An Ordinance Adopting the Schedule of Market Value of Real Properties and Improvements in the Province of Kalinga Effective Year 2009

February 12, 2008 Excerpt from the Minutes of the Regular Session of the Sangguniang Panlalawigan Held at the Sangguniang Panlalawigan Session Hall on February 12, 2008 at 9:00 a.m. RESOLUTION NO. 2008-077 (Authored by Hon. Eduardo A. Buliyat) ENACTING AN ORDINANCE ADOPTING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES AND IMPROVEMENTS IN THE PROVINCE EFFECTIVE YEAR 2009 WHEREAS , presented before this Body in session assembled for legislative consideration is the committee report of the Sangguniang Panlalawigan Committee on Rules and Ethics relative to the proposed Schedule of Market Value of Real Properties and Improvements in the province effective year 2009; WHEREAS , after due deliberation, this Body concurs with the findings and recommendation of the said committee that the proposed Schedule of Market Value of Real Properties and improvements be adopted in the interest of public welfare and is within its powers to grant; NOW THEREFORE: Be it RESOLVED, as it is hereby done, to enact an ordinance adopting the Schedule of Market Value of Real Properties and Improvements in the Province of Kalinga effective year 2009: KALINGA PROVINCIAL ORDINANCE NO. 003-08 AN ORDINANCE ADOPTING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES AND IMPROVEMENTS IN THE PROVINCE OF KALINGA EFFECTIVE YEAR 2009 Be it enacted by the Sangguniang Panlalawigan of Kalinga in session assembled that: SECTION 1. There is hereby adopted the "Schedule of Fair Market Value of Real Properties and Improvements" which is to be used in undertaking the General Revision of Real Property Assessment in the Province of Kalinga pursuant to Section 219 of Republic Act 7160. SECTION 2. If for any reason, any section or provision of this ordinance is declared unconstitutional or invalid, other sections or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 3. All municipalities where Real Properties subject to the General Revision are located shall contribute to all expenses incident thereto on the basis of the taxable area of the municipality concerned or on the basis of the number of Real Property Units (RPUs) of the municipality concerned. SECTION 4. Repealing Clause . All Ordinance, Rules and Regulations or parts thereof, whose provisions are in conflict with or contrary to the provisions of this adopted Schedule of Fair Market Value of Real Properties and Improvements are hereby repealed, amended or modified accordingly. SECTION 5. Effectivity . This ordinance shall take effect January 1, 2009. Enacted this 12th day of February, 2008 on motion of Honorable Eduardo A. Buliyat duly seconded in a regular session of the Sangguniang Panlalawigan held at the session hall, Capitol Building, Bulanao, Tabuk City, Kalinga. "UNANIMOUSLY APPROVED" CERTIFIED CORRECT: (SGD.) MATHEW O. MATBAGAN Secretary to the Sangguniang Panlalawigan ATTESTED: (SGD.) JOCEL C. BAAC Vice Governor Presiding Officer APPROVED: (SGD.) FLOYDELIA R. DIASEN Provincial Governor ATTACHMENT Office of the Provincial Assessor OFFICE ORDER 2008-01 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of BALBALAN , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 270.00 300.00 C-2 220.00 250.00 C-3 - - C-4 - - C-5 RESIDENTIAL 180.00 200.00 R-1 160.00 180.00 R-2 120.00 130.00 R-3 80.00 90.00 R-4 - - R-5 STANDARD DEPTHS: -1 For Residential Lands 20 meters -2 For Commercial Lands 20 meters CORNER INFLUENCE: -1 For Residential Lands 5 % -2 For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: BALBALAN A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 116,480.00 101,450.00 71,920.00 57,530.00 2 Riceland, Unirrigated 80,820.00 62,190.00 49,750.00 42,330.00 3 Riceland, Upland 51,050.00 36,550.00 29,180.00 19,160.00 4 Corn Land 51,050.00 38,270.00 26,170.00 19,160.00 5 Vegetable Land 52,750.00 39,560.00 29,010.00 24,990.