Calamba

October 4, 2010 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 56 - CALAMBA, LAGUNA MUNICIPALITY OF CALAMBA Revised Zonal Values of Real Properties in the Municipality of Calamba Municipality of Calamba BARANGAY: BAGONG KALSADA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. STA. FE SUBD RR 3,000.00 1,800.00 650.00 500.00 KALFAM RR 3,000.00 ALL OTHER STREETS RR 2,700.00 1,800.00 750.00 CR 3,500.00 2,500.00 1,000.00 1,000.00 I 1,200.00 GP 1,200.00 1,000.00 450.00 250.00 A50 800.00 500.00 200.00 80.00 INTERIOR LOT RR 2,300.00 A1 600.00 CONDOMINIUM RC 7,500.00 CC 7,500.00 BARANGAY: BANADERO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BOUGAINVILLA SUBD. RR 2,500.00 PUEBLO DEL RIO RR 2,700.00 ALL OTHER STREETS RR 1,800.00 1,200.00 600.00 250.00 ALONG THE ROAD RR 1,440.00 CR 5,000.00 I 1,000.00 GP 900.00 600.00 300.00 30.00 A50 200.00 100.00 50.00 15.00 INTERIOR LOT A1 160.00 BARANGAY: BANLIC 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. VILLA PALAO RR 2,375.00 ALL OTHER STREETS ALONG THE ROAD RR 1,650.00 1,100.00 600.00 550.00 CR 2,550.00 1,700.00 950.00 8.50 I 900.00 GP 900.00 600.00 300.00 300.00 A50 200.00 100.00 50.00 40.00 INTERIOR LOT RR 1,320.00 A1 160.00 BARANGAY: BARANDAL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BUENAVISTA RR 2,500.00 CALAMBA HILLS A RR 2,500.00 CALAMBA HILLS B RR 2,500.00 2,000.00 900.00 500.00 ALL OTHER STREETS ALONG THE ROAD RR 1,000.00 500.00 200.00 100.00 CR 5,000.00 I 1,000.00 GP 400.00 200.00 95.00 65.00 A50 200.00 100.00 45.00 15.00 INTERIOR LOT RR 800.00 A1 160.00 BARANGAY: BARANGAY I (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BELARMINO SUBD. RR 4,680.00 CALAMBA CENTRAL CPD. RR 4,680.00 CROSSING ALONG THE ROAD RR 20,000.00 11,000.00 CR 25,000.00 14,000.00 DOLOR SUBD. CR 4,680.00 RR 4,680.00 1,650.00 650.00 ELEPANO SUBD. RR 4,680.00 J.P. RIZAL RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 3,000.00 STO. DOMINGO SUBD. RR 4,680.00 1,650.00 650.00 450.00 ALL OTHER STREETS INTERIOR LOT RR 4,200.00 ALONG THE ROAD GP 2,500.00 BARANGAY: BARANGAY II (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALONZO ST. RR 3,000.00 1,950.00 950.00 800.00 CR 6,000.00 2,750.00 1,250.00 1,000.00 BELARMINO ST. RR 3,000.00 1,950.00 950.00 800.00 CR 6,000.00 2,600.00 1,100.00 1,000.00 CHIPECO SUBD. RR 3,000.00 2,000.00 1,000.00 600.00 HABANA ST. RR 3,750.00 CR 6,750.00 J.P. RIZAL ST. RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 3,000.00 ALL OTHER STREETS INTERIOR LOT RR 2,500.00 ALONG THE ROAD GP 1,500.00 BARANGAY: BARANGAY III (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALONZO ST. RR 3,000.00 1,950.00 950.00 800.00 CR 6,000.00 2,750.00 1,250.00 1,000.00 BELARMINO ST. RR 3,000.00 1,950.00 950.00 800.00 CR 6,000.00 2,600.00 1,100.00 1,000.00 BURGOS ST. RR 7,500.00 5,000.