Bongao, Tawi-Tawi

August 7, 2023 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 96 - BONGAO, TAWI-TAWI IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF BONGAO (3RD REVISION), LANGUYAN, MAPUN, PANGLIMA SUGALA, SAPA-SAPA, SIMUNUL, SITANGKAI, SOUTH UBIAN, TANDUBAS, TURTLE ISLANDS AND SIBUTU (2ND REVISION), PROVINCE OF TAWI-TAWI, WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 96-BONGAO, TAWI-TAWI UNDER REVENUE REGION NO. 15-ZAMBOANGA 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 DA Drying Area 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. 15-ZAMBOANGA CITY REVENUE DISTRICT OFFICE NO. 96-BONGAO, TAWI-TAWI PROVINCE TAWI-TAWI D.O. NO. 045-2023 MUNICIPALITY BONGAO Effectivity Date Sept. 2, 2023 BARANGAY POBLACION STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. AWWAL DATU HALUN RIDJIKI BLVD. CR 1,660.00 AWWAL PROPOSED EXTENSION CORNER PROPOSED ROAD CR 1,833.00 BAGAY DATU HALUN RIDJIKI BLVD. CR 2,136.00 CHINESE PIER ROAD RIDJIKI BLVD.-PROPOSED ROAD CR 1,720.00 DATU HALUN WHARF-NALIL CR 9,834.00 DATU HALUN ROAD NALIL-PASIAGAN RR 838.00 CR 970.00 X 904.00 FATHER LAQUER ST. HOLY FAMILY HOSPITAL SITE RR 789.00 CR 906.00 X 868.00 KAHAPAN DATU HALUN SCHOOL OF FISHERIES RR 789.00 CR 906.00 X 848.00 LAMION CORNER RIDJIKI BLVD. CR 1,658.00 RR 811.00 NFA WAREHOUSE X 1,508.00 SIMANDAGIT A50 175.00 LAMION SIMANDAGIT PASIAGAN-WHARF OF LAMION RR 591.00 CR 814.00 NALIL ROAD ALONG PAHUT ROAD RR 501.00 A50 165.00 CR 834.00 PAHUT ROAD SANGA-SANGA RR 626.00 CR 814.00 X 795.00 PASIAGAN ROAD RR 506.00 A50 165.00 CR 864.00 PROPOSED KASULUTAN RR 359.00 CR 590.00 BOULEVARD 1ST ST.-BADJAO VILLAGE RR 359.00 CR 590.00 RIDJIKI BLVD. LAMION-SALAMAT CR 2,015.00 SANGA-SANGA A50 165.00 CR 864.00 SALAMAT CORNER DATU HALUN SCHOOL OF FISHERIES RR 963.00 CR 1,111.00 SUKURAN DATU HALUN RIDJIKI BLVD. CR 1,779.00 ALL OTHER ST. CR 1,342.00 GP 206.00 RR 427.00 BARANGAY IPIL STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 120.00 A50 152.00 GP 158.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: KAMAGONG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 371.00 BARANGAY: KARUNDONG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 371.00 BARANGAY: LAGASAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: LAKIT-LAKIT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY LAMION STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 641.00 ROADSIDE CR 864.00 X 845.00 A 107.00 A50 120.00 GP 173.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 370.00 DAERAH SHARIFA RAFIA HALUN VILLE RR 2,417.00 BARANGAY : LAPID-LAPID STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: LATO LATO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: LUUK PANDAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: LUUK TULAY STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY MALASA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: MANDULAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: MASANTONG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: MONTAY-MONTAY STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY NALIL STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 506.00 ROADSIDE CR 864.00 A 120.00 A50 157.00 GP 188.00 I 845.00 X 817.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 370.00 JJJ LAND DEV'T. CORP. SUBDIVISION RR 1,563.00 SEA ORCHIDS HOMES SUBDIVISION RR 1,520.00 MID VALLEY SUBDIVISION RR 1,150.00 TRIPLE R SUBDIVISION RR 1,150.00 BARANGAY: PABABAG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: PAG-ASA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 506.00 ROADSIDE CR 864.00 A 120.00 A50 157.00 GP 188.00 X 817.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 370.00 BARANGAY: PAG-ASINAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 476.00 ROADSIDE CR 814.00 A 107.00 A50 120.00 GP 188.00 INTERIOR LOTS CR 756.00 INTERIOR LOTS RR 246.00 ALBIA SUBDIVISION RR 4,417.00 BARANGAY: PAGATPAT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: PAHUT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 506.00 ROADSIDE CR 864.00 I 845.00 A 107.00 A50 120.00 GP 188.