Mandaue City

May 5, 2022 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 80 - MANDAUE CITY IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF MANDAUE, UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 80-MANDAUE CITY, FOR INTERNAL REVENUE TAX PURPOSES 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, 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 Zarate A47 Vegetable Land A48 Coffee A49 Mountainous/Hilly Areas A50 Other Agricultural Lands BUREAU OF INTERNAL REVENUE SCHEDULE OF RECOMMENDED ZONAL VALUES OF REAL PROPERTIES Revenue Region No. 13-Cebu City Revenue District Office No. 080-Mandaue City, Cebu Province: CEBU D.O. No. 23-2022 City/Municipality: MANDAUE CITY Effectivity Date 6/4/2022 Zone/Barangay: ALANG-ALANG STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A.C. CORTES AVE FRM. BOUNDARY OF BRGY. IBABAO (P. BURGOS ST.) TO PLARIDEL ST. CR 42,000.00 RR * I 36,750.00 INTERIOR W/CAR ACCESS RR 15,750.00 P. BURGOS STREET F. MENDOZA ST. TO G. OUANO ST. CR 21,540.00 RR * I 18,780.00 INTERIOR RR 10,800.00 F. MENDOZA ST. P. BURGOS ST. TO BRIONES ST. CR 21,200.00 RR * I 18,150.00 INTERIOR RR 11,400.00 J. BRIONES ST. (formerly Plaridel St.) FRM. F. MENDOZA ST. TO A.C. CORTES AVENUE CR 42,530.00 RR 26,250.00 I 36,750.00 INTERIOR RR 12,540.00 S. OUANO ST. (formerly G. OUANO STREET) BURGOS-PLARIDEL CR 26,750.00 RR * I 25,200.00 INTERIOR RR 11,280.00 R. COLINA ST. (formerly LIBERTAD STREET) RIZAL-BURGOS CR 23,100.00 RR 12,600.00 I 18,900.00 INTERIOR RR 10,500.00 PLARIDEL STREET A.C. CORTES AVE. TO BUTUANON RIVER CR 42,530.00 RR * I 36,750.00 INTERIOR RR 10,600.00 M. FERNAN ST. (U.N. AVENUE) PACIFIC MALL TO MARCELO FERNAN BRIDGE CR 63,000.00 I 47,250.00 INTERIOR RR 14,400.00 SANCHEZ STREET S.B. CABAHUG ST.-PLARIDEL CR 52,140.00 RR * I 21,700.00 INTERIOR RR 10,540.00 SITIO LIONG CR 21,540.00 RR * I 18,660.00 INTERIOR RR 10,140.00 MARCIANO QUEZON (formerly P. BURGOS STREET) CR 25,840.00 RR * I 24,150.00 INTERIOR RR 11,650.00 ALL OTHERS STREETS CR 15,420.00 RR * I 10,400.00 INTERIOR RR 6,400.00 SILVER SEA SUBDIVISION RR 15,090.00 ALL OTHER SUBDIVISIONS RR 12,550.00 AMAIA STEPS CC 114,450.00 RC 108,900.00 PS 42,780.00 CASA MIRA TOWERS RC ** 125,000.00 ALL OTHER CONDOMINIUMS CC 116,050.00 RC 94,670.00 PS 33,340.00 NOTES: * Residential Zonal Valuation on roads along the National Road and Highly Commercialized Roads are recommended for deletion since these lots' intended purpose/zoning are for commercial uses. ** New Condominium. Zone/Barangay: BAKILID STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A.S. FORTUNA ST. (formerly BAKILID-BANILAD ROAD) FROM BOUNDARY POINT OF BRGY. BANILAD TO M.C. BRIONES ST. (NATIONAL HIGHWAY) CR 66,650.00 RR 43,200.00 I 57,750.00 INTERIOR RR 25,730.00 BAKILID BARRIO ROAD CR * 19,400.00 RR * 15,750.00 I * 17,050.00 INTERIOR RR * 8,400.00 ALL OTHER STREETS ALONG THE ROAD CR * 18,900.00 RR * 15,750.00 I * 16,800.00 INTERIOR RR * 8,400.00 M.C. BRIONES (CEBU NORTH ROAD-HIGHWAY) FROM BOUNDARY POINT OF BRGY. TIPOLO TO L. JAYME ST. CR 52,600.00 RR 42,000.00 I 45,680.00 INTERIOR RR 22,260.00 L. JAYME ST. FROM M.C. BRIONES ST. TO V. ALBAO ST. CR 28,150.00 RR 23,630.00 I 24,360.00 INTERIOR RR 16,070.00 L. JAYME ST. FROM V. ALBAO ST. TO BOUNDARY OF CASUNTINGAN CR 23,420.00 RR 18,900.00 I 20,900.00 INTERIOR RR 11,760.00 V. ALBAO ST. FROM A.S. FORTUNA ST. TO L. JAYME ST. CR 24,120.00 RR 21,000.00 I 23,100.00 INTERIOR LOTS-CAR ACCESS RR 11,760.00 ANCIETO SENO ST. FROM BOUNDARY CASUNTINGAN TO A.S. FORTUNA ST. CR 24,120.00 RR 20,850.00 I 21,000.00 INTERIOR LOTS-CAR ACCESS RR 11,760.00 BAKILID-CASUNTINGAN ROAD FROM ANICETO SENO ST. TO L. JAYME ST. CR 23,420.00 RR 18,900.00 I 20,900.00 INTERIOR RR 11,760.00 E.V. ESPINA ST./SACRIS ROAD FROM BOUNDARY OF TIPOLO TO A. SENO ST CR 27,930.00 RR 22,790.00 I 24,150.00 INTERIOR RR 14,910.00 ALBAO SUBDIVISION RR 23,520.00 TYKA HOMES RR 17,960.00 RAINBOW HOUSING RR 16,070.00 ALL OTHER SUBDIVISIONS RR 15,750.00 J TOWER RESIDENCES RC 130,750.00 NOTES: * Reconstituted road/street. ** New Condominium. Zone/Barangay: BANILAD STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. ANACLETO SENO STREET HERNAN CORTES-CASUNTINGAN CR 24,150.00 RR 16,800.00 I 21,000.00 INTERIOR RR 11,450.00 A.S. FORTUNA STREET ALBANO SUBD.-HOLY FAMILY CR 63,000.00 RR 37,170.00 I 52,500.00 INTERIOR RR 15,850.00 ELIAS ESPINA STREET HERNAN CORTES-CEBU CITY CR 20,550.00 RR 17,640.00 I 18,900.00 INTERIOR RR 12,080.00 H. CORTES STREET TIPOLO-CABANCALAN CR 26,250.00 RR 20,790.00 I 23,100.00 INTERIOR RR 13,130.00 M. L. QUEZON STREET CR *** RR *** I 12,600.00 INTERIOR RR 10,500.00 P. REMEDIO STREET A.S. FORTUNA-CABANGCALAN CR 17,250.00 RR 14,700.00 I 14,910.00 INTERIOR RR 9,450.00 TALAMBAN ACCESS, ADJACENT TO STO. NIO VILLAGE CR 12,600.00 RR 6,300.00 STO. NIO VILLAGE RR 24,300.00 HOLY FAMILY VILLAGE RR 16,700.00 EL DORADO SUBD. RR 17,640.00 LORD OF MERCY SUBD. RR 15,750.00 GREEN PLAINS SUBD. RR 16,600.00 MANGO GREEN SUBD. RR 17,330.00 ST. MARTIN SUBD. RR 16,380.00 ALBANO SUBD. RR 16,380.00 FLORIMER SUBD. RR 13,970.00 HIDDEN HOMES RR 13,020.00 SOLI GRANDE CONDOMINIUM RC 79,700.00 PS 49,560.00 MIDPOINT RESIDENCES RC 122,230.00 PS 59,430.00 MIDORI RESIDENCES RC 102,500.00 PS 59,430.00 ALL OTHER CONDOMINIUMS RC 86,730.00 CHATSWOOD RESIDENCES RC * 110,700.00 NOTES: *** M.L. Quezon Street does not exist in Barangay Banilad as per Representative DHSUD. This street is located in the Barangays of Cabancalan, Casuntingan and Maguikay only. * New Condominium. Zone/Barangay: BASAK STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. BASAK-DUNGOAN ROAD CEBU NORTH RD.