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 DNE SUBD.(COMPOUND) RR 2,700.00 1,800.00 800.00 ELAZEGUI I & II (ELAASIQUE I & II) RR 3,000.00 1,950.00 950.00 ELEPANO SUBD. I RR 3,000.00 2,000.00 1,000.00 450.00 ELEPANO SUBD. II RR 3,000.00 2,000.00 1,000.00 4.50 KINSVILLE SUBD. RR 2,700.00 1,800.00 800.00 LEONOR VILLAGE I&II RR 2,700.00 1,800.00 800.00 LLAMAS SUBD. RR 2,700.00 PABALAN ST. RR 6,250.00 5,000.00 2,500.00 2,500.00 CR 7,500.00 6,000.00 3,000.00 3,000.00 ROMAN SANTOS ST. RR 4,680.00 2,700.00 1,200.00 800.00 CR 9,160.00 4,500.00 2,000.00 1,000.00 ALL OTHER STREETS INTERIOR LOT RR 2,500.00 ALONG THE ROAD GP 3,000.00 BARANGAY: BARANGAY IV (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. DEL PILAR ST. RR 6,000.00 4,000.00 2,000.00 750.00 CR 7,500.00 5,000.00 2,500.00 2,250.00 ALL OTHER STREETS INTERIOR LOT RR 4,000.00 ALONG THE ROAD GP 5,000.00 BARANGAY: BARANGAY V (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BANDOLA SUBD. RR 2,500.00 1,400.00 650.00 400.00 BURGOS ST. RR 7,500.00 5,000.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 DR.SV RIZAL ST. RR 3,375.00 ELEJORDE ST. RR 3,000.00 1,750.00 750.00 500.00 CR 6,000.00 1,950.00 950.00 650.00 GENERAL LIM RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 9,750.00 6,500.00 3,000.00 3,000.00 L & E COMPOUND RR 2,500.00 LOPEZ JAENA ST. RR 6,250.00 5,000.00 2,500.00 2,500.00 CR 7,500.00 6,000.00 3,500.00 3,000.00 MABINI ST. RR 3,000.00 2,000.00 1,000.00 500.00 CR 6,000.00 3,000.00 1,500.00 650.00 PABALAN ST. RR 6,250.00 5,000.00 2,500.00 2,500.00 CR 7,500.00 6,000.00 3,000.00 3,000.00 VILLA SILANGAN RR 2,500.00 1,600.00 700.00 ALL OTHER STREETS INTERIOR LOT RR 1,800.00 ALONG THE ROAD GP 2,200.00 BARANGAY: BARANGAY VI (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BURGOS ST. RR 7,500.00 5,000.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 (LASANAS) CASANAS RR 4,500.00 3,000.00 1,000.00 CR 6,000.00 3,700.00 1,200.00 ELEPANO ST. RR 6,000.00 4,000.00 2,000.00 2,000.00 CR 7,500.00 5,000.00 2,500.00 2,500.00 J.P. RIZAL ST. RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 10,500.00 7,000.00 3,500.00 3,000.00 LOPEZ JAENA ST. RR 6,250.00 5,000.00 2,500.00 2,500.00 CR 7,500.00 6,000.00 3,500.00 3,000.00 MERCADO ST. RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 10,000.00 6,000.00 3,000.00 3,000.00 VILLA ZENAIDA RR 6,000.00 4,000.00 ALL OTHER STREETS INTERIOR LOT RR 5,000.00 ALONG THE ROAD GP 5,500.00 BARANGAY: BARANGAY VII (POBLACION) 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BELARMINO SUBD. RR 3,000.00 CR 6,000.00 BORJA SUBD. RR 2,500.00 1,400.00 675.00 400.00 CAILLES ST. RR 2,500.00 1,400.00 750.00 