Zonal Valuation

Republic of the Philippines
DEPARTMENT OF FINANCE
Roxas boulevard Cornwer Vito Crus Street
Manila 1004
DEPARTMENT ORDER NO. 25-05

August 22, 2005
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN THE MUNICIPALITIES OF BACOLOD, BALO-I,
BAROY, KAPATAGAN, KAUSWAGAN, KOLAMBUGAN, LALA,
LINAMON, MAGSAYSAY, MAIGO, MATUNGAO, MUNAI, NUNUNGAN,
PANTAO-RAGAT, PANTAR, POONA PIAGAPO, SALVADOR, SAPAD
SULTAN NAGA DIMAPORO, TAGOLOAN, TANGKAL & TUBOD UNDER
THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 101-
(ILIGAN CITY), REVENUE REGION NO. 16 (CAGAYAN DE ORO 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 private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined

the zonal values of real properties (1st Revision) located in the Municipalities of Bacolod,
Balo-I, Baroy, Kapatagan, Kauswagan, Kolambugan, Lala, Linamon, Magsaysay, Maigo,
Matungao, Munai, Nunungan, Pantao-Ragat, Pantar, Poona Piagapo, Salvador, Sapad,
Sultan Naga Dimaporo, Tagoloan, Tangkal & Tubod under the jurisdiction of Revenue
District Office No. 101 (Iligan City), Revenue Region No. 16 (Cagayan de Oro City)
after public hearing was conducted on October 21, 2004 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.
This Order shall take effect immediately.
(signed)
MARGARITO B. TEVES
Secretary of Finance
RECOMMENDED BY:
(signed)
JOSE MARIO C. BUÑAG
OIC-Commissioner of Internal Revenue
Page 1
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL
PORPOSES 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, DAIRYING,
INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL
USES INCLUDING TIBERLAND AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH
HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ECT, 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 CLASSIFICATION
RR Residential Regular GL GOVERNMENT LAND
CR Commercial Regular GP GENERAL PURPOSE
RC Residential Condominium I INDUSTRIAL
CC Commercial Condominium X INSTITUTIONAL
CL Cemetery Lot APD AREA FOR PRIORITY
A Agricultural DEVELOPMENT
* 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 Papper 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 2
RDO NO. 101 ILIGAN CITY
MUNICIPALITY: BACOLOD
D.O. No. 25-05
BARANGAY: POBLACION Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS FROM RUPAGAN-BINUNI CR 420.00
ESPERANZA-LIANGAN BRIDGE RR 280.00
I 340.00
LOTS AROUND MUNICIPAL HALL & CR 520.00
PUBLIC MARKET RR 335.00
I 400.00
ALL OTHER STREETS CR 365.00
RR 250.00
I 270.00
INTERIOR CR 250.00
RR 200.00
I 220.00
AGRICULTURAL LOTS ALONG NATIONAL HIGHWAY A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 5.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
INTERIOR A1 12.00
A2 9.00
A4 6.00
A5 7.00
A6 12.00
A8 4.00
A10 2.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
Page 3
BARANGAY: BINUNI, DEMOLOGAN, ESPERANZA, LIANGAN EAST, D.O. No. 25-05

MINAULON & RUPAGAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG NATIONAL HIGHWAY CR 250.00
RR 150.00
I 200.00
RR 140.00
I 150.00
INTERIOR CR 180.00
RR 100.00
I 150.00
ALONG NATIONAL HIGHWAY A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 5.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
INTERIOR A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 12.00
A8 4.00
A10 2.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
Page 4
*BARANGAY: ALEGRIA, BABALAYA, BABALAYAN TOWNSITE, DELABAYAN WEST (EAST)

DIMARAO, KAHAYAG, MALIWANAG, PUNOD, MATE (MATI), D.O. No. 25-05
PAGAYAWAN, PAYPAY Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY CR *
RR *
I *
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 5.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
INTERIOR CR 180.00
RR 100.00
I 150.00
A1 12.00
A2 9.00
A4 6.00
A5 7.00
A6 12.00
A8 4.00
A10 2.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
ALONG BARANGAY ROAD RR 150.00
ALONG MUNICIPAL ROAD CR 180.00
RR 100.00
I 150.00
RR 100.00
I 150.00
*these barangays are not really traversed by the National Highways.
Page 5
D.O. No. 25-05
BARANGAY: SITIO PAYPAY, SITIO STEEM., SITIOHAWAK Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS BARANGAY ROAD RR 150.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 5.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
RR 100.00
I 150.00
INTERIOR CR 180.00
RR 100.00
I 150.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 12.00
A8 4.00
A10 2.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
Page 6
D.O. No. 25-05
BARANGAY: KADULAWAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS MUNICIPAL ROAD CR 180.00
RR 150.00
I 150.00
BARANGAY ROAD RR 100.00
RR 100.00
I 150.00
INTERIOR CR 180.00
RR 100.00
I 150.00
ALONG NATIONAL HIGHWAY A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 5.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
INTERIOR A1 12.00
A2 9.00
A4 6.00
A5 7.00
A6 12.00
A8 4.00
A10 2.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 7
MUNICIPALITY: BALO-I
D.O. No. 25-05
BARANGAY: POBLACION EAST & WEST Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
BOTH SIDE OF THE ROAD ALONG NATIONAL HIGHWAY CR 250.00
ALONG PROVINCIAL ROAD RR 205.00
I 350.00
A1 12.00
A2 9.00
A3 6.00
A4 8.00
A5 5.50
A6 16.00
A16 7.00
A21 18.00
RR 150.00
I 300.00
INTERIOR CR 70.00
RR 50.00
I 90.00
A1 10.00
A2 7.00
A3 5.00
A4 6.00
A5 4.50
A6 12.00
A10 3.00
A16 5.00
A21 15.00
A31 2.00
A50 2.00
Page 8
D.O. No. 25-05
BARANGAY: NANGKA, ABAGA & MARIA CRISTINA Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY CR 160.00
RR 120.00
I 400.00
PROVINCIAL ROAD A1 12.00
A2 7.50
A3 6.00
A4 8.00
A5 5.50
A6 16.00
A16 7.00
A21 17.00
RR 90.00
I 300.00
INTERIOR CR 60.00
RR 40.00
I 100.00
A1 10.00
A2 7.00
A3 5.00
A4 6.00
A5 4.50
A6 12.00
A10 3.00
A16 5.00
A21 15.00
A31 2.00
A50 2.00
Page 9
BARANGAY: ADAPUN-ALI (DARIAT), ANGAYEN (BALUT), BANGKO,

