Silay

February 2, 1998 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 77 BACOLOD CITY MUNICIPALITY OF SILAY CITY OF SILAY BARANGAY: I INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. A. LUNA ST RIZAL ST - PLARIDEL ST. RR 900.00 BURGOS ST RIZAL ST - DON G. GAMBOA CR 1,750.00 RR 1,350.00 DON G. GAMBOA - PLARIDEL ST. RR 950.00 DON GENEROSO GAMBOA ST ZAMORA ST. - A. LUNA ST. CR 1,750.00 RR 1,250.00 5 DE NOVIEMBRE ST ZAMORA ST. - A. LUNA ST. RR 1,250.00 MABINI ST R HOFILEA ST. - DON GAMBOA ST. CR 1,750.00 RR 1,250.00 P. ZAMORA ST DON G. GAMBOA - PLARIDEL ST. CR 1,250.00 RR 900.00 PLARIDEL ST ZAMORA ST. - A. LUNA ST. RR 900.00 RIZAL ST ZAMORA ST. - A. LUNA ST. CR 2,250.00 RR 1,250.00 ROQUE HOFILEA ST RIZAL ST. - R HOFILEA ST. CR 2,250.00 RR 1,250.00 ROQUE ST MABINI ST. - P. BURGOS ST. CR 1,800.00 RR 1,250.00 BARANGAY: II INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BONIFACIO ST P. ZAMORA ST - MATAGOY CREEK RR 900.00 DON ANDRES OLAYBAR ST RIZAL ST - P. GOMEZ ST. RR 900.00 DR. TRINO MONTINOLA ST BONIFACIO - BRGY. IV BOUNDARY RR 900.00 FAR EASTERN PART BOUNDARY - CUYO CREEK RR 450.00 GOMEZ ST P. ZAMORA ST. - SEVERINO ST. CR 1,750.00 RR 1,250.00 P. BURGOS ST RIZAL ST. - BONIFACIO ST. CR 1,750.00 RR 1,250.00 MATAGOY CR - DON A. OLAYBAR ST. RR 900.00 P. ZAMORA ST RIZAL ST - BONIFACIO ST. RR 1,250.00 RIZAL ST P. ZAMORA ST - MATAGOY CREEK CR 2,250.00 RR 1,250.00 SEVERINO ST RIZAL ST - P. GOMEZ ST. CR 1,750.00 RR 1,250.00 A6 21.00 A17 16.50 A42 25.00 A50 12.50 BARANGAY: III INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. DON EMILIO GASTON ST. RIZAL ST - BRGY. MAMBULAC BDRY RR 1,250.00 EUSEBIO ST RIZAL ST - DON G GAMBOA ST. CR 1,300.00 RR 900.00 FIGUEROA ST RIZAL ST - 5 DE NOVIEMBRE ST. CR 1,300.00 RR 900.00 JOSE PITONG LEDESMA ST RIZAL - BDRY OF BRGY. MAMBULAC CR 1,300.00 RR 900.00 MAYA ST SILAY INST - DON E GASTON ST. RR 900.00 P. ZAMORA ST DON G GAMBOA ST - PLARIDEL ST. CR 1,250.00 RR 900.00 P. ZULUETA ST DON G GAMBOA ST - PLARIDEL ST. CR 1,250.00 RR 900.00 RIZAL ST EUSEBIO ST - SILAY SOUTH E. SCH. CR 2,250.00 RR 1,250.00 SILAY INST - DON E GASTON ST. CR 1,750.00 RR 1,250.00 BARANGAY: IV INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ANTILLA SUBDIVISION RR 900.00 BONIFACIO ST AGUINALDO ST - P. ZAMORA ST. CR 1,250.00 RR 900.00 P. GOMEZ ST AGUINALDO ST - P. ZAMORA ST. CR 1,750.00 RR 1,100.00 RIZAL ST AGUINALDO ST - P. ZAMORA ST. CR 2,250.00 RR 1,250.00 BARANGAY: V INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ELENA SUBD RR 700.00 FORTUNA SUBD RR 975.00 RIZAL ST AGUINALDO - STA. TERESITA ACAD CR 2,250.00 RR 1,250.00 STA. TERESITA ACAD - SAMPAGUITA CR 2,000.00 RR 1,100.00 SAMPAGUITA - BRGY. GUINHALARAN CR 1,750.00 RR 1,100.00 ST. FRANCIS SUBD RR 875.00 VILLA CARMEN SUBD RR 700.00 A6 21.00 A17 16.50 A42 25.00 A50 12.50 BARANGAY: BAGTIC INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 400.00 A6 21.00 A17 16.50 A42 25.00 A50 12.50 BARANGAY: BALARING INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALONG NATIONAL ROAD LUGUAY BR - EB MAGALONA BDRY RR 750.00 ALL OTHER LOTS RR 500.00 A6 21.00 A17 21.00 A42 25.00 A50 12.50 BARANGAY: CAPITAN RAMON INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 250.00 A6 19.00 A17 15.00 A50 10.00 BARANGAY: E. LOPEZ INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS CR 650.00 RR 400.00 I 2,500.00 A6 21.00 A17 21.00 A42 25.00 A50 12.50 BARANGAY: GUIMBALA-ON INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 250.00 A6 20.00 A17 16.00 A50 10.00 BARANGAY: GUINHALARAN INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. CARMELA SUBD CR 1,125.00 RR 875.00 RIZAL STREET/NAT'L. ROAD RR 1,100.00 SEA VIEW SUBD RR 700.00 ALL OTHER STREETS RR 550.00 A6 21.00 A17 16.50 A42 25.00 A50 12.50 BARANGAY: HAWAIIAN INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS CR 1,250.00 RR 650.00 I 2,500.00 A6 21.00 A17 21.00 A42 25.00 A50 12.50 BARANGAY: LANTAD INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. RIZAL STREET MATAGOY BR-SILAY CREEK CR 1,250.00 RR 800.00 SILAY CR-BRGY. HAWAIIAN BDRY RR 800.00 SITIO BERRAO RR 500.00 SITIO ESTACA RR 650.00 TRESFUENTES RR 650.00 ALL OTHER LOTS RR 500.00 A6 21.00 A17 19.00 A42 25.00 A50 12.50 BARANGAY: MAMBULAC INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. EMPLOYEE SUBD RR 825.00 HOFILEA SUBD RR 650.00 RIZAL ST DON E GASTON - ANGELES ST. CR 1,750.00 RR 1,100.00 STO. NIO VILLE SUBD RR 700.00 BARANGAY: PATAG INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 250.00 A17 12.50 A50 8.50 BARANGAY: RIZAL INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. DON ANDRES OLAYBAR ST. RIZAL ST - HAD. PAZ MATAGOY RR 700.00 RIZAL ST/NAT'L. ROAD CR 1,350.00 RR 900.00 ALL OTHER STREETS RR 550.00 A6 21.00 A17 16.50 A42 25.00 A50 12.50 BARANGAY: I ZONE 1 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALONG NATIONAL ROAD CR 2,300.00 SAN LORENZO RUIZ VILLAGE RR 1,250.00 ALL OTHER STREETS RR 1,250.00 BARANGAY: II ZONE 2 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. MABINI ST/NAT'L. ROAD DOA ENRICA DR-CATABLA BR CR 2,300.00 ALL OTHER STREETS RR 1,250.00 BARANGAY: III ZONE 3 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL STREETS RR 800.00 BARANGAY: IV ZONE 4 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BONIFACIO ST BURGOS ST - LOPEZ JAENA ST. CR 1,700.00 BURGOS ST BONIFACIO ST - DOA ENRICA DRIVE CR 1,900.00 RR 1,150.00 CAPITAN SABI ST BURGOS ST - LOPEZ JAENA ST. CR 1,700.00 RR 1,150.00 LOPEZ JAENA ST BONIFACIO ST - CAPITAN SABI ST. CR 1,700.00 BARANGAY: V ZONE 4-A INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. LOPEZ JAENA ST BONIFACIO ST - CAPITAN SABI ST. CR 1,700.00 NATIONAL ROAD