Mandaue City

November 8, 2018 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 80 - MANDAUE CITY IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF MANDAUE, PROVINCE OF CEBU (4TH REVISION), WITHIN 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 CITY/MUNICIPALITY: MANDAUE CITY D.O. No. 61-18 ZONE/BARANGAY: ALANG-ALANG Effectivity Date 21-Dec-2018 STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. C. CORTES AVE. FRM. BOUNDARY OF BRGY. IBABAO CR 20,500.00 TO PLARIDEL ST. RR * I 17,250.00 INTERIOR RR 10,250.00 BURGOS STREET PLARIDEL-G. OUANO CR 18,500.00 RR * I 15,800.00 INTERIOR RR 9,000.00 F. MENDOZA ST. P. BURGOS ST. TO BRIONES ST. CR 17,250.00 RR * I 15,250.00 INTERIOR RR 10,000.00 J. BRIONES ST. (formerly FRM. F. MENDOZA ST. TO CR 21,875.00 PLARIDEL ST.) A.C. CORTES AVENUE RR * I 19,000.00 INTERIOR RR 10,750.00 S. OUANO ST. (formerly BURGOS-PLARIDEL CR 22,000.00 G. OUANO STREET) RR * I 18,250.00 INTERIOR RR 9,700.00 R. COLINA ST. (formerly RIZAL-BURGOS CR 12,750.00 LIBERTAD STREET) RR * I 11,000.00 INTERIOR RR 6,250.00 PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 20,000.00 G. OUANO STS. RR * I 14,750.00 INTERIOR RR 8,625.00 M. FERNAN ST. (U.N. AVENUE) PACIFIC MALL TO MARCELO FERNAN BRIDGE CR 22,250.00 I 15,500.00 INTERIOR RR 12,625.00 SANCHEZ STREET RIZAL-PLARIDEL CR 44,750.00 RR * I 18,250.00 INTERIOR RR 9,250.00 SITIO LIONG CR 18,500.00 RR * I 15,675.00 INTERIOR RR 8,875.00 MARCIANO QUEZON (formerly CR 21,250.00 RIZAL STREET) RR * I 17,250.00 INTERIOR RR 10,000.00 ALL OTHERS STREETS CR 13,250.00 RR * I 8,750.00 INTERIOR RR 5,250.00 SILVER SEA SUBDIVISION RR 13,250.00 ALL OTHER SUBDIVISIONS RR 11,000.00 AMAIA STEPS CC 91,500.00 RC 76,250.00 PS 37,500.00 ALL OTHER CONDOMINIUMS CC 97,500.00 RC 81,250.00 PS 29,250.00 NOTE: * 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 ZONE/BARANGAY: BAKILID STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. BONIFACIO STREET (BAKILID-BANILAD ROAD) CR * RR * I * INTERIOR RR * A.S. FORTUNA ST. (formerly BAKILID-BANILAD ROAD) FROM BOUNDARY POINT OF BRGY. BANILAD TO M.C. BRIONES ST. (NATIONAL HIGHWAY) CR 45,000.00 RR 36,750.00 I 25,350.00 INTERIOR RR 20,800.00 BAKILID BARRIO ROAD CR * RR * I * INTERIOR RR * ALL OTHER STREETS CR * ALONG THE ROAD RR * I * INTERIOR RR * M.C. BRIONES (CEBU NORTH ROAD-HIGHWAY) FROM BOUNDARY POINT OF BRGY. TIPOLO TO L. JAYME ST. CR 42,500.00 RR 36,850.00 I 22,500.00 INTERIOR RR 18,000.00 L. JAYME ST. FROM M.C. BRIONES ST. TO V. ALBAO ST. CR 22,500.00 RR 19,650.00 I 16,900.00 L. JAYME ST. INTERIOR RR 13,000.00 FROM V. ALBAO ST. TO BOUNDARY OF CASUNTINGAN CR 18,900.00 RR 16,900.00 I 12,800.00 INTERIOR RR 9,500.00 V. ALBAO ST. FROM A.S. FORTUNA ST. TO L. JAYME ST. CR 18,900.00 RR 16,900.00 I 14,550.00 INTERIOR LOTS-CAR ACCESS RR 9,500.00 ANCIETO SENO ST. FROM BOUNDARY CASUNTINGAN TO A.S. FORTUNA ST. CR 18,900.00 RR 16,900.00 I 14,550.00 INTERIOR LOTS-CAR ACCESS RR 9,500.00 BAKILID-CASUNTINGAN ROAD FROM ANICETO SENO ST. TO L. JAYME ST. CR 18,900.00 RR 16,900.00 I 14,550.00 INTERIOR RR 9,500.00 E.V. ESPINA ST./SACRIS ROAD FROM BOUNDARY OF TIPOLO TO A. SENO ST. CR 22,500.00 RR 18,400.00 I 15,400.00 INTERIOR RR 12,000.00 ALBAO SUBDIVISION RR 19,000.00 TYKA HOMES RR 14,500.00 RAINBOW HOUSING RR 13,000.00 ALL OTHER SUBDIVISIONS RR 12,000.00 NOTE: * These streets have either been identified to be duplicates of current streets and/or were replaced with new names per city ordinance ZONE/BARANGAY: BANILAD STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) ANACLETO SENO STREET HERNAN CORTES-CASUNTINGAN CR 16,000.00 RR 12,375.00 I 11,500.00 INTERIOR RR 9,250.00 A. S. FORTUNA STREET ALBANO SUBD.-HOLY FAMILY CR 38,750.00 RR 30,000.00 I 17,500.00 INTERIOR RR 12,875.00 ELIAS ESPINA STREET HERNAN CORTES-CEBU CITY CR 17,250.00 RR 14,250.00 I 12,125.00 INTERIOR RR 9,750.00 H. CORTES ST. TIPOLO-CABANCALAN CR 20,750.00 RR 16,750.00 I 13,625.00 INTERIOR RR 10,625.00 M. L. QUEZON STREET CR 10,000.00 RR 8,000.00 I 9,000.00 INTERIOR RR 6,000.00 P. REMEDIO STREET A.S. FORTUNA-CABANGCALAN CR 14,500.00 RR 12,000.00 I 10,750.00 INTERIOR RR 7,625.00 TALAMBAN Access, Adjacent to Sto. CR 8,500.00 Nio Village RR 5,000.00 ALL OTHER STREETS CR ** RR ** I ** INTERIOR RR ** STO. NIO VILLAGE RR 15,750.00 HOLY FAMILY VILLAGE RR 13,500.00 EL DORADO SUBD. RR 14,250.00 LORD OF MERCY SUBD. 12,750.00 GREEN PLAINS SUBD. RR 13,750.00 GENTLE BREEZE SUBDIVISION BELONGS TO BARANGAY SUBANGDAKU RR * MANGO GREEN SUBD. RR 14,000.00 ST. MARTIN SUBD. RR 13,250.00 ALBANO SUBD. RR 13,250.00 FLORIMER SUBD. RR 11,250.00 HIDDEN HOMES RR 10,500.00 SOLI GRANDE CONDOMINIUM RC 64,350.00 PS 40,000.00 MIDPOINT RESIDENCES RC 72,200.00 PS 48,000.00 MIDORI RESIDENCES RC 78,850.00 PS 48,000.00 ALL OTHER CONDOMINIUMS RC 70,000.00 PS 40,000.00 NOTE: * Gentle Breeze Subdivision belongs to Brgy. Subangdaku ** Committees were able to identify the streets in the barangay ZONE/BARANGAY: BASAK STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) BASAK-DUNGOAN ROAD CEBU NORTH RD.-LABOGON CR ** RR ** I ** INTERIOR RR ** BASAK-PAGSABUNGAN ROAD CEBU NORTH RD.