Certain Guidelines in the Implementation of Zonal Valuation of Real Properties for RDO No. 112 — Tagum City, Davao del Norte

February 4, 2013 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 112 TAGUM, DAVAO DEL NORTE IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF COMPOSTELA, LAAK, MABINI, MACO, MARAGUSAN, MAWAB, MONKAYO, MONTEVISTA, NABUNTURAN, NEW BATAAN AND PANTUKAN, PROVINCE OF COMPOSTELA VALLEY (3RD REVISION) AND CITIES OF SAMAL (BABAK, KAPUTIAN AND SAMAL DISTRICTS), PANABO AND TAGUM AND THE MUNICIPALITIES OF ASUNCION, BRAULIO E. DUJALI, CARMEN, KAPALONG, NEW CORELLA, SAN ISIDRO, SANTO TOMAS AND TALAINGOD, PROVINCE OF DAVAO DEL NORTE (3RD REVISION), WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 112 TAGUM CITY FOR INTERNAL REVENUE TAX PURPOSES TABLE OF CONTENTS The Executive Committee The Technical Committee, Consultants and Secretariat The Sub Technical Committee & The Representative of Private Sectors & The Municipal Assessors Classification Legend Province of Compostela Valley Municipality of Compostela 3rd revision Barangay Poblacion Barangay Aurora Barangay Bagongon Barangay Gabi Barangay Lagab Barangay Mangayon Barangay Mapaca Barangay Maparat Barangay New Alegria Barangay Ngan Barangay Osmena Barangay Panansalan Barangay San Jose Barangay San Miguel Barangay Siocon Barangay Tamia Municipality of Laak (formerly San Vicente) 3rd revision Barangay Poblacion Barangay Laac (Poblacion) Barangay Aguinaldo Barangay Amor Cruz Barangay Ampawid Barangay Andap Barangay Anitap Barangay Bagong Silang Barangay Banbanon Barangay Belmonte Barangay Binasbas Barangay Bullucan Barangay Candiis Barangay Cebulida Barangay Concepcion Barangay Datu Ampunan Barangay Datu Davao Barangay Dona Josefa Barangay El Katipunan Barangay Il Papa Barangay Imelda Barangay Inacayan Barangay Kaligutan Barangay Kapatagan Barangay Kidawa Barangay Kilagding Barangay Kiokmay Barangay Laac Barangay Langtud Barangay Longanapan Barangay Mabuhay Barangay Macopa Barangay Malinao Barangay Mangloy Barangay Melale Barangay Naga Barangay New Bethlehem Barangay Panamoren Barangay Sabud Barangay San Antonio Barangay Santa Emilia Barangay Santo Nino Barangay Sisimon Municipality of Mabini 3rd revision Barangay Poblacion Barangay Cuambog (Poblacion) Barangay Anitapan Barangay Cabuyuan Barangay Cadunan Barangay Cuambog Barangay Del Pilar Barangay Golden Valley (Maraut) Barangay Libodon Barangay Pangibiran Barangay Pindasan Barangay San Antonio Barangay Tagnanan (Mampising) Municipality of Maco 3rd revision Barangay Poblacion Barangay Anibongan Barangay Anislagan Barangay Binuangan Barangay Bucana Barangay Calabcab Barangay Concepcion Barangay Dumlan Barangay Elizalde (Somil) Barangay Gubatan Barangay Hijo Barangay Kinuban Barangay Langgam Barangay Lapu-Lapu Barangay Libay-Libay Barangay Limbo Barangay Lumatab Barangay Magangit Barangay Mainit Barangay Malamodao Barangay Manipongol Barangay Mapaang Barangay Masara Barangay New Asturias Barangay New Barili Barangay New Leyte Barangay New Visayas Barangay Panangan Barangay Pangi (Gaudencio Antonio) Barangay Panibasan Barangay Panoraon Barangay San Juan Barangay San Roque Barangay Sangab Barangay Tagbaros Barangay Taglawig Barangay Teresa Municipality of Maragusan (formerly San Mariano) 3rd revision Barangay Poblacion Barangay Maragusan (Poblacion) Barangay Bagong Silang Barangay Bahi Barangay Cambagang Barangay Coronobe Barangay Katipunan Barangay Lahi Barangay Langgawisan Barangay Mabugnao Barangay Magcagong Barangay Mahayahay Barangay Mapawa Barangay Mauswagon Barangay New Albay Barangay New Katipunan Barangay New Man-Ay Barangay New Panay Barangay Paloc Barangay Pamintaran Barangay Parasanon Barangay Talian Barangay Tandik Barangay Tigbao Barangay Tupaz Municipality of Mawab 3rd revision Barangay Poblacion Barangay Andili Barangay Bawani Barangay Concepcion Barangay Malinawon Barangay Nueva Visayas Barangay Nuevo Iloco Barangay Pandapan Barangay Salvacion Barangay Saosao Barangay Sawangan Barangay Tuboran Municipality of Monkayo 3rd revision Barangay Poblacion Barangay Awao Barangay Babag Barangay Banlag Barangay Baylo Barangay Casoon Barangay Haguimitan Barangay Inambatan