Definition of Terms, Classification of Legend & Agricultural Lands

September 4, 2012 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 74 IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF ILOILO (3RD REVISION); MUNICIPALITIES WITHIN THE PROVINCE OF ILOILO: LEGANES, OTON, PAVIA AND SAN MIGUEL (2ND REVISION); ALIMODIAN, CABATUAN, GUIMBAL, IGBARAS, LEON, MAASIN, MIAGAO, SAN JOAQUIN, SANTA BARBARA, TIGBAUAN AND TUBUNGAN (1ST REVISION); MUNICIPALITIES WITHIN THE PROVINCE OF GUIMARAS: BUENAVISTA, JORDAN, NUEVA VALENCIA, SAN LORENZO AND SIBUNAG (1ST REVISION) WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 74 ILOILO CITY FOR INTERNAL REVENUE TAX PURPOSES TABLE OF CONTENTS The Executive Committee The Technical Committee, Consultants and Secretariat The Sub Technical Committee and The Representative of Private Sectors and The Municipal Assessors Classification Legend Iloilo City (3rd revision) Barangay Abeto Mirasol Taft South (Quirino Abeto) (Formerly Abeto Mirasol) Barangay Aguinaldo Barangay Airport (Tabucan Airport) Barangay Alalasan Lapuz (Alalasan) Barangay Arguelles Barangay Arsenal Aduana (Arsenal) Barangay Bakhaw Barangay Balabago Barangay Balantang Barangay Baldoza Barangay Bantud Barangay Banuyao Barangay Baybay Tanza Barangay Benedicto (Jaro) Barangay Bito-on Barangay Bolilao Barangay Bonifacio (Arevalo) Barangay Bonifacio Tanza Barangay Buhang (Formerly Buhang (Jaro)) Barangay Buhang Taft North (Formerly Buhang (Mandurriao)) Barangay Buntatala Barangay Burgos-Mabini-Plaza (Formerly Burgos (La Paz)) Barangay Caingin (Kaingin) Barangay Calahunan (Calajunan) Barangay Calaparan Barangay Calubihan Barangay Calumpang Barangay Camalig Barangay Cochero Barangay Compania Barangay Concepcion-Montes (Formerly Concepcion) Barangay Cuartero Barangay Cubay Barangay Danao Barangay De la Rama Barangay Delgado-Jalandoni-Bagumbayan (Formerly Bagumbayan) Barangay Democracia Barangay Desamparados Barangay Divinagracia Barangay Don Esteban-Lapuz (Formerly Don Esteban) Barangay Dulonan Barangay Dungon (Formerly Dungon (Mandurriao)) Barangay Dungon A Barangay Dungon B Barangay East Baluarte Barangay East Timawa (North Timawa) Barangay Ed Ganzon Barangay El 98 Castilla (Formerly Claudio Lopez) Barangay Fajardo Barangay Flores Barangay General Hughes-Montes (Formerly Gen. Hughes) Barangay Gloria Barangay Gustilo Barangay Guzman-Jesena Barangay Habog-Habog Salvacion (Formerly Salvacion) Barangay Hibao-an Norte (Formerly San Isidro (Mandurriao)) Barangay Hibao-an Sur (Hibao-an) Barangay Hinactacan Barangay Hipodromo Barangay Inday Barangay Infante Barangay Ingore Barangay Jalandoni Estate-Lapuz (Formerly Jalandoni Estate) Barangay Jalandoni-Wilson (Formerly Wilson) Barangay Javellana Barangay Jereos Barangay Kahirupan Barangay Kasing-kasing Barangay Katilingban Barangay Kauswagan Barangay Laguda Barangay Lanit Barangay Lapuz