500.00 CR 6,000.00 2,200.00 950.00 650.00 GENERAL LIM RR 7,500.00 5,000.00 2,500.00 2,500.00 CR 9,750.00 6,500.00 3,000.00 3,000.00 JULIANO SUBD. RR 2,700.00 1,800.00 800.00 400.00 MA. SOLEDAD SUBD. RR 2,500.00 1,675.00 675.00 380.00 MAXMAR SUBD. RR 2,500.00 1,650.00 650.00 430.00 ALL OTHER STREETS INTERIOR LOT RR 2,250.00 ALONG THE ROAD GP 2,400.00 BARANGAY: BATINO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 2,400.00 1,600.00 300.00 100.00 CR 5,000.00 I 1,500.00 GP 800.00 400.00 200.00 65.00 A50 300.00 200.00 80.00 15.00 INTERIOR LOT RR 1,920.00 A1 220.00 BARANGAY: BUBUYAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 500.00 200.00 100.00 70.00 GP 300.00 100.00 50.00 30.00 A50 200.00 100.00 20.00 10.00 INTERIOR RR 450.00 A1 160.00 BARANGAY: BUCAL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BAYVIEW SUBD. RR 3,000.00 CUYABHOT SPRING SUBD. RR 2,700.00 GEMSVILLE SUBD. RR 2,700.00 LAGUNA HILLS RR 3,000.00 LAKEVIEW SUBD. RR 2,700.00 LETRAN HEIGHTS RR 3,000.00 PAMANA HOMES RR 3,000.00 2,000.00 1,000.00 600.00 SPRING HOMES SUBD. RR 2,700.00 VANESSA HOMES RR 2,700.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 800.00 CR 4,500.00 3,000.00 1,200.00 3,000.00 I 2,400.00 1,600.00 800.00 GP 1,300.00 900.00 450.00 250.00 A50 800.00 400.00 200.00 80.00 INTERIOR LOT RR 1,800.00 A1 640.00 BARANGAY: BUNGGO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 400.00 300.00 90.00 80.00 GP 250.00 200.00 50.00 50.00 A50 200.00 INTERIOR LOT RR 300.00 A1 160.00 100.00 15.00 5.00 BARANGAY: BUROL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. LAGUNA WINDWOODS RR 2,700.00 ALL OTHER STREETS RR 500.00 200.00 90.00 80.00 GP 280.00 100.00 50.00 50.00 A50 200.00 100.00 20.00 10.00 INTERIOR LOT RR 400.00 A1 160.00 BARANGAY: CAMALIGAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 600.00 400.00 150.00 80.00 GP 300.00 150.00 75.00 50.00 A50 200.00 100.00 30.00 15.00 INTERIOR RR 480.00 A1 160.00 BARANGAY: CANLUBANG 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ARJAY HOUSING RR 2,500.00 BISIG NG CANLUBANG HOUSING RR 2,375.00 CANLUBANG HEIGHTS RR 2,500.00 CANLUBANG SILANGAN SUBD. RR 2,500.00 CARMEL HOUSING RR 2,500.00 CARMELRAY VILLE CTR. RR 3,000.00 CARVILL SUBD. RR 2,500.00 CERIS I RR 2,700.00 1,900.00 950.00 450.00 CERIS II RR 2,700.00 1,900.00 950.00 450.00 CERIS III RR 2,500.00 DOS RIOS VILLAGE CTR. RR 3,000.00 LAKE AURORA VILLAGE RR 3,000.00 SILANGAN RETIREMENT VILLE RR 2,375.00 TWIN VILLE COND. RESORT RR 3,000.00 VILLA PALAO RR 2,375.