RDO No. 82 - Cebu City South

NOTICE
RR 13 - CEBU CITY
RDO NO. 82 - CEBU CITY, SOUTH
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision City/Municipalities
From To
46-07 3rd 6-Jan-08 Present Cebu City South
18-97 2nd 24-Apr-97 5-Jan-08 Cebu City South

20-93 1st 14-May-93 23-Apr-97 Cebu City South
26-89 Initial 21-Sep-89 13-May-93 Cebu City South
See Details on
Sheet 4 (DO 46-07)
Sheet 3 (DO 18-97)

Sheet 2 (DO 20-93)
Sheet 1 (DO 26-89)
Republic of the Philippines
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
DEPARTMENT ORDER NO. 46-07

August 3, 2007
SUBJECT: IMPLEMENTATION OF THE REVISED SCHEDULE OF MARKET

VALUES AS DETERMINED BY THE COMMISSIONER (ZONAL
VALUES) FOR REAL PROPERTIES IN CEBU CITY SOUTH (3RD
Revision) UNDER THE JURISDICTION OF REVENUE DISTRICT
OFFICE NO. 82-CEBU CITY SOUTH, REVENUE REGION NO. 13-
CEBU CITY FOR INTERNAL REVENUE TAX PURPOSES.
TO: : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or
areas and determine for internal revenue tax purposes, the fair market value of the real properties
located in each zone or area upon consultation with competent appraisers both from the private and
public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the market
values (zonal values) of real properties (3rd Revision) in the City of Cebu South under the jurisdiction
of Revenue District Office No. 82 - Cebu City South, Revenue Region No. 13-Cebu City after public
hearing was conducted on December 8, 2005 for this purpose. This Order is issued to implement
the revised market / zonal values to be used in computing any internal revenue tax.
In case where the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the market/zonal value established herein, such values
shall be used as basis for computing the internal revenue tax.
property.
This Order shall take effect immediately.
(signed)
MARGARITO B. TEVES
Secretary of Finance
RECOMMENDED BY:
(singed)
LILIAN B. HEFTI
OIC-Commissioner of Internal Revenue
Page 3
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

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.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE

RR Residential Regualr GL Government Land
CR Commercial Regular GP* General Purposes
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
*Agricultural/Raw land not less than 5,000 square meters
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land

A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
Page 4
RDO NO. 82 CEBU CITY SOUTH
CEBU CITY
D.O. No. 46-07
BARANGAY: BABAG II Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
SUBURBAN AREAS WITH ROAD RR 1,700.00
SUBURBAN AREAS WITHOUT ROAD RR 1,300.00
RURAL BARANGAY RR 1,200.00
ALL NEW SUBDIVISION WITHIN SUBURBAN AREAS 1ST CLASS RR 3,700.00
WITHIN SUBURBAN AREAS (SOCIALIZED) RR 2,400.00
ALL OTHER STREETS RR 700.00
A50 200.00
BARANGAY: BASAK PARDO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
N BACALSO AVE GREYHOUND-HOLY CROSS CR 7,000.00
N. BACALSO AVE. HOLY CROSS-BDRY BASAK SAN NICOLAS CR 7,100.00
FAIRVIEW VILLAGE SUBD. RR 4,400.00
OLD PHIL RAILWAY(RIZAL AVE EXT) BDRY BASAK SAN NICHOLAS-BDRY KINASANG RR 4,000.00
E. SABELLANO ST. BDRY BASAK-SAN NICHOLAS RR 3,900.00
ALL UNNAMED SUBDIVISIONS RR 4,000.00
ALL OTHER STREETS RR 3,100.00
CR 6,700.00
Page 5
CEBU CITY
D.O. No. 46-07
BARANGAY: BASAK SAN NICOLAS Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
AGUILA ST LEMON ST.-MACOPA ST. RR 3,900.00
ALIMOKON ST AVOCADO RR 3,900.00
AVOCADO ST GANSIANG-N BACALSO RR 4,000.00
BACLAY ST N BACALSO AVENUE RR 4,000.00
BAYABAS ST ALIMOKON-N BACALSO RR 4,000.00
CAIMITO ST GANSIANG-N BACALSO RR 4,000.00
COL CABREROS ST. N BACALSO AVE-SEASHORE RR 4,000.00
COL TABADA ST N BACALSO AVE-CABREROS RR 4,800.00
DAPDAP ST N BACALSO AVE RR 4,000.00
E SABELLANO ST LOURDES VILLE-B PARDO RR 4,000.00
LOURDES VILL-LLAMAS RR 4,800.00
EUCALYPTUS ST N BACALSO AVE RR 4,000.00
F LLAMAS ST N BACALSO-GANSIANG CR 6,500.00
GANSIANG ST F LLAMAS ST-AVOCADO ST. RR 4,300.00
GRANADA ST RR 4,000.00
IPIL IPIL ST N BACALSO AVE RR 4,000.00
KALAW ST F LLAMAS ST-GRANADA ST. RR 4,000.00
KUSI ST F LLLAMAS ST RR 4,000.00
LAPAY ST F LLLAMAS ST RR 4,300.00
LEMON ST N BACALSO ST-AGUILA ST RR 4,000.00
MACOPA ST. CEBU SOUTH RD-SABELLANO RR 4,200.00
MAYA ST MACOPA ST-LEMON ST RR 4,300.00
N. BACALSO AVE. BDRY BASAK PARDO-COL TABADA ST CR 8,000.00
N. BACALSO ST. SA NICHOLAS - BDRY KINASANG-AN CR 7,500.00
PERECO ST LEMON ST-MACOPA ST RR 4,300.00
PUNAY ST LEMON ST-MACOPA ST RR 4,300.00
SALING ST LEMON ST-MACOPA ST RR 4,300.00
SILOY ST LEMON ST-MACOPA ST RR 4,300.00
TABARES ST N BACALSO-CABREROS EXT RR 3,800.00
TAMSI ST RR 4,300.00
TUKMO ST GSIS COMPOUND RR 4,300.00
VILLA SAN ANTONIO RR 4,000.00
CR 6,500.00
Page 6
CEBU CITY
D.O. No. 46-07
BARANGAY: BONBON Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
SUBURBAN AREAS WITH ROAD RR 1,500.00
SUBURBAN AREAS WITHOUT ROAD RR 1,300.00
RURAL BARANGAY RR 1,100.00
ALL NEW SUBDIVISION WITH SUBURBAN AREAS 1ST CLASS RR 3,800.00
WITHIN SUBURBAN AREAS (SOCIALIZED) RR 2,500.00
ALL OTHER STREETS WITHIN SUBURBAN AREAS (SOCIALIZED) RR 650.00
ALL AREAS A50 200.00
BARANGAY: BUHISAN
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ROAD TO BUHISAN BRDIGE-BUHISAN ELEM. RR 1,700.00
PUNTA PRINCESA BRIDGE RR 1,700.00
ALL NEW SUBDIVISION WITHIN SUBRUBAN ARREAS (1ST CLASS) RR 3,800.00
WITH SUBURBAN AREAS (SOCIALIZED) RR 2,500.00
ALL OTHER AREAS A50 200.00
BARANGAY: BULACAO PARDO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ALTA VISTA SUBDIVISION RR 5,700.00
NEWTON ESTATE RR 5,500.00
IMPALA VILLAGE RR 4,000.00
N BACALSO AVE BULACAO BRIDGE-ROAD LEADING-SUNRISE V CR 7,900.00
ROAD TO R CABRERAS RES RR 5,300.00
ROAD TO ST JUDE ACRES SAINT JUDE RR 4,700.00
SAINT JUDE ACRES RR 5,100.00
VILLA VERNA RR 3,900.00
VILLA BULSITA RR 3,600.00
ALL OTHER SUBDIVISIONS RR 4,400.00
CR 7,000.00
Page 7
CEBU CITY
D.O. No. 46-07
BARANGAY: BUOT-TAOP Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ALL RESIDENTIAL LANDS WITHIN BARANGAY PROPER RR 600.00
AGRICULTURAL LAND ALL AREAS A50 200.00
BARANGAY: CALAMBA
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
A LOPEZ ST LUCIO LOPEZ DR RR 5,900.00
(LUCIO LOPEZBULAGA RES)-KATIPUNAN RR 5,900.00
KATIPUNAN-TRES DE ABRIL RR 5,800.00
B RODRIGUEZ ST V RAMA-GUADALUPE CR 9,100.00
HAPPY VALLEY SUB RR 6,200.00
KATIPUNAN ST A LOPEZ-V RAMA AVE CR 6,100.00
LUCIO LOPEZ DRIVE A LOPEZ-V RAMA AVE RR 5,900.00
N BACALSO AVE TRES DE ABRIL-GUAD RIVER CR 9,200.00
SAN ROQUE SUBD RR 6,100.00
SITIO SAN ANTONIO V. RAMA AVE RR 6,000.00
SUN VALLEY SUBD RR 6,600.00
V RAMA AVE DEL ROSARIO-N BACALSO RR 8,200.00
P DEL ROSARIO-H VALLEY RR 8,200.00
CR 6,300.00
BARANGAY: CAPITOL SITE

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
B RODRIGUEZ ST WALING-WALING FUENTE OSMEÑA ROTONDA CR 16,500.00
GUADALUPE RIVER-WALING ST CR 15,000.00
DON GIL GARCIA ST P RODRIGUES SR-OSMENA BLVD CR 11,900.00
N ESCARIO ST-DEAD END (NBI) CR 11,770.00
N ESCARIO ST-B RODRIGUES CR 11,770.00
DON MARIANO CUI ST. N ESCARIO -B RODRIGUES CR 11,050.00
J LLORENTE ST WALINGWALING-OSMENA CR 12,000.00
M VELEZ ST GUAD RVR-DON G GARCIA CR 10,000.00
MIRASOL ST CR 15,000.00
M. ESCARIO ST. DON GIL GARCIA-OSMENA BLDVD CR 14,000.00
N RAFOLS ST.(JASMIN ST) P RODRIGUEZ-OSMENA BLVD CR 15,000.00
ORCHID ST N ESCARIO-JASMIN CR 15,000.00
P. RODRIGUEZ ST. (SAMPAGUITA ST.) CR 15,000.00
PRES OSMENA BLVD FUENTE OSMENA BLVBD-N ESCARIO CR 31,500.00
ALL OTHER STREETS CR 7,500.00
Page 8
CEBU CITY
D.O. No. 46-07
BARANGAY: CENTRAL PROPER (STO.NIÑO) Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
COLON ST. OSMENA JAKOSALEM CR 30,000.00
D. JAKOSALEM ST. PRES S OSMENA-QUEZON CR 28,000.00
F GONZALES ST. PRES S OSMEÑA BLVD-MC BRIONES ST CR 28,000.00
MC BRIONES-F GONZALES CR 28,000.00
JUEZ BORROMEO ST. MC BRIONES-F. GONZALES CR 30,000.00
LINCOLN ST PLARIDEL-F GONZALES CR 30,000.00
MAGALLANES ST. V.GULLAS-JAKOSALEM(MANALILI) CR 30,000.00
P LOPEZ-V GULLAS(MANALILI) CR 30,000.00
D JAKOSALEM-P BURGOS CR 30,000.00
P BURGOS ST-MJ CUENCO AVE CR 30,000.00
M.C. BRIONES ST. F. GONZALES ST.-MAGALLANES CR 30,000.00
MAGALLANES ST-MC BRIONES CR 30,000.00
PLARIDEL ST.-MJ CUENCO AVE. CR 30,000.00
P BURGOS ST PRES S OSMENA-Q.BLVD. CR 30,000.00
P. GULLAS ST PRES OSMEÑA BLVD-JUEZ BORROMEO CR 30,000.00
P LOPEZ ST COLON-BALINTAWAK CR 30,000.00
BORROMEO-MAGALLANES CR 30,000.00
BALINTAWAK-BORROMEO CR 30,000.00
PLARIDEL ST OSMENA-M C BRIONES CR 30,000.00
MC BRIONES-Q.BLVD(LEGASPI) CR 30,000.00
PRES OSMENA BLVD V GULLAS-P. BURGOS CR 34,000.00
COLON-V GULLAS(BURGOS) CR 39,000.00
PRES OSMENA SR BLVD P BURGOS ST-MJ CUENCO AVE. CR 36,000.00
V GULLAS ST. PRES OSMENA-MAGALLANES CR 34,000.00
BARANGAY: COGON PARDO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
A GABUYA ST F. JACA-N BACALSO AVE RR 5,100.00
F. JACA-N BACALSO EXT RR 5,100.00
N.BACALSO AVE-SEASHORE RR 3,800.00
VILLARICA SUBD RR 3,800.00
ALL OTHER SUBDIVISION RR 3,700.00
Page 9
CEBU CITY
D.O. No. 46-07
BARANGAY: DULJO FATIMA Effectivity Date 8-Jan-08
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CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
B ARANAS EXT. N BACALSO AVE.-CARLOCK RR 4,900.00
RR 4,700.00
CARLOCK ST TRES DE ABRIL-PADILLA RR 3,400.00
C PADILLA - TUPAZ CR 6,000.00
C. PADILLA ST. KINALUMSAN RVR-CARLOCK RR 5,100.00
NATALIO BACALSO AVE KINALUMSAN-TRES DE ABRIL CR 9,000.00
N BACALSO AVE(RIZAL AVE) RR 5,200.00
R PADILLA ST/FATIMA N BACALSO-C PADILLA RR 4,200.00
RD TO SITIO ALASKA RR 3,900.00
SPOLARIUM ST CARLOCK-C PADILLA RR 4,900.00
CR 5,900.00
BARANGAY: ERMITA
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
EL FILIBUSTERISMO ST MAGALLANES-PLARIDEL CR 10,600.00
ERMITA BEACH RD KAWIT-SIR PROJ RR 5,300.00
F CALDERON ST MAGALLANES-PROGRESSO CR 15,100.00
F GONZALES ST MAGALLANES - WHARF CR 19,500.00
KAWIT ST N ME TANGERE- M ESCANO CR 8,800.00
LINCOLN ST CALDERON-PLARIDEL CR 18,100.00
LEON KILAT ST MAGALLANES-QUEZON BLVD CR 13,100.00
M.C. BRIONES ST M ESCANO-F GONZALES CR 14,000.00
MAGALLANES ST FORBES-M ESCANO CR 21,900.00
GUADALUPE RIVER-M ESCANO CR 22,500.00
M ESCANO-PLARIDEL CR 18,100.00
LEON KILAT-MANALILI ST CR 18,500.00
MANALILI ST. MAGALLANES-PROGRESO CR 18,000.00
NOLI ME TANGERE ST MAGALLANES-KAWIT CR 8,200.00
PLARIDEL ST MAGALLANES-PROGRESSO CR 18,000.00
PROGRESO ST CALDERON-PLARIDEL CR 17,400.00
QUEZON BLVD M ESCANO-F GONZALES CR 11,700.00
RR 5,300.00
Page 10
CEBU CITY
D.O. No. 46-07
BARANGAY: GUADALUPE Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
A. ABELLANA ST. BACAYO-M. VELEZ ST. RR 6,400.00
B. RODRIGUEZ ST. V. RAMA BRIDGE CR 8,300.00
BUENA HILLS SUBD RR 5,200.00
CABAJAR ST R ALAURA-V RAMA AVE RR 5,300.00
CEBU PAYRAMID SUBD RR 5,000.00
DON JOSE VILLAGE RR 5,000.00
EAGLE RIDGE SUBD RR 5,200.00
EMILIO OSMENA ST RR 5,400.00
ESPERANZA VILLAGE RR 5,400.00
FAIRLANE VILLAGE V RAMA AVENUE RR 5,400.00
FATIMA HILLS V RAMA AVENUE RR 5,400.00
FOREST HILLS M VELEZ ST RR 5,400.00
FRANCISCA VILLAGE RR 5,400.00
GAISANO SUBD RR 5,400.00
GOCHAN SUBD RR 5,600.00
GUADALAJARA SUBD V RAMA AVENUE RR 5,600.00
GUADALUPE HEIGHTS V RAMA AVENUE RR 5,600.00
GUADALUPE GRAND VILLAS SUBD RR 5,400.00
HAPPY VALLEY SUBD. RR 5,900.00
HAPPY VALLEY ROAD RR 6,600.00
HORSE SHOE DRIVE RR 5,700.00
J FORTICH ST M VELEZ ST RR 5,600.00
L BACAYO ST V RAMA AVENUE RR 5,700.00
M VELEZ ST LABANGON-GD SHEPHERD RR 5,700.00
M VELEZ ST GOOD SHEPHERD-V RAMA RR 5,700.00
M VELEZ ST V RAMA-BRIDGE CR 7,700.00
MA. LUISA SOUTH RR 6,700.00
MA THERESA I SUBD RR 5,100.00
MA THERESA II SUBD RR 5,100.00
NICHOLS HEIGHTS RR 5,700.00
NICHOLS PARK SUBDIVISION RR 5,700.00
PASEO SAN RAMON RR 6,400.00
QUEENSVILLE SUBD RR 5,100.00
QUIJADO COMPOUND RR 5,100.00
R DUTERTE ST RR 6,700.00
ROAD TO GOOD SHEPHERD RR 4,700.00
ROAD TO NAPO BOUNDARY CHURCH RR 4,700.00
SINGSON SUBD RR 5,600.00
SAN LORENZO HEIGHTS (VILLA SAN LORENZO) RR 5,700.00
SUNDANCE ROAD M VELEZ ST CR 6,400.00
V RAMA AVE GUADALUPE RTDA - RODRIGUEZ RR 6,900.00
VISAYAN GLASS CMPD I 7,500.00
WHITE HILLS SUBD. RR 5,000.00
WINDY HILLS M VELEZ ST RR 5,100.00
CR 6,200.00
BUENAVENTURA CONDO RC 17,500.00
CC 19,500.00
P 6,500.00
NORTH SINGSON FLATS (CONDO) RC 13,500.00
CC 15,500.00
P 6,000.00
TUSCANIA TOWNHOMES & CONDO RC 15,800.00
CC 17,800.00
P 6,200.00
ALL OTHER CONDO RC 15,800.00
CC 17,800.00
P 6,200.00
Page 11
CEBU CITY
D.O. No. 46-07
BARANGAY: INAYAWAN PARDO Effectivity Date 8-Jan-08
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CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
A GUBAYA F JACA-N BACALSO EXT RR 4,000.00
ABARQUEZ SUBD TALISAY BOUNDARY RR 4,500.00
F JACA ST BACALSO AVE-DUMPING SITE RR 3,200.00
F JACA ST GABUYA-N BACALSO AVE RR 4,000.00
N BACALSO AVE EXT A GABUYA-F JACA RR 4,000.00
ROAD TO DUMPING SITE SEASHORE RR 3,200.00
ROAD TO GREEN FIELD RR 3,200.00
ROAD TO ST JUDE ACRES RR 3,700.00
SAN AGUSTIN VILLAGE RR 2,400.00
BARANGAY: KALUBIHAN
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BALINTAWAK ST P LOPEZ-V GULLAS CR 16,100.00
COLON ST M ESCANO-PRES OSMENA CR 34,500.00
JUEZ BORROMEO ST COLON-P LOPEZ CR 22,700.00
LEON KILAT ST. DEL ROSARIO-COLON ST. CR 22,100.00
COLON ST.-MAGALLANES ST. CR 16,500.00
MANALILI ST. OSMENA ST.-MAGALLANES ST. CR 21,100.00
MAGALLANES ST M ESCANO-P LOPEZ CR 23,000.00
P DEL ROSARIO ST M ESCANO-OSMENA BLVD CR 20,200.00
P LOPEZ ST COLON-BORROMEO CR 22,700.00
PRES S OSMENA BLVD P DEL ROSARIO-COLON CR 30,100.00
COLON ST.-MANALILI CR 30,100.00
SANCIANGKO ST M ESCANO-JUNQUERA ST CR 16,000.00
BARANGAY: KALUNASAN
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ROAD TO KALUNASA FR BDRY BRGY LAHUG-BRGY PROPER RR 1,100.00
GRAND LEGACY SUBD RR 2,300.00
SAN JOSEVILLE SUBD RR 2,300.00
MOUNTAIN VIEW SUBD RR 1,700.00
ALL OTHER SUBD RR 2,300.00
ALL OTHER STREETS RR 400.00
A50 200.00
Page 12
CEBU CITY
D.O. No. 46-07
BARANGAY: KINASANG-AN Effectivity Date 8-Jan-08
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CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
E SABELLANO ST POB PARDO-QUIOT CR 4,100.00
GREYHOUND VILL SUBD N BACALSO AVE RR 4,200.00
F JACA ST N BACALSO AVE-TABURA RR 4,200.00
N BACALSO AVE KINASANGAN-POTENCIANO CR 7,700.00
POTENCIANO SUBD N BACALSO AVE RR 4,200.00
RAINBOW VILLAGE N BACALSO AVE RR 4,200.00
VILLARICA SUBD ROAD N BACALSO AVE EXT RR 4,000.00
BARANGAY: LABANGON
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
A LOPEZ ST TRES DE ABRIL-KATIPUNAN RR 4,600.00
KATIPUNAN-BALAGA RES RR 4,600.00
BALAGA RES -A LOPEZ RR 4,600.00
HORSESHOE DR SUBD HAPPY VALLEY RR 4,600.00
KATIPUNAN ST BUHISAN RIVER -LOPEZ CR 6,700.00
PART OF HAPPY VALLEY RR 4,600.00
QUIJANO SUBD R. DUTERTE ST. RR 4,600.00
ROSALINA VILLAGE R. DUTERTE ST. RR 4,600.00
SACRED HEART VILLAGE R. DUTERTE ST. RR 4,600.00
SALVADOR ST TRES DE ABRIL-KATIPUNAN RR 5,800.00
KATIPUNAN-GUADA RR 5,800.00
TRES DE ABRIL A LOPEZ-KINALUMSAN RR 5,200.00
N BACALSO-A LOPEZ RR 7,000.00
VIRGILIO GONZALES SUBD. RR 4,500.00
Page 13
CEBU CITY
D.O. No. 46-07
BARANGAY: MAMBALING Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BACALSO-HUMABON RR 4,300.00
C PADILLA ST R AVE-KINALUMSAN CR 11,500.00
AVOCADO TR. BACALSO ST. CR 11,100.00
CCC PRIVATE RD RR 4,300.00
COL TABADA ST. RR 4,300.00
CASHMERE ST RR 4,300.00
GANSIANG ST AVOCADO ST-LIM COMPOUND RR 5,000.00
LIM COMPOUND-BERNARDINA RR 4,700.00
GREEN DAUPHIN ST RR 4,300.00
LAPULAPU ST TABADA - HUMABON RR 4,300.00
MARIA GOCHAN GANSIANG - N BACALSO RR 4,300.00
N BACALSO AVE. PADILLA-KINALUMSAN CR 11,100.00
N BACALSO AVE EXT TABADA - C. PADILLA RR 4,300.00
RAJAH HUMABON ST TABADA RR 4,300.00
SAN BERNARDINO ST GANSIANG - MA GOCHAN RR 4,300.00
SAN ROQUE EXT SAN ROQUE ST RR 4,300.00
SAN ROQUE ST C. PADILLA RR 4,800.00
CR 11,100.00
BARANGAY: PAHINA CENTRAL