BONIFACIO ST - DOA ENRICA DRIVE CR 2,500.00 ALL OTHER STREETS RR 900.00 BARANGAY: VI ZONE 5 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BURGOS ST BONIFACIO ST. - MALUNSI CREEK CR 1,500.00 RR 1,250.00 FALLORINA ST BONIFACIO ST. - CAPITAN SABI ST. RR 1,000.00 BONIFACIO ST. - CAPITAN SABI ST. RR 900.00 BARANGAY: VII ZONE 6 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BURGOS ST RIZAL ST. - BONIFACIO ST. RR 1,100.00 LIZARES ST RIZAL ST. - M.H. DEL PILAR CR 1,700.00 RR 1,250.00 LOPEZ JAENA ST RIZAL ST. - BONIFACIO ST. CR 1,950.00 NATIONAL ROAD RIZAL ST. - BONIFACIO ST. CR 2,400.00 ALL OTHER STREETS RR 900.00 BARANGAY: VIII ZONE 7 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. FILIPINA ST NATIONAL ROAD - MUNULUAN RIVER RR 1,250.00 NATIONAL ROAD MINULU-AN RIVER - RIZAL ST. CR 2,400.00 RIZAL ST NATIONAL ROAD - LIZARES ST. CR 2,050.00 RR 1,600.00 LIZARES ST. - GUIMARAS RR 1,250.00 ALL OTHER STREETS RR 900.00 BARANGAY: IX ZONE 8 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALONZO ST NATIONAL ROAD - MALVAR ST. RR 1,250.00 FILIPINA ST NATIONAL ROAD - MALVAR ST. RR 1,250.00 NATIONAL ROAD MINULUAN RIVER - FILIPINA ST. CR 2,400.00 RR 1,250.00 ALL OTHER STREETS RR 900.00 BARANGAY: X ZONE 9 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. CABANBANAN ST MAGSAYSAY ST. - FILIPINA ST. RR 900.00 FILIPINA ST NATIONAL ROAD - MINULUAN ST. RR 1,250.00 MINULUAN ST. - CABANBANAN ST. RR 1,000.00 INDUSTRIA ST MINULUAN ST. - CANANBANAN ST. RR 900.00 NATIONAL ROAD - MINULUAN ST. RR 1,250.00 MAGSAYSAY ST NATIONAL ROAD - CABANBANAN ST. RR 1,250.00 MINULUAN ST MAGSAYSAY ST. - FILIPINA ST. RR 1,150.00 NATIONAL ROAD FILIPINA ST. - MAGSAYSAY ST. CR 2,400.00 RIZAL ST NATIONAL RD. - MINULUAN ST. RR 1,250.00 MINULUAN ST. - CABANBANAN ST. RR 900.00 BARANGAY: XI ZONE 10 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. CABANBANAN ST MAGSAYSAY ST. - FILIPINA ST. RR 900.00 MAGSAYSAY ST CABANBANAN ST. - MINULUAN ST. RR 1,250.00 MINULUAN RVR - BRGY. MATABANG BDRY RR 900.00 MENLO SUBDIVISION ALONG THE HIGHWAY RR 950.00 INTERIOR RR 700.00 NEAR THE MINULUAN RIVER RR 700.00 ALL OTHER STREETS RR 700.00 A17 20.00 A50 15.00 BARANGAY: XII ZONE 11 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL STREETS RR 800.00 BARANGAY: XIII ZONE 12 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BONIFACIO EXT CABANBAN - BRGY. MATABANG BDRY RR 775.00 BONIFACIO ST NATIONAL ROAD - MINULUAN ST. RR 1,250.00 MINULUAN ST. - CABANBANAN ST. RR 875.00 CABANBANAN ST MAGSAYSAY ST. - CAPITAN SABI ST. RR 900.00 CAPITAN SABI ST NATIONAL ROAD - CABANBAN ST. RR 1,250.00 MAGSAYSAY ST NATIONAL ROAD - MINULUAN ST. RR 1,250.00 MINULUAN ST. - CABANBANAN ST. RR 900.00 CABANBAN-BRGY. MATABANG BDRY RR 900.00 MINULUAN ST MAGSAYSAY ST. - CAPITAN SABI ST. RR 1,250.00 NATIONAL ROAD MAGSAYSAY ST. - CAPITAN SABI