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 55,770.00 46,510.00 37,200.00 - 9 Citrus Land 59,480.00 39,680.00 21,810.00 - 10 Coconut Land 59,000.00 36,850.00 22,170.00 - 11 Banana Land 47,510.00 40,330.00 33,480.00 - 12 Cogonal Land 6,840.00 - - - 13 Pasture Land 6,840.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 30.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20,00 15.00 10.00 - Prepared by: (SGD.) CORAZON D. NORIAL Municipal Assessor January 18, 2008 OFFICE ORDER 2008-01 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of LUBUAGAN , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 270.00 300.00 C-2 - - C-3 - - C-4 - - C-5 RESIDENTIAL 180.00 200.00 R-1 140.00 160.00 R-2 100.00 110.00 R-3 60.00 70.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: LUBUAGAN A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 125,270.00 100,960.00 77,400.00 61,900.00 2 Riceland, Unirrigated 81,290.00 62,550.00 50,050.00 42,440.00 3 Riceland, Upland 49,230.00 36,730.00 29,410.00 - 4 Corn Land 49,230.00 36,890.00 24,640.00 18,520.00 5 Vegetable Land 49,530.00 37,140.00 27,240.00 17,340.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 55,770.00 46,510.00 37,200.00 - 9 Citrus Land 59,480.00 39,680.00 21,820.00 - 10 Coconut Land 59,000.00 36,850.00 22,170.00 - 11 Banana Land 47,510.00 40,330.00 33,500.00 - 12 Cogonal Land 6,840.00 - - - 13 Pasture Land 6,840.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 40.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20.00 15.00 10.00 - Prepared by: (SGD.) RAMON D. SANGA Municipal Assessor January 18, 2008 OFFICE ORDER 2008-03 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of PASIL , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 270.00 300.00 C-2 - - C-3 - - C-4 - - C-5 RESIDENTIAL 180.00 200.00 R-1 140.00 160.00 R-2 100.00 110.00 R-3 60.00 70.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: PASIL A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 108,930.00 94,910.00 67,320.00 53,820.00 2 Riceland, Unirrigated 83,940.00 64,550.00 51,640.00 45,210.00 3 Riceland, Upland 54,120.00 38,680.00 30,940.00 - 4 Corn Land 56,180.00 42,150.00 28,120.00 21,109.00 5 Vegetable Land 49,520.00 37,140.00 27,240.00 17,340.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 55,770.00 46,510.00 37,200.00 - 9 Citrus Land 59,480.00 39,680.00 21,810.00 - 10 Coconut Land 59,000.00 36,910.00 22,170.00 - 11 Banana Land 47,510.00 40,330.00 33,490.00 - 12 Cogonal Land 6,840.00 - - - 13 Pasture Land 6,840.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 40.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20.00 15.00 10.00 - Prepared by: (SGD.) MODESTO B. MALAGGAY Municipal Assessor January 18, 2008 OFFICE ORDER 2008-04 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of PINUKPUK , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 270.00 300.00 C-2 - - C-3 - - C-4 - - C-5 RESIDENTIAL 200.00 220.00 R-1 160.00 180.00 R-2 100.00 110.00 R-3 60.00 70.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: PINUKPUK A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 125,800.00 109,530.00 69,260.00 62,200.00 2 Riceland, Unirrigated 107,580.00 82,770.00 66,210.00 56,300.00 3 Riceland, Upland 58,830.00 42,030.00 31,440.00 - 4 Corn Land 58,720.00 44,100.00 28,350.00 25,590.00 5 Vegetable Land 52,230.00 39,200.00 27,510.00 19,750.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 60,830.00 50,700.00 40,560.00 - 9 Citrus Land 64,850.00 43,210.00 23,760.00 - 10 Coconut Land 64,370.00 40,260.00 24,110.00 - 11 Banana Land 51,760.00 43,910.00 36,500.00 - 12 Cogonal Land 10,500.00 - - - 13 Pasture Land 10,500.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 30.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20.00 15.00 10.00 - Prepared by: (SGD.) DIOSDADO B. CAMMA Municipal Assessor January 18, 2018 OFFICE ORDER 2008-05 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of RIZAL , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 270.00 300.00 C-2 - - C-3 - - C-4 - - C-5 RESIDENTIAL 220.00 240.00 R-1 180.00 200.00 R-2 140.00 160.00 R-3 80.00 100.