-LABOGON CR ** 10,250.00 RR ** 8,200.00 I ** 9,230.00 INTERIOR RR ** 5,130.00 BASAK-PAGSABUNGAN ROAD CEBU NORTH RD.-LABOGON CR ** 18,700.00 RR ** 10,250.00 I ** 15,380.00 INTERIOR RR ** 6,150.00 H. ABELLANA STREET JOSE RIZAL ST. (NATIONAL HIGHWAY) TO DECA HOMES SUBDIVISION CR 18,220.00 RR 9,210.00 I 15,580.00 INTERIOR-CAR ACCESS RR 7,380.00 H. ABELLANA STREET EXTENSION H. ABELLANA ST. TO BOUNDARY OF BARANGAY PAGSABUNGAN CR 11,720.00 RR 7,040.00 I 8,690.00 INTERIOR-CAR ACCESS RR 5,500.00 JOSE RIZAL ST. (NATIONAL HIGHWAY) E. LLENES ST. TO CORNER OF H. ABELLANA ST. (BASAK ELEMENTARY) CR 40,750.00 RR 18,100.00 I 29,130.00 INTERIOR-CAR ACCESS RR 14,220.00 FATIMA ROAD CEBU NORTH ROAD-LABOGON CR ** 25,630.00 RR ** 15,380.00 I ** 23,070.00 INTERIOR RR ** 6,150.00 P. SANCHEZ ST. (PAGSABUNGAN ROAD) JOSE RIZAL ST. (NATIONAL HIGHWAY) TO BOUNDARY OF BARANGAY PAGSABUNGAN CR 18,900.00 RR 10,820.00 I 15,700.00 INTERIOR-CAR ACCESS RR 6,570.00 PALM HILLS ROAD JOSE RIZAL ST. (NATIONAL HIGHWAY) TO BOUNDARY OF BARANGAY PAGSABUNGAN CR 16,950.00 I 15,440.00 RR 12,650.00 INTERIOR-CAR ACCESS RR 9,110.00 J. ALINSUG ST. (FORMERLY BASAK-DUNGOAN) JOSE RIZAL ST. (NATIONAL HIGHWAY) TO DECA HOMES SUBDIVISION CR 18,900.00 I 15,750.00 RR 10,500.00 INTERIOR-CAR ACCESS RR 7,290.00 E. LLENES ST. JOSE RIZAL ST. (NATIONAL HIGHWAY) TO BARANGAY LABOGON CR 16,500.00 I 15,720.00 RR 12,570.00 INTERIOR-CAR ACCESS RR 8,600.00 ALL OTHER STREETS CR 12,300.00 RR 8,540.00 I 10,250.00 INTERIOR RR 5,130.00 PENTAGON LAND, INC. J. ALINSUG ST. RR *** 18,450.00 COACO SUBDIVISIONS RR 9,070.00 CONSUELO VILLAGE RR 13,490.00 CORTES SUBDIVISIONS RR 11,420.00 RAJAH TOWN HOMES (CEBU COUNTRYSIDE SUBD.) RR 13,600.00 SMC VILLAGE RR 11,650.00 PALM HILLS SUBDIVISION RR 12,250.00 NOTES: * Per Ocular Inspection and confirmation with City Assessors along with City Planning Office; The City of Mandaue has no more agricultural land. ** These streets have either been identified to be duplicates of current streets and/or were replaced with new names per city ordinance on the 4th revision. Reconstituted road/street on the 5th revision. *** New Subdivision. Zone/Barangay: CABANCALAN STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. ELIAS CORTES M.L. QUEZON-BUTUANON RIVER CR 13,700.00 RR 10,000.00 I 11,950.00 INTERIOR RR 7,100.00 M.L. QUEZON GREENHILLS-NPC CR 42,500.00 RR 25,000.00 I 35,000.00 INTERIOR RR 10,000.00 SITIO PILIT CR 14,800.00 RR 10,500.00 I 11,600.00 INTERIOR RR 6,500.00 ALL OTHERS STREETS CR 15,950.00 RR 11,750.00 I 14,150.00 INTERIOR RR 7,350.00 AGRO-MACRO SUBD. PH I M.L. QUEZON RR 23,000.00 AGRO-MACRO SUBD. PH II M.L. QUEZON RR 24,000.00 CEBU GREENWAY BUSINESS PARK RR 17,100.00 GARDEN RIDGE SUBD. M.L. QUEZON RR 19,000.00 GREENHILLS SUBD. M.L. QUEZON CR 18,000.00 RR 15,000.00 I 16,200.00 INTERIOR RR 9,480.00 HIDDEN HOMES SUBD. RR 12,600.00 NORTH TOWN WOODS SUBD. RR 22,500.00 NORTH TOWN HOMES (PHASE IV A) RR 23,900.00 NORTH TOWN HOMES (PHASE IV B) RR 23,900.00 BF NORTHVILLE SUBDIVISION RR * 22,550.00 EMERALD ESTATE RR * 22,550.00 ST. THERESE HOMES I RR * 20,050.00 ST. THERESE HOMES II RR * 20,050.00 ALL OTHER SUBDIVISIONS RR * 10,000.00 * New Subdivision. Zone/Barangay: CAMBARO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A.C. CORTES AVENUE (MACTAN ROAD) PLARIDEL-ISLA DE PALMA (BRIDGE) CR 40,000.00 I 36,000.00 INTERIOR W/CAR ACCESS RR 15,700.00 GERARDO OUANO ST. PLARIDEL ST. TO BOUNDARY OF BRGY. OPAO CR 20,000.00 RR 10,000.00 I 18,000.00 INTERIOR RR 8,000.00 PLARIDEL STREET F. MENDOZA ST.-G. OUANO ST. CR 40,500.00 RR 25,000.00 I 36,000.00 INTERIOR RR 14,600.00 F. MENDOZA STREET (formerly J. BRIONES ST.) (formerly part of Plaridel St.) PLARIDEL-C.M. CABAHUG ST. CR 17,650.00 F. MENDOZA ST. to A.C. CORTES AVE. CR 50,000.00 RR 40,000.00 I 45,000.00 INTERIOR RR 10,000.00 SAN ANTONIO STREET RR 12,000.00 I 15,000.00 INTERIOR RR 8,000.00 C.M. CABAHUG STREET F. MENDOZA ST.-A.C. CORTES AVENUE CR 17,500.00 RR 11,000.00 I 15,000.00 INTERIOR RR 8,000.00 ALL OTHERS STREET CR 16,500.00 RR 10,800.00 I 15,300.00 INTERIOR RR 8,800.00 MHT RESIDENCES CC 120,000.00 RC 100,300.00 PS 37,200.00 CONDOMINIUMS-MID-HIGH END CC 135,000.00 RC 115,000.00 PS 50,000.00 ALL OTHER CONDOMINIUMS CC 110,000.00 RC 95,750.00 PS 35,550.00 Zone/Barangay: CANDUMAN STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. H. ABELLANA ST. CANDUMAN-PAGSABUNGAN ROAD CR 21,000.00 RR 16,800.00 I 22,260.00 GP 5,250.00 INTERIOR RR 6,830.00 B. SUICO ST. P. SANCHEZ ST. TO H. ABELLANA ST. CR 16,800.00 RR 13,130.00 I 17,850.00 INTERIOR RR 7,880.00 ARCADIO BORBAJO ST. MARKET ROAD TO NHA HOUSING CR 15,750.00 RR 8,190.00 I 14,390.00 GP 5,360.00 INTERIOR RR 3,680.00 ARCADIO BORBAJO EXT. STREET CROSSING PARISH CHURCH CR 17,640.00 RR 11,130.00 I 17,850.00 GP 5,040.00 