An Ordinance Adopting the Schedule of Base Unit Market Values for Lands in Ormoc City for Year 2000 Thereby Amending Further Section 14 of Ordinance No. 93-03, Otherwise Known as the "Real Property Taxation in Ormoc City" and for Other Purposes

January 14, 1999 Excerpt from the Minutes of the Regular Session of the Eighth Sangguniang Panlungsod ng Ormoc Held at the Honorable Placido Enecio Hall, Sangguniang Panlungsod Building on January 14, 1999. EXPLANATORY NOTE This Sanggunian is in receipt of a letter from the City Assessor of Ormoc, Mrs. Cristeta B. Tugonon, requesting for the passage of an Ordinance up-grading the unit market values of lands in Ormoc City, in compliance with Section 26 of Ordinance No. 93-03, otherwise known as the "Real Property Taxation in Ormoc City," in relation to Section 219 of Republic Act No. 7160, otherwise known as the "Local Government Code of 1991" which mandates the Office of the City Assessor to undertake a general revision of real property every three (3) years. Furthermore, one of the fundamental principles of real property taxation enunciated in Section 198, par. (a) of the Local Government Code of 1991, is that "Real Property shall be appraised at its current and fair market value." In view thereof, on motion of Kagawad Mariano Y. Corro, Chairman, Committee on Ways and Means, severally seconded by Kagawad Dennis Y. Capuyan, Sotero M. Pepito, Eduardo P. Tan and Chiqui B. Labagala, be it RESOLVED, AS IT IS HEREBY RESOLVED, to pass and enact: ORMOC CITY TAX ORDINANCE NO. 001-99 AN ORDINANCE ADOPTING THE SCHEDULE OF BASE UNIT MARKET VALUES FOR LANDS IN ORMOC CITY FOR YEAR 2000 THEREBY AMENDING FURTHER SECTION 14 OF ORDINANCE NO. 93-03, OTHERWISE KNOWN AS THE "REAL PROPERTY TAXATION IN ORMOC CITY" AND FOR OTHER PURPOSES BE IT ORDAINED BY THE 8TH SANGGUNIANG PANLUNGSOD NG ORMOC, That: SECTION 1. Section 14 of Ordinance No. 93-03, otherwise known as the "Real Property Taxation in Ormoc City, is hereby further amended in part, to now read as follows: I. SCHEDULE OF BASE UNIT MARKET VALUES FOR RESIDENTIAL, COMMERCIAL AND INDUSTRIAL LANDS. LOCATION PROPOSED (2000 MARKET VALUE per sq. meter) SUB-CLASSIFICATION (Code/Symbol) A. CITY PROPER AGUA DULCE STREET From San Pablo Street to Junction C. Aviles & Agua Dulce Street 530.00 R-1 ARRADAZA STREET From C. Aviles Street to Carlos S. Tan Street 530.00 R-1 C. AVILES STREET From the foot of Alegria Bridge to J. Navarro Street 1,150.00 C-1 From J. Navarro Street to the foot of Bridge of Pardon 860.00 C-2 BONIFACIO STREET From the foot of the Pier to Osmea Street 1,150.00 C-1 From Osmea Street to C. Hermosilla Drive 530.00 R-1 BURGOS STREET From Juan Luna Street to J. Navarro Street 1,150.00 C-1 CALLEJON STREET From the Public Market Fence to Juan Luna Street 730.00 C-3 ISMAEL CATA-AG STREET From Bonifacio Street to Agua Dulce Street 530.00 R-1 EBONY STREET From the Public Market Fence to Bonifacio Street 1,150.00 C-1 C. HERMOSILLA STREET From Real Street to Bonifacio Street 530.00 R-1 From Bonifacio Street to Carlos S. Tan Street 450.00 R-2 KANGLEON STREET From Real Street to Bonifacio St. 530.00 R-1 IAKI A. LARRAZABAL BOULEVARD From Bonifacio Street to San Pablo Street 1,150.00 C-1 LOPEZ JAENA STREET From Juan Luna Street to Mabini Street 450.00 R-2 From Mabini Street to J. Navarro Street 1,1.50.00 C-1 From J. Navarro Street to Agua Dulce Street 530.00 R-1 JUAN LUNA STREET From Ebony Street (Public Market site) to C. Aviles Street 1,150.00 C-1 From C. Aviles Street to the Creek 530.00 R-1 From the Creek to Lopez Jaena St. 410.00 R-3 MABINI STREET From Ebony Street (Public Market site) to Lopez Jaena Street 1,150.00 C-1 From Lopez Jaena Street to Carlos S. Tan Street (east side only) 1,150.00 C-1 From Lopez Jaena Street to Carlos S. Tan Street (west side only) 860.00 C-2 MACA-ASIN STREET From J. Navarro Street to Malacadios Street 1,150.00 C-1 MALACADIOS STREET From C. Aviles Street to Iaki A. Larrazabal Boulevard 1,150.00 C-1 MOLAVE STREET From J. Navarro Street to Malacadios Street 1,150.00 C-1 J. NAVARRO STREET From Iaki A. Larrazabal Boulevard to Lopez Jaena Street 1,150.00 C-1 From Lopez Jaena Street to Carlos S. Tan Street 530.00 R-1 OBRERO STREET From San Pedro Street to San Pablo Street 860.00 C-2 OSMEA STREET From Mabini Street to the foot to Bridge (Anilao River) 530.00 R-1 From Mabini Street to Bonifacio Street 1,150.00 C-1 From Bonifacio Street to Agua Dulce Street 530.00 R-1 REAL STREET From Ebony Street (Public Market site) to San Nicolas Street 1,150.00 C-1 From San Nicolas Street to the foot of Cantubo Bridge 860.00 C-2 RIZAL STREET From Ebony Street (Public Market site) to Carlos S. Tan Street 1,150.00 C-1 From Carlos S. Tan Street to C. Hermosilla Drive 530.00 R-1 From C. Hermosilla Drive to Boundary Poblacion-District 29 (Extension) 450.00 R-2 SAN JOAQUIN STREET From Real Street to Rizal Street 530.00 R-1 SAN PABLO STREET From Iaki A. Larrazabal Boulevard to Carlos S. Tan St. 530.00 R-1 SAN PEDRO STREET From Iaki A. Larrazabal Boulevard to Carlos S. Tan Street 530.00 R-1 SAN NICOLAS STREET From Real Street to Rizal Street 530.00 R-1 SAN VIDAL STREET From Real Street to Rizal Street 530.00 R-1 SOLIDOR STREET From Real Street to Rizal Street 530.00 R-1 CARLOS S. TAN STREET From Mabini Street to Rizal St. 1,150.00 C-1 From Rizal Street to the foot of Bridge (Malbasag River) 530.00 R-1 GUIJO STREET ) Alley ways IPIL STREET ) between LANETE STREET ) market MAGCONO STREET ) buildings 1,150.00 C-1 B. BARANGAYS AIRPORT 210.00 R-6; C-6; I-6 ALEGRIA 450.00 R-2; C-2; I-2 ALTA VISTA 210.00 R-6; C-6; I-6 BAGONG 30.00 R-10; C-10; I-10 BAGONG BUHAY 210.00 R-6; C-6; I-6 BANTIGUE 300.00 R-5; C-5; I-5 BATUAN 410.00 R-3; C-3; I-3 BAYOG 60.00 R-9; C-9; I-9 BILIBOY 30.00 R-10; C-10; I-10 BOROC 60.00 R-9; C-9; I-9 CABAON-AN 30.00 R-10; C-10; I-10 CABINGTAN 30.00 R-10; C-10; I-10 CABULIHAN 140.00 R-7; C-7; I-7 CAGBUHANGIN 140.00 R-7; C-7; I-7 CAMP DOWNES 410.00 R-3; C-3; I-3 CAN-ADIENG 450.00 R-2; C-2; I-2 CAN-UNTOG 80.00 R-8; C-8; I-8 CATMON 60.00 R-9; C-9; I-9 COGON COMBADO 450.00 R-2; C-2; I-2 Lilia Avenue (both sides) From the foot of Cantubo Bridge to Junction 860.00 C-2 CONCEPCION 140.00 R-7; C-7; I-7 CURVA 140.00 R-7; C-7; I-7 DANAO LAKE 60.00 R-9; C-9; I-9 DANHUG 140.00 R-7; C-7; I-7 DAYHAGAN 140.00 R-7; C-7; I-7 DISTRICT 29 410.00 R-3; C-3; I-3 DOLORES 140.00 R-7; C-7; I-7 DOMONAR 60.00 R-9; C-9; I-9 DON FELIPE LARRAZABAL 450.00 R-2; C-2; I-2 DON POTENCIANO LARRAZABAL 80.00 R-8; C-8; I-8 DONGHOL 140.00 R-7; C-7; I-7 DOA FELIZA Z. MEJIA 450.00 R-2; C-2; I-2 ESPERANZA 30.00 R-10; C-10; I-10 GA-AS 30.00 R-10; C-10; I-10 GREEN VALLEY 30.00 R-10; C-10; I-10 GUINTIGUI-AN 80.00 R-8; C-8; I-8 HIBUNAON 60.00 R-9; C-9; I-9 HUGPA 30.00 R-10; C-10; I-10 IPIL 410.00 R-3; C-3; I-3 JUATON 140.00 R-7; C-7; I-7 KADAOHAN 80.00 R-8; C-8; I-8 LABRADOR 60.00 R-9; C-9; I-9 