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: RIZAL A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 125,970.00 109,650.00 77,820.00 62,250.00 2 Riceland, Unirrigated 98,090.00 75,460.00 60,420.00 51,280.00 3 Riceland, Upland 59,540.00 42,500.00 34,010.00 - 4 Corn Land 62,370.00 46,810.00 31,190.00 26,530.00 5 Vegetable Land 66,140.00 49,470.00 33,080.00 24,110.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 60,830.00 50,700.00 40,560.00 - 9 Citrus Land 64,850.00 43,210.00 23,760.00 - 10 Coconut Land 64,370.00 64,370.00 24,110.00 - 11 Banana Land 51,760.00 43,910.00 37,080.00 - 12 Cogonal Land 10,500.00 - - - 13 Pasture Land 10,500.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 30.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20.00 15.00 10.00 - Prepared by: (SGD.) FLORENCE A. BANDIWAN Municipal Assessor January 18, 2008 OFFICE ORDER 2008-06 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the City of TABUK , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 400.00 400.00 C-1 310.00 310.00 C-2 270.00 270.00 C-3 - - C-4 - - C-5 RESIDENTIAL 240.00 240.00 R-1 200.00 200.00 R-2 160.00 160.00 R-3 100.00 100.00 R-4 80.00 80.00 R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: TABUK CITY A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 150,000.00 130,600.00 75,370.00 60,330.00 2 Riceland, Unirrigated 101,500.00 77,950.00 60,880.00 53,050.00 3 Riceland, Upland 57,660.00 53,370.00 33,010.00 - 4 Corn Land 74,870.00 47,840.00 37,410.00 28,080.00 5 Vegetable Land 57,450.00 45,230.00 31,560.00 20,950.00 6 G. Melina Plantation 76,850,00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 55,300.00 46,090.00 36,870.00 - 9 Citrus Land 58,950.00 39,280.00 21,600.00 - 10 Coconut Land 58,520.00 36,600.00 17,830.00 - 11 Banana Land 47,050.00 39,920.00 21,920.00 - 12 Cogonal Land 9,540.00 - - - 13 Pasture Land 9,540.00 - - - 14 Fishpond 329,250.00 267,850.00 187,500.00 107,140.00 B. IMPROVEMENTS 1 Coffee (Per Hill) 100.00 80.00 70.00 - 2 Citrus 70.00 50.00 30.00 - 3 Coconut 90.00 70.00 50.00 - 4 Banana (Per Hill) 15.00 9.00 8.00 - Prepared by: (SGD.) JIMMY G. PACLAY City Assessor January 18, 2008 OFFICE ORDER 2008-07 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of TANUDAN , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL - - C-1 - - C-2 - - C-3 - - C-4 - - C-5 RESIDENTIAL 180.00 190.00 R-1 140.00 160.00 R-2 100.00 110.00 R-3 60.00 70.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF BASE MAKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: TANUDAN A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 97,800.00 85,120.00 60,370.00 48,340.00 2 Riceland, Unirrigated 63,200.00 48,580.00 38,850.00 31,130.00 3 Riceland, Upland 48,400.00 34,610.00 27,640.00 - 4 Corn Land 48,400.00 38,730.00 25,820.00 23,220.00 5 Vegetable Land 49,520.00 37,140.00 27,240.00 17,340.00 6 G. Melina Plantation 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 60,830.00 50,700.00 40,560.00 - 9 Citrus Land 64,850.00 43,210.00 23,760.00 - 10 Coconut Land 59,000.00 37,140.00 22,170.00 - 11 Banana Land 47,510.00 40,330.00 33,490.00 - 12 Cogonal Land 6,840.00 - - - 13 Pasture Land 6,840.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 90.00 80.00 - 2 Citrus 80.00 60.00 40.00 - 3 Coconut 100.00 80.00 60.00 - 4 Banana (Per Hill) 20.00 15.00 10.00 Prepared by: (SGD.) CORNELIO C. PALLAYOC Municipal Assessor January 18, 2008 OFFICE ORDER 2008-08 January 18, 2008 Pursuant to Section 212 of Republic Act 7160, otherwise known as the new Local Government Code of 1991, as implemented by IRR in Article 308, the following Schedule of Base Unit Values of Lands and Schedule of Base Unit Cost of Buildings, Machineries and other structures are hereby prescribed as the basis for the appraisal and assessments of Real Property located in the Municipality of TINGLAYAN , in connection with the 2008 Reassessments of Real Property required under Section 219 of the same Act, subject