Zonal Values Notice for Cebu City North Properties

NOTICE
RR 13 - CEBU CITY
RDO NO. 81 - Cebu City, North
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision City/Municipalities See Details on
From To
064-18 4th 21-Dec-18 Present Cebu City North Sheet 5 (DO 064-18)
36-07 3rd 22-Oct-07 20-Dec-18 Cebu City North Sheet 4 (DO 36-07)
15-97 2nd 24-Apr-97 21-Oct-07 Cebu City North Sheet 3 (DO 15-97)
20-93 1st 14-May-93 23-Apr-97 Cebu City North Sheet 2 (DO20-93)
26-89 Initial 21-Sep-89 13-May-93 Cebu City North Sheet 1 (DO26-89)
Republic of the Phillippines
DEPARTMENT OF FINANCE
Roxas Boulevard Corner Ocampo, Sr. Street
Manila 1004
DEPARTMENT ORDER NO. 064 - 2018

8-Nov-18
SUBJECT : IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES

CEBU CITY - NORTH, PROVINCE OF CEBU (4th Revision), WITHIN THE JURISDICTION O
REVENUE DISTRICT OFFICE NO. 81 - CEBU CITY NORTH, FOR INTERNAL REVENUE TAX
PURPOSES.
TO : All Internal Revenue Officers and Others Concerned
Section 4 of Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRA
amending Section 6 ( E ) of National Internal Revenue Code (NIRC) of 1997 authorizes the Commissioner to divide
Philippines into different zones or areas and shall determine the fair market value of real properties located in each
areas, subject to automatic adjustment once every three (3) years.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real pro
in Cebu City North, Province of Cebu (4th Revision), within the jurisdiction of Revenue District Office No. 81-Cebu C
Revenue Region No. 13 - Cebu City, after a public hearing was conducted on August 22, 2017 for the purpose. This
is issued to implement the Revised Schedule of Zonal Values of Real Properties for purposes of computing any inter
revenue tax due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same is higher than (1) the fair market value as
in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in
notarized document of sale or transfer of real property.
This order shall take effect immediately.
originally signed
CARLOS G. DOMINGUEZ
Secretary of Finance
RECOMMENDED BY:
originally signed
CAESAR R. DULAY
Commissioner of Internal Revenue
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 CLASSIFICATION
RR Residential Regualr GL Government Land
CR Commercial Regular GP General Purposes
RC Residential Condomin I Industrial
CC Commercial condomin X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
*Agricultural/Rawland 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
RDO NO. 81 CEBU CITY NORTH
Province : CEBU
City/Municipality : CEBU CITY D.O. No. 64-18
Zone/Barangay : ADLAWON Effectivity Dates 21-Dec-18
STREET NAME / 4th REVISION

SUBDIVISION/CONDOMINIUM VICINITY CLASS ZV/SQ.M.
STREETS
ALL AREAS RR 1,475.00
A50 805.00
interior A50 575.00
SUBDIVISIONS
CONDOMINIUMS / TOWNHOUSES
Province : CEBU
Zone/Barangay : AGSUNGOT Effectivity Dates 21-Dec-18

STREETS
ALL AREAS RR 900.00
A50 320.00
WATERSHED A50 150.00
Province : CEBU
Zone/Barangay : APAS Effectivity Dates 21-Dec-18

STREETS
EDISON ST SALINAS DRIVE-STEPHEN RR* -
CR* -
FIRST LAPU-LAPU ST RR 32,000.00
FULTON ST RR* -
CR* -
GOV. CUENCO AVE JUAN LUNA-MAHIGA BRID CR 70,000.00
RR 50,000.00
LA GUARDIA ST RR*
CR*
LA GUARDA EXT RR* -
CR* -
MARCONI SIT FULTON ST RR*
CR*
ROAD TO BUSAY SALINAS-CEBU PLAZA RR* -
CR* -
CEBU PLAZA-EGGLINGS RR* -
CR* -
ROAD TO CAMP LAPULAPU RR 30,000.00
CR 37,500.00
SALINAS DRIVE CR* -
RR* -
SALINAS DRIVE EXT RR* -
CR* -
SAN ANTONIO VILL I RR 26,500.00
SAN ANTONIO VILL II RR 26,500.00
SAN MIGUEL ST RR 20,000.00
CR 26,000.00
ST. JAMES ST RR 20,000.00
CR 26,000.00
ST LAURENCE ST RR 20,000.00
CR 26,000.00
ST. LAURENCE EXT SITIO UCMA-ECIMHA RR 26,000.00
STEPHENSON RR 20,000.00
CR 26,000.00
IST ST RR 20,000.00
CR 26,000.00
2ND ST RR 21,000.00
3RD ST RR 21,000.00
4TH ST RR 21,500.00
SITIO PANABANG RR 20,250.00
SITIO MAHAYAHAY RR 17,000.00
SITIO CALBARYO RR 17,000.00
SITIO PLAZA RR 17,000.00
SITIO BACA RR 20,250.00
ALL OTHER STREETS RR 17,000.00
CR 21,000.00
Province : CEBU
Zone/Barangay : APAS (CONT.) Effectivity Dates 21-Dec-18
SUBDIVISIONS
AMORES SUBD RR 30,000.00
PC HILLS RR*
PASTRANO SUBD RR 27,000.00
ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES RR 27,000.00
CONDOMINIUMS
AVIDA TOWERS IT PARK RC** 96,000.00
PS** 70,000.00
ASIA PRIMIER IT PARK RC** 114,000.00
CC** 120,000.00
PS** 70,000.00
PARK CENTRAL IT PARK CC** 120,000.00
ALL OTHER CONDOMINIUMS RC 100,000.00

CC 120,000.00
PS 70,000.00
* Already valued in Barangay Lahug.
** New Street
Province : CEBU
Zone/Barangay : BABAG Effectivity Dates 21-Dec-18

STREETS
LAHUG TAWAGAN ROAD RR 3,100.00
MALUBOG HIGHWAY RR 3,100.00
BABAG I BUSAY ROAD RR 3,700.00
BABAG II BUSAY ROAD-BANILAD RR 3,700.00
BONBON ROAD NAWNAWAN RR 2,200.00
MALUBOG HIGHWAY NEAR SCHOOL SITE RR 3,800.00
ALL OTHER AREAS W/IN BRGY. PROPER RR 2,900.00

A50 820.00
WATER SHED A50 650.00
SUBDIVISIONS
ALL SOCIALIZED HOUSING SUBD. RR 3,500.00
ALL OTHER SUBDIVISION RR 4,500.00
Province : CEBU
Zone/Barangay : BACAYAN Effectivity Dates 21-Dec-18

STREETS
ALONG PROV'L ROAD RR 10,250.00
ALL OTHER AREAS ( ALL OTHER STREETS) RR 5,250.00
A50 3,500.00
SUBDIVISIONS
HIDDEN VIEW SUBD. I RR 7,500.00
HIDDEN VIEW SUBD. II RR 7,500.00
RD-HIDDEN VIEW & JOYVILLE SUBD. RR 8,125.00
JOYVILLE SUBD. RR 8,750.00
LIGAYA HOMES SUBDIVISION RR 10,000.00
PRISTINA NORTH SUBDIVISION RR 25,000.00
VILLA LEYSON SUBD. RR 8,750.00
VILLA DEL RIO SUBD. RR 11,250.00
PRIVEYA HILLS RR* 20,000.00
ASGROW COUNTRY ESTATE RR 6,250.00
ADERAN VILLAGE (ANDREWS) RR 7,625.00
DECA HOMES RR* 8,400.00
ALL OTHER SUBDIVISIONS RR 5,250.00
ALL SOCIALIZED HOUSING SUBDIVISIONS RR 5,000.00
CONDOMINIUMS
RESOURCES RESIDENTIAL CONDO *** RC 50,000.00
PARKING SLOT PS 30,000.00
CC 75,000.00
PS 30,000.00
* New Street
Province : CEBU
Zone/Barangay : BANILAD Effectivity Dates 21-Dec-18
STREET NAME /
SUBDIVISION/CONDOMINIUM VICINITY CLASS
STREETS
A BONIFACIO ST GOV. CUENCO AVE- CR 59,000.00
MANDAUE
GOV. BDRY
CUENCO AVE- RR 46,000.00
MANDAUE BDRY
SUBDIVISIONS
DONA RITA RR 25,000.00
EL DORADO VILL/DORADO I VILL RR 17,437.50
GOV. M. CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 61,625.00
HOLY FAMILY NEAR STO NINO RR 16,050.00
HOLY FAMILY NEAR EL DORADO RR 16,050.00
M LUISA P1 EULALIA RR 30,000.00
M LUISA P1 LUIS RR 30,000.00
M LUISA P1 MELISSA RR 30,000.00
M LUISA P1 P ANANIAL RR 30,000.00
M LUISA P1 P EMILIO RR 30,000.00
M LUISA P1 P JOHN RR 30,000.00
M LUISA P1 P LUCY RR 30,000.00
M LUISA P1 P MARIA RR 30,000.00
M LUISA P1 MIGUEL RR 30,000.00
M LUISA P1 ROSEBUD RR 30,000.00
M LUISA P2 MARIANO RR 30,000.00
M LUISA P2 DON SERGIO RR 30,000.00
M LUISA P1 ANNABELLE RR 30,000.00
M LUISA P2 P STEPHANY RR 30,000.00
M LUISA ESTATE PARK PH II RR 30,000.00
M LUISA ESTATE PARK PH III RR 30,000.00
M LUISA ESTATE PARK PH IV RR 30,000.00
M LUISA ESTATE PARK PH V RR 30,000.00
M LUISA ESTATE PARK PH VI RR 30,000.00
M LUISA ESTATE PARK PH VII RR 30,000.00
M LUISA ESTATE PARK PH VIII HILLTOP RR 25,000.00
VALLEY RR 20,000.00
CLIFF RR 15,000.00
M LUISA ESTATE PARK PH IX HILLTOP RR 25,000.00
VALLEY RR 20,000.00
M LUISA ESTATE PARK PH X HILLTOP RR 25,000.00
VALLEY RR 20,000.00
M LUISA ESTATE PARK PH XI VALLEY RR 20,000.00
CLIFF RR 15,000.00
ROAD M LUISA EST PARK INTERIOR RR 20,000.00
MAIN ROAD CR* 40,000.00
STO NINO VILLAGE RR 25,000.00
Province : CEBU
Zone/Barangay : BANILAD (cont.) Effectivity Dates 21-Dec-18
ALL OTHER AREAS RR 19,000.00
CONDOMINIUMS
THE CREST EXECUTIVE PENTHOUSE CONDO RC 60,000.00
PS 40,000.00

CC 120,000.00
PS 60,000.00
* New Street
Province : CEBU
Zone/Barangay : BINALIW Effectivity Dates 21-Dec-18

SUBDIVISIONS
MAC-V SUBD. RR* 6,500.00
ARMVILLE SUBD RR* 6,500.00
SAN LORENZO SUBD. RR 6,500.00
WOODLANDS SUBD. RR 6,500.00
PARADISE HILL SUBD. RR* 6,500.00
ANNVILLE SOCIALIZED HOUSING RR* 3,000.00
ALAZON SOCIALIZED HOUSING RC* 3,000.00
STA. ANA/SPRING VALLEY SOCIALIZED RR* 3,000.00
HOUSING
GOLDEN HAVEN MEMORIAL PARK CL* 53,500.00

A50 285.00
* New Street
Province : CEBU
Zone/Barangay : BUDLA-AN Effectivity Dates 21-Dec-18
STREET NAME /
SUBDIVISION/CONDOMINIUM VICINITY CLASS
STREETS
ROAD TO BUDLAAN ELEM. SCH.-BOUNDARY A50 1,250.00
SITIO KANGMAYA RR 1,550.00
A50 1,250.00
SITIO TAC-AN TO BUDLAAN ELEM. SCHO RR 2,300.00
ALL OTHER AREAS (ALL OTHER STREETS) A50 1,250.00
(List of Subdivisions)
MA. LUISA PARK PHASE V RR 8,000.00
Province : CEBU
Zone/Barangay : BUSAY Effectivity Dates 21-Dec-18

STREETS
A50 2,500.00
SUBDIVISIONS
EGGLING'S SUBD RR 7,250.00
GARDEN VILLE SUBD (GARDEN VILLE RR 7,250.00
SUBDIVISION)
HILLTOP SUBD RR 7,250.00
MARIA LUCIA ESTATE PARK PHASE VI PART RR 18,500.00
PHASE IX (VALLEY) RR 14,000.00
PHASE IX (HILLTOP) RR 18,500.00
PHASE IX (MIDLAND) RR 18,500.00
PLAZAVILLE RR 7,250.00
PROV. GOVERNMENT SUBD. RR 7,250.00
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRA RR 3,200.00
GRAJE-EGGLING'S RES RR 5,000.00
EGGLING'S-LAHUG RR 5,000.00
STO. NINO PBN VILLAGE (PLAZA HOUSING) RR 5,000.00

YUMPIL TOWER RC**
PARKING SLOT PS** -
CITY LIGHTS RC* 125,000.00
PS* 65,000.00
MARCO POLO CONDO RC* 125,000.00
PARKING SPACE PS* 65,000.00
NIVEL HILLSS TOWER RC* 95,000.00
CC* 105,000.00
PS* 65,000.00

CC 125,000.00
PS 65,000.00
* New Street/Condominiums/Townhouses
** Cancelled Project
Province : CEBU
Zone/Barangay : CAMBINOCOT Effectivity Dates 21-Dec-18

ALL AREAS RR 900.00
A50 390.00
Watershed A50 150.00
Province : CEBU
Zone/Barangay : CAPITOL SITE Effectivity Dates 21-Dec-18

STREETS
B RODRIGUEZS ST. WALINGWALING-FUENTE CR*
GUADALUPE RIVER-WALIN CR*
CAPITOL CEBU CY ZOO VILLALON RES-CCG RR 31,500.00
ESCARIO-VILLALON RES RR 31,500.00
CLAVANO ST ESCARIO ST-MONTALBAN RR 31,500.00
JUNC RD-CEBU CITY Z00 RR 31,500.00
(JUNC RD)
DON GIL GARCIA ST B RODRIGUEZ STREET CR*
DON GIL GARCIA EXT CR 65,000.00
DON J AVILA ST RODRIGUEZ-OSMENA CR*
OSMENA BLVD- CR 65,000.00
KAMPUTHAW BDRY
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR*
EAST CAPITOL SITE CR 65,000.00
F. RAMOS EXT MA CRISTINA ST CR 65,000.00
GEN MAXILOM ST OSMENA BLVD- CR 90,000.00
KAMPUTHAW BDRY
JUANA OSMENA ST MAXILOM-ABOITIZ CR 53,000.00
ABOITIZ-N ESCARIO CR 53,000.00
ESCARIO-JUNCTION ROAD RR 32,000.00
JUNCTION-CCGC RR 32,000.00
J LLORENTE ST WALINGWALING-OSMENA CR*
OSMENA BLVD-J OSMENA CR 57,500.00
M VELEZ EXT (MVELEZ ST) GUAD RVR-DON G GARCIA CR 50,000.00
MA CRISTINA ST (MP YAP) CR 57,500.00
MA CRISTINA EXT CR 57,500.00
MANUEL ZOSA ST (GOV ROSAS) CR 57,500.00
MIRASOL ST CR*
N ESCARIO ST. J OSMENA-G GARCIA CR 57,500.00
N. ESCARIO EXT CR*
N RAFOLS ST CR 57,500.00
ORCHID ST N ESCARIO-JASMIN CR*
P RODRIGUEZ CR*
PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 85,250.00
WALINGWALING CR*
CR 40,000.00
SUBDIVISIONS
CONDOMINIUMS
* jurisdiction of RD82-Cebu City - South
Province : CEBU
City/ Municipality : CEBU CITY D.O. No. 64-18
Zone/Barangay : CARRETA Effectivity Dates 21-Dec-18

STREETS
GENERAL MAXILOM AVENUE B-CATH CEM-MJ CUENCO CR 85,250.00
GENERAL MAXILOM AVENUE MJ CUENCO - P CANAL CR 85,250.00
MJ CUENCO AVENUE MAXILOM - C CREEK CR 85,250.00
CR 55,000.00
INTERIORS STREETS RR
SUBDIVISIONS
Province : CEBU
Zone/Barangay : CEBU PORT AREA Effectivity Dates 21-Dec-18

STREETS
1ST ST (3RD AVE EXT) CR 38,780.00
2ND ST (6TH AVE EXT) MJ CUENCO - P CANAL CR 38,780.00
3RD ST EAST (ROAD WEST 1) MAXILOM - C CREEK CR 38,780.00
3RD ST WEST (ROAD EAST 1) CR 38,780.00
4TH ST (ROAD 5) CR 38,780.00
5TH ST EAST (AD EAST 3) CR 38,780.00
5TH ST WEST (AD WEST 3) CR 38,780.00
6TH ST (3RD AVE) CR 38,780.00
BARANGAY ST (1ST ST) CR 38,780.00
CABAHUG ST (2ND ST) CR 38,780.00
CITY HALL CIVIC CENTER T. PADILLA ST CR 38,780.00
7TH ST (13TH ST) CR 38,780.00
S OSMENA JR. AVE. CR 42,000.00
2ND AVENUE CR 38,780.00
PORT CENTER AVE (10TH) CR 38,780.00
10TH ST (6TH ST) CR 38,780.00
SAN JOSE DELA MONTANA CR 52,020.00
LUDO MEM. PARK CR 38,780.00
QUEEN CITY GARDENS CR 44,625.00
BANGKA ST CR 38,780.00
BARKO ST CR 38,780.00
HUMABON AVENUE (4TH AVE) CR 41,780.00
INDEPENDENCIA ST (3RD ST) CR 48,125.00
KALIPAYAN ST (8TH ST) CR 48,125.00
LAPU LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OS CR 41,780.00
MIXED BALINTAWAK-MAG CR 44,000.00
LAPU LAPU LOOP (6TH AVE) CR 41,780.00
PEPSI ST (8TH AVE) CR 41,780.00
PORT AREAS QUEZON BLVD CR 48,125.00
ARELLANO BLVD (1ST AVE CR 48,100.00
1ST AVE (6TH AVE) CR 40,700.00
OSMENA JR. AVE CR 48,125.00
T. PADILLA EXT CR 39,050.00
PORT CENTER AVE (5TH AVE) CR 41,780.00
PORT CENTER AVE (10TH AVE) CR* 21,280.00
S. OSMENA JR AVE (2ND AVE) SUPERBLOCK CR 48,125.00
MIXED CR 41,780.00
SAN JOSE DELA MONTANA AVE CR 50,900.00
STP COURT (6TH AVE) CR 48,125.00
ALL OTHER STREETS CR 39,050.00

CIFC CONDO CC 78,540.00
PARKING SLOT CIFC CONDO PS 43,489.00
GALLERIA RESIDENCES RC** 92,000.00
CC** 107,000.00
PS** 51,450.00
CC 83,800.00
PS 42,000.00
* No zonal value (previous)
** New Street
Province : CEBU
Zone/Barangay : CENTRAL POB (PROPER) (STO NIEffectivity Dates 21-Dec-18

VICINITY CLASS
SUBDIVISION/CONDOMINIUM ZV/SQ.M.
STREETS
COLON ST OSMENA - JAKOSALEM CR 80,000
D JAKOSALEM ST. LEGASPI - OSMENA BLVD. CR 80,000
COLON - LEGASPI ST. CR 80,000
GONZALES ST MAGALLANES-MC BRIONES CR*
MC BRIONES-WHARF CR*
PRES OSMENA-WHARF CR*
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR*
LEGASPI ST COLON V GULLAS CR 80,000
V GULLAS-JAKOSALEM CR 80,000
JAKOSALEM-P BURGOS CR 80,000
LINCOLN ST PLARIDEL-F GONZALES CR*
MABINI V GULLAS-URDANETA CR 80,000
MAGALLANES ST V GULLAS-JAKOSALEM CR*
P LOPEZ-V GULLAS CR*
D JAKOSALEM-P BURGOS CR*
MC BRIONES ST PLARIDEL-F GONZALES CR*
F. GONZALES-MAGALLANE CR*
P BURGOS ST URDANETA-OSMENA BLVD CR 80,000
PRES OSMENA-WHARF CR*
URDANETA-WHARF CR**
V GULLAS-URDANETA CR 80,000
P GOMES ST JAKOSALEM-MABINI CR 80,000
P GULLAS ST J LUNA-J BORROMEO CR*
P LOPEZ ST COLON-BALINTAWAK CR*
BORROMEO-MAGALLANES CR*
BALINTAWAK-BORROMEO CR*
BALINTAWAK-MAGALLANE CR*
PLARIDEL EXT LEGASPI-P OSMENA BLVD CR 80,000
PLARIDEL ST OSMENA-MC BRIONES CR*
PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 80,000
V GULLAS-JAKOSALEM CR 80,000
V GULLAS-P BURGOS CR***
COLON-V GULLAS CR 80,000
V GULLAS ST LEGASPI-MABINI CR 80,000
OSMEÑA BLVD-LEGASPI
CR 80,000
(MAGALLANES)
ALL OTHER STREETS CR 70,000
RR*** 25,000
SUBDIVISIONS
CITY SAVINGS FINANCIAL PLAZA CC 100,000
PARKING SLOT CITY SAVINGS FINANCIAL PS 40,000
ALL OTHER CONDOMINIUMS RC 115,000
CC 127,500
PS 85,000
* Cancelled - Identified under RDO 082
** Vicinity - Urdaneta to Osmena Blvd
*** Vicinity - V. Gullas to D. Jakosalem to P. Burgos
**** New Street
Province : CEBU
Zone/Barangay : COGON CENTRAL Effectivity Dates 21-Dec-18