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 750.00 CR 3,150.00 2,100.00 1,100.00 800.00 I 2,500.00 1,500.00 750.00 250.00 GP 1,200.00 800.00 400.00 250.00 A50 700.00 400.00 200.00 200.00 INTERIOR LOT RR 1,800.00 A1 600.00 BARANGAY: HALANG 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BRIDGE WATER REALTY RR 2,250.00 EL DANDA SUBD RR 2,500.00 2,000.00 1,000.00 650.00 GARDE SUBD RR 2,500.00 1,700.00 700.00 600.00 LAKEVIEW SUBD RR 2,250.00 1,800.00 800.00 600.00 L & E SUBD. I (LAZARO CPD.) RR 2,000.00 2,000.00 1,000.00 600.00 MA. SALOME SUBD. RR 2,125.00 MARCELINA VILLAGE RR 2,250.00 VILLA REMEDIOS RR 2,250.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 2,000.00 1,000.00 CR 5,000.00 3,000.00 1,500.00 1,000.00 I 2,250.00 1,500.00 750.00 GP 1,500.00 900.00 450.00 250.00 A50 800.00 400.00 200.00 80.00 INTERIOR LOT RR 1,800.00 A1 640.00 BARANGAY: HORNALAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 400.00 200.00 85.00 80.00 GP 250.00 100.00 50.00 50.00 A50 200.00 100.00 15.00 10.00 INTERIOR LOT RR 320.00 A1 160.00 BARANGAY: KAY ANLOG 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 600.00 200.00 90.00 80.00 CR 1,000.00 I 1,000.00 GP 300.00 100.00 50.00 50.00 A50 200.00 100.00 20.00 10.00 INTERIOR LOT RR 480.00 A1 160.00 BARANGAY: LA MESA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BAYVIEW VILLAS RR 2,000.00 CARMEL VALLEY RR 1,500.00 MA. MAKILING GARDEN RR 1,500.00 MA. MAKILING GREEN HTS. RR 2,000.00 VILLA DE CALAMBA RR 1,500.00 ALL OTHER STREETS ALONG THE ROAD RR 800.00 600.00 300.00 100.00 CR 2,500.00 I 800.00 GP 500.00 300.00 150.00 70.00 A50 350.00 100.00 50.00 15.00 INTERIOR LOT RR 700.00 A1 300.00 BARANGAY: LAGUERTA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 600.00 400.00 100.00 100.00 GP 250.00 100.00 65.00 65.00 A50 200.00 100.00 20.00 15.00 INTERIOR LOT RR 500.00 A1 160.00 BARANGAY: LAWA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ABCO INC. RR 2,800.00 DIONLINA HOMES RR 2,800.00 DON ABELARDO HOMES RR 2,800.00 MACBAN SUBD. RR 2,800.00 MALIGAYA VILLAGE RR 2,800.00 RODRIGUEZ SUBD. RR 2,800.00 2,000.00 950.00 ST. AUGUSTINE SUBD. RR 2,800.00 VILLA LOLITA RR 2,800.00 VILLA VALENTINA SUBD. RR 2,800.00 ALL OTHER STREETS ALONG THE ROAD RR 2,000.00 1,200.00 600.00 CR 5,000.00 I 2,000.00 1,000.00 350.00 GP 1,000.00 600.00 300.00 A50 600.00 300.00 150.00 INTERIOR LOT RR 1,800.00 A1 480.00 BARANGAY: LECHERIA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. CABILLO SUBD. RR 2,500.00 LAZARO CPD RR 2,700.00 2,000.00 500.00 LECHERIA HILLS RR 2,700.00 MACARIA CPD. RR 2,700.