the municipalities of Balingasag and Claveria from Revenue District Office (RDO) No. 98 – Cagayan de Oro to RDO No. 97 – Gingoog City and redefines their areas of jurisdiction, effective January 1, 2020, as follows: A. RDO No. 97 - Gingoog City City of Gingoog Municipalities of: Balingoan Magsaysay Balingasag Medina Binuangan Salay Claveria Sugbongcogon Kinoguitan Talisayan Lagonglong Camiguin Province, composed of the municipalities of: Catarman Mahinog Guinsiban Sagay Mambajao
B. RDO No. 98 - Cagayan de Oro City
Cagayan de Oro City Municipalities of: Alubijid Lugait El Salvador Manticao Gitagum Naawan Initao Opol Jasaan Tagoloan Laguindingan Villanueva Libertad