Definition of Terms and Classification of Legend

August 17, 2012 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 73 - SAN JOSE IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF ANINI-Y BARBAZA, BELISON, BUGASONG, CALUYA, CULASI, HAMTIC, LAUA-AN, LIBERTAD, PANDAN, PATNONGON, SAN REMIGIO, SAN JOSE, SEBASTE, SIBALOM, TIBIAO, TOBIAS FORNIER (DAO) AND VALDERRAMA, PROVINCE OF ANTIQUE WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 73-SAN JOSE, ANTIQUE FOR INTERNAL REVENUE TAX PURPOSES TABLE OF CONTENTS The Executive Committee The Technical Committee and The Consultants The Secretariat The Sub-Technical Committee and The Representative of Private Sectors and The Municipal Assessors Classification Legend Municipality of Anini-y Barangay Poblacion Barangays Bayo Grande, Bayo Pequeo, Butuan, Casay, Casay Viejo, Iba, Igbarabatuan, Lisub A, Lisub B, Mabuyong, Magdalena, Nato, Sagua, Salvacion, San Francisco, San Roque, Talisayan Barangays Igpalge, Igtumaron, Nasuli C, San Ramon, Tagaytay Municipality of Barbaza Barangay Poblacion Barangays Bahuyan, Beri, Binangbang Centro, Binanu-an, Capoyuan, Cubay, Gua, Igpalge, Ipil, Jinalinan, Lisub, Magtulis, Palma, Yapo Barangays Baghari, Biga-a, Binangbang, Cadiao, Calapadan, Embrangga-an, Esparar, Idao, Integasan, Igtunarum, Lanas, Langcaon (Evelio Javier) Lombuyan, Mablad, Marigne, Mayabay, Mayos, Nalusdan, Narirong, San Antonio, San Ramon, Soligao, Tabongtabong, Tig-Alaran Municipality of Belison Barangay Poblacion Barangays Borocboroc, Concepcion, Delima, Ipil, Maradiona, Rombang, Salvacion, Sinaja Barangays Buenavista, Mohon Municipality of Bugasong Barangays Centro Ilaya (POB), Centro Ilawod (POB), and Centro Pojo (POB) Barangays Bagtason, Camangahan, Cubay North, Cubay South, Guija, Igbalangao, Ilaures, Jinalinan, Lacayon, Paliwan, Sabang West, Tagudtud North, Tagudtud South, Talisay, Tica, Zaragoza Barangays Anilawan, Arangote, Igsoro, Maray, Pangalcagan, Sabang East, Tono-An, Yapu Municipality of Caluya Barangay Poblacion Barangays Bacong, Banago, Bonbon, Dawis, Dionela, Harigue, Hininga-an, Imba, Masanag, Sabang, Salamento, Sibay, Sibato, Sibolo Barangays Alegria, Semirara, Tinogboc Municipality of Culasi Barangays Centro Norte (POB), Centro Poblacion and Centro Sur (POB) Barangays Alojipan, Batbatan Island, Buenavista, Flores, Magsaysay (BALUA), Malalison Island, Maniguin, Osorio, Paningayan, Salde, San Luis, San Pascual, San Vicente, Simbola, Tinabusan, Tomao, Valderama Barangays Bagacay, Balac-Balac, Batonan Norte, Batonan Sur, Bita, Bitadton Norte, Bitadton Sur, Buhi, Camancijan, Caridad, Carit-an, Condes, Esperanza, Fe, Jalandoni, Janlagasi, Lamputong, Lipata, Malacaang, Naba, San Antonio, San Gregorio, San Juan, Tigbobolo Municipality: Hamtic Barangays Poblacion 1, 2, 3, 4, and 5 Barangays Apdo, Asluman, Calacja I, Calacja II Caromangay, Fabrica, Igbucagay Barangays Banawon, Bia-An, Bongbongan I, Bongbongan II, Bongbongan III, Botbot, Budbudan, Buhang, Calala, Cantulan, Caridad, Casalngan, Dangcalan, Del Pilar, Funda, General Fullo (TINA), Gov. Evelio B. Javier (LANAG), Guintas, Igbical, Inabasan, Ingwan-Batangan, La Paz, Linaban, Malandog, Mapatag, Masanag, Nalihawan, Pamandayan (BOBOT), Pasu-Jungao, Piape I, Piape II, Piape III, Pili 1, Pili 2, Pili 3, Pu-ao, Suloc, Villavert-Jimenez Municipality of Laua-An Barangay Poblacion (Centro) Barangays Bagongbayan, Banban, Cabariwan, Cadajug, Casit-an, Guisijan, Igtadiao, Intao, Lindero, Liya-Liya, Loon, Lugta, Mauno, Oloc, Omlot Barangays Bongbongan, Canituan, Capnayan, Guiamon, Guinbanga-an, Jaquikican, Jinalinan, Lactudan, Latazon, Laua-an, Liberato, Lupa-an, Maybunga, Magyapo, Maria, Necesito (Paniatan), Pandanan, Paningayan, Pascuala, San Ramon, Santiago, Tibacan, Tigunhao, Virginia Municipality of Libertad Barangays Centro Este (POB) and Centro West (POB) Barangays Barusbus, Igcagay, Taboc, Union