Schedule of Fair Market Values of Real Properties in the Municipality of Malabon

September 17, 1992 MALABON ORDINANCE NO. A06-92 AN ORDINANCE ADOPTING THE SCHEDULE OF FAIR MARKET VALUES OF REAL PROPERTIES IN THE MUNICIPALITY OF MALABON PRESENT: Hon. Liberato D.I. Mangali Acting Vice-Mayor Hon. Brigido A. Abad Councilor Hon. Recelito Y. De Guzman Councilor Hon. Benjamin C. Galauran Councilor Hon. Merlin M. Magbiray Councilor Hon. Venancio M. Sevilla Councilor Hon. Librada T. Dio Councilor Hon. Jose A. Maalac Councilor Hon. Rosauro A. Villegas Councilor Hon. Ejercito B. Aquino Councilor Hon. Angel G. Reyes Councilor Hon. Consuelo G. Torres Councilor Hon. Canuto S. Oreta Councilor ABSENT: None Enactment of the Proposed Ordinance Adopting the Schedule of Fair Market Values of Real Property Upon the recommendation of Councilor Benjamin C. Galauran, the said PROPOSED ORDINANCE ADOPTING THE SCHEDULE OF FAIR MARKET VALUE OF REAL PROPERTY in the Municipality of Malabon, after being reviewed and deliberated on the First and Second Reading, be finally enacted at the said Final Reading. On motion of Councilor Rosauro A. Villegas, duly seconded by Councilors Consuelo G. Torres, Librada T. Dio, Venancio M. Sevilla, and Recelito Y. de Guzman, without objection from anyone, the Sanggunian approved the following: WHEREAS, progressive urbanization in the Municipality of Malabon calls for adequate and equitable delivery of basic services, the prosecution of physical, social and economic development projects to continually enhance the quality of life of its inhabitants; WHEREAS, to ensure the prosecution, operation, completion of said development projects and assure delivery of basic services, there is a need to maximize revenue collections of the Municipality; cHaCAS WHEREAS, aside from the foregoing, R.A. 7160 specifically mandates that there shall be a general revision of real property assessment levels all over the country in order that local government units may generate and maximize their resources; WHEREAS, before any such revision can be undertaken, a Schedule of Fair Market Values has to be prepared and adopted by the Sanggunian after public hearing; NOW, THEREFORE, be it ordained by this Sanggunian, pursuant to Section 214, Chapter 2, Book II of R.A. 7160, that: SECTION 1. Title . This ordinance shall be known as Adopting the Schedule of Fair Market Values of Real Property . SECTION 2. Criteria. The criteria for sub-classification for commercial, industrial, residential and agricultural land in the Municipality of Malabon shall be as follows: A. COMMERCIAL LAND: 1. FIRST CLASS (C-1) a) Fronting Public and Private Markets, along concrete roads. b) Located within 300 meters within the public and private markets with heavy business activities. c) All service facilities are available especially transportation. d) Command the highest land value in the municipality, which satisfy all requirements to such highest commercial area category. aSTcCE 2. SECOND CLASS (C-2) a) Along concrete roads of 4 lanes and more. b) Located within 300 to 700 meters away from public and private markets. c) Complete in service facilities especially transportation. d) Command a lesser land value than first class (C-1). 3. THIRD CLASS (C-3) a) Along concrete road of 4 lanes and more. b) Located within a distance of 700 to 1,200 meters from second class (C-2). c) Complete with all service facilities especially transportation. d) Which command a lesser land value than second class (C-3). 4. FOURTH CLASS (C-4) a) Along concrete road of 4 lanes and more. b) Complete with all service facilities especially transportation. c) Which command a lesser land value than third class (C-3) IADaSE B. INDUSTRIAL LAND: 1. FIRST CLASS (I-1) a) Lots along Gov. Pascual Ave. and within 500 meters from MacArthur Highway and within 500 meters radius from Gov. Pascual Ave., concrete roads 4-8 lanes. b) Located within 500-750 meters from MacArthur Highway. c) All service facilities are available especially transportation. d) Command the highest land value in the Municipality which satisfy all requirements to such highest Industrial area category. 2. SECOND CLASS (I-2) a) Along concrete road of 4 lanes and more. b) Located within 500-1,000 meters away from MacArthur Highway. c) Complete in service facilities especially transportations. d) Command a lesser land value than first class (I-1). 3. THIRD CLASS (I-3) a) Along concrete road of 4 lanes and more. b) Located within a distance of 1,000 to 1,500 meters from second class (I-2). DAaIHT c) Complete in service facilities especially transportation. d) Which command a lesser land value than second class (I-2). 4. FOURTH CLASS (I-4) a) Along concrete road of 4 lanes and more. b) Complete with all service facilities especially transportation. c) Which command a lesser land value than third class (I-3). VALUE CLASSIFICATION OF COMMERCIAL AND INDUSTRIAL LAND The base value per square meters of commercial and industrial land was determined from compiled Deed of Sale of Land within the Municipality and calculated by means of the Department of Finance Guidelines more specifically Assessment Regulations No. 7-77 dated July 25, 1977. VALUE CLASSIFICATIONS BASED VALUE PER SQUARE METER 1st Class (C-1) (I-1) P2,500.00 2nd Class (C-2) (I-2) 2,000.00 3rd Class (C-3) (I-3) 1,500.00 4th Class (C-4) (I-4) 1,200.00 1. FIRST CLASS (R-1) a) All land in exclusive subdivisions with private security protections and lowest population density within the municipality. THADEI b) And, these land along first class road and highly influenced by Commercial area. c) Those land area with light, water, telephone as service facilities. d) Those land area that command the highest residential land value in the municipality. 2. SECOND CLASS (R-2) a) Along concrete road with curb and gutter and good drainage. b) Located within a distance 500 to 1,000 meters from hospitals, cinema, church, school, bank and trading center. EICScD c) Those land with light, water, telephone, as service facilities. d) That have a higher population than first class residential land. e) That command a lower land value than first class residential land. 3. THIRD CLASS (R-3) a) Along concrete and asphalt road with curb and gutter and drainage. b) Located within 1,000 to 1,500 meters from hospitals, church, cinema, school, bank and trading center. c) With service facilities such as light, water and telephone available. IcCATD d) With higher population density than second class residential. e) That command a lesser land value than second class residential category. 