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BALAGTAS ST PANGANIBAN-CLIMACO CR 10,000.00
BORROMEO ST SANCIANGKO-M ESCANO CR 16,700.00
COLON ST COLON BR-M ESCANO CR 24,600.00
DIMASALANG ST PANGANIBAN-M ESCANO CR 11,100.00
LEON KILAT ST COLON-MAGALLANES CR 15,400.00
N BACALSO-COLON CR 15,400.00
MAGALLANES GUADALUPE RVR-M ESCANO CR 18,900.00
NATALIO BACALSO PANGANIBAN-M ESCANO CR 14,200.00
NATALIO BACALSO GUAD RIVER-PANGANIBAN CR 14,000.00
PANGANIBAN ST N BACALSO-M ESCANO CR 14,700.00
SANCIANGKO ST SANCIANGCO L.KILAT CR 12,200.00
SANCIANGKO ST GUADALUPE RIVER-PANGANIBAN CR 12,200.00
Page 14
CEBU CITY
D.O. No. 46-07
BARANGAY: PAHINA SAN NICOLAS Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
B ARANAS LAKANDULA-3 DE ABRIL CR 7,400.00
C PADILLA ST LAKANDULA-3 DE ABRIL CR 8,200.00
ESPELITA ST LAKANDULA-3 DE ABRIL CR 7,300.00
GARFIELD ST C PADILLA-TUPAS CR 7,300.00
LAKANDULA ST 3 DE ABRIL-TUPAS CR 7,300.00
TRES DE ABRIL ST LAKANDULA-TUPAS CR 7,300.00
TUPAS ST LAKANDULA-FORBES CR 7,300.00
BARANGAY: PAMUTAN
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: PASIL ABUNO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ACCESS ROAD 7A RR 4,200.00
ACCESS ROAD 7B RR 4,200.00
ACCESS ROAD I RR 4,200.00
F RALLOS ST GUADALUPE RVR-GARFIELD CR 7,900.00
L FLORES ST TUPAZ-STO NINO EXT CR 4,500.00
M DELA CONCEPCION GUADALUPE RVR-GARFIELD CR 7,900.00
R MAGSAYSAY ST GUADALUPE RVR-GARFIELD CR 7,900.00
STO NINO EXT DON BOSCO TC-GARFIELD RR 3,800.00
T CAVAN ST GUADALUPE RVR-GARFIELD CR 7,900.00
TUPAS ST GUADALUPE RVR-GARFIELD CR 7,900.00
CR 7,900.00
Page 15
CEBU CITY
D.O. No. 46-07
BARANGAY: POBLACION PARDO Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ABELLANOSA ST RR 4,300.00
A GABUYA ST N BACALSO-JACA ST RR 3,700.00
DACALOS ST N BACALSO-TABURA RR 3,700.00
F JACA ST GABUYA-KINASANG AN RR 3,700.00
F SABELLANO ST D L VICTORIA-KINASANGAN RR 3,900.00
I. TABORA ST. SABELLANO-F JACA RR 3,800.00
N BACALSO AVE SUNRISE-KINASANGAN CR 6,600.00
SUNRISE VILLAGE RR 4,500.00
STA. LUCIA VILLAGE RR 7,300.00
ROAD TO SUNRISE VILL N BACALSO AVE RR 4,300.00
CR 6,600.00
BARANGAY: PUN-OL SIBUGAY

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ALL RESIDENTIAL LANDS RR 600.00
ALL NEW SUBDIVISION RR 2,500.00
AYALA HEIGHTS-CEBU RR 5,200.00
ROADS GOING TO AYALA HEIGHTS RR 1,100.00
Page 16
CEBU CITY
D.O. No. 46-07
BARANGAY: PUNTA PRINCESA Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
TRES DE ABRIL ST. LLAMAS-BUHISAN RIVER RR 5,600.00
ATILLO SUB RR 4,700.00
CLARITA VILLAGE F LLAMAS ST RR 6,700.00
DONA MARIA VILLAGE RR 6,700.00
E SABELLANO ST QUIOT P-F LLAMAS RR 4,900.00
ELVIRA CUI SUBD 3 DE ABRIL-BUHISAN RR 4,700.00
F LLAMAS ST GANSIAN-BUHISAN RVR RR 5,600.00
F LLAMAS ST DON BOSCO - BUHISAN RIVER RR 5,600.00
F PACANA ST 3 DE ABRIL-BUHISAN RR 4,500.00
GANSIANG ST AVOCADO-LIM CPD RR 4,300.00
GOCHAN SUBD BACK OF DON BOSCO RR 4,700.00
GUADALUPE VILLAGE I F LLAMAS ST RR 4,700.00
GUADALUPE VILLAGE II F LLAMAS ST RR 4,700.00
LOURDES VILLAGE E. SABELLANA ST RR 4,700.00
MAJERO SUBD 3 DE ABRIL ST RR 4,700.00
PLEASANT HOMES SUBD E. SABELLANA ST RR 4,700.00
ROAD TO DON BOSCO LLAMAS-DON BOSCO RR 4,700.00
VICTOR VILLAGE 3 DE ABRIL-F PACANA RR 4,700.00
VILLA CRISTINA VILL RR 4,700.00
BARANGAY: QUIOT PARDO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BAYANIHAN VILLAGE N BACALSO AVE RR 6,000.00
E SABELLANO ST KINSANG-AN TO PUNTA PRINS RR 4,500.00
GENES COMPOUND RR 5,700.00
GOCHAN I SUBD E SABELLANO ST RR 5,700.00
GOCHAN II SUBD E SABELLANO ST RR 5,700.00
HONEY VILLE SUBD 1, 2 E SABELLANO ST RR 5,700.00
MOUNTAINVIEW SUBD E SABELLANO ST RR 5,700.00
MURILLO VILLAGE E SABELLANO ST RR 5,700.00
N BACALSO AVE POTENCIANO-BAYANIHAN CR 7,500.00
SAN CARLOS HTS SUBD RR 6,100.00
CR 7,300.00
Page 17
CEBU CITY
D.O. No. 46-07
BARANGAY: SAMBAG I Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ANTONIO ABAD TORMIS RR 5,600.00
J URGELLO PRIVATE ROAD RR 5,600.00
MH AZNAR ROAD RR 5,500.00
NATALIO BACALSO AVE PANGANIBAN-L KILAT CR 12,100.00
NATALIO BACALSO AVE GUAD RIVER-PANGANIBAN CR 8,600.00
P OSMENA BLVD UY TENG SU-RR LANDON CR 26,000.00
P OSMENA BLVD RR LANDON-PD ROSARIO CR 22,800.00
P DEL ROSARIO EXT OSMENA-LEON KILAT CR 19,200.00
L KILAT-URGELLO RD CR 9,600.00
URGELLO RD-GUAD CR 7,600.00
RR LANDON EXT CR 5,600.00
UY TENG SU ST INTERIOR CR 5,600.00
PARALLEL-ROSARIO CR 4,700.00
BARANGAY: SAMBAG II
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ASCENSION ST RR 6,000.00
ASSUMPTION ST RR 6,000.00
B RODRIGUEZ ST RIDRIGUEZ-WALINGWALING CR 17,200.00
WALINGWALING-OSMENA CR 16,500.00
RODRIGUEZ-PAVILLON GL
PAVILLON-OSMEÑA GL
FUENTE OSMENA RTDA CR 37,800.00
J URGELLO PRIVATE ROAD OSMENA BLVD CR 7,600.00
UY TENG SU ST OSMENA-J URGELLO CR 7,200.00
V URGELLO ROAD CR 8,600.00
VISITACION ST CR 6,000.00
ZARATAN SUBD. ROAD CR 6,200.00
CR 6,000.00
Page 18
CEBU CITY
D.O. No. 46-07
BARANGAY: SAN NICOLAS PROPER Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
B ARANAS ST CARLOCK-LAKANDULA CR 5,000.00
T ABELLA-LAKANDULA CR 5,500.00
C PADILLA ST CARLOCK-LAKANDULA CR 6,000.00
CARLOCK ST TRES DE ABRIL-C PADILLA CR 6,000.00
FIGUEROA ST B ARANAS-C PADILLA CR 6,000.00
J M BASA ST V RAMA-TUPAS CR 6,000.00
KATIPUNAN ST. CR 5,500.00
LAKANDULA ST TRES DE ABRIL-TUPAS CR 6,000.00
N BACALSO TRES DE ABRIL-GUAD RIVER CR 9,000.00
TOMAS ABELLA ST. C PADILLA-TUPAZ CR 6,000.00
TRES DE ABRIL-C PADILLA CR 6,000.00
TRES DE ABRIL ST LAKANDULA CR 5,000.00
V RAMA AVENUE R AVE- B ARANAS CR 6,000.00
BARANGAY: SAPANGDAKU
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
HILLSIDE SUBD RR 1,600.00
SOCIALIZED SUBD RR 1,600.00
FIRST CLASS SUBD RR 2,900.00
BARANGAY: SAWANG CALERO

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
C PADILLA ST J M BASA-CARLOCK CR 6,200.00
CARLOCK ST TUPAZ ST-C PADILLA CR 5,900.00
FIGUEROA ST TUPAZ ST-C PADILLA CR 5,900.00
J M BASA ST TUPAZ ST-C PADILLA CR 5,800.00
R MAGSAYSAY ST J M BASA-GEN GINEZ CR 5,200.00
SPL QUALIFICATIONS LUDO EUYM IND'L COMP I 11,000.00
TUPAS ST GEN GINES-CARLOCK CR 5,900.00
Page 19
CEBU CITY
D.O. No. 46-07
BARANGAY: SINSIN Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
AGRICULTURAL LAND A50 200.00
BARANGAY: SUDLON I
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: SUDLON II
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: SUBA PASIL

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ABELLANA ST. BUGALLON-GARFIELD CR 4,900.00
ACCESS ROAD 3 SATO. NINO SEASHORE RR 4,400.00
F. RALLOS ST. GARFIELD CR 5,300.00
GARFIELD ST. TUPAZ-STO.NINO CR 4,900.00
GEN GINES ST. TUPAS-MAGSAYSAY CR 4,600.00
M. DELA CONCEPCION GEN. GINES GARFIELD CR 5,200.00
MAGSAYSAY ST. GEN. GINES GARFIELD CR 4,900.00
STO. NINO ST. BUGALLON-GARFIELD RR 4,700.00
T. BUGALLON ST. TUPAS-WHARF CR 4,900.00
TUPAS ST. GEN. GINES-GARFIELD CR 5,200.00
CR 4,400.00
Page 20
CEBU CITY
D.O. No. 46-07
BARANGAY: TAG-BAO Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: TAMBONAN (TABUNAN)

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: TISA
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
COBARRUBIAS RR 4,500.00
DONA ESPERANZA VILL KATIPUNAN ST RR 4,800.00
F PACANA ST KATIPUNAN-BUHISAN RR 4,300.00
F GOCHAN VILLAGE RR 4,900.00
F LLAMAS ST BUHISAN-KATIPUNAN RR 5,000.00
FELINA VILL NEIGHBOR RR 5,000.00
KATIPUNAN ST F PACANA-LLAMAS RR 6,000.00
F LLAMAS-FILTRO RR 5,600.00
LABANGON-F PACANA CR 6,600.00
FOUNDATION FOR THE DEV OF UBRAN POOR RR 4,000.00
HILLSVIEW COMMUNITY ASS'N RR 4,000.00
LA PALOMA VILLAGE KATIPUNAN ST RR 5,400.00
MAYA VILLAGE RR 4,900.00
MOHON TISA RES ASS. INC. SUBD RR 4,000.00
RIVA RIDGE SUBD RR 4,900.00
STA TERESITA VILL RR 4,900.00
SOUTH HILLS RR 5,400.00
TISA HILLS VILL & NS RR 4,500.00
VILLA ISIDRA F LLAMAS RR 4,600.00
ALL OTHER SUBD. RR 4,300.00
CR 5,100.00
Page 21
CEBU CITY
D.O. No. 46-07
BARANGAY: TO-ONG Effectivity Date 8-Jan-08
------------------------------------------------------ ------------------------------------------------------- ---------------------- -----------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
BARANGAY: SOUTH RECLAMATION PROJECT

------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
CLASSI- 3RD REV
------------------------------------------------------ ------------------------------------------------------- -----------------------------------------
ALL AREAS CR 10,000.00
RR 6,200.00
Page 22
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 82 - CEBU CITY, SOUTH
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF

REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE 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 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 WHICEVER 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 BE CLASSIFIED AS

COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE
ADDED THERETO.
Page 23
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS DECLARED AS SUCH BY 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 OF 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) THA 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.
I-3/jntb 9/15/16/abpj=9/19/16
Page 24

OCTOBER 31, 1996
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF

REAL PROPERTIES IN CEBU CITY UNDER REVENUE
DISTRICT OFFICE NO. 82 (CEBU CITY SOUTH), REVENUE
REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE
TAX PURPOSES.
Section 6 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into
different zones or areas and determine for internal revenue tax purposes, the fair
market value of the real properties located in each zone or area upon consultation
with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined

the zonal values of real properties (2nd Revision) located in Cebu City under the
jurisdiction of Revenue District Office No. 82 (Cebu City South), Revenue Region
No. 13 (Cebu City) after public hearing was conducted on December 8, 1995 for the
purpose. This Order is issued to implement the revised zonal values for land to be
used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of
values of the provincial or city assessor is higher than the zonal value established
herein, such values shall be used as basis for computing the internal revenue tax.
(signed)
ROBERTO F DE OCAMPO
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS


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.