-LABOGON CR ** RR ** I ** INTERIOR RR ** A50 * H. ABELLANA STREET JOSE RIZAL ST. (NATIONAL HIGHWAY) CR 10,750.00 TO DECA HOMES SUBDIVISION RR 6,875.00 I 8,500.00 INTERIOR-CAR ACCESS RR 5,500.00 A50 * H. ABELLANA STREET EXTENSION H. ABELLANA ST. TO BOUNDARY OF CR 8,750.00 BARANGAY PAGSABUNGAN RR 5,250.00 I 6,250.00 INTERIOR-CAR ACCESS RR 4,000.00 JOSE RIZAL ST. E. LLENES ST. TO CORNER OF CR 20,750.00 (NATIONAL HIGHWAY) H. ABELLANA ST. (BASAK ELEMENTARY) RR 12,125.00 (NATIONAL HIGHWAY) H. ABELLANA ST. (BASAK ELEMENTARY) I 17,500.00 INTERIOR-CAR ACCESS RR 10,625.00 FATIMA ROAD CEBU NORTH ROAD-LABOGON CR ** RR ** I ** INTERIOR RR ** P. SANCHEZ ST. JOSE RIZAL ST. (NATIONAL HIGHWAY) TO CR 10,500.00 (PAGSABUNGAN ROAD) BOUNDARY OF BARANGAY PAGSABUNGAN RR 6,125.00 I 8,625.00 INTERIOR-CAR ACCESS RR 4,750.00 PALM HILLS ROAD JOSE RIZAL ST. (NATIONAL HIGHWAY) TO CR 10,500.00 BOUNDARY OF BARANGAY LABOGON I 8,875.00 RR 7,000.00 INTERIOR-CAR ACCESS RR 5,375.00 J. ALINSUG ST. JOSE RIZAL ST. (NATIONAL HIGHWAY) CR 10,250.00 TO DECA HOMES SUBDIVISION I 9,000.00 RR 7,125.00 INTERIOR-CAR ACCESS RR 5,375.00 E. LLENES ST. JOSE RIZAL ST. (NATIONAL HIGHWAY) CR 12,000.00 TO BARANGAY LABOGON I 10,250.00 RR 8,750.00 INTERIOR-CAR ACCESS RR 6,125.00 ALL OTHER STREETS CR 8,000.00 RR 5,675.00 I 6,000.00 INTERIOR RR 3,325.00 A50 * COACO SUBDIVISIONS RR 6,750.00 CONSUELO VILLAGE RR 7,875.00 CORTES SUBDIVISIONS RR 6,750.00 RAJAH TOWN HOMES (CEBU COUNTRYSIDE SUBD.) RR 8,000.00 SMC VILLAGE RR 7,000.00 PALM HILLS SUBDIVISION RR 7,625.00 NOTE: * 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 ZONE/BARANGAY: CABANCALAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) ELIAS CORTES M.L. QUEZON-BUTUANON RIVER CR 10,500.00 RR 7,125.00 I 10,050.00 INTERIOR RR 5,250.00 M.L. QUEZON GREENHILLS-NPC CR 20,750.00 RR 13,000.00 I 17,500.00 INTERIOR RR 7,250.00 SITIO PILIT CR 12,375.00 SITIO PILIT RR 6,750.00 I 9,500.00 INTERIOR RR 5,125.00 ALL OTHERS STREETS CR 12,625.00 RR 8,875.00 I 11,250.00 INTERIOR RR 4,875.00 AGRO-MACRO SUBD. PH I M.L. QUEZON RR 11,125.00 AGRO-MACRO SUBD. PH II M.L. QUEZON RR 11,125.00 CEBU GREENWAY BUSINESS PARK RR 12,000.00 GARDEN RIDGE SUBD. M.L. QUEZON RR 11,500.00 GREENHILLS SUBD. M.L. QUEZON CR 13,500.00 RR 12,500.00 I 13,050.00 INTERIOR RR 8,250.00 HIDDEN HOMES SUBD. RR 7,125.00 NORTH TOWN WOODS SUBD. RR 14,000.00 NORTH TOWN HOMES (PHASE IV A) RR 17,000.00 NORTH TOWN HOMES (PHASE IV B) RR 17,000.00 ZONE/BARANGAY: CAMBARO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) ISLA DE PALMA RR * A. C. CORTES AVENUE (MACTAN ROAD) PLARIDEL-ISLA DE PALMA (BRIDGE) CR 26,500.00 ALONG THE ROAD RR ** I 24,500.00 INTERIOR RR 12,625.00 GERARDO OUANO ST. PLARIDEL ST. TO BOUNDARY OF BRGY. CR 3,750.00 OPAO RR 2,750.00 I 3,375.00 INTERIOR RR 1,875.00 PLARIDEL STREET F. MENDOZA ST.-G. OUANO ST. CR 27,000.00 ALONG THE ROAD RR 3,500.00 I 25,000.00 INTERIOR RR 12,250.00 F. MENDOZA STREET (formerly PLARIDEL-C.M. CABAHUG ST. CR 13,000.00 J. BRIONES ST. (formerly part of F. MENDOZA ST. TO A. C. CORTES AVE. CR 6,500.00 Plaridel St.) RR 3,500.00 I 5,500.00 RR 3,000.00 SAN ANTONIO STREET) RR 8,750.00 I 12,125.00 INTERIOR RR 6,375.00 J. SANCHEZ STREET F. MENDOZA ST.-CABAHUG ST. CR * RR * I * INTERIOR RR * C.M. CABAHUG STREET F. MENDOZA ST.-A.C. CORTES AVENUE CR 13,000.00 RR 8,500.00 I 12,750.00 INTERIOR RR 6,500.00 ALL OTHERS STREET CR 13,625.00 RR 9,000.00 I 13,250.00 INTERIOR RR 7,500.00 MHT RESIDENCES CC 96,000.00 RC 80,000.00 PS 30,000.00 CONDOMINIUMS-MID-HIGH END CC 111,000.00 RC 92,500.00 PS 40,000.00 ALL OTHER CONDOMINIUMS CC 90,000.00 RC 75,000.00 PS 28,750.00 NOTE: * For deletion since it is a duplication of an existing street ** Per actual ocular inspection and concurrence of the local government unit, this area is a highly commercial area (actual use) ZONE/BARANGAY: CANDUMAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) H. ABELLANA ST. CANDUMAN-PAGSABUNGAN ROAD CR 13,000.00 RR 8,500.00 I 18,000.00 INTERIOR RR 3,850.00 GP 4,062.50 B. SUICO ST. P. SANCHEZ ST. TO H. ABELLANA ST. CR 3,000.00 RR 1,750.00 I 2,500.00 INTERIOR RR 1,375.00 ARCADIO BORBAJO ST. MARKET ROAD TO NHA HOUSING CR 12,750.00 RR 6,625.00 I 11,625.00 INTERIOR RR 2,925.00 GP 4,312.50 ARCADIO BORBAJO EXT. STREET CROSSING PARISH CHURCH CR 14,250.00 RR 9,000.00 I 14,375.00 INTERIOR RR 2,675.00 GP 4,062.50 GERVACIO SENO ST. H. ABELLANA TO TAWASON CR 11,625.00 RR 6,500.00 I 10,000.00 RR 3,050.00 JACINTO MAYOL ST. H. ABELLANA ST. TO CANDUMAN CR 12,000.00 JACINTO MAYOL ST. ELEMENTARY SCHOOL RR 8,125.00 I 11,250.00 INTERIOR RR 3,050.00 GP 4,187.50 JACINTO MAYOL EXTENSION CAMINO VICINAL; H. ABELLANA ST. CR 11,750.00 TO DON SERGIO SUICO ST. RR 7,875.00 I 11,000.00 RR 3,050.00 INTERIOR GP 4,062.50 PEDRO SANCHEZ ST. DON SERGIO SUICO ST. CROSSING CR 12,350.00 PAGSABUNGAN-TINGUB RR 10,500.00 I 16,500.00 INTERIOR RR 7,062.50 GP 4,062.50 DON SERGIO SUICO ST. H. ABELLANA TO BUTUANON RIVER CR 12,850.00 RR 10,750.00 I 14,250.00 INTERIOR RR 3,000.00 CABANCALAN-CANDUMAN H. ABELLANA ST.