An Ordinance Adopting the Schedule of Market Values for Industrial Land, Buildings and Other Structures Situated in Valenzuela City

November 3, 2014 **Excerpts from the minutes of the 58th Regular Session of the 6th City Council of Valenzuela held on November 3, 2014 at 3:00 p.m. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Karuhatan, Valenzuela City, Metro Manila. VALENZUELA CITY ORDINANCE NO. 169-14 AN ORDINANCE ADOPTING THE SCHEDULE OF MARKET VALUES FOR INDUSTRIAL LAND, BUILDINGS AND OTHER STRUCTURES SITUATED IN VALENZUELA CITY Authored by Councilor Antonio R. Espiritu, Councilor Rovin Andrew M. Feliciano, Councilor Corazon A. Cortez, Councilor Marlon Paulo C. Alejandrino, Councilor Jennifer Pingree-Esplana, Councilor Lorena Natividad-Borja, Councilor Lailanie P. Nolasco, Councilor Kimberly Ann D.V. Galang, Councilor Crissha M. Pineda, Councilor Kristian Rome T. Sy and Councilor Ramon L. Encarnacion. WHEREAS, Section 2 of Presidential Decree No. 824 included Valenzuela City in the Territorial Jurisdiction of Metropolitan Manila; WHEREAS, Municipality of Valenzuela became a highly urbanized city on 14 February 1998 pursuant to Republic Act No. 8526, An Act Converting the Municipality of Valenzuela into a Highly Urbanized City to be known as the City of Valenzuela; WHEREAS, Section 50 of Republic Act No. 8526 suspending the increase in rates of local taxes within the period of five (5) years from its acquisition of corporate existence have already lapsed for eleven years, General Revisions should have been made last 2004; WHEREAS, FURTHER, no revisions were made despite mandate of laws for twenty (20) years since the effectivity of Revenue Ordinance No. 92-013, a General Revision for the taxable year 1997, 2004, 2007, and 2010 should have been made, therefore the tax rates used in the appraisal and assessment of the office of the city assessor is still a municipal rate; WHEREAS, Section 18 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, has declared to be the policy of the State that the territorial and political subdivisions of the State shall enjoy genuine and meaningful local autonomy to enable them to attain their fullest development as self-reliant communities; cHATSI WHEREAS, Section 200 of Republic Act 7160 provided for Administration of the Real Property Tax that the provinces and cities, including the municipalities within the Metropolitan Manila Area, shall be primarily responsible for the proper, efficient and effective administration of the real property tax; WHEREAS, by virtue of the legal mandate of the City Assessor to prepare the Schedule of Fair Market Value for the conduct of revision, the 2014 Schedule of Fair Market Value of properties classified as industrial for thirty three (33) barangays has been undertaken pursuant to Section 219 of Republic Act No. 7160; WHEREAS, due to rise of existing market value, it is likewise essential to allow a solution that will adapt and regulate the existing condition of the industrial class which is considered just, fair and equitable; WHEREAS, it is the mandate of the law to undertake a general revision of real property assessments every three (3) years, the same being reiterated and strengthened by Department of Finance (DOF) and Department of the Interior and Local Government (DILG) Joint Memorandum Circular No. 2010-01; and WHEREAS, FURTHER, the said DOF-DILG Joint Memorandum Circular No. 2010-01 likewise enjoined all Presiding Officers and Members of Sanggunian Panlungsod to calendar, deliberate and cause the passage of an Ordinance incorporating therein the proposed updated Schedule of Fair Market Values prepared by the City Assessor. NOW, THEREFORE, be it ORDAINED as it is hereby ORDAINED by the City Council of Valenzuela in session duly assembled: SECTION 1. Short Title . This Ordinance shall be known and cited as the "ADOPTING THE SCHEDULE OF MARKET VALUES FOR INDUSTRIAL LAND, BUILDINGS AND OTHER STRUCTURES SITUATED IN VALENZUELA CITY". SECTION 2. Table of Contents . The following is the table of contents: aHICDc Section No. Contents Page 1 Short Tile 2 2 Table of Contents 2 3 Sub-classification of Industrial Land 3 4 Schedule of Base Unit Value of Industrial Land 4 5 Appraisal of Industrial Land 13 6 Type of Improvements 