BASAGAD (BATOLANCANGAN), BULAO, BUENAVISTA,
CADAYONAN, CORMATAN, LANDA (GADOAN), LUMBAC,
MAMA-ANUN, MATAMPAY, SARIP-ALAWI (PAYAWAN), D.O. No. 25-05
SANDOR (GADUAN) , SIGAYAN, PACALUNDO Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG NATIONAL HIGHWAY/PROVINCIAL CR 130.00
ROAD/MUNICIPAL ROAD RR 90.00
I 300.00
A1 12.00
A2 7.50
A3 6.00
A4 8.00
A5 5.50
A6 16.00
A16 7.00
A21 18.00
RR 60.00
I 100.00
INTERIOR CR 60.00
RR 40.00
I 100.00
A1 10.00
A2 7.00
A3 5.00
A4 6.00
A5 4.50
A6 12.00
A10 3.00
A16 5.00
A21 15.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 10
MUNICIPALITY: BAROY
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
TUBOD BDRY-LALA BDRY RR 245.00
I 310.00
RR 200.00
I 260.00
INTERIOR CR 185.00
RR 110.00
I 175.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 19.00
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A31 2.00
A50 2.00
Page 11
MUNICIPALITY: BAROY
D.O. No. 25-05
BARANGAY: BAGONG DAWIS, SAGADAN LOWER Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 200.00
I 240.00
A1 16.00
A2 12.00
A4 10.00
A6 24.00
A14 5.00
A16 8.00
RR 150.00
I 175.00
INTERIOR CR 115.00
RR 75.00
I 90.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 19.00
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A31 2.00
A50 2.00
Page 12
MUNICIPALITY: BAROY
D.O. No. 25-05
BARANGAY: STO. NINO VILLAGE Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 200.00
I 240.00
A1 16.00
A2 12.00
A4 10.00
A6 24.00
A14 5.00
A16 8.00
RR 150.00
I 175.00
INTERIOR CR 115.00
RR 75.00
I 90.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 19.00
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A31 2.00
A50 2.00
Page 13
MUNICIPALITY: BAROY
D.O. No. 25-05
*BARANGAY: BAROY DAKU, SAGADAN UPPER, SAN JUAN VILLAGE Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY CR *
RR *
I *
BARANGAY ROAD CR 160.00
RR 150.00
I 160.00
A1 16.00
A2 12.00
A4 10.00
A6 24.00
A14 5.00
A16 8.00
RR 120.00
I 140.00
INTERIOR CR 115.00
RR 75.00
I 90.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 19.00
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A31 2.00
A50 2.00
Page 14
MUNICIPALITY: BAROY
*BARANGAY: ANDIL, BATO, CABASAGAN, DALAMA, LIBERTAD, LIMWAG,

LINDONGAN, MALIWANAG, MANAN-AO, PANGI, PENDULONAN,
PRINCESA, RAW-AN POINT, RIVERSIDE, UPPER SALONG, D.O. No. 25-05
TINUBDAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
MUNICIPAL ROADS CR 180.00
RR 100.00
I 240.00
A1 16.00
A2 12.00
A4 10.00
A6 24.00
A14 5.00
A16 8.00
RR 120.00
I 140.00
INTERIOR CR 115.00
RR 75.00
I 90.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 19.00
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 15
MUNICIPALITY: KAPATAGAN
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY AROUND PUBLIC MARKET CR 500.00
RR 300.00
I 360.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A50 2.00
RR 280.00
I 350.00
INTERIOR CR 130.00
RR 90.00
I 350.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A16 8.00
A31 2.00
A50 4.00
Page 16
*BARANGAY: BAGONG BADIAN, BAGONG DANAO, BAGONG SILANG, BALILI,

BANSARVIL-1, BEL-IS, BUENAVISTA, BUTADON, CARUSA,
CATHEDRAL FALLS, CONCEPCION, CURVADA, DE ASIS,
DONGGOAN DURANO, KAHAYAGAN, KIDALOS, LA LIBERTAD,
LAPINIG, MAHAYAHAY, MALINAS, MARANDING, PULANG YUTA,
SAN ISIDRO, SANTA CRUZ, SANTO TOMAS, SUSO, TIACONGAN, D.O. No. 25-05
TIPOLO, TULATULAHAN, WATERFALLS Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 95.00
I 250.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A16 8.00
A50 4.00
INTERIOR CR 130.00
RR 95.00
I 250.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A16 8.00
A31 2.00
A50 4.00
Page 17
D.O. No. 25-05
BARANGAY: TAGUITIC Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 250.00
I 250.00
RR 200.00
I 250.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 24.00
INTERIOR CR 130.00
RR 90.00
I 250.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A16 8.00
A31 2.00
A50 4.00
BARANGAY: ALL OTHER BARANGAYS

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY CR 400.00
RR 250.00
I 250.00
ALL OTHER STREETS MARANDING ANNEX TO CROSSING CR 400.00
(PROV'L ROAD TO SND) RR 200.00
I 250.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 24.00
A50 4.00
NATIONAL HIGHWAY & PROVINCIAL CR 350.00
(SAN VICENTE TO MARGOS) RR 200.00
I 250.00
INTERIOR A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 19.00
A10 3.00
A16 8.00
A31 2.00
Page 18
A50 4.00
Page 19
MUNICIPALITY: KAUSWAGAN
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY LOTS AROUND MUNICIPAL HOSPITAL CR 450.00
& LINKAGES DEVT. CORP. RR 350.00
I 400.00
A1 16.00
A3 12.00
A4 11.00
A5 7.00
A8 4.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
ALL OTHER STREETS LOTS GOING TO MARKET & PIER CR 500.00
RR 300.00
I 400.00
INTERIOR CR 400.00
RR 300.00
I 350.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 13.00
A6 13.00
A8 5.00
A10 3.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 1.00
Page 20
D.O. No. 25-05
BARANGAY: KAWIT OCCIDENTAL, KAWIT ORIENTAL, TUGAR Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 300.00
I 350.00
A1 16.00
A2 12.00
A4 11.00
A5 7.00
A8 4.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
RR 250.00
I 320.00
INTERIOR CR 300.00
RR 200.00
I 300.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 13.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 1.00
Page 21
D.O. No. 25-05
BARANGAY: BAGUMBAYAN LIBERTAD, TACUB (TAGUB) PAITON Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 300.00
I 350.00
A1 16.00
A2 12.00
A4 11.00
A5 7.00
A8 4.00
A14 5.00
A16 8.00
A21 18.00
A23 17.00
RR 250.00
I 320.00
INTERIOR CR 300.00
RR 200.00
I 300.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 13.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 1.00
Page 22
*BARANGAY: BARA-ASON, CAYONTOR, DELABAYAN, INUDARAN, D.O. No. 25-05

TINGIN TINGIN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY RR *
CR *
I *
ALL OTHER STREETS RR *
CR *
I *
INTERIOR RR 200.00
CR *
I *
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 13.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 1.00
BARANGAY: MAHAYAHAY LOWER, MAHAYAHAY UPPER, SAN ISIDRO, STO. NINO

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS INTERIOR RR 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 13.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 1.00
==================== ============================== ========= =========
Page 23
MUNICIPALITY: KOLAMBUGAN
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 320.00
I 370.00
A1 12.00
A2 10.00
A3 6.00
A4 7.00
A6 14.00
A10 3.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A50 2.00
RR 320.00
I 370.00
INTERIOR CR 230.00
RR 130.00
I 170.00
A1 *
A2 *
A4 *
A6 *
A10 3.00
A16 *
A31 2.00
A50 2.00
Page 24
BARANGAY: AUSTIN HEIGHTS, BAYBAY, CAROMATAN, LIBERTAD, MANGA,

MUKAS, MUNTAY, REBUCON, RIVERSIDE, SIMBUCO, TABIGUE, D.O. No. 25-05
TITUNOD, KULASIHAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 285.00
I 370.00
A1 16.00
A2 12.00
A4 10.00
A6 18.00
A14 6.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
RR 200.00
I 220.00
INTERIOR CR 230.00
RR 130.00
I 170.00
A1 12.00
A2 10.00
A3 6.00
A4 7.00
A6 14.00
A10 3.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
Page 25
*BARANGAY: BUBONG, INUDARAN, LUMBAO, MATAMPAY,