STREETS
D JAKOSALEM ST LANDON-GEN MAXILOM CR 52,500.00
R RAMOS ST MAXILOM-VILLANUEVA CR 68,500.00
F RAMOS ST PELAEZ-JUNQUERA CR* 57,500.00
VILLANUEVA-JAKOSALEM CR 57,500.00
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM ST CR 51,500.00
GEN MAXILOM AVE J OSMENA-JAKOSALEM ST CR 85,250.00
QUEENS ROAD CR* 77,750.00
GEN. JUNQUERA EXT CR 62,500.00
RR LANDON ST JUNQUERA-JAKOSALEM CR 57,500.00
V RANUDO ST F RAMOS-JAKOSALEM CR 50,000.00
RAMOS TOWER RC** 100,000.00
PARKING SLOT PS** 80,000.00
* Such vicinity per RDO justification cancelled
** New Street
Province : CEBU
Zone/Barangay : DAY-AS Effectivity Dates 21-Dec-18

VICINITY CLASS
STREETS
BONIFACIO ST JAKOSALEM-SIKATUNA CR 50,000
D JAKOSALEM F RAMOS-PDEL ROSARIO CR 50,000
P DEL ROSARIO-BONIFACI CR 50,000
IMUS ST JAKOSALEM-BRGY. T. PAD CR 55,000
SIKATUNA BONIFACIO-ZAPATERA BDY CR 50,000
T. PADILLA ST SIKATUNA ST-BRGY T. PAD CR 55,000
INTERIOR AREAS RR* 25,000
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : GUBA Effectivity Dates 21-Dec-18

STREETS
A50 760.00
interior A50 600.00
SUBDIVISIONS
Province : CEBU
Zone/Barangay : HIPODROMO Effectivity Dates 21-Dec-18

STREETS
CEBU BUSINESS PARK :
Streets within CBP under this Brgy: LOT NO. 2 RR 135,000.00
(Apo St, Ayala Road, Pescadores St, LOT NOS. 5-16 RR 135,000.00
Boracay Road, Sumilon Road, LOT NOS. 17-23 RR 135,000.00
Panglao Road, Panay Road, LOT NOS 25-27 RR 135,000.00
Samar Loop, Leyte Loop, LOT NOS. 24,28-32,& 34 RR 135,000.00
Camotes Loop). LOT 35-37 RR 135,000.00
LOT NOS 39-41 RR 135,000.00
LOT NOS 42-52 RR 135,000.00
LOT NO. 55 RR 135,000.00
LOT NOS 58, 60-64 RR 135,000.00
LOT NOS. 65-75 RR 135,000.00
ALL STREETS LOTS ABOVE CR 190,000.00
GEN. MAXILOM AVENUE CR 85,250.00
ACCESS ROAD TO AYALA MJ CUENCO AVENUE CR 75,000.00
ROAD TO HIPODROMO RR 32,000.00
CR 40,000.00

RR 27,000.00
SUBDIVISIONS
HIPODROMO VILLAGE ALL STREETS RR 28,000.00
CR 38,500.00
CONDOMINIUMS
PARK POINT RESIDENCES CONDO RC* 94,300.00
PS* 30,000.00
CALYX CONDO RC* 138,000.00
PS* 80,000.00
THE ALCOVES AYALA PREMIER RC* 152,000.00
CC* 160,000.00
PS* 80,000.00
AYALA LAND PREMIER 1016 CONDO RR* 170,000.00
CC* 180,000.00
PS* 80,000.00
CC 120,000.00
PC 70,000.00
INDUSTRIAL AREAS I 80,250.00
AGRICULTURAL AREAS AR* 10,000.00
* New Condominiums
Province : CEBU
Zone/Barangay : KALUBIHAN Effectivity Dates 21-Dec-18
STREET NAME /
VICINITY CLASS
SUBDIVISION/CONDOMINIUM
VICINITY CLASS
STREETS
SANCIANGKO ST OSMENA BLVD-GEN JUNQU CR 56,000
COLON ST OSMENA BLVD-GEN JUNQU CR 90,000
PRES. OSMENA BLVD V GULLAS ST-SANCIANGKO CR 90,000
PELAEZ ST COLON ST-SANCIANGKO S CR 90,000
GEN JUNQUERA ST COLON ST-SANCIANGKO S CR 90,000
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : KAMAGAYAN Effectivity Dates 21-Dec-18

VICINITY CLASS
STREETS
D JAKOSALEM ST P DEL ROSARIO-SANCIAN CR*
P DEL ROSARIO-BONIFACI CR 90,000
BONIFACIO-SANCIAGNGCO CR 90,000
DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALE CR 74,000
JUNQUERA ST P DEL ROSARIO-SANCIAN CR 95,000
P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 95,000
PRES OSMENA-JUNQUERA CR 95,000
PELAEZ ST CREED ALLEY CR 95,000
P DEL ROSARIO-SANCIANG CR 95,000
STA RITA ALLEY CREEK CR 95,000
PRES OSMENA BLVD P DEL ROSARIO-SANCIAN CR 115,000
SANCIANGKO ST OSMENA-JUNQUERA CR 113,000
JUNQUERA ST-D JAKOSAL CR 113,000
INTERIOR AREAS RR** 25,000
SUBDIVISIONS
NOTE. As per RDO's justification

* Vicinity - P. del Rosario to Bonifacio St. to Bonifacio to Sanciangco St.
** New Street
Province : CEBU
Zone/Barangay : KAMPUTHAW Effectivity Dates 21-Dec-18

STREETS
A MORALES ESCARIO -CS ROSAL CR 48,900.00
A TOJONG CS ROSAL- A REYES CR 49,250.00
ABANDONED ROAD RR 45,000.00
CR 48,900.00
ACACIA ST SAMPAGUITA RR 45,000.00
CR 48,900.00
ALONG MAGELLAN HOTEL LOT NOS 14 & 15 CR 75,000.00
LOT NO. 16 CR 75,000.00
LOT NOS 17 & 19 CR 75,000.00
LOT NOS 20-22 CR 75,000.00
LOT NOS 23-27 CR 75,000.00
LOT NOS 28-32 CR 75,000.00
ACCESS RD CEBU BUS. PARK CR 56,875.00
ACCESS RD TO AYALA CR 57,250.00
APITONG ST RR 30,375.00
ARCH REYES GORORDO-ESCARIO CR 75,000.00
CS ROSAL ST A. MORALES CR 47,250.00
CEBU BUSINESS PARK LOT NOS 1-13 CR 111,000.00
D JAKOSALEM ST GEN MAXILOM-GORORDO CR 59,000.00
DON JOSE AVILA ST CAPITOL SITE BDRY-MA C RR 47,025.00
TOJONG-ARCHBISHOP REY CR 52,975.00
RD-PERPETUAL SUC HOSPI CR 50,000.00
PERPETUAL HOSP-V ESCAR CR 50,000.00
DORIA SOLON PVT ROAD RR 23,500.00
CR 30,225.00
DR. L. TOJONG ST (TINDALO ST) RR 25,975.00
CR 32,000.00
ELIZABETH POND ST CR 45,700.00
ELIZABETH POND EXT CR 45,700.00
FATHER R. RHAMAN ST CR 48,188.00
GEN MAXILOM ST J OSMENA-JAKOSALEM CR 83,500.00
JAKOSALEM-GORORDO CR 83,500.00
ECHAVES-ROM CATH CEM CR 71,000.00
GONZALES PVT ROAD RR 27,000.00
GORORDO AVE N ESCARIO -G MAXILOM A CR 77,000.00
PADGET-N ESCARIO ST CR 72,500.00
(PADGET GEN)
JOSE R. REYES ST RR 47,000.00
JUANA OSMENA ST ABOITIZ -GEN MAXILOM CR 50,500.00
J OSMENA EXT-ESCARIO RR 46,500.00
CR 50,500.00
ESCARIO-ABOITIZ RR 46,500.00
CR 50,500.00
J OSMENA EXT-PUROK 8 RR 43,475.00
CR 47,475.00
Province : CEBU
Zone/Barangay : KAMPUTHAW (CONT.) Effectivity Dates 21-Dec-18
JUANA OSMENA EXT 1-4 RR 41,375.00

CR 45,375.00
KAMAGONG ST ARCH REYES AVE RR 43,475.00
CR 47,000.00
GUTIANUY ST CR 49,150.00
MA CRISTINA ST CR 47,475.00
MANALO ST PD-INC CHURCH CR 48,400.00
MARIPOSA ST RR 43,475.00
CR 47,000.00
MIDDLE (MEDDLE)ROAD CR 48,200.00
MOLAVE ST RR 43,200.00
CR 47,120.00
MONTALBAN SUBD RR 23,600.00
CR 30,375.00
NC ESCARIO ST J OSMENA -BRIDGE CR 54,500.00
ESCARIO BRIDGE-GORORD CR 53,750.00
GORORDO AVE- ARCH REY CR 48,500.00
NC ESCARIO EXT 1-3 RR 41,000.00
CR 45,375.00
QUEENS ROAD RR 45,000.00
CR 50,000.00
QUEENS ROAD EXT CR 50,000.00
R ABOITIZ J OSMENA -GEN MAXILOM CR 47,500.00
RR 42,850.00
RD TO MAGELLAN HOTEL CR 52,820.00
RD TO PERPETUAL SUC HOSP CR 49,270.00
ROAD TO PUROK PUROK 8-J OSMENA RR 42,840.00
CR 46,770.00
SANCIANGKO ST ESCARIO-GORORDO CR 59,262.50
SUNRISE ST RR 42,840.00
CR 46,770.00
UNCHUAN ST RR 42,840.00
CR 46,770.00
WALING-WALING RR 42,840.00

CR 25,000.00
SUBDIVISIONS / COMPOUNDS
ALU COMPOUND RR 31,875.00
CASING COMPOUND RR 30,000.00
Province : CEBU
Zone/Barangay : KAMPUTHAW (CONT.) Effectivity Dates 21-Dec-18
DIGNOS COMPOUND RR 32,250.00

GONZALES COMPOUND RR 32,000.00
GONZALES SUBD RR 29,750.00
MARTIEZ COMPOUND RR 30,375.00
CONDOMINIUMS
GOLDEN PEAK CONDO CC 80,000.00
PARKING SLOT GOLDEN PEAK PS 50,000.00
RICHMOND PLAZA CENTER CONDO RC 80,000.00
PARKING SLOT RICHMOND PLAZA CENTE PS 40,000.00
TRINITY PLAZA TOWER CONDO RC 80,000.00
PARKING SLOT TRINITY PLAZA TOWER C PS 40,000.00
SACRIS CONDOMINIUM RC 75,000.00
PARKING SLOT SACRIS CONDOMINIUM PS 40,000.00
WINDLAND TOWER I,II,III RC 61,000.00
PARKING SLOT WINDLAND TOWERS I,II,II PS 40,000.00
YALI CONDOMINIUM RC 61,000.00
PARKING SLOT YALI CONDOMINIUM PS 40,000.00
BASELINE RESIDENCES RR* 99,600
PARKING SLOT PS* 70,000
VISTA SUAREZ CONDO RR* 136,000
ST MARK CONDOTEL RC* 120,000
AVALON CONDO RR* 118,000
PARKING PS* 70,000
SOLINEA LAZULI TOWER RC* 106,000
PARKING SPACE PS* 70,000
GRAND ZENIA TOWER RC* 124,000
CC* 130,000
PARKING SPACE PS* 70,000
ALL OTHER CONDOMINIUM* RC 50,000

(small and medium, 7 storeys and below) CC 70,000
PC 25,000
ALL OTHER CONDOMINIUM** RC 100,000.00
(8 storeys and above) CC 120,000.00
PC 70,000.00
INDUSTRIAL AREAS I* 90,000.00
* New Street /condominium
Province : CEBU
Zone/Barangay : KASAMBAGAN Effectivity Dates 21-Dec-18

STREETS
ALMENDRAS ST RR 22,875.00
DIEGO SILANG ST RR 21,650.00
EDROS ST RR 21,650.00
F CABAHUG ST J LUNA-VILLA AURORA (J CR 48,500.00
LUNA-AYALA
J LUNA-VILLA AURORA RR 35,500.00
GOCHAN-POTVILLE RR 35,125.00
FIRST ST CR 22,000.00
SECOND ST RR 19,250.00
CR 25,750.00
THIRD ST RR 22,875.00
FOURTH ST RR 21,300.00
GO LAM DRIVE ST J LUNA-IPI CR 22,350.00
RR 15,850.00
JUAN LUNA AVE A REYES AVE-F CABAHUG CR 75,500.00
GOLDEN SUN DRIVE RR 21,650.00
NEW HOME DRIVE RR 21,687.50
CR 29,187.50
NEW FRONTIER ST RR 22,875.00
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PA RR 40,972.50
CR 52,472.50
PRES LAUREL ST PRES MAGSAYSAY RR 26,222.50
PRES OSMENA ST P ROXAS-P QUIRINO RR 24,250.00
PRES QUEZON ST P MAGSAYSAY-CABAHUG RR 24,250.00
PRES ROXAS GEN LIM- F CABAHUG RR 24,250.00
PRES AGUINALDO ST RR 24,250.00
PRES QUIRINO ST GEN LIM-F CABAHUG RR 24,250.00
PRES MAGSAYSAY ST RR 24,250.00
TANDANG SORA ST. RR 23,875.00
T. BERLIN ST RR 23,875.00
TRES BORCES PADRES EXT RR 23,875.00
TRES BORCES EXT RR 23,875.00
ALL OTHER STREETS RC 15,775.00

CR 22,312.50
SUBDIVISIONS
AGUSTINE COMPOUND RR 26,312.50
BAUHINIA SUBD RR 29,750.00
ESCANO SUBD RR 23,375.00
GARCIA SUBD RR 19,850.00
Province : CEBU
Zone/Barangay : KASAMBAGAN (CONT.) Effectivity Dates 21-Dec-18
GEN LIM F ROXAS-P QUIRINO RR 23,375.00

GENTLE BREEZE SUBD RR 22,500.00
GOV M CUENCO J LUNA-MAHIGA RIVER CR 80,000.00
GOLF COUNTRY CLUB CR 35,000.00
IPI COMPOUND CR 29,562.50
JARUCHEMIC COMPOUND RR 22,500.00
KATIPUNAN LBR CORP SUBD RR 15,812.50
CR 21,312.50
MARTINEZ SUBD RR 21,312.50
OUANO SUBD RR 17,875.00
CR 23,375.00
PANAGDAIT SUBD RR 12,312.50
CR 15,812.50
PARADISE VILLAGE RR 30,000.00
CR 33,750.00
PARAY SUBD RR 19,950.00
CR 23,437.50
POTVILLE SUBD RR 22,500.00
ROAD TO ST MICHAEL SUBD RR 24,750.00
ROAD TO VECO COMPOUND RR 19,250.00
CR 24,750.00
SAN MIGUEL CORP CMPD RR 19,250.00
CR 24,750.00
ST MICHAEL SUBD RR 19,062.50
CR 25,562.50
STA LUCIA SUBD RR 23,062.50
SY LIANCO COMPOUND RR 21,222.50
CR 26,222.50
VILLA AURORA SUBD RR 17,875.00
CR 23,375.00
YAP COMPOUND RR 24,750.00
ST. JOSEPH VILLAGE RR* 25,000.00
ROGA SUBD RR* 25,000.00
FAIRVIEW VILLAGE RR* 25,000.00
CONDOMINIUMS
EAST AURORA TOWER CONDO RC 92,000.00
PS 75,000.00
PDI CONDOMINIUM CC 105,000.00
PS 80,000.00
Province : CEBU
Zone/Barangay : KASAMBAGAN (CONT.) Effectivity Dates 21-Dec-18
ROYAL GARDEN RESIDENCES RC* 66,000.00

PS* 60,000.00
TWIN TOWER CONDOMINIUM RC* 100,000.00
PS* 70,000.00
ONE OASIS-CEBU INC. RC* 100,000.00
PS* 70,000.00
SAS CONDOMINIUM RC* 100,000.00
PS* 70,000.00

CC 120,000.00
PS 70,000.00
* New Street / subdivision / condominium
Province : CEBU
Zone/Barangay : LAHUG Effectivity Dates 21-Dec-18

STREETS
AMON TRADING PORT RR 27,250.00
ARCH REYES AVE CR 76,250.00
BUFFALO GOLF COURSE RR 27,250.00
CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR 22,750.00
BEVERLY HILLS-OPRA VILL CR 23,350.00
OPRA VILLE VILLA APAS RR 21,250.00
DON MARCELO REGNER ST RR 22,250.00
DON MODESTA SINGSON GAISANO ST RR 25,150.00
EDISON ST SALINAS DRIVE-STEPHEN RR 34,000.00
CR 40,500.00
FULTON ST RR 34,000.00
CR 40,500.00
GORORDO AVE SALINAS-PADGET CMPD CR 88,000.00
RR 75,000.00
JUANA ST RR 32,200.00
KAMAGONG ST RR 31,250.00
BBRC-ARCH REYES AVE CR 41,000.00
LA GUARDIA RR 42,500.00
CR 39,125.00
LA GUARDIA EXT RR 33,125.00
CR 38,750.00
MARCONI ST FULTON ST RR 33,125.00
CR 38,750.00
CR* 36,000.00
PC HILLS RR 26,250.00
PEACE VALLEY ROAD TO CAMP MARINA RR 21,600.00
RD TO BOY SCOUT CAMP RR 21,250.00
RD TO HOLY FAMILY RETREAT HOUSE RR 21,250.00
RD TO VILLAR RECORDING RR 21,250.00
ROAD TO BUSAY CEBU-PLAZA-SALINAS DR RR 26,875.00
CR 30,750.00
CEBU PLAZA-EGGLINGS RR 21,250.00
CR 27,500.00
RD TO GREEN VALLEY RR 21,000.00
ROSAL ST RR 20,300.00
SALINAS DRIVE JUNCTION GORORDO-BBR CR 100,000.00
RR 50,125.00
BBRC-ARC REYES AVE (BD CR 71,900.00
RR 59,500.00
IT PARK CR* 120,000.00
SALINAS DRIVE EXT JUNCTION GORORDO-DEA CR 66,500.00
RR 55,000.00
SUBDIVISIONS
BEVERLY GLEN SUBD RR 29,600.00
BEVERLY HILLS SUBD RR 33,500.00
Province : CEBU
Zone/Barangay : LAHUG(cont.) Effectivity Dates 21-Dec-18

ELISA VALLEY SUBD RR 21,600.00
GEMSVILLE SUBD RR 21,600.00
GOLDEN VALLEY SUBD/GOLDEN SUN VALLE RR 21,400.00
GOTIANUY SUBD RR 21,600.00
GRENVALLEY SUBD TO CAMP MARINA RR 21,600.00
MANUEL DY SUBD RR 21,600.00
OPRA VILLAGE RR 21,000.00
BC HOMES (PC HOMES) RR 21,600.00
PADGET COMPOUND ROAD RR 21,600.00
SANJER CASVILLE SUBD RR 22,875.00
SANSON SUBD RR 22,875.00
SENO SUBD RR 21,750.00
SUNSET SUBD RR 21,750.00
UNCHUAN SUBD RR 21,750.00
VILLALON SUBD RR 21,750.00
CONDOMINIUMS
CITY LIGHTS GARDEN TOWERS CONDO 1,2,3 &4 RC 108,000.00
PARKING SLOT CITY LIGHTS GARDEN PS 80,000.00
TOWERS CONDO
PARKING CITY CENTRAL CONDO RC 80,000.00
PARKING SLOT PARK CITY CENTRAL CON PS 70,000.00
PILAPIL TOWNHOMES CONDO RC 80,000.00
PARKINGSLOT PILAPIL TOWNHOMES CO PS 70,000.00
LA GUARDIA FLATS CONDO RR* 87,000.00
PARKING PS* 60,000.00
CALYX CENTER CEBU CONDO RR* 164,000.00
EDADES RESIDENCES RC* 114,000.00
PADGETT PLACE RC* 108,000.00
MIVESA GARDEN RESIDENCES RC* 90,000.00
32 SANSON RC* 145,000.00
AVENIR CONDO RC* 100,000.00
CC* 120,000.00
PS* 75,000.00
CC 100,000.00
PS 70,000.00
* New Street / subdivision / Condominium
Province : CEBU
Zone/Barangay : LOREGA SAN MIG Effectivity Dates 21-Dec-18