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 600.00 500.00 CR 3,500.00 2,000.00 750.00 750.00 I 2,500.00 GP 1,200.00 800.00 400.00 A50 800.00 400.00 200.00 INTERIOR LOT RR 1,800.00 A1 640.00 BARANGAY: LINGGA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. L & E SUBD. I (LAZARO CPD) RR 2,000.00 1,300.00 VILLANUEVA SUBD. RR 2,000.00 ALL OTHER STREETS RR 1,650.00 1,100.00 550.00 300.00 CR 2,700.00 1,800.00 750.00 350.00 I 900.00 GP 900.00 600.00 300.00 25.00 A50 400.00 300.00 150.00 10.00 INTERIOR LOT RR 1,320.00 A1 300.00 BARANGAY: LOOC 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. DONA PILAR SUBD. RR 2,000.00 LAKE HILLS SUBD. RR 2,000.00 VILLA ADELINA SUBD. RR 2,000.00 VILLA ISABEL RR 2,000.00 VILLA MARGARITA HTS. RR 2,000.00 ALL OTHER STREETS ALONG THE ROAD RR 1,050.00 700.00 350.00 200.00 CR 2,500.00 I 500.00 GP 500.00 500.00 250.00 50.00 A50 300.00 200.00 100.00 15.00 INTERIOR LOT RR 840.00 A1 240.00 BARANGAY: MABATO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 400.00 200.00 90.00 80.00 CR 800.00 I 200.00 GP 250.00 100.00 50.00 50.00 A50 200.00 100.00 15.00 5.00 INTERIOR LOT RR 320.00 A1 160.00 BARANGAY: MAJADA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. CARMEL VILLAGE SUBD.A RR 2,500.00 CARMEL VILLAGE SUBD.B RR 2,500.00 LA RESIDENCIA VIRGINIA RR 2,500.00 ALL OTHER STREETS ALONG THE ROAD RR 1,200.00 800.00 400.00 400.00 CR 4,000.00 I 800.00 500.00 150.00 GP 400.00 200.00 100.00 80.00 A50 200.00 100.00 65.00 20.00 INTERIOR LOT RR 1,000.00 A1 160.00 BARANGAY: MAKILING 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. RIDGEMONT SOUTH EXEC. VIL.B RR 3,000.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 750.00 400.00 CR 4,000.00 I 1,050.00 700.00 350.00 250.00 GP 800.00 500.00 250.00 100.00 A50 400.00 200.00 150.00 70.00 INTERIOR LOT RR 1,800.00 A1 320.00 BARANGAY: MAPAGONG 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. SOUTHERN PLAINS EXEC. RR 3,000.00 ALL OTHER STREETS ALONG THE ROAD RR 2,100.00 1,400.00 750.00 400.00 CR 3,500.00 I 1,650.00 1,100.00 550.00 GP 1,050.00 700.00 350.00 100.00 A50 600.00 300.00 200.00 70.00 INTERIOR LOT RR 1,680.00 A1 480.00 BARANGAY: MASILI 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 2,000.00 1,000.00 450.00 400.00 CR 2,700.00 1,800.00 900.00 900.00 I 600.00 GP 600.00 400.00 200.00 50.00 A50 200.00 100.00 75.00 30.00 INTERIOR LOT RR 1,600.00 AI 160.00 BARANGAY: MAUNONG 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 1,200.00 300.00 150.00 100.00 CR 1,800.00 I 400.00 GP 400.00 200.00 75.00 65.00 A50 200.00 100.00 30.00 15.00 INTERIOR LOT RR 1,000.00 A1 160.00 BARANGAY: MAYAPA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. CALAMBA HILLS A RR 2,500.00 2,000.00 900.00 500.00 DOCTORA CPD. RR 3,000.00 MA. LEONORA SUBD. RR 3,000.00 MARYLAND CPD. RR 3,000.00 MENESES SUBD. RR 3,000.00 SALCEDO CPD. RR 3,000.00 ST. CHRISTOPHER RR 3,000.00 2,000.00 750.00 ST. MICHAEL SUBD. RR 3,000.