-PAGSABUNGAN ROAD CR ** RR ** I ** INTERIOR RR ** GP ** V. VEGA ST. H. ABELLANA ST. TO BOUNDARY CR 2,500.00 OF BRGY. CUBACUB RR 1,500.00 V. VEGA ST. I 1,750.00 INTERIOR RR 1,125.00 ALIVIO ST. JACINTO MAYOL ST. TO V. VEGA ST. CR 1,750.00 RR 1,000.00 I 1,250.00 INTERIOR RR 750.00 ALL OTHER STREET CR ** RR ** I ** RR ** GP ** CANDUMAN RESETTLEMENT RR 6,000.00 CHARLES PEAK SUBDIVISION RR 10,750.00 CODINERA SUBDIVISION RR 6,750.00 COUNTRY VILLE SUBDIVISION RR 6,750.00 HOUSING PROJECT RR * MAHOGANY GROOVE SUBDIVISION RR 10,500.00 FLORENTINA TOWNHOUSES RR 9,350.00 NORTHWOODS RESIDENCES RR 35,000.00 UNA SPAZIO APARTMENT RR 14,500.00 88 CANDUMAN PLACE SUBDIVISION RR 14,500.00 NORTHFIELD RESIDENCES RR 16,250.00 ALMIYA SUBDIVISION (ABOITIZ LAND) RR 23,500.00 J. NITTON SUBDIVISION RR *** EAGLE'S NEST CONDOMINIUM CC 94,500.00 RC 78,750.00 PS 26,250.00 ALL OTHER CONDOMINIUMS CC 72,000.00 RC 60,000.00 PS 20,000.00 NOTE: * Housing Project and Canduman Resettlement are one and the same ** These street names/classifications are obsolete since they were replaced with identified named streets *** This subdivision does not belong to this barangay ZONE/BARANGAY: CASILI STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) CASILI-KAPASANAN UPPER CASILI CR 5,500.00 ROAD RR 3,625.00 I 4,750.00 CAUBACUB-CASILI ROAD CR * RR * I * INTERIOR RR * GP * CR * RR * I * INTERIOR RR * GP * SITIO CASILI CR 5,000.00 RR 3,125.00 I 4,500.00 INTERIOR RR 2,400.00 GP 1,625.00 TAWASON-CASILI ROAD CR 5,550.00 RR 3,500.00 I 4,750.00 INTERIOR RR 2,687.50 GP 2,050.00 ROAD TO DECA CR 5,500.00 RR 3,375.00 I 4,625.00 INTERIOR RR 2,687.50 GP 1,900.00 ALL OTHER STREETS CR 3,500.00 RR 2,500.00 I 2,875.00 INTERIOR RR 2,125.00 A50 ** CASILI SUBDIVISION RR 6,500.00 VISTA MONTANA (STA. LUCIA) CLASS A-SUPREME CR 12,625.00 CLASS B-PREMIUM CR 11,625.00 CLASS A-SUPREME RR 11,250.00 CLASS B-PREMIUM RR 10,375.00 CLASS C-DELUXE RR 9,187.50 VILLA VANESSA RR 7,375.00 GRAND TERRACE RR 8,375.00 CASILI HILLS RR 6,875.00 ANANDA RR 6,750.00 PRIVEYA HILLS RR 14,875.00 DECA HOMES (URBAN BASIC) RR 7,375.00 ALL OTHER SUBDIVISIONS RR 5,250.00 NOTE: * Per recommendation of Local Assessor and upon ocular inspection it was determined that this road is a duplication of an existing road ** Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more Agricultural Land in the City of Mandaue ZONE/BARANGAY: CASUNTINGAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) M. L. QUEZON STREET MAGUIKAY-CABANCALAN CR 15,525.00 RR 10,100.00 I 12,435.00 INTERIOR RR 8,100.00 M. CENIZA STREET MAGUIKAY-TABOK-TINGUB CR 10,875.00 RR 7,775.00 I 9,325.00 INTERIOR RR 5,500.00 TINGUB-MAGUIKAY QUEZON-BUTUANON RIVER CR 9,325.00 RR 6,225.00 I 7,800.00 INTERIOR RR 4,725.00 ALL OTHER STREETS CR 9,325.00 RR 6,275.00 I 7,800.00 INTERIOR RR 5,375.00 FELIZA VILLAGE RR 10,100.00 GREENHILLS SUBD. RR 9,325.00 HOLY TRINITY VILLAGE RR 7,800.00 INOCENCIA VILLAGE RR 7,800.00 OSMEA VILLA RR 9,275.00 VILLA TERRACE SUBD. RR 12,450.00 AGRO-MACRO SUBD. RR 10,100.00 KENRICH SUBD. RR 7,050.00 ALL OTHER SUBDIVISIONS RR 6,000.00 ZONE/BARANGAY: CENTRO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. DEL ROSARIO AVENUE CENIZA-RIZAL CR 20,750.00 RR 12,000.00 I 17,250.00 INTERIOR RR 10,000.00 A. SORIANO AVENUE FROM S.B. CABAHUG ST. TO J. BRIONES ST. CR 25,000.00 RR 12,125.00 I 21,250.00 INTERIOR RR 10,375.00 A. SUSON STREET ZAMORA-END CR 17,500.00 RR 10,500.00 I 14,125.00 INTERIOR RR 8,000.00 AVACINA ST. FROM S.B. CABAHUG ST. TO P. BURGOS ST. CR 10,625.00 RR 7,875.00 I 9,000.00 INTERIOR RR 5,750.00 B. CENIZA STREET LOPEZ JAENA CR 21,500.00 RR 11,000.00 I 17,125.00 INTERIOR RR 8,250.00 BURGOS STREET SANCHEZ-END CR 12,750.00 RR 9,250.00 I 10,875.00 BURGOS STREET INTERIOR RR 6,500.00 OUANO RECLAMATION CR * RR * I * INTERIOR RR * F. CABAHUG ST. FROM SUSON ST. TO S.B. CABAHUG ST. CR 17,625.00 (formerly Gen. Luna St.) RR 11,375.00 I 13,875.00 INTERIOR RR 9,000.00 F.E. ZUELIG ST. FROM S.B. CABAHUG ST. TO CABAHUG TO BOUNDARY OF CR 25,000.00 (RECLAMATION AREA) BARANGAY SUBANGDAKU I 21,000.00 F. MENDOZA ST. (EXT.) FROM O. BURGOS ST. TO J. BRIONES ST. CR 14,000.00 RR 10,375.00 I 12,125.00 INTERIOR RR 8,975.00 GOMEZ STREET CENIZA-BURGOS CR 17,750.00 RR 10,125.00 I 14,000.00 INTERIOR RR 8,000.00 J. BRIONES ST. ANDRES SORIANO AVE. TO F. MENDOZA ST. CR 21,250.00 RR 11,875.00 I 17,125.00 INTERIOR RR 10,125.00 MABINI STREET PLARIDEL-RIZAL CR 21,250.00 RR 11,875.00 I 16,875.00 INTERIOR RR 9,875.00 PESON ST. FROM S.B. CABAHUG ST. TO END OF STREET CR 10,625.00 RR 8,000.00 I 8,875.00 INTERIOR RR 5,625.00 PLARIDEL STREET SEAWALL-SAN ANTONIO CR * RR * I * INTERIOR RR * RIZAL STREET ZAMORA-SANCHEZ CR * RR * I * INTERIOR RR * RIZAL EXT. (MANDAUE PORT RD.) SEAWALL-SANCHEZ CR * RR * I * INTERIOR RR * SAN ANTONIO STREET BURGOS-MABINI STS. CR * RR * I * INTERIOR RR * S.B. CABAHUG ST. F. CABAHUG ST. TO ANDRES SORIANO AVE. CR 21,500.00 RR 12,000.00 I 17,500.00 INTERIOR-CAR ACCESS RR 10,125.00 U.M. SENO STREET RIZAL ST.