INTERIOR RR 3,680.00 GERVACIO SENO ST. H. ABELLANA TO TAWASON CR 14,390.00 RR 8,090.00 I 12,390.00 RR 3,780.00 JACINTO MAYOL ST. H. ABELLANA ST. TO CANDUMAN ELEMENTARY SCHOOL CR 14,910.00 RR 10,080.00 I 13,970.00 GP 5,250.00 INTERIOR RR 3,780.00 JACINTO MAYOL EXTENSION CAMINO VICINAL; H. ABELLANA ST. TO DON SERGIO SUICO ST. CR 14,600.00 RR 9,770.00 I 13,650.00 RR 3,780.00 INTERIOR GP 5,250.00 PEDRO SANCHEZ ST. DON SERGIO SUICO ST. CROSSING PAGSABUNGAN-TINGUB CR 15,750.00 RR 13,020.00 I 20,480.00 GP 5,250.00 INTERIOR RR 8,720.00 DON SERGIO SUICO ST. H. ABELLANA TO BUTUANON RIVER CR 15,960.00 RR 13,340.00 I 17,640.00 INTERIOR RR 3,680.00 V. VEGA ST. H. ABELLANA ST. TO BOUNDARY OF BRGY. CUBACUB CR 8,400.00 RR 6,300.00 I 7,350.00 INTERIOR RR 3,680.00 ALIVIO ST. JACINTO MAYOL ST. TO V. VEGA ST. CR 7,880.00 RR 5,780.00 I 6,300.00 INTERIOR RR 4,730.00 CANDUMAN RESETTLEMENT RR 7,460.00 CHARLES PEAK SUBDIVISION RR 13,340.00 CODINERA SUBDIVISION RR 8,400.00 COUNTRY VILLE SUBDIVISION RR 10,500.00 MAHOGANY GROOVE SUBDIVISION RR 15,750.00 FLORENTINA TOWNHOUSES RR 11,550.00 NORTHWOODS RESIDENCES RR 43,370.00 UNA SPAZIO APARTMENT RR 17,960.00 88 CANDUMAN PLACE SUBDIVISION RR 17,960.00 NORTHFIELD RESIDENCES RR 20,160.00 77 LIVING SPACE, INC. RR * 18,900.00 ALMIYA SUBDIVISION RR 29,090.00 J. NITTON SUBDIVISION RR *** 21,000.00 EAGLE'S NEST CONDOMINIUM CC 117,080.00 RC 100,490.00 PS 32,550.00 ALL OTHER CONDOMINIUMS CC 89,250.00 RC 74,340.00 PS 24,780.00 NOTES: *** This subdivision belongs to this baranggay as per Representative DHSUD. * New Subdivision. Zone/Barangay: CASILI STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. V. VEGA ST. CASILI-KAPASANAN (UPPER CASILI ROAD) CR 6,550.00 RR 4,325.00 I 5,650.00 CUBACUB-CASILI ROAD (LOWER CASILI) CR * 6,300.00 RR * 4,200.00 I * 5,500.00 GP * 4,975.00 INTERIOR RR * 3,780.00 D. L. BIHAG ST. (SITIO CASILI) V. VEGA ST. TO BOUNDARY OF CONSOLACION CR 6,300.00 RR 4,200.00 I 5,350.00 GP 4,725.00 INTERIOR RR 3,750.00 TAWASON-CASILI ROAD CR 6,580.00 RR 4,150.00 I 5,650.00 GP 4,200.00 INTERIOR RR 3,675.00 ROAD TO DECA CR 6,550.00 RR 4,025.00 I 5,525.00 GP 4,200.00 INTERIOR RR 3,675.00 ALL OTHER STREETS CR 5,250.00 RR 3,675.00 I 4,200.00 INTERIOR RR 3,150.00 CASILI SUBDIVISION RR 12,600.00 VISTA MONTANA (STA. LUCIA) CLASSIFICATION A-SUPREME CR 17,950.00 CLASSIFICATION B-PREMIUM CR 17,200.00 CLASSIFICATION A-SUPREME RR 16,900.00 CLASSIFICATION B-PREMIUM RR 17,745.00 CLASSIFICATION C-DELUXE RR 17,745.00 VILLA VANESSA RR 10,550.00 GRAND TERRACE RR 12,300.00 CASILI HILLS RR 12,600.00 ANANDA RR 12,600.00 PRIVEYA HILLS RR 20,200.00 DECA HOMES (URBAN BASIC) RR 12,600.00 ALL OTHER SUBDIVISIONS RR 10,250.00 * Reconstituted road/street. Zone/Barangay: CASUNTINGAN STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. M.L. QUEZON STREET MAGUIKAY-CABANCALAN CR 50,000.00 RR 30,000.00 I 40,000.00 INTERIOR-with car access RR 10,000.00 M. CENIZA STREET MAGUIKAY-TABOK-TINGUB CR 32,500.00 RR 22,500.00 I 29,000.00 INTERIOR RR 9,000.00 TINGUB-MAGUIKAY (Asahi Road, back of Gaisano) QUEZON-BUTUANON RIVER CR 22,500.00 RR 15,000.00 I 18,750.00 INTERIOR RR 7,000.00 ALL OTHER STREETS CR 14,000.00 RR 10,500.00 I 12,100.00 INTERIOR RR 6,400.00 FELIZA VILLAGE RR 15,000.00 GREENHILLS SUBD. RR 19,000.00 HOLY TRINITY VILLAGE RR 12,600.00 INOCENCIA VILLAGE RR 12,600.00 OSMEA VILLA RR 12,000.00 VILLA TERRACE SUBD RR 20,000.00 AGRO-MACRO SUBD. RR 19,000.00 KENRICH SUBD. RR 17,500.00 MARIA CRISTINA TOWNHOUSE NEAR L.C. CABRERA ST. RR * 15,000.00 LYNNVILLE TOWNHOMES NEAR L.C. CABRERA ST. RR * 15,000.00 ZEN RESIDENCES RR * 15,000.00 CHURCHVIEW RESIDENCES NEAR L.C. CABRERA ST. RR * 15,000.00 BLESSED HOMES NEAR L.C. CABRERA ST. RR * 15,000.00 VILLA LINA GETHSEMANE RR * 16,500.00 CRESCENT SUBDIVISION RR * 19,000.00 ALL OTHER SUBDIVISIONS RR 10,000.00 * New Subdivision. Zone/Barangay: CENTRO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. DEL ROSARIO AVENUE CENIZA-RIZAL CR 45,000.00 RR 30,000.00 I 40,000.00 INTERIOR RR 13,750.00 A. SORIANO AVENUE *** FROM S.B. CABAHUG ST. TO J. BRIONES ST. CR 50,000.00 RR 25,000.00 I 35,000.00 INTERIOR RR 15,000.00 A. SUSON STREET ZAMORA-END CR 22,850.00 RR 15,000.00 I 18,200.00 INTERIOR RR 10,200.00 AVACINA ST. FROM S.B. CABAHUG ST. TO P. BURGOS ST. CR 13,425.00 RR 10,125.00 I 11,600.00 INTERIOR RR 7,250.00 B. CENIZA STREET (Public Market) A. Del Rosario to Reclamation Area CR 50,000.00 RR 35,000.00 I 40,000.00 INTERIOR RR 20,000.00 P. BURGOS STREET A. Soriano Avenue to U.M. Seno CR 22,500.00 RR 13,000.00 I 18,000.00 INTERIOR RR 10,000.00 F. CABAHUG ST. (formerly Gen. Luna St.) FROM SUSON ST. TO S.B. CABAHUG ST. CR 21,900.00 RR 15,000.00 I 18,000.00 INTERIOR RR 11,000.00 F.E. ZUELIG ST. (RECLAMATION AREA) FROM S.B. CABAHUG ST., TO CABAHUG TO BOUNDARY OF BARANGAY SUBANGDAKU CR 100,000.00 I 56,000.00 F. MENDOZA ST., (EXT.) FROM O. BURGOS ST. TO J. BRIONES ST. CR 20,000.00 RR 15,000.00 I 17,000.00 INTERIOR RR 11,000.00 GOMEZ STREET CENIZA-BURGOS CR 22,000.00 RR 15,000.00 I 18,000.00 INTERIOR RR 11,000.00 J. BRIONES ST. ANDRES SORIANO AVE. TO F. MENDOZA ST. CR 40,500.00 RR 25,000.00 I 35,000.00 INTERIOR RR 12,000.00 MABINI STREET PLARIDEL-RIZAL CR 30,000.00 RR 17,500.00 I 25,000.00 INTERIOR RR 12,000.00 PESON ST. FROM S.B. CABAHUG ST., TO END OF STREET CR 15,000.00 RR 10,200.00 I 12,500.00 INTERIOR RR 8,000.00 PLARIDEL STREET SEAWALL-SAN ANTONIO CR * 35,000.00 I * 30,000.00 INTERIOR RR * 15,000.00 RIZAL STREET ZAMORA-SANCHEZ CR * 60,000.00 S.B. CABAHUG ST. F. CABAHUG ST. TO ANDRES SORIANO AVE. CR 50,000.00 RR 22,850.00 I 30,000.00 INTERIOR-CAR ACCESS RR 18,000.00 U.M. SENO STREET RIZAL ST.