STREETS
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 43,000.00
MJ CUENCO AVE CR 43,000.00
GEN ECHAVEZ ST SAN MIGUEL-G ECHAVEZ S CR 52,637.50
GEN MAXILOM AVE ECHAVEZ-MJ CUENCO CR 48,000.00
GEN LOREGA ECHAVEZ-MJ CUENCO RR 40,000.00
M.J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 47,562.50
SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 62,500.00
CR 42,300.00
SUDIVISIONS
VILLA SUBDIVISION RR 35,062.50
CORTES SUBD RR 35,022.50
OTHER SUBDIVISIONS RR 36,000.00
Province : CEBU
Zone/Barangay : LUSARAN Effectivity Dates 21-Dec-18

A50 480.00
WATESHED A50 150.00
Province : : CEBU
City/Municipality : : CEBU CITY D.O. No. 64-18
Zone/Barangay : BARRIO LUZ Effectivity Dates 21-Dec-18

STREETS
ACCESS ROAD TO AYALA RR 55,000
CR 68,550
ARCH REYES AVE N ESCARIO-J LUNA AVE CR 77,300
CABANTAN ST ARCH REYES-NEW ERA RR 40,000
CR 55,000
CEBU BUSINESS PARK LOT NO 1 CR 155,000
LOT NOS 4-6 CR 155,000
Mindanao Avenue ROAD LOR NOS 2,3,5,7,&8 CR 155,000
Bohol St. LOT NO 9 CR 155,000
Siquijor St. LOT NOS 18-22 CR 164,600
Camotes Road LOT NOS 24-31 CR 164,600
LOT NO.34 CR 164,600
JUAN LUNA AVE ARCH REYES-NEW ERA CR 82,300

NEW ERA ST CABANTAN ST-J LUNA CR 49,000
ALL OTHER STREETS /UNNAMED STREETS RR 38,000
CR 42,800
ALL OTHER AREAS UNDER CMP/PROVINCIAL LOT /CITY LOT:
SITIO ZAPATERA CITY LOT RR/CR* 25,000
SITIO ABELLANA CITY LOT/ PROVINCIAL LO RR/CR* 25,000
SITIO CITY CENTRAL CITY LOT RR/CR* 25,000
SITIO STO. NINO I PROVINCIAL LOT RR/CR* 25,000
SITIO LUBI CMP RR/CR* 25,000
SITIO STA.CRUZ PROVINCIAL LOT RR/CR* 25,000
SITIO SAN VICENTE PROVINCIAL LOT RR/CR* 25,000
SITIO STO. NINO III PROVINCIAL LOT RR/CR* 25,000
SITIO SAMBAG PROVINCIAL LOT RR/CR* 25,000
SITIO NANGKA CMP RR/CR* 25,000
SITIO SAN ROQUE PROVINCIAL LOT RR/CR* 25,000
SITIO SAN ANTONIO PROVINCIAL LOT RR/CR* 25,000
SITIO STO. NINO II PROVINCIAL LOT RR/CR* 25,000
SITIO KALINAW PROVINCIAL LOT RR/CR* 25,000
SITIO MABUHAY CMP RR/CR* 25,000
SITIO NEW ERA PROVINCIAL LOT RR/CR* 25,000
SUBDIVISIONS
CONDOMINIUMS
PAG-IBIG WTC TOWER RC 152,000
PARKING SLOT PAG-BIG WTC-TOWER PS 50,000
AYALA LIFE ASS. INC.-CONDOMINIUM RC 152,000
PARKING SLOT AYALA LIFE ASS. INC. CO PS 50,000
KEPPEL TOWER BUILDING 152,000
PARKING SLOT 50,000
CC 120,000.00
PC 80,000.00
INDUSTRIAL AREAS I* 90,000.00

* New Street)
Province : CEBU
Zone/Barangay : MABINI Effectivity Dates 21-Dec-18

A50 480.00
Province : CEBU
Zone/Barangay : MABOLO (PROPER) Effectivity Dates 21-Dec-18

STREETS
ALMENDRAS ST F CABAHUG-SINDULAN RR 32,000.00
C CIMA ST OLD PHIL RAIL WAY RR 32,000.00
C BORCES ST JOAQUIN-JUAN LUNA RR 32,000.00
E LABUCAY ST TRES PADRES BORCES-GO RR 32,000.00
F CABAHUG J LUNA AVE RR 50,000.00
F MINA ST L TUDTUD-H JOAQUINO RR 32,000.00
J SENO MJ CUENCO RR 32,000.00
FLORES DE MAYO ST RR 32,000.00
FRANCSICO ARCILLA G TUDTUD-C MINA RR 32,000.00
FROILAN ARCILLA JUAN LUNA-V COLINA RR 32,000.00
GIL TUDTUD ST H JOAQUINO RR 32,000.00
GO SOTTO COMPLEX RR 60,000.00
GOCHAN ST/F GOCHAN ST CABAHUG -MJ CUENCO RR 32,000.00
GUIBILONDO ST L. TUDTUD-JUAN LUNA AV RR 32,000.00
H BORGONIA G. TUDTUD-CMINA ST RR 32,000.00
H JOAQUINO ST G. TUDTUD-CMINA ST RR 32,000.00
HOLY NAME ST MJ CUENCO AVE RR 32,000.00
J JOAQUINO ST E LUKABAY RR 32,000.00
POPE JOHN PAUL AVE. (JUAN LUNA AVE) F CABAHUG-C. PORT CR 76,250.00
L LIMBONG ST JUAN LUNA RR 32,000.00
L TUDTUD NEW ERA F MINA RR 32,000.00
M BORCES ST G TUDTUD-C MINA RR 32,000.00
M BORGONI ST BP BORCES-GOCHAN RR 32,000.00
MJ CUENCO AVE HIPODROMO-MANDAUE CR 75,200.00
(MJ CUENCO ACCESS TO AYALA) (ACCESS TO AYALA)
RR 63,700.00
MABONITES RR 32,000.00
NEW ERA ST L TUDTUD-J LUNA AVE RR 32,000.00
NEW FRONTIER S CABAHUG RR 32,000.00
OLD PHIL RAILWAY L TUDTUD-JLUNA AVE RR 32,000.00
S BORCES EXT RR 32,000.00
S BORCES ST MJ CUENCO RR 32,000.00
S CABAHUG ST JUAN LUNA-CASALS VILL RR 40,000.00
S OSMENA BLVD CR* 100,000.00
SAN ROQUE JUAN LUNA- RR 32,000.00
SINDULAN ST S CABAHUG-CASALS VILL RR 32,000.00
TRES PADRES BORCES CABAHUG- GOCHAN CMPD RR 32,000.00
V COLINA ST RR 32,000.00
CR 48,000.00
Province : CEBU
Zone/Barangay : MABOLO (PROPER)(cont.) Effectivity Dates 21-Dec-18

SUBDIVISIONS
CASALS VILLAGES ALL LOTS WITH SUBD RR 38,400.00
COROMINA SUBD GILL TUDTUD RR 32,000.00
GETTY OIL COMPOUND RR 32,000.00
GOCHAN SUBD TRES PADRES-GOCHAN EX RR 32,000.00
GOCHAN COMPOUND ROAD MJ CUENCO CR 32,000.00
RR 28,000.00
TENASAS SUBD RR 32,000.00
CONDOMINIUMS
CEBU HOLDING CENTER CC 105,000.00
ALL ASIA PROPERTIES CONDO CC 105,000.00
PARK TOWER CONDOMINIUM I & II CC 105,000.00
FIRST ABACUS FINANCIAL TOWER CONDO CC 105,000.00
CEBU FINANCIAL TOWER CC 105,000.00
MONTE DE PEIDAD CONDOMINIUM CC 105,000.00
CEBU BUSINESS CENTER CC 135,000.00
PS 90,000.00
CALIX RESIDENCES RC* 138,000.00
PS* 80,000.00
SUN VIDA TOWER RR* 91,500.00
NIVIERA FRENCH CONDO RR* 90,000.00
CC* 105,000.00
ONE OASIS CONDO PHASE 2 BLDG. 4 RC* 94,250.00
PS* 65,000.00
PERSIMON RESIDENCES RC* 100,000.00
CC* 120,000.00
PS* 70,000.00
CC 120,000.00
PS 70,000.00
INDUSTRIAL AREAS I 90,000.00

* New Street / SUBDIVISION / CONDOMINIUM
Province : CEBU
Zone/Barangay : MALUBOG Effectivity Dates 21-Dec-18

STREETS
ALMENDRAS ST SITIO TINGUB-BRGY BABA RR 3,300.00
E. OSMENA SR. AVE BRGY. BUSAY SITIO TING RR 3,300.00
KAN-IRAG SPORTS COMPLEX RR 5,100.00
TOPS RR 5,500.00

A50 1,200.00
WATERSHED WATERSHED A50 650.00
SUBDIVISIONS
ALL SUBDIVISIONS RR 11,100.00
Province : CEBU
Zone/Barangay : PARIAN Effectivity Dates 21-Dec-18
STREET NAME /
VICINITY CLASS 4th REVISION
ZV/SQ.M.
STREETS
A BONIFACIO JAKOSALEM - A MABINI CR 52,000
A MABINI ST BONIFACIO- V GULLAS CR 58,000
V GULLAS-BONIFACIO CR 58,000
SULETA ST - V GULLAS CR 58,000
COLON ST JUNQUERA- D JAKOSALEM CR 80,000
D JAKOSALEM-MABINI CR 80,000
D JAKOSALEM ST COLON-V GULLAS CR 66,400
A BONIFACIO-COLON ST CR 59,000
ESPANA ST JAKOSALEM-SIKATUNA CR 51,500
GEN JUNQUERA ST SANCIANGKO-COLON CR 80,800
IBARRA ST BONIFACIO-ESPANA CR 49,000
ISAGANI ST IBARRA-A MABINI CR 48,000
SANCIANGKO ST ESCANO-JUNQUERA CR 58,000
JUNQUERA- D JAKOSALEM CR 58,000
SIKATUNA BONIFACIO-MABINI CR 51,500
SIMOUN ST JAKOSALEM-IBARRA CR 48,000
SUDLON ST ESPANA-COLON CR 51,500
V GULLAS JAKOSALEM- A MABINI CR 66,400
ALL OTHERS CR 48,000
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : PARIL Effectivity Dates 21-Dec-18

A50 480.00
Province : CEBU
Zone/Barangay : PIT-OS Effectivity Dates 21-Dec-18

STREETS
PIT-OS PROPER RR 5,850.00
BDRY OF BRGY BACAYAN- RR 4,500.00
BGYRD
WITHIN BINALIW
JUNC-SITIO
JUNC-SITIO RR 4,050.00
KABANGAHAN
KABANGAHAN, BGY RR 4,050.00
SITIO KABANGHAN BINALIW P LUPA
W/IN JUNCTION RR 4,500.00
SUBDIVISIONS
MIRAMONTE SUBDIVISION RR 10,000.00
RIVERDALE SUBD. (FORMERLY BELFONT RR 10,500.00
SUB. / BETTANY SUBD)
VILLA DEL RIO II SUBD RR 11,000.00
LESSANDRA TALAMBAN SUBD. (CAMELLA) RR** 12,000.00
METROPOLIS SUBDIVISION RR** 12,000.00
SUNNYMEDE SUBDIVISION RR** 12,000.00
PRIVEYA HILLS BACAYAN RR** 20,000.00
88 SUMMERBRIDGE SUBDIVISION RR** 12,000.00
STA. LUISA HOMES RR** 12,000.00
RIVERSIDE VILLAGE RR** 12,000.00
UPPER SITE HOMEOWNERS ASSOCIATION RR** 6,000.00
URBANVILLE HOMEOWNERS ASSOCIATION RR** 6,000.00
CONDOMINIUMS
VILLA DEL RIO COMM-RES CONDO RC 80,000.00
PARKING SLOT VILLA DEL RIO COMM- PS 70,000.00
RES CONDO
CC 97,500.00
PS 75,000.00

* New Street / subdivision
Province : CEBU
Zone/Barangay : PONG-OL, SIBUG Effectivity Dates 21-Dec-18

STREETS
CEBU GOLF POLO CLUB A50 1,900.00
ALL OTHER AREAS (ALL OTHER STREETS) RR 987.50
A50 800.00
A50 650.00
SUBDIVISIONS
ALL SOCIALIZED HOUSING RR 525.00
CONDOMINIUMS/TOWNHOUSES
Province : CEBU
Zone/Barangay : PULANG BATO Effectivity Dates 21-Dec-18

STREETS
A50 540.00
SUBDIVISIONS
GREENWOOD SUBDIVISION RR 10,750.00
METRO POLIS SUBD. RR 11,850.00
LESSANDRA TALAMBAN SUBD. RR* 12,000.00
RIVERDALE SUBD. RR* 12,000.00
RED BARK TREASURES DEV. CORP. RR* 12,000.00
AGRO MACRO DEV. CORP (RESTONE RR* 12,000.00
VILLAGE)
* New Street / Subdivision
Province : CEBU
Zone/Barangay : SAN ANTONIO (P Effectivity Dates 21-Dec-18
STREET NAME /
ZV/SQ.M.
STREETS
D JAKOSALEM LANDON-P DEL ROSARIO CR 65,500
DON PEDRO CUI ST LANDON-P DEL ROSARIO CR 54,000
JUNQUERA ST RR LANDON-P DEL ROSAR CR 65,500
JUNQUERA EXT JUNQUERA ST-RR LANDON CR 65,500
P DEL ROSARIO ST OSMENA-JUNQUERA CR 85,800
JUNQUERA-JAKOSALEM CR 80,800
PELAEZ ST LANDON-P DEL ROSARIO CR 65,500
PRES OSMENA BLVD LANDON-P DEL ROSARIO CR 100,000
RR LANDON SPL QUALIFICATION CR 65,500
SPL QUALIFICATION LOTS ALONG UNNAMED ST CR 64,000
ALL OTHER STREETS RR 27,500
CR 54,000
SUBDIVISIONS
* New Street
Province : CEBU
City/Municipality : Cebu City D.O. No. 64-18
Zone/Barangay : SAN JOSE Effectivity Dates 21-Dec-18

STREETS
ROAD TO LORENZA (LOREGA) BORCES PUROK III RR 7,200.00
ROAD TO LORENZA (LOREGA) BORCES PUROK IV RR 7,200.00
ROAD TO CITE PUROK III RR 5,025.00
ROAD TO BUTUANON RIVER PUROK I RR 7,200.00
ROAD TO BUTUANON RIVER ARYVILLE SUBD. ( PUROK I RR 12,000.00
ALL OTHER STREETS ALONG BULBO-PULANG BA RR 3,600.00

A50**
SUBDIVISIONS
MARYVILLE HEIGHTS RR* 15,000.00
KAHAYAHAY 1 SUBD. PUROK V RR 9,600.00
MARIVILLE SUBD. RD TO BUTUANON RIVER RR 16,300.00
RIDGEDALE SUBD. SUNNY HILLS SUBD. ( PURO RR 9,150.00
VILLA SAN JOSE SUBD. RR 10,500.00
KAHAYAHAY 2 SUBD. PUROK I RR* 15,000.00
NORTH BELLEZAS SUBDIVISION PUROK I RR* 20,000.00
RED STONE VILLAGE PUROK V RR* 10,000.00
BOTANIKA VILLAGE PUROK I RR* 25,000.00
PRISTINE GROOVE RESIDENCES PUROK III RR* 25,000.00
ROSE CREST RESIDENCES PUROK I RR* 25,000.00
ST. MICHAEL HOMEOWNERS ASSOC. RR* 6,000.00
ALL OTHER SUBD. RR 8,600.00

***FOR FUTURE DEVELOPMENT PURPOSES

M. LHUILLIER GROUP OF COMP. LAND RR* 20,000.00
DEVT.
PACIFIC GLORYWELL SUBDIVISION RR* 30,000.00
M. LHUILLER RELOCATION SITE RR* 6,000.00
***NOTE: Per verification with the Barangay representative and City Assesor's Report, no more
Agricultural classification in the area.
* New Street / Subdivision
Province : CEBU
Zone/Barangay : SAN ROQUE Effectivity Dates 21-Dec-18
STREET NAME /
ZV/SQ.M.
STREETS
A MABINI ST ZULUETA-F (A) URDANETA CR 51,100
ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 43,000
GOMEZ ST CR 51,100
OSMENA BLVD (J LUNA ST) P BURGOS ST- M.J. CUENC CR 73,000
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 56,675
LAPULAPU STREET MAGALLANES-QUEZON BL CR*
V GULLAS-LEGASPI CR 73,000
LOT 7488-V GULLAS ST CR 51,100
LEGPASI-OSMENA BLVD. CR 73,000
(LEGASPI-MAGALLANES) CR
LEGASPI ST P BURGOS ST-M.J. CUENC CR 73,000
LEGASPI EXT M J CUENCO-QUEZON BLV CR 78,750
LOGARTA EXT A-F (A) URDANETA CR 51,100
M C BRIONES ST M J CUENCO AVE-LEGASPI CR 73,000
M J CUENCO CR 73,000
ML QUEZON BLVD M J CUENCO AVE-ESTERO CR 73,000
(BURGOS-EST PARIAN) CR
MAGALLANES ST P BURGOS-MJ CUENCO CR*
P BURGOS ST OSMENA BLVD-URDANETA CR 73,000
(QUEZON BLVD-URDANETA CR
URDANETA ST-V GULLAS CR 73,000
S. OSMENA JR.-QUEZON B CR 84,500
PEIR 2 ROAD S. OSMENA JR.-QUEZON B CR 58,400
R PALMA ST MJ CUENCO-QUEZON BLVD CR 52,250
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 84,500
URDANETA ST P BURGOS-MJ CUENCO CR 58,400
V GULLAS ST A MABINI-MJ CUENCO AVE CR 63,200
ZULUETA ST MABINI-MJ CUENCO AVE CR 49,950
ALL OTHER ST. CR 40,437
INTERIOR AREAS RR** 25,000
SUBDIVISIONS
NOTE:
As per RDO's Justification
* Cancelled - identified under RDO 082
** New Street
Province : CEBU
Zone/Barangay : SIRAO Effectivity Dates 21-Dec-18

STREETS
CEBU GOLF & POLO CLUB RR 2,500.00
KAN-IRG PARK (KANG IRAG PARK) A50 2,900.00
-
ALL OTHER AREAS (ALL OTHER STREETS) RR 2,750.00

A50 1,400.00
SUBDIVISIONS
Province : CEBU
Zone/Barangay : STA. CRUZ Effectivity Dates 21-Dec-18

STREETS
ARLINGTON POND A POND ST-F RAMOS CR* 45,600.00
OSMENA BLVD-F RAMOS CR 50,600.00
A VILLANUEVA ST F. RAMOS ST CR 44,000.00
GEN. MAXILOM AVE F. RAMOS - F. OSMENA CR 94,000.00
F RAMOS ST PELAES-JUNQUERA CR 53,100.00
GEN. MAXILOM-PELAEZ ST CR 53,100.00
JUNQUERA ST RAMOS- RR LANDON CR 53,100.00
PELAEZ EXT VILLANUEVA-RR LANDON CR 49,000.00
PRES OSMENA BLVD A POND-RR LANDON CR 59,000.00
F. OSMENA RTD-A POND S CR 85,000.00
RR LANDON ST OSMENA-JUNQUERA CR 52,000.00
V RANUDO ST F RAMOS ST CR 49,000.00
ONE CKS TOWER CONDOMINIUM CR 80,000.00
PARKING SLOT ONE CKS TOWER CONDOM PS 47,500.00
OSMENA TOWER CONDOMINIUM CC 70,000.00
PARKING SLOT OSMENA TOWER CONDOM PS 52,500.00
CC 120,000.00
PS 80,000.00
FUENTE TOWER 3 RC** 90,000.00
CC** 105,000.00
* Vicinity - Osmina Blvd to F. Ramos St.
** New Street/condominiums/townhouses
Province : CEBU
Zone/Barangay : TALAMBAN Effectivity Dates 21-Dec-18