Barangay Macopa Barangay Mamunga Barangay Mount Diwata Barangay Naboc Barangay Olaycon Barangay Pasian (Santa Filomena) Barangay Rizal Barangay Salvacion Barangay San Isidro Barangay San Jose Barangay Tubo-Tubo (New Del Monte) Barangay Union Barangay Upper Ulip Municipality of Montevista 3rd revision Barangay Poblacion Barangay San Jose (Poblacion) Barangay Banagbanag Barangay Banglasan Barangay Bankerohan Norte Barangay Bankerohan Sur Barangay Camansi Barangay Camantangan Barangay Canidkid Barangay Concepcion Barangay Dauman Barangay Lebanon Barangay Linoan Barangay Mayaon Barangay New Calape Barangay New Cebulan (Sambayon) Barangay New Dalaguete Barangay New Visayas Barangay Prosperidad Barangay San Vicente Barangay Tapia Municipality of Nabunturan 3rd revision Barangay Poblacion Barangay Anislagan Barangay Antiquera Barangay Basak Barangay Bayabas Barangay Bukal Barangay Cabacungan Barangay Cabidianan Barangay Katipunan Barangay Libasan Barangay Linda Barangay Magading Barangay Magsaysay Barangay Mainit Barangay Manat Barangay Matilo Barangay Mipangi Barangay New Dauis Barangay New Sibonga Barangay Ogao Barangay Pangutosan Barangay San Isidro Barangay San Roque Barangay San Vicente Barangay Santa Maria Barangay Santo Nino (Kao) Barangay Sasa Barangay Tagnocon Municipality of New Bataan 3rd revision Barangay Poblacion Barangay Cabinuangan (Poblacion) Barangay Andap Barangay Bantacan Barangay Batinao Barangay Camanlangan Barangay Cogonon Barangay Fatima Barangay Kahayag Barangay Katipunan Barangay Magangit Barangay Magsaysay Barangay Manurigao Barangay Pagsabangan Barangay Panag Barangay San Roque Barangay Tandawan Municipality of Pantukan 3rd revision Barangay Poblacion Barangay Kingking (Poblacion) Barangay Araibo Barangay Bongabong Barangay Bongbong Barangay Kingking Barangay Las Arenas Barangay Magnaga Barangay Matiao Barangay Napnapan Barangay P. Fuentes Barangay Tagdangua Barangay Tag-Ugpo Barangay Tambongon Barangay Tibagon Province of Davao Del Norte Island Garden City of Samal - Babak District 3rd revision Barangay Poblacion Barangay Miranda Poblacion Barangay Moncado (Poblacion) Barangay Balet Barangay Caliclic (Dangca-An) Barangay Camudmud Barangay Cogon Barangay Kinawitnon Barangay Libuak Barangay Mambago-B Barangay Pichon (Miranda) Barangay San Agustin Barangay San Antonio Barangay San Isidro Barangay Santo Nino Barangay Tagpopongan Barangay Tambo Barangay Toril Island Garden City of Samal - Kaputian District 3rd revision Barangay Poblacion Barangay Adecor Barangay Anonang Barangay Bandera Barangay Cogon (Talicod) Barangay Dadatan Barangay Kanaan Barangay Libertad Barangay Linosutan Barangay Pangubatan (Talicod I) Barangay San Isidro Barangay San Remigio Barangay Santa Cruz (Talicod II) Barangay Sion (Zion) Barangay Tagbaobo prcd Island Garden City of Samal - Samal District 3rd revision Barangay Poblacion Barangay Penaplata (Poblacion) Barangay Aumbay Barangay Aundanao Barangay Catagman Barangay Cawag Barangay Del Monte Barangay Guilon Barangay Licup Barangay Limao Barangay Mambago-A Barangay Penaplata Barangay San Jose (San Lapuz) Barangay San Miguel (Magamono) Barangay Tagbay Barangay Tagbitan-Ag Barangay Tagdaliao Panabo City 3rd revision Barangay Poblacion Barangay Gredu (Poblacion) Barangay New Pandan (Poblacion) Barangay San Francisco (Poblacion) Barangay Santo Nino (Poblacion) Barangay A.O. Floirendo Barangay Buenavista Barangay Cacao Barangay Cagangohan Barangay Consolacion Barangay Dapco Barangay Datu Abdul Dadia Barangay Dujali Barangay J.P. Laurel Barangay Kasilak Barangay Katipunan Barangay Katualan Barangay Kauswagan Barangay Kiotoy Barangay Little Panay Barangay Lower Panaga (Roxas) Barangay Mabunao Barangay Maduao Barangay Malativas Barangay Manay Barangay Nanyo Barangay New Casay Barangay New Malaga (Dalisay) Barangay New Malitbog Barangay New Visayas Barangay Quezon Barangay Salvacion Barangay San Nicolas Barangay San Pedro Barangay San Roque Barangay San Vicente Barangay Santa Cruz Barangay Sindaton Barangay Southern Davao Barangay Tagpore Barangay Tanglaw Barangay Tibungol Barangay Upper Licanan Barangay Waterfall Tagum City 3rd revision Barangay Poblacion Barangay Magugpo