Definition of Terms and Classification Legend

October 31, 1996 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 27 KALOOKAN CITY REVISED ZONAL VALUES OF REAL PROPERTIES IN KALOOKAN CITY (3RD REVISION) UNDER REVENUE DISTRICT OFFICE NO. 27 FOR INTERNAL REVENUE TAX PURPOSES 1. APPROVAL BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION OCTOBER 31, 1996 2. PUBLIC HEARING DECEMBER 20, 1995 3. APPROVAL BY THE EXECUTIVE COMMITTEE ON REAL PROPERTY VALUATION OCTOBER 31, 1996 4. DEPARTMENT ORDER NO. 8-97 OCTOBER 31, 1996 IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES OF REAL PROPERTIES IN THE REVENUE DISTRICT NO. 27 KALOOKAN CITY (3rd REVISION) 5. PUBLICATION IN THE GENERAL CIRCULATION (MANILA TIMES) MARCH 8, 1997 6. EFFECTIVITY DATE 15 DAYS AFTER DATE OF CIRCULATION OF A NEWSPAPER MARCH 24, 1997 DEFINITION OF TERMS RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND/BUILDING 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, DAIRYING, 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. VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED. CLASSIFICATION LEGEND : 'RR' RESIDENTIAL REGULAR 'CC' COMMERCIAL CONDOMINIUM 'RC' RESIDENTIAL CONDOMINIUM 'I' INDUSTRIAL 'CR' COMMERCIAL REGULAR 'X' INSTITUTIONAL 'A ' AGRICULTURAL LAND 'GL' GOVERNMENT LAND 'APD' AREA FOR PRIORITY 'GP' GENERAL PURPOSE DEVELOPMENT 'A1' FISHPOND, RICELAND IRRIGATED, SALTBED 'A3' BAMBOO LAND, NIPA LAND, MANGROVE, OTHERS 'A2' RICELAND UNIRRIGATED, COCOLAND, SUGARLAND, CORNLAND SUB-TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION FOR RDO NO. 27 KALOOKAN CITY CREATED UNDER DEPARTMENT OF FINANCE ORDER NO. 12-89 DATED FEBRUARY 27, 1989 CHAIRMAN RDO ANSELMO G. ADRIANO REVENUE DISTRICT OFFICER RDO 27 - KALOOKAN MEMBERS: RAUL JAVIER ORSINO MORANO CITY ASSESSOR GROUP SUPERVISOR RDO 27 - KALOOKAN FLORENTINO DULALIA, JR. FELIX SANCHES, JR. PRIVATE SECTOR GROUP SUPERVISOR RDO 27 - KALOOKAN NICASIO DE GUZMAN ERNESTO DE VOTA GROUP SUPERVISOR GROUP SUPERVISOR RDO 27 - KALOOKAN RDO 27 - KALOOKAN CESAR ESCALADA ANDRES DOMINGO GROUP SUPERVISOR GROUP SUPERVISOR RDO 27 - KALOOKAN RDO 27 - KALOOKAN JOSE PAULINO ARTURO MARQUEZ GROUP SUPERVISOR GROUP SUPERVISOR RDO 27 - KALOOKAN RDO 27 - KALOOKAN NELSON TRAJE TERESITA HABER GROUP SUPERVISOR GROUP SUPERVISOR RDO 27 - KALOOKAN RDO 27 - KALOOKAN CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RD#27 KALOOKAN CITY 1. NO ZONAL VALUES 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 THE IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES; THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY (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. 