Biñan City, West Laguna

December 4, 2019 ZONAL VALUTAION REVENUE DISTRICT OFFICE NO. 057 - BIAN CITY IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF SAN PEDRO (5TH REVISION) WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 57-BIAN CITY, WEST LAGUNA FOR INTERNAL REVENUE TAX PURPOSES DEFINITION OF TERMS RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND. GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS. VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED. CLASSIFICATION LEGEND: CODE CLASSIFICATION RR Residential Regular CR Commercial Regular RC Residential Condominium CC Commercial Condominium CL Cemetery Lot A Agricultural GL Government Land GP General Purposes I Industrial X Institutional APD Area for Priority Development PS Parking Slot AGRICULTURAL LANDS A1 Riceland Irrigated A2 Riceland Unirrigated A3 Upland A4 Coco Land A5 Citrus Land A6 Fishpond A7 Swamp A8 Nipa Land A9 Cotton Land A10 Cogon A11 Abaca Land A12 Orchard A13 Pineapple Land A14 Banana Land A15 Pasture Land A16 Corn Land A17 Sugar Land A18 Tobacco Land A19 Cacao A20 Lanzones A21 Durian A22 Rambutan A23 Mango A24 Mangrove A25 Camote/Cassava A26 Bamboo Land A27 Peanut Land A28 Soy beans Land A29 Grape vineyard A30 Pepper Land A31 Mineral Land A32 Non Metallic mineral Land A33 Coal Deposit A34 African Oil Land A35 Rubber Land A36 Forest Land/Timber Land A37 Horticultural Land A38 Salt Beds A39 Seashore A40 Resort A41 Sandy/Stony A42 Prawn pond A43 Sorghum A44 Ipil-ipil A45 Kangkong A46 Zarate A47 Vegetable Land A48 Coffee A49 Mountainous/Hilly Areas A50 Other Agricultural Lands Revenue Region No. 9B-LaQueMar Revenue District Office No. 57-Bian City, West Laguna PROVINCE: LAGUNA CITY/MUNICIPALITY: SAN PEDRO D.O. No. 088-2019 ZONE/BARANGAY: BAGONG SILANG Effectivity Date 1/3/2020 STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD I 2,000.00 RR 1,350.00 GP 1,000.00 A50 750.00 INTERIOR LOT I 1,500.00 RR 1,000.00 GP 750.00 A50 500.00 FILINVEST HOMESITE CR 3,000.00 RR 2,250.00 GP 900.00 MADRIGAL COMPOUND RR 2,500.00 ZONE/BARANGAY: CALENDOLA STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M NARRA ROAD (MAIN) CR 5,000.00 RR 4,250.00 ALL OTHER LOTS ALONG BARANGAY ROAD I 5,500.00 RR 4,750.00 GP 3,000.00 A50 1,000.00 INTERIOR LOT I 5,000.00 RR 4,500.00 GP 2,000.00 A50 750.00 CALENDOLA VILLAGE RR 4,250.00 JAKA VILLAGE RR 3,500.00 JAKA VILLAGE RR * ST. RAYMOND HOMES RR 3,500.00 SOUTHVIEW HOMES RR 7,500.00 * for deletion ZONE/BARANGAY: CUYAB STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M AMANTE ST. RR 4,000.00 AMORANTO ST. RR 4,000.00 APLAYA GP 3,000.00 A50 1,000.00 CUYAB ST. MAIN CR 6,000.00 RR 5,000.00 C. LIMPIAHOY ST. RR 5,000.00 C. MACALINAO ST RR 4,000.00 C. QUEZON ST RR 4,000.00 P. MINDO ST. RR 3,000.00 T. ALMENDRALA ST. RR 3,000.00 VERGARA ST. RR 3,000.00 CALLE ONSE RR 3,000.00 CALLE PAG-IBIG RR 3,000.00 MENDIOLA ST. RR 3,000.00 ALL OTHER STREETS I 4,500.00 RR 3,500.00 GP 2,000.00 A50 1,000.00 AURORA HEIGHTS RR 3,500.00 CAMELLA-ANNEX RR 4,500.00 CAMELLA-SOUTH RR 4,500.00 CAMELLA-MILAN RR 4,250.00 ELVINDA PH. 7 RR 5,500.00 PITIMINI SUBD. RR 4,500.00 ROSA HOMES RR 3,500.00 ROSARIO HOMES RR 4,000.00 LAKEVILLE SUBD RR 3,750.00 HEREDIA COMPOUND RR 3,750.00 ZONE/BARANGAY: ESTRELLA STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 3,000.00 I 2,250.00 RR 2,000.