Central (Poblacion) Barangay Magugpo West (Poblacion) Barangay Magugpo North (Poblacion) Barangay Magugpo South (Poblacion) Barangay Magugpo East (Poblacion) Barangay Apokon Barangay Bincungan Barangay Busaon Barangay Canocotan Barangay Cuambogan Barangay La Filipina Barangay Liboganon Barangay Madaum Barangay Magdum Barangay Mankilam Barangay New Balamban Barangay Nueva Fuerza Barangay Pagsabangan Barangay Pandapan Barangay San Agustin Barangay San Isidro Barangay San Miguel (Camp 4) Barangay Visayan Village Municipality of Asuncion (Saug) 3rd revision Barangay Poblacion Barangay Cambanogoy (Poblacion) Barangay Binancian Barangay Buan Barangay Buclad Barangay Cabaywa Barangay Camansa Barangay Cambanogoy Barangay Camoning Barangay Canatan Barangay Concepcion Barangay Dona Andrea Barangay Igangon Barangay Kipalili Barangay Magatos Barangay Mamangan Barangay Napungas Barangay New Bantayan Barangay New Loon Barangay New Santiago Barangay Pamacaun Barangay Sabangan Barangay Sagayen Barangay San Vicente Barangay Santa Filomena Barangay Santo Nino Barangay Sawata Barangay Sonlon Municipality of Braulio E. Dujali 3rd revision Barangay Dujali (Poblacion) Barangay Cabay-Angan Barangay Magupising Barangay New Casay Barangay Tanglaw Municipality of Carmen 3rd revision Barangay Poblacion Barangay Ising (Poblacion) Barangay Alejal Barangay Anibongan Barangay Asuncion (Cuatro-Cuatro) Barangay Cabay-Angan Barangay Cebulano Barangay Guadalupe Barangay Ising Barangay Lapaz Barangay Mabaus Barangay Mabuhay Barangay Magsaysay Barangay Magupising Barangay Mangalcal Barangay Minda Barangay New Camiling Barangay Salvacion Barangay San Isidro Barangay Santo Nino Barangay Taba Barangay Tibulao Barangay Tubod Barangay Tuganay Municipality of Kapalong 3rd revision Barangay Poblacion Barangay Maniki (Poblacion) Barangay Bienvenida Barangay Capungagan Barangay Dacudao Barangay Datu Balong Barangay Florida Barangay Gabuyan Barangay Gupitan Barangay Katipunan Barangay Libuton Barangay Linao Barangay Luna Barangay Mabantao Barangay Mamacao Barangay Maniki Barangay Monte Dujali Barangay Pag-Asa Barangay Pinamuno Barangay Sampao (Formerly Bienvenida) Barangay San Miguel Barangay Semong (Sampao) Barangay Sua-On Barangay Tiburcia Municipality of New Corella 3rd revision Barangay Poblacion Barangay Cabidianan Barangay Carcor Barangay Del Monte Barangay Del Pilar Barangay El Salvador Barangay Limba-An Barangay Macgum Barangay Mambing Barangay Mesaoy Barangay New Bohol Barangay New Cortez Barangay New Sambog Barangay Patrocenio Barangay San Jose Barangay San Roque Barangay Santa Cruz Barangay Santa Fe Barangay Santo Nino Barangay Suawon Municipality of San Isidro 3rd revision Barangay Sawata (Poblacion) Barangay Dacudao Barangay Datu Balong Barangay Igangon Barangay Kipalili Barangay Libuton Barangay Linao Barangay Mamangan Barangay Monte Dujali Barangay Pinamuno Barangay Sabangan Barangay San Miguel Barangay Santo Nino Municipality of Santo Tomas 3rd revision Barangay Poblacion Barangay Tibal-Og (Poblacion) Barangay Balagunan Barangay Bobongon Barangay Casig-Ang Barangay Esperanza Barangay Kimamon Barangay Kinamayan Barangay La Libertad Barangay Lungaog Barangay Magwawa Barangay New Katipunan Barangay New Visayas Barangay Pantaron Barangay Salvacion Barangay San Jose Barangay San Miguel Barangay San Vicente Barangay Talomo Barangay Tibal-Og Barangay Tulalian Municipality of Talaingod 3rd revision Barangay Santo Nino (Poblacion) Barangay Dagohoy Barangay Palma Gil Barangay Santo Nino Certain Guidelines in the Implementation of Zonal Valuation of Real Properties for RDO No. 112 Tagum City, Davao del Norte 1. No zonal value has been prescribed for a particular classification of real property. Where in 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 percent (20%) of the established value shall be added thereto. 4. Areas for Priority Development (APD). These are areas declared as such by existing statutes and pertinent executive issuances (Revenue Regulations No. 17-2001). 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. 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 value 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.