CODE CLASSIFICATION CODE
RR Residential Regualr A Agricultural Lot

CR Commercial Regular GL Government Land
RC Residential Condominium X Institutional
CC Commercial Condominium GP General Purposes
APD Area for Priority Development
RDO NO. 82-CEBU CITY SOUTH
CEBU CITY
D.O. No. 18-97
BARANGAY: BASAK PARDO Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
N. BACALSO AVE. HOLY CROSS-BDRY BASAK CR 5,000.00
SAN NICOLAS
FAIRVIEW VILLAGE SUBD. RR 2,500.00
OLD PHIL RAILWAY BDRY BASAK SAN NICHOLAS- RR 2,600.00
(RIZAL AVE. EXT) BDRY KINASANG-AN
E. SABELLANO ST. BDRY BASAK-SAN NICHOLAS RR 2,500.00
ALL UNNAMED SUBDIVISIONS RR 2,450.00
CR 5,000.00
CEBU CITY
D.O. No. 18-97
BARANGAY: BASAK SAN NICOLAS Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
AGUILA ST LEMON ST.-MACOPA ST. RR 2,350.00
ALIMOKON ST AVOCADO RR 2,350.00
BACLAY ST N BACALSO AVENUE RR 2,500.00
BAYABAS ST ALIMOKON-N BACALSO RR 2,500.00
CAIMITO ST GANSIANG-N BACALSO RR 2,500.00
COL CABREROS ST. N BACALSO AVE-SEASHORE RR 2,500.00
COL TABADA ST N BACALSO AVE-CABREROS RR 3,000.00
DAPDAP ST N BACALSO AVE RR 2,500.00
EUCALYPTUS ST N BACALSO AVE RR 2,500.00
GANSIANG ST F LLAMAS ST-AVOCADO ST. RR 2,650.00
GRANADA ST RR 2,500.00
IPIL IPIL ST N BACALSO AVE RR 2,500.00
KALAW ST F LLAMAS ST-GRANADA ST. RR 2,350.00
KUSI ST F LLLAMAS ST RR 2,350.00
LAPAY ST F LLLAMAS ST RR 2,650.00
LEMON ST N BACALSO ST-AGUILA ST RR 2,500.00
MACOPA ST. CEBU SOUTH RD-SABELLANO RR 2,500.00
MAYA ST MACOPA ST-LEMON ST RR 2,650.00
N. BACALSO AVE. BDRY BASAK PARDO-COL CR 5,000.00
TABADA ST
N. BACALSO ST. SA NICHOLAS - BDRY CR 4,000.00
KINASANG-AN
PERECO ST LEMON ST-MACOPA ST RR 2,650.00
PUNAY ST LEMON ST-MACOPA ST RR 2,650.00
SALING ST LEMON ST-MACOPA ST RR 2,650.00
SILOY ST LEMON ST-MACOPA ST RR 2,650.00
TABARES ST N BACALSO-CABREROS EXT RR 2,350.00
TAMSI ST RR 2,650.00
TUKMO ST GSIS COMPOUND RR 2,650.00
VILLA SAN ANTONIO RR 2,500.00
CR 4,000.00
CEBU CITY
D.O. No. 18-97
BARANGAY: BONBON Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
BARANGAY: BUHISAN
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ROAD TO BUHISAN BRDIGE-BUHISAN ELEM. RR 425.00
ROAD TO BUHISAN PUNTA PRINCESA BRIDGE RR 425.00
ALL NEW SUBDIVISION WITHIN SUBURBAN AREAS RR 1,750.00
(1ST CLASS)
ALL OTHER AREAS A 95.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
IMPALA VILLAGE RR 2,290.00
N BACALSO AVE BULACAO BRIDGE-ROAD CR 4,650.00
LEADING TO SUNRISE VILLAGE
ROAD TO R CABRERAS RES RR 3,250.00
ROAD TO ST JUDE ACRES SAINT JUDE RR 3,250.00
ALL OTHER SUBDIVISIONS RR 3,250.00
CR 4,650.00
BARANGAY: BUOT-TAOP
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
CEBU CITY
D.O. No. 18-97
BARANGAY: CALAMBA Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
A LOPEZ ST LUCIO LOPEZ DR RR 4,500.00
A LOPEZ ST LUCIO LOPEZ-KATIPUNAN RR 4,500.00
A LOPEZ ST KATIPUNAN-TRES DE ABRIL RR 3,875.00
B RODRIGUEZ ST V RAMA-GUADALUPE CR 5,250.00
HAPPY VALLEY SUB RR 3,675.00
N BACALSO AVE TRES DE ABRIL-GUAD RIVER CR 4,500.00
SAN ROQUE SUBD RR 4,875.00
SITIO SAN ANTONIO V. RAMA AVE RR 5,250.00
SUN VALLEY SUBD RR 4,875.00
V RAMA AVE P DEL ROSARIO-H VALLEY RR 5,250.00
CR 4,500.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
B RODRIGUEZ ST WALING-WALING FUENTE
OSMENA ROTUNDA CR 7,500.00
B RODRIGUEZ ST GUADALUPE RIVER-WALING ST CR 6,500.00
DON GIL GARCIA ST P RODRIGUES SR-OSMENA BLVD CR 3,500.00
DON GIL GARCIA ST N ESCARIO ST-DEAD END (NBI) CR 3,050.00
DON GIL GARCIA ST N ESCARIO ST-B RODRIGUES CR 3,050.00
DON MARIANO CUI ST. N ESCARIO -B RODRIGUES CR 3,050.00
M. ESCARIO ST. DON GIL GARCIA-OSMENA BLDVD CR 4,500.00
N RAFOLS ST.(JASMIN ST) P RODRIGUEZ-OSMENA BLVD CR 3,000.00
P. RODRIGUEZ ST. (SAMPAGUITA ST.) CR 2,575.00
PRES OSMENA BLVD FUENTE OSMENA BLVBD-N ESCARIO CR 16,300.00
CEBU CITY
D.O. No. 18-97
BARANGAY: CENTRAL PROPER Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
D. JAKOSALEM ST. PRES S OSMENA-QUEZON CR 16,000.00
F GONZALES ST. PRES S OSMEÑA BLVD-MC CR 16,500.00
BRIONES ST
F GONZALES ST. MC BRIONES-F GONZALES CR 16,250.00
JUEZ BORROMEO ST. MC BRIONES-F. GONZALES CR 16,000.00
MAGALLANES ST. V.GULLAS-JAKOSALEM ST CR 16,250.00
MAGALLANES ST. P LOPEZ-V GULLAS CR 16,000.00
MAGALLANES ST. D JAKOSALEM-P BURGOS CR 16,000.00
MAGALLANES ST. P BURGOS ST-MJ CUENCO AVE CR 16,000.00
M.C. BRIONES ST. F. GONZALES ST.-MAGALLANES CR 16,250.00
M.C. BRIONES ST. MAGALLANES ST-MC BRIONES CR 16,250.00
M.C. BRIONES ST. PLARIDEL ST.-MJ CUENCO AVE. CR 16,250.00
P BURGOS ST PRES S OSMENA-Q.BLVD. CR 16,000.00
P. GULLAS ST PRES OSMEÑA BLVD-JUEZ BORROMEO CR 16,000.00
P LOPEZ ST BORROMEO-MAGALLANES CR 16,500.00
P LOPEZ ST BALINTAWAK-BORROMEO CR 16,500.00
PLARIDEL ST OSMENA-M C BRIONES CR 16,750.00
PLARIDEL ST MC BRIONES-Q.BLVD CR 16,750.00
PRES OSMENA BLVD V GULLAS-P. BURGOS CR 16,000.00
PRES OSMENA BLVD COLON-V GULLAS CR 18,500.00
PRES OSMENA SR BLVD P BURGOS ST-MJ CUENCO AVE CR 16,000.00
V GULLAS ST. PRES OSMENA-MAGALLANES CR 16,000.00
CEBU CITY
D.O. No. 18-97
BARANGAY: COGON PARDO Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
A GABUYA ST F. JACA-N BACALSO AVE RR 3,050.00
A GABUYA ST F. JACA-N BACALSO EXT RR 3,050.00
A GABUYA ST N.BACALSO AVE-SEASHORE RR 2,500.00
VILLARICA SUBD RR 2,550.00
BARANGAY: DULJO FATIMA

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
B ARANAS EXT. N BACALSO AVE.-CARLOCK RR 2,500.00
B ARANAS EXT. RR 2,500.00
CARLOCK ST TRES DE ABRIL-PADILLA RR 2,665.00
CARLOCK ST C PADILLA - TUPAZ CR 3,850.00
C. PADILLA ST. KINALUMSAN RVR-CARLOCK RR 3,500.00
N BACALSO AVE(RIZAL AVE) RR 3,125.00
R PADILLA ST/FATIMA N BACALSO-C PADILLA RR 2,500.00
RD TO SITIO ALASKA RR 2,075.00
CR 3,850.00
CEBU CITY
D.O. No. 18-97
BARANGAY: ERMITA Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ERMITA BEACH RD KAWIT-SIR PROJ RR 3,250.00
F GONZALES ST MAGALLANES - WHARF CR 13,500.00
KAWIT ST N ME TANGERE- M ESCANO CR 5,500.00
LEON KILAT ST MAGALLANES-QUEZON BLVD CR 8,625.00
M.C. BRIONES ST M ESCANO-F GONZALES CR 9,000.00
MAGALLANES ST GUADALUPE RIVER-M ESCANO CR 9,750.00
MAGALLANES ST M ESCANO-PLARIDEL CR 11,250.00
MAGALLANES ST LEON KILAT-MANALILI ST CR 11,250.00
MANALILI ST. MAGALLANES-PROGRESO CR 11,000.00
PROGRESO ST CALDERON-PLARIDEL CR 11,625.00
CEBU CITY
D.O. No. 18-97
BARANGAY: GUADALUPE Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
A. ABELLANA ST. BACAYO-M. VELEZ ST. RR 4,000.00
B. RODRIGUEZ ST. V. RAMA BRIDGE CR 5,000.00
HAPPY VALLEY SUBD. RR 3,750.00
M VELEZ ST V RAMA-BRIDGE CR 5,000.00
QUIJADO COMPOUND RR 3,500.00
ROAD TO GOOD SHEPHERD RR 2,350.00
ROAD TO NAPO BOUNDARY CHURCH RR 2,350.00
SINGSON SUBD RR 3,500.00
V RAMA AVE GUADALUPE RTDA - RODRIGUEZ RR 4,125.00
WHITE HILLS SUBD. RR 3,250.00
CR 4,000.00
CEBU CITY
D.O. No. 18-97
BARANGAY: INAYAWAN PARDO Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
A GUBAYA F JACA-N BACALSO EXT RR 2,025.00
ABARQUEZ SUBD TALISAY BOUNDARY RR 2,525.00
F JACA ST BACALSO AVE-DUMPING SITE RR 2,025.00
F JACA ST GABUYA-N BACALSO AVE RR 2,025.00
N BACALSO AVE EXT A GABUYA-F JACA RR 2,025.00
ROAD TO DUMPING SITE SEASHORE RR 2,025.00
ROAD TO GREEN FIELD RR 2,025.00
ROAD TO ST JUDE ACRES RR 2,025.00
BARANGAY: KALUBIHAN
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
LEON KILAT ST. DEL ROSARIO-COLON ST. CR 16,625.00
COLON ST.-MAGALLANES ST. CR 10,150.00
MANALILI ST. OSMENA ST.-MAGALLANES ST. CR 12,500.00
P LOPEZ ST COLON-BORROMEO CR 12,500.00
COLON ST.-MANALILI CR 17,200.00
CEBU CITY
D.O. No. 18-97
BARANGAY: KINASANG-AN Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
E SABELLANO ST POB PARDO-QUIOT RR 2,500.00
GREYHOUND VILL SUBD N BACALSO AVE RR 2,550.00
F JACA ST N BACALSO AVE-TABURA RR 2,550.00
POTENCIANO SUBD N BACALSO AVE RR 2,550.00
RAINBOW VILLAGE N BACALSO AVE RR 2,550.00
VILLARICA SUBD ROAD N BACALSO AVE EXT RR 2,550.00
BARANGAY: LABANGON
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
KATIPUNAN-BALAGA RES RR 2,500.00
BALAGA RES-A LOPEZ RR 2,500.00
KATIPUNAN ST BUHISAN RIVER-LOPEZ CR 4,250.00
QUIAJANO SUBD R DUTERTE ST RR 2,525.00
ROSALINA VILLAGE R DUTERTE ST RR 2,525.00
SACRED HEART VILLAGE R DUTERTE ST RR 2,525.00
KATIPUNAN-GUADA RR 2,500.00
N BACALSO-A LOPEZ RR 4,000.00
VIRGILIO GONZALES SUBD RR 2,500.00
CEBU CITY
D.O. No. 18-97
BARANGAY: MAMBALING Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
BACALSO-HUMABON RR 2,500.00
AVOCADO TR. BACALSO ST. CR 7,000.00
CCC PRIVATE RD RR 2,500.00
COL TABADA ST. RR 2,500.00
CASHMERE ST RR 2,500.00
GANSIANG ST AVOCADO ST-LIM COMPOUND RR 3,450.00
LIM COMPOUND-BERNARDINA RR 3,100.00
GREEN DAUPHIN ST RR 2,500.00
LAPULAPU ST TABADA - HUMABON RR 2,500.00
MARIA GOCHAN GANSIANG - N BACALSO RR 2,500.00
N BACALSO AVE. PADILLA-KINALUMSAN CR 7,250.00
N BACALSO AVE EXT TABADA - C. PADILLA RR 2,500.00
RAJAH HUMABON ST TABADA RR 2,500.00
SAN BERNARDINO ST GANSIANG - MA GOCHAN RR 2,500.00
SAN ROQUE EXT SAN ROQUE ST RR 2,500.00
SAN ROQUE ST C. PADILLA RR 3,000.00
BARANGAY: PAHINA CENTRAL

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
LEON KILAT ST COLON-MAGALLANES CR 9,875.00
N BACALSO-COLON CR 9,875.00
SANCIANGKO ST PANGANIBAN - M ESCANO CR 7,750.00
CEBU CITY
D.O. No. 18-97
BARANGAY: PAHINA SAN NICOLAS Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
TRES DE ABRIL ST LAKANDULA-TUPAS CR 5,000.00
TUPAS ST LAKANDULA-FORBES CR 5,125.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ACCESS ROAD 7A RR 2,700.00
ACCESS ROAD 7B RR 2,700.00
ACCESS ROAD I RR 2,700.00
M DELA CONCEPCION GUADALUPE RVR-GARFIELD CR 5,375.00
STO NINO EXT DON BOSCO TC-GARFIELD RR 2,700.00
BARANGAY: POBLACION PARDO

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
A GABUYA ST N BACALSO-JACA ST RR 2,250.00
DACALOS ST N BACALSO-TABURA RR 2,500.00
F JACA ST GABUYA-KINASANG AN RR 2,125.00
F SABELLANO ST D L VICTORIA-KINASANGAN RR 2,500.00
I. TABORA ST. SABELLANO-F JACA RR 2,775.00
ROAD TO SUNRISE VILL N BACALSO AVE RR 3,150.00
CEBU CITY
D.O. No. 18-97
BARANGAY: PUNTA PRINCESA Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
TRES DE ABRIL ST. LLAMAS-BUHISAN RIVER RR 2,500.00
CLARITA VILLAGE F LLAMAS ST RR 2,750.00
F LLAMAS ST DON BOSCO - BUHISAN RIVER RR 2,500.00
GANSIANG ST AVOCADO-LIM CPD RR 2,525.00
LOURDES VILLAGE E. SABELLANA ST RR 2,750.00
PLEASANT HOMES SUBD E. SABELLANA ST RR 2,750.00
ROAD TO DON BOSCO LLAMAS-DON BOSCO RR 2,500.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
E SABELLANO ST KINSANG-AN TO PUNTA PRINS RR 3,200.00
GENES COMPOUND RR 4,125.00
HONEY VILLE SUBD 1, 2 E SABELLANO ST RR 4,125.00
MOUNTAINVIEW SUBD E SABELLANO ST RR 4,125.00
MURILLO VILLAGE E SABELLANO ST RR 4,125.00
CR 5,100.00
CEBU CITY
D.O. No. 18-97
BARANGAY: SAMBAG I Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
J URGELLO PRIVATE ROAD RR 3,250.00
NATALIO BACALSO AVE PANGANIBAN-L KILAT CR 7,000.00
P DEL ROSARIO EXT OSMENA-LEON KILAT CR 12,690.00
L KILAT-URGELLO RD CR 4,875.00
URGELLO RD-GUAD CR 3,800.00
PARALLEL-ROSARIO CR 3,000.00
BARANGAY: SAMBAG II
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
B RODRIGUEZ ST RIDRIGUEZ-WALINGWALING CR 10,250.00
WALINGWALING-OSMENA CR 8,000.00
RODRIGUEZ-PAVILLON GL
PAVILLON-OSMEÑA GL
ZARATAN SUBD. ROAD CR 3,900.00
CR 3,250.00
CEBU CITY
D.O. No. 18-97
BARANGAY: SAN NICOLAS PROPER Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
J M BASA ST V RAMA-TUPAS CR 4,100.00
KATIPUNAN ST. CR 3,000.00
TOMAS ABELLA ST. C PADILLA-TUPAZ CR 4,000.00
TRES DE ABRIL-C PADILLA CR 4,000.00
V RAMA AVENUE R AVE- B ARANAS CR 4,100.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
C PADILLA ST J M BASA-CARLOCK CR 4,350.00
J M BASA ST TUPAZ ST-C PADILLA CR 3,925.00
R MAGSAYSAY ST J M BASA-GEN GINEZ CR 3,700.00
TUPAS ST GEN GINES-CARLOCK CR 4,125.00
CEBU CITY
D.O. No. 18-97
BARANGAY: SINSIN Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
BARANGAY: SUDLON-I
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
BARANGAY: SUDLON II
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00

------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ABELLANA ST. BUGALLON-GARFIELD CR 3,625.00
ACCESS ROAD 3 SATO. NINO SEASHORE RR 3,250.00
F. RALLOS ST. GARFIELD CR 3,875.00
GARFIELD ST. TUPAZ-STO.NINO CR 3,625.00
GEN GINES ST. TUPAS-MAGSAYSAY CR 3,250.00
M. DELA CONCEPCION GEN. GINES GARFIELD CR 3,875.00
MAGSAYSAY ST. GEN. GINES GARFIELD CR 3,625.00
STO. NINO ST. BUGALLON-GARFIELD RR 3,325.00
T. BUGALLON ST. TUPAS-WHARF CR 3,625.00
TUPAS ST. GEN. GINES-GARFIELD CR 3,875.00
CR 3,250.00
CEBU CITY
D.O. No. 18-97
BARANGAY: TAG-BAO Effectivity Date 24-Apr-97
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
BARANGAY: TAMBONAN
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
BARANGAY: TISA
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
COBARRUBIAS RR 2,500.00
F PACANA ST KATIPUNAN-BUHISAN RR 2,500.00
F LLAMAS-FILTRO RR 2,500.00
LABANGON-F PACANA CR 4,000.00
STA TERESITA VILL RR 3,000.00
ALL OTHER SUBD. RR 2,600.00
CR
BARANGAY: TO-ONG
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
CLASSI- 2ND REV.
------------------------------------------------------------------ -------------------------------------------------------- --------------------- ------------------
ALL AREAS A 95.00
================================ =========================== ========== =========
RDO NO. 82 - CEBU CITY SOUTH
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION OF REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE 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
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.
a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED

IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PRE-
DOMINANTLY 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.
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;
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL

BE CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT (20%) OF
THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING

ALL INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX
FROM SALES, EXCHANGE, OR OTHER DISPOSITIONS OF REAL PROPERTY
CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES
AND OTHER FORMS OF CONDITIONAL SALES BY INDIVIDUALS, ESTATE AND
TRUSTS SHALL BE TAXED AT THE RATE OF FIVE PERCENT (5%) BASED ON
GROSS SELLING PRICE. IF THE CONSIDERATION IS HIGHER THAT THE ZONAL
VALUES HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED

IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET
VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e.
ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE
OF VALUES OF THE PROVINCIAL / CITY / MUNICIPAL ASSESSORS, WHICHEVER
IS HIGHER.
1-3/jntb/abpj=9/20/16

January 25, 1993
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN THE CITY OF CEBU UNDER REVENUE DISTRICT
OFFICE NO. 60 (CEBU CITY), REVENUE REGION NO. 7 (CEBU CITY),
FOR INTERNAL REVENUE TAX PURPOSES.
Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from the private and public
sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties located in the City of Cebu under the jurisdiction of Revenue District
Office No. 60 (Cebu City), Revenue Region No. 7 (Cebu City) after a public hearing was conducted
on July 22, 1992 for the purpose. This Order is issued to implement the revised zonal values for
land and improvements in the case of condominiums/townhouses, commercial and industrial
buildings as shown in "A" hereof to be used in computing any intenal revenue tax.
In case the gross selling price or the market value asas shown in the schedule of values of
the provincial or city assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
(signed)
RAMON DEL ROSARIO, JR.
RECOMMENDED BY:
(signed)
JOSE U. ONG
DEFINITION OF TERMS



RR Residential Regular A Agricultural Lot

RC Residential Condominium I Industrial
CR Commercial Regular X Institutional
CC Commercial Condominium GL Government Land
APD Area for Priority Development GP General Purposes
RDO NO. 81 (formerly RDO 60) CEBU CITY - NORTH
CITY/MUNICIPALITY: CEBU CITY

D.O. No. 20-93
BARANGAY: ADLAWON Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
CLASSI- 1ST REV
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00
BARANGAY: AGSUNGOT
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
CLASSI- 1ST REVISION
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: APAS
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
EDISON ST SALINAS DRIVE-STEPHENSON RR 1,800.00
FULTON ST RR 1,800.00
GOV M CUENCO AVE JUAN LUNA-MAHIGA CREEK RR 5,500.00
LA GUARDIA RR 1,800.00
MARCONI ST FULTON STREET RR 1,800.00
PC HILLS RR 1,800.00
PATRANO SUBD RR 1,800.00
ROAD TO BUSAY SALINAS-CEBU PLAZA RR 2,800.00
ROAD TO BUSAY CEBU PLAZA-EGGLINGS RR 1,300.00
ROAD TO CP LAPULAPU RR 1,800.00
SALINAS DRIVE RR 2,800.00
SAN ANTONIO VILL I RR 1,800.00
SAN ANTONIO VILL II RR 1,800.00
SAN MIGUEL ST RR 1,800.00
STEPHENSON ST RR 1,800.00
WILSON ST SALINAS DRIVE RR 1,800.00
BARANGAY: BABAG
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00

D.O. No. 20-93
BARANGAY: BACAYAN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALONG ROAD TO PIT-OS A 60.00
BARANGAY: BANILAD
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A BONIFACIO ST TALAMBAN-MANDAUE CY RR 3,300.00
DONA RITA RR 1,800.00
DORADO I VILLAGE RR 1,300.00
GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 3,300.00
HOLY FAMILY NEAR STO NINO RR 1,300.00
HOLY FAMILY NEAR EL DORADO RR 1,300.00
M LUISA P1 EULALIA RR 2,300.00
M LUISA P1 LUIS RR 2,300.00
M LUISA P1 MELISSA RR 2,300.00
M LUISA P1 P ANANAS RR 2,300.00
M LUISA P1 P EMILIO RR 2,300.00
M LUISA P1 P JOHN RR 2,300.00
M LUISA P1 P LUCY RR 2,300.00
M LUISA P1 P MARIA RR 2,300.00
M LUISA P1 P MIGUEL RR 2,300.00
M LUISA P1 ROSEBUD RR 2,300.00
M LUISA P2 P MARIANO RR 2,300.00
M LUISA P2 P SERGIO RR 2,300.00
M LUISA P1 ANNABELLE RR 2,300.00
M LUISA P2 P STEPHANY RR 2,300.00
M LUISA ESTATE PARK PH II RR 2,300.00
M LUISA ESTATE PARK PH III RR 2,000.00
M LUISA ESTATE PARK PH IV RR 1,600.00
M LUISA ESTATE PARK PH V RR 1,900.00
M LUISA ESTATE PARK PH VI RR 2,000.00
M LUISA ESTATE PARK PH VII RR 1,800.00
M LUISA ESTATE PARK PH VIII-A RR 1,500.00
M LUISA ESTATE PARK PH VIII-B RR 1,300.00
ROAD M LUISA EST PARK RR 3,300.00
STO NINO VILLAGE RR 1,800.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
N BACALSO AVE EXT S NICOLAS-KINASANGA AN RR 800.00
E SABELLANO ST B S NICOLAS-O PARDO RR 1,000.00
FAIRVIEW VILLAGE SUBD E SABELLANO ST RR 800.00

D.O. No. 20-93
BARANGAY: BASAK SAN NICOLAS Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
AQUILA ST LEMON-MACOPA RR 800.00
ALIMOKON ST AVOCADO RR 800.00
AVOCADO ST GANSIANG-N BACALSO RR 800.00
BACLAY ST N BACALSO AVENUE RR 800.00
BAYABAS ST ALIMOKON-N BACALSO RR 800.00
CAIMITO ST GANSIANG-N BACALSO RR 800.00
CEBU SOUTH ROAD BASAK PARDO-TABADA CR 2,500.00
COL CABREROS ST N BACALSO AVE-SEASHORE RR 800.00
COL TABADA ST N BACALSO AVE-CABREROS RR 800.00
DAPDAP ST N BACALSO AVE RR 800.00
EUCALYPTUS ST N BACALSO AVE RR 800.00
GANSIANG ST F LLAMAS-AVOCADO RR 800.00
GRANADA ST RR 800.00
IPIL IPIL ST N BACALSO AVE RR 800.00
KALAW ST F LLAMAS-GRANADA RR 800.00
KUSI ST F LLAMAS ST RR 800.00
LAPAY ST F LLAMAS ST RR 800.00
LEMON ST N BACALSO-AGUILA RR 800.00
MACUPA ST N BACALSO-SABELLANO RR 800.00
MAYA ST MACUPA-LEMON RR 800.00
NATALIO BACALSO EXT COL TABADA-B PARDO RR 1,300.00
PERECO ST LEMON-MACOPA RR 800.00
PUNAY ST LEMON-MACOPA RR 800.00
SALING ST LEMON-MACOPA RR 800.00
SILOY ST LEMON-MACOPA RR 800.00
TABARES ST N BACALSO-CABREROS EXT RR 800.00
TAMSI ST RR 800.00
TUKNO ST (GSIS CPD) RR 800.00
VILLA SAN ANTONIO RR 500.00
BARANGAY: BINALIW
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 50.00

D.O. No. 20-93
BARANGAY: BONBON Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: BO. LUZ

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ARCH REYES AVE ESCARIO-JUAN LUNA AVE RR 800.00
ARCH REYES AVE N ESCARIO-J LUNA VE CR 6,500.00
CABANTAN ST ARCH REYES-NEW ERA RR 800.00
JUAN LUNA AVE ARCH REYES-NEW ERA CR 5,500.00
NEW ERA ST CABANTAN ST-J LUNA RR 1,300.00
ALL ROADS TO CABANTAN RR 800.00
BARANGAY: BUDLA-AN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 60.00
BARANGAY: BUHISAN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ROAD TO BUHISAN P PRINCESA BRIDGE RR 200.00
BRIDGE-BUHISAN ELEM RR 200.00

D.O. No. 20-93
BARANGAY: BULACAO PARDO Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
N BACALSO AVE BULACAO SUNRISE VILL CR 2,500.00
ROAD TO R CABRERAS RES RR 800.00
ROAD TO ST JUDE ACRES RR 800.00
ROAD TO VIL ROAD RR 800.00
BARANGAY: BUOT-TAOP
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: BUSAY
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
EGGLING'S SUBD RR 1,000.00
HILLTOP SUBD RR 1,000.00
LAHUG BUSAY ROAD RR 1,600.00
LAHUG BUSAY ROAD EGGLING RES-LAHUG RR 1,600.00
MA LUISA ESTATE PARK GRAJE-EGGLINGS RES RR 1,700.00
MA LUISA ESTATE PARK PHASE VI PART RR 900.00
MA LUISA ESTATE PARK PHASE IX (VALLEY) RR 1,700.00
MA LUISA ESTATE PARK PHASE IX (HILLTOP) RR 1,300.00
PLAZAVILLE PHASE IX (MIDLAND) RR 1,000.00
PROV GOVERNMENT SUBDIVISION RR 500.00
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR 500.00
DON EMILIO OSMENA HW GRAJE-EGGLING'S RES RR 1,000.00
DON EMILIO OSMENA HW EGGLING'S-LAHUG RR 1,000.00

D.O. No. 20-93
BARANGAY: CALAMBA Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A LOPEZ ST BALAGA RES-KATIPUNAN RR 1,300.00
A LOPEZ ST KATIPUNAN-3 DE ABRIL RR 1,200.00
B RODRIGUEZ ST V RAMA-GUAD RIVERV RAMA-GUAD RIVER CR 2,500.00
HAPPY VALLEY SUBD RR 1,800.00
SAN ROQUE SUBD V RAMA AVE RR 1,300.00
SITIO SAN ANTONIO RR 1,300.00
SUN VALLEY SUBD V RAMA AVE RR 1,800.00
V RAMA AVE P DEL ROSARIO-H VALLEY RR 2,300.00
BARANGAY: CAMBINOCOT
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR 7,500.00
B RODRIGUEZ ST GUADALUEPE RRIVER-WALING ST CR 6,500.00
CAPITOL CEBU CY Z00 VILLALON RES-CCG RR 1,300.00
CAPITOL CEBU CY Z00 ESCARIO-VILLALON RES RR 1,800.00
CLAVANO ST ESCARIO-MONTALBAN RR 1,300.00
CLAVANO ST JUNCTION RD-CCG RR 1,300.00
DON GIL GARCIA ST B RODRIGUEZ STREET CR 3,500.00
DON J AVILA ST RODRIGUEZ-OSMENA CR 3,500.00
DON MARIANO CUI ST NESCARIO-B RODRIGUEZ CR 3,000.00
F RAMOS EXT MA. CRISTINA ST CR 2,000.00
GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 10,500.00
JASMIN ST P RODRIGUEZ-OSMENA CR 3,000.00
JUANA OSMENA ST MAXILON-ABOITIZ CR 3,500.00
JUANA OSMENA ST ABOITIZ-N ESCARIO CR 3,500.00
JUANA OSMENA ST ESCARIO-JUNCTION ROAD CR 1,800.00
JUANA OSMENA ST JUNCTIONS-CCGC CR 1,800.00
KAMUNING ST L LLORENTE-NESCARIO CR 3,500.00
MA CRISTINA ST CR 3,000.00
MANUEL ZOSA ST CR 3,500.00
N ESCARIO ST J OSMENA-G GARCIA CR 4,500.00
P RODRIGUEZ CR 1,800.00
PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 15,500.00
WALINGWALING CR 2,000.00

D.O. No. 20-93
BARANGAY: CARRETA Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR 4,500.00
GEN MAXILOM AVE MJ CUENCO-P CANAL CR 3,300.00
MJ CUENCO AVE MAXILOM-C CREEK CR 3,500.00
BARANGAY: CENTRAL PROPER

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
COLON ST OSMENA-JAKOSALEM CR 22,500.00
D JAKOSALEM ST LEGASPI-MAGALLANES CR 13,500.00
D JAKOSALEM ST COLON-Q BLVD CR 13,500.00
D JAKOSALEM ST MAGALLANES CR 13,500.00
F GONZALES ST MAGALLANES - MC BRIONES CR 13,500.00
F GONZALES ST MC BRIONES - WHARF CR 13,500.00
F GONZALES ST PRES OSMENA - WHARF CR 13,500.00
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR 13,500.00
LEGASPI ST COLON-V GULLAS CR 16,000.00
LEGASPI ST V GULLAS-JAKOSALEM CR 13,500.00
LEGASPI ST JAKOSALEM=-P BURGOS CR 13,500.00
MABINI V GULLAS-URDANETA CR 5,500.00
MAGALLANES ST V GULLAS-JAKOSALEM CR 13,500.00
MAGALLANES ST P LOPES-V GULLAS CR 13,500.00
MAGALLANES ST D JAKOSALEM-P BURGOS CR 13,500.00
P BURGOS ST URDANETA-OSMENA BLVD CR 13,500.00
P BURGOS ST PRES OSMENA-WHARF CR 13,500.00
P BURGOS ST URDANETA-WHARF CR 13,500.00
P BURGOS ST V GULLAS-URDANETA CR 13,500.00
P GOMEZ ST JAKOSALEM-MABINI CR 13,500.00
P GULLAS ST J LUNA-J BORROMEO CR 13,500.00
P LOPEZ ST BORROMEO-MAGALLANES CR 13,500.00
P LOPEZ ST BALINTAWAK-BORROMEO CR 13,500.00
P LOPEZ ST BALINTAWAK-MAGALLANES CR 13,500.00
PLARIDEL ST LEGASPI-P OSMENA CR 13,500.00
PLARIDEL ST OSMENA-MC BRIONES CR 13,500.00
PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 16,000.00
PRES OSMENA BLVD V GULLAS-JAKOSALEM CR 16,000.00
PRES OSMENA SR BLVD V GULLAS-P BURGOS CR 16,000.00
PRES OSMENA SR BLVD COLON-V GULLAS CR 18,500.00
V GULLAS ST LEGASPI-A MABINI CR 13,500.00
MAGALLANES-LEGASPI CR 13,500.00

D.O. No. 20-93
BARANGAY: COGON CENTRAL Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
D JAKOSALEM ST LANDON-GEN MAXILOM CR 4,500.00
F RAMOS ST MAXILOM-VILLANUEVA CR 6,500.00
F RAMOS ST VILLANUEVA-JUNGQUERA CR 4,500.00
F RAMOS ST JUNGQUERA-JAKOSALEM CR 3,500.00
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR 3,500.00
GEN MAXILOM AVE QUEENS ROAD CR 8,000.00
GEN MAXILOM AVE J OSMENA-F MANALO CR 8,500.00
GEN MAXILOM AVE F MANALO-JAKOSALEM ST CR 8,500.00
RR LANDON ST QUEENS ROAD CR 2,500.00
RR LANDON ST JUNQUERA-JAKOSALEM CR 4,500.00
V RANUDO ST F RAMOS-JAKOSALEM RR 2,500.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A GABUYA ST JACA-N BACALSO AVE RR 800.00
A GABUYA ST JACA-N BACALSO EXT RR 800.00
A GABUYA ST N BACALSO AVE-SEASHORE RR 700.00
VILLARICA SUBD N BACALSO AVE EXT RR 800.00
BARANGAY: DAY-AS
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
BONIFACIO ST JAKOSALEM-SIKATUNA CR 2,000.00
D JAKOSALEM ST F RAMOS-P DEL ROSARIO CR 4,500.00
D JAKOSALEM ST P DEL ROSARIO-BONIFACIO CR 2,600.00
IMUS ST JAKOSALEM-SIKATUNA CR 2,500.00
SIKATUNA ST T PADILLA-BONIFACIO CR 2,900.00

D.O. No. 20-93
BARANGAY: DULJO Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
CARLOCK ST TRES DE ABRIL-PADILLA CR 2,100.00
CARLOCK ST C PADILLA-TUPAZ CR 1,800.00
NATALIO BACALSO AVE KINALUNSAN-TRES DE ABRIL CR 2,200.00
R PADILLA ST/FATIMA N BACALSO-CA PADILLA CR 1,600.00
RD TO SITIO ALASKA RR 800.00
BARANGAY: ERMITA
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ERMITA BEACH RD KAWIT-SIT PROJ RR 1,800.00
F GONZALEA MAGALLANES-WHARF CR 13,500.00
KAWIT ST N ME TANGERE-M ESCANO CR 3,500.00
M ESCANO ST MAGALLANES-QUEZON BLVD CR 7,500.00
MC BRIONES ST M ESCANO-F GONZALES CR 8,000.00
MAGALLANES ST V GULLAS-F GONZLES CR 10,500.00
MAGALLANES ST M ESCANO-V CULLAS CR 10,500.00
MAGALLANES ST GUADALUPE RIVER-M ESCANO CR 6,000.00
MAGALLANES ST M ESCANO-PLARIDEL CR 10,500.00
PROGRESSO ST CALDERON-PLARIDEL CR 8,000.00

D.O. No. 20-93
BARANGAY: GUADALUPE Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A ABELLANA ST BACAYO-M VELEZ ST RR 2,300.00
B RODRIGUEZ EXT V RAMA BRIDGE CR 2,500.00
HAPPY VALLEY RR 1,800.00
M VELEZ ST V RAMA-BRIDGE RR 3,300.00
QUIJADA CPD RR 1,300.00
ROAD TO GOOD SHEPHERD RR 600.00
ROAD TO NAPO BOUNDARY CHURCH RR 600.00
SINGSON ROAD RR 1,800.00
V RAMA AVE GUADALUPE RTDA-RODRIGUEZ RR 2,500.00
UNNAMED ROAD GUADLUPE RTDA RR 800.00
BARANGAY: GUBA
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: HIPODROMO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
CEBU BUSINESS PARK CR 14,500.00
HIPODROMO VILLAGE RR 800.00
ROAD TO HIPODROMO RR 800.00

D.O. No. 20-93
BARANGAY: INAYAWAN PARDO Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A GUBAYA F JACA-N BACALSO EXT RR 800.00
A GUBAYA F JACA-N BACALSO AVE RR 800.00
A GUBAYA N BACALSO EXT-SEASHORE RR 700.00
ABARQUEZ SUBD TALISAY BOUNDARY RR 800.00
F JACA ST BACALSO AVE-DUMPING SITE RR 800.00
F JACA ST GABUYA-N BACALSO AVE RR 800.00
N BACALSO AVE EXT A GABUYA-F JACA RR 800.00
ROAD TO DUMPING SITE SEASHORE RR 800.00
ROAD TO GREEN FIELD RR 800.00
ROAD TO ST JUDE ACRES RR 800.00
BARANGAY: KALUBIHAN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
COLON ST OSMENA BLVD-JUNQUERA CR 22,500.00
GEN JUNQUERA ST SANCIANGKO-COLON CR 8,000.00
M ESCANO ST P DEL ROSARIO-MAGALLANES CR 8,000.00
P GULLAS ST OSMENA BLVD-BORROMEO CR 5,500.00
P LOPEZ ST COLON-MAGALLANES CR 8,000.00
PELAEZ ST SANCIANGKO-COLON CR 8,000.00
V GULLAS ST OSMENA BLVD-BALINTAWAK CR 8,000.00