4. FOURTH CLASS (R-4) a) Along concrete and asphalt road with curb and gutter and drainage. b) Located within 1,500 to 1,200 meters from hospitals, church, cinema, school, bank and trading center. c) With service facilities such as light, water, and telephone. d) Located in higher population density than third class residential category. e) That command lesser land value than third class residential area. 5. FIFTH CLASS (R-5) a) Along concrete and asphalt road with curb and gutter and drainage with poor subdivision scheme and small lots area. b) Located beyond 2,000 meters from hospitals, church, school, bank and trading center. c) With light service facilities. d) With higher population density than fourth class residential area. e) That command lesser land value than fourth class residential category. VALUE CLASSIFICATION OF RESIDENTIAL LAND The base value per square meter of residential land was determined from compiled Deed of Sale of Land within the Municipality and Calculated by means of the Department of Finance Guidelines more specifically Assessment Regulations No. 7-77 dated July 25, 1977. VALUE CLASSIFICATION BASED VALUE PER SQUARE METER 1st Class (R-1) P1,200.00 2nd Class (R-2) 1,000.00 3rd Class (R-3) 800.00 4th Class (R-4) 600.00 5th Class (R-5) 500.00 GENERAL PROVISIONS ON LANDS 1. Corner influence value of 20% of the base value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, however, that if the street or roads have different base value, the higher base value shall be used in the computation thereof. THEcAS 2. For the frequently flooded areas a reduction of not to exceed 50% of the base value per square meter may be allowed. 3. For sunken lots a reduction of not to exceed 30% of the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots. 4. Open spaces, parks, roads, or streets in urban subdivisions unless already donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner and such open spaces, parks, and streets or roads shall be assessed at 30% of the total estimated cost. 5. As far as property applicable, this Schedule of Market Value shall be controlling out where the land to be assessed is of a kind not classified in this schedule or of any kind for which a value is not independently of this schedule. SCaITA 6. The assessment level for residential lands shall be at 20%, Agricultural at 40% and Industrial and Commercial land shall be at 50%. On Special Classes, the assessment level for all lands, buildings, machineries and other improvements shall be 15%, and for local water district, government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power at 10%. 7. In any case, if and when condition warrants, the undersigned reserves the right to re-evaluate anytime some areas not included if they have met and fails under the above mentioned criteria. 8. As a general rule, 100% base value per square meters for Commercial and Industrial lands and 30 meters for Residential lands shall be applied to all lands within the first strip of 40 meters on Residential sections or zones fronting asphalted or concrete street or road. EcSaHA 9. Lands beyond the standard depth i.e. , 40 meters for Commercial and Industrial lands and 30 meters for Residential lands, if any, shall be valued 75% for the 2nd strip, 50% for the 3rd strip and 30% of the base value fixed for the street or road for the remaining area. Provided, however, that in case of the parcel of land about two streets or roads on two sides with different base value, the stripping and valuation thereof shall be based on the principal street of roads with the higher base value. 10. A reduction of 5%, 10% and 20% shall be applied from the base value fixed for lands along gravel, earth or dirt, and proposed streets or roads respectively. In similar manner, if the streets or roads and/or sections thereof are subsequently improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly. 11. Vacant or idle lands located in purely residential or mixed residential shall be classified as residential. If such land is located in a purely commercial or industrial the same shall be classified as commercial/industrial or in accordance with the zoning ordinance existing within the municipality. DSETac SECTION 3. In accordance with the foregoing criteria, the Schedule of Fair Market Values of Real Property is hereby set forth as follows: SCHEDULE OF BASE UNIT MARKET VALUE OF RESIDENTIAL, COMMERCIAL, INDUSTRIAL, AND AGRICULTURAL LANDS LOCATION/AVENUE/ 1982 1993 SUB-CLASSIFICATION STREET/ETC. MARKET VALUE MARKET VALUE (CRITERIA) PER SQ.M. PER SQ.M. 001 TAONG DISTRICT ADANTE ST. From: Rizal Ave. Ext. to End P310 P800.00 R-3 CONSUNJI SUBDIVISION P200 P600.00 R-4 ESTRELLA ST. From: Malabon-Navotas Bridge to Leano St. P720 P2,500.00 C-1 LEANO ST. From: Rizal Ave. to Estrella St. P340 P800.00 R-3 MANAPAT ST. From: Rizal Ave. to End P320 P800.00 R-3 RIVERA ST. From: Rizal Ave. Ext. to End P310 P800.00 R-3 RIZAL AVE. EXT. From: Municipal Bldg. to Tonsuya Bridge P720 P1,500.00 C-3 SEVILLA BOULEVARD From: Municipal Bldg. to Estrella St. P720 P2,500.00 C-1 002 ACACIA DISTRICT BASILIO ST. From: M. del Pilar St. to Sisa St. P250.00 P800.00 R-3 CAPT. TIAGO ST. From: Isagani St. to Sisa St. P210.00 P600.00 R-4 CONSUELO ST. From: End (Via Ma. Clara) to End P200.00 P600.00 R-4 ELIAS ST. From: Basilio St. to Flerida St. P200.00 P600.00 R-4 FLERIDA ST. From: Basilio St. to Capt. Tiago St. P200.00 P600.00 R-4 GOV. PASCUAL AVE. From: Ma. Clara St. to Railroad P410.00 P1,500.00 C-3 IBARRA ST. From: Gov. Pascual Ave. to Capt. Tiago St. P250.00 P800.00 R-3 ISAGANI ST. From: Basilio St. to Bgy. Boundary P200.00 P600.00 R-4 LIWAYWAY ST. From: Ma. Clara St. to Sisa St. P200.00 P600.00 R-4 MARIA CLARA ST. From: Gov. Pascual Ave. to Liwayway St. P250.00 P800.00 R-3 SIMON ST. From: Flerida St. to Sisa St. P200.00 P600.00 R-4 SISA ST. From: Gov. Pascual Ave. to Ligaya St. P250.00 P800.00 R-3 003 BARITAN DISTRICT A. BONIFACIO ST. From: Gen. Luna St. to Malabon-Navotas River P400.00 P1,000.00 R-2 A. CRUZ ST. From: Gen. Luna St. to Samson St. P200.00 P600.00 R-4 AYROSO ST. From: Tuazon St. to Gen. Luna St. P200.00 P600.00 R-4 BERNALES ST. From: C. Arellano to Talabahan St. P200.00 P600.00 R-4 BERNARDO ST. From: Gen. Luna St. to Samson St. P300.00 P800.00 R-3 C. ARELLANO ST. From: Bonifacio St. to Marcelo St. P400.00 P1,000.00 R-2 CONSTANTINO ST. From: A. Cruz St. to Guekeko St. P200.00 P600.00 R-4 D. MARCELO ST. From: C. Arellano St. to Gen. Luna St. P200.00 P600.00 R-4 EUSEBIO ST. From: C. Arellano St. to Gen. Luna St. P200.00 P600.00 R-4 GEN. LUNA ST. From: Bonifacio St. to D. Marcelo St. P650.00 P1,500.00 C-3 GOV. PASCUAL AVE. From: Gen. Luna St. to Lambingan Bridge P520.00 P1,200.00 C-4 ILANG-ILANG ST. From: Gen. Luna St. to Ilang-Ilang St. 4 P260.00 P600.00 R-4 ILANG ILANG I From: Ilang-Ilang St. to end P200.00 P600.00 R-4 ILANG-ILANG 2 From: Ilang-Ilang St. to A. Cruz St. P200.00 P600.00 R-4 ILANG-ILANG 3 From: Ilang-Ilang St. to A. Cruz St. P200.00 P600.00 R-4 ILANG-ILANG 4 From: Ilang-Ilang St. to A. Cruz St. P200.00 P600.00 R-4 J. GUEKKEKO ST. From: Gen. Luna St. to Constantino St. P200.00 P600.00 R-4 JAVIER ST. I From: Gen. Naval Ext. to Gen. Luna St. P200.00 P600.00 R-4 JAVIER ST. 2 From: Gen. Luna St. to end P200.00 P600.00 R-4 M.G. BORJA ST. From: C. Arellano St. to Gen. Luna St. P280.00 P800.00 R-3 M. NAVAL EXT. From: Bonifacio St. to Eusebio St. P380.00 P1,000.00 R-2 PESCADOR ST. From: Bonifacio St. to T. Santos St. P200.00 P600.00 R-4 ROAD LOT 76 Balut