Barangays Bulanao, Cubay, Maramig, Paz Barangays Codiong, Inyawan, Panangkilon Barangays Lindero, Pajo, Pucio, San Roque, Tinigbas Barangay Tinindugan Municipality of Pandan Barangays Centro Norte (POB) and Centro Sur (POB) Barangays Bagumbayan, Baybay, Buang, Cabugao, Carmen, Dionela, Dumrog, Idiacacan, Fragante, Nauring, San Andres, Santa Fe, Talisay Barangays Aracay, Badiangan, Botbot, Candari, Duyong, Guia, Jinalinan, Luhod-Bayang, Maadios, Mag-Aba, Napuid, Patria, Perfecta, San Joaquin, Santa Ana, Santa Cruz, Santo Rosario, Tingib, Zaldivar Municipality of Patnongon Barangay Poblacion Barangays Amparo, Apgahan, Aureliana, Carit-an, Igbarawan, Igbobon, Larioja, Mabasa, Magsaysay, Padang Barangays San Rafael, Tamayoc, Villa Crespo Barangays Badiangan, Macarina, Pandanan, Samalague, Villa Cruz Barangays Alvaniz, Bernaldo A. Julagting (Bitas), Cuyapiao, Gella, Igburi, Magarang Patlabawon, Quezon, Salaguiawan, Tigbalogo, Tobias Fornier, Villa Elio, Villa Flores, Villa Laua-an, Villa Sal, Villa Salomon, Vista Alegre Municipality: San Remigio Barangay Poblacion (Calag-itan) Barangays Agricula, Alegria, Sumaray Barangays Bagumbayan, Baladjay, Barangbang, Bulan-Bulan, Bugo, Cabiawan, Cabunga-an, Cadolonan, Carawisan I, Carawisan II, Carmelo I, Carmelo II, Iguirindon, Insubuan, Lapak, La Union, Lumpatan, Magdalena, Maragubdub, Nagbangi I (Amatong), Nagbangi II, Nasuli, Osorio I, Osorio II, Orquia (Igcatumbal), Panpanan I, Panpanan II, Ramon Magsaysay, Rizal, San Rafael, Sinundulan, Vilvar, Walker Barangays Aningalan, Atabay, Banbaban, Bawang, Gen. Fullon, Gen. Luna, Trinidad, Tubudan Municipality of San Jose Barangay Barangay 1 (POB) Barangay Barangay 2 (Bantayan) Barangay Barangay 3 (Comon) Barangay Barangay 4 (POB) Barangay Barangay 5 (POB) Barangay Barangay 6 (POB) Barangay Barangay 7 (POB) Barangay Barangay 8 (POB) Barangay Atabay Barangay Badiang Barangay Bariri Barangay Bugarot (Catungan-Bugarot) Barangay Cansadan-Tubudan Barangay Durog Barangay Funda-Dalipe Barangay Igbonglo Barangay Inabasan Barangay Madrangca Barangay Magcalon Barangay Malaiba Barangay Maybato Norte Barangay Maybato Sur Barangay Mojon Barangay Pantao Barangay San Angel Barangay San Fernando Barangay San Pedro Barangay Supa Municipality of Sebaste Barangay Poblacion Barangays Abiera, Aguila, Aras-Asan, Bacalan, Callan, Idio, Nauhon Barangay Alegre, P. Javier Municipality: Sibalom Barangay District I, II, III and IV (POB) Barangays Alangan, Bari, Biga-a, Bongsod, Bontol, Cabariuan, Catmon, Catungan I, II, III, IV, Cubay-Napultan, Cubay-Sermon, Egana, Esperanza I, II, III, Igdalaquit, Iglanot, Ilabas, Insarayan, Lacaron, Majon, Nagdayao, Nazareth, Odiong, Olaga, Pangpang, Pantao, Pasong, Pis-anan, Rombang, San Juan, Sido, Solong, Tigbalua I, Tigbalua II, Villahermosa, Villar Barangays Bongbongan I, Bongbongan II, Bugnay, Bulalacao, Cabanbanan, Cabladan, Cadoldolan, Calog, Calo-oy, Igdagmay, Igpanolong, Igparas, Igsuming, Igcococ, Imparayan, Inabasan, Indag-an, Initan, Lagdo, Lambayagan, Luna, Luyang, Maasin, Mabini, Millamena, Panlagangan, Salvacion, Tabongtabong, Tulatula, Tig-ohot, Tordesillas, Valentin, Grasparil (Bad-as) Villafont Municipality of Tibiao Barangay Poblacion Barangays Amar, Importante, Lapaz, Malabor, Martinez, Natividad, San Francisco Norte, San Francisco Sur, San Isidro, Santa Ana, Santa Justa, Santo Rosario Barangays Alegre, Bandoja (Lupa-an), Castillo, Esparagoza, Pitac, Salazar, Tigbaboy, Tuno Municipality of Tobias Fornier (DAO) Barangays Poblacion Norte and Poblacion Sur Barangays Abaca, Aras-Asan, Arobo, Atabay, Bagumbayan, Balud, Cato-ogan, Diclum, Fatima, Igdalaguit, Igdanlog, Masayo, Opsan (San Jose), Paciencia, Villaflor, Ysulat Barangays Atiotes, Balloscas, Barasanan A Barasanan B, Barasanan C, Bariri, Camandagan, Danawan, Gamad (Igdamacio), Igbalogo, Igbangcal A, Igbangcal B, Igbangcal