LAO 80.00 R-8; C-8; I-8 LEONDONI 30.00 R-10; C-10; I-10 LIBERTAD 210 R-6; C-6; I-6 LIBERTY 30.00 R-10; C-10; I-10 LICUMA 140.00 R-7; C-7; I-7 LILO-AN 140.00 R-7; C-7; I-7 LINAO 360.00 R-4; C-4; I-4 LUNA 140.00 R-7; C-7; I-7 MABATO 60.00 R-9; C-9; I-9 MABINI 80.00 R-8; C-8; I-8 MACABUG 140.00 R-7; C-7; I-7 MAGASWE 30.00 R-10; C-10; I-10 MAHAYAG 30.00 R-10; C-10; I-10 MAHAYAHAY 30.00 R-10; C-10; I-10 MANLILINAO 60.00 R-9; C-9; I-9 MARGEN 140.00 R-7; C-7; I-7 MAS-IN 60.00 R-9; C-9; I-9 MATICA-A 80.00 R-8; C-8; I-8 MILAGRO 140.00 R-7; C-7; I-7 MONTERICO 30.00 R-10; C-10; I-10 NASUNOGAN 60.00 R-9; C-9; I-9 NAUNGAN 300.00 R-5; C-5; I-5 NUEVA SOCIEDAD 30.00 R-10; C-10; I-10 NUEVA VISTA 30.00 R-10; C-10; I-10 PATAG 60.00 R-9; C-9; I-9 PUNTA 450.00 R-2; C-2; I-2 QUEZON JR. 30.00 R-10; C-10; I-10 R.M. TAN 60.00 R-9; C-9; I-9 SABANG BAO 80.00 R-8; C-8; I-8 SALVACION 140.00 R-7; C-7; I-7 SAN ANTONIO 140.00 R-7; C-7; I-7 SAN ISIDRO 360.00 R-4; C-4; I-4 SAN JOSE 140.00 R-7; C-7; I-7 SAN JUAN 80.00 R-8; C-8; I-8 SAN PABLO 410.00 R-3; C-3; I-3 SAN VICENTE 60.00 R-9; C-9; I-9 SANTO NIO 80.00 R-8; C-8; I-8 SUMANGGA 80.00 R-8; C-8; I-8 TAMBULILID 140.00 R-7; C-7; I-7 TONGONAN 30.00 R-10; C-10; I-10 VALENCIA 210.00 R-6; C-6; I-6 C. SUBDIVISION MODEL "A" P630.00 SD "A" Criteria: (1) Basic services and utilities such as electric power supply, water supply, drainage and sewage disposal systems are available. (2) Availability of cemented/asphalted road readily accessible to public transportation lines. (3) Community facilities and amenities are provided for, such as school, health center, supermarket, chapel, etc. (4) Privacy, order and safely of residents are not jeopardized nor threatened by the presence of tall buildings and any other hazard or risk, discomfort or nuisance. (5) Landscaped park, playground and other recreation areas are provided for. MODEL "B" P450.00 SD "B" Criteria : (1) Electric power supply, water supply, drainage and sewage disposal system are available. (2) Availability of cemented/asphalted road. (3) Privacy, order and safety of residents are not jeopardized nor threatened by the presence of tall buildings and any other hazard or risk, discomfort or nuisance. MODEL "C" 410.00 SD "C" Subdivision lots which do not fall under Model "A" and Model "B" Subdivisions are considered Model "C" Subdivision. D. BEACH 1. COMMERCIAL 1st Class 410.00 1 2nd Class 400.00 2 2. NON-COMMERCIAL 1st Class 210.00 1 2nd Class 150.00 2 E. CORNER INFLUENCE For residential land (+5%) For commercial and industrial land (+10%) F. AGRO-INDUSTRIAL LAND (per sq. meter) (Land used for this purpose shall be assessed and classified as residential land in accordance with the assessment rate of the barangay where it belongs). G. STANDARD DEPTH For residential land - 20 meters abutting the national, city, barangay and subdivision roads. For commercial and industrial lands - 20 meters abutting the road. H. ERODED/UNDERWATER/WASHED-OUT PORTION EXEMPT NOTE: Under column "Sub-classification" the following symbols are used to identify the class of property: R-1 to R-10 = For 1st Class to 10th Class Residential C-1 to C-10 = For 1st Class to 10th Class Commercial I-1 to I-10 = For 1st Class to 10th Class Industrial SD "A" = For Model "A" Subdivision SD "B" = For Model "B" Subdivision SD "C" = For Model "C" Subdivision II. AGRICULTURAL LAND (Per Hectare) (25% Increase) LAND CLASSIFICATION CLASS AND BASE