D.O. No. 20-93
BARANGAY: KALUNASAN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 60.00
BARANGAY: KAMAGAYAN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO CR 3,500.00
P DEL ROSARIO-BONIFACIO CR 3,500.00
DON PEDRO CUI EXT RR LANDON-P DEL ROSARIO CR 2,000.00
JUNQUERA ST P DEL ROSARIO-SANCIANGKO CR 4,500.00
P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 6,500.00
P DEL ROSARIO ST PRES OSMENA-JUNQUERA CR 8,500.00
PELAEZ ST CREED ALLEY CR 5,500.00
PELAEZ ST R LANDON-OSMENA BLVD CR 3,500.00
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO CR 5,500.00
SANCIANGKO ST OSMENA-JUNQUERA CR 5,500.00
JUNQUERA ST-D JAKOSALEM CR 4,500.00

D.O. No. 20-93
BARANGAY: KAMPUTHAW Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A MORALES ST ESCARIO ST-C.S. ROSAL CR 1,800.00
A TOJONG CS ROSAL-A. REYES CR 1,300.00
ABANDONED ROAD CR 1,800.00
ACACIA ST CR 1,800.00
ALU COMPOUND RR 1,300.00
APITONG ST CR 1,800.00
ARCH REYES AVE GORORDO-ESCARIO CR 6,500.00
SC ROSAL ST A MORALES CR 1,300.00
CEBU BUSINESS PARK CR 14,500.00
D JAKOSALEM ST GEN MAXILOM-GORORDO AVE CR 4,500.00
DIGNOS COMPOUND RR 1,300.00
DON JOSE AVILA ST RR 1,300.00
E POND EXT CR 2,000.00
GEN MAXILOM ST J OSMENA-JAKOSALEM CR 8,500.00
GEN MAXILOM ST JAKOSALEM-ECHAVEZ CR 6,500.00
GEN MAXILOM ST ECHAVES-ROM CATH CEM CR 4,500.00
GONZALES COMPOUND RR 1,300.00
GONZALES PVT ROAD CR 2,000.00
GORORDO AVE N ESCARIO-G MAXILOM AVE CR 8,500.00
GORORDO AVE PADGET-ESCARIO CR 6,500.00
JUANA OSMENA ST ESCARIO-GEN MAXILOM CR 3,500.00
JUANA OSMENA ST CLAVANO-ESCARIO RR 1,800.00
JUANA OSMENA ST MARTINEZ CPD-CLAVANO RR 1,800.00
KAMAGONG ST ARCH REYES AVE CR 1,800.00
MA CRISTINA ST RR 1,300.00
MANALO ST PD-INC CHURCH CR 1,800.00
MARIPOSA ST CR 1,800.00
MARTINEZ CPD RR 1,300.00
MOLAVE ST CR 1,800.00
MONTALBAN SUBD RR 1,500.00
NC ESCARIO ST BRIDGE-ARCH AVENUE CR 6,500.00
NC ESCARIO ST J OSMENA-BRIDGE CR 4,500.00
PERPETUAL SOC HOSP PSH-V ESCARIO X 1,800.00
QUEENS ROAD RR 1,300.00
R ABOITIZ J OSMENA -GEN MAXILOM RR 4,000.00
ROAD TO MAGELLAN HOTEL CR 1,300.00
ROAD TO PUROK WITHIN LOT 886 RR 1,300.00
ROAD TO PUROK LOT 886 TO PUROK 8 RR 1,300.00
ROAD TO PUROK PUROK 8-J OSMENA RR 1,300.00
SAN JOSE MAXILOM AVE-GORORDO CR 2,000.00
TINDALO ST CR 1,800.00

D.O. No. 20-93
BARANGAY: KINASANG-AN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
E SABELLANO ST POB PARDO-QUIOT RR 800.00
GREYHOUND VILL SUBD N BACALSO AVE RR 800.00
F JACA ST N BACALSIO AVE-TABURA RR 800.00
POTENCIANO SUBD N BACALSO AVE RR 800.00
RAINBOW VILLAGE N BACALSO AVE RR 800.00
VILLARICA SUBD ROAD N BACALSO AVE EXT RR 800.00
BARANGAY: LABANGON
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A LOPEZ ST KATIPUNAN-BALAGA RES RR 1,300.00
A LOPEZ ST BALAGA RES-A LOPEZ RR 1,300.00
KATIPUNAN ST BUHISAN RIVER-LOPEZ CR 2,000.00
QUIAJANO SUBD R DUTERTE ST RR 1,300.00
ROSALINA VILLAGE R DUTERTE ST RR 1,300.00
SACRED HEART VILLAGE R DUTERTE ST RR 1,300.00
SALVADOR ST KATIPUNAN-GUADA RR 1,300.00
TRES DE ABRIL N BACALSO-A LOPEZ RR 1,800.00
ALL OTHER STREETS PARALLEL-KATIPUNAN RR 800.00
ALL UNNAMED TRAVERSE RR 800.00

D.O. No. 20-93
BARANGAY: LAHUG Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
AMON TRADING PORT N ESCARIO-J LUNA AVE RR 1,300.00
ARCH REYES AVE GORORDO AVE-ESCARIO CR 6,500.00
ARCH REYES AVE CR 6,500.00
BANCO CEBUANO SUBD RR 1,300.00
BEVERLY HILLS SUBD RR 2,800.00
CAPITOL CEBU CY Z00 OPRA VILL-VILLALON RR 1,300.00
ELISA VALLEY SUBD RR 1,300.00
GEMSVILLE SUBD RR 1,800.00
GORORDO AVE SALINAS-PADGET CMPD CR 4,500.00
GOTIANUY SUBD RR 1,300.00
GREENVALLEY SUBD TO CAMP MARINA RR 1,300.00
KAMAGONG ST RR 1,300.00
OPRA VILLAGE RR 800.00
PADGET CAOMPOUND ROAD RR 1,800.00
PEACE VALLEY ROAD TO CAMP MARINA RR 1,300.00
ROAD TO BOY SCOUT CAMP RR 1,300.00
ROAD TO HOLY FAMILY RR 1,300.00
ROAD TO VILLAR RECORDING RR 1,300.00
ROAD TO BUSAY CEBU PLAZA-SALINAS DR RR 2,800.00
SALINAS DRIVE RR 2,800.00
SANJER CASVILLE SUBD RR 1,300.00
SANSON SUBD RR 1,800.00
SENO SUBD RR 1,300.00
SUNSET SUBD RR 1,300.00
UNCHUAN SUBD RR 1,300.00
VILLALON SUBD RR 1,300.00
BARANGAY: LOREGA SAN MIGUEL

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
CORTES SUBD RR 800.00
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 2,500.00
GEN ECHAVEZ EXT SAN JOSE-G ECHAVES ST CR 2,500.00
GEN MAXILOM AVE ECHAVES-MJ CUENCO CR 4,500.00
GENERAL LOREGA ECHAVES-MJ CUENCO RR 1,300.00
MJ CUENCO AVE MAXILOM-GEN LOREGA CR 4,500.00
OLD PHIL RAILWAY RR 1,100.00
SAN JOSE ST ECHAVEZ-SAN MGUEL RR 1,300.00
SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 1,300.00
VILLA SUBDIVISION RIVERSIDE RR 1,100.00
ALL LOTS ALLEYS GEN LOREGA RR 1,100.00

D.O. No. 20-93
BARANGAY: LUSARAN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00
BARANGAY: MABINI
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 50.00

D.O. No. 20-93
BARANGAY: MABOLO PROPER Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALMENDRAS ST F CABAHUG-SINDULAN RR 1,300.00
C MINA ST OLD PHIL RAILWAY RR 1,300.00
C BORCES ST JOAQUIN-JUAN LUNA RR 1,300.00
CASALS VILLAGES ALL LOTS WITH SUBD RR 1,800.00
COROMINA SUBD GILL TUDTUD RR 1,300.00
E LABUCAY ST TRES PADRES BORCES-GOCHAN RR 1,300.00
F CAGAHUG J LUNA AVE RR 1,800.00
F MINA ST L TUDTUD-H JOAQUINO RR 1,300.00
F SENO ST MJ CUENCO RR 1,300.00
FLORES DE MAYO ST RR 1,300.00
FRANCISCO ARCILLA G TUDTUD-C MINA RR 1,300.00
FROILAN ARCILLA JUAN LUNA-V COLINA RR 1,300.00
GETTY OIL COMPOUND RR 1,300.00
GIL TUDTUD ST J JOAQUINO RR 1,300.00
GOCHAN COMPOUND ROAD M J CUENCO CR 1,500.00
GOCHAN ST CABAHUG-MJ CUENCO RR 1,300.00
GOCHAN SUBD TRES PADRES-GOCHAN EXT RR 1,300.00
GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 1,300.00
H BORGONIA G TUDTUD-C MINA ST RR 1,300.00
H JOAQUINO ST G TUDTUD-C MINA ST RR 1,200.00
HOLY NAME ST MJ CUENCO AVE RR 1,300.00
J JOAQUINO ST E LUBAKAY RR 1,300.00
JUAN LUNA AVE F CABAHUG-C PORT CR 5,500.00
L LIMBONG ST JUAN LUNA RR 1,300.00
L TUDTUD NEW ERA-F MINA RR 1,300.00
M BORCES ST G TUDTUD-C MINA RR 1,300.00
M BORGONIA ST BP BORCES-GOCHAN RR 1,300.00
MJ CUENCO AVE HIPODROMO-MANDAUE CR 4,500.00
MABOLITES RR 1,300.00
NEW ERA ST L TUDTUD-J LUNA AVE RR 1,300.00
NEW FRONTIER S CABAHUG RR 1,300.00
OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 1,300.00
S BORCES EXT RR 1,300.00
S BORCES ST M J CUENCO RR 1,300.00
S CABAHUG ST JUAN LUNA-CASALS VILL RR 1,800.00
SAN ROQUE JUAN LUNA RR 1,300.00
SINDULAN ST S CABAHUG-CASALS VILL RR 1,300.00
TENASAS SUBD RR 1,300.00
TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 1,300.00
V COLINA ST MJ CUENCO-C PORT RR 1,300.00

D.O. No. 20-93
BARANGAY: MALUBOG Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: MAMBALING
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
AVOCADO ST GANSIANG-N BACALSO RR 800.00
CCC PRIVATE RD RR 800.00
CASHMERE ST RR 800.00
CEBU SOUTH RD AVOCADO-N BACALSO CR 2,500.00
COL TABADA ST RR 800.00
GANSIANG ST RR 800.00
GREEN DAUPHIN ST RR 800.00
LAPULAPU ST TABADA-HUMABON RR 800.00
MARIA GOCHAN GANSIANG-N BACALSO RR 800.00
N BACALSO S EXPRESSWAY PADILLA-KINALUMSAN CR 2,500.00
N BACALSO AVE EXT TABADA-C PADILLA RR 1,300.00
RAJAH HUMABON ST TABADA RR 800.00
SAN BERNARDINO ST GANSIANG-MA. GOCHAN RR 800.00
SAN ROQUE EXT SAN ROQUE ST RR 800.00
SAN ROQUE ST C. PADILLA RR 800.00
YBANEZ PRIVATE RD C. PADILLA RR 800.00

D.O. No. 20-93
BARANGAY: PAHINA CENTRAL Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
JUAN CLIMACO ST MAGALLANES-COLON CR 3,900.00
JUAN CLIMACO ST COLON-SANCIANGKO CR 2,500.00
M ESCANO N BACALSO-MAGALLANES CR 8,000.00
SANCIANGKO ST PANGANIBAN-M ESCANO CR 4,500.00
BARANGAY: PAHINA SAN NICOLAS

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
TRES DE ABRIL ST LAKADULA-TUPAS CR 2,500.00
TUPAS ST LAKADULA-FORBES CR 2,500.00
BARANGAY: PAMUTAN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00

D.O. No. 20-93
BARANGAY: PARIAN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A BONIFACIO ST JAKOSALEM-A MABINI CR 2,500.00
A MABINI ST BONIFACIO-V GULLAS CR 5,500.00
COLON ST JUNQUERA-D JAKOSALEM CR 22,500.00
COLON ST D JAKOSALEM-MABINI CR 15,500.00
D JAKOSALEM ST COLON-V GULLAS CR 5,500.00
D JAKOSALEM ST A BONIFACIO-COLON ST CR 4,500.00
ESPANA ST JAKOSALEM-SIKATUNA CR 3,000.00
GEN JUNQUERA ST SANCIANGKO-COLON CR 8,000.00
IBARRA ST BONIFACIO-ESPANA CR 2,200.00
ISAGANI ST IBARRA-A MABINI CR 2,200.00
MABINI-USP V GULLAS-BONIFACIO CR 5,500.00
SANCIANGKO ST ESCANO-JUNGQUERA CR 4,500.00
SANCIANGKO ST JUNQUERA-D JAKOSALEM CR 4,500.00
SIKATUNA ST BONIFACIO-MABINI CR 3,500.00
SIMOUN ST JAKOSALEM-IBARRA CR 2,200.00
SUDLON ST ESPANA-COLON CR 2,200.00
V GULLAS JAKOSALEM-A MABINI CR 3,500.00
ZULUETA ST V GULLAS CR 3,500.00
BARANGAY: PARIL
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ACCESS ROAD 7A RR 900.00
ACCESS ROAD 7B RR 900.00
ACCESS ROAD I RR 900.00
M DELA CONCEPSION GUADALUPE RVR-GARFIELD CR 1,500.00
STO. NINO EXT DON BOSCO TO GARFIELD RR 900.00

D.O. No. 20-93
BARANGAY: PIT-OS Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 60.00
BARANGAY: POBLACION PARDO

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A GABUYA ST N BACALSO-JACA ST RR 800.00
DACALOS ST N BACALSO-TABURA RR 800.00
F JACA ST GABUYA-KINASANG AN RR 800.00
F SABELLANO ST D L VICTORIA-KINASANGAN RR 800.00
I TABURA ST SABELLANO-F JACA RR 800.00
ROAD TO SUNRISE VILL N BACALSO AVE RR 800.00
SUNRISE VILLAGE RR 800.00
BARANGAY: PONG-OL SIBUGAY

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00

D.O. No. 20-93
BARANGAY: FORT AREA Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
10TH ST CR 3,900.00
1ST ST CR 3,900.00
1ST ST, 6TH ST CR 3,500.00
2ND ST CR 3,900.00
3RD ST EAST-WEST CR 3,900.00
4TH ST CR 3,900.00
5TH ST-EAST-WEST CR 3,900.00
6TH ST. CR 3,900.00
7TH ST CR 3,900.00
8TH ST CR 3,900.00
9TH ST CR 3,900.00
ARELLANO BLVD, 1ST AVE CR 4,500.00
BANGKA ST CR 3,900.00
BARKO ST CR 3,900.00
CABAHUG ST CR 3,900.00
DON B. BENEDICTO CR 3,900.00
GEN MAXILOM AVE CR 4,500.00
GEN MAXILOM EXT CR 3,900.00
HUMABON AVE CR 3,900.00
INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVD CR 3,900.00
JUAN LUNA ST RECLAMATION AREA CR 4,500.00
JUAN LUNA ST CPC CREEK S. OSMENA, JR CR 4,500.00
KALIPAYAN ST CR 3,900.00
LAPULAPU AVE CR 3,900.00
LAPULAPU LOOP CR 3,900.00
PEPSI ST CR 3,900.00
PORT CENTRE AVE CR 3,900.00
QUEZON BLVD CR 4,500.00
SERGIO OSMENA JR AVE CR 4,500.00
STP COURT CR 3,900.00
T PADILLA EXT CR 3,900.00
BARANGAY: PULANGBATO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 50.00

D.O. No. 20-93
BARANGAY: PUNTA PRINCESA Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
3 DE ABRIL ST LLMAS-BUHISAN RIVER RR 1,300.00
CLARITA VILLAGES F LLAMAS ST RR 1,300.00
F LLAMAS ST DON BOSCO-BUHISAN RIVER RR 1,300.00
GANSIANG ST F LLAMAS-AVOCADO RR 800.00
GANSIANG ST AVOCADO-LIM CPD RR 800.00
LOURDES VILLAGE E SABELLANA ST RR 1,300.00
PLEASANT HOMES SUBD E SABELLANA ST RR 1,300.00
ROAD TO DON BOSCO LLAMAS-DON BOSCO RR 800.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
E SABELLANO ST KINSANG-AN TO PUNTA PRINSESA RR 800.00
GENES COMPOUND RR 800.00
HONEY VILLE SUBD 1,2 E SABELLANO ST RR 1,300.00
MOUNTAINVIEW SUBD E SABELLANO ST RR 800.00
MURILLO VILLAGE E SABELLANO ST RR 800.00

D.O. No. 20-93
BARANGAY: SAMBAG I Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
J URGELLO PRIVATE ROAD ALL UNNAMED ROADS CR 1,500.00
NATALIO BACALSO AVE PANGANIBAN-M ESCANO CR 4,500.00
P DEL ROSARIO EXT OSMENA-M ESCANO CR 6,500.00
P DEL ROSARIO EXT M ESCANO-URGELLO RD CR 3,500.00
P DEL ROSARIO EXT URGELLO RD-GUADALUPE CR 2,500.00
ALL OTHER STREETS PARALLEL-ROSARIO CR 1,300.00
BARANGAY: SAMBAG II
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A POND OSMENA BLVD RR 1,300.00
A TORMIS EXT RR 1,000.00
B RODRIGUEZ ST WALING-FUENTE-OSMENA CR 7,500.00
B RODRIGUEZ ST GUAD RVR-WALINGWALING CR 6,500.00
MH AZNAR ROAD CR 1,800.00
PRES S OSMENA BLVD A POND EXT-UY TENG SU CR 12,500.00
PRES S OSMENA BLVD P OSMENA RTDA-A POND EXT CR 15,500.00
ROAD TO TB PAVILLION B RODRIGUEZ ST RR 1,300.00
TAMBIS RR 1,000.00
ZARUTAN SUBD ROAD RR 1,300.00

D.O. No. 20-93
BARANGAY: SAN ANTONIO Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
D JAKOSALEM ST LANDON-P DEL ROSARIO CR 4,500.00
DON PEDRO CUI ST LANDON-DEL ROSARIO CR 3,500.00
JUNQUERA ST RR LANDON-P DEL ROSARIO CR 4,500.00
JUNQUERA EXT JUNQUERA ST-RR LANDON CR 4,500.00
P DEL ROSARIO ST OSMENA-JUNQUERA CR 8,500.00
P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 6,500.00
PELAEZ ST LANDON-DEL ROSARIO CR 4,500.00
PRES OSMENA BLVD LANDON-DEL ROSARIO CR 10,500.00
RR LANDON OSMENA-JAKOSALEM ST CR 4,500.00
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS CR 1,500.00
BARANGAY: SAN JOSE

