silway River 5 Barangay San Isidro Residential Lots a) From the boundary with Brgy. Lagao 160.00 at UCCP junction following NLSA Ave. going W to the end of Pls-209-D-10 or 1st Barrio b) All interior lots fronting farm lots 130.00 Residential Subdivision a) Delmar, Villegas, Manansala, Delfin, 220.00 Babasa, Purok Manga, & Purok Malakas b) Lacap, Nuez, Kimball, Coronel, 140.00 Delos Reyes, Perez, etc. c) All others, apply 1.6 factor to 1988 value (TD# 64511) 6 Barangay Buayan Subdivision and Homelots a) Buayan Townsite TS-11-000058-D, 120.00 DBP Subd., Vega and Demonteverde Subd. & Homelots along Highway 7 Barangay Baluan a) CCS-464, Valiente & Muasque 120.00 Subd., etc. 8 Barangay Ligaya a) Bo. Site 80.00 9 Barangay Katangawan 120.00 10 Barangay Conel a) Bo. Site 50.00 11 Barangay Mabuhay a) Bo. Site, Malayang Nayon, 60.00 Habitat, etc. 12 Barangay Apopong a) Roca and David 120.00 PCIB, Ibad, Baclig, Cornelio Paidumama, Marte, Sto. Nio b) New Society, Sugod, Yu 160.00 c) Springville and Filden Subd. 240.00 13 Barangay Sinawal a) Lansang Village, 200.00 Bay Homes b) Ong Ante Subd. & Bermuda 100.00 c) Arreglado, Yusaville, 50.00 Caboay 14 Barangay San Jose 60.00 15 Barangay Tinagacan 60.00 16 Barangay Batomelong/Upper Labay 40.00 17 Barangay Tambler/Fatima a) Industrial/Residential/Comm'l. 160.00 along Highway b) Industrial/Residential/Comm'l. 100.00 interior lots c) Uhaw/Fatima & untitled 50.00 residential lots 18 Barangay Siguil a) Industrial/Residential 120.00 Subdivision lots/Recreational lots along National Highway b) Brgy. Site/untitled lots 50.00 Memorial Park 80.00 Provided that portion of industrial lots exceeding 15 meters from the highway or the sea-shore shall be appraised at 75% of Base Value along the road. CaDSHE II. Agricultural Lands, Plants, and Agribusiness Lands Fair Market Value Agricultural Lands: Per Ha. 1 Irrigated Riceland P110,000.00 Cornland/Sorghum 57,000.00 Horticultural 50,000.00 Banana land 80,000.00 Coconut land 32,000.00 Cotton Plantation 45,000.00 2 Non-Irrigated Riceland P38,000.00 Cornland/Sorghum 38,000.00 Horticultural 50,000.00 Banana land 80,000.00 Coconut land 32,000.00 Cotton Plantation 45,000.00 Plants: Per Tree 1 Banana Plants 64.00 2 Coconut Trees (Fruit bearing) 320.00 Agri-Business Lands: 1. Titled Grazing Land 10,000.00 A-17 to 18 2 Pasteur Lease Areas 9,000.00 A-19 to 21 3 Saltbed 73,000.00 A-22 to 23 4 Piggery/Cattle Fattening 80,000.00 5 Poultry 60,000.00 6 Prawn Pond/Bangus/Tilapia Ponds 280,000.00 c) OTHERS-TD-45945/P43,000.00 '87 Assessment Level (depends on actual use/ Zoning Classification) 140,000.00 OTHERS Lands in semi-urban area fit for residential, industrial and commercial use but presently utilized for agricultural purposes. Adjustments to Agricultural Lands Types of Roads: a) Provincial or National Highways No deduction from basic value of 100% b) For other all-weather roads 3% deduction from basic value of 100% c) For Dirt Roads 6% deduction from basic value of 100% d) For no road outlet 9% deduction from basic value of 100% Provided, that one title is assessed as one title. III. Buildings and Structures Market Value of Building Cost as of 1994 for the 1995 General Revision of Assessments (Unit Cost in Pesos per Square Meter of Floor Area) (1) (2) (4) (8) (9) (10) (11) One Two Apartment Garage School Hotels Theater Family Family (3) Laundry Building Hospitals Church Dwelling Dwelling Boarding Guardhouse Banks Lodging Restaurants Type of Class Condominium Structure of (5) (6) Office Bldgs. Bldg. Multiple Pension House Dwelling (7) Rowhouse Accessoria 1 REINFORCED A 4890 4540 4350 3800 4540 5080 5080 CONCRETE B 4440 4080 3900 3360 4170 4620 4620 C45 3980 3630 3440 2900 3720 4170 4170 2 SEMI-CONCRETE A49 3530 3260 2990 2620 3760 3630 3630 B 3240 2990 2720 1240 2990 3360 3360 C 2990 2720 2450 2080 2720 3080 3080 D 2720 2450 2170 2170 2450 2810 2810 A 2450 2080 1900 1540 2170 2540 2540 B 2170 1810 1630 1260 1900 2270 2270 C 1900 1540 1360 1000 1630 2000 2000 D 1630 1260 1090 720 1360 1730 1730 E 1360 1000 500 1450 3 TEMPORARY 1000 OR MAKESHIFT Market Value of Building Cost as of 1994 for the 1995 General Revision of Assessments (Unit Cost in Pesos per Square Meter