UNIT MARKET VALUE 1 2 Sugar Land P25,000.00 P18,500.00 Rice Land (Irrigated) 25,000.00 20,000.00 Rice Land (Unirrigated) 21,300.00 15,600.00 Coconut Land 18,800.00 10,400.00 Corn Land 18,800.00 15,000.00 Pineapple Land 22,500.00 20,000.00 Nipa Land 13,800.00 12,500.00 Fishpond 20,000.00 18,800.00 Peanut Land 14,400.00 13,800.00 Abaca Land 10,000.00 7,500.00 Ipil-ipil Land 8,800.00 7,500.00 Pasture Land 6,900.00 5,000.00 Cacao/Coffee Land 12,500.00 7,500.00 Rootcrop Land 12,500.00 11,300.00 Forest/Timber Land 5,300.00 3,500.00 III. AGRICULTURAL IMPROVEMENTS PERENNIAL TREES (fruit-bearing) (per tree) BASE UNIT MARKET VALUE Atis P10.00 Avocado 50.00 Banana 20.00 Batuan 10.00 Breadfruit (colo) 20.00 Cacao 60.00 Cahil 50.00 Caimito 100.00 Calamansi 50.00 Camansi 50.00 Chico 50.00 Coco 70.00 Coffee 30.00 Duhat 30.00 Durian 50.00 Jackfruit 50.00 Lanzones 100.00 Macopa 50.00 Mango 100.00 Marang 50.00 Rambutan 100.00 Santol 80.00 Tamarind 50.00 Tambis 50.00 OTHER CLASSIFICATION: Bamboo Grove 50.00 Only fruit bearing trees are subject to the real property tax, if however, any of the said fruit bearing trees singly, or of different variety do not exceed 10 (ten) trees per hectare, they shall be exempted from taxation. If any of the above listed perennial trees are planted within the premises of a residential house whose are does not exceed half a hectare, the same are exempt from the payment of the real property tax provided that not more than ten (10) trees of each kind are planted therein. However, if the above listed perennial trees or plants are the determinants or essential cause in the classification of the land as set forth in Section 14, Schedule II hereof, the same are likewise exempt from the payment of the property taxes. PRODUCTIVITY CLASSIFICATION (Sub-classification Criteria) 1. SUGAR LAND 1st class Land capable of producing 100 piculs of sugar or more annually per hectare. 2nd class Land capable of producing less than 100 piculs of sugar annually per hectare. 2. RICE LAND (irrigated) 1st class Land capable of producing 165 cavans of palay or more annually per hectare. 2nd class Land capable of producing less than 165 cavans of palay annually per hectare. 3. RICE LAND (unirrigated) 1st class Land capable of producing 50 cavans of palay or more annually per hectare. 2nd class Land capable of producing less than 50 cavans of palay annually per hectare. 4. COCONUT LAND 1st class Land capable of producing 9,000 nuts or more annually per hectare. 2nd class Land capable of producing less than 9,000 nuts annually per hectare. 5. CORN LAND 1st class Land capable of producing 40 cavans of corn grains or more annually per hectare. 2nd class Land capable of producing less than 40 cavans of corn grains annually per hectare. 6. PINEAPPLE LAND 1st class Land capable of producing 9,000 pineapple fruits or more annually per hectare. 2nd class Land capable of producing less than 9,000 pineapple fruits annually per hectare. 7. NIPA LAND 1st class Land capable of producing 5,000 nipa thatches or more annually per hectare. 2nd class Land capable of producing less than 5,000 nipa thatches annually per hectare. 8. FISHPOND 1st class Land capable of producing 12,000 fish or more annually per hectare. 2nd class Land capable of producing less than 12,000 fish annually per hectare. 9. PEANUT LAND 1st class Land capable of producing 30 cavans of peanuts or more annually per hectare. 