-BURGOS ST. CR 25,000.00 RR 16,500.00 I 20,000.00 INTERIOR RR 15,000.00 ZAMORA STREET CENIZA-BURGOS CR 25,000.00 RR 15,000.00 I 18,250.00 INTERIOR RR 12,000.00 ALL OTHER CONDOMINIUM CC 135,000.00 RC 124,125.00 PS 75,000.00 *** Per Representative DHSUD there are no Residential and Industrial lands in A. Soriano Avenue. * Reconstituted road/street. Zone/Barangay: CUBACUB STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. ALIVIO STREET ALONG THE ROAD CR 7,750.00 RR 5,775.00 I 6,250.00 INTERIOR RR 4,750.00 BAAS JAGOBIAO ROAD (C. CONGSON ST.) RR 6,300.00 I 7,350.00 GP 5,250.00 INTERIOR RR 4,200.00 H. ABELLANA STREET ALONG THE ROAD CR 21,000.00 RR 15,750.00 I 18,900.00 INTERIOR RR 6,300.00 P. OUANO STREET ALONG THE ROAD CR 8,650.00 RR 6,300.00 I 7,350.00 INTERIOR RR 4,200.00 V. SENO STREET ALONG THE ROAD CR 8,925.00 RR 5,775.00 I 6,825.00 INTERIOR RR 5,250.00 VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD) CUBACUB-CASILI (ALONG THE ROAD) CR 7,025.00 RR 5,250.00 I 6,300.00 INTERIOR RR 4,200.00 BAAS JAGOBIAO ROAD ALONG THE ROAD RR 8,925.00 I 9,975.00 INTERIOR RR 5,250.00 ALL OTHER STREETS ALONG THE ROAD CR 6,000.00 RR 4,150.00 I 5,050.00 GP 3,150.00 INTERIOR RR 3,675.00 BAMBOO GREEN SUBD. RR 8,400.00 DECA HOMES SUBD. RR 10,550.00 SAN MIGUEL VILLAGE PHASE I RR 8,400.00 SAN MIGUEL VILLAGE PHASE II RR * 8,400.00 SAN MIGUEL VILLAGE PHASE III RR * 8,400.00 ALL OTHER SUBDIVISIONS RR 10,250.00 * New Subdivision. Zone/Barangay: GUIZO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. CORTES AVENUE CEBU NORTH RD.-BOUNDARY CR 42,500.00 RR 30,000.00 I 35,500.00 INTERIOR RR 13,450.00 A. DEL ROSARIO AVENUE TIPOLO TO F. ROSAL ST. CR 42,500.00 RR 32,500.00 I 39,000.00 INTERIOR RR 15,000.00 A.S. FORTUNA STREET SEAWALL-DEL ROSARIO-M.C. CR 30,000.00 RR 14,500.00 I 21,000.00 INTERIOR RR 12,500.00 A.S. FORTUNA EXTENSION A. DEL ROSARIO-A. CORTES AVE. TO RECLAMATION AREA CR 18,500.00 RR 14,000.00 I 16,250.00 INTERIOR RR 7,500.00 B.B. CABAHUG STREET A. DEL ROSARIO-A. CORTES AVE. CR 20,000.00 RR 10,600.00 I 16,000.00 INTERIOR RR 7,100.00 BALINTAWAK (G.O. Batiller St.) B.B. CABAHUG-D.B. NERI CR 17,150.00 RR 10,550.00 I 14,200.00 INTERIOR RR 8,400.00 CEBU NORTH ROAD (M.C. BRIONES ST.) A. CORTES-MAGALLANES CR * 63,000.00 RR * 31,500.00 I * 44,000.00 INTERIOR RR * 20,000.00 D.B. NERI ST F. CABAHUG ST. TO BALINTAWAK ST. CR 17,000.00 RR 10,000.00 I 14,500.00 INTERIOR RR 6,750.00 F. ROSAL ST. (formerly Urdaneta St.) FROM A. DEL ROSARIO AVE. TO BALINTAWAK ST. CR 20,500.00 RR 13,000.00 I 17,000.00 INTERIOR RR 7,750.00 F. CABAHUG STREET B.B. CABAHUG-CREEK CR 25,000.00 RR 14,000.00 I 19,000.00 INTERIOR RR 9,000.00 L. JAYME STREET HIGHWAY-B.B. CABAHUG CR * 26,500.00 RR * 13,250.00 I * 22,000.00 INTERIOR RR * 9,000.00 LUIS ESPINA STREET SEAWALL-DEL ROSARIO CR 18,500.00 RR 11,500.00 I 16,000.00 INTERIOR RR 8,000.00 M.C. BRIONES ST. (National Highway) FROM BOUNDARY OF BRGY. TIPOLO TO A.C. CORTES CR 52,500.00 RR 31,500.00 I 42,000.00 INTERIOR RR 15,750.00 MAGALLANES (E. ROSAL ST.) DEL ROSARIO-CEBU NORTH RD. CR 26,250.00 RR 15,750.00 I 23,100.00 INTERIOR RR 10,500.00 C.D. SENO BOULEVARD A. DEL ROSARIO AVE. (ICC) TO OUANO BLVD. CR 52,500.00 I 30,030.00 A. OUANO AVENUE C.D. SENO BLVD. TO A. SORIANO AVE. CR 157,500.00 I 30,030.00 W.O. SENO ST. CORNER OF OUANO AVE. & SORIANO AVE. TO C.D. SENO BLVD. CR 52,500.00 I 29,715.00 * Reconstituted road/street. Zone/Barangay: IBABAO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. CORTES AVENUE ALONG THE STREET CR 42,000.00 RR 31,500.00 I 36,750.00 INTERIOR RR 13,130.00 M.C. BRIONES ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 42,000.00 RR 31,500.00 I 36,750.00 INTERIOR RR 13,430.00 CEBU NORTH ROAD A.C. Cortes to U.N. Avenue (Pacific Mall) CR 52,500.00 RR 31,500.00 I 42,000.00 INTERIOR RR 13,380.00 F. CABAHUG ST. MANTUYONG CREEK TO S.B. CABAHUG ST. CR 22,420.00 RR 15,750.00 I 18,900.00 INTERIOR RR 9,560.00 GERARDO OUANO ST. S.B. CABAHUG ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 27,300.00 RR 15,750.00 I 21,000.00 INTERIOR LOTS-CAR ACCESS RR 10,500.00 LIBERTAD CR 24,190.00 RR 13,000.00 I 18,900.00 INTERIOR RR 10,800.00 M. SANCHEZ ST. S.B. CABAHUG ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 26,300.00 RR 15,750.00 I 21,000.00 INTERIOR RR 10,540.00 M.C. BRIONES ST. (National Highway) CORNER A.C. CORTES AVE. TO BUTUANON RIVER CR 52,500.00 RR 31,500.00 I 42,000.00 INTERIOR RR 13,130.00 R. COLINA STREET (New name of Libertad St.) S.B. CABAHUG TO ALANG-ALANG BOUNDARY CR 24,190.00 RR 12,950.00 I 18,900.00 INTERIOR RR 10,600.00 M.C. BRIONES ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 26,300.00 I 18,900.00 RR 13,130.00 INTERIOR RR 10,500.00 RIZAL STREET or S.B. CABAHUG ST. CR 36,750.00 RR 15,750.00 I 26,250.00 