of Floor Area) AHECcT (12) (13) (14) (15) (16) (18) (19) Factory Market Gymnasium Recreation Sawmills Gasoline Swimming Bodega and and Hall Lumber Station Pool Industrial Shopping Coliseum Bowling Yards Plant Center Lanes Type of Class Structure of Club House (17) Bldg. Pelota Piggery Courts and Poultry Houses 1 REINFORCED A 2990 4170 3800 3980 2990 3630 2350 CONCRETE B 2720 3720 3360 3360 2720 3180 2080 C 2450 3260 2890 3080 2450 2720 1730 2 SEMI- A 2170 2990 2450 2620 2170 2350 CONCRETE B 1900 2720 2170 2350 1900 2000 C 1630 2450 1900 2080 1630 1730 D 1360 2170 1630 1810 1360 1450 3. STRONG A 1090 1900 1360 1540 1090 MATERIALS B 810 1630 1090 1260 810 C 670 1360 1090 990 700 D 490 1090 540 720 580 E 810 450 500 430 NOTE: In excess of 1 storey, second storey multiply 70% of BV, third storey & above multiply 60% of BV times the floor area per storey. FOUNDATION: (In excess of three storey): Type I. Foundation area x P130.00 x number of excess area. Type II. Foundation area x P90.00 x number of excess area. Schedule of Values for Buildings & Structures 1994 Kind Value/sq.m. 1. Commercial & Residential Pavements a) Plain 4" thick concrete slab P140.00 b) 4" concrete slab w/ plain color 170.00 c) For every inch thick of concrete 35.00 pavement over 4" - add 2. Light Industry Pavement (Service and Factories) a) 3" ready mixed pavement 140.00 b) 4" w/1/w' round bars for 210.00 temperature reinforcement 3. Heavy Industry Class "A" Concrete Pavement 6" with 1/2" round bars temperature 260.00 reinforcement 4. Flooring : Add to base value/42 a) Vinyl tiles 170.00 b) Crazy-cut marble, granolitic, marble 500.00 c) Molave wood tiles 410.00 d) Narra wood tiles 375.00 5. Walling Partition : Add to base value a) Marble 500.00 b) Wash out and other similar finish 225.00 c) Narra and similar panel 400.00 6. Ceiling a) Ordinary > to be computed b) Luminous > on a c) Narra > case to case basis 7. Glass Paneling with Aluminum Frame a) Ordinary size 600.00 b) Extra size 1,000.00 8. Carport covered without wall 30% of Base Value 9. Garage 45% of Base Value 10. Mezzanine 60% of Base Value 11. Terrace a) Covered 40% of BV b) Open 20% of BV 12. Porch 40% of BV 13. Roof Deck a) Covered (no siding) 35-40% of BV b) Open 20% of BV 14. Road Pavement/Highway 8" thick Class "A", Portland P2M/km a) Cement 7M wide x 1,000M long P285.00/sq.m. b) Asphalt (3 course) P90.00/sq.m. 15. Roofing-Clay Tiles/Asbestos- add 10% to BV 11% of BV 16. Basement a) Residential Bldg. 70% of BV b) High Rise Bldg. 40% of BV 17. Balcony 50% of BV 18. Concrete Hollow Block Walls/Sq.M. or Surface Area, Class "B"/40-41 a) 4" CHB w/ plaster finish both 250.00/sq.m. side w/ reinf bars 1/2 b) 4" CHB w/out plaster finish -do- 210.00/sq.m. c) 6" CHB w/ plaster finish -do- 280.00 d) 6" CHB w/out plaster finish -do- 240.00 19. Apitong Fence with Apitong Post Set on Concrete Foundation 270.00/ln.m. 20. Yakal Fence with Yakal Post Set on Concrete Foundation 340.00/ln.m. 21. Wrought Iron Grills (Decorative)/43 720.00/sq.m. 22. Round Bar Iron Grills/43 600.00/sq.m. 23. Gates - 2 Meter High /43 (decorative) a) Plain w/ round bars P1,660.00/ln.m. 830.00/sq.m. b) Round bars 1,330.00/ln.m. or 660.00/sq.m. 24. Foundation : Building in excess of 3-Storey a) Type I - Value of Foundation = Foundation Area x P130.00 x Number of Excess Floors b) Type II - Value of Foundation = Foundation Area x P90.00 x Number of Excess Floors 25. Building in Excess of 1-Storey/39 a) For 2nd Storey use 70% of BV b) For 3rd and other stories use 60% of BV 26. Shape Factor : Building with/39 a) Rectangular/Square shape - multiply BV x 100% b) L-Shape - multiply BV x 103% c) C-Shape - multiply BV x 113% d) H-Shape - multiply BV x 119% 27. Height Factor - Standard Height of 9 Feet or 3 Meters a) For every foot over 9 feet add 5% to BV b) For every feet short of 9 feet height deduct 5% of BV 28. The appraisal of machineries shall be governed by Sec. 224 of RA 7160. 