ST. CR 2,300.00 ALL OTHER STREETS RR 775.00 A17 20.00 A50 15.00 BARANGAY: XIV ZONE 12-A INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. CARMELA VALLEY MAIN RR 1,000.00 HOMES SUBDIVISION EXTENSION RR 1,100.00 A17 20.00 A50 15.00 BARANGAY: XV ZONE 14 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS CR 1,500.00 GP 250.00 BARANGAY: XVI ZONE 14-A INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS CR 1,500.00 GP 250.00 BARANGAY: XVII ZONE 14-B INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS CR 1,500.00 GP 250.00 BARANGAY: XVIII ZONE 15 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALFONSO LACSON SUBD RR 2,400.00 CR 4,000.00 JAVIER LACSON SUBD RR 2,400.00 MIRAMAR SUBD RR 1,500.00 X 1,500.00 NATIONAL ROAD CR 2,000.00 RR 1,700.00 THERESA DEV. CORP. SUBD. RR 1,350.00 ALL OTHER STREETS RR 1,150.00 A6 22.50 A17 20.00 A42 27.50 A50 15.00 BARANGAY: XIX ZONE 16 INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. NATIONAL ROAD CR 2,300.00 RR 1,250.00 ALL OTHER LOTS RR 800.00 A6 22.50 A17 20.00 A42 27.50 A50 15.00 BARANGAY: BUBOG INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALONG NATIONAL ROAD CR 2,050.00 I 2,700.00 RR 1,100.00 ALL OTHER LOTS RR 800.00 A6 22.50 A17 20.00 A42 27.50 A50 15.00 BARANGAY: CABATANGAN INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 625.00 A17 12.00 A50 9.00 BARANGAY: CONCEPCION INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BARANGAY PROPER RR 625.00 ALL OTHER LOTS RR 625.00 A17 14.00 A50 10.00 BARANGAY: DOS HERMANAS INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. BARANGAY PROPER RR 625.00 I 2,000.00 ALONG NATIONAL ROAD BRGY LIZARES BDRY - BRGY PROPER RR 625.00 BRGY PROPER - BRGY SAN FDO. BDRY RR 625.00 ALL OTHER LOTS RR 625.00 I 900.00 A17 20.00 A50 15.00 BARANGAY: EFEGENIO LIZARES INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. NATIONAL ROAD RR 720.00 ALL OTHER LOTS RR 720.00 A17 19.00 A50 13.50 BARANGAY: KATILINGBAN INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 625.00 A17 12.00 A50 9.00 BARANGAY: MATAB-ANG INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. TRIAD SUBDIVISION RR 775.00 ALONG NATIONAL ROAD RR 1,000.00 I 1,500.00 A17 20.00 A50 15.00 BARANGAY: SAN FERNANDO INITIAL STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ALL LOTS RR 625.00 A17 12.00 A50 9.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RD NO. 77 BACOLOD 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 PREDOMINANTLY 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 VALUES 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. AREA FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TOP AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). 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 BE LONGER BE VALUES 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.