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 800.00 CR 6,000.00 2,000.00 1,100.00 800.00 I 1,800.00 1,200.00 500.00 250.00 GP 1,200.00 800.00 400.00 120.00 A50 675.00 450.00 200.00 25.00 INTERIOR RR 1,800.00 BARANGAY: OLANGO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS RR 400.00 400.00 CR 800.00 I 500.00 GP 250.00 200.00 A50 200.00 100.00 INTERIOR LOT RR 320.00 A1 160.00 BARANGAY: PACIANO RIZAL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ATDRMAM SUBD. RR 2,625.00 DINULOS SUBD. RR 2,625.00 MARIVEL VILLAGE (MARIBEL) RR 2,625.00 1,750.00 600.00 MODERN VILLAGE RR 2,625.00 1,750.00 600.00 NEW CANLUBANG SUBD. RR 2,625.00 RIZAL VILLAGE RR 2,625.00 1,750.00 600.00 SAN ANTONIO VILLAGE RR 2,625.00 1,750.00 600.00 ST. CHRISTOPHER I RR 2,625.00 ALL OTHER STREETS ALONG THE ROAD RR 2,250.00 1,500.00 800.00 CR 10,000.00 2,000.00 1,000.00 800.00 I 2,500.00 1,200.00 400.00 400.00 GP 1,000.00 600.00 300.00 250.00 A50 600.00 400.00 200.00 180.00 INTERIOR LOT RR 1,800.00 A1 500.00 BARANGAY: PALINGON 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 1,500.00 1,000.00 500.00 450.00 CR 2,000.00 I 800.00 GP 800.00 500.00 250.00 100.00 A50 360.00 180.00 80.00 80.00 INTERIOR LOT RR 1,200.00 A1 290.00 BARANGAY: PALO ALTO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. PALO-ALTO HIGHLAND A RR 2,000.00 PALO-ALTO HIGHLAND B RR 2,000.00 ALL OTHER STREETS ALONG THE ROAD RR 1,200.00 800.00 300.00 100.00 CR 2,500.00 I 400.00 GP 400.00 300.00 150.00 65.00 A50 200.00 120.00 30.00 20.00 INTERIOR LOT RR 1,000.00 A1 160.00 BARANGAY: PANSOL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ABC DEV'T. CORP. RR 2,700.00 BARRETTO SUBD. RR 2,700.00 1,800.00 750.00 500.00 BELLBART SUBD. RR 3,000.00 COUNTRYSIDE HOMES RR 3,000.00 EKSON SUBD. RR 2,700.00 H & M SUBD. RR 3,000.00 JELL CPD. RR 2,700.00 L AND D SUBD RR 2,700.00 2,000.00 950.00 450.00 LAGO VISTA EXEC. VILLE RR 3,000.00 MAHARLIKA SUBD. RR 2,700.00 1,800.00 650.00 500.00 MIRAMONTE SUBD. (MIRAMONTE RESORT VIEW) RR 3,000.00 2,000.00 1,000.00 600.00 N. DONATO SUBD. RR 2,700.00 NORVILLE SUBD. RR 3,000.00 2,000.00 800.00 450.00 PERPETUAL HELP SUBD. RR 3,000.00 2,000.00 800.00 600.00 SOLEMAR DEL SOL RR 3,000.00 STA. CECILIA A RR 3,000.00 VILLA PANSOL RR 2,700.00 2,000.00 950.00 450.00 VILLA PILAR RR 2,700.00 2,000.00 750.00 450.00 VILLA TERESITA RR 2,700.00 2,000.00 1,000.00 450.00 ALL OTHER STREETS ALONG THE ROAD RR 3,000.00 2,000.00 1,150.00 CR 6,000.00 3,000.00 1,350.00 1,000.00 I 2,500.00 1,500.00 700.00 GP 1,800.00 1,200.00 600.00 A50 900.00 600.00 300.00 80.00 INTERIOR LOT RR 2,400.00 A1 720.00 BARANGAY: PARIAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BORJA-TORRES SUBD. RR 3,000.00 FARCON SUBD. RR 3,000.00 LANDMARK SUBD. RR 3,000.00 LAZARO CPD RR 3,000.00 2,000.00 800.00 MANOTO-MENESES SUBD. RR 3,000.00 MARC VILLE SUBD. RR 3,000.00 STA.CECILIA SUBD.B RR 3,000.00 ST. JOHN HOMES SUBD. RR 3,000.00 E & H CPD. (TNH CPD.) RR 3,000.00 2,000.00 