2nd class Land capable of producing less than 30 cavans of peanuts annually per hectare. 10. PASTURE LAND 1st class Pasture land on plain terrain. 2nd class Pasture land on rolling terrain. 11. ABACA LAND 1st class Land capable of producing 22 kilos of fiber or more annually per hectare. 2nd class Land capable of producing less than 22 kilos of fiber annually per hectare. 12. IPIL-IPIL LAND 1st class Land capable of producing 300 bundles of firewood or more and more than 300 kilos of dried leaves annually per hectare. 2nd class Land capable of producing less than 300 bundles of firewood and less than 300 kilos of dried leaves annually per hectare. 13. COFFEE/CACAO LAND 1st class Land capable of producing 400 kilos of grains or more annually per hectare. 2nd class Land capable of producing less than 400 kilos of grains annually per hectare. 14. ROOTCROP LAND 1st class Rootcrop land on a plain terrain. 2nd class Rootcrop land on a rolling, stoney and rocky terrain. 15. FOREST/TIMBER LAND 1st class Forest/Timber Land estimated to contain an average volume of 100 cubic meters and above. 2nd class Forest/Timber Land estimated to contain an average volume of below 100 cubic meters. PROPOSED (2000) MARKET VALUE 16. SANDY/STONEY LAND (for filling materials) (per hectare) 19,500.00 17. ORCHARD LAND (per hectare) 12,500.00 18. GEMILINA LAND (per hectare) 10,000.00 19. IRRIGATION CANAL (per hectare) (rate of 2nd class Rice Land, irrigated) 20,000.00 20. LAND, terrain of which is steep or semi-steep hill and cannot be cultivated with the use of working animal or mechanical implements (per hectare) 1,500.00 21. METALLIC MINERAL LAND : (Per hectare) 1. Patented lode mining claims, producing or non-producing 6,000.00 2. Unpatented non-producing lode mining claims which may be patented 3,000.00 22. NON-METALLIC MINERAL LAND : (Per hectare) 1. Patented, producing or non-producing 1,500.00 2. Unpatented, non-producing, which may be patented 800.00 23. ERODED LAND EXEMPT SECTION 2. All pertinent provisions on REAL PROPERTY TAXATION found in Book II, Title Two of Republic Act 7160, otherwise known as the Local Government Code of 1991, not covered by the Tax Ordinance No. 93-03, as amended, are hereby adopted and incorporated as forming part thereof. SECTION 3. Separability Clause . In case any provision of this Ordinance shall be held or decided as invalid or unconstitutional, the validity of the other provisions thereof shall not be affected thereby. SECTION 4. Repealing Clause . Any Ordinance, rules and regulations or parts thereof, inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 5. Effectivity . This Ordinance shall take effect on January 1, 2000, after it shall have been published and posted in accordance with law. ENACTED, January 14, 1999. RESOLVED, FURTHER, to furnish copies of this Ordinance, one each to The Honorable City Mayor Eufrocino M. Codilla, Sr., the City Administrator, the City Legal Officer, the City Treasurer, the City Assessor, the City Auditor, the City Engineer, and other offices concerned, all in Ormoc City. CARRIED UNANIMOUSLY. I HEREBY CERTIFY to the correctness of the foregoing Tax Ordinance. (SGD.) OSCAR P. LASAM Secretary to the Sangguniang Panlungsod ATTESTED: CELSO P. ADOLFO Vice Mayor & Presiding Officer APPROVED: (SGD.) EUFROCINO M. CODILLA, SR. City Mayor Date: January 22, 1999 CERTIFIED TRUE COPY: (SGD.) ERLINDA A. SOLAA City Assessor September 9, 2011