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 PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGE, OR OTHER ROM SALES, EXCHANGE, OR OTHER DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL BE TAXED AT THE RATE OF FIVE PERCENT (5%) BASED ON GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES HEREIN ESTABLISHED. PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL INTERNAL REVENUE 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 ASSESSORS, WHICHEVER IS HIGHER. APD INDEX KALOOKAN 1 1. BAGONG BARRIO N - REPARO STREET E - NORTH DIVERSION ROAD SE - MALOLOS AVENUE S - ZAPOTE STREET W - GEN. TINIO 2. BAGONG SILANG N - MABALACAT STREET E - 5TH STREET SE - LA LOMA CEMETERY (PART OF W/C OCCUPIES 5TH AVENUE) AND MALIGAYA STREET W - MARIA CLARA STREET 3. BO. RODRIGUEZ N - 11TH AVENUE E - 10TH AVENUE S - 10TH AVENUE W - 9TH AVENUE 4. 5TH AND 6TH AVENUE N - 8TH AVENUE E - 6TH STREET S - 5TH AVENUE W - 5TH AVENUE KALOOKAN 2 1. CAMARIN II THE SITE CAN BE IDENTIFIED AS LOT #895, 898 AND 901 (BASED ON CADASTRAL MAP PROVIDED BY CITY ASSESSOR'S OFFICE AND BY NHA) LOCATED WITHIN THE AREA BOUNDED MATARIK CREEK ON THE NORTH, MWSS AQUEDUCT ON THE EAST KALOOKAN - Q.C. BOUNDARY ON THE SOUTH AND MAUWAY CREEK ON THE WEST. 2. ISLA SAN JUAN N - LIBIS NADURATA EXTENDING TOWARDS DAGAT-DAGATAN E - NADURATA, PERPETUA GOING WESTWARD TO SAN DIEGO ALONG THE STREET ALMOST OPPOSITE ASISTIO, SAN DIEGO UP TO LOURDES, THEN GOING FURTHER WESTWARD ALONG LOURDES TO KAPANALIG, KAPANALIG UP TO MARTINEZ, GOING EASTWARD ALONG MARTINEZ UP TO PATEROS, PATEROS UP TO J P RIZAL, GOING FURTHER EASTWARD ALONG J P RIZAL UP TO THE CORNER CARDONA, GOING SOUTHWARD ALONG CASILE CREEK UP TO THE MLA-CALOOCAN BDRY. S - MANILA - CALOOCAN CITY BDRY W - DAGAT-DAGATAN 3. PANACA - HULING SIGAW N - PANACA CREEK E - BISIG NG KABATAAN S - HULING SIGAW W - A. MABINI 4. PANACA - A. MABINI, GEN. SAN MIGUEL, JULIAN FELIPE NW- CALOOCAN - MALABON BOUNDARY AND PANACA CREEK E - A. MABINI (FR. PANACA CREEK TO GEN. SAN MIGUEL) GEN. SAN MIGUEL (FR. A MABINI TO JULIAN FELIPE) JULIAN FELIPE (FR. GEN. SAN MIGUEL TO VELASCO ST.) S - AN IMAGINARY LINE STARTING FROM VELASCO ST. EXTENDING TO DAGAT DAGATAN BDRY., PASSING THROUGH CALOOCAN DUMPING SITE SW - DAGAT-DAGATAN PROJECT 5. CALAANAN, WEST DISTRICT N - SAMSON ROAD E - FRANCISCO ST. (FR. SAMSON RD TO STA.LUCIA ST.); STA LUCIA ST. (FR. FRANCISCO ST. TO FLORENCIA ST); FLORENCIA ST. (FR. STA LUCIA ST. TO 12TH AVENUE); 12TH AVENUE (FR. FLORENCIA ST. TO SEVILLA ST.); SEVILLA ST, (FR. 12TH AVENUE TO 10TH AVENUE). S - 10TH AVENUE W - HEROES DEL 96 (FR. 10TH AVE TO SAMSON RD. INFRONT OF PNR HOSPITAL) 6. LIBIS - ESPINA, BALONG BATO N - PROPERTY OF PEDRO BAELLO E - LIBIS TALISAY/LIBIS ESPINA W - DAGAT-DAGATAN S - PROPERTY OF SALUSTIANO LERMA 7. MARULAS N - L LUPA ST. NE - FLORES STREET EXTENDING TO BAYANI STREET E - C NAME S - VIZCAYA STREET EXTENDING TO MLA. - CALOOCAN BOUNDARY SW - CASILE CREEK W - P N RTRACK