14 7 Schedule of Unit Cost for Extra Items 15 8 Appraisal of Buildings and other Structures/Improvements 17 9 Schedule of Unit Values of Industrial Buildings and other 19 Structures 10 Schedule of Depreciation 20 11 General Revision of Assessment 21 12 Authority of the Assessor to Take Evidence 21 13 Separability Clause 21 14 Repealing Clause 21 15 Effectivity 21 SECTION 3. Sub-Classification of Industrial Land. The following sub-classification of Industrial Land was based on the diversity of the data in a given sub-market and limited the same to the existing land use and comprehensive land use program of the city. Sub-Classification Unit Value Description of Land-Industrial FIRST CLASS P6,000.00 1. Located along major Industrial-1 thoroughfares. (Ia-1) 2. Where the highest industrial and manufacturing activities in the City takes place. 3. Where high grade factory or warehouse are situated. 4. Commands the highest industrial land value of the City. 5. Classified and zoned as industrial area, although along secondary roads but easily accessible through major thoroughfares, but predominantly industrial. SECOND CLASS P4,500.00 1. Along secondary roads but easily Industrial-2 accessible through major (Ia-2) thoroughfares. 2. Where the industrial and manufacturing activities are considerably high but fall short than the First Class Industrial Land. 3. Where semi-high grade factory and warehouse buildings are situated. THIRD CLASS P3,000.00 1. Located along weather road, Industrial-3 along secondary roads. (Ia-3) 2. Where low grade factory and warehouse are situated. 3. Where public utility transportation are irregular. 4. Commands lesser industrial land value than that of the Second Class Industrial Land. SECTION 4. Schedule of Base Unit Value of Industrial Land. The following are the computed fair market value of industrial land within city, based on the sub-classification of land: cDACST Brgy 2014 Market Code Street Vicinity Value Per Sub Sq.M. Class 01 PULO All other streets 3,000.00 I-3 02 ARKONG BATO M.H. Del Pilar Palasan Bdry. to 3,000.00 I-3 Malabon Arkong Bato Rd. Palasan Rd. to 3,000.00 I-3 Navarette St. 03 PALASAN M.H. Del Pilar Poblacion to Arkong Bato 3,000.00 I-3 04 POBLACION M.H. Del Pilar Bridge to Palasan Bdry. 3,000.00 I-3 M.H. Del Pilar St. to Poblacion St. Pariancillo Road 3,000.00 I-3 05 PARIANCILLO VILLA All other streets 3,000.00 I-3 06 BALANGKAS All other streets 3,000.00 I-3 07 WAWANG PULO All other streets 3,000.00 I-3 08 TAGALAG All other streets 3,000.00 I-3 09 COLOONG All other streets 3,000.00 I-3 10 BISIG All other streets 3,000.00 I-3 11 ISLA All other streets 3,000.00 I-3 12 RINCON Rincon Rd. Malinta Bdry. to Pasolo 3,000.00 I-3 Bdry. Felo I Rincon Rd. to end 3,000.00 I-3 Felo II Rincon Rd. to end 3,000.00 I-3 San Simon Rincon Rd. to end 3,000.00 I-3 Don Pablo Subd. Rincon Rd. to end 3,000.00 I-3 San Antonio St. Rincon Rd. to end 3,000.00 I-3 First Malinta Industrial Subd. Don Pablo Subd. to end 4,500.00 I-2 Makipot Road Rincon Rd. to end 3,000.00 I-3 Planters St. Rincon Rd. to Ka 4,500.00 I-2 Melanio 13 PASOLO Pasolo Road 1 Rincon Rd. to G. Lazaro St. 3,000.00 I-3 Pasolo Road 2 G. Lazaro St. to Mabolo St. 3,000.00 I-3 14 MALANDAY McArthur Hiway Meycauayan Bdry. to 6,000.00 I-1 Dalandanan Bdry. M.H. Del Pilar MacArthur Hi-way to 3,000.00 I-3 Mabolo Bdry. I. Fernando St. M.H. Del Pilar to Lazaro St. 3,000.00 I-3 M. Gonzales St. MacArthur Hi-way to end 3,000.00 I-3 San Andres St. MacArthur Hi-way to end 3,000.00 I-3 L. Urrutia St. MacArthur Hi-way to end 3,000.00 I-3 Pantaleon St. MacArthur Hi-way to end 3,000.00 I-3 Soriano St. MacArthur Hi-way to end 3,000.00 I-3 ACA Rd. MacArthur Hi-way to end 3,000.00 I-3 S. Lazaro St. MacArthur Hi-way to end 3,000.00 I-3 S. Lazaro St. MacArthur Hi-way to end 3,000.00 I-3 ITC Woodland MacArthur Hi-way to end 3,000.00 I-3 15 DALANDANAN MacArthur Hi-way Malinta Bdry. to 6,000.00 I-1 Malanday Bdry. C. Santiago St. MacArthur Hi-way to end 3,000.00 I-3 V. Hermoso St. MacArthur Hi-way to end 3,000.00 I-3 A. Blanco St. MacArthur Hi-way to 3,000.00 I-3 Sumilang Subd. A. Marcelo MacArthur Hi-way to 3,000.00 I-3 Mabolo St. G. Lazaro St. MacArthur Hi-way to 3,000.00 I-3 Pasolo Balubaran MacArthur Hi-way to end 3,000.00 I-3 Buenaventura St. MacArthur