29. Extra toilet and bath - in excess of 1 CR P7,000.00/unit Pursuant to Sec. 38, page 25 of Local Assessment Regulation No. 1-92, the following structures/buildings shall be grouped into the following: SAHITC A. Residential Buildings a) One-family Dwelling b) Two-family Dwelling c) Multi-family Dwelling B. Commercial Buildings a) Store c) Bank e) Hotel g) Service Station b) Office d) Theater f) Motel h) Public Garage, etc. C. Industrial Building a) Factory b) Sawmill c) Warehouse, etc. D. Farm Houses a) Barn c) Stable e) Green House, etc. b) Poultry d) Hog House For purposes of establishing schedule of base unit construction cost, each type of building (say one-family dwelling) shall further be grouped in accordance with the kind and quality of material used on the constructions, such as Type I-A to B; Type II-A to D, Type III-A to D and Type IV. Standard base specifications shall then be prepared, defining and describing each types of building as shown in the sample hereunder: Types of Buildings I. Reinforced Concrete: a) Structural Steel reinforced concrete columns, beams, the rest same as I-B. b) Columns, beams, walls, floors and roofs all reinforced concrete. c) Same as "B" but walls are hollow blocks reinforced concrete or tile roofing. II. Mixed Concrete: a) Concrete columns, beams and walls but wooden floor joists, flooring and roof framing and G.I. roofing; even if walls are in CHB kitchen and T & B are in reinforced concrete slabs. b) Concrete columns and beams but hollow block walls and G.I. roofings. c) Concrete columns and wooden beams, hollow block walls, wooden floor joists, floor and roof framing, and G.I. roofings and second floor wooden walls. THSaEC III. Strong Materials: a) First group wooden structural framings, floorings, hollow block walls and G.I. roofing. b) First group wooden structural framings, floorings and hollow block walls on the first floor, and tanguile walls on the second floor and G.I. roofing. c) First group wooden posts, girders, girts, window sills and heads, apitong floor joists and roof framing, tanguile floor and sidings and G.I. roofing. d) Third group wooden structural framings, floorings and sidings, and G.I. roofing. e) Same as "d" but structural members are substandard. IV. The temporary makeshift structures this is the barong-barong type. Allowable Depreciation for Buildings and Structures: The annual allowable depreciation allowance for buildings and structures shall be computed on a straight-line method based on the following economic lives: a. High cost grade residential, commercial 100 years and industrial buildings b. Average cost grade residential and 50 years commercial buildings c. Fair cost buildings 35 years d. Low cost grade buildings, residential 25 years and commercial buildings e. Appraisal and Assessment of Machinery: (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. f. Depreciation allowance for machinery: HSaIET For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. SECTION 2. Assessment Levels. Pursuant to Sec. 218 of RA 7160, which prescribes the maximum assessment levels, the following assessment levels are proposed for the different kinds and classes of real properties, viz. : I. Lands Ord. 08 '94 Class Assessment Level a) Residential 14% b) Agricultural 12% c) Commercial/Industrial/ 20% Agri-Business/Mineral II. Improvements Structures and Buildings Sec. 218 (b), of RA 7160 a) Residential House/Structures Market Value Assessment Level 1. 0-175,000 0% 2. Over 175,000 up to 300,000 10% 3. Over 300,000 up to 500,000 20% 4. Over 500,000 up to 750,000 25% 5. Over 750,000 up to 1,000,000 30% 6. Over 1,000,000 up to 2,000,000 35% 7. Over 2,000,000 up to 5,000,000 40% 8. Over 5,000,000 up to 10,000,000 50% 9. Over 10,000,000 60% b) Agricultural 1. 0-300,000 25% 2. Over 300,000 up to 500,000 30% 3. Over 500,000 up to 750,000 35% 4. Over 750,000 up to 1,000,000 40% 5. Over 1,000,000 up to 2,000,000 45% 6. Over 2,000,000 50% c) Commercial/Industrial/ Agri-Business/Mineral 1. 