STREETS
A BORBAJO ST ROAD TO CANDUMAN RR 17,500.00
EL DORADO II RR 22,500.00
HIGHWAY II ROAD TO KAUSWAGAN RR 11,000.00
HIGHWAY 77 RR 11,250.00
ROAD TO TALAMBAN BUTUANON-TALAMBAN PR RR 19,500.00
CR 47,100.00
USC-MCWD (USC- RR 19,500.00
BUTUANON BRIDGE)
CR 47,100.00
CABANGCALAN RD- RR 19,500.00
BUTUANON BRIDGE
(TALAMBAN-CABNGCALAN)
CABANGCALAN RD- CR 47,100.00
BUTUANON BRIDGE
TALAMBAN PROP-TIGBAO RR 22,100.00
CR 42,500.00
BUTUANON BR- CANDUMA RR*
BORBAJO ST (BARBAJO RR 16,500.00
ST)-CANDUMAN
CR 42,000.00
MCWD-CABANGCALAN RD CR 47,100.00
RR 19,500.00
MAHOGANY GROVE TINTAY MARKET RR 20,000.00
ROAD TO KAUSWAGAN FR JUNC TALAMBAN RR 18,250.00
CR 43,625.00
TAC-AN ST TO METAPHIL RR** 15,000.00
I** 20,000.00
CR 30,000.00
SUBDIVISIONS
MARYVILLE SUBD RR 20,000.00
NASHVILLE SUBD RR 20,000.00
NORTH TOWN HOMES SUBD RR 34,300.00
SILVER HILLS SUBD RR 25,000.00
ST ANTHONY SUBD RR 20,000.00
SUNNY HILLS PHASE 1 RR 25,000.00
SUNNY
SUNNY HILLS
HILLS SUBD
SUBD PHASE
PHASE II
IICARMEL RR 25,000.00
DRIVE SUBDIPI SUBDALL OTHER RR 25,000.00
IPI
SUBDIVISIONALL OTHER STREETS RR 20,000.00

ALL OTHER TOWNHOUSES RR** 18,600.00
* Cancelled - duplication as per RDO's justification
** New Street
Province : CEBU
Zone/Barangay : TAPTAP Effectivity Dates 21-Dec-18

STREETS
A50 950.00
interior A50 650.00
SUBDIVISIONS
Province : CEBU
Zone/Barangay : TEJERO (VILLA Effectivity Dates 21-Dec-18
STREET NAME /
4th REVISION
VICINITY CLASS ZV/SQ.M.
STREETS
GEN. MAXILOM CR 76,500.00
J VILLAGONZALO M.J. CUENCO-S OSMENA J CR 46,200.00
MC ARTHUR BLVD CR 77,500.00
MJ CUENCO AVE GE MAXILOM- EST TEJERO CR 71,500.00
MARCOS MORELOS ST CR 46,200.00
PGA CANAL 10TH ST MAXILOM-T PADILLA CR 46,200.00
REGINO MERCADO MJ CUENCO-U ALVIOLA CR 46,200.00
S OSMENA JR BLVD EST TEJERO-T PADILLA EX CR 66,900.00
T PADILLA EXT PEA CANAL - S OSMENA J CR 66,900.00
T PADILLA ST M J CUENCO-PGA CANAL CR 52,500.00
ULDARICO ALVIOLA CR 46,200.00
VILLA ABUNO VILLA GONZALO-TEJERO CR 46,200.00
VILLA GONZALO ST. MJ CUENCO MC ARTHUR CR 46,200.00
ALONG UNNAMED ROAD CR 46,200.00
Province : CEBU
Zone/Barangay : TINAGO Effectivity Dates 21-Dec-18
STREET NAME /
ZV/SQ.M.
STREETS
A. BONIFACIO ST. MABINI-MJ CUENCO CR 45,000
ALL LOTS ALLEY CUENCO B BAYAN SOTTO CR 41,500
ARELLANO BLVD ESTERO TINAGO-PARIAN CR 49,500
BAGUMBAYAN MJ CUENCO-V SOTTO CR 41,500
BALESTEROS BONIFACIO-L JAENA CR 41,500
CJ QUIZON ST. BAGUMBAYAN-OSMENA CR 41,500
CALERO ST. MJ CUENCO AVE CR 38,600
LOPEZ JAENA ST. MABINI-MJ CUENCO CR 45,000
MC ARTHUR BLVD EST. TEJERO-EST PARIAN CR 54,000
MJ CUENCO AVE. ESTERO TEJERO-TINAGO CR 54,000
MABINI ST. BONIFACIO-ZULUETA CR 45,000
QUEZON BLVD. ESTERO TEJERO-PARIAN CR 49,500
S OSMENA JR BLVD EST TINAGO-EST PARIAN CR 49,500
V SOTTO AVE. MJ CUENCO-QUEZON BLVD CR 49,500
VILLA ABUNO ST S OSMENA JR.-ARELLANO CR 41,500
ZULUETA ST MABINI-MJ CUENCO CR 46,000
ALL OTHER STREETS ALONG UNNAMED RD CR 38,600
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : T. PADILLA Effectivity Dates 21-Dec-18

STREETS
BONIFACIO SIKATUNA-MABINI CR 50,000.00
F. VILLA LAHUG CREEK-MJ CUENCO CR 47,500.00
GEN LOREGA MJ CUENCO AVE CR 47,500.00
MJ CUENCO AVE LOREGA-ESTERO TEJERO CR 54,500.00
GEN LOREGA-MJ CUENCO CR 47,500.00
OLD PHIL RAILWAY (IMUS ST) LAHUG CREEK-G LOREGA CR 47,500.00
SIKATUNA T PADILLA-BONIFACIO CR 49,500.00
T VILLA PRIVATE ROAD F VILL-MJ CUENCO CR 40,500.00
T PADILLA SIKATUNA-LAHUG CREEK CR 45,500.00
LAHUG CREEK-MJ CUENCO CR 47,500.00
ALL OTHER STREETS ALONG UNNAMED RD CR 35,000.00
Province : CEBU
Zone/Barangay : ZAPATERA (LIBO Effectivity Dates 21-Dec-18
4th REVISION
STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY CLASS ZV/SQ.M.
STREETS
ALCOHOL ST SIKATUNA-LAHUG CREEK RR 45,000.00
NEAR ZAPATERA ELEM SC CR 52,500.00
BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR 45,000.00
BENEDICTO ST JAKOSALEM-LAHUG CREEK RR 45,000.00
CR 52,500.00
CREEK SIDE ST BDRY ZAPATERA ELEM SC RR 45,000.00
CR 52,500.00
D. JAKOSALEM ST GEN. MAXILOM-F RAMOS CR 62,500.00
GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR 52,500.00
GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR 74,500.00
OLD ROAD JAKOSALEM - SAN JOSE ST RR 55,000.00
CR 62,500.00
RAHMANN ST (SAN JOSE ST) GEN. MAXILOM-SIKATUNA CR 75,000.00
SEPULVEDA ST FR ABANDONECIA- SIKAT CR 52,500.00
SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 52,500.00

CR 52,500.00
CONDOMINIUMS
NATIVIDAD CENTRUM I & II RC 60,000.00
PARKING SLOT NATIVIDAD CENTRUM I & I PS 25,000.00

CC 120,000.00
PS 80,000.00
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONALVALUE OF REAL PROPERTIES FOR
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 CONDITIONS SHALL BE USED; AND
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL
PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR
CONDITIONS SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY
a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/

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

BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF
ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND
THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER
LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL
VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

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

AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT
AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED
AS AN APD AND SHALL TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND
DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL
PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE
AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST
TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED
DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE

AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE
COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2.) THE FAIR MARKET VALUE
AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR,
WHICHEVER IS HIGHER.
F REAL PROPERTIES IN
HE JURISDICTION OF
NAL REVENUE TAX
on and Inclusion (TRAIN) Law,

ommissioner to divide the
erties located in each zone or
onal values of real properties

Office No. 81-Cebu City North,
for the purpose. This Order
f computing any internal
fair market value as shown

deration as shown in the duly
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port, no more
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i.e. LATEST
NG ESTATE
Republic of the Philippines
BUREAU OF INTERNAL REVENUE
DEPARTMENT ORDER NO. 36-07

July 3, 2007
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN CEBU CITY UNDER THE JURISDICTION OF
REVENUE DISTRICT OFFICE NO. 81 (CEBU CITY NORTH) 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 zonal
values of real properties (3rd Revision) within the jurisdiction of Revenue District Office No. 8 - Cebu
North, Revenue Region No. 13 - Cebu City after public hearing was conducted on December 8,
2005 for the purpose. This Order is issued to implement the revised zonal values of properties for
purposes of computing any internal revenue tax due on sale/transfer or any other disposition of real
properties.
The zonal values establishes herein shall apply provided the same is higher than (1) the fair
market value as shown in the schedule of values of the provincial or city assessor and (2) the gross
selling price/consideration as shown in the duly notarized document of sale or transfer of real property.
This Order shall take effect immediately.
(signed)
MARGARITO B. TEVES
RECOMMENDED BY:
(signed)
LILIAN B. HEFTI
OIC-Commissioner of Internal Revenue
Page 79
DEFINITION OF TERMS




CODE CLASSIFICATION CODE CLASSIFICATION
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/Rawland 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 80
RDO NO. 81 CEBU CITY - NORTH
CITY/MUNICIPALITY: CEBU CITY

D.O. No. 36-07
BARANGAY: ADLAWON Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CLASSI- 3RD REV
STREET/SUBDIVISION VICINITY FICATION ZV/SQM.
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 450.00
A50 160.00
WATERSHED A50 50.00
BARANGAY: AGSUNGOT
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CLASSI- 3RD REVISION
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 450.00
A50 160.00
WATERSHED A50 50.00
BARANGAY: APAS
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
EDISON ST SALINAS DRIVE-STEPHENSON RR *
CR *
FIRST ST LAPU-LAPU ST RR 7,000.00
FULTON ST RR *
CR *
GOV. CUENCO AVE JUAN LUNA - MAHIGA BRIDGE CR 20,000.00
RR 10,000.00
LA GUARDIA RR *
CR *
LA GUARDIA EXT RR *
CR *
MARCONI ST FULTON STREET RR *
CR *
PC HILLS RR *
ROAD TO BUSAY SALINAS-CEBU PLAZA RR *
CR *
ROAD TO BUSAY CEBU PLAZA-EGGLINGS RR *
CR *
ROAD TO CMP LAPULAPU RR 7,000.00
CR 8,400.00
NOTE: * - Located in Brgy Lahug as per RDO's justification
Page 81
D.O. No. 36-07
BARANGAY: APAS (CONT.) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
SALINAS DRIVE RR *
CR *
SALINAS DRIVE EXT RR *
CR *
CR 6,000.00
CR 6,000.00
ST. LAURENCE ST RR 5,000.00
CR 6,000.00
ST. LAURENCE EXT SITIO UCMA - ECIMHA RR 6,000.00
STEPHENSON ST RR 5,000.00
CR 6,000.00
1ST ST RR 5,000.00
CR 6,000.00
2ND ST RR 6,000.00
3RD ST RR 6,000.00
4TH ST RR 6,500.00
CR 6,000.00
NOTE: * - Located in Brgy Lahug as per RDO's justification
Page 82
D.O. No. 36-07
BARANGAY: BABAG Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
LAHUG TAWAGAN ROAD RR 1,300.00
MALUBOG HIGHWAY RR 1,300.00
BABAG I BUSAY ROAD RR 1,600.00
BABAG II BUSAY ROAD - BANILAD RR 1,600.00
BONBON ROAD NAWNAWAN RR 850.00
MALUBOG NEAR SCHOOL SITE RR 1,650.00
ALL OTHER AREAS (ALL OTHER STREW/IN BRGY PROPER RR 1,200.00
A50 160.00
WATERSHED A50 50.00
BARANGAY: BACAYAN
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ADERAN VILLAGE RR 3,050.00
ALONG PROV'L RD TIGBAO BR-BDRY BRGY PIT- RR 4,100.00
ASGROW COUNTRY ESTATE RR 2,500.00
HIDDEN VIEW SUBD I RR 3,000.00
HIDDEN VIEW SUBD II RR 3,000.00
RD - HIDDEN VIEW & JOYVILLE SUBD RR 3,250.00
JOYVILLE SUBD RR 3,500.00
LIGAYA HOMES SUBD RR 4,000.00
PRISTINA NORTH SUBDIVISION RR 7,600.00
VILLA DEL RIO SUBD RR 4,500.00
VILLA LEYSON SUBD. RR 3,500.00
ALL OTHER AREAS (ALL OTHER STREETS) RR 2,100.00
A50 1,400.00
RESOURCES RESIDENTIAL CONDO RC 20,000.00
PARKING SLOT RESOURCES RESIDENTIAL CONDO PS 5,000.00
CC 17,000.00
PS 5,000.00
Page 83
D.O. No. 36-07
BARANGAY: BANILAD Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
A BONIFACIO ST GOV. CUENCO AVE-MANDAUE BDR CR 12,000.00
(TALAMBAN-MANDAUE CY)
GOV. CUENCO AVE-MANDAUE BDR RR 8,000.00
EL DORADO VILL/DORADO I VILL RR 7,750.00
GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 15,500.00
M LUISA P1 P ANANIAL RR 8,000.00
M LUISA P1 P MIGUEL RR 8,000.00
M LUISA P2 P MARIANO RR 8,000.00
M LUISA P2 P DON SERGIO RR 8,000.00
M LUISA ESTATE PARK PH VIII HILLTOP RR 8,000.00
VALLEY RR 6,000.00
CLIFF RR 4,000.00
M LUISA ESTATE PARK PH IX HILLTOP RR 8,000.00
VALLEY RR 6,000.00
M LUISA ESTATE PARK PH X HILLTOP RR 8,000.00
VALLEY RR 6,000.00
M LUISA ESTATE PARK PH XI VALLEY RR 6,000.00
CLIFF RR 4,000.00
ROAD M LUISA EST PARK RR 13,000.00
THE CREST EXECUTIVE PENTHOUSE CONDO RC 30,000.00
PARKING SLOT THE CREST EXEC PENTHOUSE CON PS 12,000.00
CC 17,000.00
PS 5,000.00
Page 84
D.O. No. 36-07
BARANGAY: BINALIW Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
SAN LORENZO SUBD RR 3,500.00
WOODLANDS SUBD. RR 3,500.00
ALL AREAS RR 550.00
A50 160.00
BARANGAY: BUDLA-AN
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
MA. LUISA PARK PHASE V RR 5,000.00
ROAD TO BUDLAAN ELEM SCH. - BOUNDARY A50 500.00
SITIO KANGMAYA RR 700.00
A50 500.00
SITIO TAC-AN TO BUDLAAN ELEM SCHOOL RR 1,200.00
ALL SOCIALIZED HOUSING SUBD RR 1,300.00
ALL OTHER AREAS (ALL OTHER STREETS) A50 500.00
BARANGAY: BUSAY
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR 3,000.00
MA LUISA ESTATE PARK PHASE VI PART RR 8,000.00
PHASE IX (VALLEY) RR 6,000.00
PHASE IX (HILLTOP) RR 8,000.00
PHASE IX (MIDLAND) RR 8,000.00
PROV GOVERNMENT SUBD. RR 3,000.00
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR 1,200.00
GRAJE-EGGLING'S RES RR 2,000.00
EGGLING'S-LAHUG RR 2,000.00
A50 900.00
YUMPIL TOWER RC 20,000.00
PARKING SLOT YUMPIL TOWER PS 4,000.00
CC 17,000.00
PS 5,000.00
Page 85
D.O. No. 36-07
BARANGAY: CAMBINOCOT Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 300.00
A50 130.00
WATERSHED A50 50.00
BARANGAY: CAPITOL SITE

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR *
GUADALUPE RIVER-WALING ST CR *
CLAVANO ST ESCARIO ST-MONTALBAN SUBD RR 8,000.00
JUNC RD-CEBU CITY ZOO (JUNC R RR 8,000.00
DON GIL GARCIA ST B RODRIGUEZ STREET CR *
DON J AVILA ST RODRIGUEZ-OSMENA CR *
OSMENA BLVD-KAMPUTHAW BDRY CR 10,000.00
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR *
F RAMOS EXT MA. CRISTINA ST CR 10,000.00
GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 23,500.00
J LLORENTE ST WALING-WALING - OSMENA CR *
OSMENA BLVD-J. OSMENA CR 15,000.00
M VELEZ EXT (M VELEZ ST) GUAD RVR-DON G GARCIA CR 10,000.00
MA CRISTINA ST (MP YAP) CR 15,000.00
MANUEL ZOSA ST (GOV ROSAS) CR 15,000.00
MIRASOL ST CR *
N. ESCARIO ST J OSMENA- G GARCIA CR 15,000.00
N. ESCARIO EXT CR *
N.RAFOLS ST CR 15,000.00
ORCHID ST N ESCARIO-JASMIN CR *
P RODRIGUEZ CR *
WALINGWALING CR *
CR 10,000.00
NOTE: * - Cancelled - identified under RDO 82 as per RDO's justification
Page 86
D.O. No. 36-07
BARANGAY: CARRETA Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR 11,850.00
GEN MAXILOM AVE MJ CUENCO-P CANAL CR 11,850.00
MJ CUENCO AVE MAXILOM-C CREEK CR 8,400.00
CR 7,000.00
INTERIOR AREAS RR 3,500.00
BARANGAY: CEBU PORT CENTER

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
2ND ST (6TH AVE EXT) CR 15,200.00
3RD ST EAST (ROAD WEST 1) CR 15,200.00
4TH ST (ROAD 5) CR 15,200.00
6TH ST (3RD AVE) CR 15,200.00
7TH ST (13TH ST) CR 15,200.00
S OSMENA JR. AVE CR 17,500.00
PORT CENTRE AVE (10TH) CR 15,200.00
10TH ST (6TH ST) CR 15,200.00
Page 87
D.O. No. 36-07
BARANGAY: CEBU PORT CENTER (CONT.) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑA CR 15,200.00
MIXED/BALINTAWAK-MAG CR 16,000.00
LAPU-LAPU LOOP (6TH AVE) CR 15,200.00
PORT AREA QUEZON BLVD CR 17,500.00
ARELLANO BLVD (1ST AVE) CR 17,500.00
1ST AVE (6TH SVE) CR 14,200.00
MIXED CR 15,200.00
CIFC CONDO CC 40,000.00
PARKING SLOT CIFC CONDO PS 15,200.00
CC 17,000.00
PS 5,000.00
Page 88
D.O. No. 36-07
BARANGAY: CENTRAL POB (PROPER) (STO. NIÑO) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
COLON ST OSMENA-JAKOSALEM CR 30,000.00
D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI- CR 30,000.00
COLON-LEGASPI ST (COLON-Q BLV CR 30,000.00
MAGALLANES - QUEZON BLVD CR *
F GONZALES ST MAGALLANES - MC BRIONES CR *
MC BRIONES - WHARF CR *
PRES OSMENA - WHARF CR *
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR *
LEGASPI ST COLON-V GULLAS CR 30,000.00
V GULLAS-JAKOSALEM CR 30,000.00
JAKOSALEM=-P BURGOS CR 30,000.00
LINCOLN ST PLARIDEL-F GONZALES CR *
MABINI V GULLAS-URDANETA CR 30,000.00
MAGALLANES ST V GULLAS-JAKOSALEM CR *
P LOPES-V GULLAS CR *
D JAKOSALEM-P BURGOS CR *
MC BRIONES ST PLARIDEL - F. GONZALES CR *
F. GONZALES - MAGALLANES CR *
P BURGOS ST URDANETA-OSMENA BLVD CR 30,000.00
PRES OSMENA-WHARF CR *
URDANETA-WHARF CR **
V GULLAS-URDANETA CR 30,000.00
P GOMEZ ST JAKOSALEM-MABINI CR 30,000.00
P GULLAS ST J LUNA-J BORROMEO CR *
P LOPEZ ST COLON-BALINTAWAK CR *
BORROMEO-MAGALLANES CR *
BALINTAWAK-BORROMEO CR *
BALINTAWAK-MAGALLANES CR *
PLARIDEL EXT LEGASPI-P OSMENA BLVD CR 30,000.00
PLARIDEL ST OSMENA-MC BRIONES CR *
PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 30,000.00
V GULLAS-P BURGOS CR ***
COLON-V GULLAS CR 30,000.00
V GULLAS ST LEGASPI-A MABINI CR 30,000.00
OSMENA BLVD-LEGASPI (MAGALLAN CR 30,000.00
CITY SAVINGS FINANCIAL PLAZA CC 40,000.00
PARKING SLOT CITY SAVINGS FINANCIAL PLAZA PS 30,000.00
CC 17,000.00
PS 5,000.00
NOTE: As per RDO's justification