-BURGOS ST. CR 14,000.00 RR 10,750.00 I 12,375.00 INTERIOR RR 8,000.00 ZAMORA STREET CENIZA-BURGOS CR 17,500.00 RR 11,500.00 I 14,000.00 INTERIOR RR 9,125.00 ALL OTHER STREETS CR * RR * I * INTERIOR RR * NOTE: * These streets are related/included in the North Reclamation Area Project which were given new names by the city government ZONE/BARANGAY: CUBACUB STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. ALIVIO STREET ALONG THE ROAD CR 6,500.00 RR 4,375.00 I 5,250.00 INTERIOR RR 4,000.00 BAAS JAGOBIAO ROAD RR 3,250.00 I 5,500.00 INTERIOR RR 2,875.00 GP 2,625.00 N. ABELLANA STREET ALONG THE ROAD CR 7,500.00 RR 4,000.00 I 4,750.00 INTERIOR RR 2,875.00 P. OUANO STREET ALONG THE ROAD CR 7,250.00 RR 4,000.00 I 5,500.00 INTERIOR RR 3,125.00 V. SENO STREET ALONG THE ROAD CR 7,000.00 RR 4,375.00 I 5,250.00 INTERIOR RR 2,875.00 VICTOR VEGA STREET (formerly CUBACUB-CASILI CR 5,875.00 CUBACUB-CASILI ROAD) ALONG THE ROAD RR 3,750.00 I 4,750.00 INTERIOR RR 3,250.00 GP * BAAS JAGOBIAO ROAD ALONG THE ROAD RR 3,625.00 I 5,625.00 BAAS JAGOBIAO ROAD INTERIOR RR 3,250.00 GP * ALL OTHER STREETS CR 5,000.00 ALONG THE ROAD RR 3,500.00 I 4,250.00 INTERIOR RR 2,450.00 GP 2,000.00 BAMBOO GREEN SUBD. RR 5,000.00 DECA HOMES SUBD. RR 4,750.00 SAN MIGUEL VILLAGE PHASE I RR 4,750.00 ALL OTHER SUBDIVISIONS RR 3,625.00 NOTE: * City Planning Office and City Assessor's Office has identified zoning of the area and determined no more GP Classification ZONE/BARANGAY: GUIZO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. BONIFACIO STREET HIGHWAY-A. DEL ROSARIO CR * RR * I * INTERIOR RR * A. CORTES AVENUE CEBU NORTH RD.-BOUNDARY CR 28,500.00 RR 13,750.00 I 24,000.00 INTERIOR RR 11,750.00 A. DEL ROSARIO AVENUE HIGHWAY-A. CORTES AVE. CR 20,750.00 RR 12,250.00 I 17,500.00 INTERIOR RR 10,625.00 A. S. FORTUNA STREET SEAWALL-DEL ROSARIO-M.C. CR 17,750.00 RR 11,500.00 I 14,125.00 INTERIOR RR 9,125.00 A. S. FORTUNA EXTENSION A. DEL ROSARIO-A. CORTES AVE. TO RECLAMATION AREA CR 12,500.00 RR 8,125.00 I 11,000.00 INTERIOR RR 5,875.00 B.B. CABAHUG STREET A. DEL ROSARIO-A. CORTES AVE. CR 14,250.00 RR 8,625.00 I 10,750.00 INTERIOR RR 6,125.00 BALINTAWAK B.B. CABAHUG-D.B. NERI CR 12,125.00 RR 7,750.00 I 10,500.00 INTERIOR RR 5,750.00 CEBU NORTH ROAD A. CORTES-MAGALLANES CR * RR * I * INTERIOR RR * D.B. NERI ST. F. CABAHUG ST. TO BALINTAWAK ST. CR 12,125.00 RR 7,875.00 I 10,375.00 INTERIOR RR 5,500.00 DEL PILAR STREET A. DEL ROSARIO-A. CORTES AVE. CR * RR * I * INTERIOR RR * F. ROSAL ST. FROM A. DEL ROSARIO AVE. TO BALINTAWAK ST. CR 14,000.00 (formerly Urdaneta St.) RR 8,625.00 I 10,625.00 INTERIOR RR 6,000.00 F. CABAHUG STREET B.B. CABAHUG-CREEK CR 18,250.00 RR 10,300.00 I 13,000.00 INTERIOR RR 7,500.00 L. JAYME STREET HIGHWAY-B.B. CABAHUG CR * RR * I * INTERIOR RR * LUIS ESPINA STREET SEAWALL-DEL ROSARIO CR 12,550.00 RR 8,875.00 I 11,125.00 INTERIOR RR 5,875.00 GEN. LUNA DEL PILAR-BOUNDARY CR * RR * I * INTERIOR RR * M.C. BRIONES ST. FROM BOUNDARY OF BRGY. TIPOLO TO A. C. CORTES CR 27,750.00 (National Highway) RR 13,625.00 I 23,875.00 INTERIOR RR 11,500.00 MAGALLANES DEL ROSARIO-CEBU NORTH RD. CR 17,750.00 RR 10,250.00 I 13,625.00 INTERIOR RR 7,750.00 MANTUYONG GEN. LUNA-END CR * RR * I * INTERIOR RR * URDANETA STREET DEL ROSARIO-END CR * RR * I * INTERIOR RR * C.D. SENO BOULEVARD A. DEL ROSARIO AVE., (ICC) TO OUANO BLVD. CR 28,500.00 I 24,250.00 OUANO AVENUE C.D. SENO BLVD. TO A. SORIANO AVE. CR 28,000.00 I 24,250.00 W.O. SENO ST. CORNER OF OUANO AVE. & SORIANO AVE. CR 28,000.00 TO C.D. SENO BLVD. I 24,000.00 ALL OTHER STREETS CR * RR * I * INTERIOR RR * STO. NIO SUBD. CR * NOTE: * These streets were duplicated streets and are also replaced with named streets (North Reclamation Area/Project) ZONE/BARANGAY: IBABAO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. CORTES AVENUE ALONG THE STREET CR 26,250.00 RR 16,250.00 I 14,250.00 INTERIOR RR 10,500.00 M.C. BRIONES ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 28,000.00 RR 14,000.00 I 18,000.00 INTERIOR RR 11,125.00 CEBU NORTH ROAD CR 25,875.00 RR 13,250.00 I 16,500.00 INTERIOR RR 11,000.00 F. CABAHUG ST. MANTUYONG CREEK TO S.B. CABAHUG ST. CR 19,250.00 RR 11,125.00 I 13,250.00 INTERIOR RR 8,375.00 GERARDO OUANO ST. S.B. CABAHUG ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 20,750.00 RR 10,875.00 I 11,750.00 INTERIOR LOTS-CAR ACCESS RR 8,375.00 LIBERTAD CR 20,750.00 RR 10,875.00 I 11,500.00 INTERIOR RR 9,000.00 M. SANCHEZ ST. S.B. CABAHUG ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 21,250.00 RR 11,375.00 I 12,375.00 INTERIOR RR 9,250.00 M.C. BRIONES ST. (National Highway) CORNER A. C. CORTES AVE. TO BUTUANON RIVER CR 28,500.00 RR 14,500.00 I 25,500.00 INTERIOR RR 11,500.00 R. COLINA STREET B.B. CABAHUG CR 20,750.00 RR 10,750.00 I 11,625.00 INTERIOR RR 8,625.00 M.C. BRIONES ST. TO BOUNDARY OF BRGY. ALANG-ALANG CR 21,250.00 I 11,250.00 RR 10,250.00 INTERIOR RR 7,625.00 RIZAL STREET CR 21,250.00 RR 11,500.00 I 13,250.00 INTERIOR RR 9,125.00 S. B. CABAHUG ST. F. CABAHUG ST. TO M.C. BRIONES ST. CR 28,500.00 RR 14,000.00 I 22,000.00 INTERIOR RR 10,250.00 SANCHEZ STREET CR 20,750.00 RR 11,125.00 I 13,000.00 INTERIOR RR 9,000.00 SITIO ESTANCIA CR 20,500.00 RR 11,125.00 INTERIOR RR 8,625.00 I 10,125.00 ALL OTHER STREETS CR 20,125.00 RR 11,000.00 INTERIOR RR 8,250.00 I 12,000.00 BARANGAY ROAD CR 20,250.00 RR 12,500.00 I 17,000.00 INTERIOR CR 18,750.00 RR 13,125.00 I 14,000.00 ZONE/BARANGAY: JAGOBIAO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) B.B. CABAHUG F. CABAHUG CANDUMAN CR 6,250.00 RR 5,000.00 I 7,000.00 INTERIOR RR 3,312.50 BAAS-JAGOBIAO ROAD ABELLANA END CR 7,250.00 RR 5,500.00 I 6,500.00 INTERIOR RR 4,375.00 CEBU NORTH ROAD END BASAK-DUNGOAN RD.