0-300,000 30% 2. Over 300,000 up to 500,000 35% 3. Over 500,000 up to 750,000 40% 4. Over 750,000 up to 1,000,000 50% 5. Over 1,000,000 up to 2,000,000 60% 6. Over 2,000,000 up to 5,000,000 70% 7. Over 5,000,000 up to 10,000,000 75% 8. Over 10,000,000 80% d) Machineries 1. Residential 30% 2. Agricultural 30% 3. Commercial/Industrial/Agribusiness 80% III. Special Classes Lands, Buildings, Machineries, & Other Improvements a) Cultural/Scientific/Hospitals 15% b) Local Water Districts, Government- 10% owned or controlled corporations engaged in the supply distribution of water and/or generation and transmission of electric power, the machineries of which are exempt from taxation pursuant to Sec. 234 of RA 7160. SECTION 3. Miscellaneous Provisions. ACTISE a) In Dadiangas as well as urban lots in General Santos City, the proposed standard depth is 30 meters. b) Stripping (from the road) Strip % of Base Value 1st 30 meter strip 100% 2nd 30 meter strip 90% c) Stripping (from Wharf & Sea Coast) Strip % of Base Value 1st 30 meter strip 100% 2nd 30 meter strip 90% d) Corner Influence The recommended corner influence shall be 10% added to the base value of the lot where the higher Schedule of Value of the intersecting streets occurs. e) Lots convertible to urban lands and that raw lands and without improvements regardless of size based on existing City Zonification shall be classified as others with a Base Value of P11.00/sq.m. or P110,000.00 per hectare and an assessment level based on actual use. f) Roads or streets in residential subdivision, unless already donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner or individual lot owner whose title is in their name and shall be valued on the basis of 60% of the schedule of value fixed for the lands in the area. Such roads or streets shall be assessed at twelve percent (12%) of their appraised value, the computation of which is to be included in the individual tax of the land owner fronting the street, proportionately. g) Vacant or idle lands located in purely residential or mixed residential-commercial area shall be classified and assessed as residential. If such land is located in purely commercial area, the same shall be classified and assessed as commercial and assessed an additional 5% idle land tax. In the case of agricultural lands, the additional idle land tax herein imposed shall be three (3%) of the assessed value of the land. h) In the case of agricultural land convertible into urban or subdivision land in the future, it shall be classified and assessed as agricultural until such time when it shall have been converted and developed into commercial, industrial or residential subdivision. This rule shall also apply to land already approved as subdivision but has not as yet been actually developed for the purpose, except where the ownership of each subdivision lot shall have been transferred in which case the lot shall be appraised at the subdivision rate prevailing in the vicinity with a 70% factor is applied to it if it remains undeveloped. Provided, however, that if any portion of the land has been improved, then it shall be classified as residential and/or commercial land. HCTaAS i) Industrial, Commercial and Residential Foreshore Leases shall be appraised at 50% of the base market value for the land adjoining the foreshore area. j) Conformably with Section 15 of the Public Land Law, CA 141 alienable and disposable land even though and while the title still remain in the state shall be subject to real property tax, the assessment of which must have the approval of the City Mayor. SECTION 4. Final Provision. Provided that all Assessment Regulations of the Department of Finance not inconsistent with the provision of RA 7160 on Assessment of Real Properties such as Department Order No. 3-74 and others shall form part of this Office Order No. 01-92. Provided finally that where a real property is of a kind not found in the schedule of value the same shall be appraised independently of said schedule. SECTION 5. This ordinance shall take effect on December 29, 1995. Enacted by the Sangguniang Panlungsod, City of General Santos in its 24th and 26th Regular Sessions on December 14 and 29, 1995. CERTIFIED CORRECT: (SGD.) ROLANDO G. DE LEON Secretary to the Sanggunian ATTESTED BY: (SGD.) ELIZABETH B. BAGONOC City Councilor & Presiding Officer Approved by Her Honor, the City Mayor on January 16, 1996. (SGD.) ROSALITA T. NUEZ, MNSA City Mayor N.B. This Ordinance has been published in the THE SOUTHERN REVIEW as can be verified in its issue of January 20-22, 1996.
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