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 321.00 BARANGAY: PAKIAS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: PANYONGAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY : PASIAGAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 506.00 ROADSIDE LOT (Suwangkagang) RR 525.00 ROADSIDE CR 864.00 ROADSIDE LOT (Suwangkagang) CR 2,158.00 A 107.00 A50 120.00 GP 188.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 321.00 INTERIOR LOTS (Suwangkagang) RR 350.00 BARANGAY: SANGA-SANGA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 506.00 ROADSIDE CR 864.00 X 760.00 A 120.00 A50 188.00 GP 407.00 INTERIOR LOTS CR 726.00 INTERIOR LOTS RR 321.00 BARANGAY: SILOBBOG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY SIMANDAGIT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 528.00 ROADSIDE CR 864.00 A 107.00 A50 120.00 GP 245.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 370.00 ACS SUBDIVISION RR 2,730.00 BARANGAY: SUMANGAT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: TARAWAKAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY: TONGSINAH STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 BARANGAY TUBIG-BASAG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 608.00 ALL OTHER INTERIOR LOTS RR 400.00 BARANGAY: TUBIG-BOH STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 528.00 ROADSIDE CR 864.00 X 845.00 A 120.00 A50 178.00 GP 295.00 INTERIOR LOTS RR 370.00 INTERIOR LOTS CR 776.00 OLD HOUSING RR 1,050.00 NEW HOUSING RR 1,025.00 DAYANG SAHAYA HOME SUBDIVISION RR 1,025.00 BARANGAY: TUBIG-MAMPALAM STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 469.00 ROADSIDE CR 864.00 X 845.00 A 120.00 A50 157.00 GP 203.00 INTERIOR LOTS CR 771.00 INTERIOR LOTS RR 491.00 BARANGAY: TUBIG-TANAH STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 469.00 ROADSIDE CR 864.00 A 120.00 A50 157.00 GP 203.00 INTERIOR LOTS CR 776.00 INTERIOR LOTS RR 321.00 BARANGAY: UNGUS-UNGUS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 3RD REV ZV/SQ./M. ALL LOTS ROADSIDE RR 439.00 ROADSIDE CR 626.00 A 107.00 A50 120.00 GP 203.00 INTERIOR LOTS CR 588.00 INTERIOR LOTS RR 246.00 MUNICIPALITY LANGUYAN BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS RR 588.00 CR 760.00 X 685.00 A1 381.00 A4 400.00 A11 95.00 A14 111.00 A25 400.00 A31 481.00 A32 419.00 MUNICIPALITY MAPUN BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 463.00 X 415.00 RR 400.00 A1 113.00 A4 356.00 A14 99.00 MUNICIPALITY PANGLIMA SUGALA BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 443.00 RR 380.00 I 415.00 X 383.00 A1 136.00 A3 294.00 A4 294.00 A11 100.00 A14 100.00 A16 83.00 A23 294.00 A25 294.00 A48 275.00 MUNICIPALITY SAPA-SAPA BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS RR 338.00 CR 420.00 X 380.00 A4 231.00 A25 40.00 MUNICIPALITY SIMUNUL BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 513.00 X 415.00 RR 356.00 A4 339.00 A25 59.00 MUNICIPALITY SITANGKAI BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 463.00 X 415.00 RR 356.00 A4 294.00 A25 63.00 MUNICIPALITY SOUTH UBIAN BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS RR 381.00 CR 465.00 X 418.00 A50 319.00 MUNICIPALITY TANDUBAS BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS RR 334.00 CR 415.00 X 371.00 A4 264.00 A25 85.00 MUNICIPALITY TURTLE ISLANDS BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 445.00 X 404.00 RR 334.00 A4 211.00 MUNICIPALITY SIBUTU (New Municipality, formerly part of Sitangkai) BARANGAY ALL BARANGAYS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 2ND REV ZV/SQ./M. ALL LOTS CR 409.00 X 383.00 RR 346.00 A4 220.00 A25 61.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 96-BONGAO, TAWI-TAWI 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. HTcADC 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. CAIHTE 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 SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC. SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL 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 VALUES 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.