* - Cancelled - identified under RDO 82
** - Vicinity - Urdaneta to Osmena Blvd
*** - Vicinity - V. Gullas to D. Jakosalem and D. Jakosalem to P. Burgos
Page 89
D.O. No. 36-07
BARANGAY: COGON CENTRAL Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
F RAMOS ST MAXILOM-VILLANUEVA CR 17,300.00
F RAMOS ST PELAEZ-JUNQUERA CR *
VILLANUEVA-JAKOSALEM CR 13,300.00
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR 11,100.00
GEN MAXILOM AVE J OSMENA- JAKOSALEM ST CR 23,500.00
QUEENS ROAD CR *
BARANGAY: DAY-AS
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
BONIFACIO ST JAKOSALEM-SIKATUNA CR 12,000.00
D JAKOSALEM ST F RAMOS-P DEL ROSARIO CR 12,000.00
P DEL ROSARIO-BONIFACIO CR 12,000.00
IMUS ST JAKOSALEM - BRGY T. PADILLA BD CR 14,000.00
(JAKOSALEM - SIKATUNA)
SIKATUNA ST BONIFACIO-ZAPATERA BDY CR 12,000.00
(T. PADIILA-BONIFACIO)
T. PADILLA ST SIKATUNA ST - BRGY T. PADILLA CR 14,000.00
BARANGAY: GUBA
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 500.00
A50 150.00
WATERSHED A50 50.00
NOTE: * - Cancelled - No such vicinity as per RDO's justification
Page 90
D.O. No. 36-07
BARANGAY: HIPPODROMO Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CEBU BUSINESS PARK LOT NO. 2 CR 31,500.00
RD LOT NOS. 1, 3 & 4 CR *
LOT NOS. 5-16 CR 31,500.00
LOT NOS. 17-23 CR 31,500.00
LOT NOS. 25-27 CR 31,500.00
LOT NOS 24, 28-32 & 34 CR 31,500.00
LOT 35-37 CR 31,500.00
RD LOT 33 & 38 CR *
LOT NOS 39-41 CR 31,500.00
LOT NOS. 42 - 52 CR 31,500.00
RD LOT NOS. 53 & 54 CR *
LOT NO. 55 CR 31,500.00
RD LOT NOS 56, 57 & 59 CR *
LOT NOS 58, 60-64 CR 31,500.00
LOT NOS. 65-75 CR 31,500.00
HIPODROMO VILLAGE ALL STREETS RR 8,000.00
CR 10,000.00
MAXILOM AVENUE CR 23,500.00
M CUENCO AVE CR **
ACCESS ROAD TO AYALA CR **
ACCESS ROAD TO AYALA MJ CUENCO AVENUE CR 25,000.00
CR 10,000.00
RR 8,000.00
BARANGAY: KALUBIHAN (POB)

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
SANCIANGKO ST OSMEÑA BLVD - GEN JUNQUERA S CR 16,000.00
COLON ST OSMEÑA BLVD - GEN JUNQUERA S CR 30,000.00
PRES. OSMEÑA BLVD V GULLAS ST - SANCIANGKO ST CR 30,000.00
PELAEZ ST COLON ST - SANCIANGKO ST CR 30,000.00
GEN JUNQUERA ST COLON ST - SANCIANGKO ST CR 30,000.00
NOTE:
* - Cancelled - Not for Sale as per RDO's justification
** - reclassified to Access Road to Ayala (St), vicinity - MJ Cuenco Avenue
Page 91
D.O. No. 36-07
BARANGAY: KAMAGAYAN Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO CR *
BONIFACIO-SANCIANGCO ST CR 10,000.00
DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALEM CR 8,000.00
(RR LANDON-P DEL ROSARIO)
JUNQUERA ST P DEL ROSARIO-SANCIANGKO CR 15,000.00
P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 20,000.00
PRES OSMENA-JUNQUERA CR 20,000.00
PELAEZ ST CREED ALLEY CR 15,000.00
P DEL ROSARIO-SANCIANGKO CR 15,000.00
(R LANDON-OSMENA BLVD)
STA. RITA ALLEY CREEK CR 15,000.00
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO CR 30,000.00
SANCIANGKO ST OSMENA-JUNQUERA CR 16,000.00
JUNQUERA ST-D JAKOSALEM CR 16,000.00
BARANGAY: KAMPUTHAW
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
A MORALES ST ESCARIO - C S ROSAL CR 6,250.00
A TOJONG CS ROSAL - A REYES CR 6,500.00
CR 6,250.00
CR 6,250.00
LOT NO 16 CR 17,500.00
LOT NOS 17 & 19 CR 17,500.00
LOT NOS 20 - 22 CR 17,500.00
LOT NOS 23-27 CR 17,500.00
LOT NOS 28-32 CR 17,500.00
RD LOT NOS 33-37 CR **
ACCESS ROAD TO AYALA CR 11,500.00
CR 6,250.00
ARCH REYES AVE GORORDO-ESCARIO CR 17,500.00

* - Vicinity - P del Rosario to Bonifacio St and Bonifacio St to Sanciangko St
** - Cancelled
Page 92
D.O. No. 36-07
BARANGAY: KAMPUTHAW (CONT.) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
D JAKOSALEM ST GEN MAXILOM--GORORDO AVE CR 11,000.00
DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINA RR 6,350.00
TOJONG-ARCHBISHOP REYES AVE CR 8,650.00
RD - PERPETUAL SUC HOSPITAL CR 6,650.00
PERPERTUAL HOSP.- V. ESCARIO S CR 6,650.00
DORIA SOLON PVT. ROAD RR 4,150.00
CR 5,150.00
CR 6,650.00
ELIZABETH POND ST CR 5,750.00
ELIZABETH POND EXT CR 5,750.00
GORORDO AVE N ESCARIO-G MAXILOM AVE CR 18,000.00
PADGET-N. ESCARIO ST (PADGET- CR 15,000.00
JUANA OSMENA ST ABOITIZ-GEN MAXILOM CR 7,000.00
J. OSMENA EXT-ESCARIO RR 6,000.00
CR 7,000.00
ESCARIO - ABOIKTIZ RR 6,000.00
CR 7,000.00
J. OSMENA EXT - PUROK 8 RR 5,650.00
CR 6,650.00
CR 5,250.00
CR 6,650.00
M. GUTIANUY ST CR 8,150.00
CR 6,650.00
MARTINEZ CPD RR 5,250.00
MIDDLE (MEDDLE) ROAD CR 7,500.00
Page 93
D.O. No. 36-07
BARANGAY: KAMPUTHAW (CONT.) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CR 6,750.00
CR 5,250.00
NC ESCARIO ST J OSMENA-BRIDGE CR 11,760.00
ESCARIO BRIDGE-GORORDO AVE CR 11,375.00
GORORDO AVE-ARCH REYES AVE CR 7,650.00
CR 5,250.00
CR 7,500.00
R ABOITIZ J OSMENA-GEN MAXILOM CR 6,500.00
RR 5,500.00
RD TO MAGELLAN HOTEL CR 10,750.00
RD TO PERPETUAL SUC HOSP CR 6,500.00
CR 6,500.00
SANCIANGKO ST ESCARIO - GORORDO CR 6,500.00
CR 6,500.00
CR 6,500.00
CR 6,500.00
CR 5,150.00
GOLDEN PEAK CONDO CC 40,000.00
PARKING SLOT GOLDEN PEAK CONDO PS 18,000.00
RICHMOND PLAZA CENTER CONDO RC 30,000.00
PARKING SLOT RICHMOND PLAZA CENTER CONDO PS 11,000.00
TRINITY PLAZA TOWER CONDO RC 30,000.00
PARKING SLOT TRINITY PLAZA TOWER CONDO PS 6,500.00
SACRIS CONDOMINIUM RC 25,000.00
PARKING SLOT SACRIS CONDOMINIUM PS 6,500.00
WINLAND TOWERS I, II, III RC 20,000.00
PARKING SLOT WINLAND TOWERS I, II, III PS 6,500.00
YALI CONDOMINIUM RC 20,000.00
PARKING SLOT YALI CONDOMINIUM PS 6,500.00
CC 17,000.00
PS 5,000.00
Page 94
D.O. No. 36-07
BARANGAY: KASAMBAGAN Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
AGUSTINES COMPOUND RR 5,875.00
F CABAHUG ST J LUNA-VILLA AURORA CR 9,000.00
(JUAN LUNA-AYALA PROPER)
GOCHAN - POTVILLE RR 6,750.00
GEN LIM F ROXAS - P QUIRINO RR 5,250.00
RR 3,900.00
JUAN LUNA AVE A REYES AVE- F CABAHUG CR 17,000.00
KATIPUNAN LBR CORP SUBD. RR 3,875.00
CR 4,875.00
CR 6,125.00
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR 7,315.00
CR 8,315.00
CR 5,250.00
CR 3,875.00
CR 7,500.00
CR 5,625.00
PRES ROXAS GEN LIM-F CABAHUG RR 5,500.00
Page 95
D.O. No. 36-07
BARANGAY: KASAMBAGAN (CONT.) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CR 5,500.00
CR 5,500.00
CR 5,500.00
CR 5,375.00
CR 5,815.00
CR 5,250.00
CR 4,875.00
EAST AURORA TOWER CONDO RC 28,000.00
PARKING SLOT EAST AURORA TOWER CONDOMIN PS 9,000.00
PDI CONDOMINIUM CC 30,000.00
PARKING SLOT PDI CONDOMINIUM PS 20,000.00
CC 17,000.00
PS 5,000.00
Page 96
D.O. No. 36-07
BARANGAY: LAHUG (POB) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
BEVERLY HILLS - OPRA VILL CR 3,900.00
OPRA VILLE VILLA APAS RR 3,750.00
DONA MODESTA SINGSON GAISANO ST RR 7,650.00
EDISON ST SALINAS DRIVE-STEPHENSON RR 6,000.00
CR 7,000.00
CR 7,000.00
RR 10,000.00
GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY RR 5,125.00
GREENVALLEY SUBD TO CAMP MARINA RR 5,250.00
BBRC - ARCH REYES AVE CR 8,750.00
CR 7,300.00
CR 7,000.00
MARCONI ST FULTON ST RR 6,500.00
CR 7,000.00
BC HOMES (PC HOMES) RR 5,250.00
RD TO BOY SCOUT CAMP RR 5,000.00
RD TO HOLY FAMILY RETREAT HOUSE RR 5,000.00
RD TO VILLAR RECORDING RR 5,000.00
ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR 7,500.00
CR 8,600.00
CEBU PLAZA-EGGLINGS RR 5,000.00
CR 6,000.00
Page 97
D.O. No. 36-07
BARANGAY: LAHUG (POB) (Continuation) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
RD TO GREEN VALLEY RR 4,875.00
SALINAS DRIVE JUNCTION GORORDO - BBRC CR 10,250.00
RR 6,750.00
BBRC-ARCH REYES AVE (BDRY) CR 14,600.00
RR 13,000.00
SALINAS DRIVE EXT JUNCTION GORORDO - DEAD END CR 11,000.00
RR 10,000.00
CR 3,900.00
CITY LIGHTS GARDEN TOWERS CONDO 1, 2, 3 & 4 RC 60,000.00
PARKING SLOT CITY LIGHTS GARDEN TOWERS COND PS 6,000.00
PARK CITY CENTRAL CONDO RC 25,000.00
PARKING SLOT PARK CITY CENTRAL CONDO PS 5,500.00
PILAPIL TOWNHOMES CONDO RC 25,000.00
PARKING SLOT PILAPIL TOWNHOMES CONDO PS 5,500.00
CC 17,000.00
PS 5,000.00
BARANGAY: LOREGA SAN MIGUEL

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
M.J CUENCO AVE CR 8,650.00
GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES ST CR 6,000.00
M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 13,000.00
CR 6,000.00
Page 98
D.O. No. 36-07
BARANGAY: LUSARAN Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 800.00
A50 160.00
WATERSHED A50 50.00
BARANGAY: BO. LUZ

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ACCESS ROAD TO AYALA RR 10,000.00
CR 15,700.00
ARCH REYES AVE N. ESCARIO - J. LUNA AVE CR 18,200.00
CABANTAN ST ARCH REYES - NEW ERA RR 10,000.00
CR 12,000.00
CEBU BUSINESS PARK LOT NO 1 CR 31,500.00
LOT NOS 4-6 CR 31,500.00
ROAD LOT NOS 2,3,5,7 & 8 CR 31,500.00
LOT NO 9 CR 31,500.00
LOT NOS 10-16 CR 34,000.00
LOT NOS 18-22 CR 34,000.00
LOT NOS 24-31 CR 34,000.00
LOT NO. 34 CR 34,000.00
ROAD LOT NOS 17,23,32 & 33 CR *
JUAN LUNA ACCESS TO AYALA RR **
JUAN LUNA AVE ARCH REYES - NEW ERA CR 17,000.00
NEW ERA ST CABANTAN ST - J. LUNA RR 10,000.00
PAG-IBIG WTC TOWER RC 40,000.00
PARKING SLOT PAG-IBIG WTC TOWER PS 25,000.00
AYALA LIFE ASS. INC. CONDOMINIUM RC 40,000.00
PARKING SLOT AYALA LIFE ASS. INC. CONDOMINI PS 25,000.00
CR 12,000.00
CC 17,000.00
PS 5,000.00
BARANGAY: MABINI
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 800.00
A50 160.00
WATERSHED A50 50.00

* - cancelled - Not for sale
** - cancelled - Duplication
Page 99
D.O. No. 36-07
BARANGAY: MABOLO (PROPER) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
C MINA ST OLD PHIL RAILWAY RR 8,000.00
E LABUCAY ST TRES PADRES BORCES-GOCHAN RR 8,000.00
F SENO ST M J CUENCO RR 8,000.00
FRANCISCO ARCILLA G TUDTUD-C MINA RR 8,000.00
GOCHAN COMPOUND ROAD M J CUENCO CR 8,000.00
RR 7,000.00
GOCHAN ST CABAHUG-MJ CUENCO RR 8,000.00
GOCHAN SUBD TRES PADRES-GOCHAN EXT RR 8,000.00
GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 8,000.00
H BORGONIA G TUDTUD-C MINA ST RR 8,000.00
H JOAQUINO ST G TUDTUD-C MINA ST RR 8,000.00
HOLY NAME ST M J CUENCO AVE RR 8,000.00
J JOAQUINO ST E LUBAKAY RR 8,000.00
JUAN LUNA AVE F CABAHUG - C. PORT CR 17,400.00
L TUDTUD NEW ERA-F MINA RR 8,000.00
(MJ CUENCO ACCESS TO AYALA (ACCESS TO AYALA)
RR 15,800.00
OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 8,000.00
S BORCES ST M J CUENCO RR 8,000.00
SAN ROQUE JUAN LUNA RR 8,000.00
Page 100
D.O. No. 36-07
BARANGAY: MABOLO PROPER (Continuation) Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 8,000.00
V COLINA ST MJ CUENCO- C PORT RR 8,000.00
CR 12,000.00
CEBU HOLDINGS CENTER CC 40,000.00
ALL ASIA PROPERTIES CONDO CC 40,000.00
PARK TOWER CONDOMINIUM I & II CC 40,000.00
FIRST ABACUS FINANCIAL TOWER CONDO CC 40,000.00
CEBU FINANCIAL TOWER CC 40,000.00
MONTE DE PIEDAD CONDOMINIUM CC 40,000.00
CEBU BUSINESS CENTER CC 40,000.00
PARKING SLOT ALL CONDOMINIUMS PS 20,000.00
CC 17,000.00
PS 5,000.00
BARANGAY: MALUBOG
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALMENDRAS ST SITIO TINGUB - BRGY BABAG RR 1,400.00
E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUB RR 1,400.00
KAN-IRAG SPORTS COMPLEX RR 2,300.00
TOPS RR 2,500.00
ALL SUBDIVISIONS RR 5,300.00
A50 150.00
WATERSHED A50 50.00
Page 101
D.O. No. 36-07
BARANGAY: PARI-AN Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
A BONIFACIO ST JAKOSALEM-A MABINI CR 14,500.00
A MABINI ST BONIFACIO-V GULLAS CR 18,000.00
V GULLAS-BONIFACIO CR 18,000.00
ZULUETA ST-V.GULLAS CR 18,000.00
COLON ST JUNQUERA-D JAKOSALEM CR 30,000.00
D JAKOSALEM-MABINI CR 30,000.00
D JAKOSALEM ST COLON-V GULLAS CR 21,400.00
A BONIFACIO-COLON ST CR 19,000.00
ESPANA ST JAKOSALEM-SIKATUNA CR 14,000.00
GEN JUNQUERA ST SANCIANKO-COLON CR 25,800.00
IBARRA ST BONIFACIO-ESPANA CR 14,000.00
ISAGANI ST IBARRA-A MABINI CR 13,000.00
SANCIANGKO ST ESCANO-JUNQUERA CR 18,000.00
JUNQUERA-JAKOSALEM CR 18,000.00
SIKATUNA ST BONIFACIO-MABINI CR 14,000.00
SIMOUN ST JAKOSALEM-IBARRA CR 13,000.00
SUDLON ST ESPANA-COLON CR 14,000.00
V GULLAS JAKOSALEM-A MABINI CR 21,400.00
BARANGAY: PARIL
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 450.00
A50 190.00
WATERSHED A50 50.00
Page 102
D.O. No. 36-07
BARANGAY: PIT-OS Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
BDRY OF BRGY BACAYAN TO
BRGY BINALIW - PULANG BATO RR *
PIT-OS PROPER RR 2,600.00
BDRY OF BRGY BACAYAN
BRGY BINALIW - PULANG BATO RR 2,000.00
RES. LT W/IN RD JUNC-SITIO KABANGAHAN
BRGY BINALIW & PULANG BAT RR 1,800.00
NEAR RD JUNC-SITIO KABANGAHAN,
BRGY BINALIW & P. BATO -
GERENIA & RAMOS PROP. RR 1,800.00
SITIO KABANGAHAN W/IN JUNCTION P. LUPA RR 2,000.00
KAHAYAHAY SUBD RR **
MIRAMONTE SUBD (MIRAMANTE SUBD) RR 3,000.00
BELFONT SUBDIVISION (BETTANY SUBD) RR 4,000.00
VILLA DEL RIO II SUBD RR 5,000.00
VILLA DEL RIO COMM-RES CONDO RC 20,000.00
PARKING SLOT VILLA DEL RIO COMM-RES CONDO PS 3,000.00
CC 17,000.00
PS 5,000.00
BARANGAY: PONG-OL SIBUGAY

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL SOCIALIZED HOUSING SUBDIVISION RR 1,300.00
CEBU GOLF POLO CLUB A50 525.00
A50 150.00
WATERSHED A50 50.00
NOTE: * - Reclassified to Pit-Os Proper (St), vicinity - Bdry of Brgy Bacayan to Brgy Binaliw - Pulang Bato
As per RDO's justification:
** - Located in Brgy San Jose
Page 103
D.O. No. 36-07
BARANGAY: PULANGBATO Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
AGRO MACRO DEV. CORP RR *
GREENWOOD SUBDIVISION RR 4,000.00
METROPOLIS SUBDIVISION RR 4,000.00
A50 210.00
BARANGAY: SAN ANTONIO

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
D JAKOSALEM ST LANDON-P DEL ROSARIO CR 16,000.00
DON PEDRO CUI ST LANDON-DEL ROSARIO CR 14,000.00
JUNQUERA ST RR LANDON-P DEL ROSARIO CR 16,000.00
JUNQUERA EXT JUNQUERA ST-RR LANDON CR 16,000.00
P DEL ROSARIO ST OSMENA-JUNQUERA CR 25,800.00
PELAEZ ST LANDON-DEL ROSARIO CR 16,000.00
PRES OSMENA BLVD LANDON-DEL ROSARIO CR 35,000.00
RR LANDON OSMENA-JAKOSALEM ST CR 16,000.00
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS CR 14,000.00
CR 14,000.00
BARANGAY: SAN JOSE