PAGALUNGAN PALAO, PANTAON, PANTAR, SAN ROQUE, D.O. No. 25-05
SANTO NINO, SMALL BANISILON, SUCODAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
MUNICIPAL ROAD A1 16.00
A2 12.00
A4 10.00
A6 18.00
A14 6.00
A16 8.00
A21 18.00
A23 17.00
A50 2.00
RR 200.00
I 220.00
INTERIOR CR 230.00
RR 130.00
I 170.00
A1 12.00
A2 10.00
A3 6.00
A4 7.00
A6 14.00
A10 3.00
A14 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 26
MUNICIPALITY: LALA
D.O. No. 25-05
BARANGAY: MARANDING Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY NORTH CENTRAL MINDANAO COLLEGE CR 600.00
RR 350.00
I 350.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 24.00
A16 8.00
A21 17.00
A23 16.00
A30 2.00
RR 300.00
I 300.00
INTERIOR CR 250.00
RR 120.00
I 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 18.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A30 2.00
A31 2.00
A50 2.00
Page 27
MUNICIPALITY: LALA
D.O. No. 25-05
BARANGAY: ABAGA Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY TEACHER'S VILLAGE-RIVERSIDE CR 450.00
RR 300.00
I 350.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 24.00
A16 8.00
A21 17.00
A23 16.00
A30 2.00
RR 250.00
I 250.00
INTERIOR CR 250.00
RR 120.00
I 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 20.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A30 2.00
A31 2.00
A50 2.00
Page 28
MUNICIPALITY: LALA
D.O. No. 25-05
BARANGAY: MAGPATAO Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 300.00
I 300.00
RR 250.00
I 250.00
INTERIOR CR 250.00
RR 120.00
I 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A6 18.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A30 2.00
A31 2.00
A50 2.00
Page 29
MUNICIPALITY: LALA
D.O. No. 25-05
BARANGAY: RAW-AN, LANIPAO Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 300.00
I 300.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 24.00
A16 8.00
A21 17.00
A23 16.00
A30 2.00
RR 120.00
I 200.00
INTERIOR CR 250.00
RR 120.00
I 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 20.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A30 2.00
A31 2.00
A50 2.00
Page 30
MUNICIPALITY: LALA
*BARANGAY: ANDIL, MATAMPAY, BUCANA, DARUMAWANG BUCANA, CABASAGAN,

CAMALAN, DARUMAWANG ILAYA, EL SALVADOR, GUMAGAMOT,
LALA, PACITA, MATAMPAY ILAYA, PENDULONAN, PINOYAK, REBE,
SAN ISIDRO LOWER, SAN ISIDRO UPPER, SAN MANUEL, D.O. No. 25-05
STA. CRUZ LOWER, STA. CRUZ UPPER, SIMPAK, TENAZAS, TUNA-AN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 120.00
I 200.00
INTERIOR CR 250.00
RR 120.00
I 200.00
A1 12.00
A2 9.00
A3 6.00
A4 7.00
A5 5.00
A6 20.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A30 2.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 31
MUNICIPALITY: LINAMON
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY LINAMON BRIDGE-MAGOONG BOUNDARY CR 620.00
(MAGOONG BRIDGE) RR 450.00
I 450.00
RR 400.00
I 400.00
INTERIOR CR 560.00
RR 400.00
I 400.00
A1 *
A2 *
A4 *
A6 12.00
A10 13.00
A16 *
A31 2.00
A50 2.00
BARANGAY: SITIO HINATUGAN, MANADI, TINAIG MANOK, TANGKAL, TINAGO

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS INTERIOR A1 12.00
A2 9.00
A3 6.00
A4 7.00
A8 4.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
Page 32
MUNICIPALITY: LINAMON
D.O. No. 25-05
BARANGAY: ALL OTHER BARANGAYS Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG NATIONAL HIGHWAY
MAGOONG BRIDGE-LARAPAN BRIDGE CR 400.00
INCLUDING LOTS NEAR THE SEA MAGOONG, RR 300.00
SAMBURON, LARAPAN & NAPO I 300.00
RR 220.00
I 220.00
A1 16.00
A2 12.00
A4 10.00
A8 4.00
A14 5.00
A16 8.00
A21 17.00
A23 16.00
INTERIOR LOTS WITHIN PROVINCIAL ROAD CR 220.00
BURQUE, PURAKAN & ROBOCON RR 130.00
I 150.00
INTERIOR LOTS (MAGOONG, SAMBURON, CR 300.00
LARAPAN & NAPOY RR 220.00
I 220.00
A1 12.00
A2 9.00
A3 6.00
A4 6.00
A6 12.00
A8 4.00
A10 3.00
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 33
MUNICIPALITY: MAGSAYSAY
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY ALONG PROVINCIAL ROAD CR 80.00
RR 60.00
I 120.00
RR 50.00
I 90.00
INTERIOR CR 40.00
RR 30.00
I 80.00
A1 8.00
A2 6.00
A3 5.00
A4 5.00
A10 1.50
A14 3.00
A16 4.00
A21 13.00
A23 12.00
A31 2.00
A50 2.00
*BARANGAY: ALL OTHER BARANGAYS

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 50.00
I 90.00
INTERIOR LOTS RR 30.00
CR 40.00
I 80.00
A1 8.00
A2 6.00
A3 5.00
A4 5.00
A10 1.50
A14 3.00
A16 4.00
A21 13.00
A23 12.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 34
MUNICIPALITY: MAIGO
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 290.00
I 360.00
RR 240.00
I 280.00
INTERIOR LOTS CR 320.00
RR 170.00
I 240.00
A1 16.00
A2 10.00
A4 10.00
A5 7.00
A6 16.00
A8 4.00
A10 *
A14 5.00
A16 8.00
A21 17.00
A23 16.00
A31 2.00
A50 2.00
Page 35
MUNICIPALITY: MAIGO
BARANGAY: BALAGATSA, CAMP I, CLARO M. RECTO, INOMA, LABUAY,

LIANGAN WEST, MAHAYAHAY, MALIWANAG, MENTRING, D.O. No. 25-05
SANTA CRUZ, SEGAPOD, VILLANUEVA (KULASIHAN) Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY & PROV'L ROAD CR 320.00
RR 170.00
I 240.00
A1 16.00
A2 12.00
A4 10.00
A5 7.00
A6 19.00
A8 4.00
A14 5.00
A16 8.00
A21 17.00
A23 16.00
A50 2.00
RR 125.00
I 200.00
RR 125.00
I 200.00
A1 12.00
A2 10.00
A3 5.00
A4 7.00
A6 16.00
A8 3.50
A10 2.50
A16 6.00
A21 15.00
A23 14.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 36
MUNICIPALITY: MATUNGAO
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROVINCIAL RD/NAT'L HIGHWAY CR 120.00
RR 90.00
I 135.00
RR 75.00
I 110.00
INTERIOR CR 90.00
RR 70.00
I 95.00
A1 10.00
A2 7.00
A3 5.00
A4 5.00
A5 4.00
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 37
D.O. No. 25-05
BARANGAY: BATANGAN, PANGI, PUNTOD, (SOKRIORONG) SOMIORANG Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L ROAD/NATIONAL HIWAY CR 90.00
RR 70.00
I 95.00
RR 70.00
I 95.00
INTERIOR CR 90.00
RR 70.00
I 95.00
A1 10.00
A2 7.00
A3 5.00
A4 5.00
A5 4.00
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 38
*BARANGAY: BOBONG RAPADAN, BANGCO, BATAL, CADAYONAN, D.O. No. 25-05

MATAMPAY, PASAYANON, SANTA CRUZ, Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 70.00
I 95.00
RR 60.00
I 95.00
A1 10.00
A2 7.00
A3 5.00
A4 5.00
A5 4.00
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 39
D.O. No. 25-05
BARANGAY: SITIO CABASARAN, DELIMBAYAN , PENDULUNAN & PANTAON Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 70.00
I 95.00
INTERIOR CR 90.00
RR 60.00
I 95.00
A1 10.00
A2 7.00
A3 5.00
A4 5.00
A5 4.00
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
==================== ============================== ========= =========
Page 40
MUNICIPALITY: MUNAI
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROVINCIAL/NA'L HIWAY CR 65.00
RR 35.00
I 105.00
RR 35.00
I** 70.00
INTERIOR CR 40.00
RR 30.00
I 70.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 41
MUNICIPALITY: MUNAI
*BARANGAYS: BACAYAWAN, BALABACON,BALINTAD, BOBONGGABAYABAO,