-END CR 15,500.00 RR 9,250.00 I 12,125.00 INTERIOR RR 6,000.00 EVERSLEY SANITARIUM CR 8,000.00 RR 4,250.00 I 5,625.00 INTERIOR RR 3,500.00 H. ABELLANA (H. ABELLA) NATIONAL HIGHWAY CR 8,000.00 RR 5,375.00 I 6,500.00 INTERIOR RR 3,750.00 J. ALINSUG NATIONAL HIGHWAY CR 8,000.00 RR 6,000.00 I 6,500.00 INTERIOR RR 3,625.00 SITIO TUNGASAN RR 4,750.00 INTERIOR RR 3,437.50 T. GO STREET NATIONAL HIGHWAY-BRGY. ROAD CR 8,750.00 RR 5,750.00 I 7,000.00 INTERIOR RR 4,687.50 UNION CARBIDE HILLS CR 6,750.00 RR 5,750.00 I 6,500.00 INTERIOR RR 4,187.50 ALL OTHERS STREET CR 5,000.00 RR 3,687.50 I 4,750.00 INTERIOR RR 3,125.00 GP * NOTE: * City Planning Office and City Assessor's Office has identified zoning of the area and determined no more GP Classification ZONE/BARANGAY: LABOGON STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) CEBU NORTH ROAD S. JAYME-LABOGON CR 11,500.00 ALONG THE ROAD RR 8,750.00 I 10,250.00 INTERIOR RR 7,875.00 FATIMA ROAD ALONG THE ROAD CR 9,625.00 RR 5,000.00 I 8,250.00 INTERIOR RR 4,625.00 LABOGON CIRCUMFERENTIAL ROAD LABOGON-DOA ANTONIA VILLAGE CR 9,500.00 ALONG THE ROAD RR 5,000.00 I 8,375.00 INTERIOR RR 4,500.00 PACIFICA ROAD-UPPER ROAD JPS & SONS TRADING GROUP CORP. CR 9,250.00 LABOGON ROAD LABOGON CIR-END CR 9,625.00 ALONG THE ROAD RR 5,000.00 I 8,375.00 INTERIOR RR 4,500.00 LABOGON-PAKNAAN JAYME-PAKNA-AN LABOGON CR 9,000.00 ALONG THE ROAD RR 5,000.00 I 8,375.00 INTERIOR RR 4,500.00 S. JAYME STREET CEBU NORTH ROAD-BOUNDARY CR 9,125.00 ALONG THE ROAD RR 4,925.00 I 8,175.00 INTERIOR RR 4,500.00 S.E. LLENES INTERIOR CR 9,000.00 RR 4,250.00 LATASAN SOCOR CONSTRUCTION I 9,125.00 GOLDEN BRIDGE PIER I 9,000.00 ALL OTHERS STREETS ALONG THE ROAD CR 6,000.00 RR 4,875.00 I 8,250.00 INTERIOR RR 4,500.00 DOA ROSARIO VILLAGE RR 7,750.00 MA. ANTONIA SUBD. RR 7,200.00 SLIDING HILLS RR 7,750.00 YY COMPOUND RR 7,750.00 VILLA LOLITA LABOGON ROAD RR 7,125.00 SACRED HEART SUBDIVISION RR 7,125.00 ALL OTHER SUBDIVISION RR 6,875.00 ZONE/BARANGAY: LOOC STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) ANTIPOLO STREET A. MABINI-END CR ** RR ** I ** INTERIOR RR ** JUAN M. CENIZA STREET MABINI-SAN ANTONIO CR 8,125.00 RR 7,000.00 I 7,625.00 INTERIOR RR 4,425.00 MABINI STREET PLARIDEL-SAN ANTONIO CR 8,250.00 JUAN M CENIZA-MABINI CR 7,750.00 OUANO-C.M. CABAHUG CR 8,075.00 A. CABAHUG-A.C. CORTES CR 8,625.00 RR 7,225.00 I 7,625.00 INTERIOR RR 4,550.00 OUANO STREET MABINI-C.M. CABAHUG CR 13,250.00 RR 8,125.00 I 10,250.00 INTERIOR RR 6,500.00 PLARIDEL STREET SEAWALL-A. MABINI CR 14,500.00 change to J. BRIONES ST. RR 8,875.00 I 11,125.00 INTERIOR RR 7,625.00 A. MABINI-SAN ANTONIO CR 5,200.00 J. BRIONES ST. INTERIOR RR 3,600.00 I 4,175.00 INTERIOR RR 2,375.00 SAN ANTONIO STREET SAN ANTONIO-A. CABAHUG CR 8,250.00 change to F. MENDOZA ST. RR 6,875.00 I 7,625.00 INTERIOR RR 4,250.00 ALL OTHERS STREETS CR 4,750.00 RR 3,800.00 I 4,312.50 INTERIOR RR 2,375.00 SALTBEDS A38 * FELICITAS VILLAGE RR 6,125.00 NOTE: * Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more salt beds in the vicinity indicated above ** The street is a duplication of an existing street ZONE/BARANGAY: MAGUIKAY STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) V. ALABANO STREET M.L. QUEZON ST. TO L. JAYME ST. CR 7,500.00 (CHANNEL 9) RR 5,500.00 I 6,500.00 INTERIOR RR 4,250.00 CEBU NORTH ROAD/M.C. BRIONES L. JAYME TO BUTUANON RIVER CR 16,500.00 (National Highway) (METRO GAISANO) RR 11,000.00 I 14,500.00 INTERIOR RR 7,500.00 M. L. QUEZON AVENUE M.C. BRIONES ST. TO M. CENIZA ST. CR 12,500.00 RR 7,750.00 I 10,500.00 INTERIOR RR 6,000.00 M.D. ECHAVEZ ST. M.C. BRIONES TO M.L. QUEZON ST. CR 10,500.00 (Sudlon to Maguikay Elem. School) RR 6,300.00 I 8,550.00 INTERIOR RR 4,550.00 N. CABAHUG ST. M.C. BRIONES ST. TO END OF THE ROAD CR 10,625.00 RR 6,300.00 I 8,550.00 INTERIOR RR 4,500.00 L. JAYME ST. M.C. BRIONES ST. TO V. ALBANO ST. CR 8,750.00 RR 6,750.00 L. JAYME ST. I 7,750.00 INTERIOR RR 4,500.00 V. ALBANO ST. TO BNDRY. OF BRGY. CR 7,800.00 CASUNTINGAN RR 5,750.00 I 6,750.00 INTERIOR RR 3,500.00 MAGUIKAY-CANSUNTINGAN MAGUIKAY-V. ALBANO CR 7,050.00 RR 5,725.00 I 6,100.00 INTERIOR RR 3,825.00 MAGUIKAY FEEDER ROAD ALBANO-SUDLON ROAD CR 7,125.00 RR 5,800.00 I 6,250.00 INTERIOR RR 3,950.00 M. CENIZA STREET M.L. QUEZON ST. TO BUTAONON RIVER CR 7,125.00 RR 5,250.00 I 6,125.00 INTERIOR RR 3,125.00 I. FMI (BRGY. Road) M.C. BRIONES ST. TO END OF THE ROAD CR 7,650.00 (_________ Int'l. Road) RR 5,000.00 I 5,875.00 INTERIOR RR 3,250.00 RES SEA ROAD (Brgy. Road) M.C. BRIONES ST. TO END OF THE ROAD CR 8,800.00 RR 6,000.00 I 7,000.00 INTERIOR RR 4,000.00 NURSERY ROAD CEBU NORTH RD.-MAG FEEDER CR 8,000.00 RR 5,750.00 I 6,350.00 INTERIOR RR 3,950.00 N.S. CABAHUG STREET SITIO SALVACION CR 7,000.00 N.S. CABAHUG STREET RR 6,000.00 I 6,000.00 RR 3,875.00 CEBU NORTH RD.