P200.00 P600.00 R-4 ROAD LOT 86 P200.00 P600.00 R-4 ROAD LOT 107 Bernales St. P200.00 P600.00 R-4 SAMSON ST. From: A. Cruz St. to Bernardo St. P200.00 P600.00 R-4 SANTO ROSARIO VILLAGE Lots Around P250.00 P800.00 R-3 TALABAHAN ST. From: Ilang-Ilang St. to Muzon Bridge P200.00 P600.00 R-4 TUAZON ST. From: Eusebio St. to D. Marcelo St. P200.00 P600.00 R-4 004 BAYAN-BAYANAN DISTRICT CELIA ST. From: Gen. Luna St. to Creek P200.00 P600.00 R-4 CELIA 2 ST. (Bayan-Bayanan St.) From: Gen. Luna St. to Creek P200.00 P600.00 R-4 GEN. LUNA ST. From: Liwayway St. to Rodriguez St. P520.00 P1,200.00 R-1 KATIPUNAN ST. From: Gen. Luna St. to Creek P200.00 P600.00 R-4 LIWAYWAY ST. From: Gen. Luna St. to Creek P200.00 P600.00 R-4 RODRIGUEZ ST. From: Gen. Luna St. to Bayan-Bayanan Creek P210.00 P600.00 R-4 005 CATMON DISTRICT GOV. PASCUAL AVENUE From: Lambingan Bridge to Sanciangco Creek P400.00 P1,200.00 C-4 BUSTAMANTE ST. P200.00 P600.00 R-4 HERNANDEZ ST. From: Gov. Pascual Ave. to End P200.00 P600.00 R-4 SANCIANCO ST. From: Catmon bridge to Catmon-Tinajeros Bdry P250.00 P800.00 R-3 VALDEZ ST. From: Sancianco St. to Gov. Pascual Ave. P200.00 P800.00 R-4 From: Gov. Pascual Ave. to Hernandez St. P180.00 P600.00 R-4 006 CONCEPCION DISTRICT A. LUNA ST. From: C. Arellano St. to End P360.00 P1,000.00 R-2 A. MABINI ST. From: Gen. Luna St. to End P270.00 P800.00 R-3 BURGOS ST. From: C. Arellano St. to Gen. Luna St. P340.00 P1,000.00 R-2 From: Gen. Luna St. to Concepcion Elem. School P270.00 P800.00 R-3 C. ARELLANO ST. From: D. Marcelo St. to E. Jacinto St. P430.00 P1,200.00 R-1 D. MARCELO ST. From: C. Arellano St. to Gen. Luna St. P200.00 P600.00 R-4 E. DE JESUS ST. From: C. Arellano St. to Gen. Luna St. P560.00 P1,500.00 C-3 E. JACINTO ST. From: C. Arellano St. to Malabon River P270.00 P800.00 R-3 From: C. Arellano St. to Gen. Luna St. P270.00 P800.00 R-3 From: Gen. Luna St. to End P270.00 P800.00 R-3 ESCANILLA ST. From: Gen. Luna St. to End P270.00 P800.00 R-3 GEN. LUNA ST. From: D. Marcelo St. to Paez St. P720.00 P2,000.00 C-2 From: Paez St. to E. Jacinto St. P720.00 P2,000.00 C-2 GOV. PASCUAL AVE. From: Gen. Luna St. to Lambingan Bridge P520.00 P1,200.00 C-4 PAEZ ST. From: C. Arellano St. to Gen. Luna St. P350.00 P1,000.00 R-2 From: Gen. Luna St. to End P270.00 P800.00 R-3 TAMBOBONG ST. Road Lot 53,52,49 (Blk. 12) P270.00 P800.00 R-3 Road Lot 68-73 (Blk. 20) P270.00 P800.00 R-3 Road Lot 67 (Blk. 14) P270.00 P800.00 R-3 Road Lot 70 (Blk. 21) P270.00 P800.00 R-3 Callejon M. Santos P270.00 P800.00 R-3 Road Lot 34 & 35 (Blk. 7) P160.00 P600.00 R-4 Road Lot 46 (Blk. 8) P160.00 P600.00 R-4 Road Lot 58-57 (Blk. 8) P180.00 P600.00 R-4 Road Lot 43 (Blk. 7) P180.00 P600.00 R-4 Callejon Lot 79 P270.00 P800.00 R-3 VILLONGCO ST. From: Villongco St. to Concepcion Elem. School P270.00 P800.00 R-3 007 DAMPALIT DISTRICT DON BASILIO BAUTISTA BLVD. EXT. From: Dampalit Bridge to Pinagkabalian Bridge P310.00 P800.00 R-3 DOA JUANA SUBDIVISION P200.00 P500.00 R-5 M. SIOSON ST. From: Doa Juana Subd. to Rodriguez Subd. P200.00 P500.00 R-5 From: Rodriguez Subd. to Pitong Gatang P200.00 P500.00 R-5 From: Pitong Gatang to Merville Subd. P200.00 P500.00 R-5 From: Merville Subd. to Don B. Bautista Blvd. P250.00 P600.00 R-4 From: Dampalit Bridge to Muzon Boundary P300.00 P800.00 R-3 MERVILLE SUBDIVISION P250.00 P500.00 R-5 RODRIGUEZ SUBDIVISION P250.00 P500.00 R-5 PAEZ VILLE SUBDIVISION P310.00 P600.00 R-4 008 FLORES DISTRICT A. BONIFACIO ST. From: Gen. Luna St. to Malabon-Navotas River P400.00 P1,000.00 R-2 ESGUERRA ST. From: M. Naval St. to Gen. Luna St. P260.00 P800.00 R-3 FLORES ST. From: Esguerra St. to Bonifacio St. P270.00 P800.00 R-3 GEN. LUNA ST. From: Esguerra St. to Bonifacio St. P520.00 P1,200.00 C-4 ISRAEL ST. From: M. Naval St. to Gen. Luna St. P260.00 P600.00 R-4 M. NAVAL ST. From: Esguerra St. to Bonifacio St. P560.00 P1,200.00 C-4 NUEVA ST. From: M. Naval St. to Flores St. P260.00 P600.00 R-4 PANTIHAN 1 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 PANTIHAN 2 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 PANTIHAN 3 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 PANTIHAN 4 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 PANTIHAN 5 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 009 HULONG DUHAT DISTRICT A. GERVACIO ST. From: M. Blas to End P260.00 P600.00 R-4 DON B. BAUTISTA BLVD. From: Women's Club St. to Dampalit Bridge P400.00 P1,000.00 R-2 ESGUERRA ST. From: Gen. Luna St. to M. Naval St. P260.00 P600.00 R-4 G. PASCUAL ST. (G. DEL PILAR ST.) From: M. Blas St. to Women's Club St. P260.00 P600.00 R-4 GABRIEL SUBD. From: A. Gervacio St. to B. Bautista Blvd. P250.00 P600.00 R-4 Lots Around P250.00 P600.00 R-4 GEN. LUNA ST. From: Esguerra St. to M. Blas St. P450.00 P1,200.00 R-1 GEN. TRIAS ST. From: B. Bautista Blvd. to Gen. Luna St. P200.00 P500.00 R-5 M. NAVAL ST. From: M. Blas St. to Esguerra St. P550.00 P1,200.00 C-4 PANTIHAN 4 From: M. Naval St. to Malabon-Navotas River P260.00 P600.00 R-4 STA. CRUZ EXT. From: B. Bautista Blvd. to End P200.00 P500.00 R-5 STA. CRUZ ST. From: B. Bautista Blvd. to A. Gervacio St. P260.00 P600.00 R-4 SULUCAN ST. From: Gen. Luna St. to End P240.00 P600.00 R-4 RODRIGUEZ ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 WOMEN'S CLUB ST. From: Gen. Luna St. to Flores St. P450.00 P1,200.00 C-4 From: Flores St. to Tanza Bridge P550.00 P1,200.00 C-4 010 IBABA DISTRICT H. AQUINO ST. From: C. Arellano St. to Gen. Luna St. P260.00 P600.00 R-4 C. ARELLANO ST. From: E. Jacinto St. to Camus St. P430.00 P800.00 R-3 CAMUS EXT. From: Gen. Luna St. to End P250.00 P600.00 R-4 CAMUS ST. From: C. Arellano St. to Gen. Luna St. P300.00 P600.00 R-4 DE GUZMAN ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 GEN. LUNA ST. From: E. Jacinto St. to Camus St. P700.00 P2,000.00 C-2 GONZALES ST. From: Gen. Luna St. to Tiangco St. P260.00 P600.00 R-4 HERRERA ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 E. JACINTO EXT. From: Gen. Luna St. to C. Arellano St. P260.00 P600.00 R-4 E. JACINTO ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 L. JAENA ST. From: C. Arellano St. to Gen. Luna St. P260.00 P600.00 R-4 MARTIN ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 SYJUCO ST. From: Gen. Luna St. to End P200.00 P500.00 R-5 TIANGCO ST. From: C. Arellano St. to Gen. Luna St. P260.00 P600.00 R-4 VIDAL ST. From: Gen. Luna St. to End P260.00 P600.00 R-4 011 LONGOS DISTRICT ADALLA ST. From: Gen. Borromeo St. to End P200.00 P500.00 R-5 ALUPIHANG DAGAT From: Solomon St. to Maya-Maya St. P300.00 P800.00 R-3 AZUCENA ST. From: Gen. Borromeo St. to End P200.00 P500.00 R-5 C-4 ROAD From: Malabon-Caloocan Bdry. to Gen. Borromeo St. P500.00 P2,500.00 C-1 I-1 CAMIA ST. From: Gen. Borromeo St. to Rosal St. P300.00 P600.00 R-4 CHAMPACA ST. From: Gen. Borromeo St. to Kampupot St. P200.00 P500.00 R-5 CRUZ ST. From: Gen. Borromeo St. to End P200.00 P500.00 R-5 DAGAT-DAGATAN AVE. From: Letre Road to Lapu-Lapu Ave. P500.00 P2,500.00 C-1 DALAGANG-BUKID ST. From: Lapu-Lapu Ave. to Tanigue St. P400.00 P1,200.00 R-1 GEN. BORROMEO ST. From: Rizal Ave. to End P300.00 P800.00 R-3 HALAAN ST. From: Pla-Pla St. to Hasa-Hasa St. P300.00 P800.00 R-3 HASA-HASA ST. From: Lapu-Lapu Ave. to Langaray St. P300.00 P800.00 R-3 HITO ST. From: Lapu-Lapu Ave. to Langaray St. P300.00 P800.00 R-3 HIWAS ST. From: Hasa-Hasa St. to Pla-Pla St. P300.00 P800.00 R-3 JASMIN ST. From: Gen. Borromeo St. to End P200.00 P500.00 R-5 KABYA ST. From: Maya-Maya St. to Solomon St. P300.00 P800.00 R-3 KALIGAY ST. From: Solomon St. to Pampano St. P300.00 P800.00 R-3 KAMPUPOT ST. From: Asucena St. to Champaca St. P200.00 P500.00 R-5 KITANG ST. From: Labahita St. to Dalagang-Bukid St. P300.00 P800.00 R-3 LABAHITA ST. From: Lapu-Lapu Ave. to Langaray Ave. P300.00 P800.00 R-3 From: Langaray St. to Tanigue St. P400.00 P1,200.00 R-1 LANGARAY ST. From: Pla-Pla St. to Dalagang-Bukid St. P400.00 P1,200.00 R-1 LAPU-LAPU AVE. From: Dagat-Dagatan to Dalagang-Bukid St. P500.00 P1,500.00 C-3 MARTINICO ST. From: Lapu-Lapu St. to End P300.00 P800.00 R-3 MAYA-MAYA ST. From: Dagat-Dagatan Ave. to Martinico St. P400.00 P1,200.00 R-1 PAMPANO ST. From: Solomon St. to Langaray St. P400.00 P1,200.00 R-1 PLA-PLA ST. From: Lapu-Lapu Ave. to Langaray St. P300.00 P800.00 R-3 RIZAL AVE. EXT. From: Tonsuya Bridge to Malabon-Caloocan Bdry. P500.00 P1,500.00 C-3 ROSAL ST. From: Rizal Ave. to Camia St. P300.00 P800.00 R-3 SALMON ST. From: Maya-Maya St. to Pampano St. P300.00 P800.00 R-3 SAMPAGUITA ST. From: Gen. Borromeo St. to Kampupot St. P200.00 P600.00 R-4 TANIGUE ST. From: Dalagang-Bukid St. to Labahita St. P400.00 P1,200.00 R-1 012 MAYSILO DISTRICT ANGELA ST. From: M.H. del Pilar to Yanga St. P200.00 P500.00 R-5 DIONISIO ST. From: M.H. del Pilar St. to Yanga St. P200.00 P500.00 R-5 ILANG-ILANG ST. From: M.H. del Pilar St. to End P200.00 P500.00 R-5 M.H. DEL PILAR ST. From: Tinajeros Bridge to Romy St. P300.00 P1,200.00 C-4 REMEGIO ST. From: M.H. del Pilar St. to End P200.00 P500.00 R-5 ROMY ST. From: M.H. del Pilar St. to End P200.00 P500.00 R-5 SAN VICENTE VILLAGE Constellation Realty Inc. P200.00 P500.00 R-5 TONGCO ST. From: M.H. del Pilar St. to Yanga St. P240.00 P500.00 R-5 YANGA ST. From: M.H. del Pilar St. to Santulan Boundary P200.00 P500.00 R-5 013 MUZON DISTRICT KAGITINGAN ST. From: Kaunlaran St. to Kagitingan St. P140.00 P600.00 R-4 From: Pag-asa St. to Katapatan St. P140.00 P500.00 R-5 KARANGALAN I ST. From: Kagitingan St. to Katipunan St. P120.00 P500.00 R-5 KARANGALAN ST. 2 ST. From: Kagitingan St. to Katipunan St. P120.00 P500.00 R-5 KARILAGAN ST. From: Kagitingan St. to Kaunlaran St. P120.00 P500.00 R-5 KASARINLAN ST. From: Kagitingan St. to End P120.00 P500.00 R-5 KATARUNGAN 1 ST. From: Kagitingan St. to Kaunlaran St. P120.00 P500.00 R-5 KATARUNGAN 2 ST. Lots Around P120.00 P500.00 R-5 KATATAGAN ST. From: Kagitingan St. to Kaunlaran St. P120.00 P500.00 R-5 KATIPUNAN ST. From: Kagitingan St. to Kaunlaran St. P120.00 P500.00 R-5 KAUNLARAN ST. From: Katarungan St. to Katapatan St. P120.00 P500.00 R-5 PAG-ASA ST. From: Muzon Bridge to Kagitingan St. P120.00 P500.00 R-5 014 NIUGAN DISTRICT C. SANTOS ST. From: F. Nicolas St. to N. Vicencio St. P160.00 P600.00 R-4 E. AQUINO ST. From: P. Bautista St. to End P160.00 P600.00 R-4 E. SORIANO ST. From: F. Nicolas St. to Sanciangco St. P150.00 P600.00 R-4 F. NICOLAS ST. From: M. Aquino St. to Sanciangco St. P160.00 P600.00 R-4 M. AQUINO ST. From: Sanciangco St. to N. Vicencio St. P200.00 P800.00 R-3 N. VICENCIO ST. From: M. Aquino St. (Cor) to Sityo Jasmin P160.00 P600.00 R-4 P. BAUTISTA ST. From: N. Vicencio St. to Tonsuya River P160.00 P600.00 R-4 SANCIANGCO ST. From: M. Aquino St. to Catmon Bridge P300.00 P1,200.00 R-1 SARMIENTO ST. From: F. Nicolas St. to End P150.00 P500.00 R-5 SITYO JASMIN ST. Lots Around P150.00 P500.00 R-5 ENCARNACION COURT P160.00 P800.00 R-5 015 PANGHULO DISTRICT ARTEX AVENUE P200.00 P500.00 R-5 BALINTAWAK SUBD. Panghulo Subd. P150.00 P500.00 R-5 M.H. DEL PILAR ST. From: Romy St. to Rodriguez St. P300.00 P1,200.00 C-4 From: Luis St. to Santulan Boundary P300.00 P1,200.00 C-4 PANGHULO ST. From: M.H. del Pilar St. to Bulacan Boundary P250.00 P800.00 R-3 RODRIGUEZ ST. From: M.H. del Pilar St. to Artex Avenue P250.00 P800.00 R-3 SAN DIEGO INC. P200.00 P500.00 R-5 GARDENVILLE SUBD. P250.00 P1,000.00 R-2 016 POTRERO DISTRICT ANONAS ROAD From: McArthur Hi-way to End P300.00 P1,200.00 R-1 ARANETA AVENUE From: Gov. Pascual Ave. to Malabon-Caloocan Bdry. P350.00 P2,000.00 I-2 ATIMOYA ROAD From: McArthur Hi-way to End P300.00 P1,200.00 R-1 AVOCADO ROAD From: MacArthur Hi-way to Orange Road P300.00 P1,800.00 R-1 BAGONG LOTE From: Dona Juliana St. to Pinagtipunan Circle P300.00 P1,200.00 R-1 CAMACHILE ROAD From: Guyabano St. to Atis Road P300.00 P1,200.00 R-1 CHICO ST. From: Gov. Pascual Ave. to MacArthur Hi-way P300.00 P1,200.00 R-1 DALANGHITA ROAD From: Reparo St. to Tullahan River P270.00 P1,200.00 R-1 DEL MONTE AVE. From: Gov. Pascual Ave. to MacArthur Hi-way P350.00 P1,200.00 I-4 From: MacArthur Hi-way to Riverside Ext. P350.00 P1,200.00 I-4 DONA JULIANA ST. From: Banana Road to End P300.00 P1,200.00 R-1 DUHAT ROAD From: Gov. Pascual Ave. to University Ave. P300.00 P1,200.00 R-1 DURIAN ROAD From: MacArthur Hi-way to Orange St. P300.00 P1,200.00 R-1 GOV. PASCUAL AVE. From: P.N.R. Co. to MacArthur Hi-way P350.00 P2,500.00 I-1 GUAVA ROAD From: Kasoy St. to University Avenue P300.00 P1,200.00 R-1 GUYABANO ST. From: Gov. Pascual Ave. to Doa Juliana St. P300.00 P1,200.00 R-1 INDA MARIA ST. From: MacArthur Hi-way to Riverside Ext. P300.00 P1,200.00 R-1 INDUSTRIAL AVENUE From: Gov. Pascual Ave. to Doa Juliana St. P300.00 P1,200.00 R-1 From: Gov. Pascual Ave. to P.N.R. Co. P300.00 P1,200.00 R-1 INDUSTRY ST. From: Victoneta Ave. to End P300.00 P1,200.00 R-1 J.M. TUAZON AVE. From: Dunwoody St. to Pinagtipunan Circle P300.00 P1,200.00 R-1 JULIANA ST. From: Rimas St. to Tullahan River P270.00 P1,000.00 R-2 KASOY ROAD From: Duhat St. to End P270.00 P1,500.00 I-3 LANZONES ROAD From: Santol St. to Orange St. P270.00 P1,000.00 R-2 MABOLO ST. From: Gov. Pascual Ave. to Guyabano St. P300.00 P1,200.00 R-1 MACARTHUR HI-WAY From: Malabon-Caloocan Bdry. to Mal.