Hi-way to end 3,000.00 I-3 Dizor St. MacArthur Hi-way to end 3,000.00 I-3 Industrial Rd. MacArthur Hi-way to end 4,500.00 I-2 M. Quimpo Sales St. MacArthur Hi-way to end 3,000.00 I-3 Marindal St. MacArthur Hi-way to end 3,000.00 I-3 16 MALINTA Karuhatan Bdry. to MacArthur Hiway Dalandanan Bdry. 6,000.00 I-1 Gov. I Santiago St. MacArthur Hi-way to 3,000.00 I-3 Malabon Bdry. Gov. T. Santiago St. to Dulong Tangke St. Tangke 3,000.00 I-3 Capt. Tongco St. Tangke St. to end 3,000.00 I-3 St. Joseph St. Tangke St. to St. Jude 3,000.00 I-3 Makipot Rd. Rincon Rd. to end 3,000.00 I-3 P. Carreon St. Rincon Rd. to end 3,000.00 I-3 Gamma Rd. Rincon Rd. to end 3,000.00 I-3 Balubaran St. MacArthur Hi-way to 4,500.00 I-2 Donesa St. Donesa St. Balubaran to Mabolo Rd. 4,500.00 I-2 Capt. Cruz St. MacArthur Hiway to 6,000.00 I-1 (Poblacion II) Mal-Nov. Road Ibayo St. Gov. Santiago to end 3,000.00 I-3 Gomez St. Mal-Nov. Rd. to end 3,000.00 I-3 I. Francisco St. Mal-Nov. Rd. to Eden 4,500.00 I-2 Malinta Court Novaliches Rd. Malinta Bdry. to Maysan 4,500.00 I-2 Bdry. Cantillon St. Maysan Rd. to end 4,500.00 I-2 A. Pablo St. MacArthur Hi-way to 6,000.00 I-1 Karuhatan Agustin St. MacArthur Hi-way to A. 4,500.00 I-2 Pablo St. Capt. Pablo St. Mac Arthur Hi-way to 4,500.00 I-2 Karuhatan Daang Kariton Rincon Rd. to end 4,500.00 I-2 Llenado St. Maysan Rd. to end 4,500.00 I-2 Daang Makipot Rincon Rd. to end 4,500.00 I-2 P. Santos St. Tangke St. 4,500.00 I-2 Sitio Pinalagad San Francisco 4,500.00 I-2 Karuhatan Rd. St. Jude St. Gov. Santiago to end 4,500.00 I-2 17 KARUHATAN MacArthur Hiway Marulas Bdry. to end 6,000.00 I-1 A. Pablo St. Malinta to MacArthur 4,500.00 I-2 Hi-way San Vicente St. A. Pablo St. to 4,500.00 I-2 MacArthur Hi-way Daez St. MacArthur Hi-way to end 4,500.00 I-2 Bezotte St. MacArthur Hi-way to end 4,500.00 I-2 San Francisco St. MacArthur Hi-way to end 4,500.00 I-2 Sto. Rosario St. San Francisco to end 4,500.00 I-2 Industrial Rd. San Francisco to end 4,500.00 I-2 Cayetano St. MacArthur Hi-way to end 4,500.00 I-2 Arty Subd. MacArthur Hi-way to end 4,500.00 I-2 Pag-Asa Pag-Asa Subd. 4,500.00 I-2 Tomas Manuel MacArthur Hi-way to end 4,500.00 I-2 Tadeo St. MacArthur Hi-way to end 4,500.00 I-2 Gen. T. De Leon Rd. MacArthur Hi-way to end 4,500.00 I-2 Bayanihan Vill. Gen. T. De Leon to end 4,500.00 I-2 Bernabe St. Bernabe Compd. to end 4,500.00 I-2 Dicks Co St. MacArthur Hi-way to end 4,500.00 I-2 Don Pedro St. 4,500.00 I-2 M. Antonio St. Maysan Rd. to end 4,500.00 I-2 Overland Dr. MacArthur Hi-way to end 4,500.00 I-2 T. Manotoc Subd. MacArthur Hi-way to end 4,500.00 I-2 Poblacion II MacArthur Hi-way to end 4,500.00 I-2 18 GEN. T. DE LEON Gen. T. de Leon Rd. Karuhatan Bdry. to Bridge 4,500.00 I-2 19 MAYSAN Malinta Novaliches Rd. Malinta Bdry. to Paso 4,500.00 I-2 de Blas E. Cabral St. Mal-Nov. Rd. to end 4,500.00 I-2 Tongco St. Mal-Nov. Rd. to G. 3,000.00 I-3 Marcelo St. G. Marcelo St. Parada Bdry. to 3,000.00 I-3 Cemetery Rd. F. Dela Cruz St. Mal-Nov. Rd. to end 3,000.00 I-3 Sitio Malabo 4,500.00 I-2 Balubaran Ext. End of Marcelo St. 4,500.00 I-2 E. Cantillon St. Doneza St. to Alarcon 4,500.00 I-2 R. Roberto St. F. Alarcon to end 4,500.00 I-2 A. Alarcon St. F. Cantillon to Djongco 4,500.00 I-2 De Zafra St. E. Cantillon to San Andres 4,500.00 I-2 Derupa St. Maysan Rd. to end 4,500.00 I-2 Dionisio St. Maysan Rd. to end 4,500.00 I-2 Djongco St. Purok II 4,500.00 I-2 Doon St. Maysan Rd. to end 4,500.00 I-2 I. Cabral St. Maysan Rd. to end 4,500.00 I-2 I. Francisco St. Maysan Rd. to end 4,500.00 I-2 G. Antonio St. Maysan Rd. to end 4,500.00 I-2 Ilang Ilang St. Maysan Rd. to Serrano St. 4,500.00 I-2 M. Antonio St. Maysan Rd. to Serrano St. 4,500.00 I-2 Mendoza St. F. Dela Cruz to end 4,500.00 I-2 Metro Sotanghon E. Cantillon to De Zafra 4,500.00 I-2 Molave Maysan Rd. to end 4,500.00 I-2 P. Lanozo St. F. Alarcon to end. 4,500.00 I-2 Pascual St. Maysan Rd. to end 4,500.00 I-2 Sampaguita St. Maysan Rd. to end 4,500.00 I-2 Solvic St. Maysan Rd. to end 4,500.00 I-2 20 VEINTE REALES C. Molina St. T. Santiago St. to 4,500.00 I-2 Skyline Subd. T. Santiago St. Malanday Bdry. to 4,500.00 I-2 Lingunan Bdry. F. San Diego St. T. Santiago St. to 3,000.00 I-3 Maysan Bdry. C. San Diego St. T. Santiago St. to 3,000.00 I-3 Maysan Bdry. Meralco