-MAG FEEDER CR 8,250.00 RR 5,625.00 I 7,750.00 INTERIOR RR 3,825.00 TINGUB-MAGIKAY ROAD QUEZON-BUTUANON RIVER CR 7,875.00 RR 5,625.00 I 5,925.00 INTERIOR RR 3,950.00 ALL OTHERS STREETS VISAYAN ENAMEL TO RED SEA CR 5,675.00 RR 4,375.00 I 5,125.00 INTERIOR RR 3,550.00 UNNAMED ST. M.D. ECHAVEZ TO M. CENIZA ST. CR 5,500.00 RR 4,250.00 I 5,125.00 INTERIOR RR 3,500.00 NORTH CALDEROHAN ALONG THE ROAD CR 6,000.00 NAZARETH VALLEY ALONG THE ROAD RR 4,625.00 SUGAR VALLEY ALONG THE ROAD RR 4,625.00 I 5,250.00 LITTLE TOKYO RR 4,375.00 SITIO YAMOG RR 4,375.00 SITIO SALVACION RR 4,375.00 SITIO LUPA RR 4,375.00 MARFA RR 4,375.00 VILLA FATIMA ALONG THE ROAD RR 4,375.00 ZONE/BARANGAY: MANTUYONG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. DEL ROSARIO AVENUE GEN. LUNA STREET CR 26,500.00 RR 20,750.00 I 22,750.00 INTERIOR RR 13,000.00 BOUNDARY OF BRGY. GUIZO TO SUSON ST. TO B. CENIZA ST. CR 20,500.00 RR 12,000.00 I 17,500.00 INTERIOR RR 10,500.00 A. S. FORTUNA EXTENSION A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 12,000.00 I 10,500.00 RR 8,500.00 INTERIOR CR 6,000.00 A. SORIANO AVENUE BOUNDARY OF BRGY. CENTRO TO W.O. SENO ST. I 28,000.00 RR 24,250.00 B. CENIZA ST. A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 33,850.00 RR 32,950.00 I 30,650.00 INTERIOR RR 18,250.00 C.D. SENO BLVD. A.S. FORTUNA EXT. TO A. SORIANO AVE. CR 28,500.00 I 24,250.00 ECHIVARRE A. DEL ROSARIO AVE. TO RECLAMATION AREA CR 16,750.00 RR 12,250.00 I 13,750.00 INTERIOR RR 9,200.00 F. CABAHUG ST. F. ROSAL ST., SUSON ST. CR 18,750.00 I 14,250.00 RR 11,000.00 INTERIOR RR 7,875.00 F. ROSAL ST. A. DEL ROSARIO AVE. TO F. CABAHUG ST. CR 14,250.00 I 12,250.00 RR 8,250.00 INTERIOR RR 6,000.00 F.E. ZUELIG ST. BOUNDARY OF BRGY. SUBANGDAKU TO ROAD 3 CR 28,000.00 I 22,750.00 GEN. LUNA CR 18,250.00 RR 12,250.00 I 14,000.00 INTERIOR RR 8,750.00 OUANO AVENUE A. SORIANO AVE. TO BOUNDARY OF SUBANGDAKU CR 28,500.00 I 24,250.00 SUSON ST. A. DEL ROSARIO AVE. TO F. CABAHUG ST. CR 10,750.00 RR 6,250.00 I 9,000.00 INTERIOR RR 4,750.00 URDANETA CR 14,875.00 RR 13,425.00 I 14,025.00 INTERIOR RR 9,500.00 ALL OTHER STREETS CR 13,050.00 RR 11,000.00 I 13,000.00 INTERIOR RR 8,750.00 ZONE/BARANGAY: OPAO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) ALANG-ALANG-OPAO ROAD G. OUANO-END CR 13,000.00 ALONG THE ROAD RR 9,750.00 I 11,500.00 INTERIOR RR 9,125.00 V.B. CABAHUG ST. (formerly G. OUANO BOUNDARY CR 13,000.00 ALANG-ALANG-UMAPAD) ALONG THE ROAD RR 9,625.00 I 12,000.00 INTERIOR RR 9,250.00 CABAHUG PRIVATE ROAD V.B. CABAHUG ST. CR 12,750.00 RR 9,750.00 I 12,000.00 INTERIOR RR 9,500.00 G. OUANO STREET CR 14,250.00 ALONG THE ROAD RR 10,750.00 I 13,500.00 INTERIOR RR 9,750.00 ALANG-ALANG-OPAO ROAD CR 3,000.00 ALONG THE ROAD RR 2,500.00 I 2,500.00 INTERIOR RR 2,000.00 GRACENA CR 12,500.00 ALONG THE ROAD RR 9,625.00 I 11,875.00 INTERIOR RR 8,875.00 GP 2,000.00 ACCESS ROAD BESIDE UC CR 13,750.00 I 13,000.00 ALL OTHERS STREET SITIOS ILOG & GRACENA CR 12,000.00 RR 9,500.00 I 11,250.00 INTERIOR RR 9,000.00 FISH POND A6 11,750.00 SALT BEDS A38 * ALL SUBDIVISIONS 9,500.00 NOTE: * Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more salt beds in the vicinity indicated above ZONE/BARANGAY: PAGSABUNGAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) H. ABELLANA STREET TINGUB-PAGSABUNGAN CR 13,600.00 RR 8,925.00 I 21,250.00 INTERIOR RR 5,950.00 H. ABELLANA EXTENSION CR 13,600.00 RR 8,925.00 I 18,700.00 INTERIOR RR 9,350.00 JAIME STREET BDRY. P. SANCHEZ ST.-BRGY. TINGUB CR 16,150.00 RR 11,475.00 I 19,231.25 INTERIOR RR 7,437.50 P. SANCHEZ (formerly BDRY.-TINGUB-PAGSABUNGAN RD. CR 12,920.00 PAGSABUNGAN ROAD) RR 11,475.00 I 20,825.00 INTERIOR RR 7,118.75 S.B. CABAHUG STREET CR 15,385.00 RR 10,837.50 I 19,762.50 INTERIOR RR 7,968.75 S. TOLING STREET CR 14,960.00 RR 9,562.50 I 17,000.00 INTERIOR RR 6,693.75 TINGUB-PAGSABUNGAN BDRY.-ABELLANA CR 10,200.00 RR 7,395.00 I 12,750.00 INTERIOR RR 4,250.00 Z. ESTRETAS ST. CR 14,960.00 RR 9,562.50 I 17,000.00 INTERIOR RR 6,693.75 ALINSUG ST. CR 10,200.00 RR 7,395.00 I 12,750.00 ALL OTHER STREETS CR * RR * I * INTERIOR RR * GREEN VIEW SUBD. RR 17,340.00 INTERIOR RR ** DCP TOWNHOMES (TCT) RR 12,920.00 FATIMA VALLEY SUBD. RR 12,920.00 HERMAG VILLAGE SUBD. RR 12,920.00 HILLSIDE SUBDIVISION RR 12,920.00 HOLY SPIRIT VILLAGE SUBD. RR 12,920.00 RAJAH TOWNHOMES (TCT) RR 12,920.00 RAYMONDVILLE SUBD. RR 12,920.00 SAN ROQUE VILLAGE SUBD. RR 12,920.00 SAN MIGUEL VILLAGE (Ph 2) RR 12,920.00 SOCORRO VILLAGE RR 11,900.00 STERO TOWNHOUSE (TCT) RR 12,920.00 SAMANTHA'S PLACE RR 12,920.00 PEREVILLE SUBDIVISION RR 12,920.00 GRANDLAND SUBDIVISION RR 12,920.00 UNNAMED SUBDIVISION (PASCAL TAN) RR *** UNNAMED SUBD. (OLIVIA) RR *** CLS SUBD. RR 16,150.00 ALL OTHER SUBDIVISIONS RR 12,920.00 NOTE: * These streets have either been identified to be duplicates of current streets and/or were replaced with new names per city ordinance ** It was determined per actual ocular inspection that there were no interior RR units inside the subdivision/village as they have their own subdivision roads *** These were identified to be piecemeal subdivisions by