Norte Barangay Lapuz Sur (Rizal Lapuz) Barangay Legaspi dela Rama (Legaspi) Barangay Liberation Barangay Libertad-Lapuz (Formerly Libertad (La Paz)) Barangay Libertad Santa Isabel (Formerly Libertad (Jaro)) Barangay Loboc-Lapuz (Formerly Loboc) Barangay Lopez Jaena (Jaro) Barangay Lopez Jaena Norte (Formerly Lopez Jaena Norte (La Paz)) Barangay Lopez Jaena Sur (Formerly Lopez Jaena Sur (La Paz)) Barangay Luna (Jaro) Barangay Luna (La Paz) Barangay M.V. Hechanova (Formerly Hechanova) Barangay Mabolo-Delgado (Formerly Mabolo) Barangay MacArthur (Formerly Mc Arthur) Barangay Magdalo Barangay Magsaysay (Formerly Magsaysay (Iloilo City)) Barangay Magsaysay Village Barangay Malipayon-Delgado (Formerly Malipayon) Barangay Mansaya-Lapuz (Formerly Mansaya) Barangay Marcelo H. del Pilar (Formerly M. H. del Pilar (Jaro)) Barangay Maria Clara Barangay Maria Cristina Barangay Mohon Barangay Molo Boulevard Barangay Monica Blumentritt (Formerly Monica) Barangay Montinola Barangay Muelle Loney-Montes (Formerly Muelle Loney) Barangay Nabitasan Barangay Navais Barangay Nonoy Barangay North Avancea Barangay North Baluarte Barangay North Fundidor Barangay North San Jose Barangay Obrero-Lapuz (Formerly Bo. Obrero) Barangay Oate de Leon Barangay Ortiz Barangay Osmena Barangay Our Lady of Fatima (Formerly Fatima) Barangay Our Lady of Lourdes Barangay Pale Benedicto Rizal (Mandurriao) (Formerly Pale) Barangay PHHC Block 17 (PHHC A) Barangay PHHC Block 22 NHA (PHHC B) Barangay Poblacion Molo Barangay President Roxas Barangay Progreso-Lapuz (Formerly Progreso) Barangay Punong-Lapuz (Formerly Punong) Barangay Quezon (Formerly Quezon (Arevalo)) Barangay Quintin Salas Barangay Railway (Formerly Railway (La Paz)) Barangay Rima-Rizal Barangay Rizal (La Paz) (Formerly Rizal) Barangay Rizal Estanzuela Barangay Rizal Ibarra Barangay Rizal Palapala I (Pala Pala 1) Barangay Rizal Palapala II (Pala Pala 2) Barangay Roxas Village Barangay Sambag Barangay Sampaguita Barangay San Agustin Barangay San Antonio Barangay San Felix Barangay San Isidro (La Paz) Barangay San Isidro (Jaro) Barangay San Jose (Jaro) Barangay San Jose (Arevalo) Barangay San Jose (City Proper) Barangay San Juan Barangay San Nicolas Barangay San Pedro (Jaro) Barangay San Pedro (Molo) Barangay San Rafael Barangay San Roque Barangay San Vicente Barangay Santa Cruz Barangay Santa Filomena Barangay Santa Rosa Barangay Santo Domingo Barangay Santo Nio Norte Barangay Santo Nio Sur Barangay Santo Rosario-Duran (Santo Rosario) Barangay Seminario (Burgos Jalandoni) (Formerly Seminario) Barangay Simon Ledesma Barangay Sinikway (Bangkerohan Lapuz) (Formerly Sinikway) Barangay So-oc Barangay South Baluarte Barangay South Fundidor Barangay South San Jose Barangay Ta-al Barangay Tabuc Suba (Jaro) Barangay Tabuc Suba (La Paz) Barangay Tabucan Barangay Tacas (Formerly Tacas (Jaro) Barangay Tagbac Barangay