CADAYONAN, DALAMA, LINDONGAN, LINGCO-AN, LININGDING,
LUMBABAYABAO, MADAYA, MAGANDING, MAITUMAIG, MALIWANAG,
MATAMPAY, OLD POBLACION (MUNAI PROPER),
NORTH CADULAWAN, PANGGAO, RAMAIN, SANDIGAMUNA I, D.O. No. 25-05
SOUTH CADULAWAN, TAGURANAO, TAMBO, TAMPARAN, TAPOROG Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
ALL LOTS PROVINCIAL ROADPROVINCIAL ROAD CR 40.00
RR 35.00
I 70.00
ALL OTHER STREETS CR *
RR *
I *
INTERIOR CR 25.00
RR 20.00
I 70.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
==================== ============================== ========= =========
Page 42
MUNICIPALITY: NUNUNGAN
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L RD(NATIONAL HIGHWAY) CR 65.00
RR 35.00
I 105.00
RR 30.00
I 85.00
INTERIOR CR 25.00
RR 20.00
I 70.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A48 4.00
A31 2.00
A50 2.00
Page 43
BARANGAY: ABAGA, BANGCO, CANIBONGAN, KARCUM, CABASARAN(LAYA),

INAYANWAN, KALUDAN, KATUBUAN, LIANGAN, LUPITAN, MANGAN,
MALAIG, MASIBAY, NOTONGAN, PEDATUN., PANGANANPAN, D.O. No. 25-05
PANTIR, PARIDI, RARAB, RABAN, REBUCON, SONGGOD, TARAKA Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY CR** 40.00
RR 35.00
I** 70.00
RR *
I *
INTERIOR CR 25.00
RR 20.00
I 70.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 44
D.O. No. 25-05
BARANGAY: DIMAYON Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY CR
RR
I
ALL OTHER STREETS CR
RR
I
INTERIOR CR
RR
I
A1
A2
A4
A10
A16
A50
==================== ============================== ========= =========
Page 45
MUNICIPALITY: PANTAO-RAGAT
D.O. No. 25-05
BARANGAY: POBLACION (EAST & WEST) Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG NAT'L HI-WAY/PROV'L ROAD CR 60.00
WITHIN OR AROUND THE BARANGAY RR 40.00
I 60.00
RR 25.00
I 60.00
INTERIOR CR 30.00
RR 20.00
I 60.00
A1 9.00
A2 6.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A11 3.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 46
*BARANGAY: CULUBUN, BANDAY, CABASAGAN, MALIWANAG, DILIMBAYAN, D.O. No. 25-05

BOBONG A PANTAO RAGAT. LOMIDONG, MADAYA Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 25.00
I 60.00
INTERIOR CR 25.00
RR 15.00
I 60.00
A1 9.00
A2 6.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A11 3.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 47
*BARANGAY: ALOON, DIMAYON, CALAWE, NATANGCOPAN,

PANSORBOBONG A RAPADAN, PANTAO, MARUG, TANGCAL, D.O. No. 25-05
TONGCOPAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 25.00
I 60.00
INTERIOR CR 25.00
RR 15.00
I 60.00
A1 9.00
A2 6.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A11 3.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
Page 48
D.O. No. 25-05
BARANGAY: MATAMPAY Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR *
I *
INTERIOR CR *
RR *
I *
A1 *
A2 *
A4 *
A10 *
A16 *
A50 *
BARANGAY: BAGO INGOD & LINDONGAN & BOBONG

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 25.00
I 60.00
INTERIOR CR 25.00
RR 15.00
I 60.00
A1 9.00
A2 6.00
A3 5.00
A4 4.00
A5 3.50
A10 2.50
A11 3.50
A14 3.50
A16 4.00
A20 4.00
A21 14.00
A23 13.00
A31 2.00
A48 4.00
A50 2.00
==================== ============================== ========= =========
Page 49
MUNICIPALITY: PANTAR
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L ROAD/NAT'L HI-WAY CR 65.00
RR 50.00
I 100.00
RR 35.00
I 80.00
RR 25.00
I 60.00
A1 10.00
A2 6.50
A3 4.00
A4 3.50
A10 1.50
A16 3.00
A14 3.50
A19 4.00
A21 14.00
A23 13.00
A27 2.90
A31 2.00
A50 2.00
Page 50
MUNICIPALITY: PANTAR
*BARANGAY: BANGCAL, BOBONG MADAYA, BAGOINGUD (BAGOWANINGUD),

BOWI, CABASARAN, CADAYONAN, CAMPONG, CAWI, UMPARA,
DIBAROSAN, DOMAKIAS, KALILANGANAN EAST, KALANGANAN LOWER,
KALILANGAN PANTAON, PANTAO-MARUG, PANTAO-RANAO,
PANTAR EAST, PINDOLONAN, PITUBO, POONA-PUNOD,
PUNOD RAYA, RIVERSIDE, SUNDIGA PUNOD, TALONTONA, D.O. No. 25-05
TAMBO, TAWANAN, WEST PANTAR, LUMBA PUNOD, SIGAYAN ADIL Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
MUNICIPAL ROAD CR 50.00
RR 35.00
I 80.00
RR *
I *
RR 25.00
I 60.00
A1 10.00
A2 6.50
A3 4.50
A4 3.50
A10 1.50
A14 3.50
A16 3.00
A19 4.00
A21 14.00
A23 13.00
A27 2.50
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 51
MUNICIPALITY: POONA PIAGAPO

D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY/PROV'L ROAD CR 65.00
RR 50.00
I 100.00
RR 45.00
I 80.00
RR 25.00
I 60.00
A1 10.00
A2 7.00
A3 5.00
A4 3.50
A10 2.50
A16 3.50
A21 14.00
A23 13.00
A31 2.00
A50 2.00
Page 52
MUNICIPALITY: POONA PIAGAPO
BARANGAY: ALWIN, BOBONG-DINAIG, CAROMATAN, DARAMBA, DINAIG,

DOMIOROG, CABASARAN, KABLANGAN, CADAYONAN, LININDINGAN,
LUMBACAINGUD (RAYA), LUMBATAN, LUPITAN, MADAMBA, MADAYA,
MALIWANAG, NUNANG, NUNUNGAN, PANTAO-RAYA, PANTAON,
PENED, PIANGAMANGAAN, PENDULONAN, PUNOD, SULO, TADUKEN, D.O. No. 25-05
TAGORANAO, TANGOLAO, TIMBANGALAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY/PROV'L ROAD CR** 50.00
RR 30.00
I** 70.00
RR 45.00
I 80.00
RR 25.00
I 60.00
A1 10.00
A2 7.00
A3 5.00
A4 3.50
A10 2.50
A16 3.50
A21 14.00
A23 13.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 53
MUNICIPALITY: SALVADOR
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
PROVINCIAL ROAD NATIONAL HIGHWAY CR 280.00
RR 165.00
I 225.00
RR 140.00
I 145.00
RR 110.00
I 145.00
A1 10.00
A2 7.00
A3 4.50
A4 6.00
A10 2.50
A14 3.50
A16 6.00
A31 2.00
A50 2.00
BARANGAY: CURVA MIAGAO, CAMP III, MABATAO

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
PROVINCIAL ROAD NATIONAL HIGHWAY CR 240.00
RR 125.00
I 145.00
RR 110.00
I 145.00
RR 110.00
I 145.00
A1 10.00
A2 7.00
A3 4.50
A4 6.00
A10 2.50
A14 3.50
A16 6.00
A31 2.00
A50 2.00
Page 54
MUNICIPALITY: SALVADOR
*BARANGAYS: BARANDIA, BULACON, BUNTONG, CALIMODAN, DALIGDIGAN,