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ROAD LOREGA BORCES PUROK III RR 500.00
ROAD TO BUTUANON RIVER PUROK I RR 500.00
ROAD TO BUTUANON RIVER MARYVILLE SUBD (PARK 3) RR 1,000.00
ROAD TO CITE PUROK II RR 500.00
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK 3) RR 1,500.00
ALL RESIDENTIAL LOTS ALONG BULBO-PULANG BATO RR 300.00
BARANGAY: SAN NICOLAS PROPER

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
BA ARANAS ST CARLOCK-TUTI CR 1,800.00
B ARANAS ST T ABELLA-LAKANDULA CR 2,200.00
JM BASA ST V RAMA-TUPAZ CR 1,500.00
T ABELLA ST (TUTI ST) C PADILLA-TUPAZ CR 2,500.00
TOMAS ABELLA ST TRES DE ABRIL- C PADILLA CR 2,000.00
TUPAZ ST JM BASA-LAKANDULA CR 2,500.00
V RAMA AVENUE R AVE-B ARANAS CR 2,100.00

D.O. No. 20-93
BARANGAY: SAN ROQUE Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A MABINI ST ZULUETA-A URDANETA CR 2,500.00
ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 4,500.00
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 2,500.00
LAPULAPU ST MAGALLANES-QUEZON BLVD CR 4,600.00
LAPULAPU ST V GULLAS-LEGASPI CR 4,600.00
LAPULAPU ST LOT 7488-V GULLAS ST CR 1,900.00
LAPULAPU ST LEGASPI-MAGALLANES CR 4,500.00
LEGASPI ST P BURGOS-MJ CUENCO CR 4,600.00
LEGASPI EXT MJ CUENCO-QUEZON BLVD CR 4,600.00
LOGARTA ST ZULUETA-URDANETA ST CR 2,500.00
MJ CUENCO CR 4,500.00
ML QUEZON BLVD BURGOS-EST PARIAN CR 3,500.00
MAGALLANES ST P BURGOS-MJ CUENCO CR 10,500.00
P BURGOS ST QUEZON BLVD-URDANETA CR 4,500.00
P BURGOS ST URDANETA ST-V GULLAS CR 3,500.00
P GOMEZ ST S OSMENA, JR-QUEZON BLVD CR 2,500.00
PIER 2 ROAD S OSMENA, JR-QUEZON BLVD CR 3,500.00
R PALMA ST MJ CUENCO-QUEZON BLVD CR 3,500.00
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 4,500.00
URDANETA ST P BURGOS-MJ CUENCO CR 3,500.00
V GULLAS ST A MABINI-MJ CUENCO CR 4,300.00
ZULUETA ST MABINI-MJ CUENCO AVE CR 3,000.00
BARANGAY: SAPANG DAKU

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 60.00

D.O. No. 20-93
BARANGAY: SAWANG CALERO Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
C PADILLA ST JM BASA-CARLOCK CR 2,500.00
GEN GINES ST TUPAZ ST-WHARF CR 1,500.00
JM BASA ST TUPAZ ST-C PADILLA CR 1,800.00
R MAGSAYSAY ST JM BASA-GEN GINEZ CR 1,800.00
TUPAS ST LUDO GINES-CARLOCK CR 2,500.00
BARANGAY: SINSIN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00
BARANGAY: SIRAO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 40.00

D.O. No. 20-93
BARANGAY: STA. CRUZ Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ARLINGTON POND A POND ST-F RAMOS CR 4,500.00
ARLINGTON POND OSMENA BLVD-F RAMOS CR 4,500.00
A VILLANUEVA ST F RAMOS ST CR 2,500.00
F RAMOS ST VILLANUEVA-JUNQUERA CR 4,500.00
PRES OSMENA BLVD A POND-RR LANDON CR 11,500.00
F OSMENA RTDS-A POND ST CR 15,500.00
RR LANDON ST OSMSENA-JUNGQUERA CR 4,500.00
V RANUDO ST F RAMOS ST RR 2,500.00

--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ABELLANA ST BUGALLON-GARFIELD CR 1,500.00
ACCESS ROAD 3 STO. NINO SEASHORE RR 800.00
F RALLOS ST GARFIELD CR 1,500.00
GARFIELD ST TUPAZ-STO. NINO CR 1,800.00
GEN GINES ST TUPAZ-MAGSAYSAY CR 1,500.00
M DELA CONCEPCION GEN GINES-GARFIELD CR 1,500.00
MAGSAYSAY ST GEN GINES-GARFIELD CR 1,500.00
STO. NINO ST BUGALLON-GARFIELD RR 800.00
T BUGALLON ST TUPAZ ST-WHARF CR 1,500.00
TUPAS ST GEN GINEZ-GARFIELD CR 2,500.00
BARANGAY: SUDLON
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00

D.O. No. 20-93
BARANGAY: TABUNAN Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00
BARANGAY: TIG-BAO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00
BARANGAY: TALAMBAN
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A BORBAJO ST ROAD TO CANDUMAN RR 1,800.00
EL DORADO II RR 1,000.00
HIGHWAY 77 RR 500.00
MARYVILLE SUBD RR 1,000.00
NASHVILLE SUBD RR 1,000.00
NORTH TOWN HOMES SUBD RR 1,500.00
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00
ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR 1,300.00
ROAD TO TALAMBAN TAMBAN-CABANGCALAN RR 1,300.00
ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR 1,300.00
ROAD TO TALAMBAN BUTANON BR-CANDUMAN RR 800.00
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00
ALL OTHER STREETS PARALLEL/INTERSECTING RR 500.00
RIDGEDALE SUBD RR 1,500.00
SILVERHILLS SUBD RR 1,500.00
ST. ANTHONY SUBD RR 1,500.00
SUNNY HILLS SUBD PHASE I RR 1,500.00
SUNNY HILLS SUBD PHASE II RR 1,500.00

D.O. No. 20-93
BARANGAY: TAPTAP Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 30.00
BARANGAY: TEJERO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
J VILLAGONZALO MJ CUENCO-S OSMENA JR CR 1,800.00
MJ CUNECO AVE GEN MAXILOM-EST TEJERO CR 4,500.00
PEA CANAL 10TH ST MAXILOM-T PADILLA CR 1,800.00
REGINO MERCADO MJ CUENCO-U ALVIOLA CR 1,800.00
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR 4,500.00
SAMPAGUITA MJ CUENCO AVE RR 1,800.00
T PADILLA EXT PEA CANAL-S OSMENA JR CR 3,900.00
T PADILLA ST MJ CUENCO-PEA CANAL CR 3,500.00
ULDARICO ALVOLA CR 1,800.00
VILLA ABUNO VILLA GONZALO-TEJERO RR 1,800.00
BARANGAY: TINAGO
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
A BONIFACIO ST MABINI-MJ CUENCO CR 2,500.00
ARELLANO BLVD ESTERO TINAGO-PARIAN CR 3,500.00
BAGUMBAYAN ST MJ CUENCO-V SOTTO CR 1,800.00
BALESTEROS ST BONIFACIO-L JAENA CR 2,500.00
CJ QUIZON ST BAGUMBAYAN-OSMENA CR 2,700.00
CALERO ST MJ CUENCO AVE CR 1,800.00
LOPEZ JAENA ST MABINI-MJ CUENCO AVE CR 2,500.00
MJ CUENCO AVE ESTERO TEJERO-TINAGO CR 4,500.00
MABINI ST BONIFACIO-ZULUETA CR 2,500.00
QUEZON BLVD ESTERO TEJERO-PARIAN CR 3,500.00
S OSMENA JR BLVD EST TINAGO-EST PERIAN CR 4,500.00
V SOTTO AVE MJ CUENCO-QUEZON BLVD CR 3,500.00
VILLA ABUNO ST S OSMENA JR-ARELLANO CR 1,800.00
ZULUETA ST MABINI-MJ CUENCO AVE CR 3,000.00
ALL LOTS ALLEYS CUENCO-V B SOTTO CR 1,500.00

D.O. No. 20-93
BARANGAY: TISA Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
F PACAN ST KATIPUNAN-BUHISAN RR 1,300.00
KATIPUNAN ST F LLAMAS-FILTRO RR 1,300.00
KATIPUNAN ST LABANGON-F PACANA CR 2,000.00
STA. TERESITA VILL RR 1,800.00
BARANGAY: TO-ONG
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALL AREAS A 50.00
BARANGAY: T. PADILLA
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
BONIFACIO SIKATUNA-MABINI CR 2,000.00
F VILLA LAHUG CREEK-MJ CUENCO RR 900.00
GEN LOREGA MJ CUENCO AVE RR 1,300.00
MJ CUENCO AVENUE LOREGA=-ESTERO TEJERO CR 4,500.00
OLD PHIL RAILWAY LAHUG CREEK-G LOREGA RR 1,100.00
SIKATUNA T PADILLA-BONIFACIO CR 2,900.00
T VILLA F VILLA-MJ CUENCO RR 900.00
T PADILLA SIKATUNA-LAHUG CREEK CR 2,300.00
LAHUG CREEK-MJ CUENCO CR 2,700.00

D.O. No. 20-93
BARANGAY: ZAPATERA LIBOT Effectivity Date 14-May-93
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
--------------------------------------------------- --------------------------------------------------------------- ---------------------- ------------------
ALCOHOL ST SIKATUNA-LAHUG CREEK RR 1,300.00
BENEDICTO ST EXT JAKOSALEM-LAHUG CREEK RR 1,800.00
CREEK SIDE ST SIKATUNA-LAHUG CREEK RR 1,300.00
D JAKOSALEM ST GEN MAZILOM-F RAMOS CR 4,500.00
ECHAVEZ ST GEN MAXILOM-SIKATUNA CR 2,500.00
GEN MAXILOM AVE JAKOSALEM-ECHAVEZ CR 6,500.00
OLD ROAD D JAKOSALEM-S JOSE ST RR 1,300.00
SAN JOSE ST G MAXILOM-SIKATUNA ST CR 2,000.00
SEPULVEDA ST ABANDONED OLD ROAD CR 2,000.00
SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 2,100.00
========================= ============================== =========== =========
RDO NO. 81 - CEBU CITY, NORTH
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
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION OF REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE
THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL
PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS
SHALL BE USED.
a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED

IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PRE-
DOMINANTLY 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 CONSDIERED FOR PURPOSES OF ZONAL VALUATION
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL

VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE TREATED
AS ONE; OR
b) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND

THE IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES;
THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE

CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY

DEVELOPMENT CERTFIED 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.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES

OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN

COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE
CAPITAL GAINS TAX FROM SALES, EXCHANGE, OR OTHER
DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS,
INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF
CONDITIONAL SALES, BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL
BE TAXED AT THE RATE OF FIVE PERCENT (5%) BASED ON GROSS
SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAT THE ZONAL
VALUES HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE

USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1)
THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.
I-3/jntb/abpj=9/19/16

June 5, 1989
SUBJECT: Implementation of the Zonal Values of Real

Properties in the City of Cebu under Revenue
District Office No. 60, Revenue Region 7, Cebu
City, for Internal Revenue Tax Purposes.
Section 6 (e) of the Tax Code as amended

Presidential Decree No. 1994, authorized the Commissioner of
Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax
purposes, the fair market value of the real properties
located in each zone or area upon consultation with
competent appraisers.
By virtue of said authority, the Commissioner of

Internal Revenue has determined the zonal values of real
properties located in the City of Cebu under Revenue
District Office No. 60, Revenue Region 7, Cebu City, after
a public hearing was conducted on May 23, 1989 for
land as shown in Annex "A" hereof to be used in computing
any internal revenue tax.
In case the gross selling price or the market

value as shown in the schedule of values of the Provincial
or City Assessors is higher than the zonal value established
herein, such values shall be used as basis for computing the
internal revenue tax.
By authority of the Secretary of Finance:

(signed)
VICTOR C. MACALINGAG
Undersecretary
RECOMMENDED BY:
(signed)
JOSE U. ONG
DEFINITION OF TERMS



RR - RESIDENTIAL REGULAR CC- COMMERCIAL CONDOMINIUM

RC - RESIDENTIAL CONDOMINIUM I - INDUSTRIAL
CR - COMMERCIAL REGULAR X - INSTITUTIONAL
A - AGRICULTURAL LAND GL - GOVERNMENT LAND
APD - AREA FOR PRIORITY GP - GENERAL PURPOSE
DEVELOPMENT
RDO NO. 81 CEBU CITY - NORTH

D.O. No. 26-89
BARANGAY: PORT AREA Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ARELLANO BLVD 1ST AVE CR 2,600.00
CABAHUG ST 2ND ST CR 2,000.00
GEN MAXILOM AVENUE CR 3,000.00
HUMABON AVE 4TH AVE CR 2,000.00
INDEPENDENCIA 3RD ST CR 2,000.00
KALIPAYAN ST 8TH ST CR 2,000.00
LAPULAPU AVE 7TH AVE
LAPULAPU LOOP 6TH EXT CR 2,000.00
MACARTHUR AVE 2ND AVE CR 2,000.00
MACARTHUR BLVD CR 2,600.00
MARANGAY AVE 1ST ST CR 2,000.00
PEPSI ST 8TH AVE CR 2,000.00
PORT CENTER AVE 10 AVE CR 2,000.00
PORT CENTER AVE 5 AVE CR 2,000.00
QUEZON BOULEVARD CR 2,130.00
S JOSE DELA MONTANA CR 2,230.00
STP COURT 6TH ST CR 2,000.00
T PADILLA CR 2,000.00
T PADILLA EXTENSION CR 2,030.00
1ST ST 3RD AVE EXT CR 2,000.00
1ST AVE 6TH AVE CR 2,600.00
10TH ST 9TH ST CR 2,000.00
2ND AVE 6TH AVE EXT CR 2,000.00
3RD ST EAST WEST 1 CR 2,000.00
4TH ST ROAD 5 CR 2,000.00
5TH ST EAST RD EAST 3 CR 2,000.00
6TH ST 3RD AVE CR 2,000.00
7TH ST 13TH ST CR 2,000.00
19TH ST (PEA CANAL) CR 1,200.00
BARANGAY: TEJERO
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
GEN MAXILOM ST MJ CUENCO PEA CANAL CR 3,000.00
MACARTHUR BLVD T PADILLA TEJERO CR 2,000.00
MARCOS MORELOS T MJ CUENCO U ALVIOLA CR 600.00
MJ CUENCO AVE MAXILOM TEJERO CREEK CR 2,000.00
REGINO MERCADO MH CUENCO U ALVIOLA CR 600.00
T PADILLA ST MJ CUENCO PEA CANAL CR 1,700.00
ULDARICO ALVIOLA ST CR 600.00
VILLA ABUNO ST VILLAGONZALO TEJERO CR 600.00
VILLAGONZALO ST MJ CUENCO MACARTHUR CR 600.00

D.O. No. 26-89
BARANGAY: TINAGO Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A BONIFACIO ST MABINI MJ CUENCO ST CR 1,100.00
ALL LOTS ALLEYS CUENCO B BAYAN SOTTO CR 850.00
ARELLANO BLVD ESTERO TEJERO PARIAN CR 1,600.00
BAGUMBAYAN ST MJ CENCO V SOTTO CR 850.00
LOPEZ JAENA ST MABINI MJ CUENCO AVE CR 1,700.00
MABINI ST BONIFACIO ZULUETA ST CR 1,200.00
MACARTHUR BLVD ESTERO TEJERO PARIAN CR 2,000.00
MJ CUENCO AVE ESTERO TEJERO TINAGO CR 2,000.00
QUEZON BLVD ESTERO TEJERO PARIAN CR 1,600.00
V SOTTO AVE MJ CUENCO TO Q BLVD CR 2,000.00
ZULUETA ST MABINI MJ CUENCO AVE CR 1,000.00
BARANGAY: SAN ROQUE

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A MABINIS T ZULUETA URDANETA ST CR 1,100.00
ARELLANO BLVD EST PARIAN LEGASPI CR 2,000.00
SEN D MACARTHUR BLVD EST PARIAN LEGASPI CR 2,000.00
JEREZA (LA SOLIDARIDAD) A MABINI MU CUENCO CR 1,100.00
LAPU LAPU ST LOT 7488 V GULLAS ST CR 1,000.00
LAPU LAPU ST V GULLAS Q BLVD CR 2,000.00
LEGASPI ST P BURGOS Q BLVD CR 2,030.00
LOGARTA ST ZULUETA URDANETA ST CR 1,100.00
MC BRIONES ST P BURGOS MJ CUENCO CR 3,500.00
MJ CUENCO AVE ZULUETA TO Q BLVD CR 3,500.00
ML QUEZON BLVD BURGOS ESTERO PARIAN CR 1,750.00
MAGALLANES ST P BURGOS MJ CUENCO CR 8,000.00
MANALILI ST A MABINI MJ CUENCO CR 1,200.00
OSMENA BLVD P BURGOS MJ CUENCO CR 3,580.00
P BURGOS ST MANALILI URDANETA ST CR 2,000.00
P BURGOS ST URDANETA TO Q BLVD CR 3,000.00
P GOMEZ ST MACARTHUR TO Q BLVD CR 850.00
PIER 2 ROAD MACARTHUR TO Q BLVD CR 1,700.00
R PALMA ST MJ CUENCO TO Q BLVD CR 1,700.00
URDANETA ST P GOMEZ P BURGOS MJ CUENCO CR 2,500.00
ZULUETA ST MABINO MJ CUENCO AVE CR 1,000.00

D.O. No. 26-89
BARANGAY: PARIAN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A BONIFACIO ST JAKOSALEM A MABINI CR 1,200.00
A MABINI ST BONIFACIO MANALILI CR 1,200.00
COLON STREET JUNQUERA MABINI CR 10,000.00
D JAKOSALEM ST A BONIFACIO TO COLON CR 3,000.00
D JAKOSALEM ST COLON TO V GULLAS CR 3,400.00
ESPANA ST JAKOSALEM SIKATUNA CR 1,500.00
GEN JUNQUERA ST SANCIANGKO TO COLON CR 5,000.00
IBARRA ST BONIFACIO TO ESPANA CR 1,000.00
ISAGANI ST IBARRA A MABINI ST CR 1,000.00
MANALILI ST JAKOSALEM TO MABINI CR 2,650.00
SANCIANGKO ST JUNQUERA JAKOSALEM CR 3,000.00
SIKATUNA ST BONIFACIO TO MABINI CR 2,000.00
SIMOUN ST JAKOSALEM TO IBARRA CR 1,200.00
SUDLON ST ESPANA TO COLON ST CR 1,200.00
BARANGAY: KAMAGAYAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
D JAKOSALEM ST P ROSARIO SANCIANGKO CR 2,130.00
DON PEDRO CUI EXT CR 800.00
JUNQUERA ST P ROSARIO SANCIANGKO CR 3,580.00
P DEL ROSARIO ST OSMENA TO HAKOSALEM CR 4,000.00
PELAEZ ST P ROSARIO SANCIANGKO CR 4,000.00
PELAEZ ST STA RITA CREED ALLEY CR 1,500.00
PRES OSMENA BLVD P ROSARIO SANCINAGCO CR 7,750.00
SANCIANGCO ST OSMENA TO JAKOSALEM CR 3,580.00
BARANGAY: KALUBIHAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
BALINTAWAK ST CR 2,830.00
COLON ST CR 10,000.00
GEN JUNQUERA ST CR 4,450.00
JUEZ BORROMEO ST CR 5,250.00
LEON KILAT ST CR 5,250.00
MAGALLANES ST CR 5,250.00
MANALILI ST CR 5,250.00
P DEL ROSARIO ST CR 2,000.00
P GULLAS ST CR 2,830.00
P LOPEZ ST CR 4,750.00
PELAEZ ST CR 5,750.00
PRES S OSMENA BLVD CR 8,250.00
PRES S OSMENA BLVD CR 1,000.00
SANCIANGKO ST CR 3,500.00

D.O. No. 26-89
BARANGAY: CENTRAL PROPER Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
COLON ST OSMENA JAKOSALEM CR 10,000.00
D JAKOSALEM ST COLON TO Q BLVD CR 4,000.00
F GONZALES ST PRES OSMENA TO WHARF CR 3,500.00
JUEZ BORROMEO ST P LOPEZ MANALILI CR 4,750.00
LEGASPI ST COLON TO MANALILI CR 5,750.00
LEGASPI ST MANALILI D JAKOSALEM CR 5,250.00
LEGASPI ST JAKOSALEM P BURGOS CR 3,750.00
LINCOLN ST PLARIDEL P BURGOS CR 3,130.00
MAGALLANES ST P LOPEZ MANALILI CR 4,750.00
MAGALLANES ST MANALILI D JAKOSALEM CR 5,250.00
MAGALLANES ST D JAKOSALEM P BURGOS CR 3,750.00
MANALILI ST MAGALLANES LEGASPI CR 4,750.00
MANALILI ST LEGASPI A MABINI ST CR 3,250.00
P BURGOS ST V CULLAS URDANETA ST CR 2,000.00
P BURGOS ST URDANETA TO WHARF CR 2,400.00
P GOMEZ ST JAKOSALEM A MABINI CR 2,000.00
P GULLAS ST J LUNA J BORROMEO CR 4,000.00
PLARIDEL ST LEGASPI PRES OSMENA CR 3,000.00
PLARIDEL ST OSMENA MC BRIONES CR 4,000.00
PRES OSMENA SR BLVD COLON TO P BURGOS CR 10,000.00
R LOPEZ ST BALINTAWAK MAGALLANES CR 4,250.00
BARANGAY: ERMITA
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
EL FELIBUSTERISMO ST MAGALLANES PLARIDEL CR 2,000.00
ERMITA BEACH RD KAWIT TO SIR PROJ RR 1,000.00
F CALDERON ST MAGALLANES S PROGRESO CR 3,730.00
KAWIT ST NOLI ME TANGERE K KILAT CR 2,000.00
LINCOLN ST CALDERON TO PLARIDEL CR 3,130.00
MC BRIONES ST L KILAT F GONZALES CR 3,730.00
MAGALLANES ST FORBES BR L KILAT CR 3,500.00
MAGALLANES ST L KILAT TO PLARIDEL CR 5,250.00
MESCANO ST MAGALLANES TO Q BLVD CR 4,000.00
NOLI ME TANGERE ST MAGALLANES TO KAWIT CR 1,000.00
PLARIDEL ST MAGALLANES TO PROGRESO CR 4,500.00
PROGRESO ST CALDERON TO PLARIDEL CR 4,500.00
QUEZON BLVD L KILAT F GONZALES CR 2,500.00

D.O. No. 26-89
BARANGAY: PAHINA CENTRAL Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
BALAGTAS ST PANGANIBAN CLIMACO CR 1,500.00
BORROMEO ST SANCIANGKO L KILAT CR 3,500.00
COLON ST COLON BR L KILAT ST CR 10,000.00
DIMASALANG ST PANGANIBAN L KILAT CR 1,500.00
JUAN CLIMACO ST MAGALLANES SANCIANGCO CR 1,000.00
LEON KILAT ST RIZAL AVE-MAGALLANES CR 5,250.00
MAGALLANES ST FORBES BR TO L KILAT CR 3,000.00
PANGANIBAN ST P AVE TO MAGALLANES CR 1,000.00
RIZAL AVE GUAD RIVER PANGANIBAN CR 900.00
RIZAL AVE PANGANIBAN L KILAT CR 1,500.00
SANCIANGKO ST SANCIANGKO L KILAT CR 2,000.00
BARANGAY: PAHINA SN NICOLAS

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
B ARANAS LAKANDULA 3 DE ABRIL CR 700.00
C PADILLA ST LAKANDULA 3 DE ABRIL CR 900.00
ESLETELITA ST LAKANDULA 3 DE ABRIL CR 800.00
GARFIELD ST C PADILLA TUPAS CR 800.00
LAKANDULA ST TRES DE ABRIL TUPAS CR 800.00
TRES DE ABRIL ST LAKANDULA TO TUPAS CR 800.00
TUPAS ST LAKANDULA TO FORBES CR 800.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ACCESS ROAD 1 RR 220.00
ACCESS ROAD 74A RR 220.00
ACCESS ROAD 7B RR 220.00
F RALLOS ST CR 300.00
FL FLORES ST CR 300.00
M DELA CONCEPCION ST CR 350.00
R MAGSAYSAY ST CR 300.00
STO. NINO EXT RR 250.00
T CAVAN ST CR 350.00
TUPAS ST CR 700.00

D.O. No. 26-89
BARANGAY: SUBA PASIL Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ABELLANA ST STO NINO TO SEASHORE CR 300.00
ACCESS RD 3 RR 180.00
F RALLOS ST CR 300.00
FARFIELD ST CR 350.00
GEN GINES ST CR 300.00
M DELA CONCEPCION ST CR 350.00
MAGSAYSAY ST CR 300.00
STO. NINO ST RR 250.00
T BUGALLON ST CR 350.00
TUPAS ST CR 700.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
C PADILLA ST CR 700.00
CARLOCK ST CR 500.00
FIGUEROA ST CR 350.00
GEN GINES ST CR 300.00
JM BASA ST CR 350.00
R MAGSAYSAY ST JM BASA TO GEN GINES CR 350.00
SPL QUALIFICATIONS LUDO EUYM INDL COMPL I 4,000.00
TUPAS ST CR 700.00
BARANGAY: SN NICOLAS PROPER

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
B ARANAS ST CARLOCK TO T ABELLA CR 700.00
C PADILLA ST CARLOCK TO LAKANDULA CR 800.00
CARLOCK ST DE ABRIL C PADILLA CR 550.00
FIGUEROA ST B ARANAS C PADILLA CR 400.00
JM BASA ST A RAMA TO TUPAS ST CR 400.00
KATIPUNAN ST A LOPEZ V RAMA ST CR 330.00
LAKANDULA ST 3 DE ABRIL TO TUPAS CR 650.00
R AVE S EXPRESSWAY 3 DE ABRIL GUAD RIVER CR 750.00
T ABELLA ST 3 DE ABRIL C PADILLA CR 1,030.00
TRES DE ABRIL ST A LOPEZ LAKANDULA ST CR 550.00
V RAMA AVE R AVE TO B ARANAS CR 500.00

D.O. No. 26-89
BARANGAY: DULJO Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ALASKA MAMBALING SIR CR 120.00
ALL UNNAMES ST INTERSECTING R AVE RR 260.00
ALL UNNAMED ST INTERSECTING ARANAS 260.00
B ARANAS EXTENSION R AVE TO CARLOCKR AVE TO CARLOCK RR 350.00
C PADILLA ST KINALUMSAN CARLOCK CR 600.00
CARLOCK ST 3 DE ABRIL TO TUPAS CR 550.00
R AVE S EXPRESSWAY KINALUMSAN 3 DE ABRIL CR 700.00
R PADILLA ST FATIMA R AVE C PADILLA CR 450.00
SPOLARIUM ST RR 300.00
BARANGAY: MAMBALING
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
AVOCADO ST RR 220.00
C PADILLA ST R AVE KINALUMSAN RIV CR 600.00
CASHMERE ST RR 200.00
CCC PRIVATE ROAD RR 90.00
CEBU SOUTH ROAD AVOCADO R AVE CR 700.00
COL TABADA ST RR 220.00
GREEN DAUPHIN ST RR 220.00
LAPULAPU ST RR 180.00
MARIA GOCHAN ST RR 230.00
R AVE SO EXPRESSWAY PADILLA KINALUMSAN CR 750.00
RAJAH HUMABON ST RR 200.00
RIZAL AVE EXT TABADA TO C PADILLA RR 400.00
SAN BERNANRDINO ST RR 220.00
SAN ROQUE EXT RR 190.00
SAN ROQUE ST RR 220.00
YBANEZ PRIVATE ROAD RR 130.00

D.O. No. 26-89
BARANGAY: BASAK SAN NICOLAS Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
AGUILA ST RR 200.00
ALIMOKON ST RR 200.00
AVOCADO STREET RR 230.00
BACLAY ST RR 230.00
BAYABAS STREET RR 230.00
CAIMITO ST RR 230.00
CEBU SOUTH ROAD BASAK PARDO TABADA CR 700.00
COL CABREROS ST CEBU SO RD SEASHORE RR 250.00
COL TABADA ST CEBU SO RD CABREROS RR 220.00
DAPDAP STREET RR 230.00
E SABELLANO ST BASAK PARKO LLAMAS RR 250.00
EUCALYPTUS STREET RR 230.00
F LLAMAS ST CEBU SO RD GANSIANG CR 380.00
GRANADA STREET RR 220.00
IPIL IPIL STREET RR 230.00
KALAW ST RR 180.00
KUSI ST RR 180.00
LAPAY ST RR 180.00
LEMON ST RR 230.00
MACUPA ST CEBU SO RD SABELLANO RR 230.00
MAYA ST RR 180.00
PERECO ST RR 180.00
PUNAY ST RR 180.00
RIZAL AVE EXT COL TABADA B PARDO RR 300.00
SAL ING STREET RR 200.00
SILOY ST RR 200.00
TABARES ST RR 200.00
TAMSI STREET RR 200.00
TUKMO ST GSIS CPD RR 200.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CEBU SOUTH ROAD GREYHOUND TO BASAK CR 650.00
E SABELLANO ST B S NICOLAS Q PARDO RR 250.00
CR 350.00
FAIRVIEW VIL SUBD RR 250.00
OLD PHIL RAILWAY S NICOLAS KINASANGAN RR 220.00

D.O. No. 26-89
BARANGAY: KINASANG AN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CEBU SOUTH ROAD KINASANGAN POTENCIANO CR 650.00
E SABELLANO ST RR 250.00
GREYHOUND VIL SUBD RR 250.00
J JACA ST SO ROAD I TABURA ST RR 230.00
POTENCIANO SUBD RR 220.00
RAINBOW VILLAGE RR 200.00
VILLARICA SUBD RD RR 200.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A GABUYA ST JACA TO SEASHORE RR 200.00
VILLARICA SUBD RR 200.00
BARANGAY: INAYAWAN PARDO

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ABARQUEZ SUBD TALISAY BOUNDARY RR 160.00
F JACA ST GABUYA TO D SITE RR 200.00
F JACA ST RD TO S SITE TALISAY RR 160.00
OLD PHIL RAILWAY A GABUYA F JACA ST RR 140.00
RD TO ST JUDE ACRES RR 160.00
ROAD TO DUMPING SITE RR 90.00
ROAD TO GREEN FIELD RR 120.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CEBU SOUTH ROAD BULACAO SUNRISE VIL CR 650.00
RD TO R CABRERAS RES RR 90.00
ROAD TO S JUDE ACRES RR 180.00
ROAD TO VIL ROAD RR 180.00

D.O. No. 26-89
BARANGAY: POBLACION PARDO Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A GABUYA STREET CEBU SO RD JACA ST RR 220.00
CEBU SOUTH ROAD SUNRISE KINASANG AN CR 650.00
DACALOS STREET E SABELLANO TABURA RR 220.00
F JACA ST GABUYA KINANG AN RR 230.00
F SABELLANO ST RR 230.00
I TABURA STREET SABELLANO F JACA ST RR 220.00
ROAD TO SUNRISE VILL RR 160.00
SUNRISE VILLAGE RR 250.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
BAYANIHAN VILLAGE RR 300.00
CEBU SOUTH ROAD POTENCIANO BAYANIHAN CR 650.00
E SABELLANO ST RR 250.00
GENES COMPOUND RR 140.00
GO CHAN I SUBD RR 200.00
GO CHAN II SUBD RR 200.00
HONEYVILLE SUBD 1 2 RR 200.00
MOUNTAIN VIEW STREET RR 170.00
MURILLO VILLAGE RR 200.00
SAN CARLOS HGTS SUBD RR 300.00
BARANGAY: PUNTA PRINCESA

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ATILLO SUBD RR 200.00
CLARITA VILLAGES RR 270.00
DONA MARIA VIL RR 250.00
E SABELLANO ST MACUPA F LLAMAS ST RR 230.00
ELVIRA CUI SUBD RR 200.00
F LLAMAS ST GANSIANG D BOSCO RR 280.00
F PACANA ST 3 DE ABRIL BUHISAN RR 200.00
GO CHAN SUBD BACK OF D BOSCO RR 200.00
GUADALUPE II RR 200.00
GUADALUPE VILL I RR 210.00
LOURDES VILLAGE RR 240.00
MAJERO SUBD RR 210.00
PLEASANT HOMES SUBD RR 450.00
ROAD TO DON BOSCO LLAMAS TO D BOSCO RR 200.00
TRES DE ABRIL STREET F LLAMA BOHISAN ST RR 250.00
VICTOR VILLAGE RR 350.00
VILLA CRISTINA VIL RR 350.00

D.O. No. 26-89
BARANGAY: TISA Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
DONA ESPERANZA VIL RR 300.00
F GO CHAN VILLAGE RR 350.00
F LLAMAS ST BUHISAN KATIPUNAN RR 230.00
F PACANA STREET KATIPUNAN BUHISAN ST RR 220.00
FELINA VIL NEIGHBOR RR 210.00
KATIPUNAN STREET LABANGON F PACANA CR 300.00
KATIPUNAN STREET F PACANA F LLAMAS RR 230.00
KATIPUNAN STREET F LLAMAS TO FILTRO RR 180.00
LA PALOMA VILLAGE RR 330.00
NAYA SUBD RR 220.00
PIVA RIDGE SUBD RR 210.00
STA TERESITA VILLAGE RR 210.00
BARANGAY: LABANGON
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A LOPEZ STREET 3 DE ABRIL KATIPUNAN RR 250.00
A LOPEZ STREET KATIPUNAN L LOPEZ RR 120.00
HORSE SHOW DR SUBD RR 280.00
KATIPUNAN STREET LABANGON LOPEZ ST CR 300.00
PART OF HAPPY VALLEY RR 190.00
QUIAJANO SUBD RR 180.00
RIZAL AVE KINALUMISAN 3 ABRIL CR 700.00
ROSALINA VILLAGE RR 190.00
SACRED HEART VIILLAGE RR 200.00
SALVADOR STREET 3 ABRIL BDRY GUADALUPE RR 250.00
TRES DE ABRIL ST CEBU SO RD A LOPEZ RR 450.00
TRES DE ABRIL ST A LOPEZ KINALUMSAN RR 300.00
V GONZALES SUBD RR 220.00
ALL UNNAMED STREETS KATIPUNA STS RR 150.00
ALL UNNAMED STREETS TRES DE ABRIL RR 120.00
BARANGAY: CALAMBA
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A LOPEZ ST L LOPEZ BALAGAS RES RR 200.00
A LOPEZ ST BALAGA RES KATIPUNAN RR 140.00
A LOPEZ ST KATIPUNAN 3 DE ABRIL RR 180.00
B RODRIGUEZ ST V RAMA GUAD RIVER CR 600.00
HAPPY VALLEY SUBD RR 500.00
KATIPUNAN ST A LOPEZ V RAMA AVE CR 350.00
LUCIO LOPEZ DR RR 150.00
SAN ROQUE SUBD RR 260.00
SITIO SAN ANTONIO RR 220.00
SUN VALLEY SUBD RR 400.00
V RAMA AVE M VELEZ R AVENUE RR 430.00

D.O. No. 26-89
BARANGAY: SAMBAG II Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A POND EXT RR 250.00
A TORMIS EXT RR 250.00
ASCENCION ST RR 250.00
ASUMPTION ST RR 250.00
B RODRIGUEZ ST BRIDGE TO OSMENA CR 1,230.00
FUENTE OSMENA BLVD CR 7,000.00
J URGELLO PRIVATE RD CR 500.00
MH AZNAR ROAD CR 400.00
PRES S OSMENA BLVD OSMENA UY TENG SU CR 7,000.00
ROAD TO TB PAVILLON RR 300.00
TAMBIS RR 280.00
UY TENG SU ST OSMENA J URGELLO CR 400.00
V URGELLO ROAD CR 550.00
VISITACION ST CR 350.00
ZARATAN SUBD ROAD CR 350.00
BARANGAY: SAMBAG I
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ANTONIO ABAD TORMIS RR 450.00
J URGELLO PVT ROAD ALL UNNAMED RDS CR 450.00
RR 200.00
MH AZAR RD RR 330.00
P DEL ROSARIO EXT OSMENA TO L KILAT CR 4,000.00
P DEL ROSARIO EXT L KILAT URGELLO RD CR 750.00
P DEL ROSARIO EXT URGELLO RD GUADALUPE CR 550.00
PRES OSMENA BLVD DEL ROSARIO R LANDON CR 4,000.00
PRES OSMENA BLVD R LANDON UY TENG SU CR 7,000.00
R R LANDON EXT CR 400.00
RIZAL AVE GUAD RIVER PANGANIBAN CR 1,500.00
RIZAL AVE PANGANIBAN L KILAT CR 4,000.00
UNG TEN SU STREET CR 400.00
ALL UNNAMED STREETS RR 220.00
BARANGAY: SAN ANTONIO

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
D JAKOSALEM ST LANDON P DEL ROSARIO CR 1,350.00
DON PEDRO CUI ST LANDON P DEL ROSARIO CR 1,200.00
JUNQUERA EXT LANDON P DEL ROSARIO CR 1,450.00
P DEL ROSARIO ST OSMENA-JAKOSALEM CR 3,000.00
PELAEZ ST LANDON DEL ROSARIO CR 1,200.00
RR LANDON ST OSMENA JAKOSALEM ST CR 1,000.00
SPL QUALIFICATION LOTS ALONG UNNAMED CR 550.00