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ROAD TO LORENZA (LOREGA) BORCEPUROK III RR 3,000.00
PUROK IV RR 3,000.00
ROAD TO BUTUANON RIVER PUROK I RR 3,000.00
MARYVILLE SUBD (PUROK III) (PAR RR 5,000.00
ROAD TO CITE PUROK II RR 2,250.00
KAHAYAHAY SUBD RR 4,000.00
MARYVILLE SUBD RD TO BUTUANON RIVER RR 7,000.00
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK III) RR 3,500.00
VILLA SAN JOSE SUBD RR 5,000.00
ALL OTHER STREETS ALONG BULBO-PULANG BATO RR 1,500.00
A50 600.00
NOTE:
* - Cancelled - No such street
Page 104
D.O. No. 36-07
BARANGAY: SAN ROQUE Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
A MABINI ST ZULUETA- F (A) URDANETA CR 14,000.00
ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 9,075.00
GOMEZ ST CR 14,000.00
OSMENA BLVD (J. LUNA ST) P. BURGOS ST-M.J. CUENCO AVE. CR 20,000.00
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 14,500.00
LAPULAPU ST MAGALLANES-QUEZON BLVD CR *
V GULLAS-LEGASPI CR 20,000.00
LOT 7488-V GULLAS ST CR 14,000.00
LEGASPI-OSMENA BLVD. CR 20,000.00
(LEGASPI-MAGALLANES)
LEGASPI ST P BURGOS-M J CUENCO CR 20,000.00
LEGASPI EXT M J CUENCO-QUEZON BLVD CR 25,000.00
LOGARTA ST ZULUETA-URDANETA ST CR 14,000.00
MC BRIONES ST M J CUENCO AVE-LEGASPI EXTN CR 20,000.00
M J CUENCO CR 20,000.00
ML QUEZON BLVD M J CUENCO AVE -ESTERO PARIAN CR 15,000.00
(BURGOS-EST PARIAN)
MAGALLANES ST P BURGOS-MJ CUENCO CR *
P BURGOS ST. OSMENA BLVD-URDANETA CR 20,000.00
(QUEZON BLVD-URDANETA)
URDANETA ST.-V GULLAS CR 20,000.00
S OSMENA,JR-QUEZON BLVD CR 20,000.00
PIER 2 ROAD S OSMENA,JR-QUEZON BLVD CR 15,000.00
R PALMA ST MJ CUENCO-QUEZON BLVD CR 15,000.00
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 30,000.00
URDANETA ST. P BURGOS-MJ CUENCO CR 16,000.00
V GULLAS ST A MABINI-MJ CUENCO CR 18,000.00
ZULUETA ST MABINI-MJ CUENCO AVE CR 13,000.00
BARANGAY: SIRAO
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
CEBU GOLF & POLO CLUB A50 600.00
KAN-IRAG PARK (KANG-IRAG PARK) A50 800.00
GEN. MAXILOM AVE A50 **
A50 300.00
NOTE:
* - Cancelled - identified under RDO 82
** - Cancelled - No such street
Page 105
D.O. No. 36-07
BARANGAY: STA. CRUZ Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ARLINGTON POND A POND ST-F RAMOS CR *
A VILLANUEVA ST F RAMOS ST CR 14,000.00
GEN. MAXILOM AVE F. RAMOS - F. OSMENA CR 44,000.00
F. OSMENA GEN. MAXILOM AVE CR **
F RAMOS ST PELAEZ-JUNQUERA CR 15,600.00
JUNQUERA ST RAMOS-RR LANDON CR 14,000.00
F OSMENA RTDS-A POND ST CR 35,000.00
V RANUDO ST F RAMOS CR 14,000.00
ONE CKS TOWER CONDOMINIUM CC 40,000.00
PARKING SLOT ONE CKS TOWER CONDOMINIUM PS 15,000.00
OSMENA TOWER CONDOMINIUM CC 40,000.00
PARKING SLOT OSMENA TOWER CONDOMINIUM PS 25,000.00
CC 17,000.00
PS 5,000.00
BARANGAY: SUDLON
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR ***
A50 ***

* - Vicinity - Osmena Blvd to F Ramos St
** - Cancelled - duplication
*** - Street - All Other Areas (Brgy. Sudlon is now under the jurisdiction of RDO No. 82 - Cebu City South)
Page 106
D.O. No. 36-07
BARANGAY: TALAMBAN Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
HIGHWAY 11 ROAD TO KAUSWAGAN RR 3,500.00
HIGHWAY 77 RR 3,750.00
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 7,000.00
CR 9,600.00
USC-MCWD (USC-BUTUANON BRID RR 7,000.00
CR 9,600.00
CABANGCALAN RD-BUTUANON BRI RR 7,000.00
(TALAMBAN-CABANGCALAN)
CABANGCALAN RD-BUTUANON BRI CR 9,600.00
TALAMBAN PROP-TIGBAO RR 4,000.00
CR 5,000.00
BUTUANON BR-CANDUMAN RR *
BORBAJO ST (BARBAJO ST) - CAN RR 3,250.00
CR 3,500.00
MCWD-CABANGCALAN RD CR 9,600.00
RR 7,000.00
MAHOGANY GROOVE TINTAY MARKET RR 5,000.00
ROAD TO KAUSWAGAN FR JUNC TALAMBAN RR 4,600.00
CR 4,900.00
SILVERSHILLS SUBD RR 8,000.00
ST. ANTHONY SUBD RR 6,000.00
SUNNY HILLS SUBD PHASE I RR 8,000.00
SUNNY HILLS SUBD PHASE II RR 8,000.00
CARMEL DRIVE SUBD RR 6,300.00
IPI SUBD RR 6,300.00
CR 4,000.00
BARANGAY: TAPTAP
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALL AREAS RR 500.00
A50 150.00
WATERSHED A50 50.00
NOTE: * - Cancelled - duplication as per RDO's justification
Page 107
D.O. No. 36-07
BARANGAY: TEJERO Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
GEN. MAXILOM AVE CR 14,500.00
J VILLAGONZALO M.J. CUENCO-S OSMENA JR CR 7,500.00
MJ CUENCO AVE GEN MAXILOM-EST TEJERO CR 14,500.00
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR 12,000.00
T PADILLA EXT PEA CANAL - S OSMENA,JR CR 12,000.00
VILLA GONZALO ST. MJ CUENCO MACARTHUR CR 7,500.00
ALONG UNNAMED RD CR 7,500.00
BARANGAY: TINAGO
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
A. BONIFACIO ST. MABINI-MJ CUENCO CR 10,000.00
ALL LOTS ALLEY CUENCO B. BAYAN SOTTO CR 9,000.00
ARELLANO BLVD. ESTERO TINAGO-PARIAN CR 12,000.00
BAGUMBAYAN ST. MJ CUENCO-V SOTTO CR 9,000.00
BALESTEROS ST BONIFACIO-L JAENA CR 9,400.00
CJ QUIZON ST. BAGUMBAYAN-OSMENA CR 9,400.00
CALERO ST M J CUENCO AVE CR 8,600.00
LOPEZ JAENA ST. MABINI-MJ CUENCO AVE CR 10,000.00
MC ARTHUR BLVD EST. TEJERO-EST. PARIAN CR 14,500.00
MJ CUENCO AVE. ESTERO TEJERO-TINAGO CR 14,500.00
MABINI ST. BONIFACIO-ZULUETA CR 10,000.00
QUEZON BLVD. ESTERO TEJERO-PARIAN CR 12,000.00
S OSMENA JR BLVD EST TINAGO-EST PARIAN CR 12,000.00
V SOTTO AVE. MJ CUENCO-QUEZON BLVD CR 12,000.00
VILLA ABUNO ST S OSMENA JR-ARELLANO CR 9,400.00
ZULUETA ST. MABINI-MJ CUENCO AVE. CR 11,000.00
Page 108
D.O. No. 36-07
BARANGAY: T. PADILLA Effectivity Dates 22-Oct-07
-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
F VILLA LAHUG CREEK-MJ CUENCO CR 10,000.00
MJ CUENCO AVENUE LOREGA-ESTERO TEJERO CR 14,500.00
GEN LOREA-MJ CUENCO AVE CR 10,000.00
OLD PHIL RAILWAY (IMUS ST) LAHUG CREEK-G LOREGA CR 10,000.00
SIKATUNA T PADILLA- BONIFACIO CR 12,000.00
T VILLA PRIVATE ROAD F VILLA-MJ CUENCO CR 8,000.00
LAHUG CREEK-M J CUENCO CR 10,000.00
BARANGAY: ZAPATERA LIBOT

-------------------------------------------- ------------------------------------------ --------------- -------------------------
-------------------------------------------- ------------------------------------------ --------------- -------------------------
ALCOHOL ST SIKATUNA-LAHU CREEK RR 10,000.00
NEAR ZAPATERA ELEM. SCHOOL CR 12,000.00
CR 12,000.00
CREEK SIDE ST BDRY ZAPATERA ELEM SCH RR 10,000.00
CR 12,000.00
D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS CR 16,000.00
CR 16,000.00
SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR 12,000.00
CR 12,000.00
NATIVIDAD CENTRUM I & II RC 25,000.00
PARKING SLOT NATIVIDAD CENTRUM I & II PS 16,000.00
CC 17,000.00
PS 5,000.00
====================== ===================== ======= ============
Page 109
OF ZONAL VALUATIONOF REAL PROPERTIES FOR
RDO NO. 81 - CEBU 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 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.
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 SHALL BE

CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE
ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page 110
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.) T HE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY
ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING
PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR
EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN

COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET
VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e.
ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE
OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS
HIGHER.
I-3/jntb 8/31/16/ABPJ/9/7/16
Page 111

December 12, 1996
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF

REAL PROPERTIES IN CEBU CITY UNDER REVENUE
DISTRICT OFFICE NO. 81. (CEBU CITY NORTH), REVENUE
REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX
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
zonea 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. 81 (Cebu City-North), 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 inernal 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
Page 112
DEFINITION OF TERMS




RR Residential Regualr RC Residential Condominium

CR Commercial Regular CC Commercial condominium
GP General Purposes I Industrial
GL Government Land X Institutional
APD Area for Priority Development A Agricultural Lot
Page 113
CEBU CITY
D.O. No. 15-97
BARANGAY: ADLAWON Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 60.00
BARANGAY: AGSUNGOT
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 60.00
BARANGAY: APAS
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
EDISON ST SALINAS DRIVE-STEPHENSO RR 1,850.00
FIRST ST LAPU-LAPU ST RR 1,800.00
GOV. CUENCO AVE JUAN LUNA - MAHIGA BRIDG CR 6,250.00
RR 4,400.00
MARCONI ST FULTON STREET RR 1,850.00
ROAD TO BUSAY SALINAS-CEBU PLAZA RR 3,100.00
CR 4,500.00
ROAD TO BUSAY CEBU PLAZA-EGGLINGS RR 1,850.00
ROAD TO CMP LAPULAPU RR 2,600.00
SALINAS DRIVE RR 3,200.00
SALINAS DRIVE EXT RR 2,500.00
ST. LAURENCE ST RR 1,800.00
ST. LAURENCE EXT SITIO UCMA - ECIMHA RR 1,550.00
Page 114
CEBU CITY
D.O. No. 15-97
BARANGAY: APAS (CONTINUATION) Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
1ST ST RR 1,800.00
2ND ST RR 1,700.00
3RD ST RR 1,700.00
4TH ST RR 1,700.00
CR 3,000.00
BARANGAY: BABAG
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
LAHUG TAWAGAN ROAD RR 70.00
MALUBOG HIGHWAY RR 70.00
BABAG I BUSAY ROAD RR 425.00
BABAG II BUSAY ROAD - BANILAD RR 300.00
BONBON ROAD NAWNAWAN RR 250.00
MALUBOG NEAR SCHOOL SITE RR 450.00
ALL OTHER AREAS (ALL OTHER STRW/IN BARANGAY PROPER RR 700.00
BARANGAY: BACAYAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
HIDDEN VIEW SUBD I RR 900.00
HIDDEN VIEW SUBD II RR 500.00
VILLA DEL RIO SUBD RR 1,900.00
ASGROW COUNTRY ESTATE RR 500.00
ADERAN VILLAGE RR 650.00
JOYVILLE SUBD RR 900.00
LIGAYA HOMES SUBD RR 1,400.00
VILLA LEYSON SUBD. RR 900.00
ROAD TO HIDDEN VIEW & JOYVILLE SUBD RR 650.00
ALONG PROV'L RD TIGBAO BR-BDRY BRGY PIT RR 650.00
ALL OTHER SUBDIVISION RR 900.00
ALL OTHER STREETS RR 300.00
Page 115
CEBU CITY
D.O. No. 15-97
BARANGAY: BUSAY Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR 2,250.00
MA LUISA ESTATE PARK PHASE VI PART RR 3,700.00
MA LUISA ESTATE PARK PHASE IX (VALLEY) RR 3,300.00
MA LUISA ESTATE PARK PHASE IX (HILLTOP) RR 3,300.00
MA LUISA ESTATE PARK PHASE IX (MIDLAND) RR 3,100.00
PROV GOVERNMENT SUBD. RR 1,800.00
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR 900.00
DON EMILIO OSMENA HW GRAJE-EGGLING'S RES RR 1,600.00
DON EMILIO OSMENA HW EGGLING'S-LAHUG RR 1,600.00
BARANGAY: CAMBINOCOT
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 70.00
Page 116
CEBU CITY
D.O. No. 15-97
BARANGAY: CAPITOL SITE (POB) Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TR CR 7,500.00
GUADALUPE RIVER-WALING CR 6,500.00
CLAVANO ST ESCARIO ST-MONTALBAN SU RR 2,600.00
JUNC RD-CEBU CITY ZOO (J RR 2,600.00
DON GIL GARCIA ST B RODRIGUEZ STREET CR 3,500.00
DON J AVILA ST RODRIGUEZ-OSMENA CR 3,550.00
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR 3,100.00
J LLORENTE ST WALING-WALING - OSMENA CR 3,300.00
M VELEZ ST GUAD RVR-DON G GARCIA CR 3,650.00
MANUEL ZOSA ST CR 3,600.00
MIRASOL ST CR 2,500.00
N. ESCARIO ST J OSMENA- G GARCIA CR 4,500.00
N. ESCARIO EXT CR 4,250.00
N.RAFOLS ST CR 3,000.00
ORCHID ST N ESCARIO-JASMIN CR 2,600.00
P RODRIGUEZ CR 2,800.00
WALINGWALING CR 2,550.00
CR 3,500.00
BARANGAY: CARRETA
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
CR 3,500.00
Page 117
CEBU CITY
D.O. No. 15-97
BARANGAY: CEBU PORT CENTER Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
2ND ST (6TH AVE EXT) CR 7,750.00
3RD ST EAST (ROAD WEST 1) CR 7,750.00
4TH ST (ROAD 5) CR 7,750.00
6TH ST (3RD AVE) CR 7,750.00
7TH ST (13TH ST) CR 7,650.00
S OSMENA JR. AVE CR 8,400.00
PORT CENTRE AVE (10TH) CR 7,750.00
10TH ST (6TH ST) CR 8,000.00
LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSM CR 8,000.00
MIXED/BALINTAWAK-MAG CR 8,500.00
LAPU-LAPU LOOP (6TH AVE) CR 7,750.00
PORT AREA QUEZON BLVD CR 8,000.00
ARELLANO BLVD (1ST AVE) CR 8,000.00
1ST AVE (6TH SVE) CR 7,750.00
MIXED CR 7,750.00
Page 118
CEBU CITY
D.O. No. 15-97
BARANGAY: CENTRAL PROPER Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
D JAKOSALEM ST LEGASPI-MAGALLANES CR 17,000.00
COLON-Q BLVD CR 17,000.00
MAGALLANES - QUEZON BLV CR 17,000.00
F GONZALES ST MAGALLANES - MC BRIONES CR 16,150.00
MC BRIONES - WHARF CR 16,250.00
PRES OSMENA - WHARF CR 16,250.00
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR 17,000.00
JAKOSALEM=-P BURGOS CR 17,000.00
LINCOLN ST PLARIDEL-F GONZALES CR 16,250.00
MAGALLANES ST V GULLAS-JAKOSALEM CR 16,250.00
P LOPES-V GULLAS CR 16,250.00
D JAKOSALEM-P BURGOS CR 16,250.00
MC BRIONES ST PLARIDEL - F. GONZALES CR 16,250.00
F. GONZALES - MAGALLANES CR 16,250.00
PRES OSMENA-WHARF CR 16,250.00
URDANETA-WHARF CR 16,250.00
V GULLAS-URDANETA CR 16,250.00
P GULLAS ST J LUNA-J BORROMEO CR 16,250.00
P LOPEZ ST COLON-BALINTAWAK CR 16,250.00
BORROMEO-MAGALLANES CR 16,250.00
BALINTAWAK-BORROMEO CR 16,250.00
BALINTAWAK-MAGALLANES CR 16,250.00
PLARIDEL EXT LEGASPI-P OSMENA BLVD CR 16,500.00
PLARIDEL ST OSMENA-MC BRIONES CR 16,500.00
V GULLAS-P BURGOS CR 16,250.00
COLON-V GULLAS CR 18,500.00
MAGALLANES-LEGASPI CR 16,250.00
Page 119
CEBU CITY
D.O. No. 15-97
BARANGAY: COGON CENTRAL Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
GEN MAXILOM AVE QUEENS ROAD CR 8,925.00
J OSMENA-JAKOSALEM CR 8,650.00
BARANGAY: DAY-AS
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
IMUS ST JAKOSALEM - SIKATUNA CR 3,150.00
SIKATUNA ST T PADILLA-BONIFACIO CR 3,150.00
T. PADILLA ST CR 3,250.00
BARANGAY: GUBA
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 70.00
Page 120
CEBU CITY
D.O. No. 15-97
BARANGAY: HIPPODROMO Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
CEBU BUSINESS PARK LOT NO. 2 CR 8,000.00
RD LOT NOS. 1, 3 & 4 CR 4,250.00
LOT NOS. 5-16 CR 6,250.00
LOT NOS. 17-23 CR 12,000.00
LOT NOS. 25-27 CR 10,000.00
LOT NOS 24, 28-32 & 34 CR 8,100.00
LOT 35-37 CR 6,250.00
RD LOT 33 & 38 CR 4,000.00
LOT NOS 39-41 CR 8,100.00
LOT NOS. 42 - 52 CR 6,300.00
RD LOT NOS. 53 & 54 CR 4,250.00
LOT NO. 55 CR 6,100.00
RD LOT NOS 56, 57 & 59 CR 4,100.00
LOT NOS 58, 60-64 CR 6,100.00
LOT NOS. 65-75 CR 4,100.00
HIPODROMO VILLAGE RR 1,650.00
M CUENCO AVE CR 5,750.00
ACCESS ROAD TO AYALA CR 4,100.00
BARANGAY: KAMAGAYAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
D JAKOSALEM ST P DEL ROSARIO-SANCIANGK CR 5,000.00
DON PEDRO CUI EXT RR LANDON-P DEL ROSARIO CR 5,000.00
JUNQUERA ST P DEL ROSARIO-SANCIANGK CR 7,000.00
PRES OSMENA-JUNQUERA CR 9,950.00
R LANDON-OSMENA BLVD CR 7,600.00
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGK CR 8,800.00
Page 121
CEBU CITY
D.O. No. 15-97
BARANGAY: KAMPUTHAW Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
A MORALES ST ESCARIO - C S ROSAL CR 2,100.00
A TOJONG CS ROSAL - A REYES CR 2,625.00
LOT NO 16 CR 8,400.00
LOT NOS 17 & 19 CR 6,300.00
LOT NOS 20 - 22 CR 8,400.00
LOT NOS 23-27 CR 8,400.00
LOT NOS 28-32 CR 10,500.00
RD LOT NOS 33-37 CR 4,200.00
ALONG ACCESS ROAD CEBU BUS. PARK CR 4,200.00
ALONG ALL ACCESS ROAD TO AYALA CR 6,300.00
D JAKOSALEM ST GEN MAXILOM--GORORDO A CR 5,200.00
DON JOSE AVILA ST RR 2,625.00
DORIA SOLON PVT. ROAD RR 3,125.00
E. POND ST CR 2,625.00
E POND EXT CR 2,625.00
PADGET-GEN. MAXILOM CR 6,750.00
JUANA OSMENA ST ABOITIZ-GEN MAXILOM CR 4,450.00
J. OSMENA EXT-ESCARIO RR 3,400.00
ESCARIO - ABOIKTIZ RR 3,400.00
J. OSMENA EXT - PUROK 8 RR 2,350.00
M. GUTIANUY ST CR 4,450.00
MEDDLE ROAD CR 3,150.00
Page 122
CEBU CITY
D.O. No. 15-97
BARANGAY: KAMPUTHAW (CONTINUATION) Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
R ABOITIZ J OSMENA-GEN MAXILOM CR 4,150.00
ROAD TO MAGELLAN HOTEL CR 4,200.00
ROAD TO PERPETUAL SUC HOSP CR 2,625.00
SANCIANGKO ST ESCARIO - GORORDO CR 4,200.00
CR 3,000.00
BARANGAY: KASAMBAGAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
AGUSTINES COMPOUND RR 3,250.00
F CABAHUG ST J LUNA - AYALA PROPER CR 6,000.00
GOCHAN - POTVILLE RR 2,600.00
GEN LIM F ROXAS - P QUIRINO RR 2,750.00
JUAN LUNA AVE A REYES AVE- F CABAHUG CR 7,300.00
KATIPUNAN LBR CORP SUBD. RR 2,500.00
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR 4,700.00
Page 123
CEBU CITY
D.O. No. 15-97
BARANGAY: KASAMBAGAN (CONT.) Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
PRES ROXAS GEN LIM-F CABAHUG RR 2,750.00
CR 3,250.00
CR 3,000.00
Page 124
CEBU CITY
D.O. No. 15-97
BARANGAY: LAHUG Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
BEVERLY HILLS - OPRA VILL CR 1,850.00
DONA MODESTA SINGSON GAISANO ST RR 2,750.00
RR 4,250.00
GOLDEN VALLEY SUBD RR 1,850.00
BBRC - ARCH REYES AVE CR 4,250.00
PC HOMES RR 1,850.00
ROAD TO BOY SCOUT CAMP RR 1,850.00
ROAD TO HOLY FAMILY RETREAT HOUSE RR 1,850.00
ROAD TO VILLAR RECORDING RR 1,850.00
ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR 3,250.00
ROAD TO GREEN VALLEY RR 1,850.00
SALINAS DRIVE JUNCTION GORORDO - BBRC CR 3,500.00
SALINAS DRIVE EXT RR 2,500.00
CR 3,000.00
Page 125
CEBU CITY
D.O. No. 15-97
BARANGAY: LOREGA SAN MIGUEL Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES ST CR 2,800.00
M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 5,900.00
CR 2,500.00
BARANGAY: LUSARAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A50 60.00
BARANGAY: BO. LUZ