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 1,600.00 RR 1,500.00 GP 1,000.00 A50 750.00 VILLA ROSA 1-8 RR 2,500.00 VILLA ROSA BAGONG LIWANAG RR 2,500.00 VILLA ROSA BAGONG PAG-ASA RR 2,500.00 ZONE/BARANGAY: GSIS/HHV STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD RR 3,500.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 3,750.00 RR 3,000.00 GP 1,000.00 A50 725.00 CARMEN HOMES CR 4,250.00 I 3,250.00 RR 3,000.00 GSIS HOLIDAY HILLS VILLAGE RR 5,000.00 PARK VIEW SUBD RR 5,000.00 ZONE/BARANGAY: LANDAYAN STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M A. HERNANDEZ ST. RR 4,250.00 C. VIERNEZA ST. RR 3,250.00 LANDAYAN ROAD CR 6,000.00 RR 4,750.00 L. LEJARZO ST. RR 2,750.00 M. ANAYA ST RR 2,750.00 M. OLIVER ST. RR 2,750.00 OLD NATIONAL HIGHWAY CR 10,000.00 I 6,750.00 RR 6,000.00 GP 4,250.00 A50 3,000.00 INTERIOR LOT I 6,000.00 RR 5,500.00 GP 3,250.00 A50 2,500.00 S. REDIMANO ST. RR 3,000.00 ALL OTHER LOTS APLAYA ALONG BARANGAY ROAD GP 1,300.00 A50 1,000.00 ALCONVILLE RR 2,500.00 CATAQUIZ SUBD. II, III, IV RR 3,000.00 MAREMIL SUBD. RR 3,000.00 MARYLAND SUBD. RR 3,000.00 OLIVAREZ RR 3,000.00 ROSA HOMES RR 3,000.00 SOUTH FAIRWAY HOMES RR 3,000.00 SHAPEL SUBD. RR 3,000.00 ST. FRANCIS HOMES RR 3,000.00 VILLA PAZ SUBD. I 3,750.00 RR 3,000.00 SIBULO II RR 3,000.00 ZONE/BARANGAY: LANGGAM STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD I 2,500.00 RR 2,000.00 GP 2,000.00 A50 1,500.00 INTERIOR LOT I 1,900.00 RR 2,000.00 GP 1,500.00 A50 1,000.00 FILINVEST HOMES PH2A & PH2B RR 3,500.00 GENESIS SUBD RR 3,000.00 SAN PEDRO HOME SITE PH2-B RR 3,500.00 JAKA VILLAGE RR 3,500.00 PEA HOMES PL II-A & II-B RR 3,000.00 CR 3,500.00 GP 1,000.00 SOUTHERN HEIGHTS-FILINVEST RR 3,500.00 SOUTHERN HEIGHTS I RR 3,500.00 UNITED BAYANIHAN SUBD RR 2,500.00 ST. JOSEPH VILLAGE 9 PH 1-2 RR 3,250.00 ST. JOSEPH VILAGE 10 PH 1-3 RR 3,250.00 ST. JAMES VILLAGE RR 3,250.00 ZONE/BARANGAY: LARAM STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 3,250.00 I 2,500.00 RR 2,500.00 GP 1,000.00 A50 725.00 INTERIOR LOT I 2,000.00 RR 1,500.00 GP 750.00 A50 500.00 LACAHAI SUBD. RR 3,000.00 LEOHAI RR 3,000.00 VILLA ARGANA 1 & 2 RR 3,000.00 VILLA TEPAUREL RR 3,000.00 ZONE/BARANGAY: MAGSAYSAY STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 3,500.00 I 3,000.00 RR 2,500.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 2,500.00 RR 2,000.00 GP 1,000.00 A50 750.00 CONPHIL VILLAGE RR 2,750.00 REAVILLE SUBD. RR 3,000.00 REYVILLE RR 3,000.00 VILLA CELESTINA SUBD RR 3,000.00 VILLA CONSOLACION RR 3,000.00 VILLA RITA RR 3,500.00 VILLA SAN PEDRO RR 3,750.00 MAGSAYSAY LAND CO DANGAL GK RR 3,000.00 ZONE/BARANGAY: NARRA STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY PROPER CR 3,500.00 I 2,250.00 RR 2,500.