D.O. No. 26-89
BARANGAY: SANTA CRUZ Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ARLINGTON POND ST CR 2,000.00
GEN MAXILOM ST F RAMOS J OSMENA CR 3,250.00
JUNQUERA EXT RAMOS R LANDON ST CR 1,000.00
PELAEZ EXT VILLANUEVA R LANDON CR 1,000.00
PRES OSMENA BLVD OSMENA RTDA LANDON CR 7,000.00
RR LANDON ST OSMENA JUNQUERA CR 1,000.00
F RAMOS ST GEN MAXILOM PELAEZ CR 3,250.00
F RAMOS ST PELAEZ EXT JUNQUERA CR 2,250.00
F RAMOS ST JUNQUERA D JAKOSALEM CR 2,000.00
BARANGAY: COGON CENTRAL

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
D JAKOSALEM ST LANDON GEN MAXILOM CR 2,500.00
F RAMOS ST MAXILO PELAEZ EXT CR 3,250.00
F RAMOS ST PELAEZ EXT JUNQUERA CR 2,250.00
F RAMOS ST JUNQUERA JAKOSALEM CR 2,000.00
GEN JUNQUERA EXT LIZ LANDON TO F RAMOS CR 2,000.00
GEN MAXILOM AVE OSMENA D JAKOSALEM CR 4,000.00
RR LANDON ST JUNQUERA D KAJOSALEM CR 1,000.00
V RANUDO ST F RAMOS JAKOSALEM RR 800.00
BARANGAY: ZAPATERA LIBOT

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ALCOHOL STREET RR 400.00
BENEDICTO ST EXT JAKOSALEM SEPULVEDA RR 600.00
CREEK SIDE STREET RR 280.00
D JAKOSALEM ST GEN MAXILOM F RAMOS CR 1,250.00
ECHAVEZ ST GEN MAXILOM SIKATUNA CR 800.00
GEN MAXILOM AVE JAKOSALEM ECHAVEZ CR 2,800.00
OLD ROAD RR 300.00
SAN JOSE ST MAXILOM SIKATUNA ST CR 800.00
SEPULVEDA ST ABANDONED OLD ROAD CR 800.00
SIKATUNA ST JAKOSALEM Z E S CR 800.00

D.O. No. 26-89
BARANGAY: DAY AS Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
BONIFACIO ST CR 700.00
D JAKOSALEM ST F RAMOS BONIFACIO CR 1,200.00
IMUS STREET CR 800.00
SIKATUNA STREET NORTH ZAPATERA ELEM CR 800.00
T PADILLA ST SIKATUNA LAHUG CREEK CR 900.00
BARANGAY: T PADILLA
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
M J CUENCO AVE LOREGA EST TEJERO CR 1,400.00
T PADILLA ST SIAKTUNA TO M CUENCO CR 1,150.00
T VILL PRIVATE ROAD RR 280.00
BARANGAY: LOREGA SAN MIGUEL

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CORTES SUBD RR 250.00
GEN ECHAVEZ EXT ECHAVEZ TO S JOSE ST CR 800.00
GEN ECHAVEZ ST MAXILOM LAHUG CREEK CR 800.00
GEN LOREGA ECHAVEZ MJ CUENCO RR 330.00
GEN MAXILOM AVE ECHAVEZ CUENCO CR 2,000.00
M J CUENCO AVENUE MAXILOM GEN LOREGA CR 2,400.00
SAN JOSE STREET ECHAVEZ TO SN MIGUEL RR 800.00
SAN MIGUEL ST SAN JOSE MJ CUENCO RR 330.00
BARANGAY: CARRETA
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
GEN MAXILOM AVE R CATH CEM PEA CANAL CR 2,000.00
MJ CUENCO AVE MAXILOM CARRETA CREEK CR 1,230.00
BARANGAY: HIPODROMO
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
HIPODROMO VILLAGE RR 220.00
ROAD TO HIPODROMO RR 280.00

D.O. No. 26-89
BARANGAY: BARRIO LUZ Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ALL RDS TO CABANTAN RR 200.00
ARCH REYES AVE ESCARIO TO J LUNA CR 1,200.00
CABANTAN ST ARCH REYES NEW ERA RR 300.00
JUAN LUNA ST ARCH REYES NEW ERA CR 750.00
NEW ERA STREET RR 300.00
BARANGAY: MABOLO PROPER

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ALMENDRAS ST CABAHUG SINDULAN ST RR 300.00
C BORCES ST JOAQUIN J LUNA ST RR 300.00
C MINA ST OLD PHIL RAILWAY RR 300.00
CASALS VILLAGES ALL LOTS WITH SUBD RR 500.00
E LABUCAY ST 3 P BORCES GO CHAN RR 400.00
F CABAHUG ST RR 330.00
F MINA ST G TUDTUD C MINA RR 300.00
FLORES DE MAYO ST RR 300.00
FRANCISCO ARCILLA G TUDTUD C MINA RR 300.00
FROILAN ARCILLA ST J LUNA V COLINA RR 300.00
GIL TUDTUD ST JOAQUINO CARRETA RR 300.00
GO CHAN CPD ROAD CABAHUG CARRETA CR 400.00
GO CHAN STREET CABAHUG MJ CUENCO RR 400.00
GUIBILONDO ST CABANTAN J LUNA RR 300.00
H BORGONIA ST G TUDTUD C MINA ST RR 300.00
H JOAQUINO ST GUIBILONDO CARRETA RR 300.00
HOLY NAME STREET RR 300.00
L LIMBONG ST CABANTAN J LUNA ST RR 300.00
L TUDTUD ST NEW ERA CARRETA RR 300.00
M BORCES ST G TUDTUD C MINA ST RR 300.00
M BORGONIA ST B P BORCES GO CHUN RR 300.00
MJ CUENCO AVE CARRETA MANDAUE CR 1,480.00
NEW ERA STREET RR 500.00
S CABAHUG STREET J LUNA CASAL VIL RR 500.00
S JOAQUINO ST RR 300.00
SAN ROQUE STREET CABANTAN J LUNA RR 300.00
SINDULAN STREET CABAHUG CASALS VIL RR 300.00
TENAZAS SUBD RR 300.00
TRES PADRES BORCES CABAHUG GO CHAN CPD RR 400.00
UNNAMED ST GO SOTTO RR 230.00
V COLINA ST MJ CUENCO SEASHORE RR 270.00

D.O. No. 26-89
BARANGAY: KASAMBAGAN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
DIEGO SILANG STREET RR 250.00
ESCANO SUBD RR 140.00
F CABAHUG ST J LUNA VILLA AURORA RR 330.00
GEN LIM ST RR 300.00
GENTLE BREEZE SUBD RR 300.00
GO LAM DRIVE ST J LUNA TO IPI RR 300.00
GOV M CUENCO J LUNA MAHIGA RIVER CR 900.00
MARTINEZ SUBD RR 300.00
NEW FRONTIER ST RR 300.00
OLD ROAD TO TALAMBAN MH CUENCO CEBU MEM RR 1,000.00
PARADISE VILLAGE RR 1,200.00
PRES AGUINALDO ST RR 500.00
PRES LAUREL ST RR 450.00
PRES OSMENA ST RR 450.00
PRES QUEZON ST RR 450.00
PRES QUIRINO ST RR 450.00
PRES ROXAS ST RR 450.00
ST MICHAEL SUBD RR 600.00
STA LUCIA SUBD RR 250.00
T BRESLIN ST RR 450.00
TANDANG SORA ST RR 450.00
TRES BORCES EXT RR 300.00
VILLA AURORA SUBD RR 500.00
YAP COMPOUND RR 450.00
BARANGAY: BANILAO
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A BONIFACIO ST TALAMBAN MANDAUE CY RR 500.00
MA LUISA PI ANNABELLE RR 900.00
MA LUISA PI EULALIA RR 900.00
MA LUISA PI MELISSA RR 900.00
MA LUISA PI P EMILIO RR 900.00
MA LUISA PI P JOHN RR 900.00
MA LUISA PI P LUCY RR 900.00
MA LUISA PI P LUIS RR 900.00
MA LUISA PI P MARIA RR 900.00
MA LUISA PI P MIGUEL RR 900.00
MA LUISA PI P ANANIAS RR 900.00
MA LUISA PI ROSEBUD RR 900.00
DNA RITA RR 900.00
DORADO I VILLAGE RR 900.00
HOLY FAMILY NEAR STO NINO RR 900.00
HOLY FAMILY NEAR EL DORADO RR 900.00
MA LUISA P2 PO SERGIO RR 900.00
MA LUISA P2 P MARIANO RR 900.00
MA LUISA P2 P STEPHANI RR 900.00
STO. NINO VILLAGE RR 900.00
RD MA LUISA EST PARK RR 900.00
GOV M CUENCO AVE MAHIGA UNIV S CARLOS CR 900.00

D.O. No. 26-89
BARANGAY: APAS Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
EDISON ST RR 800.00
FULTON ST RR 800.00
LA GUARDIA ST RR 700.00
P C HILLS RR 600.00
ROAD TO BUSAY SALINAS CEBU PLAZA RR 600.00
ROAD TO BUSAY CEBU PLAZA EGGLINGS RR 500.00
ROAD TO CP LAPULAPU RR 700.00
SALINAS DRIVE RR 700.00
SAN ANTONIO VIL I RR 500.00
SAN ANTONIO VIL II RR 500.00
STEPHENSON STREET RR 500.00
BARANGAY: LAHUG
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
BEVERLY HILLS SUBD RR 500.00
CAPITOL CEBU CY ZOO OPRA VIL VILLALONS RR 250.00
ELISA VALLEY SUBD RR 300.00
GEMSVILLE SUBD RR 300.00
GORODO AVE SALINAS PADGET CPD CR 800.00
GOTIANUY SUBD RR 300.00
GREEN VALLEY SUBD RR 300.00
KAMAGONG ST RR 300.00
OPRA VILLAGE RR 200.00
PEACE VALLEY RR 200.00
ROAD TO BUSAY CEBU PLAZA SALINAS RR 380.00
SALINAS DR GORORDO AVE AIRPORT RR 450.00
SALINAS DR EXT RR 350.00
SANSON SUBD RR 250.00
SUNSET SUBD RR 300.00
VILLALON SUBD RR 250.00

D.O. No. 26-89
BARANGAY: KAMPUTHAN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
D JAKOSALEM EXT CR 400.00
E POND EXTENSION CR 350.00
GEN MAXILOM ST J OSMENA GORORDO CR 3,250.00
GONZALES PRIVATE RD CR 400.00
GORORDO AVE PADGET CPD ARC REYES CR 2,400.00
GORORDO AVE ARCH REYES MAXILOM CR 2,200.00
JUANA OSMENA ST CLAVANO MARTINEZ CPD RR 800.00
JUANA OSMENA ST ESCARIO TO CLAVANO RR 900.00
JUANA OSMENA ST ESCARIO GEN MAXILOM CR 1,350.00
MANALO STREET RD TO INC CHURCH CR 800.00
N C ESCARIO ST J OSMENA TO ARCH AVE CR 1,800.00
PERPETUAL SUC HOSP PSH TO V ESCARIO CR 400.00
QUEENS ROAD 400.00
P ABOITIZ J OSMENA MAXILOM RR 700.00

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
B RODRIGUEZ ST RODEIGUEZ OSMENA RTD CR 1,330.00
CAPITOL CEBU CY Z00 ESCARIO VILLALON RES RR 280.00
CAPITOL CEBU CY Z00 VILLALON RES CCG RR 200.00
CLAVANO ST ESCARIO MONTALBAN RR 280.00
CLAVANO ST JUNCTION RD CCG RR 200.00
DON GIL GARCIA ST CR 1,300.00
DON J AVILA ST RODRIGUEZ OSMENA CR 1,300.00
DON MARIANO GIL ST CR 950.00
F RAMOS EXTENSION CR 900.00
GEN MAXILOM ST OSMENA RTDA J OSMENA CR 3,250.00
JUANA OSMENA ST MAXILOM N ESCARIO CR 1,150.00
JUANA OSMENA ST ESCARIO JUNCTION RD RR 330.00
JUANA OSMENA ST JUNCTION TO CCGC RR 250.00
L LLORENTE ST WALINGWALING OSMENA CR 1,350.00
M VELEZ EXT GUAD TO G GARCIA CR 950.00
MA CRISTINA EXT CR 800.00
MANUEL ZOSA ST CR 1,350.00
MIRASOL STREET CR 350.00
N ESCARIO ST G GARCIA J OSMENA ST CR 1,700.00
N RAFOLS ST RODRIGUEZ OSMENA CR 1,300.00
ORCHID STREET CR 800.00
P RODRIGUEZ ST CR 400.00
PRES OSMENA BLVD OSMENA RTDA ESCARIO CR 7,000.00

D.O. No. 26-89
BARANGAY: GUADALUPE Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A ABELLANA ST RR 400.00
B RODRIGUEZ EXT V RAMA TO BRIDGE CR 800.00
BUENA HILLS SUBD RR 250.00
CABAJAR ST RR 290.00
DON JOSE VILL RR 290.00
EMILIO OSMENA ST RR 600.00
FAIRLANE SUBD RR 300.00
FATIMA HILLS RR 200.00
GO CHAN SUBD RR 450.00
GUADALAJARA SUBD RR 400.00
GUADALUPE HGTS RR 500.00
HAPPY VALLEY RR 500.00
HAPPY VALLEY ROAD RR 300.00
HORSESHOE VILLAGE RR 400.00
L BACAYO ST RR 650.00
M VELEZ ST GOOD SHEPHERD V RAMA RR 1,200.00
M VELEZ ST V RAMA TO BRIDGE CR 480.00
MA THERESA I SUBD RR 200.00
MA THERESA II SUBD RR 200.00
NICHOLS HGTS RR 240.00
QUEENSVILLE SUBD RR 200.00
QUIJADA CPD RR 180.00
RD TO GOOD SHEPHERD RR 80.00
ROAD TO NAPO BOUNDARY CHURCH RR 100.00
SALVADOR ST LABANGON BDRY GH SHP RR 220.00
SINGSON SUBD RR 300.00
UNNAMED RD GUAD RTDA RR 120.00
V RAMA AVE GUAD RTDA RODRIGUEZ RR 400.00
VISAYAN GLASS CPD I 340.00
BARANGAY: BUHISAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
ROAD TO BUHISAN P PRINCESA BRIDGE RR 80.00
ROAD TO BUHISAN BRIDGE BUHISAN ELEM RR 40.00
BARANGAY: TO-ONG
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00

D.O. No. 26-89
BARANGAY: PAMUTAN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: SAPANG DAKU

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: KALUNASAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: BUSAY
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
EGGLING SUBD RR 140.00
LAHUG BUSAY ROAD GRAJE EGGLINGS RES RR 60.00
LAHUG BUSAY ROAD EGGLINGS RES LAHUG RR 120.00
BARANGAY: BUDLA-AN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: SAN JOSE

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00

D.O. No. 26-89
BARANGAY: TALAMBAN Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
EL DORADO II RR 200.00
ROAD TO TALAMBAN UNIV SN CARLOS MCWD RR 350.00
ROAD TO TALAMBAN MCWD TO KABANGKALAN RR 280.00
ROAD TO TALAMBAN KABANGKALAN TALANEAN RR 240.00
ROAD TO TALAMBAN TALAMBAN PROP TIGBAO RR 200.00
ROAD TO TALAMBAN TALAMBAN KANDUMAN RR 120.00
SILVER HILLS SUBD RR 200.00
ST ANTHONY SUBD RR 180.00
SUNNY HILLS SUBD PH I RR 240.00
SUNNY HILLS SUBD PH II RR 200.00
BARANGAY: BACAYAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: PIT-OS
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: PULANGBATO
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: BINALIW
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00

D.O. No. 26-89
BARANGAY: SIRAO Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: MALUBOG
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: BABAG
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: BONBON
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: BUOT-TAON
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: SIMSIN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
D.O. No. 26-89

BARANGAY: SUDLON Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: PONG-OL SIBUGAY

--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: TABUNAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: TAPTAP
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: TABGA-O
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: ADLAWON
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00

D.O. No. 26-89
BARANGAY: GUBA Effectivity Dates 21-Sep-89
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: AGSUNGOT
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: MABINI
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: PARIL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: CAMBONOCOT
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
BARANGAY: LUSARAN
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
CLASSI- INITIAL
--------------------------------------------- -------------------------------------------------- ------------------- --------------------------
A 10.00
====================== ======================== ========= ============
RDO NO. 60-CEBU CITY (Now RDO No. 81-Cebu City North)
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR

VARIOUS CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN
PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE
PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN
THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER

DISPOSITIONS OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL
VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT
BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO

TWO OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE
EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED
BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED

IN A STREET / BARANGAY / ZONE, THE USE OF WHICH ARE
PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR

CONDOMINIUMS AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL
AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE, IF THE
TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE. HOWEVER, IF
THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND
AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED
AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE
ADDED THERETO.
6. AREA FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY

DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE
REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL
HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PRESIDENTIAL
COMMISSION ON URBAN POOR (PCUP).
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES

OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN

COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE
CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER
DISPOSITIONS OF REAL PROPERTY LOCATED IN CEBU CITY
CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO"
SALES AND OTHER FORM OF CONDITIONAL SALES, BY INDIVIDUALS,
ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED
ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER
THAN THE ZONAL VALUES HEREIN ESTABLISHED.
PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE

USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1)
THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS, WHICHEVER IS HIGHER.
I-3/jntb 9/7/16/abpj=9/19/16

RDO No. 82 - Cebu City South

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RDO No. 82 - Cebu City South

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NOTICE

Schedules of Zonal Values per Department Order (DO) -

46-07 3rd 6-Jan-08 Present Cebu City South

18-97 2nd 24-Apr-97 5-Jan-08 Cebu City South

Sheet 4 (DO 46-07)

Sheet 3 (DO 18-97)

DEPARTMENT ORDER NO. 46-07

SUBJECT: IMPLEMENTATION OF THE REVISED SCHEDULE OF MARKET

TO: : All Internal Revenue Officers and Others Concerned.

This Order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE

*Agricultural/Raw land not less than 5,000 square meters

A1 Riceland Irrigated A26 Bamboo Land

BARANGAY: BASAK PARDO

BARANGAY: BULACAO PARDO

BARANGAY: CAPITOL SITE

BARANGAY: COGON PARDO

BARANGAY: PAHINA CENTRAL

BARANGAY: PASIL ABUNO

BARANGAY: PUN-OL SIBUGAY

BARANGAY: QUIOT PARDO

BARANGAY: SAWANG CALERO

BARANGAY: SUBA PASIL

BARANGAY: TAMBONAN (TABUNAN)

BARANGAY: SOUTH RECLAMATION PROJECT

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A PARTICULAR

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN

b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION

2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM BE CLASSIFIED AS

THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE

5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING

DEPARTMENT ORDER NO. 18-97

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF

TO: : All Internal Revenue Officers and Others Concerned.

By virtue of said authority, the Commissioner of Internal Revenue has determined

This Order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE

RR Residential Regualr A Agricultural Lot

BARANGAY: BULACAO PARDO

BARANGAY: CAPITOL SITE

BARANGAY: DULJO FATIMA

BARANGAY: PAHINA CENTRAL

BARANGAY: PASIL ABUNO