Tanza-Esperanza (Esperanza) Barangay Tap-oc Barangay Taytay Zone II Barangay Ticud (La Paz) Barangay Timawa Tanza I (Tanza Zone I) Barangay Timawa Tanza II (Tanza Zone II) Barangay Ungka Barangay Veterans Village TSAHIa Barangay Villa Anita Barangay West Habog-Habog Barangay West Timawa (South Timawa) Barangay Yulo Arroyo Barangay Yulo Drive (Yulo) Barangay Zamora-Melliza (Zamora) Municipality of Leganes (2nd revision) Barangay Poblacion All Other Barangays Barangay Buntatala Barangay Cagamutan Norte Barangay Cagamutan Sur Barangay Guihaman Barangay Bigke, Calaboa, Camangay, Cari Mayor, Cari Minor, Gua-an, Nabitasan, Napnud, San Vicente Municipality of Oton (2nd revision) Barangay East, North, South, West Poblacion All Other Barangays Barangay Abilay Norte, Abilay Sur, Alegre, Batuan Ilaud, Batuan Ilaya, Bita Norte, Bita Sur, Botong, Buray, Cabanbanan, Caboloan Norte, Caboloan Sur, Cadinglian, Cagbang, Calam-isan, Galang, Lambuyao, Mambog, Pakiad, Polo Maestra Bita, Rizal, Salngan, Sambaludan, Santa Clara, Santa Monica, Santa Rita, Tagbac Norte, Tagbac Sur, Trapiche, Tuburan, Turog-Turog Barangay San Antonio Barangay San Nicolas Municipality of Pavia (2nd revision) Barangay Purok I, II, III, IV (Poblacion) All Other Barangays Barangay Aganan Barangay Anilao Barangay Balabag Barangay Jibao-an Barangay Ungka I, Ungka II (Formerly Ungka) Barangay Amparo, Cabugao Norte, Cabugao Sur, Mali-ao, Pagsanga-an, Pal-agon, Pandac, Tigum Municipality of San Miguel (2nd revision) Barangay 1 to 16 (Poblacion) All Other Barangays Barangay Consolacion Barangay Igtambo Barangay San Antonio Barangay San Jose Barangay Santa Cruz Barangay Santa Teresa Norte Barangay Santa Teresa Sur Barangay Santo Angel Barangay Santo Nio Municipality of Alimodian (1st revision) Barangay Poblacion All Other Barangays Barangay Abang-Abang, Agsing, Atabay, Ba-ong, Bagsakan, Bagumbayan- Ilajas, Ban-ag, Bugang, Bulod, Cabacanan Proper, Cabacanan Rizal, Cagay, Coline, Coline-Dalag, Cunsad, Cuyad, Dalid, Dao, Gines, Ginomoy, Ingwan, Laylayan, Lico, Luan-luan, Malamboy-bondolan, Malamhay, Mambawi, Manasa, Manduyog, Pajo, Pian-dan Norte, Pian-dan Sur, Punong, Quinaspan, Sinamay, Sulong, Taban-Manguining, Tabug, Tarug, Tugaslon, Ubodan, Ugbo, Ulay-Bugang, Ulay-Hinablan, Umingan Barangay Baguingin-Lanot, Balabago, Bancal, Binalud, Buhay Municipality of Cabatuan (1st revision) Barangay Poblacion All Other Barangays Barangay Acao, Amurao, Anuang, Ayong, Balabag, Baluyan, Bulay, Cadoldolan, Cagban, Calawagan, Calayo, Gines Interior, Gines Patag, Guibuangan Tigbauan, Inabasan, Inaca, Inaladan, Ingas, Ito Norte, Ito Sur, Janipaan Central, Janipaan Este, Janipaan Oeste, Janipaan Olo, Jelicuon Lusaya, Jelicuon Montinola, Lag-an, Leong, Lutac, Maraguit, Morubuan, Pacatin, Pagotpot, Pamul-ogan, Pamuringao Garrido, Pamuringao Proper, Puyas, Sulanga, Tacdangan, Tigbauan Road, Tinio-an, Tupol