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 2,500.00 RR 2,000.00 GP 1,000.00 A50 750.00 ALMEIDA HOMES RR 3,000.00 ZONE/BARANGAY: NUEVA STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M AMARILLO ST. RR 3,000.00 CONCEPCION ST. CR 4,500.00 RR 3,500.00 GARCIA ST. MARKET AREA CR 13,000.00 LACDAN ST. MARKET AREA CR 13,000.00 MABINI ST. COMM'L BUS. ESTABLISHMENT CR 16,000.00 OLD NATIONAL HIGHWAY CR 15,000.00 I 9,000.00 RR 7,000.00 GP 4,000.00 A50 3,500.00 INTERIOR LOT I 7,500.00 RR 6,000.00 GP 3,250.00 A50 2,500.00 PACITA COMM'L CENTER CR 10,000.00 SAN VICENTE ST. CR 8,000.00 ALL OTHER STREETS ALONG BARANGAY ROAD CR 9,000.00 I 7,000.00 RR 6,000.00 GP 4,000.00 A50 3,000.00 INTERIOR LOT I 4,500.00 RR 3,500.00 GP 3,000.00 A50 2,500.00 AMANTE SUBDIVISION RR 3,500.00 SEVERINA SUBD. RR 3,500.00 SIBULO SUBD. RR 3,500.00 TEE COMPOUND RR 3,250.00 ST. JOSEPH RR 3,500.00 ZONE/BARANGAY: POBLACION STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M A. MABINI ST. CR 10,000.00 RR 8,000.00 A. OLIVAREZ CALLEJON 2 RR 3,500.00 LUNA ST. CR 7,000.00 RR 6,000.00 NATIONAL HIGHWAY TO SAN ROQUE'S BOUNDARY CR 10,000.00 RIZAL ST. CR 8,000.00 RR 4,500.00 LUNA ST.-AUSTRIA ST. RR 4,500.00 AUSTRIA ST.-SAN ROQUE BNDRY RR 3,750.00 S. AUSTRIA CALLEJON 1 CR 3,250.00 RR 3,000.00 ALL OTHER STREETS ALONG MUNICIPAL ROAD RR 3,750.00 CATAQUIZ SUBD. I RR 3,000.00 CATAQUIZ SUBD. V RR 3,000.00 ZONE/BARANGAY: RIVERSIDE STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 2,500.00 RR 2,000.00 INTERIOR LOT I 2,350.00 RR 1,500.00 GP 1,000.00 ALL OTHER SUBDIVISIONS CR 3,000.00 RR 2,500.00 A50 1,000.00 BARANGAY PROPER RR 1,500.00 GENESIS SUBD. RR 3,000.00 GENESIS HOMES RR 2,750.00 ZONE/BARANGAY: SAMPAGUITA STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M SAMPAGUITA AVE. CR 9,000.00 RR 7,000.00 ALL OTHER LOTS ALONG BARANGAY ROAD I 7,400.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 6,350.00 RR 6,000.00 GP 1,000.00 A50 750.00 CRC SUBD. RR 4,000.00 JAKA VILLAGE RR 5,000.00 SAMPAGUITA VILLAGE RR 4,500.00 SAMPAGUITA SUBD. V RR 3,500.00 VILLA RITA SUBD. RR 4,000.00 PUROK MANGGAHAN RR 3,500.00 MADISON SUBD (HOUSE & LOT PACKAGE) RR 9,750.00 ZONE/BARANGAY: SAN ANTONIO STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M A. MABINI ST. CR 13,000.00 RR 10,000.00 GLENS RR 4,000.00 GOMEZ ST. RR 3,000.00 LA MAREA RR 6,500.00 MAGSAYSAY ST. RR 3,000.00 MANOR RR 5,500.00 QUEZON ST. RR 3,750.00 RICARTE ST. RR 3,750.00 ZAMORA ST. RR 3,750.00 PUTOL ST. RR 3,750.00 CAMELLA WOODHILLS RR 4,250.00 CARMEN HOMES CR 6,000.00 RR 4,250.00 CRISTINA HOMES RR 4,250.00 CRISMOR SUBD. RR 4,250.00 ELNOR SUBD. RR 4,250.00 FIESTA HOMES SUBD. RR 4,250.00 HOLIDAY PARK RR 4,250.00 HOLIDAY HILLS RR 3,500.00 HOLIDAY HOMES I 5,000.00 RR 4,250.00 MOUNTAINSIDE GP 1,000.00 ALL OTHER STREETS ALONG NATIONAL HIGHWAY CR 14,500.00 I 7,000.00 RR 6,250.00 GP 5,000.00 A50 4,000.00 INTERIOR LOT I 5,250.00 