-Val. Bdry. P600.00 P2,500.00 C-1 MACOPA ST. From: Gov. Pascual Ave. to Guyabano St. P300.00 P1,200.00 R-1 MANGO ROAD From: Dunwoody to Pinagtipunan Circle P300.00 P1,200.00 R-1 MANGUSTAN ROAD From: Doa Juliana St. Chico Road P300.00 P1,200.00 R-1 MELON ROAD From: Industrial Ave. to End P270.00 P1,000.00 R-2 NANGKA ROAD From: Gov. Pascual Ave. to Malabon-Caloocan Bdry. P300.00 P1,200.00 R-1 NORTHERN HILLS P300.00 P1,200.00 R-1 ORANGE ROAD From: Reparo St. to Victoneta Park P270.00 P1,000.00 R-2 PINEAPPLE ROAD From: Avocado Road to Inda Maria St. P300.00 P1,200.00 R-1 REPARO ST. From: Avocado road to Inda Maria St. P300.00 P1,200.00 R-1 RIMAS ROAD From: Gov. Pascual Ave. to MacArthur Hi-way P270.00 P1,000.00 R-2 From: MacArthur Hi-way to Juliana St. P270.00 P1,000.00 R-2 RIVERSIDE ST. From: MacArthur Hi-way to Juliana St. P300.00 P1,200.00 R-1 SANTOL AVE. From: Nangka Road to Pinagtipunan Circle P270.00 P1,000.00 R-2 RIVERSIDE ST. EXT. From: Juliana St. to Inda Maria St. P270.00 P1,000.00 R-2 U.E. TECH. P350.00 P1,200.00 I-4 UNIVERSITY AVE. From: Gov. Pascual Ave. to Caloocan Bdry. P300.00 P1,200.00 I-4 VICTONETA PARK From: MacArthur Hi-way to North Diversion Road P300.00 P1,200.00 I-4 YNCHAUSTI SUBD. P270.00 P1,000.00 R-2 ARANETA VILLAGE P300.00 P1,200.00 R-1 VICTONETA NORTH P300.00 P1,200.00 R-1 017 SAN AGUSTIN DISTRICT C. ARELLANO ST. From: Camus St. to Sacristia St. P470.00 P800.00 R-3 CAMUS EXT. From: Gen. Luna St. to End P250.00 P600.00 R-4 CAMUS ST. From: C. Arellano St. to Gen. Luna St. P300.00 P800.00 R-3 DELA PAZ SUBD. P250.00 P600.00 R-4 F. SEVILLA BLVD. From: Sacristia St. to Municipal Bldg. P720.00 P1,500.00 C-3 GEN. LUNA ST. From: Camus St. to Rizal Ave. Ext. P700.00 P2,000.00 C-2 LUNA I ST. From: Gen. Luna St. to Callejon P250.00 P800.00 R-3 LUNA 2 ST. From: Gen. Luna St. to dela Paz Subd. P290.00 P800.00 R-3 NIBUNGCO ST. From: Gen. Luna St. to End P250.00 P600.00 R-4 MAGSAYSAY ST. From: Rizal Ave. to End P290.00 P600.00 R-4 MALLARI ST. From: Gen. Luna St. to Camus Ext. P290.00 P600.00 R-4 MATAHONG ST. From: Sacristia St. to End P430.00 P1,000.00 R-2 RIZAL AVE. EXT. From: Municipal Bldg. to Tonsuya Bridge P720.00 P1,500.00 C-3 S. PASCUAL ST. From: Rizal Avenue to Nibungco St. P290.00 P800.00 R-3 SIGWA ST. From: C. Arellano St. to Gen. Luna St. P430.00 P1,200.00 R-1 SUAREZ ST. From: C. Arellano St. to Gen. Luna St. P290.00 P800.00 R-3 SACRISTIA ST. From: Gen. Luna St. to End P430.00 P1,200.00 R-1 018 SANTULAN DISTRICT AURORA ST. B.E. San Diego P200.00 P600.00 R-4 M.H. DEL PILAR EXT. 1 From: M.H. del Pilar St. to Mabolo St. P170.00 P500.00 R-5 M.H. DEL PILAR ST. EXT. 2 From: M.H. del Pilar St. to Mabolo St. P170.00 P1,200.00 R-5 M.H. DEL PILAR ST. From: Romy St. to Arkong Bato P300.00 P1,200.00 I-4 MABOLO ST. From: Rodriguez St. to M.H. del Pilar Int. 2 P170.00 P500.00 R-5 From: Rodriguez St. to Romy St. P200.00 P500.00 R-5 RODRIGUEZ INT. 1 From: Romy St. to End P200.00 P500.00 R-5 RODRIGUEZ INT. 2 From: Romy St. to End P200.00 P500.00 R-5 RODRIGUEZ ST. From: M.H. del Pilar St. to Malinta Bridge P200.00 P800.00 R-3 ROMY ST. From: M.H. del Pilar St. to End P170.00 P500.00 R-5 SAN DIEGO SUBD. P200.00 P600.00 R-4 019 TINAJEROS DISTRICT ACTIVIDAD ST. From: Mejorada St. to Esperanza St. P200.00 P600.00 R-4 ALBA ST. From: M.H. del Pilar St. to Bustamante St. P250.00 P600.00 R-4 ARASITY AVE. Little Baguio Subd. P200.00 P500.00 R-5 B. RIVERA ST. From: Sanchez St. to Gov. Pascual Ave. P250.00 P600.00 R-4 BUSTAMANTE ST. From: Sanciangco St. to M.H. del Pilar St. P200.00 P600.00 R-5 CAINGIN ST. From: M.H. del Pilar St. to Bustamante St. P250.00 P600.00 R-4 CELIA ST. From: Ma. Clara St. to Sisa St. P250.00 P800.00 R-3 CONCHA ST. From: Sociego St. to Actividad St. P200.00 P800.00 R-3 CRISPIN From: Sisa St. to Ma. Clara St. P200.00 P800.00 R-3 DELA CRUZ ST. From: Saradente St. to B. Rivera St. P200.00 P800.00 R-3 DIZON ST. From: Saradente St. to B. Rivera St. P200.00 P800.00 R-3 DONA VICTORIA ST. From: Arasity Ave. to Sisa St. P200.00 P800.00 R-3 BASILIO ST. From: M.H. del Pilar St. to Ma. Clara St. P250.00 P800.00 R-3 ESPERANZA ST. From: Actividad St. to Sociege St. P200.00 P500.00 R-5 ESPIRITU ST. From: Sanchez St. to End P200.00 P500.00 R-5 GOLDENDALE SUBD. P250.00 P1,200.00 R-1 GOV. PASCUAL AVE. From: M.H. del Pilar St. to P.N.R. Track Lines P400.00 P1,500.00 C-3 J. LUNA ST. P200.00 P500.00 R-5 LA TRINIDAD SUBD. P200.00 P500.00 R-5 M.H. DEL PILAR ST. From: Gov. Pascual Ave. to Tinajeros Bridge P350.00 P1,200.00 C-4 MA. CLARA ST. From: Gov. Pascual Ave. to Basilio St. P250.00 P800.00 R-3 MEJORADA ST. From: M.H. del Pilar St. to Trabajo St. P250.00 P600.00 R-4 MESINA ST. (PASCUAL) From: M.H. del Pilar St. to End P250.00 P600.00 R-4 PERLA ST. From: Sociego St. to Callejon St. P200.00 P500.00 R-5 SAINT JAMES VILL. P200.00 P500.00 R-5 SANCHEZ ST. From: M.H. del Pilar St. to B. Rivera St. P250.00 P600.00 R-4 SANCIANGCO ST. From: M.H. del Pilar St. to Bustamante St. P250.00 P1,000.00 R-2 SISA ST. From: Gov. Pascual Ave. to End P200.00 P600.00 R-4 SOCIEGO ST. From: Mejorada St. to Esperanza St. P200.00 P500.00 R-5 TRABAJO ST. From: Sociego St. to Actividad St. P200.00 P500.00 R-5 VILLARBA ST. From: M.H. del Pilar St. to M.H. del Pilar St. P250.00 P600.00 R-4 020 TONSUYA DISTRICT A. ROQUE ST. Subdivision P270.00 P800.00 R-3 J. DELA CRUZ ST. From: Rizal Ave. to Villanueva St. P200.00 P1,000.00 R-2 MAPALAD ST. From: Pinagpala St. to End P160.00 P500.00 R-5 ORTEGA ST. From: Sanciangco St. to Pinagpala St. P200.00 P500.00 R-5 PALMARIO ST. From: Sanciangco St. to End P160.00 P500.00 R-5 PASCO ST. From: Sanciangco St. to Ortega St. P160.00 P500.00 R-5 PINAGPALA ST. From: Sanciangco St. to Ortega St. P200.00 P500.00 R-5 RIZAL AVE. EXT. From: Tonsuya Bridge to Letre Road P500.00 P1,500.00 R-2 SANCIANGO ST. From: Rizal Ave. Ext. to Catmon Bridge P320.00 P1,000.00 R-2 VILLANUEVA ST. From: Sanciangco St. to Pasco St. P200.00 P600.00 R-4 021 TUGATOG DISTRICT ASOGUE ST. From: Paz St. to Plata St. P290.00 P800.00 R-3 A. MARTIN ST. From: M.H. del Pilar St. to Honradez St. P200.00 P600.00 R-3 ACERO ST. From: Cobre St. to Paz St. P290.00 P800.00 R-3 ALUMINIO ST. From: Paz St. to Oro St. P290.00 P800.00 R-3 BONIFACIO ST. From: Ligaya St. to Creek P200.00 P600.00 R-4 BRONCE ST. From: Zinc St. to Paz St. P290.00 P800.00 R-3 CARIDAD ST. From: Inocencia St. to Pacencia St. P200.00 P600.00 R-4 COBRE ST. From: M.H. del Pilar St. to Acero St. P200.00 P600.00 R-4 COMMERCIO ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 CONSTANCIA ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 CONSUELO ST. From: Ma. Clara St. to End P200.00 P600.00 R-4 DESCANSO ST. P200.00 P600.00 R-4 DEVACHAN ST. From: Pacencia St. to Prelaya St. P200.00 P600.00 R-4 ESTANIO ST. From: Plata St. to Paz St. P290.00 P800.00 R-3 HONRADEZ ST. From: Lingkod ng Bayan St. to Prelaya St. P200.00 P800.00 R-3 IGLESIA NI CRISTO Lots Around P290.00 P800.00 R-3 INDUSTRIA ST. From: Honradez St. to Prosperidad St. P200.00 P600.00 R-4 INOCENCIA ST. From: M.H. del Pilar St. to Devachan St. P290.00 P800.00 R-3 J.P. RIZAL ST. From: Bonifacio St. to Consuelo St. P290.00 P800.00 R-3 LIBERTAD ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 LIGAYA ST. P200.00 P600.00 R-4 LINGKOD NG NAYON ST. From: Honradez St. to J.P. Rizal St. P240.00 P800.00 R-3 LIWAYWAY ST. From: J.P. Rizal St. to Bonifacio St. P200.00 P600.00 R-4 M.H. DEL PILAR ST. From: Malabon-Caloocan Bdry. to Gov. Pascual Ave. P350.00 P1,200.00 C-4 M. L. QUEZON ST. From: Bonifacio St. to Nirvana St. P200.00 P600.00 R-4 MABUHAY SUBDIVISION P200.00 P600.00 R-4 MANOTOK SUBDIVISION P200.00 P600.00 R-4 MA. CLARA SUBD. From: Liwayway St. to Bonifacio St. P250.00 P800.00 R-3 MERCURIO ST. From: M.H. del Pilar St. to Azogue St. P290.00 P800.00 R-3 NIRVANA ST. From: M.H. del Pilar St. to J.P. Rizal St. P290.00 P800.00 R-3 ORO ST. From: Alunminio St. to M.H. del Pilar St. P200.00 P600.00 R-4 PACENCIA ST. From: Devachan St. to Caridad St. P200.00 P600.00 R-4 PAZ EXTENSION From: M.H. del