Central, Tupol Este, Tupol Oeste, Tuy-an Barangay Amerang, Ayaman, Bacan, Banguit, Duyanduyan, Gaub, Manguna, Pungtod, Salacay, Tabucan, Talanghauan, Tiring Municipality of Guimbal (1st revision) Barangay Poblacion (Bagumbayan-Granada, Balantad C. Fruto, Burgos-Gengos, Generosa C. Colon, Gerado-Magsaysay, Gerona-Gimeno, Gotera, Libo-on- Gonzales, Pescadores, Rizal-Tuguisan, Torre Blanca-Blumentritt) All Other Barangays Barangay Anono-o, Bacong, Baras, Binanua-an, Bongol San Miguel, Bongol San Vicente, Bulad, Buluangan, Cabasi, Cabubugan, Calampitao, Camangahan, Igcocolo, Iyasan, Lubacan, Nahapay, Nalundan, Nanga, Nito-an Lupsag, Particion, Santa Rosa-Laguna, Sipitan Badiang Municipality of Igbaras (1st revision) Barangay Poblacion (Barangays 1 to 6) All Other Barangays Barangay Alameda, Amorogtong, Anilawan, Bagacay, Bagacayan, Bagay, Balibagan, Barasan, Binanua-an, Boclod, Buenavista, Buga, Bugnay, Calampitao, Cale, Catiringan, Corucuan, Igcabugao, Kinagdan, Lab-on, Igpigus, Igtalongon, Indaluyon, Jovellar, Lacay Dol-dol, Lumangan, Lutungan, Mantangon, Mulangan, Pasong, Passi, Pinaopawan, Riro-an, San Ambrosio, Santa Barbara, Signe, Tabiac, Talayatay, Taytay, Tigbanaba Municipality of Leon (1st revision) Barangay Poblacion All Other Barangays Barangay Agboy Norte, Agboy Sur, Agta, Ambulong, Anonang, Apian, Avanzada, Awis, Ayabang, Ayubo, Bacolod, Baje, Banagan, Barangbang, Barasan, Bayag Norte, Bayag Sur, Binolbog, Biri Norte, Biri Sur, Bobon, Bucari, Buenavista, Buga, Bulad, Bulwang, Cabolo-an, Cabunga-an, Cabutongan, Cagay, Camandag, Camando, Cananaman, Capt. Fernando, Carara- an, Carolina, Cawilihan, Coyugan Norte, Coyugan Sur, Danao, Dorog, Dusacan, Gines, Gumboc, Igcadios, Ingay, Isian Norte, Isian Victoria, Jamog Gines, Lampaya, Lanag, Lang-og, Ligtos, Lonoc, Magcapay, Maliao, Malublub, Manampunay, Marirong, Mina, Mocol, Nagbangi, Nalbang, Odong-Odong, Oluangan, Omambong, Paga, Pandan, Panginman, Paoy, Pepe, Salngan, Samlague, Siol Norte, Siol Sur, Tacuyong Norte, Tacuyong Sur, Tagsing, Talacuan, Ticuan, Tina-an Norte, Tina-an Sur, Tu-og, Tunguan CTcSIA Municipality of Maasin (1st revision) Barangay Poblacion: AGROCEL (Aguinaldo-Roxas-Celso-Mayor), DELCAR (Delgado-Cartegena), MARI (Mabini-Rizal), TTHTP (Taft-Thompson-Hughes- Del Pilar) All Other Barangays Barangay Abay, Abilay, Amerang, Bolo, Bug-ot, Bulay, Buntalan, Burak, Cabangcalan, Cabatac, Caigon, Cananghan, Canawili, Dagami, Daja, Dalusan, Inabasan, Layog, Linab, Liagan Calsada, Liagan Tacas, Miapa, Nagba, Nasaka, Nasuli, Panalian, Piandaan East, Piandaan West, Pispis, Punong, Santa Rita, Sinubsuban, Subog, Tigbauan, Trangka, Tubang, Tulahong, Tuy-an East, Tuy-an West, Ubian Barangay Bagacay East, Bagacay West, Magsaysay, Mandog, Naslo-Bucao, Siwalo Municipality of Miagao (1st revision) Barangay Poblacion (Baybay Norte, Baybay Sur, Bolho, Mat-y, Tacas, Ulbos