INTERIOR RR 10,650.00 S.B. CABAHUG ST. F. CABAHUG ST. TO M.C. BRIONES ST. CR 35,320.00 RR 16,300.00 I 27,300.00 INTERIOR RR 11,950.00 SANCHEZ STREET CR 26,250.00 RR 15,750.00 I 21,000.00 INTERIOR RR 10,800.00 SITIO ESTANCIA CR 26,250.00 RR 15,750.00 I 12,030.00 INTERIOR RR 21,000.00 ALL OTHER STREETS CR 23,430.00 RR 12,550.00 I 21,000.00 INTERIOR RR 9,390.00 BARANGAY ROAD CR 23,600.00 RR 14,280.00 I 20,250.00 INTERIOR CR 21,840.00 RR 14,970.00 I 16,650.00 Zone/Barangay: JAGOBIAO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. B.B. CABAHUG F. CABAHUG CANDUMAN CR * RR * I * INTERIOR RR * BAAS-JAGOBIAO ROAD (NEW NAME: C. CONGSON ST.) ABELLANA END CR 14,500.00 RR 8,930.00 I 11,700.00 INTERIOR RR 6,670.00 CEBU NORTH ROAD END J. ALINSUG ST. TO BOUNDARY OF CONSOLACION CR 31,000.00 RR 17,330.00 I 23,100.00 INTERIOR RR 9,000.00 EVERSLEY SANITARIUM CR 16,000.00 RR 8,400.00 I 12,600.00 INTERIOR RR 6,830.00 H. ABELLANA (H. ABELLA) NATIONAL HIGHWAY CR 21,000.00 RR 16,800.00 I 18,900.00 INTERIOR RR 6,830.00 J. ALINSUG NATIONAL HIGHWAY CR 18,900.00 RR 10,500.00 I 15,750.00 INTERIOR RR 6,830.00 SITIO TUNGASAN RR 7,130.00 INTERIOR RR 5,160.00 T. GO STREET NATIONAL HIGHWAY-BRGY. ROAD CR 17,500.00 RR 8,630.00 I 12,600.00 INTERIOR RR 7,040.00 UNION CARBIDE HILLS CR 15,750.00 RR 8,630.00 I 11,700.00 INTERIOR RR 6,290.00 ALL OTHERS STREET CR 10,000.00 RR 5,540.00 I 8,550.00 INTERIOR RR 4,690.00 THE HERITAGE RR 27,500.00 CITYHOMES PREMIERE RR ** 22,000.00 DECA HOMES PRIME RR ** 12,100.00 ALL OTHER SUBDIVISIONS RR ** 12,100.00 NOTES: * B.B. CABAHUG IS LOCATED IN BARANGAY GUIZO. ** New Subdivision. Zone/Barangay: LABOGON STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. CEBU NORTH ROAD S. JAYME-LABOGON CR 42,000.00 RR 18,900.00 I 26,250.00 INTERIOR RR 13,130.00 FATIMA ROAD CR 18,900.00 RR 10,500.00 I 15,750.00 INTERIOR RR 6,300.00 LABOGON CIRCUMFERENTIAL ROAD LABOGON-DOA ANTONIA VILLAGE CR 18,900.00 RR 10,500.00 I 15,750.00 INTERIOR RR 6,830.00 PACIFICA ROAD-UPPER ROAD JPS & SONS TRADING GROUP CORP. CR 15,750.00 LABOGON ROAD LABOGON CIR-END CR 15,750.00 RR 10,500.00 I 12,600.00 INTERIOR RR 6,830.00 LABOGON-PAKNAAN JAYME-PAKNA AN LABOGON CR 15,750.00 RR 10,500.00 I 12,600.00 INTERIOR RR 6,830.00 S. JAYME STREET CEBU NORTH ROAD-BOUNDARY CR 16,800.00 RR 10,500.00 I 13,130.00 INTERIOR RR 8,400.00 S.E. LLENES INTERIOR CR 16,800.00 RR 6,830.00 LATASAN SOCOR CONSTRUCTION I 15,750.00 GOLDEN BRIDGE PIER I 15,750.00 ALL OTHERS STREETS CR 10,500.00 RR 8,400.00 I 10,190.00 INTERIOR RR 6,300.00 DOA ROSARIO VILLAGE RR 15,750.00 MA. ANTONIA SUBD. RR 15,750.00 SLIDING HILLS RR 15,750.00 YY COMPOUND RR 12,600.00 VILLA LOLITA LABOGON ROAD RR 12,600.00 SACRED HEART SUBDIVISION RR 12,600.00 ALL OTHER SUBDIVISION RR 10,500.00 Zone/Barangay: LOOC STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. JUAN M. CENIZA STREET MABINI-SAN ANTONIO CR 12,500.00 RR 10,250.00 I 11,000.00 INTERIOR RR 7,000.00 MABINI STREET PLARIDEL-SAN ANTONIO CR 20,500.00 JUAN M. CENIZA-MABINI CR 19,000.00 OUANO-CM CABAHUG CR 19,000.00 A. CABAHUG-A.C. CORTES CR 19,500.00 RR 12,500.00 I 15,000.00 INTERIOR RR 7,250.00 OUANO STREET MABINI-C.M. CABAHUG CR 22,250.00 RR 13,500.00 I 16,000.00 INTERIOR RR 8,500.00 PLARIDEL STREET (now J. BRIONES ST.) SEAWALL-A. MABINI CR 35,000.00 RR 15,000.00 I 30,000.00 INTERIOR RR 10,750.00 A. MABINI-SAN ANTONIO CR 9,000.00 A.C. CORTES AVENUE C.M. CABAHUG TO MACTAN BRIDGE (UCLM) CR 30,000.00 I 28,000.00 INTERIOR RR 10,000.00 SAN ANTONIO STREET (now F. MENDOZA ST.) SAN ANTONIO-A. CABAHUG CR 12,200.00 RR 10,150.00 I 11,250.00 INTERIOR RR 7,000.00 ALL OTHER STREET CR 10,000.00 RR 7,250.00 I 8,000.00 INTERIOR RR 5,000.00 FELICITAS VILLAGE RR 12,000.00 Zone/Barangay: MAGUIKAY STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. V. ALABANO STREET M.L. QUEZON ST. TO L. JAYME ST. (CHANNEL 9) CR 13,500.00 RR 9,000.00 I 11,500.00 INTERIOR RR 6,500.00 CEBU NORTH ROAD/M.C. BRIONEL (National Highway) L. JAYME TO BUTUANON RIVER (METRO GAISANO) CR 50,000.00 RR 30,000.00 I 40,000.00 INTERIOR RR 10,000.00 M.L. QUEZON AVENUE M.C. BRIONES ST. TO M. CENIZA ST. CR 50,000.00 RR 30,000.00 I 40,000.00 INTERIOR RR 10,000.00 M.D. ECHAVEZ ST. (Sudlon to Maguikay Elem. School) M.C. BRIONES TO M.L. QUEZON ST. CR 24,000.00 RR 15,000.00 I 20,000.00 INTERIOR RR 7,000.00 N. CABAHUG ST. M.C. BRIONES ST. TO END OF THE R CR 17,500.00 RR 10,000.00 I 14,500.00 INTERIOR RR 6,500.00 L. JAYME ST. M.C. BRIONES ST. TO V. ALBANO ST. CR 26,250.00 RR 21,000.00 I 23,625.00 INTERIOR RR 14,175.00 V. ALBANO ST. TO BNDRY. OF BRGY. CASUNTINGAN CR 20,000.00 RR 16,800.00 I 18,900.00 INTERIOR RR 10,500.00 MAGUIKAY-CANSUNTINGAN (Asahi Road) MAGUIKAY-V. ALBANO CR 16,000.00 RR 9,000.00 I 12,500.00 INTERIOR RR 6,500.00 MAGUIKAY FEEDER ROAD ALBANO-SUDLON ROAD CR 15,000.00 RR 10,500.00 I 12,000.00 INTERIOR RR 7,350.00 M. CENIZA STREET M.L. QUEZON ST. TO BUTAONON RIVER CR 32,500.00 RR 21,500.00 I 27,500.00 INTERIOR RR 9,000.00 I. FMI (Brgy. Road) (Road going to Profood Intl.) M.C. BRIONES ST. TO END OF THE ROAD CR 21,000.00 RR 10,000.00 I 15,750.00 INTERIOR RR 6,000.00 RED SEA ROAD (Brgy. Road) M.C. BRIONES ST. TO END OF THE ROAD CR 15,000.00 RR 9,000.00 I 12,000.00 INTERIOR RR 7,000.00 NURSERY ROAD (Part of M.D. Echavez Rd.) CEBU NORTH RD.