C, Igcabuad, Igcadac, Igcado, Igcalawagan, Igcapuyas, Igcasicad (San Pedro), Igdurarog, Igtugas, Lawigan, Lindero, Manaling (Cataan), Nagsubu-an, Nasuli-a (San Ramon), Portillo, Quezon, Samalague (Santa Maria), Santo Tomas, Tacbuyan, Tene Municipality of Valderrama Barangay Poblacion Barangays Alon, Bakiang, Binanogan, Borocboroc, Buluangan II, Cananghan, Cansilayan, Culyat, Iglinab, Manlacbo, San Agustin Barangays Bugnay, Buluangan I, Bunsod, Busog, Canipayan, Igmasandig, Lublub, Pandanan, Tigmamale Barangay Takas (POB) Barangay: Ubos (POB) Certain Guidelines Executive Committee on Real Property Valuation Revenue District Office No. 73-San Jose, Antique PURSUANT TO DEPARTMENT ORDER NO. 6-2010 DATED MARCH 12, 2010 CHAIRMAN : Romulo L. Aguila, Jr. OIC-Regional Director RR No. 11-Iloilo City MEMBERS : Ms. Rosemarie M. Bermejo Head Planning Registration and Licensing Division Housing and Land Use Regulatory Board (HLURB) Dir. Melba B. Sullivan OIC-Regional Director Bureau of Local Government Finance (BLGF) Ms. Valerie Maravilla President Chamber of Real Estate Builders Association (CREBA) Technical Committee on Real Property Valuation Revenue District Office No. 73-San Jose, Antique PURSUANT TO DEPARTMENT ORDER NO. 6-2010 DATED MARCH 12, 2010 CHAIRMAN : Ma. Gracia B. Javier Assistant Regional Director RR No. 11-Iloilo City MEMBERS : Mr. Jose Leo A. Casibual Administrative Officer Land Registration Authority (LRA) Atty. Jeanette A. Ong President Iloilo Realtor's Board Engr. Isagani J. Jalbuena Project Manager National Housing Authority (NHA) Mr. Felixberto Peaflorida Assistant Provincial Assessor Iloilo Provincial Assessor's Office Ms. Ma. Luz Ysatam Chief, Community Relations National Housing Authority (NHA) Sub-Technical Committee on Real Property Valuation Revenue District Office No. 73-San Jose, Antique PURSUANT TO DEPARTMENT ORDER NO. 6-2010 DATED MARCH 12, 2010 CHAIRMAN : Ursula Velasquez Equia Revenue District Officer RDO No. 73-San Jose Antique VICE CHAIRMAN : Nemesia G. Diano Assistant Revenue District Officer RDO No. 73-San Jose Antique MEMBERS : Eddie R. Galero Bank Appraiser-DBP Antique Juanito D. Magbanua Bank Appraiser-PNB Antique Javner D. Abao Municipal Assessor-Anini-y Corazon T. Abalado Municipal Assessor-Barbaza Hilson A. Pido Municipal Assessor-Belison Pablo B. Jacaba, Jr. Municipal Assessor-Bugasong Redante C. Dioso, Sr. Municipal Assessor-Caluya Celestina Gelindon Municipal Assessor-Culasi Cipriano I. Osunero Municipal Assessor-Hamtic Edgar B. Noble Municipal Assessor-Laua-an Irma U. Amerila Municipal Assessor-Libertad Engr. Aristotle Pandungan Municipal Assessor-Pandan Joyce C. Pachoco Municipal Assessor-Patnongon Marife V. Tordesillas Municipal Assessor-San Jose de Buenavista Editha D. Villasor Municipal Assessor-San Remigio Ferdinand O. Conanan Municipal Assessor-Sebaste Wilma H. Otanes Municipal Assessor-Sibalom June Aura O. Escalona Municipal Assessor-Tibiao Alex M. Osumo Municipal Assessor-Tobias Fornier Renato M. Daleno Municipal Assessor-Valderrama 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. Must not be less than 5,000 square meters. Condominium Is an Interest in Real Property Consisting of a Separate Interests in a Unit in a Residential, Industrial or Commercial Building or in an Industrial Estate and a Undivided Interests in Common Directly and Indirectly, in the Land or the Appurtenant Interest of their Respective Units in the Common Areas. 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 A Agricultural Land GL Government Land GP General Purposes I Industrial X Institutional 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 Zacate A47 Vegetable Land A48 Coffee A49 Mountainous/Hilly Areas A50 Other Agricultural Lands Certain Guidelines in the Implementation of Zonal Valuation of Real Properties for RDO No. 73 - San Jose, Antique 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.