however, for review by the Honorable members of the Sangguniang Panlalawigan of Kalinga: 1. SCHEDULE OF BASE UNIT VALUES FOR RESIDENTIAL AND COMMERCIAL LANDS: KIND OF LAND 2003 MARKET VALUE (Per Square Meter) 2009 MARKET VALUE (Per Square Meter) SUB-CLASSIFICATION (Criteria) COMMERCIAL 310.00 340.00 C-1 210.00 230.00 C-2 170.00 190.00 C-3 - - C-4 - - C-5 RESIDENTIAL 180.00 200.00 R-1 140.00 160.00 R-2 100.00 110.00 R-3 60.00 70.00 R-4 - - R-5 STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands 20 meters CORNER INFLUENCE: (1) For Residential Lands 5 % (2) For Commercial Lands 5 % Note: C-1 For 1st Class Commercial based on Criteria C-2 For 2nd Class Commercial based on Criteria C-3 For 3rd Class Commercial based on Criteria C-4 For 4th Class Commercial based on Criteria C-5 For 5th Class Commercial based on Criteria R-1 For 1st Class Residential based on Criteria R-2 For 2nd Class Residential based on Criteria R-3 For 3rd Class Residential based on Criteria R-4 For 4th Class Residential based on Criteria R-5 For 5th Class Residential based on Criteria II. SCHEDULE OF MARKET VALUE FOR AGRICULTURAL LANDS 2009 Municipality: TINGLAYAN A. KIND OF LAND CLASS & BASE UNIT MARKET VALUES (PER HECTARE) FIRST CLASS SECOND CLASS THIRD CLASS FOURTH CLASS 1 Riceland, Irrigated 98,274.00 93,852.00 62,018.00 47,630.00 2 Riceland, Unirrigated 63,767.00 54,879.00 39,083.00 35,904.00 3 Riceland, Upland 57,420.00 48,400.00 38,907.00 - 4 Corn Land 53,350.00 46,629.00 33,363.00 26,059.00 5 Vegetable Land 53,405.00 43,450.00 32,065.00 23,991.00 6 Tobacco Land 76,850.00 66,600.00 56,360.00 46,100.00 7 Sugar Land 63,020.00 55,670.00 48,320.00 40,960.00 8 Coffee Land 55,770.00 46,508.00 37,202.00 - 9 Citrus Land 59,477.00 39,677.00 21,813.00 - 10 Coconut Land 59,004.00 36,905.00 22,165.00 - 11 Banana Land 47,509.00 40,326.00 33,484.00 - 12 Cogonal Land 6,842.00 - - - 13 Pasture Land 6,842.00 - - - B. IMPROVEMENTS 1 Coffee (Per Hill) 110.00 88.00 77.00 - 2 Citrus 77.00 55.00 33.00 - 3 Coconut 99.00 77.00 55.00 - 4 Banana (Per Hill) 16.50 9.90 8.80 - Prepared by: (SGD.) ROBERTO L. CHULSI Municipal Assessor January 18, 2008 C. n PRODUCTIVITY CLASSIFICATIONS 1) RICELAND, IRRIGATED 1st Class with a productivity of 170 cavans of palay or more annually per hectare. 2nd Class with a productivity of 126 to 169 cavans of palay annually per hectare. 3rd Class with a productivity of 86 to 125 cavans of palay annually per hectare. 4th Class with a productivity of less than 86 cavans of palay annually per hectare. 2) RICELAND, UNIRRIGATED 1st Class with a productivity of 65 cavans of palay or more annually per hectare. 2nd Class with a productivity of 47 to 64 cavans of palay annually per hectare. 3rd Class with a productivity of 36 to 46 cavans of palay annually per hectare. 4th Class with a productivity of less than 36 cavans of palay annually per hectare. 3) RICELAND, UPLAND 1st Class with a productivity of 35 cavans of palay or more annually per hectare. 2nd Class with a productivity of 21 to 34 cavans of palay annually per hectare. 3rd Class with a productivity of less than 21 cavans of palay or less per hectare annually 4) CORNLAND 1st Class with a productivity of 80 cavans of corn or more annually per hectare. 2nd Class with a productivity of 59 to 79 cavans of corn annually per hectare. 3rd Class with a productivity of 36 to 58 cavans of corn annually per hectare. 4th Class with a productivity of less than 36 cavans of corn annually per hectare. 5) VEGETABLE LAND 1st Class with a productivity of 65 kilos of vegetable or more annually per hectare. 2nd Class with a productivity of 15 to 19 kilos of vegetable annually per hectare. 3rd Class with a productivity of 11 to 14 kilos of vegetable annually per hectare. 4th Class with a productivity of less than 11 kilos of vegetable annually per hectare. 6) COFEE/CACAO LAND 1st Class with a productivity of 3 kilos of coffee/cacao or more per tree annually. 2nd Class with a productivity of 2.1 to 2.99 kilos of coffee/cacao per tree annually. 