-MAG FEEDER CR 15,000.00 RR 10,000.00 I 12,000.00 INTERIOR RR 6,000.00 N.S. CABAHUG STREET SITIO SALVACION CR 15,000.00 RR 10,000.00 I 14,700.00 INTERIOR RR 6,000.00 CEBU NORTH RD.-MAG FEEDER CR 15,000.00 RR 10,000.00 I 14,700.00 INTERIOR RR 6,000.00 TINGUB-MAGUIKAY ROAD (M. Ceniza St.) QUEZON-BUTUANON RIVER CR 27,500.00 RR 20,000.00 I 24,500.00 INTERIOR RR 8,000.00 ALL OTHERS STREETS VISAYAN ENAMEL TO RED SEA CR 16,000.00 RR 10,500.00 I 13,500.00 INTERIOR RR 6,250.00 UNNAMED ST. (B.C. Albao St.) M.D. ECHAVEZ TO M. CENIZA ST. CR 13,500.00 RR 9,000.00 I 11,000.00 INTERIOR RR 6,000.00 NORTH CALDEROHAN ALONG THE ROAD CR 15,000.00 NAZARETH VALLEY ALONG THE ROAD RR 10,000.00 SUGAR VALLEY ALONG THE ROAD RR 12,250.00 I 12,600.00 LITTLE TOKYO RR 8,000.00 SITIO YAMOG RR 6,250.00 SITIO SALVACION RR 6,250.00 SITIO LUPA RR 6,250.00 MARFA RR 21,000.00 VILLLA FATIMA ALONG THE ROAD RR 6,250.00 R.L. TOWNHOUSE L. JAYME ST. RR * 15,000.00 KARL'S TOWN PHASE I NEAR ST. LOUIS, SUDLON MAGUIKAY RR * 17,500.00 KARL'S TOWN PHASE II NEAR ST. LOUIS, SUDLON MAGUIKAY RR * 17,500.00 GK VILLAGE-MAGUIKAY INTERIOR AFTER V. ALBANO RR * 6,250.00 ALL OTHER SUBDIVISION RR * 10,000.00 * New Subdivision. Zone/Barangay: MANTUYONG STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. DEL ROSARIO AVENUE F. ROSAL ST. TO B. CENIZA STREET CR 42,000.00 RR 26,250.00 I 36,750.00 INTERIOR RR 16,065.00 SUSON STREET BOUNDARY OF BRGY. GUIZO TO SUSON ST. TO B. CENIZA ST. CR 28,100.00 RR 15,750.00 I 23,850.00 INTERIOR RR 13,020.00 A.S. FORTUNA EXTENSION A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 18,900.00 I 16,800.00 RR 15,750.00 INTERIOR RR 8,500.00 A. SORIANO AVENUE BOUNDARY OF BRGY. CENTRO TO W.O. SENO ST. CR 52,500.00 RR 47,250.00 B. CENIZA ST. A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 52,500.00 RR 40,845.00 I 43,000.00 INTERIOR RR 23,250.00 C.D. SENO BLVD. A.S. FORTUNA EXT. TO A. SORIANO AVE. CR 52,500.00 I 32,800.00 ECHIVARRE A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 22,900.00 RR 15,225.00 I 18,100.00 INTERIOR RR 11,445.00 F. CABAHUG ST. F. Rosal St., Suson St. CR 25,050.00 I 20,000.00 RR 15,750.00 INTERIOR RR 9,765.00 F. ROSAL ST. A. DEL ROSARIO AVE. TO F. CABAHUG ST. CR 21,000.00 I 18,900.00 RR 17,500.00 INTERIOR RR 8,400.00 F.E. ZUELIG ST. BOUNDARY OF BRGY. SUBANGDAKU TO ROAD 3 CR 110,000.00 I 84,000.00 GEN. LUNA CR 25,750.00 RR 15,750.00 I 19,500.00 INTERIOR RR 10,815.00 A. OUANO AVENUE A. SORIANO AVE. TO BOUNDARY OF SUBANGDAKU CR 160,000.00 I 110,000.00 SUSON ST. A. DEL ROSARIO AVE. TO F. CABAHUG ST. CR 22,500.00 RR 16,500.00 I 19,000.00 INTERIOR RR 10,500.00 URDANETA (ROSAL STREET) CR 21,500.00 RR 16,590.00 I 20,000.00 INTERIOR RR 11,760.00 ALL OTHER STREETS CR 17,700.00 RR 13,650.00 I 17,400.00 INTERIOR RR 10,815.00 Zone/Barangay: OPAO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. ALANG ALANG-OPAO ROAD G. OUANO-END CR 15,900.00 RR 11,120.00 I 14,700.00 INTERIOR RR 10,420.00 R.A. OUANO ST. (formerly ALANG ALANG-UMAPAD) G. OUANO BOUNDARY CR 15,900.00 RR 11,860.00 I 14,300.00 INTERIOR RR 10,540.00 CABAHUG PRIVATE ROAD (now V.B. Cabahug St.) V.B. CABAHUG ST. CR 16,800.00 RR 12,600.00 I 14,300.00 INTERIOR RR 10,830.00 G. OUANO STREET R.A. Ouano St. to End of the Road CR 16,600.00 RR 12,950.00 I 16,050.00 INTERIOR RR 11,120.00 ALANG ALANG-OPAO ROAD CR 16,800.00 RR 12,600.00 I 15,750.00 INTERIOR RR 10,500.00 GRACENA CR 15,750.00 RR 11,000.00 I 14,130.00 GP 5,250.00 INTERIOR RR 10,140.00 ACCESS ROAD BESIDE UC G. Ouano to A.C. Cortes Ave. CR 16,010.00 I 15,450.00 ALL OTHERS STREET SITIOS ILOG & GRACENA CR 14,000.00 RR 10,830.00 I 13,400.00 INTERIOR RR 10,250.00 FISH POND A6 13,420.00 ALL SUBDIVISIONS RR 11,380.00 Zone/Barangay: PAGSABUNGAN STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. H. ABELLANA STREET TINGUB-PAGSABUNGAN CR 21,000.00 RR 16,800.00 I 27,550.00 INTERIOR RR 8,000.00 H. ABELLANA EXTENSION CR 18,500.00 RR 10,750.00 I 25,050.00 INTERIOR RR 12,500.00 B. SUICO STREET BDRY. P. SANCHEZ ST.-BRGY. TINGUB CR 21,550.00 RR 15,250.00 I 25,350.00 INTERIOR RR 9,900.00 P. SANCHEZ (formerly PAGSABUNGAN ROAD) BDRY.-TINGUB-PAGSABUNGAN RD. CR 17,500.00 RR 15,250.00 I 27,300.00 INTERIOR RR 9,700.00 J.A. CABAHUG STREET CR 20,600.00 RR 14,400.00 I 26,150.00 INTERIOR RR 10,700.00 S. TOLING STREET CR 20,350.00 RR 12,650.00 I 23,050.00 INTERIOR RR 8,950.00 TINGUB-PAGSABUNGAN BDRY.