HLURB, not official subdivision/projects ZONE/BARANGAY: PAKNA-AN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) CEBU NORTH ROAD, HI-WAY BUTUANON RIVER CR 10,375.00 RR 8,750.00 I 9,500.00 INTERIOR RR 8,375.00 ZONE OKRA RR 8,250.00 ZONE SIKWA RR 8,250.00 S. E. JAYME STREET BRY LABOGON CR 10,000.00 RR 8,750.00 I 9,625.00 INTERIOR RR 8,000.00 ZONE PALIYA RR 4,500.00 ZONE MONGGO SUNPRIDE I 8,250.00 ZONE SAYOTE UNIVERSAL ROBINA (UR) CORNER I 8,250.00 ZONE KALABASA SHEMBERG MARKETING I 8,250.00 ZONE PECHAY STO. NIO PARISH RR 4,375.00 KINGS QUALITY FOOD I 8,500.00 ZONE GABI RR 4,250.00 ZONE KAMUNGGAY PAKNA-AN ELEMENTARY SCHOOL RR 4,250.00 ZONE REPOLYO RR 4,250.00 ZONE UBI PAKNA-AN BARANGAY HALL RR 4,375.00 ZONE TAMATE CTSI LOGISTICS/PAKNA-AN CENTRAL I 8,500.00 ZONE KAMOTE FAITHHOPE INDUSTRIES, INC. I 8,500.00 ARTEMIO SANCHEZ STREET UNIVERSAL ROBINA (UR) CORNER CR 9,375.00 ZONE CARROTS RR 8,000.00 PLARIDEL STREET CR 9,500.00 INTERIOR RR 8,000.00 ZONE AGBATI I 9,000.00 ZONE TANGKONG NEAR URATEX FOAM CR 13,250.00 ZONE CAMANSI RR 8,000.00 ZONE SIBUYAS RR 8,000.00 KAGAPE ROAD CR 9,000.00 RR 7,250.00 I 7,750.00 RR 4,500.00 SITIO CAMBOGAONG CR 7,750.00 RR 7,000.00 I 7,750.00 INTERIOR RR 4,250.00 ALL OTHERS STREETS CR 7,000.00 RR 4,000.00 I 6,750.00 INTERIOR RR 4,000.00 ROAD TO SUNPRIDE (NEW BUILDING) DOWN FOOT OF CANSAGA BAY BRIDGE CR 8,000.00 FISH POND A6 4,250.00 AGRICULTURAL A50 * STO. NIO SUBDIVISION RR 7,250.00 EAST COVINA SUBDIVISION CALDEROHAN RR 7,250.00 BREANNA HOMES RR 7,250.00 ALL OTHER SUBDIVISION RR 2,250.00 NOTE: * Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more Agricultural Land in the City of Mandaue ZONE/BARANGAY: SUBANGDAKU STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) OUANO AVENUE (Reclamation area) BARANGAY TIPOLO & MANTUYONG TO CEBU CITY CR 42,500.00 INTERIOR RR 37,000.00 F.E. ZUELIG ST. (Reclamation area) BARANGAY MANTUYONG & CENTRO TO MOONLIGHT ST. CR 43,750.00 INTERIOR RR 37,000.00 FROM MOONLIGHT ST. TO CEBU CITY BOUNDARY CR 38,250.00 INTERIOR RR 32,750.00 E.O. PEREZ ST. (Reclamation area) M. LOGARTA ST. TO F.E. ZUELIG ST. CR 37,500.00 INTERIOR RR 32,000.00 W.O. SENO ST. (MOONLIGHT RD.) (Reclamation area) BOUNDARY OF BARANGAY TIPOLO TO OUANO AVENUE CR 30,000.00 INTERIOR RR 25,250.00 M. LOGARTA ST. (Reclamation area) G. LOPEZ JAENA ST. TO CEBU CITY BOUNDARY CR 27,500.00 INTERIOR RR 14,500.00 G. LOPEZ JAENA ST. (National Highway) FROM CEBU CITY BOUNDARY TO BARANGAY TIPOLO CR 36,250.00 (Also Known: CEBU NORTH ROAD) RR 20,500.00 I 28,500.00 INTERIOR RR 18,000.00 HERNAN CORTES ST. BOUNDARY OF BARANGAY TIPOLO TO G. LOPEZ JAENA ST. CR 30,000.00 RR 17,150.00 I 23,250.00 HERNAN CORTES ST. INTERIOR RR 14,450.00 S.O. ALBANO ST. G. LOPEZ JAENA ST. TO M. LOGARTA ST. CR 22,250.00 RR 16,800.00 I 19,500.00 INTERIOR RR 12,725.00 SINGSON ROAD G. LOPEZ JAENA ST. TO SINGSON SUBDIVISION CR 22,000.00 RR 16,250.00 I 19,800.00 INTERIOR RR 12,000.00 F. CABAHUG ST. H. CORTES ST. MAHIGA CREEK CR 28,750.00 RR 18,000.00 I 24,750.00 INTERIOR RR 15,500.00 GOTHONG ROAD F. CABAHUG ST. TO END OF THE ROAD CR 19,000.00 RR 12,500.00 I 16,250.00 INTERIOR RR 9,500.00 UNNAMED STREET CR * RR * I * INTERIOR RR * ALL OTHER STREETS CR * RR * I * INTERIOR RR * SAN VICENTE VILLAGE RR 16,500.00 SINGSON VILLAGE RR 16,000.00 GENTLE BREEZE SUBDIVISION RR 17,000.00 ALL OTHER SUBDIVISIONS RR 12,000.00 MY VAN CITY SCAPE TOWER CC 108,000.00 RC 90,000.00 BAMBOO BAY COMMUNITY TOWER 1 CC 123,000.00 RC 102,500.00 PS 61,000.00 BAMBOO BAY COMMUNITY TOWER 2 CC 118,500.00 RC 98,750.00 PS 59,750.00 BAMBOO BAY COMMUNITY TOWER 3 CC 120,000.00 RC 100,000.00 PS 60,250.00 MANDANI BAY TOWER CC 139,500.00 RC 116,250.00 PS 67,500.00 ALL OTHER CONDOS CC 111,000.00 RC 92,500.00 PS 58,750.00 NOTE: * These streets are now named streets ZONE/BARANGAY: TABOK STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) CEBU NORTH ROAD FROM BUTUANON RIVER TO BOUNDARY OF CR 16,250.00 (JOSE RIZAL ST.)-National Highway BARANGAY BASAK (BASAK ELEM. SCHOOL) RR 10,750.00 I 13,125.00 INTERIOR RR 8,750.00 P.S. SUICO STREET JOSE RIZAL STREET TO B. SUICO STREET CR 11,875.00 RR 7,875.00 I 9,000.00 INTERIOR RR 6,125.00 B. SUICO STREET P.S. SUICO STREET TO BOUNDARY OF CR 10,800.00 RR 7,187.50 BARANGAY TINGUB I 8,300.00 INTERIOR RR 5,875.00 Z. ESTRERA STREET P.S. SUICO STREET TO PALMA VERDES SUBDIVISION CR 10,750.00 (formerly MABUGAT ROAD) RR 7,250.00 I 8,000.00 INTERIOR RR 6,125.00 P.C. SUICO STREET P.S. SUICO STREET TO B. SUICO STREET CR 10,625.00 RR 7,125.00 I 8,000.00 INTERIOR RR 6,000.00 E.J. DIMPAS STREET JOSE RIZAL STREET TO HERMAG SUBDIVISION CR 11,625.00 RR 8,187.50 I 9,050.00 INTERIOR RR 6,300.00 ALL OTHER STREETS CR 9,000.00 RR 6,500.00 I 7,375.00 INTERIOR RR 5,250.00 HERMAG VILLAGE RR 10,050.00 RICHMOND SUBDIVISION RR 10,050.00 MAHOGANY GROOVE SUBD. RR 9,500.00 PALMAS VERDES RR 8,800.00 PALMERA HOMES RR 8,800.00 PALM HEIGHTS RR 8,800.00 QUEENLY HOMES RR 8,500.00 ALL OTHER SUBDIVISIONS RR 7,875.00 NOTE: ** Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more Agricultural Land in the City of Mandaue ZONE/BARANGAY: TAWASON STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) TAWASON-TALAMBAN