3rd Class with a productivity of 2 kilos of coffee/cacao or less per tree annually. 7) CITRUS LAND/FRUIT LAND 1st Class with a productivity of 300 pieces or more per tree annually. 2nd Class with a productivity of 111 to 299 pieces per tree annually. 3rd Class with a productivity of 110 pieces or less per tree annually. 8) COCONUT LAND 1st Class with a productivity of 40 nuts or more per tree annually. 2nd Class with a productivity of 16 to 39 nuts per tree annually. 3rd Class with a productivity of 15 nuts per tree annually. 9) BANANA LAND 1st Class with a productivity of 112 fingers or more per hill annually. 2nd Class with a productivity of 81 to 111 fingers per hill annually. 3rd Class with a productivity of 80 fingers per hill annually. 10) FISHPOND 1st Class with a productivity of 5,382 kilograms or more per hectare annually. 2nd Class with a productivity of 5,000 to 5,381 kilograms per hectare annually. 3rd Class with a productivity of 4,500 to 4,999 kilograms per hectare annually. 4th Class with a productivity of 4,000 kilograms or less per hectare annually. 11) GMELINA PLANTATION 1st Class with a productivity of 150 kilograms or more per tree annually. 2nd Class with a productivity of 130 to 149 kilograms per tree annually. 3rd Class with a productivity of 120 to 129 kilograms per tree annually. 4th Class with a productivity of less than 128 kilograms or less per hectare annually. 11) SUGAR LAND 1st Class with a productivity of 60 tons or more per hectare annually. 2nd Class with a productivity of 47 to 59 tons per hectare annually. 3rd Class with a productivity of 39 to 46 tons per hectare annually. 4th Class with a productivity of less than 39 tons per hectare annually. 12) PASTURE LAND/COGONAL LAND none ASSESSMENT ON AGRICULTURAL LANDS PROCEDURE The following guidance to be considered for location adjustment on values for agricultural land and perennial trees and plants. 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) Dirt Roads 6% deduction from basic value of 100% (d) For no road outlet 9% deduction from basic value of 100% Type of Location: ADJUSTMENT FACTOR Distance in Km to (a) all weather roads (b) local trading Center Poblacion 0 to 1 0% +5% Over 1 to 3 -2% 0% Over 3 to 6 -4% -2% Over 6 to 9 -6% -4% Over 9 -8% -6% In arriving at the assessed value of a parcel of tract of agricultural lands and perennial trees and plants, total base value of land from all weather road, and from trading center (Poblacion), shall be measured from corner of the lot or parcel of nearest to such road or center. All-weather road includes municipal, provincial, national and all other public roads traversable by trucks, cars and other forms of vehicles under any kind of weather. MINERAL LANDS Value per Hectare A METALLIC MINERAL LANDS 1. Patented lode mining claims, producing or non producing P6,750.00 2. Unpatented non-producing lode mining claims which may be patented P6,750.00 3. Unpatented non-producing lode mining claims which may be patented P3,380.00 4. Patented places mining claims, producing or non-producing P3,380.00 5. Unpatented producing mining claims which may be patented P3,380.00 6. Unpatented non-producing places mining claims which may be patented P1,690.00 B NON METALLIC MINERAL LANDS 1. Patented, producing or non-producing P1,690.00 2. Unpatented, producing which may be patented P1,690.00 3. Unpatented, non producing which may be patented P480.00 SCHEDULE VALUE FOR PRIVATE OWNED TIMBER AND FOREST LANDS 1. Timberland estimated to contain an average volume of 100 cu. m. and above per hectare P14,000.00 2. Timberland estimated to contain an average volume below 100 cu. m. but not less than 50 cu. m. per hectare P10,500.00 3. Timberland estimated to contain an average volume 50 cu. m. P7,000.00 SCHEDULE OF VALUES PER CUBIC METER Average Price of Logs per cubic meter P875.00 ASSESSMENT OF TIMBER AND FOREST LANDS: PROCEDURE Timber and forest lands covered by lease, licensed lease agreement or permit