-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ACCESS ROAD TO AYALA RR 7,000.00
ARCH REYES AVE N. ESCARIO - J. LUNA AVE CR 7,250.00
CABANTAN ST ARCH REYES - NEW ERA RR 2,250.00
CEBU BUSINESS PARK LOT NO 1 CR 15,000.00
LOT NOS 4-6 CR 15,000.00
ROAD LOT NOS 2,3,5,7 & 8 CR 7,000.00
LOT NO 9 CR 14,000.00
LOT NOS 10-16 CR 16,000.00
LOT NOS 18-22 CR 16,000.00
LOT NOS 24-31 CR 16,000.00
LOT NO. 34 CR 16,000.00
ROAD LOT NOS 17,23,32 & 3 CR 7,000.00
JUAN LUNA ACCESS TO AYALA RR 8,000.00
JUAN LUNA AVE ARCH REYES - NEW ERA CR 7,000.00
NEW ERA ST CABANTAN ST - J. LUNA RR 3,500.00
CR 4,000.00
Page 126
CEBU CITY
D.O. No. 15-97
BARANGAY: MABINI Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 60.00
BARANGAY: MABOLO PROPER

-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
E LABUCAY ST TRES PADRES BORCES-GOC RR 2,250.00
F SENO ST M J CUENCO RR 2,250.00
RR 2,250.00
HOLY NAME ST M J CUENCO AVE RR 2,250.00
JUAN LUNA AVE F CABAHUG - C. PORT CR 6,000.00
MJ CUENCO ACCESS TO AYALA RR 4,250.00
V COLINA ST MJ CUENCO- C PORT RR 2,250.00
CR 3,000.00
Page 127
CEBU CITY
D.O. No. 15-97
BARANGAY: MALUBOG Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALMENDRAS ST SITIO TINGUB - BRGY BABA RR 600.00
E. OSMENA SR AVE BRGY BUSAY - SITIO TINGU RR 600.00
KAN-IRAG SPORTS COMPLEX RR 900.00
TOPS RR 900.00
BARANGAY: PARIAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
V GULLAS-BONIFACIO CR 7,500.00
ZULUETA ST-V.GULLAS CR 6,000.00
D JAKOSALEM-MABINI CR 16,000.00
A BONIFACIO-COLON ST CR 7,500.00
GEN JUNQUERA ST SANCIANKO-COLON CR 12,000.00
SANCIANGKO ST ESCANO-JUNQUERA CR 7,500.00
BARANGAY: PARIL
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 225.00
A 60.00
BARANGAY: PIT-OS
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
BDRY OF BRGY BACAYAN TO
BRGY BINALIW TO PULANG BATO RR 350.00
SITIO KABANGAHAN W/IN JUNCTION P. LUPA RR 350.00
KAHAYAHAY SUBD RR 850.00
Page 128
CEBU CITY
D.O. No. 15-97
BARANGAY: PONG-OL SIBUGAY Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
CEBU GOLF POLO CLUB A 225.00
ALL OTHER STREETS A 100.00
BARANGAY: PULANGBATO
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
AGRO MACRO DEV. CORP RR 325.00
ALL OTHER STREETS RR 275.00
A 100.00

-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
JUNQUERA EXT JUNQUERA ST-RR LANDON CR 6,500.00
RR LANDON OSMENA-JAKOSALEM ST CR 7,000.00
SPL QUALIFICATION LOTS ALONG UNNAMED STR CR 3,750.00
BARANGAY: SAN JOSE

-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ROAD LOREGA BORCES PUROK III RR 950.00
ROAD TO BUTUANON RIVER PUROK I RR 950.00
ROAD TO BUTUANON RIVER MARYVILLE SUBD (PARK 3) RR 1,750.00
ROAD TO CITE PUROK II RR 950.00
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK I RR 2,250.00
ALL OTHER STREETS ALONG BULBO-PULANG BAT RR 750.00
A 300.00
Page 129
CEBU CITY
D.O. No. 15-97
BARANGAY: SAN ROQUE Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
A MABINI ST ZULUETA- A URDANETA CR 4,150.00
GOMEZ ST CR 4,000.00
J LUNA ST CR 5,650.00
LAPULAPU ST MAGALLANES-QUEZON BLVD CR 12,400.00
V GULLAS-LEGASPI CR 5,700.00
LOT 7488-V GULLAS ST CR 3,750.00
LEGASPI-MAGALLANES CR 5,650.00
LEGASPI ST P BURGOS-M J CUENCO CR 5,650.00
LEGASPI EXT M J CUENCO-QUEZON BLVD CR 5,650.00
MC BRIONES ST CR 5,800.00
M J CUENCO CR 5,650.00
ML QUEZON BLVD BURGOS-EST PARIAN CR 5,000.00
MAGALLANES ST P BURGOS-MJ CUENCO CR 13,500.00
P BURGOS ST. QUEZON BLVD-URDANETA CR 5,650.00
URDANETA ST.-V GULLAS CR 4,750.00
S OSMENA,JR-QUEZON BLVD CR 5,650.00
PIER 2 ROAD S OSMENA,JR-QUEZON BLVD CR 4,750.00
URDANETA ST. P BURGOS-MJ CUENCO CR 5,000.00
BARANGAY: SIRAO
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
CEBU GOLF & POLO CLUB A 550.00
GEN. MAXILOM AVE A 600.00
KANG-IRAG PARK A 600.00
ALL OTHER STREETS A 250.00
Page 130
CEBU CITY
D.O. No. 15-97
BARANGAY: STA. CRUZ Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ARLINGTON POND A POND ST-F RAMOS CR 4,800.00
GEN. MAXILOM AVE F. RAMOS - OSMENA CR 12,500.00
F. OSMENA GEN. MAXILOM AVE CR 17,500.00
JUNQUERA ST RAMOS-RR LANDON CR 4,000.00
V RANUDO ST F RAMOS CR 5,000.00
BARANGAY: SUDLON
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 275.00
A 125.00
BARANGAY: TALAMBAN
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
HIGHWAY 11 ROAD TO KAUSWAGAN RR 1,250.00
HIGHWAY 77 RR 1,250.00
ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR 2,400.00
ROAD TO TALAMBAN TALAMBAN-CABANGCALAN RR 2,400.00
ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR 2,250.00
ROAD TO TALAMBAN BUTUANON BR-CANDUMAN RR 2,400.00
ROAD TO TALAMBAN BARBAJO ST-CANDUMAN RR 1,250.00
SILVERSHILLS SUBD RR 2,450.00
CR 3,000.00
Page 131
CEBU CITY
D.O. No. 15-97
BARANGAY: TAPTAP Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALL AREAS RR 275.00
A 125.00
BARANGAY: TEJERO
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
GEN. MAXILOM AVE CR 5,000.00
J VILLAGONZALO M.J. CUENCO-S OSMENA JR CR 3,150.00
T PADILLA EXT PEA CANAL - S OSMENA,JR CR 4,700.00
BARANGAY: TINAGO
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
A. BONIFACIO ST. MABINI-MJ CUENCO CR 3,600.00
ARELLANO BLVD. ESTERO TINAGO-PARIAN CR 4,500.00
BAGUMBAYAN ST. MJ CUENCO-V SOTTO CR 3,250.00
CJ QUIZON ST. BAGUMBAYAN-OSMENA CR 3,650.00
CALERO ST M J CUENCO AVE CR 3,250.00
LOPEZ JAENA ST. MABINI-MJ CUENCO AVE CR 3,500.00
MC ARTHUR BLVD EST. TEJERO-EST. PARIAN CR 5,250.00
MJ CUENCO AVE. ESTERO TEJERO-TINAGO CR 6,000.00
MABINI ST. BONIFACIO-ZULUETA CR 3,500.00
QUEZON BLVD. ESTERO TEJERO-PARIAN CR 4,400.00
S OSMENA JR BLVD EST TINAGO-EST PARIAN CR 6,450.00
V SOTTO AVE. MJ CUENCO-QUEZON BLVD CR 4,400.00
ZULUETA ST. MABINI-MJ CUENCO AVE. CR 3,900.00
Page 132
CEBU CITY
D.O. No. 15-97
BARANGAY: T. PADILLA Effectivity Dates 24-Apr-97
-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
F VILLA LAHUG CREEK-MJ CUENCO CR 2,750.00
MJ CUENCO AVENUE LOREGA-ESTERO TEJERO CR 7,000.00
OLD PHIL RAILWAY LAHUG CREEK-G LOREGA CR 2,750.00
SIKATUNA T PADILLA- BONIFACIO CR 3,500.00
T VILLA PRIVATE ROAD F VILLA-MJ CUENCO CR 3,500.00
LAHUG CREEK-M J CUENCO CR 3,500.00

-------------------------------------------- ----------------------------------- ------------------ ------------------
CLASSI- 2ND REV
-------------------------------------------- ----------------------------------- ------------------ ------------------
ALCOHOL ST SIKATUNA-LAHU CREEK RR 3,900.00
CREEK SIDE ST BDRY ZAPATERA ELEM SCH RR 3,900.00
D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS CR 6,500.00
SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR 3,900.00
CR 3,900.00
===================== ================= ========= =========
Page 133
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 81 - CEBU CITY, NORTH

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A

PARTICULAR BARANGAY -

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.
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
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF

PROPERTIES LOCATED IN A STREET/BARABGAY/ZONE,
REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR
PURPOSES OF ZONAL VALUATION.
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
Page 134
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND
IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES i.e. ZONAL
VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST
TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE
OF ZONAL VALUATION PROPERTY SHALL BE VALUED PURSUANT
TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM

SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT
(20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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), NATION HOUSING AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL

NO LONGER BE VALUED AS AN APD AND SHALL BE TREATED AS AN
ORDINARY REAL PROPERTY.
5. 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 OF EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED

IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE
FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/jntb/ABPJ/9/7/16
Page 135

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
Page 136
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
Page 137
RDO NO. 81 (formerly RDO 60 CEBU CITY - NORTH

D.O. No. 20-93
BARANGAY: ADLAWON Effectivity Dates 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
GOV M CUENCO AVE JUAN LUNA-MAHIGA CREEK RR 5,500.00
MARCONI ST FULTON STREET 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-ECOLINGS RR 1,300.00
ROAD TO CP LAPULAPU RR 1,800.00
WILSON ST SALINAS DRIVE RR 1,800.00
BARANGAY: BABAG
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 40.00
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D.O. No. 20-93
BARANGAY: BACAYAN Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALONG ROAD TO PIT-OS A 60.00
BARANGAY: BANILAD
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
A BONIFACIO ST TALAMBAN-MANDAUE CY RR 3,300.00
DORADO I VILLAGE RR 1,300.00
GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 3,300.00
M LUISA P1 P ANANAS RR 2,300.00
M LUISA P1 P MIGUEL RR 2,300.00
M LUISA P2 P MARIANO RR 2,300.00
M LUISA P2 P SERGIO RR 2,300.00
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
BARANGAY: BASAK PARDO

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
N BACALSO AVE GREYHOUND-HOLY CROSS CR 2,500.00
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
Page 139
D.O. No. 20-93
BARANGAY: BASAK SAN NICOLAS Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
AQUILA ST LEOM-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
E SABELLANO ST LOURDES VILLE-B PARDO RR 1,300.00
LOURDES VILL-LLAMAS RR 1,300.00
EUCALYPTUS ST N BACALSO AVE RR 800.00
F LLAMAS ST N BACALSO-GANSIANG CR 1,800.00
GANSIANO 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
Page 140
D.O. No. 20-93
BARANGAY: BONBON Effectivity Dates 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
Page 141
D.O. No. 20-93
BARANGAY: BULALACAO PARDO Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
N BACALSO AVE BULALACAO 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
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ECOLINGS SUBD RR 1,000.00
LAHUG BUSAY ROAD RR 1,600.00
LAHUG BUSAY ROAD ECOLING 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-ECOLING RES RR 1,000.00
DON EMILIO OSMENA HW ECOLINGS-LAHUG RR 1,000.00
Page 142
D.O. No. 20-93
BARANGAY: CALAMBA Effectivity Dates 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 RIVER CR 2,500.00
HAPPY VALLEY SUBD RR 1,800.00
KATIPUNAN ST A LOPEZ-V RAMA AVE CR 2,000.00
LUCIO LOPEZ DRIVE A LOPEZ-V RAMA AVE RR 1,300.00
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 DEL ROSARIO-N BACALSO RR 2,300.00
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 GUADALUPE RIVER-WALING ST CR 6,500.00
CAPITOL CEBY CY Z00 VILLALON RES-CCG RR 1,300.00
CAPITOL CEBY 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
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 JUNCTION-CCGC CR 1,800.00
KAMUNING ST L LLORENTE-NESCARIO CR 3,500.00
J LLORENTE ST WALINGWALING-OSMENA CR 3,300.00
M VELEZ ST GUAD RVR-DON G GARCIA CR 3,000.00
MIRASOL ST CR 2,000.00
N ESCARIO ST J OSMENA-G GARCIA CR 4,500.00
ORCHID ST N ESCARIO-JASMIN CR 2,500.00
P RODRIGUEZ CR 1,800.00
WALINGWALING CR 2,000.00
Page 143
D.O. No. 20-93
BARANGAY: CARRETA Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
BARANGAY: CENTRAL PROPER

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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 V GULLAS-JAKOSALEM CR 13,500.00
LEGASPI ST JAKOSALEM=-P BURGOS CR 13,500.00
LINCOLN ST PLARIDEL-F GONZALES CR 13,500.00
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 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 GULLAS ST J LUNA-J BORROMEO CR 13,500.00
P LOPEZ ST COLON-BALINTAWAK 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 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
MAGALLANES-LEGASPI CR 13,500.00
Page 144
D.O. No. 20-93
BARANGAY: COGON CENTRAL Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
F RAMOS ST VILLANUEVA-JUNGQUERA CR 4,500.00
F RAMOS ST JUNGQUERA-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 JUNGQUERA-JAKOSALEM CR 4,500.00
V RANUDO ST F RAMOS-JAKOSALEM RR 2,500.00
BARANGAY: COGON PARDO

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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
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D.O. No. 20-93
BARANGAY: DULJO Effectivity Dates 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 KINALUMSAN-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
SPOLARIUM ST CARLOCK-C PADILLA RR 1,300.00
BARANGAY: ERMITA
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
EL FILIBUSTERISMO ST MAGALLANES-PLARIDEL CR 3,500.00
ERMITA BEACH RD KAWIT-SIR PROJ RR 1,800.00
F CALDERON ST MAGALLANES-PROGRESSO CR 8,000.00
F GONZALEA MAGALLANES-WHARF CR 13,500.00
KAWIT ST N ME TANGERE-M ESCANO CR 3,500.00
LINCOLN ST CALDERON-PLARIDEL CR 7,500.00
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 FORBES-M ESCANO CR 5,500.00
MAGALLANES ST GUADALUPE RIVER-M ESCANO CR 6,000.00
MAGALLANES ST M ESCANO-PLARIDEL CR 10,500.00
NOLI ME TANGERE ST MAGALLANES-KAWIT CR 2,500.00
PLARIDEL ST MAGALLANES-PROGRESSO CR 10,500.00
PROGRESSO ST CALDERON-PLARIDEL CR 8,000.00
QUEZON BLVD M ESCANO-F GONZALES CR 4,500.00
Page 146
D.O. No. 20-93
BARANGAY: GUADALUPE Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
A ABELLANA ST BACAYO-M VELEZ ST RR 2,300.00
B RODRIGUEZ EXT V RAMA BRIDGE CR 2,500.00
BUENA HILLS SUBD RR 1,300.00
CABAJAR ST R ALAURA-V RAMA AVE RR 1,300.00
DON JOSE VILLAGE RR 1,300.00
EMILIO OSMENA ST RR 1,300.00
FAIRLANE VILLAGE V RAMA AVENUE RR 1,800.00
FATIMA HILLS V RAMA AVENUE RR 1,300.00
FOREST HILLS M VELEZ ST RR 1,100.00
GOCHAN SUBD RR 1,300.00
GUADALAJARA SUBD V RAMA AVENUE RR 1,300.00
GUADALUPE HEIGHTS V RAMA AVENUE RR 1,800.00
HAPPY VALLEY RR 1,800.00
HAPPY VALLEY ROAD RR 1,300.00
HORSE SHOE DRIVE RR 1,800.00
J FORTICH ST M VELEZ ST RR 1,800.00
L BACAYO ST V RAMA AVENUE RR 1,800.00
M VELEZ ST LABANGON-GD SHEPHERD RR 1,300.00
M VELEZ ST GOOD SHEPHERD-V RAMA RR 2,300.00
M VELEZ ST V RAMA-BRIDGE RR 3,300.00
MA THERESA I SUBD RR 1,300.00
MA THERESA II SUBD RR 1,300.00
NICHOLS HEIGHTS RR 1,300.00
QUEENSVILLE SUBD RR 1,300.00
QUIJADA CPD RR 1,300.00
R DUTERTE ST RR 1,800.00
ROAD TO GOOD SHEPHERD RR 600.00
ROAD TO NAPO BOUNDARY CHURCH RR 600.00
SINGSON ROAD RR 1,800.00
SUNDANCE ROAD M VELEZ ST CR 1,300.00
V RAMA AVE GUADALUPE RTDA-RODRIGUEZ RR 2,500.00
VISAYAN GLASS CMPD I 1,500.00
WINDY HILLS M VELEZ ST RR 1,100.00
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
Page 147
D.O. No. 20-93
BARANGAY: INAYAWAN PARDO Effectivity Dates 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
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
BALINTAWAK ST P LOPEZ-V GULLAS CR 5,500.00
COLON ST M ESCANO-PRES OSMENA CR 17,500.00
COLON ST OSMENA BLVD-JUNQUERA CR 22,500.00
GEN JUNQUERA ST SANCIANGKO-COLON CR 8,000.00
JUEZ BORROMEO ST COLON-P LOPEZ CR 8,000.00
M ESCANO ST P DEL ROSARIO-MAGALLANES CR 8,000.00
MAGALLANES ST M ESCANO-P LOPEZ CR 10,500.00
P DEL ROSARIO ST M ESCANO-OSMENA BLVD CR 6,500.00
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
PRES S OSMENA BLVD P DEL ROSARIO-COLON CR 15,500.00
SANCIANGKO ST M ESCANO-JUNQUERA ST CR 5,500.00
V GULLAS ST OSMENA BLVD-BALINTAWAK CR 8,000.00
Page 148
D.O. No. 20-93
BARANGAY: KALUNASAN Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 60.00
BARANGAY: KAMAGAYAN
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
D JAKOSALEN ST P DEL ROSARIO-SANCIANGKO 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 PRES OSMENA-JUNQUERA CR 8,500.00
PELAEZ ST R LANDON-OSMENA BLVD CR 3,500.00
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO CR 5,500.00
Page 149
D.O. No. 20-93
BARANGAY: KAMPUTHAW Effectivity Dates 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
APITONG ST CR 1,800.00
CS 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
DON JOSE AVILA ST RR 1,300.00
E POND EXT CR 2,000.00
GEN MAXILOM ST JAKOSALEM-ECHAVEZ CR 6,500.00
GEN MAXILOM ST ECHAVES-ROM CATH CEM CR 4,500.00
GONZALES PVT ROAD CR 2,000.00
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
MARIPOSA ST CR 1,800.00
MOLAVE ST CR 1,800.00
NC ESCARIO ST BRIDGE-ARCH AVENUE CR 6,500.00
PERPETUAL SOC HOSP PSH-V ESCARIO X 1,800.00
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
SAN JOSE MAXILOM AVE-GORORDO CR 2,000.00
TINDALO ST CR 1,800.00
Page 150
D.O. No. 20-93
BARANGAY: KINASANG-AN Effectivity Dates 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
N BACALSO AVE KINASANGAN-POTENCIANO CR 2,500.00
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 TRES DE ABRIL-KATIPUNAN RR 1,300.00
A LOPEZ ST KATIPUNAN-BALAGA RES RR 1,300.00
A LOPEZ ST BALAGA RES-A LOPEZ RR 1,300.00
HORSESHOE DR SUBD HAPPY VALLEY RR 1,300.00
KATIPUNAN ST BUHISAN RIVER-LOPEZ CR 2,000.00
NATALIO BACALSO AVE KINALUMSAN-TRES DE ABRIL CR 2,300.00
PART OF HAPPY VALLEY RR 1,800.00
QUIJANO 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 TRES DE ABRIL-KATIPUNAN RR 1,800.00
SALVADOR ST KATIPUNAN-GUADA RR 1,300.00
TRES DE ABRIL A LOPEZ-KINALUMSAN 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
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D.O. No. 20-93
BARANGAY: LAHUG Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
AMON TRADING PORT N ESCARIO-J LUNA AVE RR 1,300.00
ARCH REYES AVE GORORDO AVE- N ESCARRIO CR 6,500.00
BANCO CEBUANO SUBD RR 1,300.00
CAPITOL CEBU CY Z00 OPRA VILL-VILLALON RR 1,300.00
OPRA VILLAGE RR 800.00
PADGET CAOMPOUND ROAD RR 1,800.00
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