Compd. T. Santiago St. to end 4,500.00 I-2 Rubber Master Rd. T. Santiago St. to end 4,500.00 I-2 21 LINGUNAN T. Santiago St. Veinte Reales Bdry. to 4,500.00 I-2 Canumay Bdry. P. Gregorio St. T. Santiago to end 3,000.00 I-3 Trinidad St. P. Gregorio to end 3,000.00 I-3 Antonio St. T. Santiago to end 3,000.00 I-3 Pinagbayanan St. T. Santiago to end 4,500.00 I-2 Rubber Master Rd. T. Santiago to end 4,500.00 I-2 Pag-Ibig St. Pinagbayanan St. to end 4,500.00 I-2 F. Dulalia St. T. Santiago to end 4,500.00 I-2 M. Francisco St. P. Gregorio to end 3,000.00 I-3 22 PASO DE BLAS Malinta Novaliches Maysan Bdry. to 4,500.00 I-2 Rd. Bagbaguin Bdry. G. Angeles St. Mal.-Nov. Rd. to end 4,500.00 I-2 P. Santiago St. Mal.-Nov. Rd. to end 4,500.00 I-2 Service Road East Mal.-Nov. Rd. to end 4,500.00 I-2 Service Road West Mal.-Nov. Rd. to end 4,500.00 I-2 Dr. M. Laurel Drive Mal.-Nov. Rd. to end 4,500.00 I-2 1st 2nd 3rd 4th St. Fortune Driver to end 4,500.00 I-2 Bagbaguin Rd. Mal.-Nov. Rd. to end 4,500.00 I-2 E. Miranda Rd. Mal.-Nov. Rd. to end 4,500.00 I-2 Francisco St. Paso de Blas to Maysan Rd. 4,500.00 I-2 23 PARADA Parada Road G. Marcelo St. to 4,500.00 I-2 Fortune Village Capt. Cruz St. Parada Rd. to S. De 3,000.00 I-3 Guzman St. S. de Guzman St. Capt. Cruz St. to 4,500.00 I-2 Santolan Feliza St. Capt. Cruz St. to end 4,500.00 I-2 F. Santiago St. Parada Rd. to end 4,500.00 I-2 Cabral St. Parada Rd. to end 4,500.00 I-2 24 UGONG Que Grande St. Gen. T. de Leon Rd. to 3,000.00 I-3 Sulok Rd. La Mesa St. Que Grande to end 4,500.00 I-2 Barrios Compd. Dieto St. to end 3,000.00 I-3 Sulok St. Que Grande to end 3,000.00 I-3 Tatalon St. Que Grande to end 3,000.00 I-3 F. Bautista St. Mapulang Lupa to Que 3,000.00 I-3 Grande Circumferential 6,000.00 I-1 Rd. to Mindanao Ave. Industrial Road Tatalon to end 6,000.00 I-1 Gen. T. de Leon Rd. Delos Reyes to Que 4,500.00 I-2 Grande Sts. Kaybalag St. NPC Circumferential Rd. 4,500.00 I-2 Darlucio St. Que Grande to end 4,500.00 I-2 B. Juan St. Sulok to end 4,500.00 I-2 Feliciano St. Kaybalog St. to GSIS 4,500.00 I-2 25 MAPULANG LUPA Apolonia St. Paso de Blas Bdry. to F. 4,500.00 I-2 Bautista G. Angeles St. Apolonia St. to Ugong 4,500.00 I-2 Home Centrum Subd. Apolonia St. to Candido St. 4,500.00 I-2 Candido Compd. Apolonia St. to end 3,000.00 I-3 Bisalao Road Sto. Rosario to Mariano St. 4,500.00 I-2 Benito Hao St. Sto. Rosario to Mariano St. 4,500.00 I-2 Kabatuhan St. Sto. Rosario to Candido 4,500.00 I-2 Pabaya St. Sto. Rosario to Ugong Bdry. 4,500.00 I-2 Sto. Rosario St. Paso de Blas Bdry. to 4,500.00 I-2 Ugong Bdry. Servando St. Sto. Rosario to end 4,500.00 I-2 26. BAGBAGUIN Malinta Novaliches Paso de Blas to 4,500.00 I-2 Rd. Caloocan Bdry. 707 Compd. Mal-Nov. Rd. to end 4,500.00 I-2 Bisalao Road A. Mariano St. to 4,500.00 I-2 Mapulang Lupa ITC Compd. Mal-Nov. Rd. to Sitio 6,000.00 I-1 Malinis Sitio Malinis Lawang Bato to Jacinto St. 6,000.00 I-1 G. Molina St. 707 Compd. to end 4,500.00 I-2 P. Jacinto St. Sitio Malinis to end 4,500.00 I-2 A. Mariano St. Mal-Nov. Rd. to end 6,000.00 I-1 Victoria Rd. Sitio Malinis to end 4,500.00 I-2 Dela Cruz St. Sitio Malinis to end 4,500.00 I-2 Dalag St. Sitio Malinis to end 4,500.00 I-2 Juvic Compd. Sitio Malinis to end 4,500.00 I-2 Lorenzo St. ITC Rd. to end Paso de 4,500.00 I-2 Blas Bdry. to Caloocan Maysan Road Bdry. 4,500.00 I-2 Molina Compd. 707 Compd. to end 4,500.00 I-2 San Diego St. Avocado St. to Santiago 4,500.00 I-2 Compd. St. Dominic St. ITC Road to end 4,500.00 I-2 V. Sebastian St. Sitio Malinis to end 4,500.00 I-2 27 LAWANG BATO Lawang Bato Rd. D. Bonifacio to Sapang 4,500.00 I-2 Bakaw Sapang Bakas St. Service Road to Daang 4,500.00 I-2 Bato Daang Bato Sapang Bakaw to Daang 4,500.00 I-2 Bato Mulawinan St. Lawang Bato Rd. to end 4,500.00 I-2 Arty Subd. 4,500.00 I-2 Sitio Malinis TPI Compound 4,500.00 I-2 North Diversion Service Road 6,000.00 I-1 Payapa St. Calle 7 4,500.00 I-2 Pluvial St. Sapang Bakaw to Daang 4,500.00 I-2 Bato Verbes Clemente Rd. Mulawinan Rd. to end 4,500.00 I-2 Allied Compd. 4,500.00 I-2 B. Casimiro Corp. 4,500.00 I-2 Chemtex 4,500.00 I-2 Drueco St. 4,500.00 I-2 Lakeshore Compd. 