Pilar St. to Tugatog Elem. School P290.00 P800.00 R-3 PAZ ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 PHIL. LAND IMPRVT. CO. P300.00 P800.00 R-3 PLATA ST. From: Asogue St. to Plata St. P290.00 P800.00 R-3 PRELAYA ST. From: M.H. del Pilar St. to Bonifacio St. P290.00 P800.00 R-3 PROGRESO ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 PROSPERIDAD ST. From: Prelaya St. to Lingkod ng Nayon St. P200.00 P600.00 R-4 FRUGALIDAD ST. From: Honradez St. to Prosperidad St. P200.00 P600.00 R-4 PUREZA ST. From: M.H. del Pilar St. to Prosperidad St. P290.00 P800.00 R-3 SISA ST. From: Liwayway St. to Malabon-Caloocan Bdry. P250.00 P800.00 R-3 TAMBOBONG ESTATE Blk. 6 : Rd. Lots 25, 27, 28 29 and 37 P290.00 P800.00 R-3 Blk. 8 : Road Lot 63 P200.00 P600.00 R-4 Blk. 13 : Road Lot 60 P290.00 P800.00 R-3 Blk. 22 : Road Lot 71 P290.00 P800.00 R-3 Blk. 23 : Road Lots 79, 80, 81 P290.00 P800.00 R-3 Blk. 25 : Road Lot 78 P290.00 P800.00 R-3 Blk. 28 : Road Lot bet. & 29 the blks. P290.00 P800.00 R-3 Blk. 34 : Road Lots 88, 89, 90 P290.00 P800.00 R-3 Blk. 36 : Road Lot 87 P290.00 P800.00 R-3 Blk. 50 : Lot 12 P290.00 P800.00 R-3 Blk. 52 : Road Lot 133 P290.00 P800.00 R-3 Road Lot 52 P290.00 P800.00 R-3 ZINC ST. From: M.H. del Pilar St. to End P290.00 P800.00 R-3 FISHPOND P160,000.00 P500,000.00/hectare SECTION 4. Appraisal of Improvements . All improvements consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of unit building to their use and construction characteristics and unit values established for its class and sub-class together with the set of addition and reduction factor: A. The following kinds of buildings are hereby established: 1. Residential Condominium individual ownership of a unit in a multi-unit structure (as an apartment building). 2. Commercial Condominium joint control of a unit affairs vested in two (2) or more other units (as in commercial building). 3. Hotel a building with more than fifteen sleeping rooms, usually occupied singly, where transients are provided with temporary lodging with or without meal and where no provisions for cooking in any individual suite. 4. Convention Hall a large room for assembly, usually equipped with seats. 4a. Auditorium a room, hall, or building used for lectures, speeches, concerts, etc. 4b. Clubhouse a place of business, hence, a firm or commercial establishment. 4c. Theater a building expressly designed where play, operas, motion pictures, etc. are presented. 5. Hospital a building or institution where sick or injured persons are given medical or surgical care. 6. Apartelle same as apartment building. ACTEHI 6a. Apartment Building designed for dwelling of four (4) or more families living independently on one another and doing their household chores independently in their particular premises with one (1) or more common entrances. 7. Office Building a building mainly for stores and/or offices. 7a. Bank an establishment for the custody, loans, exchange or issue of money, extension of credit, and for facilitating the transmission of funds by draft or bills of exchange. B. The following are the standard specifications in addition to structural specification of buildings: i. External Walls a. On concrete or hollow block (cement, ceramic or adobe) mortar finishing painted with locally manufactured paints. b. Doubled walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints or varnish. 2. Ceiling a. Plain cement ceiling painted with locally made paints beneath concrete floors. b. Beneath wooden floor or roof framing tanguile or plywood, painted with locally made paints. 3. Doors a. Exterior Tanguile, lauan, or its equivalent ordinary finished panel. b. Interior Tanguile, lauan, plywood flush type. 4. Windows a. For Type I, II, and III-A buildings, simple design steel glass with iron grills. b. For Type III-B, III-C, and III-D wood glass. c. For Type II-E wood capiz. 5. Flooring a. On fill and slab floor cement finish. b. For Type II down to Type III-b kiln dried. c. Other Type sun dried. 6. Electrical and Plumbing Philippine made materials and fixtures. 7. Toilet and Bath same as above. Waistcoating 1.50 meters high, locally manufactured white tiles. Toilet and bath for the first 60 sq. m. of floor area or for every two (2) bedrooms of more or less twelve (12) sq. m. reach. cDSaEH 8. Cathedral a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a. Church a building set apart for public especially Christian worship. 8b. Chapel a building or portion of a building or institution (as a palace, hospital, college etc.) as apart for private devotion and often also for private religious services. 9. Restaurant an establishment where refreshment or meals may be procured by public, a public eating house. 10. Funeral Parlors a building pertaining to or befitting a funeral, a place where funeral services are rendered. 11. School a building or group of building in which school are conducted. 12. One Family Dwelling a detached building for exclusive use by one (1) family. 13. Gasoline Station a place for the sale of gasoline oil, services, etc., for motor vehicles. 14. Duplex Dwelling a detached building designed for use by two (2) families living independently from each other. aHIDAE 14a. Townhouse a building used as residence of one having a country seat or chief residence elsewhere. 15. Carpark Building a building designed to keep motor vehicles; an area set for motor vehicles where it can be left. 16. Supermarket large food store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 16a. Shopping Building a building where a variety of goods are offered for sale usually a commercial complex. 17. Motel a lodging house with a garage composed of several independent living-sleeping quarters. ISCaDH 18. Acessoria or Row House a one or two storey building divided into a row or independent units with independent entrances for each unit. (A three storey of this type may be classified as an apartment for appraisal purposes. 19. Cold Storage a building designed for storage of perishable food, etc. 20. Gymnasium a building containing appropriate space and equipment for various indoor sports activities associated with a program of physical education and typically including spectator accommodations, locker and shower rooms. 20a. Recreational Building a building which house any form of play, amusement or relaxation, used for this purpose, as games, sports, hobbies, reading, etc. 20b. Cockpit a place for cockfighting. ESAHca 22. * Hangar a shed or other shelter especially designed to house an aircraft. 23. Accessory Building as it applied. 24. Market a building where goods and commodities especially provisions or livestocks are shown for sale usually with stalls or booths for various dealers. HEcTAI 25. Industrial Building a building designed for engaged in any branch of trade, business, production or manufacture. 25a. Factory a building or collection of building usually with equipments and machineries for the manufacture of goods. 