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
CORTES SUBD RR 800.00
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 MIGUEL RR 1,300.00
VILLA SUBDIVISION RIVERSIDE RR 1,100.00
ALL LOTS ALLEYS GEN LOREGA RR 1,100.00
Page 152
D.O. No. 20-93
BARANGAY: LUSARAN Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 30.00
BARANGAY: MABINI
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 50.00
Page 153
D.O. No. 20-93
BARANGAY: MABOLO PROPER Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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 JOAOQUINO RR 1,300.00
F SENO ST MJ CUENCO RR 1,300.00
GIL TUDTUD ST J JOAQUINO RR 1,300.00
HOLY NAME ST MJ CUENCO AVE RR 1,300.00
JUAN LUNA AVE F CABAHUG-C PORT CR 5,500.00
M BORGONIA ST BP BORCES-GOCHAN RR 1,300.00
MABOLITES RR 1,300.00
V COLINA ST MJ CUENCO-C PORT RR 1,300.00
Page 154
D.O. No. 20-93
BARANGAY: MALUBOG Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 40.00
BARANGAY: MAMBALING
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
AVOCADO ST GANSIANG-N BACALSO RR 800.00
C PADILLA ST R AVE-KINALUMSAN CR 6,000.00
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 BERNANRDINO 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
Page 155
D.O. No. 20-93
BARANGAY: PAHINA CENTRAL Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
BALAGTAS ST PANGANIBAN-CLIMACO CR 3,000.00
BORROMEO ST SANCIANGKO-M ESCANO CR 8,000.00
COLON ST COLON BR-M ESCANO CR 8,000.00
DIMASALANG ST PANGANIBAN-M ESCANO CR 3,500.00
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
MAGALLANES GUADALUPE RVR-M ESCANO CR 6,000.00
NATALIO BACALSO PANGANIBAN-M ESCANO CR 4,500.00
NATALIO BACALSO GUAD RIVER-PANGANIBAN CR 3,500.00
PANGANIBAN ST N BACALSO-ESCANO CR 2,500.00
SANCIANGKO ST PANGANIBAN-M ESCANO CR 4,500.00
SANCIANGKO ST GUADALUPE RIVER-PANGANIBA CR 2,800.00
BARANGAY: PAHINA SAN NICOLAS

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
B ARANAS LAKANDULA-3 DE ABRIL CR 2,500.00
C PADILLA ST LAKANDULA-3 DE ABRIL CR 3,500.00
ESPELITA ST LAKANDULA-3 DE ABRIL CR 2,500.00
GARFIELD ST C PADILLA-TUPAS CR 2,500.00
LAKANDULA ST 3 DE ABRIL-TUPAS CR 2,500.00
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
Page 156
D.O. No. 20-93
BARANGAY: PARIAN Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
COLON ST D JAKOSALEM-MABINI CR 15,500.00
D JAKOSALEM ST A BONIFACIO-COLON ST CR 4,500.00
GEN JUNQUERA ST SANCIANGKO-COLON CR 8,000.00
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
ZULUETA ST V GULLAS CR 3,500.00
BARANGAY: PARIL
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 40.00
BARANGAY: PASIL ABUNO

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ACCESS ROAD 7A RR 900.00
ACCESS ROAD 7B RR 900.00
ACCESS ROAD I RR 900.00
F RALLOS ST GUADALUPE RVR-GARFIELD CR 1,500.00
L FLORES ST TUPAZ-STO NINO EXT CR 1,000.00
M DELA CONCEPCION GUADALUPE RVR-GARFIELD CR 1,500.00
R MAGSAYSAY ST GUADALUPE RVR-GARFIELD CR 1,500.00
STO. NINO EXT DON BOSCO TO GARFIELD RR 900.00
T CAVAN ST GUADALUPE RVR-GARFIELD CR 1,500.00
TUPAS ST GUADALUPE RVR-GARFIELD CR 2,500.00
Page 157
D.O. No. 20-93
BARANGAY: PIT-OS Effectivity Dates 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
N BACALSO AVE SUNRISE-KINASANGAN RR 2,500.00
ROAD TO SUNRISE VILL N BACALSO AVE RR 800.00
SUNRISE VILLAGE RR 800.00

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 30.00
Page 158
D.O. No. 20-93
BARANGAY: FORT AREA Effectivity Dates 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
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
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 50.00
Page 159
D.O. No. 20-93
BARANGAY: PUNTA PRINCESA Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
3 DE ABRIL ST LLMAS-BUHISAN RIVER RR 1,300.00
ATILLO SUB RR 1,300.00
CLARITA VILLAGES F LLAMAS ST RR 1,300.00
DONA MARIA VILLAGE RR 1,300.00
E SABELLANO ST QUIOT P-F LLAMAS RR 1,300.00
ELVIRA CUI SUBD 3 DE ABRIL-BUHISAN RR 1,300.00
F LLAMAS ST GANSIANG-BUHISAN RVR RR 1,300.00
F LLAMAS ST DON BOSCO-BUHISAN RIVER RR 1,300.00
F PACANA ST 3 DE ABRIL-BUHISAN RR 1,300.00
GANSIANG ST F LLAMAS-AVOCADO RR 800.00
GANSIANG ST AVOCADO-LIM CPD RR 800.00
GOCHAN SUBD BACK OF DON BOSCO RR 1,300.00
GUADALUPE VILLAGE I F LLAMAS ST RR 1,300.00
GUADALUPE VILLAGE II F LLAMAS ST RR 1,300.00
LOURDES VILLAGE E SABELLANA ST RR 1,300.00
MAJERO SUBD 3 DE ABRIL ST RR 1,300.00
PLEASANT HOMES SUBD E SABELLANA ST RR 1,800.00
ROAD TO DON BOSCO LLAMAS-DON BOSCO RR 800.00
VICTOR VILLAGE 3 DE ABRIL-F PACANA RR 1,300.00
VILLA CRISTINA VILL RR 1,300.00
BARANGAY: QUIOT PARDO

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
BAYANIHAN VILLAGE N BACALSO AVE RR 1,300.00
E SABELLANO ST KINSANG-AN TO PUNTA PRINSE RR 800.00
GENES COMPOUND RR 800.00
GOCHAN I SUBD E SABELLANO ST RR 1,300.00
GOCHAN II SUBD E SABELLANO ST RR 1,300.00
HONEY VILLE SUBD 1,2 E SABELLANO ST RR 1,300.00
MOUNATIN VIEW SUBD E SABELLANO ST RR 800.00
MURILLO VILLAGE E SABELLANO ST RR 800.00
N BACALSO AVE POTENCIANO-BAYANIHAN CR 2,500.00
SAN CARLOS HTS SUBD RR 1,300.00
Page 160
D.O. No. 20-93
BARANGAY: SAMBAG I Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ANTONIO ABAD TORMIS RR 1,300.00
J URGELLO PRIVATE ROAD ALL UNNAMED ROADS CR 1,500.00
MH AZNAR ROAD RR 1,800.00
NATALIO BACALSO AVE PANGANIBAN-M ESCANO CR 4,500.00
NATALIO BACALSO AVE GUAD RIVER-PANGANIBAN CR 3,500.00
P OSMENA BLVD UY TENG SU-RR LANDON CR 12,500.00
P OSMENA BLVD RR LANDON-PD ROSARIO CR 10,500.00
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
RR LANDON EXT CR 2,000.00
UY TENG SU ST INTERIOR CR 1,500.00
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
ASCENSION ST RR 1,300.00
ASSUMPTION ST RR 1,300.00
B RODRIGUEZ ST WALING-FUENTE-OSMENA CR 7,500.00
B RODRIGUEZ ST GUAD RVR-WALINGWALING CR 6,500.00
FUENTE OSMENA RTDA CR 15,500.00
J URGELLO PRIVATE ROAD OSMENA BLVD CR 3,500.00
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
UY TENG SU ST OSMENA-J URGELLO CR 2,500.00
V URGELLO ROAD CR 3,500.00
VISITACION ST CR 1,500.00
ZARUTAN SUBD ROAD RR 1,300.00
Page 161
D.O. No. 20-93
BARANGAY: SAN ANTONIO Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
UNQUERA EXT JUNQUERA ST-RR LANDON CR 4,500.00
RR LADON OSMENA-JAKOSALEM ST CR 4,500.00
SPL QUALIFICATION LOTS ALONG UNNAMED STREET 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

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
B ARANAS ST CARLOCK-LAKANDULA CR 2,300.00
B ARANAS ST CARLOCK-TUTI CR 1,800.00
B ARANAS ST T ABELLA-LAKANDULA CR 2,200.00
C PADILLA ST CARLOCK-LAKANDULA CR 2,500.00
CARLOCK ST TRES DE ABRIL-C PADILLA CR 2,100.00
FIGUEROA ST B ARANAS-C PADILLA CR 1,500.00
JM BASA ST V RAMA-TUPAZ CR 1,500.00
LAKANDULA ST TRES DE ABRIL-TUPAS CR 2,500.00
N BACALSO TRES DE ABRIL-GUAD RIVER CR 2,000.00
T ABELLA ST (TUTI ST) C PADILLA-TUPAZ CR 2,500.00
TOMAS ABELLA ST TRES DE ABRIL- C PADILLA CR 2,000.00
TRES DE ABRIL ST LAKANDULA CR 2,000.00
TUPAZ ST JM BASA-LAKANDULA CR 2,500.00
V RAMA AVENUE R AVE-B ARANAS CR 2,100.00
Page 162
D.O. No. 20-93
BARANGAY: SAN ROQUE Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
A MABINI ST ZULUETA-A URDANETA 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
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
URDANETA ST P BURGOS-MJ CUENCO CR 3,500.00
BARANGAY: SAPANG DAKU

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 60.00
Page 163
D.O. No. 20-93
BARANGAY: SAWANG CALERO Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
C PADILLA ST JM BASA-CARLOCK CR 2,500.00
CARLOCK ST TUPAZ ST-C PADILLA CR 2,000.00
FIGUEROA ST TUPAZ ST-C PADILLA CR 1,800.00
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
SPL QUALIFICATIONS LUDO EUYM IND'L COMP I 4,500.00
TUPAS ST LUDO GINES-CARLOCK CR 2,500.00
BARANGAY: SINSIN
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 40.00
BARANGAY: SIRAO
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 40.00
Page 164
D.O. No. 20-93
BARANGAY: STA. CRUZ Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ARLINGTON POND A POND ST-F RAMOS CR 4,500.00
ARLINGTON POND OSMENA BLVD-F RAMOS CR 4,500.00
F RAMOS ST VILLANUEVA-JUNQUERA CR 4,500.00
RR LANDON ST OSMSENA-JUNGQUERA CR 4,500.00
V RANUDO ST F RAMOS ST RR 2,500.00
BARANGAY: SUBA PASIL

----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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
Page 165
D.O. No. 20-93
BARANGAY: TABUNAN Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 30.00
BARANGAY: TIG-BAO
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 30.00
BARANGAY: TALAMBAN
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
HIGHWAY 77 RR 500.00
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
ALL OTHER STREETS PARALLEL/INTERSECTING RR 500.00
RIDGEDALE SUBD RR 1,500.00
SILVERHILLS SUBD RR 1,500.00
Page 166
D.O. No. 20-93
BARANGAY: TAPTAP Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 30.00
BARANGAY: TEJERO
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
J VILLAGONZALO MJ CUENCO-S OSMENA JR CR 1,800.00
PEA CANAL 10TH ST MAXILOM-T PADILLA CR 1,800.00
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 GONZALEO-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
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
ALL LOTS ALLEYS CUENCO-V B SOTTO CR 1,500.00
Page 167
D.O. No. 20-93
BARANGAY: TISA Effectivity Dates 14-May-93
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
DONA ESPERANZA VILL KATIPUNAN ST RR 1,300.00
F PACAN ST KATIPUNAN-BUHISAN RR 1,300.00
F GOCHAN VILLAGE RR 1,300.00
F LLAMAS ST BUHISAN-KATIPUNAN RR 1,500.00
FELINA VILL NEIGHBOR RR 1,300.00
KATIPUNAN ST F PACANA-LLAMAS RR 1,800.00
KATIPUNAN ST F LLAMAS-FILTRO RR 1,300.00
KATIPUNAN ST LABANGON-F PACANA CR 2,000.00
LA PALOMA VILLAGE KATIPUNAN ST RR 1,800.00
MAYA VILLAGE RR 1,800.00
RIVA RIDGE SUBD RR 1,800.00
STA. TERESITA VILL RR 1,800.00
TISA HILLS VILL & NS RR 1,800.00
VILLA ISIDRA F LLAMAS RR 1,800.00
BARANGAY: TO-ONG
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
ALL AREAS A 50.00
BARANGAY: T. PADILLA
----------------------------------------- --------------------------------------- --------------- ------------------------
----------------------------------------- --------------------------------------- --------------- ------------------------
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
LAHUG CREEK-MJ CUENCO CR 2,700.00
Page 168
20-93
BARANGAY: ZAPATERA LIBOT Effectivity Dates 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 MAXILOM-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
==================== =================== ======= ============
Page 169
RDO NO. 81 - CEBU CITY, NORTH

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A

PARTICULAR BARANGAY -

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 .
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

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.
Page 170

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.

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 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
MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.
I-3/jntb 8/17/16/ABPJ/9/7/16
Page 171

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
Page 172
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
Page 173

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 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 MONTAA 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
Page 174
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 URDNAETA 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 MU 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
Page 175
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 JAKOSALEM 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 SANCIANGCO CR 7,750.00
SANCIANGCO ST OSMENA TO JAKOSALEM ST 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
Page 176
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 GOMES 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 CR 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
Page 177
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
ESPELITA 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
BARANGAY: PASIL ABUNO

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 178
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
GARFIELD 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
BARANGAY: SAWANG CALERO

--------------------------------------- ------------------------------------ ---------------------- -------------------
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 TTO 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 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
Page 179
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 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 BERNARDINO ST RR 220.00
SAN ROQUE EXT RR 190.00
SAN ROQUE ST RR 220.00
YBANEZ PRIVATE ROAD RR 130.00
Page 180
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
BARANGAY: BASAK PARDO

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 181
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
BARANGAY: COGON PARDO

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

--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
ABARQUEZ SUBD TALISAY BOUDNARY RR 160.00
F JACA ST GABUYA TO D SITE RR 200.00
F JACA ST RD TO S DITE 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
BARANGAY: BULACAO PARDO

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 182
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
BARANGAY: QUIOT PARDO

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 183
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
Page 184
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
UY TENG SU STREET CR 400.00
ALL UNNAMED STREETS RR 220.00

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 185
D.O. No. 26-89
BARANGAY: SANTA CRUZ Effectivity Dates 21-Sep-89
--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
ARLINGTON POND ST CR 2,000.00
FUENTE OSMENA RTDA CR 7,000.00
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 L12 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

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 186
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 SIKATUNA TO M CUENCO CR 1,150.00
T VILL PRIVATE ROAD RR 280.00

--------------------------------------- ------------------------------------ ---------------------- -------------------
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 EXCHAVEZ TO SAN 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
Page 187
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 CR 300.00
C MINA ST OLD PHIL RAILWAY CR 300.00
CASALS VILLAGES ALL LOTS WITH SUBD RR 500.00
E LABUCAY ST 3 P BORCES GO CHAN CR 400.00
F CABAHUG ST CR 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 WRA 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
Page 188
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
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 P 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
Page 189
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
GORORDO 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
Page 190
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 CPS CR 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 JUNCTIONR D 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
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
Page 191
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
Page 192
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
Page 193
D.O. No. 26-89
BARANGAY: TALAMBAN Effectivity Dates 21-Sep-89
--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
EL DORADO II UNIV SN CARLOS MCWD RR 200.00
ROAD TO TALAMBAN MCWD TO KABANGKALAN RR 350.00
ROAD TO TALAMBAN KABANGKALAN TALANBAN RR 280.00
ROAD TO TALAMBAN TALAMBAN PROP TIGBAO RR 240.00
ROAD TO TALAMBAN TALAMBAN KANDUMAN RR 200.00
ROAD TO TALAMBAN 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
--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
A 10.00
BARANGAY: BINALIW
--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
A 10.00
Page 194
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
Page 195
D.O. No. 26-89
BARANGAY: SUDLON Effectivity Dates 21-Sep-89
--------------------------------------- ------------------------------------ ---------------------- -------------------
CLASSI- INITIAL
--------------------------------------- ------------------------------------ ---------------------- -------------------
A 10.00

--------------------------------------- ------------------------------------ ---------------------- -------------------
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
Page 196
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
=================== ================= ========== =========
Page 197
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 VALUES 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 ECISING 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
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.
Page 198
6. AREA FOR PRIORITY DEVELOPMENT (APD).

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.

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 SCHEDLE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS, WHICHEVER IS HIGHER.
ABPJ/7Sept2016
Page 199

Zonal Values Notice for Cebu City North Properties

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Zonal Values Notice for Cebu City North Properties

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NOTICE

Schedules of Zonal Values per Department Order (DO) -

DEPARTMENT ORDER NO. 064 - 2018

SUBJECT : IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES

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

*Agricultural/Rawland not less than 5,000 square meters

RDO NO. 81 CEBU CITY NORTH

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

ALL OTHER CONDOMINIUMS RC 100,000.00

STREET NAME / 4th REVISION

ALL OTHER AREAS W/IN BRGY. PROPER RR 2,900.00

STREET NAME / 4th REVISION

ALL OTHER AREAS RR 19,000.00

ALL OTHER CONDOMINIUMS RC 100,000.00

STREET NAME / 4th REVISION

GOLDEN HAVEN MEMORIAL PARK CL* 53,500.00

ALL AREAS RR 1,575.00

ALL SOCIALIZED HOUSING SUBD. RR 2,450.00

ALL OTHER SUBDIVISIONS RR 4,000.00

STREET NAME / 4th REVISION

ALL SOCIALIZED HOUSING SUBDIVISIONS RR 3,425.00

ALL OTHER SUBDIVISIONS RR 7,250.00

ALL OTHER CONDOMINIUMS RC 105,000.00

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

* jurisdiction of RD82-Cebu City - South

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

ALL OTHER STREETS CR 39,050.00

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

ALL OTHER STREETS CR 30,300.00

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

ALL OTHER STREETS CR 30,000.00

STREET NAME / 4th REVISION

NOTE. As per RDO's justification

STREET NAME / 4th REVISION

JUANA OSMENA EXT 1-4 RR 41,375.00

ALL OTHER STREETS RR 21,000.00

DIGNOS COMPOUND RR 32,250.00

ALL OTHER CONDOMINIUM* RC 50,000

STREET NAME / 4th REVISION

ALL OTHER STREETS RC 15,775.00

GEN LIM F ROXAS-P QUIRINO RR 23,375.00

ALL OTHER SUBDIVISION RR 14,312.50

ROYAL GARDEN RESIDENCES RC* 66,000.00

ALL OTHER CONDOMINIUMS RC 100,000.00

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

STREET NAME / 4th REVISION

OTHER SUBDIVISIONS RR 36,000.00

STREET NAME / 4th REVISION