RR 4,500.00 GP 4,000.00 A50 3,000.00 ADELINA COMPLEX RR 4,250.00 ADELINA I IA& IB RR 4,000.00 AURORA HEIGHTS RR 4,500.00 CAMELLA COLINA HOMES RR 3,750.00 CAMELLA-RIDGEWOOD RR 3,750.00 NEW HOLIDAY PARK RR 3,500.00 PARKSPRING VILL. RR 3,500.00 REAVILLE RR 3,500.00 SOUTHERN HEIGHTS-II RR 3,500.00 SOUTH PEAK SUBD. RR 5,000.00 ST. ANNE HOMES RR 3,500.00 THE PINES RR 4,500.00 UNITED SAN PEDRO SUBD. RR 4,500.00 VERIDIAN RR 4,500.00 VILLA RICARDO RR 3,500.00 ALL OTHER SUBDIVISIONS RR 3,500.00 INTERIOR RR 3,000.00 LA MAREA TRAILS 2 RR 15,000.00 MAHARLIKA COMPOUND RR 3,500.00 SITIO BERROYA RR 3,500.00 SITIO MAHARLIKA RR 3,500.00 SITIO SOUTHRIDGE RR 3,500.00 SOUTHVILLE RR 3,500.00 SUMMER FIELD SUBD. RR 3,500.00 ZONE/BARANGAY: SAN ROQUE STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M A. MARQUEZ ST. - RR 3,250.00 A. MENDOZA ST. RR 4,000.00 O. ANCHORIZ ST. RR 4,000.00 P. CRUZ ST. RR 4,000.00 SAN ROQUE ST. (MAIN) ALONG NATIONAL HI-WAY RR 4,250.00 INTERIOR LOT RR 3,500.00 ALL OTHER STREETS ALONG BARANGAY ROAD CR 5,000.00 I 4,500.00 RR 3,750.00 INTERIOR LOT RR 3,500.00 GP 1,500.00 A50 750.00 APLAYA RR 1,500.00 GP 1,000.00 A50 750.00 OLIVAREZ SUBD. RR 3,500.00 ZONE/BARANGAY: SAN VICENTE STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M C. ALVAREZ ST. RR 4,000.00 CHAPEL ROAD ST. RR 4,000.00 E. SIETE REALES ST. RR 4,000.00 J. CLIMACO ST. RR 4,000.00 J. HERRERA ST. RR 4,000.00 N. ALMENDRALA ST. RR 4,000.00 N. REMERATA ST. RR 4,000.00 ORTEGA ST. RR 4,000.00 PACITA AVE. CR 8,000.00 P. IGONIA ST. RR 4,000.00 R. BERROYA ST. RR 4,000.00 R. GERODIAS ST. RR 4,000.00 R. OLIVER ST. RR 4,000.00 APRECIO ST. RR 4,000.00 GARCIA ST. RR 4,000.00 GATDULA ST. RR 4,000.00 BALAGTAS ST. RR 4,000.00 SAN VICENTE ST. CR 7,500.00 RR 6,000.00 V. CASTASUS ST. RR 4,500.00 MOUNTAIN SIDE ALONG BARANGAY ROAD I 2,500.00 RR 2,000.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 2,000.00 RR 1,500.00 GP 1,000.00 A50 750.00 ADELINA II RR 4,000.00 ADELINA IIA RR 4,000.00 CONPIL RR 4,000.00 CONPIL EXECUTIVE RR 4,500.00 CONPIL VILLAGE 2 RR 3,750.00 CONSOLE 1 RR 3,750.00 CONSOLE 2 RR 3,750.00 CONSOLE 12 RR 3,750.00 CONSOLE VILLAGE RR 3,750.00 CHRYSANTHEMUM SUBD. RR 5,000.00 ELVINDA SUBD. RR 5,000.00 GREATLAND SUBD. RR 3,750.00 GUEVARRA SUBD. RR 3,750.00 HARMONY HOMES RR 3,750.00 JAKA VILLAGE RR 3,750.00 MERCEDES I RR 3,750.00 MERCEDES 5 CIRCLE 18 RR 3,750.00 MERCEDES HOMES RR 4,500.00 OLIVAREZ COMPOUND RR 4,000.00 PACITA COMPLEX PH 1, 2, 3 RR 7,000.00 PACITA COMPLEX PH 4, 5, 6, 7 RR 7,000.00 PACITA COMPLEX II RR 7,000.00 PACITA COMPLEX I RR 7,000.00 PACITA 2, PHASE I RR 7,000.00 PACITA 2A RR 7,000.00 PACITA 2B RR 7,000.00 PACITA 2C RR 7,000.00 PACITA 2 SQUARE, PH 2 RR 6,250.00 ROSARIO SUBD. RR 4,750.00 SOUTHVIEW HOMES RR 5,250.00 ST. FRANCIS SUBD., PACITA COMP. RR 4,250.00 ST. JOSEPH SUBD RR 4,000.00 STO. NIO, PACITA 2 RR 5,000.00 STONE CREST SUBD RR 8,500.00 CONPIL, STONECREST, VILA RR 5,000.00 OLYMPIA P-6 & ELVINDA VILL RR 5,750.00 VICENTE VILLE RR 3,750.00 VILLA CASTILLO