KILALA, MADAYA, MAMAANON, MAPANTAO, MINDALANO,
PADIANAN, PAGALONGAN, PAGAYAWAN, PANALIWAD-ON,
PANGANTAPAN, PANSOR, PATIDON, PAWAK, POLACION, D.O. No. 25-05
SAUMAY, SUDLON, INASAGAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 110.00
I 145.00
RR 90.00
I 100.00
A1 10.00
A2 7.00
A3 4.50
A4 6.00
A10 1.00
A14 14.00
A16 6.00
A31 2.00
A50 2.00
BARANGAY: CAMP II
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 110.00
I 145.00
RR 90.00
I 100.00
A1 10.00
A2 7.00
A3 4.50
A4 6.00
A10 1.00
A14 14.00
A16 6.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 55
MUNCIIPALITY: SAPAD
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L ROAD (NAT'L HIWAY) CR 125.00
RR 100.00
I 130.00
RR 75.00
I 105.00
RR 45.00
I 85.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A10 2.50
A14 3.50
A16 6.00
A31 2.00
A50 2.00
BARANGAY: KATIPUNAN, KALAYAAN, GAMAL, PILI, BANING , PANOLOON

------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
PROVINCIAL ROAD NATONAL HIGHWAY CR 125.00
RR 100.00
I 130.00
RR 75.00
I 105.00
RR 45.00
I 85.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A10 2.50
A14 3.50
A16 6.00
A31 2.00
A50 2.00
Page 56
MUNCIIPALITY: SAPAD
BARANGAY: BURIASAN (POBLACION), DANSALAN, INUDARAN I, INUDARAN II,

KARKUM, MABUGNAO, MAITO SALUG, MALA SALUG, MAMA-ANON, D.O. No. 25-05
MAPUROG, MAPUROG, PANCILAN, SAPAD, TANTONG Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L ROAD (NATIONAL HIWAY) CR 125.00
RR 100.00
I 130.00
RR 75.00
I 105.00
RR 45.00
I 85.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A10 2.50
A14 3.50
A16 6.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 57
MUNICIPALITY: SULTAN NAGA DIMAPORO (FORMERLY KAROMATAN)

D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIGHWAY/PROV'L ROAD CR 120.00
RR 75.00
I 170.00
RR 45.00
I 150.00
INTERIOR CR 70.00
RR 35.00
I 105.00
A1 12.00
A2 7.00
A3 5.00
A4 6.00
A5 4.00
A6 14.50
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A19 4.00
A21 18.00
A23 17.00
A25 4.00
A31 2.00
A36 1.00
A50 3.00
Page 58
BARANGAY: BANGAAN, BAUYAN, CALIBAO, MABUHAY, PIKINIT, DANGULAAN, D.O. No. 25-05
DABLESTON, KOREO, PAYONG, PIKALAWAG, SIGAYAN, SUGOD Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS NATIONAL HIWAY/MUNICIPAL ROAD CR 75.00
RR 35.00
I 105.00
RR 25.00
I 105.00
INTERIOR CR 60.00
RR 25.00
I 105.00
A1 12.00
A2 7.00
A3 5.00
A4 6.00
A5 4.00
A6 14.50
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A19 4.00
A21 18.00
A23 17.00
A25 4.00
A31 2.00
A36 1.00
A50 2.00
Page 59
BARANGAY: BANGCO, BANSARVILII CABONGBONGAN, CALIPAPA, CALUBE,

CAMPO ISLAM, CAPOCAO, LILIAN, KAUSWAGAN, KIRAPAN,
LANTAWAN, DITAGO, MAGUINDANAO, MAHAYAHAY, MAMAGUM,
PANDANAN, PIRAKA, RAMAIN, REBUCON, TAGULO, TANTAON, D.O. No. 25-05
TOPOCON, DALAMA, MINA Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATL HWAY/PROVINCIAL ROAD CR 75.00
RR 35.00
I 105.00
RR 35.00
I 105.00
RR 25.00
I 105.00
RR 25.00
I 105.00
A1 12.00
A2 7.00
A3 5.00
A4 6.00
A5 4.00
A6 14.50
A8 4.00
A10 2.50
A14 4.00
A16 6.00
A19 4.00
A21 18.00
A23 17.00
A25 4.00
A31 2.00
A36 1.00
A50 3.00
==================== ============================== ========= =========
Page 60
MUNICIPALITY: TAGOLOAN
BARANGAY: DALAMAS, DARIMBANG, DIMAYON, INAGONGAN, D.O. No. 25-05

KIAZAR (POBLACION), MALIMBATO, PANALAWAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR 50.00
I 100.00
RR 30.00
I 80.00
RR 30.00
I 70.00
A1 10.00
A2 7.00
A3 5.00
A4 4.00
A14 3.50
A16 3.50
A10 2.50
A31 2.00
A36 1.00
A50 3.00
==================== ============================== ========= =========
Page 61
MUNICIPALITY: TANGKAL
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS ALONG PROV'L ROAD/NATIONAL HIWAY CR 65.00
RR 45.00
I 125.00
RR 30.00
I 80.00
INTERIOR CR 25.00
RR 20.00
I 75.00
A1 8.00
A2 7.00
A3 5.00
A4 3.50
A5 4.00
A10 2.50
A16 5.00
A31 2.00
A50 2.00
Page 62
MUNICIPALITY: TANGKAL
BARANGAY: SMALL BANISILON, (MAITO BANISILON), BAYABAO, BENWAR,

BIG BANISILON (MALA BANISILON), MELADOC BIG, BUBONG,
LAMAOSA, LINAO, LINDONGAN, LINGCOAN, MELADOC SMALL,
PAPAN, PELINGKINGAN, POONA KAPATAGAN, PUNOD, D.O. No. 25-05
SOMIORANG, TANGCAL PROPER Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
ALL LOTS PROVINCIAL ROAD/NATIONAL HIWAY CR 60.00
RR 30.00
I 96.00
RR 30.00
I 80.00
RR *
I *
RR 20.00
I 75.00
A1 8.00
A2 7.00
A3 5.00
A4 3.50
A5 4.00
A10 2.50
A16 5.00
A31 2.00
A50 2.00
==================== ============================== ========= =========
Page 63
MUNICIPALITY: TUBOD
D.O. No. 25-05
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY BULOD BRIDGE TO BAROY BOUNDARY CR 540.00
RR 235.00
I 370.00
A1 16.00
A2 12.00
A3 5.00
A4 10.00
A5 8.00
A6 24.00
A8 3.50
A10 2.50
A14 5.00
A16 8.00
A19 5.00
A21 17.00
A23 16.00
A36 1.00
A48 4.00
A50 2.00
ALL OTHER STREETS ALONG NATIONAL HIGHWAY-KOLAMBUGAN CR 380.00
BDRY TO PICARANGAN & ADJ LOTS RR 245.00
PIGCARANGAN TANGUEGUIRON I 275.00
RR 160.00
I 275.00
INTERIOR LOTS A1 12.00
A2 9.00
A3 5.00
A4 7.00
A5 7.00
A6 19.00
A8 3.50
A10 2.50
A14 4.00
A16 6.00
A19 5.00
A21 15.00
A23 14.00
A31 2.00
A36 1.00
A48 3.50
A50 2.00
Page 64
MUNICIPALITY: TUBOD
D.O. No. 25-05
BARANGAY: BULOD Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
NATIONAL HIGHWAY BULOD BRIDGE TO BAROY BOUNDARY CR 540.00
RR 235.00
I 370.00
A1 16.00
A2 12.00
A3 5.00
A4 10.00
A5 8.00
A6 24.00
A8 3.50
A10 2.50
A14 5.00
A16 8.00
A19 5.00
A21 17.00
A23 16.00
A36 1.00
A48 3.50
RR 230.00
I 275.00
INTERIOR CR 240.00
RR 160.00
I 275.00
A1 12.00
A2 9.00
A3 5.00
A4 7.00
A5 7.00
A6 19.00
A8 3.50
A10 2.50
A14 4.00
A16 6.00
A19 5.00
A21 15.00
A23 14.00
A31 2.00
A36 1.00
A48 3.50
A50 2.00
Page 65
MUNICIPALITY: TUBOD
BARANGAY: BARAKANAS, BARIS (LUMANGCULOB), BUALAN, CAMP 5, CANDIS,