-ABELLANA CR 15,500.00 RR 9,850.00 I 17,000.00 INTERIOR RR 6,250.00 Z. ESTRERAS ST. CR 20,100.00 RR 12,900.00 I 22,800.00 INTERIOR RR 8,950.00 C. CONGSON ST. BASAK BOUNDARY TO B. SUICO ST. CR 13,750.00 RR 9,850.00 I 17,500.00 GREEN VIEW SUBD. RR 23,250.00 DCP TOWNHOMES (TCT) RR 17,350.00 FATIMA VALLEY SUBD. RR 17,350.00 HERMAG VILLAGE SUBD. RR 17,350.00 HILLSIDE SUBDIVISION RR 17,350.00 HOLY SPIRIT VILLAGE SUBD. RR 17,350.00 RAJAH TOWNHOMES (TCT) RR 17,750.00 RAYMONDVILLE SUBD. RR 18,750.00 SAN ROQUE VILLAGE SUBD. RR 17,350.00 SAN MIGUEL VILLAGE (Ph 2) RR 17,350.00 SOCORRO VILLAGE RR 16,000.00 STERO TOWNHOUSE (TCT) RR 17,690.00 SAMANTHA'S PLACE RR 17,350.00 PEREVILLE SUBDIVISION RR 17,750.00 GRANDLAND SUBDIVISION RR 18,750.00 BLOQ SOHO LOFT CONDOMINIUM/RFK HOLDINGS, INC. RC * 127,500.00 CLS SUBD. RR 21,550.00 ALL OTHER SUBDIVISIONS RR 17,350.00 * New Condominium. Zone/Barangay: PAKNA-AN STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. CEBU NORTH ROAD, HI-WAY BUTUANON RIVER CR 42,000.00 RR 18,900.00 I 26,250.00 INTERIOR RR 13,125.00 ZONE OKRA RR 13,125.00 ZONE SIKWA RR 13,125.00 S.E. JAYME STREET BRGY. LABOGON CR 16,800.00 RR 10,815.00 I 12,600.00 INTERIOR RR 9,870.00 ZONE PALIYA RR 6,825.00 ZONE MONGGO SUNPRIDE I 21,000.00 ZONE SAYOTE UNIVERSAL ROBINA (UR) CORNER I 21,000.00 ZONE KALABASA SHEMBERG MARKETING I 21,000.00 ZONE PECHAY STO. NIO PARISH RR 6,825.00 KINGS QUALITY FOOD I 21,000.00 ZONE GABI RR 6,825.00 ZONE KAMUNGGAY PAKNA-AN ELEMENTARY SCHOOL RR 6,825.00 ZONE REPOLYO RR 6,825.00 ZONE UBI PAKNA-AN BARANGAY HALL RR 6,825.00 ZONE TAMATE CTSI LOGISTICS/PAKNA-AN CENTRAL I 21,000.00 ZONE KAMOTE FAITHHOPE INDUSTRIES, INC. I 21,000.00 ARTEMIO SANCHEZ STREET UNIVERSAL ROBINA (UR) CORNER CR 21,000.00 ZONE CARROTS RR 12,600.00 PLARIDEL STREET BUTUANON RIVER TO CANSAGA CR 26,250.00 INTERIOR RR 10,500.00 ZONE AGBATI I 21,000.00 ZONE TANGKONG NEAR URATEX FOAM CR 26,250.00 ZONE CAMANSI RR 10,500.00 ZONE SIBUYAS RR 10,500.00 KAGAPE ROAD CR 12,600.00 RR 10,500.00 I 12,600.00 INTERIOR RR 6,825.00 SITIO CAMBOGAONG CR 12,600.00 RR 8,715.00 I 12,600.00 INTERIOR RR 6,825.00 ALL OTHERS STREETS CR 10,500.00 RR 8,400.00 I 9,450.00 INTERIOR RR 6,300.00 ROAD TO SUNPRIDE (NEW BLDG.) DOWN FOOT OF CANSAGA BAY BRIDGE CR 15,750.00 FISH POND A6 6,825.00 STO. NIO SUBDIVISION RR 15,750.00 EAST COVINA SUBDIVISION CALDEROHAN RR 16,800.00 BREANNA HOMES RR 15,750.00 ALL OTHER SUBDIVISION RR 14,700.00 Zone/Barangay: SUBANGDAKU STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. OUANO AVENUE (RECLAMATION AREA) BRGY. TIPOLO & MANTUYONG TO CEBU CITY CR 150,000.00 INTERIOR RR 48,350.00 F.E. ZUELIG ST. (RECLAMATION AREA) BRGY. MANTUYONG & CENTRO-MOONLIGHT ST. CR 100,000.00 INTERIOR RR 47,850.00 FROM MOONLIGHT ST. TO CEBU CITY BOUNDARY CR 87,500.00 INTERIOR RR 44,800.00 E.O. PEREZ ST. (RECLAMATION AREA) M. LOGARTA ST. TO F.E. ZUELIG ST. CR 77,500.00 INTERIOR RR 41,400.00 W.O. SENO ST. (MOONLIGHT RD.) (RECLAMATION AREA) BOUNDARY OF BARANGAY TIPOLO TO OUANO AVENUE CR 75,000.00 INTERIOR RR 35,000.00 M. LOGARTA ST. (RECLAMATION AREA) G. LOPEZ JAENA ST. TO CEBU CITY BOUNDARY CR 100,000.00 INTERIOR RR 40,000.00 G. LOPEZ JAENA ST. (NATIONAL HIGHWAY) (Also Known: CEBU NORTH ROAD) FROM CEBU CITY BOUNDARY TO BARANGAY TIPOLO CR 62,500.00 RR 30,000.00 I 40,000.00 INTERIOR RR 23,100.00 HERNAN CORTES ST. BOUNDARY OF BARANGAY TIPOLO TO G. LOPEZ JAENA ST. CR 47,500.00 RR 35,000.00 I 38,000.00 INTERIOR RR 20,550.00 S.O. ALBANO ST. G. LOPEZ JAENA ST. TO M. LOGARTA ST. CR 37,500.00 RR 22,250.00 I 30,000.00 INTERIOR RR 20,000.00 SINGSON ROAD G. LOPEZ JAENA ST. TO SINGSON SUBDIVISION CR 37,500.00 RR 21,350.00 I 31,750.00 INTERIOR RR 16,500.00 F. CABAHUG ST. H. CORTES ST. MAHIGA CREEK CR 45,000.00 RR 25,750.00 I 35,500.00 INTERIOR RR 20,650.00 GOTHONG ROAD F. CABAHUG ST. TO END OF THE ROAD CR 30,000.00 RR 18,500.00 I 25,250.00 INTERIOR RR 12,750.00 SAN VICENTE VILLAGE RR 26,250.00 SINGSON VILLAGE RR 21,950.00 GENTLE BREEZE SUBDIVISION RR 24,050.00 ALL OTHER SUBDIVISIONS RR 18,500.00 MY VAN CITY SCAPE TOWER CC 133,700.00 RC 117,500.00 BAMBOO BAY COMMUNITY TOWER 1 (CONTEMPO PROPERTY HOLDINGS, INC.) CC 155,050.00 RC 140,250.00 PS 81,000.00 BAMBOO BAY COMMUNITY TOWER 2 CC 142,500.00 RC 132,500.00 PS 80,250.00 BAMBOO BAY COMMUNITY TOWER 3 CC 148,300.00 RC 137,500.00 PS 80,550.00 MANDANI BAY TOWER (CONDOMINIUM) CC 175,000.00 RC 150,000.00 PS 90,000.00 IRON WOOD PROPERTY VENTURES CORP. (CONDOMINIUM) CC * 127,500.00 RC * 104,750.00 PS * 70,000.00 ALL OTHER CONDOMINIUM CC 133,000.00 RC 119,600.00 PS 72,150.00 * New Condominium. Zone/Barangay: TABOK STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. CEBU NORTH ROAD (JOSE RIZAL ST.)-National Highway FROM BUTUANON RIVER TO BOUNDARY OF BARANGAY BASAK (BASAK ELEM. SCHOOL) CR 41,000.00 RR 19,750.00 I 25,630.00 INTERIOR RR 15,000.00 P.S. SUICO STREET JOSE RIZAL STREET TO B. SUICO STREET CR 20,290.00 RR 12,490.00 I 16,550.00 INTERIOR RR 9,420.00 B. SUICO STREET P.S. SUICO STREET TO BOUNDARY OF BARANGAY TINGUB CR 19,260.00 RR 11,080.00 I 16,400.00 INTERIOR RR 7,570.00 Z. ESTRERA STREET (formerly Mabugat Road) P.S. SUICO STREET TO PALMA VERDES SUBDIVISION CR 17,220.00 RR 10,440.00 I 14,100.00 INTERIOR RR 8,200.00 P.C. SUICO STREET P.S. SUICO STREET TO B. SUICO STREET CR 19,630.00 RR 10,700.00 I 16,400.00 INTERIOR RR 8,050.00 E.J. DIMPAS STREET JOSE RIZAL STREET TO HERMAG SUBDIVISION CR 18,550.00 RR 10,590.00 I 15,600.00 INTERIOR RR 8,110.00 ALL OTHER STREETS CR 14,550.00 RR 8,880.00 I 12,510.00 INTERIOR RR 7,190.00 HERMAG VILLAGE RR 13,790.00 RICHMOND SUBDIVISION RR 15,380.00 PALMAS VERDES RR 12,850.00 PALMERA HOMES RR 12,600.00 PALM HEIGHTS RR 12,600.00 QUEENLY HOMES RR 12,380.00 ALL OTHER SUBDIVISIONS RR 10,910.00 Zone/Barangay: TAWASON STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. TAWASON-TALAMBAN ROAD CANDUMAN-BOUNDARY CR 10,250.00 RR 5,400.00 I 7,200.00 INTERIOR RR 3,640.00 TAWASON-CANDUMAN ROAD