26. Warehouse a building mainly used for deposit and storage of goods, wares, etc. 27. Open Shed a large, strongly built, barnlike or hangar like structure, as for storage, with open front or sides. 28. Swimming Pools an artificially created pool or tank, either indoors or outdoors, designed for swimming. 29. Commercial Complex Building a combination of different kinds of buildings, construction designs and used integrated as a whole, where variety of goods, services and facilities for rent/sale are offered such as shopping building, theaters, and recreational facilities. Examples are the likes of SM North) City, SM Center Point, Robinson Galleria, SM Mega Mall etc., for purposes of computations of the building cost (current and fair market value) determine the construction, designs, and use of each portion of the building, and apply the established schedule of value for each use. SECTION 5. Type of Improvements. The appraisal of materials used shall be in accordance with the following type of improvements. HSaEAD I. REINFORCED CONCRETE: A. Structural steel and 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 tiles roofing. II. MIXED CONCRETE: A. Concrete columns, beam, and walls but wooden floor joists. Flooring and roof framing and G.I. roofings; 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. III. STRONG MATERIALS A. First group wooden structural framings, floorings, walls and G.I. roofing. B. First group wooden structural framings, floorings, walls on the first floor, and tanguile walls on the second, and G.I. roofing. C. First group wooden posts, girders, girt, window walls 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 sub-standard. SECTION 6. Items Considered as Component Parts of Building . The computation of extra items which shall be considered as component part of the building is hereby set forth as follows: 1. Carport 30%-40% of Base Unit Value 2. Mezzanine 60% of Base Unit Value 3. Porch 30%-40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace Covered 35%-40% of Base Unit Value Open 20%-40% of Base Unit Value 7. Deck Roof Penthouse 70%-100% of Base Unit Value Covered 60% of Base Unit Value Open 30% of Base Unit Value 8. Basement One family dwelling 60%-80% of Base Unit Value 9. Pavement Tennis Court P300-360 per sq. m. Concrete: 10 cm. thick P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. Asphalt: 1 course P140 per sq. m. 2 course P180 per sq. m. 3 course P240 per sq. m. 10. Floor Finished: a. Marble slab 1m x 1m P400-500 per sq. m. b. Marble tiles P250-380 per sq. m. c. Crazy cut marbles P200 per sq. m. d. Granolithic P180 per sq. m. e. Narra P210 per sq. m. f. Yakal P210 per sq. m. g. Narra/Fancy wood tiles P210 per sq. m. h. Ordinary wood tiles P210 per sq. m. i. Vinyl tiles P210 per sq. m. j. Washout pebbles P180 per sq. m. k. Unglazed tiles P180 per sq. m. 11. Wallings: a. Use the same rates for floor finishing in a, b, c, and y, as indicated above. b. Double walling (Ordinary plywood) P100 per sq. m. c. Double walling (Narra paneling) P160 per sq. m. d. Glazes White Tiles P190 per sq. m. e. Glazed Color Tiles P220 per sq. m. f. Fancy Tiles P240 per sq. m. g. Synthetic Rubble P110 per sq. m. h. Bricks P190 per sq. m. 12. Special Panel: 1. Glass w/ wooden frame P300 per sq. m. 2. Glass w/ alum. frame P400 per sq. m. 13. Ceiling: (below concrete floor) a. Ordinary plywood P100 per sq. m. b. Luminous ceiling P300 per sq. m. c. Acoustic P260 per sq. m. d. Special finish P300 per sq. m. 13a. Concrete Gutters P500 per sq. m. Roof tiles 15% of Base Unit Value 14. Fence: a. Wood P150 per sq. m. b. Concrete (10 cm. thick) P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. c. Reinforced Concrete P420 per sq. m. d. Steel Grills P600 per sq. m. e. Interlinks Wire P50 per sq. m. 15. Excess Heights: a. Residential & Commercial Add 20% of Base Value for every meter in excess of three (3) b. Bodega & Factory Add 15% of Base Value for every meter in excess of 4.50 meters 16. Extra T & B Ord'ry finish P20,000 per unit 17. Foundation 160 x total floor area less floor area of 1st and 2nd floors. 18. Piles P300 per linear mtrs. of piles driven. 19. Painting if the building has used second materials, deduct 5-10% SECTION 7. Schedule of Unit of Values of Building . In accordance with comparative studies of construction costs and established guidelines of the Department of Finance in Metro Manila, the schedule of unit of values of buildings in the Municipality shall be in accordance with the following: SCHEDULE OF UNIT OF VALUES (Pesos per Square Meter) TYPE (1) (2) (3) (4) CONV'ION HALL RESIDENTIAL COMMERCIAL HOTEL 4a. AUDITORIUM CONDOMINIUM CONDOMINIUM 4b. CLUBHOUSE 4c. THEATER I-A 8560-8800 8160-8400 8000-8240 7840-8080 I-B 8000-8240 7600-7840 7440-7680 7280-7520 I-C 7440-7680 7040-7280 6880-7120 6720-6960 II-A 6720-6960 6320-6560 6160-6400 6000-6240 II-B 6160-6400 5760-6000 5600-5840 5440-5680 II-C 5600-5840 5200-5440 5040-5280 4880-5120 III-A - - - - III-B - - - - III-C - - - - III-D - - - - III-E - - - - TYPE (5) (6) APARTELLE (7) OFFICE (8) CATHEDRAL HOSPITAL 6a. APARTMENT BLDG. 8a. CHURCH BUILDINGS 7a. BANKS 8b. CHAPEL I-A 7680-7920 7520-7760 7280-7520 7040-7280 I-B 7120-7360 6960-7200 6720-6960 6480-6720 I-C 6560-6800 6400-6640 6160-6400 5920-6160 II-A 5840-6080 5680-5920 5440-5680 5200-5440 II-B 5280-5520 5120-5360 4880-5120 4640-4880 II-C 4720-4960 4560-4800 4320-4560 4080-4320 III-A - - - 3520-3760 III-B - - - 2960-3200 III-C - - - 2400-2640 III-D - - - - III-E - - - - TYPE (9) (10) (11) (12) RESTAURANT FUNERAL SCHOOLS ONE FAMILY PARLOR DWELLING I-A 6720-6960 6320-6560 6160-6400 6080-6320 I-B 6160-6400 5760-6000 5600-5840 5520-5760 I-C 5600-5840 5200-5440 5040-5280 4960-5200 II-A 4880-5120 4480-4720 4320-4560 4240-4480 II-B 4320-4560 3920-4160 3760-4000 3680-3920 II-C 3760-4000 3360-3600 3200-3440 3120-3360 III-A 3200-3440 2800-3040 2640-2880 2560-2800 III-B 2640-2880 2240-2480 2080-2320 2000-2240 III-C 2080-2320 - 1520-1760 1440-1680 III-D 1520-1760 - - 880-1120 III-E - - - - TYPE (13) (14) DUPLEX (15) (16) SUPERMARKET GASOLINE DWELLING CARPARK 16a. SHOPPING STATION 14a. TOWNHOUSE BUILDING BUILDING I-A 6000-6240 5840-6080 5760-6000 5680-5920 I-B 5440-5680 5280-5520 5200-5440 5120-5360 I-C 4880-5120 4720-4960 4640-4880 4560-4800 II-A 4160-4400 4080-4320 4000-4240 3920-4160 II-B 3600-3840 3520-3760 3440-3680 3360-3600 II-C 3040-3280 2960-3200 2880-3120 2800-3040 III-A - 2480-2720 - 2400-2640 III-B - 1920-2160 - 1840-2080 III-C - 1360-1600 - 1280-1520 III-D - - - - III-E - - - - TYPE (17) (18) (19) (20) GYMNASIUM MOTEL ACCESSORIA COLD 20a. REC'TIONAL OR STORAGE BUILDING ROW HOUSE 20a. COCKPIT I-A 5600-5840 5520-5760 5440-5680 5360-5600 I-B 5040-5280 4960-5200 4880-5120 4800-5040 I-C 4480-4720 4400-4640 4320-4560 4240-4480 II-A 3840-4080 3760-4000 3680-3920 3600-3840 II-B 3280-3520 3200-3440 3120-3360 3040-3280 II-C 2720-2960 2640-2880 2560-2800 2480-2720 III-A 2320-2560 2240-2480 - 2080-2240 III-B - 1760-2000 - 1680-1840 III-C - 960-1360 - 1360-1520 III-D - - - - III-E - - - - TYPE (21) BOARDING HS. (22) HANGAR (23) (24) 21a. LODGING HS. 22a. INDUSTRIAL ACCESSORY MARKET 