Ilawod, Ulbos Ilaya) All Other Barangays Barangay Agdum, Aguiauan, Alimodias, Awang, Bacauan, Bacolod, Bagumbayan, Banbanan, Banga, Bangladan, Banuyao, Baraclayan, Bariri, Belen, Bolocaue, Buenavista Norte, Buenavista Sur, Bugtong Lumangan, Bugtong Naulid, Cabalaunan, Cabangcalan, Cabunotan, Cadoldolan, Cagbang, Caitib, Calagtangan, Calampitao, Cavite, Cawayanan, Cubay, Cubay Ubos, Dalije, Damilisan, Dawog, Diday, Dingle, Durog, Frantilla, Fundacion, Gines, Guibongan, Igbita, Igbugo, Igcabidio, Igcabito-on, Igcatambor, Igdalaquit, Igdulaca, Igpajo, Igpandan, Igpuro, Igpuro-Bariri, Igsoligue, Igtuba, Ilog-ilog, Indag-an, Kirayan Norte, Kirayan Sur, Kirayan Tacas, La Consolacion, Lacadon, Lanutan, Lumangan, Mabayan, Maduyo, Malagyan, Mambatad, Maninila, Maricolcol, Maringyan, Matalngon, Naclub, Nam-o Norte, Nam-o Sur, Narat-an, Narorogan, Naulid, Olango, Ongyod, Onop, Oya-oy, Uyungan, Palaca, Paro-on, Potrido, Pudpud, Pungtod Monteclaro, Pungtod Naulid, Sag- on, San Fernando, San Jose, San Rafael, Sapa (Miagao) Saring, Sibucao, Taal, Tabunacan, Tambong, Tan-agan, Tatoy, Ticdalan, Tig-Amaga, Tig-Apog- apog, Tigbagacay, Tiglawa, Tigmalapad, Tigmarabo, To-og, Tugura-ao, Tumagboc, Valencia, Wayang Municipality of San Joaquin (1st revision) Barangay Poblacion (Purok 1 to 5) All Other Barangays Barangay Amboyu-an, Andres Bonifacio, Antalon, Bad-as, Bagumbayan, Balabago, Baybay, Bayunan (Panday Oro), Bolbogan, Bonga, Bucaya, Bulho, Cadlum (Cadluman), Cadoldolan, Camaba-an, Camia, Cata-an, Crossing Dapuyan, Cubay, Cumarascas, Dacdacanan, Danawan, Doldol, Dongoc, Escalantera, Ginot-an, Guibongan Bayunan, Huna, Igbaje, Igbangcal, Igbinangon, Igburi, Igcabutong, Igcadlum, Igcaphang, Igcaratong, Igcondao, Igcores, Igdagmay, Igdomingding, Iglilico Igpayong, Jawod, Langca, Languanan, Lawigan, Lomboy, Lomboyan (Santa Ana), Lopez Vito, Mabini Norte, Mabini Sur, Manhara, Maninila, Masagud, Matambog, Mayunoc, Montinola, Nadsadan, Nagquirisan, Nagsipit, New Gumawan, Panatan, Pitogo, Qui-anan, Roma, San Luis, San Mateo Norte, San Mateo Sur, Santa Rita, Santiago, Sinogbuhan, Siwaragan, Talagutac, Tapikan, Taslan, Tiglawa, Tiolas, To-og, Torocadan, Ulay Municipality of Santa Barbara (1st revision) Barangay Poblacion (Zone I to VI) All Other Barangays Barangay Agusipan, Agutayan, Bagumbayan, Balabag, Balibagan Este, Balibagan Oeste, Ban-ag, Bantay, Barasan Este, Barasan Oeste, Binangkilan, Bitaog-Taytay, Bolong Este, Bolong Oeste, Buayahon, Buyo, Cabugao Norte, Cabugao Sur, Cadagmayan Norte, Cadagmayan Sur, Caf, Calaboa Este, Calaboa Oeste, Camambugan, Canipayan, Conaynay, Daga, Dalid, Duyanduyan, Gen. Martin T. Delgado, Guno, Inangayan, Jibao-an, Lacadon, Lanag, Lupa, Magancina, Malawog, Mambuyo, Manhayang, Miraga-Guibuangan, Nasugban, Omambog, Pal-agon, Pungsod, San Sebastian, Sangcate, Tagsing, Talanghauan, Talongadian, Tigtig, Tuburan, Tugas, Tungay