800.00 500.00 TRANS STAR CPD. RR 3,000.00 VILLA CARPIO CPD RR 3,000.00 2,000.00 800.00 600.00 VILLA VALENTINA RR 4,000.00 2,000.00 800.00 600.00 ALL OTHER STREETS ALONG THE ROAD RR 3,000.00 2,000.00 1,350.00 CR 10,000.00 3,500.00 1,700.00 1,200.00 I 2,700.00 1,800.00 800.00 GP 2,250.00 1,500.00 750.00 300.00 A50 900.00 600.00 300.00 200.00 INTERIOR LOT RR 2,400.00 A1 720.00 BARANGAY: PRINZA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. VILLA LA PRINZA RR 1,500.00 ALL OTHER STREETS ALONG THE ROAD RR 1,000.00 500.00 250.00 100.00 CR 2,000.00 I 500.00 GP 500.00 200.00 100.00 65.00 A50 300.00 120.00 45.00 15.00 INTERIOR LOT RR 800.00 A1 240.00 BARANGAY: PUNTA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 1,000.00 500.00 CR 1,500.00 I 500.00 GP 500.00 200.00 A50 300.00 120.00 INTERIOR LOT RR 800.00 A1 240.00 BARANGAY: PUTING LUPA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 1,000.00 350.00 100.00 80.00 CR 1,500.00 I 500.00 GP 500.00 160.00 60.00 50.00 A50 300.00 80.00 INTERIOR LOT RR 800.00 A1 240.00 BARANGAY: REAL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ATCI HEIGHTS SUBD. RR 4,000.00 ATDRMAN SUBD RR 3,000.00 1,600.00 700.00 450.00 CROSSING ALONG THE ROAD RR 20,000.00 11,000.00 CR 25,000.00 14,000.00 CUERVO VILLE SUBD. I&II RR 4,000.00 EL REAL CPD. RR 4,000.00 GREENLANE NORTH SUBD. RR 4,000.00 MANOTO-MALIHAN SUBD. RR 4,000.00 RIZAL PARK RR 5,000.00 ALL OTHER STREETS ALONG THE ROAD RR 2,700.00 1,800.00 800.00 CR 6,000.00 2,600.00 1,100.00 I 2,500.00 1,500.00 550.00 GP 1,200.00 600.00 300.00 75.00 A50 800.00 400.00 150.00 320.00 INTERIOR LOT RR 2,160.00 A1 640.00 BARANGAY: SAIMSIM 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ACACIA HOMES RR 2,000.00 ALL OTHER STREETS ALONG THE ROAD RR 1,200.00 650.00 180.00 80.00 CR 2,500.00 I 1,250.00 GP 500.00 240.00 90.00 50.00 A50 300.00 90.00 30.00 15.00 INTERIOR LOT RR 960.00 A1 240.00 BARANGAY: SAMPIRUHAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. CARDINAL VILLAGE RR 2,000.00 1,250.00 500.00 450.00 FAMILY VILLAGE RR 2,000.00 1,250.00 500.00 450.00 MOUNT ROYALE RR 2,000.00 ALL OTHER STREETS ALONG THE ROAD RR 1,500.00 1,000.00 500.00 CR 4,000.00 I 750.00 GP 750.00 500.00 250.00 80.00 A50 200.00 100.00 50.00 50.00 INTERIOR LOT RR 1,200.00 A1 160.00 BARANGAY: SAN CRISTOBAL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BEL FLOR SUBD. RR 2,700.00 FARCONVILLE SUBD. I & II RR 2,700.00 RICO MULTI-VENTURES I RR 2,700.00 SC GARDEN HOMES RR 2,700.00 SUNRISE SUBD. RR 2,700.00 ALL OTHER STREETS ALONG THE ROAD RR 2,000.00 1,000.00 500.00 CR 3,500.00 I 1,200.00 GP 1,200.00 800.00 400.00 220.00 A50 600.00 400.00 180.00 150.00 INTERIOR LOT RR 1,600.00 A1 480.00 BARANGAY: SAN JOSE 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALBERTO SUBD. RR 2,700.00 JENEL SUBD. RR 2,700.00 LAUREOLA SUBD RR 2,700.00 1,800.00 900.00 600.00 ALL OTHER STREETS ALONG THE ROAD RR 2,400.00 1,600.00 800.00 CR 6,000.00 2,200.00 1,100.00 1,000.00 I 1,500.00 GP 1,500.00 1,200.00 600.00 200.00 A50 875.00 700.00 350.00 150.00 INTERIOR LOT RR 1,920.00 A1 700.00 BARANGAY: SAN JUAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 2,000.00 1,200.00 600.00 450.00 CR 6,000.00 2,000.00 950.00 600.00 I 1,200.00 GP 1,200.00 800.00 400.00 120.00 A50 800.00 400.00 200.00 90.00 INTERIOR LOT RR 1,600.00 A1 640.00 BARANGAY: SIRANG LUPA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 1,200.00 600.00 300.00 100.00 CR 1,800.00 I 800.00 500.00 150.00 GP 400.00 200.00 100.00 70.00 A50 200.00 100.00 60.00 20.00 INTERIOR LOT RR 1,000.00 A1 160.00 BARANGAY: SUCOL 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. BUENSUCESO RESORT HOMES A RR 2,700.00 BUENSUCESO RESORT HOMES B RR 2,500.00 DIAMOND SPRING SUBD. RR 2,700.00 EVERGREEN LAG. ESTATE A RR 2,700.00 EVERGREEN LAG. ESTATE B RR 2,500.00 SHANGRILA VILLAGE RR 3,500.00 1,800.00 750.00 ALL OTHER STREETS ALONG THE ROAD RR 2,000.00 900.00 450.00 400.00 CR 2,500.00 1,500.00 750.00 700.00 I 600.00 GP 600.00 300.00 150.00 50.00 A50 200.00 100.00 50.00 30.00 INTERIOR RR 1,800.00 A1 160.00 BARANGAY: TULO 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. GLENNWOOD PARK SUBD. RR 3,200.00 GOLDEN MATRIX EXEC. RR 3,200.00 GREEN MEADOWS RR 3,000.00 HOMELAND (VILLA ORION) RR 3,200.00 LAGUNA BAYVIEW HOMES RR 3,000.00 LAGUNA HILLS RR 3,200.00 MAKILING HILLS RR 3,200.00 RIDGEMONT SOUTH EXEC. RR 3,200.00 ALL OTHER STREETS ALONG THE ROAD RR 2,700.00 1,800.00 750.00 400.00 CR 4,000.00 I 2,250.00 1,500.00 500.00 2.50 GP 1,200.00 800.00 400.00 100.00 A50 700.00 400.00 200.00 70.00 INTERIOR LOT RR 2,160.00 A1 560.00 BARANGAY: TURBINA 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ALL STREETS ALONG THE ROAD RR 2,250.00 1,500.00 750.00 250.00 CR 5,000.00 I 1,800.00 1,000.00 350.00 180.00 GP 1,200.00 500.00 250.00 60.00 A50 800.00 400.00 150.00 25.00 INTERIOR LOT RR 1,800.00 A1 640.00 BARANGAY: UWISAN 3RD REV. 2ND REV. 1ST REV. INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. ZV/SQ.M. FAULMINO SUBD. RR 1,000.00 ALL OTHER STREETS ALONG THE ROAD RR 700.00 500.00 270.00 150.00 CR 1,200.00 I 300.00 GP 300.00 200.00 120.00 20.00 A50 200.00 100.00 40.00 10.00 INTERIOR LOT RR 600.00 A1 160.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RD NO. 56 CALAMBA, LAGUNA 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 ADJACENT 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 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. 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.