shall be based on the operational area using the annual allowable cut per cubic meter of logs in computing the market value for the year 2009 and the volume actually cut and manifested for the succeeding year, provided however that the same is subject to adjustment. Timber and forest lands privately owned shall be appraised on the average volume of commercial timber per hectare of the entire forest area. CLASSIFICATION OF BUILDINGS AND OTHER IMPROVEMENTS 2009 TYPE I Building shall be of wood construction. The structural elements may be any of the materials permitted as follows: NIPA HOUSE and SIMILAR STRUCTURE Falling under this type: A BARONG-BARONG TYPE (Indigenous Materials) P750.00 /sq.m. TYPE II STRONG MATERIALS A First Group lumber with concrete footing P2,700.00 / sq.m. B First group of lumber with woods as footing P2,500.00 / sq.m. TYPE III Building shall be of steel iron, concrete, or masonry consruction, walls, ceiling and permanent partition shall be of incombustible fire resistive construction and may use fire retardant treated wood within the framing assembly. A Concrete columns, beams and walls But wooden floor joints, flooring and roof framing and G.I. roofing; even if walls are in CHB, kitchen and toilet and bath are in reinforced concrete slabs One Storey P3,500.00 /sq.m. Two Storey P2,800.00 /sq.m. Three Storey P2,500.00 /sq.m. Four Storey P2,400.00 /sq.m. B Concrete columns and beams but hollow block walls, wood truss and G.I. roofing One Storey P4,000.00 /sq.m. Two Storey P3,600.00 /sq.m. Three Storey P3,500.00 /sq.m. Four Storey P3,400.00 /sq.m. C Concrete columns and beams but hollow block walls and steel truss roofing and pre-painted G.I. roofing One Storey P4,400.00 /sq.m. Two Storey P3,200.00 /sq.m. Three Storey P2,800.00 /sq.m. Four Storey P2,600.00 /sq.m. D Concrete columns and beams but hollow block walls and steel truss with color roof One Storey P4,900.00 /sq.m. Two Storey P3,600.00 /sq.m. Three Storey P3,200.00 /sq.m. Four Storey P3,000.00 /sq.m. TYPE IV Building shall be fire resistive. The structural elements shall be of steel iron, concete or masonry construction. Walls, ceiling and permanent partition shall be of incombustible fire resistive construction. A Columns beams, walls, floors and roofs all reinforced concrete One Storey P4,500.00 /sq.m. Two Storey P4,300.00 /sq.m. Three Storey P4,200.00 /sq.m. Four Storey P4,000.00 /sq.m. B Structural steel and reinforced concrete columns and beams One Storey P5,000.00 /sq.m. Two Storey P4,800.00 /sq.m. Three Storey P4,700.00 /sq.m. Four Storey P4,600.00 /sq.m. C Walls are hollow blocks reinforced concrete and tile roofing One Storey P4,600.00 /sq.m. Two Storey P4,500.00 /sq.m. Three Storey P4,400.00 /sq.m. Four Storey P4,300.00 /sq.m. ADDITIONAL ITEMS ON BUILDINGS 2009 I FOUNDATION : Building of Four (4) Storey Add: Type IV Foundation area x P330.00 x Number of Excess Floors Type III Foundation area x P275.00 x Number of Excess Floors II FLOORING : Floor finished a. Bricks, tiles, pebbles P220.00 /sq.m. to 280.00 b. Cement tiles, vinyl P280.00 /sq.m. to 330.00 c. Glaced Tiles P330.00 /sq.m. to 440.00 d. Glacelithis, crazy cut marbles P440.00 /sq.m. to 500.00 e. Wood tiles P440.00 /sq.m. to 500.00 f. Marble tiles P600.00 /sq.m. to 770.00 III WALLINGS AND PARTITION a. Plywood 280.00 /sq.m. to 330.00 b. Concrete Hollow Blocks 330.00 /sq.m. to 390.00 c. Narra, Mohogany, Acasia 330.00 /sq.m. to 440.00 d. Synthetic, Pebbles, Boracay 390.00 /sq.m. to 400.00 e. Mactan Tiles 500.00 /sq.m. to 550.00 f. Marble files 600.00 /sq.m. to 770.00 IV FENCE a. CHB 280.00 /sq.m. to 330.00 b. Adobe 390.00 /sq.m. to 440.00 c. Interlinks 330.00 /sq.m. to 390.00 d. Iron Grills 440.00 /sq.m. to 500.00 V CEILING a. Ordinary Drop Ceiling 280.00 /sq.m. to 330.00 b. Luminous, Narra & Other Special Panel 330.00 /sq.m. to 390.00 c. Accoustic 500.00 /sq.m. to 600.00 VI SPECIAL GLASS ALUMINUM PANEL a. Doors and Windows 1. Clear Glass 1,980.00 /sq.m. to 2,200.00 2. Tinted Glass 2,750.00 /sq.m. to 2,970.00 b. Aluminum Frame with Screen 1. Door 1,320.00 /sq.m. to 1,650.00 2. Window 660.00 /sq.m. to 770.00 VII STEEL WINDOWS, GATES, DOORS AND JALOUSIES a. Steel Casement with glass 1,100.00 /sq.m. to 1,150.00 b. G.I. pipe with blacksheet 880.00 /sq.m. to 940.00 c. Roll Up shutter 1,650.00 /sq.m. to 1,870.00 d. Accordion Door 1. Single 1,210.00 /sq.m. to 1,320.00 2. Double 1,540.00 /sq.m. to 1,650.00 e. Jalousies 550.00 /sq.m. to 600.00 VIII WOOD WINDOWS and DOORS a. Guijo, Narra, Mohogany 660.00 /sq.m. to 830.00 b. Door: Narra, Mohogany with Curvings 1,650.00 /sq.m. to 2,200.00 IX DECK a. Open Area x 20% of basic rate b. Covered no sidings area x 39% of basic rate X HEIGHT a. Excess Height add 5% for every feet of basic rate b. Defficiency in height Subtract 5% for every foot of basic rate standard height classification 1-10.3; 11, 4m, 12 & 14m 4:50m; 13.5m XI PAVEMENT a. Asphalt one course P130.00 /square m. b. Concete flooring for every 2 inches thick P110.00 /square m. 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 XVII TOILET AND BATH = 7,700.00 /unit XIX SWIMMING POOL a. Plain Cement P330.00 per square meter b. Tile Finish 440.00 per square meter XX GAS STATION 1-A P2,150.00 per square meter 1-B P2,040.00 per square meter XXI MACHINES/ACCESSORIES, ETC. per invoice or RCNLD XXII ELECTRIC POST AND FACILITIES SCHEDULE OF BUILDING DEPRECIATION 2009 YEARS I II A-B III A-B III C-D IV-A IV-B IV-C 1 1.04 1.00 0.52 0.48 0.44 0.40 0.36 2 2.08 2.00 1.04 0.96 0.88 0.80 0.72 3 3.12 3.00 1.56 1.44 1.32 1.20 1.08 4 4.16 4.00 2.08 1.92 1.76 1.60 1.44 5 5.20 5.00 2.60 2.40 2.20 2.00 1.80 6 6.00 5.84 3.06 2.84 2.60 2.36 2.08 7 7.04 6.68 3.52 3.28 3.00 2.72 2.36 8 7.96 7.52 3.98 3.72 3.40 3.08 2.64 9 8.88 8.36 4.44 4.16 3.80 3.44 2.92 10 9.80 9.20 4.90 4.60 4.20 3.80 3.20 11 10.60 9.92 5.34 5.00 4.54 4.12 3.44 12 11.40 10.64 5.78 5.40 4.88 4.44 3.68 13 12.20 11.36 6.22 5.80 5.22 4.76 3.92 14 13.00 12.08 6.66 6.20 5.56 5.08 4.16 15 13.80 12.80 7.10 6.60 5.90 5.40 4.40 16 14.48 13.44 7.50 6.94 6.16 5.70 4.60 17 15.16 14.08 7.90 7.28 6.42 6.00 4.80 18 15.84 14.72 8.30 7.62 6.68 6.30 5.00 19 16.52 15.36 8.70 7.96 6.94 6.66 5.20 20 17.20 16.00 9.10 8.30 7.20 6.90 5.40 After 20 Years 3.20 3.20 2.00 1.60 1.40 1.00 1.00 Residual value 10.00 12.00 33.00 37.00 40.00 40.00 40.00 VALUATION OF MACHINERY For Taxation Purposes A. NEW MACHINERY The Market Value of a newly acquired machinery shall be determined on the basis of ORIGINAL COST, which would normally include such costs as freight and insurance charges, brokerage, arrastre and handling, costume duties and handling, and significant installation charges at the present site. If imported, the original cost in foreign currency shall be converted to peso cost on the basis of the foreign currency exchange rate as fixed by the Central Bank of the Philippines (Section 28, P464) B. OLD MACHINERY 1. In case of old machinery, the market value shall be determined by dividing the remaining economic life of the machinery by the economic life and multiplied by the replacement cost (NEW) of the machinery. (ibid.) 2. Formula determining Market Value (RCNLD) of Machinery 2.1 Imported Machinery: RCNLD = O.C x D2 x (EL-N) D1 E WHERE: RCNLD = Replacement Cost New Less Depreciation OC = Original Cost D1 = Dollar Exchange Rate during the year of Acquisition D2 = Dollar Exchange Rate during the year of Assessment EL = Economic Life N = Number of year machinery in actual use EXAMPLE: The original cost of machinery imported in 1975 was P300,000.00. Determine the assessed value of the subject machinery in 1981 to 1982 general revision of assessment, if it was installed in a factory compound and fully operating in March 1976. From Bulletin "F" the economic life of the said machinery is 20 years. SOLUTIONS: RCNLD = O.C x D2 x (EL-N) D1 E 1. RCNLD = 300,000.00 x 8.5399 x (20-6) 7.2478 = 300,000.00 x 1.1783 x 0.7 = P247,443.00 2. Assessed Value = P247,443.00 x 80% = P197,950.00 2.2 Locally Manufactured Machinery RCNLD = O.C x D2 x (EL-N) D1 E WHERE: P1 = Index Price during the year of Acquisition P2 = Index Price during the year of Assessment EXAMPLE: The original cost of locally manufactured machinery acquired in 1973 was 200,000.00. Determine the assessed value of the subject machinery in the 1978 to 1979 general revision of assessment. It was installed in an industrial compound and fully operating since April 1974, from Bulletin "F" the economic life of the said machinery is 15 years. SOLUTIONS: RCNLD = O.C x D2 x (EL-N) D1 E 1. RCNLD = 200,000.00 x 454.4 x (15-5) 208.7 15 = 300,000.00 x 2.1663 x 0.6667 = P290,321.00 2. Assessed Value = P290,321.00 x 80% = P232,260.00 C. Tables of Dollar Exchange Rates and Price Index of Locally Manufactured Machinery are in Table III. ASSESSMENT LEVEL 2003-2009 TABUK CITY 1. ON LANDS ASSESSMENT LEVELS 1. RESIDENTIAL 6% 2. AGRICULTURAL 10% 3. COMMERCIAL 15% 4. INDUSTRIAL 15% 5. MINERAL 15% 6. TIMBERLAND 10% 2. ON BUILDINGS AND OTHER STRUCTURES 2.1 RESIDENTIAL FAIR MARKET VALUE Assessment Levels OVER NOT OVER 0.00 175,000.00 0% 175,000.00 300,000.00 5% 300,000.00 500,000.00 10% 500,000.00 750,000.00 15% 750,000.00 1,000,000.00 20% 1,000,000.00 2,000,000.00 25% 2,000,000.00 5,000,000.00 30% 5,000,000.00 10,000,000.00 35% 10,000,000.00 40% 2.2 AGRICULTURAL 0.00 300,000.00 15% 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 35% 2.3 COMMERCIAL/INDUSTRIAL 0.00 300,000.00 20% 300,000.00 500,000.00 25% 500,000.00 750,000.00 30% 750,000.00 1,000,000.00 35% 1,000,000.00 2,000,000.00 40% 2,000,000.00 5,000,000.00 45% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% 2.4 TIMBERLAND 0.00 300,000.00 35% 300,000.00 500,000.00 40% 500,000.00 750,000.00 45% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 55% 2,000,000.00 60% 1.3.0 n MACHINERIES 1. AGRICULTURAL 30% 2. RESIDENTIAL 40% 3. COMMERCIAL 60% 4. INDUSTRIAL 60% 1.4.0 SPECIAL CLASSES : Assessment Levels for all Lands and Buildings Machineries and other improvements ACTUAL USE ASSESSMENT LEVEL Cultural 5% Scientific 5% Hospital 5% Local Water District 10% Government-owned or controlled corporations engaged in the supply & distributions of water and/or generation & transmission of electric power 10% GENERAL PROVISIONS 1. As far as properly applicable, this Schedule of Values shall be controlling, but where property to be assessed is of a kind not classified in this schedule or of a kind which a value is not herein fixed, it SHALL BE APPRAISED AT ITS FULL and TRUE VALUE INDEPENDENTLY of the schedule and assessed for taxation purposes at a uniform level of percentage of value fixed for the municipality. 2. The value herein provided for agricultural lands shall apply not only to lands actually under cultivation or being used for agricultural purposes but also to lands which by their location or fertility or physical features, etc. should be considered as agricultural land regardless whether or not they are under cultivation. In other words, potential usefulness, not actually use, should be determined whether land is agricultural or otherwise, or whether it is rice land, corn land, coconut land, etc. As a rule, however in the case of the idle agricultural lands which have never been under cultivation, such lands shall be assessed above minimum rate provided in the schedule done on particular kind of land to be assessed. Similarly, urban lands shall include not only lands actually used for urban purposes but also those which, by reasons of their location should properly be considered as urban lands. The fact that such lands may be actually used for agricultural purposes does not necessarily make them agricultural lands rather than urban, the best use to which they may be classified, should be agricultural or urban lands. IN WITNESS WHEREOF, I have signed this Order and Caused the seal of my office thereto this 18th day of January 2008 at Tabuk, Kalinga. (SGD.) ENGR. JEFFREY L. UYAM Provincial Assessor n Note from the Publisher: Copied verbatim from the official copy.