Municipality of Tigbauan (1st revision) Barangay Poblacion (1 to 9) All Other Barangays Barangay Atabayan Barangay Baguingin Barangay Barroc (Guib) Barangay Buyu-an Barangay Namocon Barangay Parara Norte, Parara Sur Barangay Tan Pael Barangay Alupidian, Bagacay, Bagumbayan, Bangkal, Bantud, Barosong, Bayuco, Binaliuan Mayor, Binaliuan Menor, Bitas, Buenavista, Bugasongan, Canabuan, Cansilayan, Cordova Norte, Cordova Sur, Danao, Dapdap, Dorong- an, Guisian, Isawan, Isian, Jamog, Lanag, Linobayan, Lubog, Nagba, Napnapan Norte, Napnapan Sur, Olo Barroc, San Rafael, Sermon, Sipitan, Supa, Taro Municipality of Tubungan (1st revision) Barangay Poblacion (Zone 1 to 3) All Other Barangays Barangay Adgao, Ago, Ambarihon, Ayubo, Bacan, Badiang, Bagunanay, Balicua, Bantayanan Batga, Bato, Bikil, Boloc, Bondoc, Borong, Buenavista, Cadabdab, Daga-ay, Desposorio, Igdampog Norte, Igdampog Sur, Igpaho, Igtuble, Ingay, Isauan, Jolason, Jona, La-ag, Lanag Norte, Lanag Sur, Male, Mayang, Molina, Morcillas, Nagba, Navillan, Pinamacalan, San Jose, Sibucauan, Singon, Tabat, Tagpu-an, Talento, Teniente Benito, Victoria Municipality of Buenavista, Guimaras (1st revision) Barangay Poblacion Barangay New Poblacion (Calingao) All Other Barangays Barangay Old Poblacion, Agsanayan, Avila, Bacjao (Calumingan), Banban, Cansilayan, Daragan, East Valencia, Getulio, Magsaysay, Montpiller, Navalas, Nazaret, Pina, Rizal, San Fernando, San Isidro, San Miguel, San Nicolas, San Pedro, San Roque, Sawang, Supang, Tacay, Taminla, Tanag, Tastasan, Tinadtaran, Umilig, Zaldivar Barangay Dagsa-an Barangay Mabini Barangay McLain Barangay Salvacion Barangay Santo Rosario Municipality of Jordan, Guimaras (1st revision) Barangay Poblacion All Other Barangays Barangay Alaguisoc Barangay Balcon Maravilla Barangay Balcon Melliza Barangay Bugnay Barangay Buluangan Barangay Espinosa Barangay Hoskyn Barangay Lawi Barangay Morobuan Barangay Ravena Norte Barangay Rizal Barangay San Miguel Barangay Santa Teresa Barangay Sinapsapan Barangay Tamborong West Municipality of Nueva Valencia, Guimaras (1st revision) Barangay Poblacion All Other Barangays Barangay Cabalagnan Barangay Calaya Barangay Canhawan Barangay Concordia Sur Barangay Dolores Barangay Guiwanon Barangay Igang Barangay Igdarapdap Barangay Lapaz Barangay Lanipe Barangay Lucmayan Barangay Magamay Barangay Napandong Barangay Oracon Sur Barangay Pandaraonan Barangay Panobolon Barangay Salvacion Barangay San Antonio Barangay San Roque Barangay Santa Ana Barangay Santo Domingo Barangay Tando Municipality of San Lorenzo, Guimaras (1st revision) All Barangays Barangay Aguilar, Cabungahan, Constancia, Gaban, Igcawayan, M. Chavez, San Enrique (Lebas), Sapal, Sebario, Suclaran, Tamborong Barangay Cabano (Poblacion) Municipality of Sibunag, Guimaras (1st revision) All Barangays Barangay Alegria, Ayangan, Bubog, Concordia