RR 3,500.00 VILLA MILAGROSA RR 3,750.00 VILLA OLYMPIA RR 5,250.00 SITIO BAYAN-BAYANAN RR 3,000.00 SOUTHVIEW HOMES III RR 5,250.00 VILLA OLYMPIA PH I RR 5,000.00 VILLA OLYMPIA PH 4 RR 5,000.00 VILLA OLYMPIA PH 6 RR 5,750.00 VILLA PAZ RR 5,000.00 VILLA ROSA HOMES RR 5,000.00 ZONE/BARANGAY: STO NINO STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M A. MABINI ST. CR 15,000.00 I 9,500.00 RR 7,500.00 ALL OTHER LOTS ALONG BARANGAY ROAD CR 7,000.00 I 6,000.00 RR 5,000.00 GP 2,000.00 A50 1,500.00 INTERIOR LOT I 5,000.00 RR 4,000.00 GP 1,500.00 A50 1,000.00 RIZAL ST. ALONG B.AUSTRIA ST. RR 5,000.00 STO. NIO ST. ALONG OLIVAREZ ST. RR 5,000.00 J. LUNA ST. ALONG BANGKUSAY ST. RR 5,000.00 ZONE/BARANGAY: UNITED BAYANIHAN STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 4,000.00 I 3,250.00 RR 3,000.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 2,900.00 RR 2,500.00 GP 1,000.00 A50 750.00 ROSA SUBD. 1 & 2 RR 4,000.00 DREAM LAND HEIGHTS RR 3,000.00 GENESIS HOMES RR 3,000.00 ZONE/BARANGAY: UNITED BETTER LIVING STREET/SUBDIVISION VICINITY CLASSIFICATION 5TH REV. ZV/SQ.M ALL LOTS ALONG BARANGAY ROAD CR 3,500.00 I 3,000.00 RR 2,500.00 GP 1,500.00 A50 1,000.00 INTERIOR LOT I 2,500.00 RR 2,000.00 GP 1,000.00 A50 750.00 SOUTHERN HEIGHTS 2 RR 2,250.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 57-BIAN CITY, WEST LAGUNA 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY WHEREIN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR STREET/ SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED. 2. PREDOMINANT USE OF PROPERTY. a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION. 3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE: IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES, i.e. , ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91. THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY PERENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 4. AREAS FOR PRIORITY DEVELOPMENT(APD). THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC. SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY. 5. DIVISION OF A BARANGAY IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUE PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY. 6. PARKING SLOT (PS) IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 7. INSTITUTION (X) THESE ARE AREAS FOR SCHOOL, HOSPITAL AND CHURCHES. IF NO ZONAL VALUE HAS BEEN PRESCRIBED, THE COMMERCIAL VALUE OF THE PROPERTY NEAREST TO THE INSTITUTION, WITHIN THE SAME BARANGAY AND STREET SHALL BE USED. 8. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS. THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES ( i.e. , CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1) THE FAIR MARKET VALUES AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS ( i.e. , LATEST TAX DECLARATION) AND (2) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE. PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE ( i.e. , ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.