CANIOGAN, DALAMA, KAKAI RENABOR, KALILANGAN, LICAPAO,
MALINGAO, PALAO, PATUDAN, PIGCARANGAN, PINPIN, PUALAS,
SAN ANTONIO, SANTO NINO, TADEN, TANGUEGUIRON, D.O. No. 25-05
TAGURANAO, TUBARAN Effectivity Date 26-Feb-2006
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
CLASSI- 1ST REV
------------------------------------------ ------------------------------------------------------------- -------------------- -------------------
RR *
I *
RR 160.00
I 200.00
A1 16.00
A2 12.00
A3 5.00
A4 10.00
A5 8.00
A6 24.00
A8 3.50
A10 2.50
A14 5.00
A16 8.00
A19 5.00
A21 17.00
A23 16.00
A36 1.00
A48 4.00
RR *
I *
RR 160.00
I 200.00
A1 12.00
A2 9.00
A3 5.00
A4 7.00
A5 7.00
A6 19.00
A8 3.50
A10 2.50
A14 4.00
A16 6.00
A19 5.00
A21 15.00
A23 14.00
A31 2.00
A36 1.00
A48 3.50
A50 2.00
==================== ============================== ========= =========
Page 66
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 101 - ILIGAN CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION OF REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR

A PARTICULAR BARANGAY -
a) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION IN A PARTICULAR STREET/SUBDIVISION IN
A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER
STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR
CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

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

IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY
COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES
OF ZONAL VALUATION.
b) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES

LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE

IS -
a) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL

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

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

CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
Page 67
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY

DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND
USE REGULATORY BOARD (HLRB). 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 OR FMV ESTABLISHED HEREIN 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
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.
D-1/WPC
Page 68
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL

PURPOSES AN 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, DAIRYING,
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, INSTITUTIONALL, ETC.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,

NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING
LOCATED.
CLASSIFICATION LEGEND:
'RR' - RESIDENTIAL REGULAR 'RC' - RESIDENTIAL CONDOMINIUM
'CR' - COMMERCIAL REGULAR 'C' - COMMERCIAL CONDOMINIUM
'GP' - GENERAL PURPOSE 'I' - INDUSTRIAL
GL' - GOVERNMENT LAND 'X' - INSTITUTIONAL
'A1' - FISHPOND APD' - AREA FOR PRIORITY

DEVELOPMENT
'A2' - IRRIGATED RICELAND
'A3' - UNIRRIGATED RICELAND
'A4' - COCOLAND, CORNLAND
'A5' - OTHER KINDS OF AGRICULTURAL LAND
'A4' - COCOLAND, COGON LAND

RDO NO. 101 ILIGAN CITY (FORMERLY RDO NO. 78 ILIGAN CITY)
D.O. No. 6-95

MUNICIPALITY: BACOLOD Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 130.00
I 150.00
RR 120.00
I 130.00
INTERIOR CR 160.00
RR 80.00
I 130.00
A1 12.00
A2 10.00
A3 7.00
A4 5.00
A5 4.00
A6 2.00
BARANGAY: ALEGRIA, BABALAYA, BABALAYAN, TOWNSITE, BINUNI,

DEMOLOGAN, DIMARAO, ESPERANZA, KAHAYAG, LIANGAN
EAST, PUNOD (MALIWANAG), MATI, MINAULON, PAGAYAWAN,
RUPAGAN, DELABAYAN EAST, POBALCION, BACOLOD.
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: BALO-I Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 60.00
I 110.00
RR 40.00
I 95.00
INTERIOR CR 30.00
RR 20.00
I 75.00
A1 12.00
A2 9.00
A3 4.00
A4 4.00
A5 4.00
A6 2.00
BARANGAY: POBLACION EAST, POBLACION WEST, ABAGA

ADAPUN-ALI (DARIAT), ANGANDOG (BULAO)
ANGAYEN (BALUT), BANGKO, BASAGAD BATOLANCONGAN,
BUENAVISTA, CADAYONAN, LANDA (GADONGAN), LUMBAO,
MAMA-ANUN, MARIA CRISTINA, MATAMPAY, NANGKA,
PACALUNDO, SANDOR (DADUAN), CORMATAN, SANGOAD,
SARIP-ALAWI (PATAWAN), SIGAYAN.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: BAROY Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 115.00
I 125.00
RR 90.00
I 100.00
INTERIOR CR 75.00
RR 50.00
I 70.00
A1 19.00
A2 11.00
A3 7.00
A4 5.00
A5 4.00
A6 2.00
BARANGAY: ANDIL, BAGONG DAWIS, BAROY DAKU, BATO, CABASAGAN,

DALAMA, LIBERTAD, LIMWAG, LINDONGAN, SAGADAN LOWER,
MALIWANAG, MANAN-AO, PANGI, PENDULONAN, POBLACION,
PRINCESA, RAWAN POINT, RIVERSIDE, SAGADAN UPPER
(SAGADAN), SALONG, TINUBDAN, SAN JUAN, VILLAGE
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: KAPATAGAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 105.00
I 150.00
RR 75.00
I 120.00
RR 40.00
A1 19.00
A2 11.00
A3 6.00
A4 5.00
A5 4.00
A6 2.00
BARANGAY: BAGONG BADIAN, BAGONG DANAO, BAGONG SILANG,

BALILI, BANSARVIL-1, BEL-IS, BUENAVISTA, BUTADON,
CARUSA, CATHEDRAL FALLS, CONCEPCION, CURVADA,
DE ASIS, DONGGOAN DURANO, KAHAYAGAN, KIDALOS,
LA LIBERTAD, LAPINIG, MAHAYAHAY, MALINAS, MARANDING,
MARCOS, POBLACION, PULANG YUTA, SAN ISIDRO, SAN
VICENTE, SANTA CRUZ, SANTO TOMAS, SUSO, TAGUITIC,
TIACONGAN, TIPOLO, TULATULAHAN, WATERFALLS
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: KAROMATAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 16.00
I 35.00
RR 11.00
I 29.00
INTERIOR LOTS RR 5.00
I 24.00
A1 5.00
A2 4.00
A3 2.00
A4 2.00
A5 2.00
A6 1.00
BARANGAY: BANGAAN, BANGCO, BANSARVIL II, BAUYAN, CABONGBONGAN,

CALIBAO, CALIPAPA, CALUBE, CAMPO ISLAN, CAPOCAO,
DABLISTON, DANGULAAN, DITAGO, ILIAN, KAUSWAGAN,
KIRAPAN, KOREO, LANTAWAN, MABUHAY, MAGUINDANAO
MAHAYAHAY, MAMAGUM, PANDANAN, PAYONG, PIRAKA,
PIKALAWAG, PIKINIT, POBLACION, RAMAIN, REBUCON,
SIGAYAN, SUGOD, TAGULO, TANTAON, TOPOCAN, DALAMA,
MINA.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: KAUSWAGAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 261.00
I 318.00
RR 230.00
I 303.00
RR 165.00
I 270.00
A1 13.00
A2 9.00
A3 6.50
A4 4.50
A5 4.00
A6 2.00
BARANGAY: BAGUMBAYAN, BABA-ASON, CAYONTOR, DELABAYAN, INUDARAN,