TALAMBAN-BOUNDARY CR 7,690.00 GP 4,440.00 INTERIOR RR 5,880.00 TAWASON ROAD GERVASIO SENO ST. TO CEBU CITY BOUNDARY CR 8,450.00 RR 4,320.00 I 6,750.00 INTERIOR RR 3,680.00 GP 3,600.00 TAWASON CASILI ROAD GERVASIO SENO ST. TO CASILI-KAPASANAN ROAD CR 7,580.00 RR 4,200.00 I 6,080.00 INTERIOR RR 3,150.00 GP 3,680.00 CASILI-KAPASANAN ROAD BOUNDARY OF BRGY. CUBACUB CR 7,950.00 RR 4,350.00 I 6,300.00 INTERIOR RR 3,680.00 ALL OTHER STREETS CR 5,800.00 RR 3,570.00 I 5,000.00 INTERIOR RR 3,150.00 GP 4,880.00 MAHOGANY GROOVE SUBD. RR 19,800.00 PRISTINA NORTH RR 27,500.00 PREVIA HILLS RR 19,800.00 VERA ESTATES RR 22,000.00 LE GRAND RR 16,500.00 VILLA SEBASTIANA RR * 16,500.00 ALL OTHER SUBDIVISIONS RR 11,550.00 * New Subdivision. Zone/Barangay: TINGUB STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB-PAGSABUNGAN CR 21,000.00 RR 9,380.00 I 14,940.00 GP 3,150.00 INTERIOR RR 8,430.00 TINGUB-PAGSABUNGAN ROAD CR 17,750.00 RR 8,930.00 I 13,130.00 GP 4,880.00 INTERIOR RR 6,300.00 BENIGNO SUICO STREET RR 9,450.00 I 15,750.00 ALL OTHER STREETS CR 15,000.00 I 10,500.00 RR 6,830.00 INTERIOR RR 6,300.00 DCP TOWNHOMES RR 11,000.00 GREENHILLS SUBD. RR 11,000.00 PALMAS VERDE SUBDIVISION RR 13,750.00 CAMINO VICINAL (MAGNOLIA SMC) CORNER P. SANCHEZ ST., EXT. TO BUTUANON RIVER CR 12,000.00 I 8,400.00 RR 5,440.00 ALL OTHER SUBDIVISIONS RR * 10,500.00 * New Subdivision. Zone/Barangay: TIPOLO STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. A. DEL ROSARIO AVENUE CEBU NORTH ROAD CR 45,000.00 RR 21,950.00 I 37,500.00 INTERIOR RR 17,300.00 A.S. FORTUNA ST. BOUNDARY-SMC CR 67,500.00 RR 25,000.00 I 55,000.00 INTERIOR RR 20,200.00 CEBU NORTH ROAD (MC BRIONES ST.) TIPOLO-P. BASUBAS CR 62,500.00 RR 31,000.00 I 42,500.00 INTERIOR RR 22,000.00 C. ROSARIO STREET A. DEL ROSARIO-CEBU NORTH ROAD CR 42,500.00 RR 26,600.00 INTERIOR RR 20,950.00 ALFREDO OUANO AVENUE MANDAUE RECLAMATION AREA CR 150,000.00 I 32,550.00 HERNAN CORTES STREET SACRIS ROAD EXT.-SAN VICENTE VIL CR 40,000.00 I 32,000.00 RR 25,500.00 INTERIOR RR 21,400.00 HERNAN CORTES EXTENSION CR 35,250.00 RR 23,500.00 I 29,250.00 INTERIOR RR 19,750.00 LOPEZ JAENA ST. P. CORTES-SINGSON VILL SUBD. ROAD CR 52,500.00 I 45,000.00 RR 45,000.00 INTERIOR RR 27,150.00 MAGUIKAY-BANILAD STREET H. CORTES-A. BONIFACIO CR 52,500.00 RR 40,000.00 I 47,500.00 INTERIOR RR 26,050.00 C.D. SENO BOULEVARD A. DEL ROSARIO AVE. TO OUANO AVE. (RECLAMATION AREA) CR 52,500.00 I 45,000.00 RR 25,500.00 INTERIOR LOTS-CAR ALLEY RR 21,150.00 W.O. SENO ST. (MOONLIGHT RD) (RECLAMATION AREA) C.D. SENO BLVD. TO BOUNDARY SUBANGDAKU CR 62,500.00 I 41,630.00 PEDRO BASUBAS ROAD CR 34,750.00 RR 25,150.00 I 29,050.00 INTERIOR RR 23,250.00 PO-O ROAD CEBU NORTH RR-P. BASUBAS CR 30,000.00 RR 22,500.00 I 25,250.00 INTERIOR RR 14,750.00 A.P. CORTES ST. G. LOPEZ JAENA ST. TO SINGSON VILLAGE CR 30,450.00 I 22,500.00 RR 16,800.00 INTERIOR LOTS-CAR ALLEY RR 14,250.00 SACRIS ROAD EXT. (ELIAS V. ESPINA ST.) HERNAN CORTES-A.S. FORTUNA ST. CR 30,000.00 RR 18,250.00 I 33,750.00 INTERIOR RR 15,250.00 SINGSON ROAD CEBU NORTH ROAD CR 32,000.00 RR 19,000.00 I 29,000.00 INTERIOR RR 15,000.00 TIPOLO BARRIO ROAD CR 30,000.00 RR 17,250.00 I 25,500.00 INTERIOR RR 15,000.00 ALL OTHER STREETS CR 35,000.00 RR 12,000.00 I 25,500.00 INTERIOR RR 10,000.00 SINGSON VILLAGE SITIO NAWANAO RR 17,000.00 URBAN DECA HOMES CC 71,350.00 RC 60,000.00 PS 34,200.00 Zone/Barangay: UMAPAD STREET NAME/SUBDIVISION/ CONDOMINIUM VICINITY CLASSIFICATION 5th Revision Z.V./SQ.M. PLARIDEL STREET CREEK-BUANON RIVER CR 42,530.00 I 36,750.00 RR 26,250.00 INTERIOR RR 12,600.00 G. OUANO TO CREEK CR 47,250.00 RR 26,250.00 I 36,750.00 INTERIOR RR 10,500.00 C. BATTILLER STREET ALONG THE ROAD CR 10,500.00 RR 9,940.00 I 10,670.00 R.A. OUANO STREET V.B. CABAHUG ST.-C. BATILLER CR 10,740.00 RR 9,200.00 I 9,980.00 U.N. AVENUE PLARIDEL-V.B. CABAHUG-MARCELO FERNAN BRIDGE CR 42,000.00 RR 21,050.00 I 31,500.00 V.B. CABAHUG ST. G. OUANO-OUANO AVENUE-SHORELINE CR 11,550.00 RR 9,940.00 I 10,500.00 CAMINO VICINAL STREET PLARIDEL-R.A. OUANO (AMOSUP) CR 8,400.00 RR 6,950.00 I 7,350.00 R. MAYOL ST. PLARIDEL ST. TO DRY BUTUANON RIVER BED CR * 12,360.00 I * 11,250.00 RR * 8,400.00 INTERIOR RR * 6,830.00 ROAD TO DUMPSITE PLARIDEL ST. TO DUMPSITE (END OF THE ROAD) CR * 36,750.00 I * 31,500.00 RR * 16,800.00 INTERIOR RR * 12,600.00 SAN JOSE VILLAGE RR 12,600.00 * Reconstituted road/street. CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 80-MANDAUE CITY, BOHOL 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY. WHEREIN 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 IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL 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. DIVISION OF A BARANGAY IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUE PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY. 6. PARKING SLOT (PS) IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 7. INSTITUTION (X) THESE ARE AREAS FOR SCHOOL, HOSPITAL AND CHURCHES, IF NO ZONAL VALUE HAS BEEN PRESCRIBED, THE COMMERCIAL VALUE OF THE PROPERTY NEAREST TO THE INSTITUTION, WITHIN THE SAME BARANGAY AND STREET SHALL BE USED. 8. 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.