Bago

March 7, 1994 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 78 BINALBAGAN, NEGROS OCCIDENTAL MUNICIPALITY OF BAGO (BAGO CITY) (23 BARANGAYS) MUNICIPALITY: BAGO CITY BARANGAY: POBLACION VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER RIZAL ST MABINI ST-LAGA-SAN BDRY. CR 300.00 MABINI ST-LOPEZ JAENA ST RR 250.00 L. JAENA ST-A. GONZAGA ST RR 300.00 YULO ST-SARMIENTO ST RR 400.00 SARMIENTO-BRGY. LAGA-SAN RR 300.00 BOUNDARY GUIMARAS STRAIT-BAGORIVER A 20.00 GUIMARAS STRAIT-BAGO A 40.00 (FISHPOUND) BONIFACIO ST BGY.LAGA-SAN BDRY. -MATTI RR 300.00 MATTI ST-YULO ST RR 400.00 GONZAGA ST-L. JAENA ST RR 300.00 L. JAENA ST-DREYFUS ST RR 250.00 MABINI ST-GUIMARAS STRAIT CR 300.00 DREYFUS-GUIMARAS STRAIT CR 300.00 GEN. LUNA ST BGY.LAGA-SAN-YULO ST. RR 400.00 GONZAGA ST-DREYFUS ST RR 300.00 MARHIL SUBD RR 300.00 MARHIL SUBD-SIBUD CREEK A 30.00 ARANETA ST GEN. LUNA-GAUDITE SITE CR 500.00 ALONG SIBUD CREEK CR 200.00 ALONG SIBUD CREEK A 30.00 CELIS ST ARANETA ST-TORRES ST CR 500.00 TORRES ST-BALINGASAG BDRY. RR 300.00 BARANGAY: LAGA-SAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER RIZAL ST BGY. POBLACION BDRY - NATIONAL HIGHWAY CR 300.00 BGY. POBLACION BOUNDARY- NATIONAL HIGHWAY RR 300.00 ALONG BAGO RIVER A 20.00 ALONG BAGO RIVER A 40.00 (FISHPOND) BONIFACIO ST BGY. POBLACION BOUNDARY- NATIONAL HIGHWAY RR 300.00 GEN. LUNA ST BGY. POBLACION BOUNDARY- NATIONAL HIGHWAY RR 400.00 NATIONAL HIGHWAY POLICE STATION-ELEM. SCH. RR 300.00 BACK OF POLICE STATION (INTERIOR) RR 250.00 NATIONAL HIGHWAY - BDRY. OF BRGY. NAPOLES A 30.00 BAGO RIVER - BOUNDARY OF VALLADOLID RR 250.00 BAGO RIVER - BOUNDARY OF VALLADOLID I 300.00 BAGO RIVER - BOUNDARY OF VALLADOLID CR 250.00 BAGO RIVER-MAAO ROAD A 20.00 MAAO-BDRY. OF VALLADOLID A 25.00 BARANGAY: BALINGASAG VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER NATIONAL HIGHWAY POLICE STATION-SIBUD CRK. RR 250.00 POLICE STN-SIBUD CRK. INT. RR 200.00 SIBUD CREEK - BARANGAY SAMPINIT BOUNDARY RR 200.00 SIBUD CREEK - BARANGAY RR 170.00 SAMPINIT BOUNDARY (INTERIOR) A 15.00 NATIONAL HIGHWAY - BGY. POBLACION BOUNDARY RR 200.00 CR 200.00 BARANGAY: SAMPINIT VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ARANETA ST SIBUD CREEK - SAMPINIT ELEMENTARY SCHOOL RR 200.00 I 200.00 SAMPINIT ELEM. SCH. - BRGY. CALUMANGAN BOUNDARY I 180.00 NATIONAL HIGHWAY SIBUD CRK. - CEMETERY RR 150.00 I 150.00 CEMETERY-CROSSING CAMATIS CR 150.00 NATIONAL HIGHWAY - BRGY. BUSAY BOUNDARY A 13.00 BARANGAY: CALUMANGAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS ALONG NATIONAL H-WAY RR 180.00 ALONG NATIONAL H-WAY I 180.00 ALONG NATIONAL HIGHWAY & GUIMARAS STRAIT A 20.00 ALONG NATIONAL HIGHWAY & A 13.00 GUIMARAS STRAIT (INTERIOR) BARANGAY: TALOC VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS ALONG NATIONAL H-WAY RR 180.00 ALONG NATIONAL H-WAY I 180.00 ALONG NATIONAL HIGHWAY & GUIMARAS STRAIT A 20.00 ALONG NATIONAL HIGHWAY & A 13.00 GUIMARAS STRAIT (INTERIOR) BARANGAY: TABUNAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 70.00 A 15.00 BARANGAY: DULAO VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 70.00 A 13.00 BARANGAY: BUSAY VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 130.00 A 13.00 BARANGAY: NAPOLES VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 130.00 A 15.00 BARANGAY: PACOL VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 130.00 A 15.00 BARANGAY: BAGROY VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 100.00 A 13.00 BARANGAY: CARIDAD VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 100.00 A 13.00 BARANGAY: SAGASA VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 100.00 A 13.00 BARANGAY: ALIANZA VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 80.00 A 13.00 BARANGAY: MALINGIN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 80.00 A 13.00 I 14.00 BARANGAY: MAAO CENTRAL VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 150.00 I 180.00 A 13.00 BARANGAY: ATIPULAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 80.00 I 140.00 A 13.00 BARANGAY: ABUANAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 80.00 A 13.00 BARANGAY: MAAO VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 130.00 CR 140.00 I 140.00 A 10.00 BARANGAY: BACONG MONTILLA VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 40.00 A 7.00 BARANGAY: MAILUM VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 40.00 A 6.00 BARANGAY: BINUBUHAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 50.00 A 7.00 BARANGAY: ILIJAN VALUE / STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION SQ. METER ALL OTHER STREETS RR 40.00 A 6.00 March 11, 1994 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES IN BAGO CITY UNDER RDO NO. 57 BINALBAGAN (NEGROS OCCIDENTAL) 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 THE IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES; THE GROUND FLOOR OF A 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 (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. 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 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.