Norte, Inampologan, Maabay, Millan, Oracon Norte, Ravina, Sabang, San Isidro, Sebaste, Tanglad Barangay Dasal (Poblacion) Certain Guidelines in the Implementation of Zonal Valuation of Real Properties for RDO No. 74-Iloilo City Executive Committee on Real Property Valuation Pursuant to Department Order No. 6-2010 dated March 12, 2010 CHAIRMAN : Romulo L. Aguila, Jr. Regional Director Revenue Region No. 11 Iloilo City MEMBERS : Ms. Rosemarie M. Bermejo Head-Planning Registration and Licensing Division Housing and Land Use Regulatory Board (HLURB) Dr. 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 Pursuant to Department Order No. 6-2010 dated March 12, 2010 CHAIRMAN : Ma. Grace B. Javier Assistant Regional Director Revenue Region 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) Felixberto Peaflorida Assistant Provincial Assessor Iloilo Province Ma. Luz Ysatam Chief, Community Relations National Housing Authority Sub-Technical Committee on Real Property Valuation Revenue District Office No. 74 Iloilo City Pursuant to Department Order No. 6-2010 dated March 12, 2010 CHAIRMAN : Nelia B. Demalata Revenue District Officer RDO No. 74 Iloilo City MEMBERS : Francisco Habana Hilario Caduduan Provincial Assessor, Municipal Assessor, Iloilo Province San Miguel, Iloilo Engr. Nelson Parreo Genaro S. Sonza City Assessor, Municipal Assessor, Iloilo City Sta. Barbara, Iloilo Rey C. Deala Leonila Tupino Municipal Assessor, Municipal Assessor, Alimodian, Iloilo Tigbauan, Iloilo Eugene A. Altea Elnora P. Tabugo Municipal Assessor, Municipal Assessor, Cabatuan, Iloilo Tubungan, Iloilo Milagros E. Eucogco Engr. Rudante Gupeteo Municipal Assessor, Provincial Assessor, Guimbal, Iloilo Guimaras Province Ramon Estuche Herminia Galon Municipal Assessor, Municipal Assessor, Nva. Igbaras, Iloilo Valencia, Guimaras Gloria C. Gacer Joy T. Galas Municipal Assessor, Municipal Assessor, San Leganes, Iloilo Lorenzo, Guimaras Juanito Mendame Ramon Ganancial Municipal Assessor, Municipal Assessor, Leon, Iloilo Jordan, Guimaras Noel Perualila Alex Fernandez Municipal Assessor, Municipal Assessor, Maasin, Iloilo Buenavista, Guimaras Edzel Montehermoso Zaldy Domalina Municipal Assessor, Municipal Assessor, Miag-ao, Iloilo Sibunag, Guimaras Lorenzo C. Londres Michelle Natividad Municipal Assessor, President, Iloilo City Oton, Iloilo Realtors' Board Venancio G. Animas Juan Jose M. Janora III Municipal Assessor, President, Iloilo Business Pavia, Iloilo Club Aileen Dimaclid Municipal Assessor, San Joaquin, Iloilo 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. 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 an 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 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 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. 74 Iloilo City 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.