21b. CONVENT BUILDING BLDG./LAUNDRY GUARDHOUSE SERVANTS QTR. I-A 5280-5520 5200-5440 4960-5200 4880-5120 I-B 4720-4960 4640-4880 4400-4640 4320-4560 I-C 4160-4400 4080-4320 3840-4080 3760-4000 II-A 3520-3760 3440-3680 3200-3440 3120-3360 II-B 2960-3200 2880-3120 2640-2880 2560-2800 II-C 2400-2640 2320-2560 2080-2320 2000-2240 III-A 2000-2160 1920-2080 1600-1760 1600-1760 III-B 1680-1840 1600-1760 1280-1440 1200-1360 III-C 1360-1520 1280-1440 960-1120 880-1040 III-D - - - - III-E - - - - TYPE (25) (26) (27) (28) FACTORY WAREHOUSE OPEN SHED SWIMMING POOL (One-Storey) (Per Cubic Mtr.) I-A 4560-4800 4400-4640 3520-3680 3200-3600 I-B 4000-4240 3840-4080 3120-3280 - I-C 3440-3680 3280-3520 2720-2880 - II-A 2800-3040 2640-2880 2240-2400 - II-B 2240-2480 2080-2320 1840-2000 - II-C 1680-1920 1520-1760 1440-1600 - III-A 1280-1440 1200-1360 1120-1280 - III-B 960-1120 880-1040 800-960 - III-C 640-800 560-720 480-640 - III-D - - - - III-E - - - - SECTION 8. General Provisions on the Appraisal and Assessment of Building and Other Structures . In order to ensure equitable levels of taxation, the following shall be observed in the appraisal and assessment of building and other structures: a. The fair and current market values of all buildings shall be computed on the basis of the aforecited schedule of unit base and construction of buildings, provided however, that for buildings and structures constructed in low lying areas or perennially flooded localities or in areas where adverse social and economic conditions prevail, a deduction of from fifteen percent (15%) to twenty percent (20%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in value of similar type of buildings constructed in ideal and highly developed environment. b. The schedule of unit of values as set forth herein shall be controlling except when the building or structure to be appraised is not covered by this schedule, in which case it shall be appraised at its current and fair market value independent of this schedule and assessed for taxation purposes at the prescribed assessment level based on the actual use of the property. c. The application of the minimum or maximum base value shall depend on the sound judgment of the appraiser of the assessor based primarily on the quality of finish or workmanship of the building or structure. d. As a general rule, condominium buildings shall be assessed based on the separate values of the individual units within the condominium and are applied appropriate assessment levels on the market value of the respective condominium units. e. The unit base values herein were derived from typical building design for each type of building, using the aforecited standard specifications. The use of the unit rates for "extras" or "deductions" shall be applied depending on the deviation of the construction of the building from the standard specifications, regardless of the minimum or maximum and other similar structures. f. Deduction for accrued yearly depreciation shall be allowed and applied correspondingly for old buildings and machineries provided however, that issuance of tax declarations for this purpose shall be made only once every three years, and when the aggregate yearly depreciation rates for these years will be computed and covered accordingly. g. Auxiliary improvements, such as fences, pavements, etc., which may be considered appurtenances of the main building or structures shall be appraised independently and the value/s thereof, added to the value of the main structure or building. h. This Schedule of Fair Market Value prepared in consonance with this provisions shall be applicable and effective only for newly constructed/completed/occupied buildings and other structures, provided that in case of completed or occupied buildings, the depreciation value as hereinafter set forth shall first be deducted in order to arrive at the current fair market value. i. Back taxes against undeclared buildings and other structures shall be computed on the basis of the assessed value determined from the schedule of Unit Construction Cost and assessment levels applicable and in force during the corresponding period. cTDECH SECTION 9. Schedule of Depreciation. Owners or administrators of buildings and other structures shall be entitled to depreciation allowance in its current and fair market value in accordance with the following schedule, provided however that no further reduction shall be allowed when the residual value has been arrived at. SCHEDULE OF DEPRECIATION I-A I-B I-C II-A II-B II-C III III IV P. A. P. A. P. A. P. A. P. A. P. A. A-B C-D P. A. P. A. P. A. 1st 5 Yrs. 1.8% 2.0% 2.2% 2.4% 2.6% 3.0% 4.0% 4.0% 5.0% 2nd 5 Yrs. 1.4% 1.8% 2.0% 2.2% 2.3% 2.5% 3.5% 3.6% 4.0% 3rd 5 Yrs. 1.2% 1.5% 1.7% 2.3% 2.2% 2.5% 3.0% 3.2% 3.4% 4th 5 Yrs. 1.0% 1.2% 1.3% 1.7% 2.0% 2.0% 2.0% 3.0% 3.0% After 20 Yrs. 1.0% 1.0% 1.1% 1.4% 1.6% 2.0% 2.0% 2.5% 3.0% Residual Value 40% 40% 37% 35% 33% 30% 28% 20% 15% SECTION 10. When Higher Rate of Depreciation can be Allowed. In excess of the above rate of annual depreciation, higher rate of depreciation allowance may be granted for extra-ordinary causes, if properly presented and described as in the case of the following: a) Damage due to catastrophe such as earthquake, fire or deluge. b) Heavily damaged due to infestation by termites or similar pests. c) Established defects of construction that reduced its structured integrity. SECTION 11. General Revision of Assessment. The Municipal Assessor shall immediately undertake a general revision of assessment and property classification upon enactment of this ordinance. Thereafter he shall undertake the general revision of real property assessment and classification once every three years. SECTION 12. Authority of the Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the Municipal Assessor or his duly authorized deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its nature, amount and value. Failure of any person to appear when so summoned will be construed as waiver on his part to present evidence contesting the fair market value as appraised by the Municipal Assessor. SECTION 13. Publication. Upon enactment, this Ordinance shall be published in a newspaper of general circulation in the Municipality for two (2) consecutive weeks. HCSAIa SECTION 14. Date of Effectivity. This Ordinance shall take effect on January 1993. Approved this 17th day of September, 1992. I hereby certify to the correctness of the foregoing. (SGD.) ATTY. EMILIO C. SANTIAGO Municipal Secretary ATTESTED: (SGD.) RECELITO Y. DE GUZMAN Councilor (SGD.) BRIGIDO A. ABAD Councilor (SGD.) MERLIN M. MAGBIRAY Councilor (SGD.) BENJAMIN C. GALAURAN Councilor (SGD.) ROSAURO A. VILLEGAS Councilor (SGD.) VENANCIO M. SEVILLA Councilor (SGD.) EJERCITO B. AQUINO Councilor (SGD.) LIBRADA T. DIO Councilor (SGD.) ANGEL G. REYES Councilor (SGD.) JOSE A. MAALAC Councilor CANUTO S. ORETA Councilor (SGD.) CONSUELO G. TORRES Councilor (SGD.) LIBERATO D.I. MANGALI Acting Vice-Mayor Presiding Officer APPROVED: (SGD.) PROSPERO I. ORETA Mayor