4,500.00 I-2 Lucio Delina St. 4,500.00 I-2 Primitivo St. 4,500.00 I-2 Tibagan 4,500.00 I-2 28 PUNTURIN Punturin Road Lawang Bato Rd. to 4,500.00 I-2 Bignay Rd. Sta. Lucia Village III 4,500.00 I-2 Sta. Lucia Village V 4,500.00 I-2 Sta. Lucia Village IV 4,500.00 I-2 Dona Elena St. 4,500.00 I-2 Kabesang Porong 4,500.00 I-2 Jasmin St. Adjacent to Pearl Island 4,500.00 I-2 Compd. Joy St. Adjacent to Pearl Island 4,500.00 I-2 Compd. Mahabang Parang Lawang Bato Rd. to 4,500.00 I-2 Bignay Rd. R. Pacheco St. Along Dona Elena Rd. 4,500.00 I-2 St. Barraquel St. Adjacent to P. Faustino St. 4,500.00 I-2 Yardly St. Adjacent to Pearl Island 4,500.00 I-2 Compd. 29 BIGNAY All other streets 4,500.00 I-2 30 MARULAS MacArthur Hiway Malabon Bdry. to 6,000.00 I-1 Karuhatan Bdry. Don Pedro Subd. MacArthur Hi-way to end 4,500.00 I-2 Happy Site Subd. MacArthur Hi-way to end 4,500.00 I-2 Villa Theresa Subd. MacArthur Hi-way to end 4,500.00 I-2 F. Bautista St. MacArthur Hi-way to end 4,500.00 I-2 Manotok Subd. MacArthur Hi-way to end 4,500.00 I-2 Pag-asa Subd. MacArthur Hi-way to end 4,500.00 I-2 V. Cordero St. MacArthur Hi-way to end 4,500.00 I-2 Tamarraw Hills MacArthur Hi-way to end 4,500.00 I-2 Silangan Park Subd. Tamarraw Hill to end 4,500.00 I-2 San Miguel 4,500.00 I-2 Heights Pio Valenzuela St. MacArthur Hi-way to 4,500.00 I-2 Concepcion R. Valenzuela MacArthur Hi-way to 4,500.00 I-2 San Miguel Heights Espiritu St. Kasaganaan St. to 4,500.00 I-2 Ponciano St. Liwayway St. Guansing St. to 4,500.00 I-2 Kasaganaan St. Capalad St. Hernandez St. to 4,500.00 I-2 Liwayway St. Ponciano St. Hernandez St. to 4,500.00 I-2 Liwayway St. Guansing St. Hernandez St. to 4,500.00 I-2 Liwayway St. R. Delfin St. A. Fernando St. to end 6,000.00 I-1 A. Fernando St. MacArthur Hi-way to R. 6,000.00 I-1 Delfin St. Jacinto St. Engracia St. to end 4,500.00 I-2 Cordero St. MacArthur Hi-way to 4,500.00 I-2 Serrano Subd. 31 MABOLO M.H. Del Pilar Malanday Bdry. to end 3,000.00 I-3 Bisig Road Malanday Bdry. to end 3,000.00 I-3 32 CANUMAY EAST Victoria Village 4,500.00 I-2 Trinidad St. (Asian) Victoria Village to D. 4,500.00 I-2 Bonifacio St. Narciso St. Paso de Blas to Lawang 4,500.00 I-2 (Service Rd) Bato Marton Road D. Bonifacio St. to end 6,000.00 I-1 IRC Road Bagbaguin Rd. to end 4,500.00 I-2 ITC Road D. Bonifacio St. to end 4,500.00 I-2 G. Molina St. D. Bonifacio St. to end 4,500.00 I-2 Sibesco St. T. Pablo St. to end 4,500.00 I-2 Trinidad St. D. Bonifacio St. to end 4,500.00 I-2 33 CANUMAY WEST T. Santiago St. Lingunan to Paso de Blas 6,000.00 I-1 M. Gregorio St. T. Santiago to end 4,500.00 I-2 F. Lazaro St. T. Santiago to San Diego St. 6,000.00 I-1 L. San Diego St. 6,000.00 I-1 S. Donesa St. 6,000.00 I-1 Jacinto St. T. Santiago to end 4,500.00 I-2 San Andres St. T. Santiago to end 6,000.00 I-1 SECTION 5. Appraisal of Industrial Land. To ensure the compliance with the fundamental principles provided by law in the appraisal of real property the following shall be observed: 1. Industrial land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land (199n, R.A. No. 7160). 2. All references to the base value shall be construed as base value per square meter (sq.m.). 3. General Industrial Zone. This is a Mixed-Use Zone intended for industrial developments. The Dominant Use for this zone is industrial to include light, medium and certain types of heavy industrial activities. The zone shall be characterized mainly by low-rise but sprawling buildings/structures for manufacturing or production activities. While other use is allowed as secondary use, the appraisal and assessment shall be classified as industrial. 4. A reduction of not more than 10% of the base value per square meter shall be allowed to the frequently flooded areas or lots. 5. A reduction of not more than 5% shall be applied to the lots along gravel, earth or dirt roads. If in any case these roads are improved, the same shall be adjusted accordingly. HcACTE 6. Vacant or idle lands located in purely industrial shall be classified as industrial. 7. For parcels of land situated along barangay boundary shall be appraised using the higher base value rule. 8. Corner influence value of ten (10%) percent of the base unit value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, in case of different base value of the two streets or roads, the higher base value shall be applied. 