ROAD CANDUMAN-BOUNDARY CR 5,125.00 RR 3,600.00 I 4,000.00 INTERIOR RR 2,425.00 A50 * TAWASON-CANDUMAN ROAD TALAMBAN-BOUNDARY RR 5,125.00 INTERIOR RR 3,750.00 GP 3,125.00 A50 * TAWASON ROAD GERVASIO SENO ST. CR 4,225.00 TO CEBU CITY BOUNDARY RR 2,875.00 I 3,750.00 INTERIOR RR 2,175.00 GP 2,400.00 A50 * TAWASON CASILI ROAD GERVASIO SENO ST. CR 3,787.50 TO CASILI-KAPASANAN ROAD RR 2,425.00 I 3,375.00 INTERIOR RR 1,925.00 GP 1,925.00 A50 * CASILI-KAPASANAN ROAD BOUNDARY OF BRGY. CUBACUB CR 3,975.00 RR 2,900.00 I 3,500.00 INTERIOR RR 2,150.00 A50 * ALL OTHER STREETS CR 2,900.00 RR 2,375.00 I 2,775.00 INTERIOR RR 1,875.00 GP 1,525.00 A50 * MAHOGANY GROOVE SUBD. RR 12,250.00 PRISTINA NORTH RR 12,500.00 PREVIA HILLS RR 12,291.00 VERA ESTATES RR 12,600.00 LE GRAND RR 7,250.00 ALL OTHER SUBDIVISIONS RR 6,250.00 NOTE: * Per Ocular Inspection and Consultation with City Planning and Development Office of Mandaue City there are no more Agricultural Land in the City of Mandaue ZONE/BARANGAY: TINGUB STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB-PAGSABUNGAN CR 10,500.00 RR 6,250.00 I 8,300.00 INTERIOR RR 4,750.00 GP 2,000.00 TINGUB-PAGSABUNGAN ROAD CR 8,875.00 RR 4,750.00 I 6,300.00 INTERIOR RR 3,125.00 GP 3,500.00 BENIGNO SUICO STREET RR 6,300.00 I 8,300.00 ALL OTHER STREETS CR 7,500.00 I 5,500.00 RR 4,250.00 INTERIOR RR 3,500.00 GP * DCP TOWNHOMES RR 6,675.00 GREENHILLS SUBD. RR 8,000.00 PALMAS VERDE SUBDIVISION RR 7,625.00 NEW ENTRY: CAMINO VICINAL CORNER P. SANCHEZ ST., EXT. TO BUTUANON RIVER CR 6,000.00 (MAGNOLIA SMC) I 4,425.00 RR 3,625.00 NOTE: * City Planning Office and City Assessor's Office has identified zoning of the area and determined no more GP Classification ZONE/BARANGAY: TIPOLO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) A. DEL ROSARIO AVENUE CEBU NORTH ROAD CR 26,250.00 RR 17,250.00 I 20,500.00 INTERIOR RR 14,500.00 A. S. FORTUNA BOUNDARY-SMC CR 37,500.00 RR 19,250.00 I 29,500.00 INTERIOR RR 16,000.00 CEBU NORTH ROAD TIPOLO-P. BASUBAS CR 41,250.00 (M.C. BRIONES ST.) RR 22,250.00 I 25,250.00 INTERIOR RR 18,250.00 C. ROSARIO STREET A. DEL ROSARIO-CEBU CR 26,250.00 NORTH ROAD RR 21,750.00 INTERIOR RR 17,750.00 GERARDO OUANO AVENUE MANDAUE RECLAMATION AREA CR 38,750.00 I 25,500.00 HERNAN CORTES STREET SACRIS ROAD EXT.-SAN VICENTE VIL. CR 25,000.00 RR 20,000.00 INTERIOR RR 18,000.00 I 22,750.00 HERNAN CORTES EXTENSION CR 23,750.00 RR 19,000.00 I 21,000.00 INTERIOR RR 16,500.00 LOPEZ JAENA ST. P. CORTES-SINGSON VILL. SUBD. ROAD CR 34,500.00 I 30,500.00 RR 25,250.00 INTERIOR RR 22,250.00 MAGUIKAY-BANILAD STREET H. CORTES-A. BONIFACIO CR 34,250.00 RR 25,500.00 I 29,250.00 INTERIOR RR 21,250.00 C. D. SENO BOULEVARD. A. DEL ROSARIO AVE. TO CR 25,000.00 OUANO AVE. (RECLAMATION I 23,250.00 AREA) RR 20,000.00 INTERIOR LOTS-CAR ALLEY RR 17,625.00 W. O. SENO ST. (MOONLIGHT RD.) C.D. SENO BLVD. TO CR 26,250.00 (RECLAMATION AREA) BOUNDARY SUBANGDAKU I 24,250.00 PEDRO BASUBAS ROAD CR 25,000.00 RR 21,000.00 I 22,500.00 INTERIOR RR 19,500.00 PO-O ROAD CEBU NORTH RR-P. BASUBAS CR 18,000.00 RR 14,250.00 I 15,875.00 INTERIOR RR 12,250.00 A. P. CORTES ST. G. LOPEZ JAENA ST. TO CR 17,750.00 SINGSON VILLAGE I 14,750.00 RR 13,625.00 INTERIOR LOTS-CAR ALLEY RR 11,875.00 SACRIS ROAD EXT. HERNAN CORTES- A.S. FORTUNA ST. CR 17,500.00 RR 14,250.00 I 15,000.00 INTERIOR RR 12,750.00 SINGSON ROAD CEBU NORTH ROAD CR 16,000.00 RR 13,625.00 I 14,250.00 INTERIOR RR 12,375.00 CR 17,000.00 RR 14,000.00 TIPOLO BARRIO ROAD I 14,750.00 INTERIOR RR 12,250.00 ALL OTHER STREETS CR 17,000.00 RR 7,750.00 I 8,250.00 INTERIOR RR 6,100.00 SINGSON VILLAGE SITIO NAWANAO RR 8,375.00 URBAN DECA HOMES CC 60,900.00 RC 50,750.00 PS 28,750.00 ZONE/BARANGAY: UMAPAD STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASS 4TH REVISION ZV/SQ.M. (FINAL REVISION) PLARIDEL STREET CREEK-BUANON RIVER CR 11,000.00 I 10,000.00 ALONG THE ROAD RR 8,450.00 INTERIOR RR 5,650.00 G. OUANO TO CREEK CR 12,100.00 ALONG THE ROAD RR 9,850.00 I 10,600.00 INTERIOR RR 6,725.00 C. BATTILLER STREET ALONG THE ROAD CR 8,250.00 RR 8,700.00 I 8,950.00 R.A. OUANO STREET ALONG THE ROAD-VB CABAHUG ST. CR 9,200.00 C. BATILLER RR 8,075.00 I 7,625.00 U.N. AVENUE ALONG THE ROAD CR 18,125.00 PLARIDEL-VB CABAHUG- RR 17,000.00 MARCELO FERNAN BRIDGE I 14,475.00 V.B. CABAHUG ST. G. OUANO-OUANO AVENUE- CR 8,700.00 SHORELINE RR 8,700.00 I 7,375.00 CAMINO VICINAL STREET ALONG THE ROAD (AMOSUP) CR 6,075.00 PLARIDEL-R.A. OUANO RR 6,075.00 I 5,500.00 PROGRESS-CAMBOGAONG STS. PLARIDEL-END CR * ALONG THE ROAD RR * I * INTERIOR RR * UMAPAD-ALANG-ALANG PLARIDEL-ALANG-ALANG-UMAPAD CR * I * ALONG THE ROAD RR * INTERIOR RR * * ALL OTHER SHEETS CR * * I * ALONG THE ROAD RR * * INTERIOR RR * SAN JOSE VILLAGE RR 9,125.00 NOTE: * These streets were duplicate with streets identified, they are also determined to be obsolete due to the construction of UN Avenue CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUES OF REAL PROPERTIES FOR RDO NO. 80-MANDAUE 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 THE 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.