KAWIT OCCIDENTAL, KAWIT ORIENTAL, LIBERTAD, PAITON,
POBLACION, TAGUB, TINGIN TINGIN, TUGAR.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: KOLAMBUGAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 156.00
I 204.00
RR 132.00
I 159.00
RR 93.00
I 108.00
A1 13.00
A2 11.00
A3 6.50
A4 5.00
A5 4.00
A6 2.00
BARANGAY: AUSTIN HEIGHTS, BAYBAY, BUBONG, CAROMATAN, INUDARAN,

KULASIHAN, LIBERTAD, LUMBAO, MANGA, MATAMPAY, MUKAS,
MUNTAY, PAGALUNGAN, PALAO, PANTAON, PANTAR, POBLACION,
REBUCON, RIVERSIDE, SAN ROQUE, SANTO NINO, SIMBUCO,
SMALL BANISILON, SUCODAN, TABIGUE, TITUNOD
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: LALA Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 93.00
I 129.00
RR 75.00
I 108.00
RR 55.00
I 81.00
A1 19.00
A2 9.00
A3 6.50
A4 5.00
A5 4.00
A6 2.00
BARANGAY: ABAGA, ANDIL, MATAMPAY, BUCANA, DARUMAWANG BUCANA,

CABASAGAN, CAMALAN, DARUMAWANG ILAYA, EL SALVADOR,
GUMAGAMOT, LALA PROPER (POBLACION) LANIPAO, MAGPATAO,
MARANDING, MATAMPAY ILAYA, PACITA, PENDULONAN, PINOYAK,
RAW-AN, REBE, SAN ISIDRO LOWER, SAN ISIDRO UPPER,
SAN MANUEL, SANTA CRUZ LOWER, SANTA CRUZ UPPER, SIMPAK,
TENEZAS, TUNA-AN.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: LINAMON Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 279.00
I 150.00
RR 200.00
I 126.00
RR 108.00
A1 10.00
A2 10.00
A3 7.00
A4 5.00
A5 4.00
A6 2.00
BARANGAY: BUSQUE, LARAPAN, MAGOONG, NAPO, POBLACION, PURAKAN,

ROBOCON, SAMBURON.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: MAGSAYSAY Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 51.00
I 105.00
RR 35.00
I 87.00
RR 15.00
I 72.00
A2 6.00
A3 3.00
A4 3.00
A5 2.50
A6 1.00
BARANGAY: BABASALON, BAGUIGUICON, DA-AN CAMPO, DURIANON,

ILIHAN, LAWIGADATO, LEMONORET, LUBO, LUMBAO,
MALABAOGAN, MAPANTAO, OLONGO, PANGAO, PELINGKINGAN,
LOWER CANINGAG (PERIMBANGAN), POBLACION (BAGOAINGUD)
RARAB, SOMIORANG, UPPER CANINGAG (TAGUITINGOD)
TALAMBAO, TAMBACON, TAWINIAN, TIPA-AN, TOMBADOR.
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: MAIGO Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 96.00
I 138.00
RR 87.00
I 126.00
RR 75.00
I 111.00
A1 13.00
A2 11.00
A3 7.00
A4 5.00
A5 3.50
A6 2.00
BARANGAY: BALAGATSA, CAMP I, CLARO M. RECTO, INOMA, LABUAY,

LIANGAN WEST, MAHAYAHAY, MALIWANAG, MENTRING,
POBLACION, SANTA CRUZ, SEGAPOD, VILLANUEVA (KULASIHAN)
====================== =========================== ========== =========
D.O. No. 6-95

MUNICIPALITY: MATUNGAO Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 41.00
I 60.00
RR 30.00
I 40.00
INTERIOR CR 26.00
RR 15.00
I 40.00
A2 8.00
A3 2.50
A4 2.50
A5 3.00
A6 2.00
BARANGAY: BOBONG RAPADAN, BANGO, BATAL, BATANGAN, CADAYONAN,

MATAMPAY, PANGI, PASAYANON, POBLACION (MATUNGAO)
PUNTOD, SANTA CRUZ, SOMIORANG.
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: MUNAI Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
INTERIOR CR 18.00
RR 14.00
I 57.00
A2 4.00
A3 3.00
A4 3.00
A5 2.00
A6 2.00
BARANGAYS: BACAYAWAN, BALABACON,BALINTAD, BOBONGGABAYABAO,

CADAYONAN, DALAMA, LINDONGAN, LINGCO-AN, LININGDING,
LUMBABAYABAO, MADAYA, MAGANDING, MAITUMAIG, MALIWANAG,
MATAMPAY, OLD POBLACION (MUNAI PROPER), NORTH CADULAWAN,
PUNONG, RAMAIN, SANDIGAMUNA I, SOUTH CADULAWAN,
TAGURANAO, TAMBO, TAMPARAN, TAPOROG
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: NUNUNGAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
INTERIOR CR 18.00
RR 15.00
I 57.00
A2 10.00
A3 3.00
A4 2.50
A5 4.00
A6 2.00
BARANGAY: ABAGA, BANGCO, CANIBONGAN, KARCUM, DIMAYON, INAYANWAN,

KALUDAN, KATUBUAN, CABASARAN (LAYA), LIANGAN, LUPITAN,
MANGAN, MALAIG, MASIBAY, POBLACION (NUNUNGAN PROPER)
NOTONGAN, PEDATUN., PANGANANPAN, PANTIR, PARIDI, RARAB,
RARABAN, REBUCON, SONGGOD, TARAKA
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: PANTAO-RAGAT Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 25.00
I 41.00
RR 18.00
I 33.00
RR 11.00
I 26.00
A2 7.00
A3 3.50
A4 3.00
A5 3.00
A6 2.00
BARANGAY: ALOON, BANDAY, BOBONG, PANTAO RAGAT, BOBONGARADAPAN,

CABASAGAN, CALAWE, CLUBUN, DILIMBAYAN, DIMAYON,
POBLACION EAST, LOMIDONG, MADAYA, MALIWANAG, MATAMPAY,
NATANGCOPAN, PANSOR, PANTAO, MARUG, TANGCAL, TONGCOPAN,
POBLACION WEST.
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: PANTAR Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
RR 15.00
I 57.00
A2 9.00
A3 4.30
A4 3.00
A5 3.00
A6 2.00
BARANGAY: BANGCAL, BOBONG, BOBONG MADAYA, BAGOINGUD (BAGOWAN

INGUD) BOWI, CABASARAN, CADAYONAN, CAMPONG, CAWI
UMPARA, DIBAROSAN, DOMAKIAS, KALANGANAN EAST,
KALANGANAN LOWER, KALILANGAN PANTAON, PANTAO-MARUG,
PANTAO-RANAO, PANTAR EAST, PANTAR POBLACION, PINDOLOAN,
PITUBO, POONA-PUNOD, PUNOD, RAYA, RIVERSIDE, SUNDIGA-
PUNOD, TALONTONA, TAMBO, TAWANAN, WEST PANTAR, LUMBA-
PUNOD, SIGAYAN ADIL
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: POONA PIAGAPO Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
RR 15.00
I 57.00
A2 7.00
A3 3.00
A4 2.50
A5 3.00
A6 2.00
BARANGAY: ALWIN, BOBONG-DINAIG, CAROMATAN, DARAMBA,

DINAIG, DOMIOROG, CABASARAN, KABLANGAN,
CADAYONAN, LININDINGAN, LUMBACAINGUD (RAYA),
LUMBATAN, LUPITAN, MADAMBA, MADAYA, MALIWANAG,
NUNANG, NUNUNGAN, PANTAO-RAYA, PANTAON, PENED ,
PIANGAMANGAAN, PENDULONAN, POBLACION (LUMBACAINGUD),
PUNOD, SULO, TADUKEN, TAGORANAO, TANGOLAO AND
TIMBANGALAN
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: SALVADOR Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 111.00
I 105.00
RR 95.00
I 87.00
RR 63.00
I 72.00
A2 10.00
A3 5.00
A4 4.00
A5 4.00
A6 2.00
BARANGAY: BARANDIA, BULACON, BUNTONG, CALIMODAN, CAMP III,