9. An additional ad valorem tax on idle lands at the rate of two (2%) percent of the assessed value of land in addition to the basic real property tax shall be imposed, appraisal shall be based on the zoning of the property. 10. Road lots shall be valued at twenty-five (25%) percent of the base value and the right of way shall be valued at fifty (50%) percent of the base value. SECTION 6. Type of Improvements. All building and other structure shall be classified and identified according to the following types in accordance with the following improvements, consistent with the provisions of the National Building Code: Type I Building shall be of wood construction. The structural elements may be any of the materials permitted as follows: Nipa houses and similar structures falling under this type. Type II Building shall be of wood construction with protective fire resistant materials and on-hour fire resistive throughout: except, that permanent non-bearing partitions may use fire retardant treated wood within the framing assembly. This group wooden structural framings, floorings and sidings, and G.I. roofing but structural members are substandard. Third group wooden structural framings, floorings and sidings and G.I. roofings. Type III Building shall be of masonry and wood construction. Structural elements may be any of the materials permitted by the National Building Code; provided, that the building shall be one-hour fire resistive throughout. Exterior wall shall be of incombustible fire resistive construction. Third group wooden structural framings, floorings and sidings, and G.I. roofing. First group wooden post, girders, girts, window sill and head, apitong floor joists and roof framing, tranquil floorings and sidings, and G.I. roofings. First group wooden structural framings, walls and G.I. roofings. Type IV Building shall be of steel, iron, concrete or masonry construction. Walls, ceiling, and permanent partitions shall be of incombustible fire resistive construction; Except that permanent non-bearing partitions of on-hour fire resistive construction may sue fire-retardant treated wood within the framing assembly. a. Concrete columns, beams and walls but wooden floor joists, flooring and roof framings and G.I. roofing; even if walls are in CHB, kitchen and T&B are reinforced concrete slabs. b. Concrete columns and beams but hollow block walls and G.I. roofings. Type V Building shall be fire resistive. The structural elements shall be of steel, iron, concrete, or masonry construction. Walls, ceiling and permanent portion shall be incombustible fire-resistive construction. a. Structural steel and reinforced concrete column beams. b. Column beams, walls, floors and roofs are all reinforced concrete. c. Walls are hollow blocks reinforced concrete or tile roofing. SECTION 7. Schedule of Unit Cost for Extra Items. The following are the computation for extra considered as component parts of the buildings: IHCSTE Components Parts Schedule of Unit Value 1. Carport 30% of Base Unit Construction Cost 2. Mezzanine 60% of Base Unit Construction Cost 3. Porch 40% of Base Unit Construction Cost 4. Balcony 45% of Base Unit Construction Cost 5. Garage 45% of Base Unit Construction Cost 6. Attic 60% of Base Unit Construction Cost 7. Lanai 45% of Base Unit Construction Cost 8. Terrace a. Open 45% of Base Unit Construction Cost b. Covered 30% of Base Unit Construction Cost 9. Deck Roof a. Open 45% of Base Unit Construction Cost b. Covered 30% of Base Unit Construction Cost 10. Basement 90% of Base Unit Construction Cost 11. Pavements Php200.00 per sq.m. 12. Floor Finishes a. Marble Labs Php700.00 per sq.m. b. Marble Tiles PhP500.00 per sq.m. c. Cary Cut Marble Php350.00 per sq.m. d. Granite Php250.00 per sq.m. e. Narra Php350.00 per sq.m. f. Yakal Php350.00 per sq.m. g. Narra Fancy Wood Tiles Php300.00 per sq.m. h. Wood Laminated Flooring Php400.00 per sq.m. i. Vinyl Tiles Php300.00 per sq.m. j. Washout pebbles Php300.00 per sq.m. k. Unglazed Tiles Php300.00 per sq.m. l. Vigan Tiles Php200.00 per sq.m. m. Granite Tiles Php550.00 per sq.m. n. Granite Slabs Php1,500.00 per sq.m. 13. Wallings (Wall Finished) a. Marble Slabs Php700.00 per sq.m. b. Marble Tiles Php500.00 per sq.m. c. Cary Cut Marble Php350.00 per sq.m. d. Granolitmic Php250.00 per sq.m. e. Narra Php350.00 per sq.m. f. Yakal Php350.00 per sq.m. g. Double Walling Php300.00 per sq.m. h. Double Walling (Narra Php400.00 per sq.m. Paneling) i. Glazed Tiles Php350.00 per sq.m. j. Bricks Php350.00 per sq.m. k. Synthetic Rubber Php180.00 per sq.m. l. Deco Tiles Php500.00 per sq.m. m. Wall Paper Php300.00 per sq.m. 14. Special Panel a. Glass with wooden frame Php800.00 per sq.m. b. Glass with aluminum frame Php1,500.00 per sq.m. c. Aluminum Panel Php700.00 per sq.m. 15. Ceiling a. Ordinary Plywood or Cement Php300.00 per sq.m. board b. Luminous Ceiling Php400.00 per sq.m. c. Acoustic Php350.00 per sq.m. d. Special Finish Php500.00 per sq.m. e. Insulation Php100.00 per sq.m. f. Concrete Gutters Php600.00 per sq.m. g. Stainless Gutters Php500.00 per sq.m. h. Roof Tiles Php750.00 per sq.m. 16. Fence a. Wood Php200.00 per sq.m. b. Concrete Php210.00 per sq.m. c. Reinforced Concrete Php500.00 per sq.m. d. Steel Grills Php850.00 per sq.m. e. Interlink Wire Php150.00 per sq.m. f. Wall Scape Php600.00 per sq.m. 17. Excess Height Additional 20% of Base Value for Every three (3) meters excess SECTION 8. Appraisal of Buildings and Other Structures/Improvements. All improvement consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of the unit buildings to their use and construction characteristics and unit values established its class and sub-class together with the set of additional factors. 1. Building is defined as constructed edifice designed usually covered by a roof and more or less completely enclosed by walls, and serving as a dwelling, storehouse, factory, shelter for animals, or other useful structure distinguished from structures not designed for occupancy (as fences or monuments) and from structures not intended for use in one place (as boats or trailers) even through subject to occupancy. (Definition adopted in Telmo vs. Bustamante, G.R. No. 182567, June 13, 2009, siting Webster's Third New International Dictionary (Unabridged, 1993, p. 292). 2. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. (Section 198, of R.A. No. 7160). 3. Building is defined as "any structure intended for shelter, housing, or enclosure of persons, animals, or chattels." Greene County v. N. Shore Resort, 238 Ga. App. 236, 237. (http://definitions.uslegal.com/b/building/) ACETSa 4. Building means any structure that has roof and walls especially a permanent structure. It can be any structure that is designed or intended for support, enclosure, shelter or protection of person, animals or property having a permanent roof that is supported by columns or walls. (http://definitions.uslegal.com/b/building/) 5. All new improvements consisting of buildings and other structures shall be valued at its current and fair market value on the basis of the herein base unit construction cost of the building per square meter (sq.m.). Buildings are classified according to its use and construction characteristics and unit value established for its class and sub-class together with the set of addition and reduction adjustment factors. 6. The fair and current market values of all buildings shall be computed on the basis of the schedule provided, provided, however, that building and other structures constructed in low lying areas or perennially flooded localities or in areas where adverse social and economic conditions prevails, a deduction of ten percent (10%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in a value of similar type of buildings constructed in ideal and highly developed environment. 7. The following kinds of buildings are hereby established: a. Cold Storage a building designed for storage of perishable goods. b. Factory a building or collection of buildings usually with equipment and machineries for the manufacture goods. c. Hangar a shed or other shelter specifically designed to house an aircraft. d. Industrial building a building designed to engage in any branch of trade, business, production or manufacture, the production of economic goods and services. e. Warehouse a building mainly used for deposit and storage of goods, wares and others. f. Open Shed a large, strongly built, barn like or hangar like structures, as for storage, with open front or sides. ETAICc 8. Auxiliary improvements shall be considered appurtenance of the main buildings or structures which shall be appraised independently, the value/s thereof shall be added to the value of the main building and structure. 9. The schedule of base unit cost herein prescribed shall be controlling. But when the buildings, structures/improvements to be appraised is not of the type and kind herein specified, but the same is considered industrial buildings and other structure, the same shall be appraised at its current and fair market value independent of this schedule and shall be assessed for taxation purposes by applying the prescribed assessment level for such class of property with due regard to its actual use. SECTION 9. Schedule of Unit Values of Industrial Buildings and Other Structures. As jointly prepared and submitted by the District Assessors and in accordance with the survey and study of construction cost and established guidelines of the Department of Finance, the Schedule of Unit Values of Industrial Buildings and other Structures, computed per square meters, shall be as follows: Type Hangar/Industrial Factory Warehouse Building I 4,300.00 3,100.00 2,900.00 II 6,400.00 6,200.00 4,800.00 III 7,500.00 7,400.00 6,100.00 IV 9,800.00 8,500.00 8,200.00 V 10,800.00 9,600.00 9,300.00 Type Open Shed Cold Storage I 2,800.00 6,800.00 II 4,200.00 7,900.00 III 4,900.00 9,200.00 IV 6,600.00 10,200.00 V 7,400.00 11,300.00 SECTION 10. Schedule of Depreciation. For purpose of determining the appraisal of the building or other structure, the following depreciation as provided in the appraisal of building, the following shall be used, for industrial building. aTEADI Year Type IV & V Type III & II Type I 1 98 97 96 2 96 91 94 89 92 87 3 94 89 84 91 86 81 88 83 78 4 92 87 82 88 83 78 84 79 74 5 90 85 80 85 80 75 80 75 70 6 88 83 78 82 77 72 76 71 66 7 86 81 76 79 74 69 72 67 62 8 84 79 74 76 71 66 68 63 58 9 82 77 72 73 68 63 64 59 54 10 80 75 70 70 65 60 60 55 50 11 78 73 68 67 62 57 56 51 46 12 76 71 66 64 59 54 52 47 42 13 74 69 64 61 56 51 48 43 38 14 72 67 62 58 53 48 44 39 34 15 70 65 60 55 50 45 40 35 30 16 68 63 58 52 47 42 36 31 26 17 66 61 56 49 44 39 32 27 22 18 64 59 54 46 41 36 28 23 18 19 62 57 52 43 38 33 24 19 14 20 60 55 50 40 35 30 21 58 53 48 37 32 27 22 56 51 46 34 29 24 23 54 49 44 31 26 21 24 52 47 42 28 23 18 25 50 45 40 25 20 15 SECTION 11. General Revision on Assessment. The City Assessor shall immediately undertake a general revision necessary for appraisal and assessment upon enactment of this ordinance. Thereafter, the City Assessor shall undertake the general revision of real property every three (3) years hereafter. SECTION 12. Authority of the Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the assessor of the province, city or municipality of his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 13. Separability Clause. If any part or provision of this Ordinance is held invalid or unconstitutional, other provisions not affected thereby shall remain in force and effect. SECTION 14. Repealing Clause. All other ordinance, rules and regulations, or parts thereof, which are inconsistent with the provisions of this Ordinance, are hereby repealed, amended or modified accordingly. SECTION 15. Effectivity Clause. This ordinance, shall take effect fifteen (15) days after its publication in a newspaper of general circulation. HECTaA Enacted, November 3, 2014, Valenzuela City, Metropolitan Manila. (SGD.) HON. ANTONIO R. ESPIRITU Councilor Majority Floor Leader HON. ROSALIE ESTEBAN-CAYCO Councilor Majority Floor Leader HON. MARCELINO G. MORELOS Councilor (SGD.) HON. LORENA NATIVIDAD-BORJA Councilor Asst. Majority Floor Leader (SGD.) HON. ROVIN ANDREW M. FELICIANO Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor (SGD.) HON. CORAZON A. CORTEZ Councilor (SGD.) HON. KIMBERLY ANN D.V. GALANG Councilor (SGD.) HON. MARLON PAULO C. ALEJANDRINO Councilor (SGD.) HON. CRISSHA M. PINEDA Councilor (SGD.) HON. JENNIFER PINGREE-ESPLANA Councilor (SGD.) HON. KRISTIAN ROME T. SY Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (President, League of Barangays) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. ERIC M. MARTINEZ Presiding Office City Vice Mayor APPROVED: (SGD.) HON. REXLON T. GATCHALIAN City Mayor Published in The Philippine Daily Inquirer on November 14, 2014.