CURVA MIAGAO, CALIGDIGAN, KILALA, MABATAO, MADAYA,
MAMAANON, MAPANTAO, MINDALANO, PADIANAN, PAGALONGAN,
PAGAYAWAN, PANALIWAD-ON, PANGANTAPAN, PANSOR, PATIDON,
PAWAK, POBLACION, SAUMAY, SUDLON, INASAGAN.
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: TAGOLOAN Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
RR 15.00
I 57.00
A2 5.00
A3 3.00
A4 3.00
A5 3.00
A6 2.00
BARANGAY: DALAMAS, DARIMBANG, DIMAYON, INAGONGAN,

KIAZAR (POBLACION), MALIMBATO, PANALAWAN
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: TANGKAL Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
RR 30.00
I 96.00
RR 20.00
I 75.00
RR 15.00
I 57.00
A2 6.00
A3 3.00
A4 3.00
A5 3.00
A6 2.00
BARANGAY: SMALL BANISILON, (MAITO BANISILON), BAYABAO, BENWAR,

BIG BANISILON (MALA BANISILON), MELADOC BIG, BUBONG,
LAMAOSA, LINAO, LINDONGAN, LINGCOAN, MELADOC SMALL,
PAPAN, PELINGKINGAN, POBLACION, POONA KAPATAGAN,
PUNOD, SOMIORANG, TANGCAL PROPER
====================== =========================== ========== =========

D.O. No. 6-95

MUNICIPALITY: TUBOD Effectivity Date 19-Apr-1995
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
CLASSI- INITIAL
---------------------------------------------- -------------------------------------------------------- -------------------- ------------------
NATIONAL HIGHWAY NATIONAL HIGHWAY CR 150.00
RR 132.00
I 156.00
RR 120.00
I 150.00
RR 115.00
A1 13.00
A2 11.00
A3 7.00
A4 5.00
A5 4.00
A6 2.00
BARANGAY: BARAKANAS, BARIS (LUMANGCULOB), BUALAN, BULOD,

CAMP 5, CANDIS, CANIOGAN, DALAMA, KAKAI RENABOR,
KALILANGAN, LICAPAO, MALINGAO, PALAO, PATUDAN,
PIGCARANGAN, PINPIN, PUALAS, POBLACION, PUALAS, SAN
ANTONIO, SANTO NINO, TADEN, TANGUEGUIRON,
TAGURANAO AND TUBARAN
====================== =========================== ========== =========

CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 101 - ILIGAN CITY
(FORMERLY RDO NO. 78 ILIGAN CITY)
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION OF REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR

A PARTICULAR BARANGAY -
a) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION IN A PARTICULAR STREET/SUBDIVISION IN
A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER
STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR
CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

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

IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY
COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES
OF ZONAL VALUATION.
b) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES

LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE

IS -
a) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL

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

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

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

DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND
USE REGULATORY BOARD (HLRB). 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 OR FMV ESTABLISHED HEREIN 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
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.
D-1/WPC

Zonal Valuation

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Zonal Valuation

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Republic of the Philippines

DEPARTMENT ORDER NO. 25-05

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

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.

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

BARANGAY: BINUNI, DEMOLOGAN, ESPERANZA, LIANGAN EAST, D.O. No. 25-05

*BARANGAY: ALEGRIA, BABALAYA, BABALAYAN TOWNSITE, DELABAYAN WEST (EAST)

*these barangays are not really traversed by the National Highways.

BARANGAY: ADAPUN-ALI (DARIAT), ANGAYEN (BALUT), BANGKO,

*these barangays are not really traversed by the National Highways.

*BARANGAY: ANDIL, BATO, CABASAGAN, DALAMA, LIBERTAD, LIMWAG,

*these barangays are not really traversed by the National Highways.

*BARANGAY: BAGONG BADIAN, BAGONG DANAO, BAGONG SILANG, BALILI,

*these barangays are not really traversed by the National Highways.

BARANGAY: ALL OTHER BARANGAYS

*BARANGAY: BARA-ASON, CAYONTOR, DELABAYAN, INUDARAN, D.O. No. 25-05

BARANGAY: MAHAYAHAY LOWER, MAHAYAHAY UPPER, SAN ISIDRO, STO. NINO

*these barangays are not really traversed by the National Highways.

BARANGAY: AUSTIN HEIGHTS, BAYBAY, CAROMATAN, LIBERTAD, MANGA,

*BARANGAY: BUBONG, INUDARAN, LUMBAO, MATAMPAY,

*these barangays are not really traversed by the National Highways.

*BARANGAY: ANDIL, MATAMPAY, BUCANA, DARUMAWANG BUCANA, CABASAGAN,

*these barangays are not really traversed by the National Highways.

BARANGAY: SITIO HINATUGAN, MANADI, TINAIG MANOK, TANGKAL, TINAGO

*BARANGAY: ALL OTHER BARANGAYS

*these barangays are not really traversed by the National Highways.

BARANGAY: BALAGATSA, CAMP I, CLARO M. RECTO, INOMA, LABUAY,

*BARANGAY: BOBONG RAPADAN, BANGCO, BATAL, CADAYONAN, D.O. No. 25-05

*these barangays are not really traversed by the National Highways.

*BARANGAYS: BACAYAWAN, BALABACON,BALINTAD, BOBONGGABAYABAO,

*these barangays are not really traversed by the National Highways.

BARANGAY: ABAGA, BANGCO, CANIBONGAN, KARCUM, CABASARAN(LAYA),

*BARANGAY: CULUBUN, BANDAY, CABASAGAN, MALIWANAG, DILIMBAYAN, D.O. No. 25-05

*these barangays are not really traversed by the National Highways.

*BARANGAY: ALOON, DIMAYON, CALAWE, NATANGCOPAN,

*these barangays are not really traversed by the National Highways.

BARANGAY: BAGO INGOD & LINDONGAN & BOBONG

*BARANGAY: BANGCAL, BOBONG MADAYA, BAGOINGUD (BAGOWANINGUD),

*these barangays are not really traversed by the National Highways.

MUNICIPALITY: POONA PIAGAPO

MUNICIPALITY: POONA PIAGAPO

BARANGAY: ALWIN, BOBONG-DINAIG, CAROMATAN, DARAMBA, DINAIG,

BARANGAY: CURVA MIAGAO, CAMP III, MABATAO

*BARANGAYS: BARANDIA, BULACON, BUNTONG, CALIMODAN, DALIGDIGAN,

*these barangays are not really traversed by the National Highways.

BARANGAY: KATIPUNAN, KALAYAAN, GAMAL, PILI, BANING , PANOLOON

BARANGAY: BURIASAN (POBLACION), DANSALAN, INUDARAN I, INUDARAN II,

MUNICIPALITY: SULTAN NAGA DIMAPORO (FORMERLY KAROMATAN)

MUNICIPALITY: SULTAN NAGA DIMAPORO (FORMERLY KAROMATAN)

MUNICIPALITY: SULTAN NAGA DIMAPORO (FORMERLY KAROMATAN)

BARANGAY: BANGCO, BANSARVILII CABONGBONGAN, CALIPAPA, CALUBE,

BARANGAY: DALAMAS, DARIMBANG, DIMAYON, INAGONGAN, D.O. No. 25-05

BARANGAY: SMALL BANISILON, (MAITO BANISILON), BAYABAO, BENWAR,

BARANGAY: BARAKANAS, BARIS (LUMANGCULOB), BUALAN, CAMP 5, CANDIS,

*these barangays are not really traversed by the National Highways.

CERTAIN GUIDELINES IN THE IMPLEMENTATION

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR

a) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

2. PREDOMINANT USE OF PROPERTY

a) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED