RDO No 83 TalisayCTArgamo Badian Et Al1

DEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER NO. 21-93

JANUARY 25, 1993
SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE

MUNICIPALITIES OF ARGAO, BADIAN, BARILI, BOLJOON, DALAGUETE, GINATILAN,
MALABUYOC, MINGLANILLA, NAGA, PINAMUNGAHAN, RONDA, SAMBOAN,
SAN FERNANDO, SANTANDER, SIBONGA AND TALISAY UNDER REVENUE
DISTRICT OFFICE NO 60-A (TALISAY,CEBU) REVENUE REGION NO. 7 CEBU CITY
FOR INTERNAL REVENUE TAX PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 16(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 sone 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 Municipalities of Argao, Badian, Barili, Boljoon, Dalaguete,
Ginalitan, Malabuyoc, Minglanilla, Naga, Pinamungajan, Ronda, Samboan, San Fernando, Santander,
Sibonga and Talisay under the jurisdiction of Revenue District Office No. 60A (Talisay City), Revenue
Region No. 7, Cebu City after a public hearing was conducted on July 28, 1992 for the purpose. This
Order is issued to implement zonal values for land and improvements in the case of condominiums/
townhouses, commercial and industrial buildings as shown in Annex "A" hereof to be used in
computing any internal revenue tax laws.
In case the gross selling price or the market value as shown in the schedule of values of the
provincial or city assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)
RAMON DEL ROSARIO, JR.
Secretary of Finance
RECOMMENDED BY:
(Signed)
JOSE U. ONG
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL

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, DAIRYING, INLAND FISHING, SALT-MAKING
AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND
AND FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH

HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC.
VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CLASSIFICATION LEGEND:
'RR' - RESIDENTIAL REGULAR 'X' - INSTITUTIONAL
RC' - RESIDENTIAL CONDOMINIUM 'I' - INDUSTRIAL
'CR' - COMMERCIAL REGULAR 'A' - PLAIN, SLOPE
'CC' - COMMERCIAL CONDOMINIUM

'A1' - HILLY, MOUNTAINOUS
'GL' - GOVERNMENT LAND
'GP' - GENERAL PURPOSE 'A2' - COAL DEPOSIT
'APD' - AREA FOR PRIORITY 'A3' - FISHPOND

DEVELOPMENT
RDO NO. 83-TALISAY CITY, CEBU
CITY/MUNICIPALITY: ARGAO, CEBU

D.O. No. 21-93
BARANGAY: ALAMBIJOD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
STREET NAME/SUBDIVISION VICINITY FICATION ZV./SQ.M.
- - - -
BARANGAY ROAD RR 5.00
INTERIOR AREAS A50 1.00
A49 1.00
BARANGAY: ANAJAO
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: APO
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: BALAAS
- - - -
CLASSI- INITIAL
- - - -
A49 1.00

D.O. No. 21-93
BARANGAY: BALISONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD RR 60.00
PLAIN AREA A50 1.00
ROLLING AREA A49 1.00
BARANGAY: BINLOD
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
HILLY AREA A49 1.50
BARANGAY: BOGO
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
HILLY AREA A49 1.50
BARANGAY: BUG-OT
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 2.00

D.O. No. 21-93
BARANGAY: BULASA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD A50 5.00
BARANGAY: BUTONG
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 2O KM FROM NAT'L RD A50 1.00
BARANGAY: CALAGASAN
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 2O KM FROM NAT'L RD A50 1.00
AREA WITH COAL DEPOSITS A33 1.50
BARANGAY: CANBANUA
- - --
CLASSI- INITIAL
- - - -
CARLOCK STREET I.S.KINTANAR-ZAMORA ST RR 17.50
COLUMBUS STREET BNDRY-FACING MUNICIPAL RD RR 20.00
DR. T.S. KINTANAR STREET BOUNDARY-ZAMORA ST-MUN RD RR 20.00
ISIDRO KINTANAR STREET BNDRY-FACING MUNICIPAL RD RR 20.00
JUAN LUNA STREET I.S.KINTANAR-ZAMORA ST RR 20.00
MENDEZ STREET T.S.KINTANAR-COLUMBUS STS CR 25.00
SAN MIGUEL STREET MENDEZ-BNDRY-ZAMORA STS RR 17.50
ZAMORA STREET BNDRY-FACING MUNICIPAL RD RR 20.00

D.O. No. 21-93
BARANGAY: CANBANTUG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: CANSUJE
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
BARANGAY: CAPIO-AN
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: CASAY
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD/SHORELINE CR 155.00

D.O. No. 21-93
BARANGAY: CATANG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD 10 KM/MORE FROM NAT'L RD RR 5.50
BARANGAY: COLAWIN
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL/BARANGAY ROAD RR 15.00
PLAIN AREA A50 1.50
BARANGAY: CONALUM
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 8.50
HILLY AREA A49 1.00
BARANGAY: GUIWANON
- - - -
CLASSI- INITIAL
- - - -
NATIONAL/BARANGAY ROADS RR 20.00

D.O. No. 21-93
BARANGAY: GUTLANG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL/BARANGAY ROADS RR 7.00
BARANGAY: JAMPANG
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: JOMGAO
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.30

D.O. No. 21-93
BARANGAY: LAMACAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BONIFACIO CUENCO-BDRY CROSS ZAMORA RR 10.00
BOUNDED BLOCKS INNER AREAS 50M AWAY A50 2.50
CARLOCK KINTANAR-BDRY CROSS ZAMORA RR 8.00
COLUMBUS BDRY-50M W/IN FROM RD RR 20.00
ISIDRO C. KINTANAR BDRY-50M W/IN FROM RD RR 25.00
M. J. CUENCO LAMACAN SIDE-SITIO CANDURAN A 2.00
SITIO CANDURAN A50 2.00
SUYCO CUENCO-BDRY CROSS ZAMORA RR 10.00
VERONICA M J CUENCO-ZAMORA RR 10.00
ZAMORA BDRY-50M W/IN FROM RD RR 10.00
BARANGAY: LANGUB
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL/BARANGAY ROADS RR 5.50
PLAIN AREA A50 1.50
BARANGAY: LANGTAD
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 22.00

D.O. No. 21-93
BARANGAY: LAPAY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
BARANGAY: LINGIGON
- - - -
CLASSI- INITIAL
- - - -
BARANGAY & PROVINCIAL ROAD RR 5.50
PLAIN AREA A50 1.50
BARANGAY: LINUT-OD
- - - -
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: MABASA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 6.50
ROCKY AREA A49 1.00
BARANGAY: MANDILIKIT
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
HILLY AREA A49 1.00
BARANGAY: MOMPELLER
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL/MUNICIPAL ROADS RR 5.50
BARANGAY: PANADTARAN
- - - -
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: POBLACION Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALCARRACIN SHORELINE-CANBANUA BDRY RR 130.00
ANTONIO MINOZA SHORELINE-J. ALCAZAREN RR 130.00
ARELLANO SHORELINE-NATIONAL HI-WAY RR 125.00
A. LUNA ABEAR-ALCARRASIN EX SMP RR 125.00
COL. ORTEGA PIER-A. LUNA RR 130.00
CONSOLACION ABEAR-ALCARRASIN EX SMP RR 125.00
DEL PILAR DR. TS KINTANAR-ARGAO RIVER RR 125.00
DR. T. S. KINTANAR NAT'L HIWAY-MJ CUENCO RR 130.00
SHORELINE-LUCERO-RIZAL- RR 125.00
NATIONAL HIWAY
GEN. JUAN LUNA GEN J. LUNA-BOUNDARY CR 130.00
JOSE RIZAL TS KINTANAR-LAPU-LAPU CR 133.00
ROOSEVELT-ARELLANO RR 35.00
ARELLANO-TS KINTANAR RR 53.00
J. ALCAZAREN A. MINOZA-NATL HIWAY-RIVER RR 53.00
LAKANDULA DR. TS KINTANAR-ARGAO RIVER RR 125.00
LAPU-LAPU SHORELINE-J. ALCAZAREN RR 130.00
LUCERO LUCERO-T S KINTANAR RR 53.00
M J CUENCO BDRY-SAN MIGUEL STREET CR 110.00
PUBLIC MARKET SITE GL
SAN MIGUEL ST-RIVER BANK RR 110.00
M. ABEAR SHORELINE-NATIONAL HIWAY RR 130.00
NATIONAL HIGHWAY TULIC POB BDRY-ARGAO CEN A50 33.00
ARGAO CEN SCH-TS KINTANAR A50 53.00
T S KINTANAR-A MINOZA- CR 133.00
J ALCAZAREN
N. MIRANDA COL. ORTEGA-LAPU-LAPU RR 125.00
PIADA SHORELINE-SOLIMAN ST RR 130.00
PUBLIC PLAZA COL. ORTEGA-RIZAL-MIRANDA- GP
ALCARRACIN STS
ROOSEVELT RIZAL-ARGAO MAHAYAHAY BEACH A 53.00
SAN MIGUEL A. LUNA-CANBANUA BDRY RR 130.00
SAN MIGUEL PARISH A. LUNA-ALCARRACIN-COL X
ORTEGA-JP RIZAL STS
SOLIMAN DR. TS KINTANAR-ARGAO RIVER RR 125.00

D.O. No. 21-93
BARANGAY: POBLACION (CONTINUATION) Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BLOCK NO. 1 INTERIOR AREA BOUNDED BY A50 25.00
NATL HIWAY, TS KINTANAR,
MJ CUENCO & TULIC-POB
BOUNDARY
BLOCK NO. 2 AREA ALONG NAT'L HIWAY- RR 43.00
SAN MIGUEL-MJ CUENCO
INTERIOR AREA RR 35.00
BLOCK NO. 3 AREA FROM NAT'L HIWAY- RR 43.00
ALCARRACIN-MJ CUENCO
BLOCK NO. 4 FROM NAT'L HIWAY-RIVER RR 40.00
BANK-MJ CUENCO-ALBARRACIN
BLOCK NO. 5 FROM NAT'L HIWAY-ARELLANO A50 43.00
BNDED BY RIZAL & ROOSEVELT
BLOCK NO. 6 BNDED BY ARELLANO, RIZAL, RR 43.00
TS KINTANAR & NAT'L RD
BLOCK NO. 7 FRM T S KINTANAR-T R RR 43.00
MINOZA & RIZAL STS
BLOCK NO. 8 BNDED NAT'L HIWAY,ALCA- RR 35.00
ZAREN, JP RIZAL, & LAPU-
LAPU STS. ALONG ARGAO
RIVER
AREA FRONTING RIZAL ST. RR 40.00
ALL OTHER AREAS A50 5.00
BARANGAY: SUA
- - - -
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: SUMAGUAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY/PROVINCIAL RDS RR 6.50
PLAIN AREA A50 1.50
BARANGAY: TABAYAG
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
ROCKY HILLS A49 1.20
BARANGAY: TALAGA
- - - -
CLASSI- INITIAL
- - - -
NATIONAL & BARANGAY RDS RR 9.00
PLAIN AREA A50 1.50
BARANGAY: TALAYTAY
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
HILLY AREA A49 1.20

D.O. No. 21-93
BARANGAY: TALOOT Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD GUIWANON-PROV'L RD A50 2.30
PROVINCIAL ROAD NAT'L RD-1000M AWAY RR 55.00
PLAIN AREA A50 1.50
BARANGAY: TIGUIB
- - - -
CLASSI- INITIAL
- - - -
ROCKY HILLS A49 1.00
BARANGAY: TULANG
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: TULIC
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD BRGY RD-SITIO CANDURAN RR 10.00
COLUMBUS COLUMBUS-NATIONAL RD RR 15.00
I.C. KINTANAR IC KINTANAR-NAT'L RD RR 20.00
M.J. CUENCO COR CUENCO-BAHABAHA BRIDGE
E RR 15.00
NATIONAL ROAD SITIO CANCAINAP RR 10.00
ROOSEVELT HIWAY-TULIC-POB BDRY RR 20.00
SITIO CANDURAN & A49 8.00
CANCAINAP
ZAMORA NATIONAL ROAD RR 15.00

D.O. No. 21-93
BARANGAY: UBAUB Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
BARANGAY: USMAD
- - - -
CLASSI- INITIAL
- - - -
PLAIN AREA A50 1.50
= = = =
CITY/MUNICIPALITY: BADIAN, CEBU

D.O. No. 21-93
BARANGAY: ALAWIJAO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
CULTIVATED TO CROPS A49 1.90
A33 1.15
PLANTED TO COCONUT/ORCHARD A49 1.90
A33 1.35
FOREST/TIMBERLAND A49 1.00
A33 1.00
PASTURE/OPEN RANGE A49 1.00
A33 1.00
BARANGAY: BALHAAN
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD RR 27.50
A33 1.75
PLANTED TO COCONUT/ORCAHRD A49 2.50
A33 2.00
MARSHLAND/SWAMPS A6 1.00
A33 1.00

D.O. No. 21-93
BARANGAY: BANHIGAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BUILT-UP AREA CR 30.00
A33 1.65
A33 1.65
A33 1.00
A33 1.00
BARANGAY: BASAK
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00

D.O. No. 21-93
BARANGAY: BASIAO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00
BARANGAY: BATO
- - - -
CLASSI- INITIAL
- - - -
A33 1.10
A33 1.10
A33 1.00
WITHIN/NEAR GOLF SITE A33 2.25

D.O. No. 21-93
BARANGAY: BUGAS Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NEAR TRADING CENTER CR 22.50
A33 1.35
A33 1.35
A33 1.00
BARANGAY: CALANGCANG
- - - -
CLASSI- INITIAL
- - - -
CULTIVATED CROPS A49 2.75
A33 2.25
A33 2.25
A33 1.00
A33 1.10

D.O. No. 21-93
BARANGAY: CANDIIS Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00
BARANGAY: DAGATAN
- - - -
CLASSI- INITIAL
- - - -
A33 1.20
A33 1.10
A33 1.00
A33 1.00
BARANGAY: DOBDOB
- - - -
CLASSI- INITIAL
- - - -
A33 1.30
A33 1.30
A33 1.00
A33 1.00

D.O. No. 21-93
BARANGAY: GINABLAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.75
A33 1.75
A33 1.00
A33 1.00
BARANGAY: LAMBUG
- - - -
CLASSI- INITIAL
- - - -
A33 1.90
A33 1.90
A33 1.00
WITHIN/NEAR GOLF SITE A33 3.50
ALONG SHORELINE GP 3.00

D.O. No. 21-93
BARANGAY: MALABAGO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 2.00
A33 2.00
A33 1.00
BARANGAY: MALHIAO
- - - -
CLASSI- INITIAL
- - - -
A33 1.65
A33 1.65
A33 1.00

D.O. No. 21-93
BARANGAY: MANDUYONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.50
A33 1.50
A33 1.00
BARANGAY: MATUTINAO
- - - -
CLASSI- INITIAL
- - - -
A33 1.60
A33 1.60
A33 1.00
A33 1.00
NEAR KAWASAN FALLS GP 35.00
ALONG SHORELINE GP 27.50

D.O. No. 21-93
BARANGAY: PATONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00
BARANGAY: POBLACION
- - --
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD POBLACION BRY-BASAK RIVER RR 45.00
BASAK RIVER-L EJERCITO ST CR 65.00
L EJERCITO ST-POBLACION RR 62.50
EXCLUDING INTERIOR
INTERIOR AREAS W/IN ABOVE A50 45.00
POBLACION-T AGRAVANTE ST RR 47.50
T AGRAVANTE-L EJERCITO CR 65.00
L EJERCITO-POBLACION RR 60.00
EXCLUDING INTERIOR
INTERIOR AREAS W/IN ABOVE A50 45.00
PUBLIC MARKET SITE BLOCK BNDED BY PROV'L RD, CR 80.00
B TABOADA, G TABOADA &
T DIVINAGRACIA
J RIZAL STREET PROV'L RD-J CABALLERO RR 50.00
CABALLERO STREET PROV'L RD-SOTOMAYOR ST RR 67.50
NATIONAL HIGHWAY PROV'L RD-R PADIN ST RR 70.00
R PADIN ST-INTERIOR LOTS A49 52.50
WEST & EAST SIDE
L EJERCITO STREET PROV'L RD-R PADIN ST GL
B TABOADA STREET NORTHERN SIDE-TABOADA ST CR 67.50
INTERIOR LOTS NORTH TABOADA RR 40.00

D.O. No. 21-93
BARANGAY: POBLACION (CONTINUATION) Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
T DIVINAGRACIA STREET SOUTHERN SIDE-TABOADA ST RR 62.50
L CABALLERO STREET PROV'L RD-TABOADA ST RR 60.00
INT AREAS 50 MTRS FR PROVL ROAD
BLK BNDED BY PROVL RD, J RIZAL &A50 55.00
T AGRAVANTE
BLOCK BNDED BY SOTOMAYOR, RR 52.50
J RIZAL, T AGRAVANTE &
J CABALLERO STS
SOTOMAYOR STREET T AGRAVANTE-J CABALLERO RR 57.50
INTERIOR LOTS EAST SOTOMAYOR A50 42.50
J RIZAL STREET INTERIOR LOTS NE J RIZAL- A50 42.50
PROV'L RD TO T AGRAVANTE
R PADIN STREET J CABALLERO-NAT'L HIGHWAY RR 52.50
NAT'L HI-WAY L EJERCITO A50 47.50
INT LOTS EAST R PADIN A49 45.00
J AGRAVANTE STREET T AGRAVANTE-J CABALLERO RR 60.00
PROV'L RD-SOTOMAYOR RR 60.00
G TABOADA STREET B TABOADA-L CABALLERO RR 60.00
INTERIOR AREAS 50 METERS BLOCK BNDED BY J RIZAL, RR 57.50
FROM PROV'L ROAD T AGRAVANTE & J CABALLERO
BLOCK BNDED BY AGRAVANTE, RR 62.50
J CABALLERO & PROV'L RD
BLOCK BNDED BY R PADIN, J A50 62.50
CABALLERO, NAT'L HI-WAY
& PROV'L ROAD
BLOCK BNDED BY PROV'L RD, A50 57.50
T DIVINAGRACIA, L CABALLERO
& G TABOADA
INT AREAS EXCLUDING SCH CMPD
BLK BNDED BY R PADIN, NATL HW A50 57.50
PROV'L RD & L EJERCITO
INT AREAS BEHIND HEALTH CTRALONG T CABALLERO STREET A50 57.50
OTHER INTERIOR AREAS A50 57.50

D.O. No. 21-93
BARANGAY: SANLAGAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00
BARANGAY: SANTICON
- - - -
CLASSI- INITIAL
- - - -
A33 1.00
A33 1.00
A33 1.00
A33 1.00
BARANGAY: SOHOTON
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00

D.O. No. 21-93
BARANGAY: SULSOGAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00
BARANGAY: TALAYONG
- - - -
CLASSI- INITIAL
- - - -
A33 1.10
A33 1.10
A33 1.00
A33 1.00
BARANGAY: TAYTAY
- - - -
CLASSI- INITIAL
- - - -
A33 2.50
A33 2.25
A33 1.50

D.O. No. 21-93
BARANGAY: TIGBAO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A33 1.50
A33 1.50
A33 1.00
A33 1.00
BARANGAY: TIGDIB
- - - -
CLASSI- INITIAL
- - - -
A33 1.35
A33 1.35
A33 1.00
A33 1.00

D.O. No. 21-93
BARANGAY: TUBOD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALONG BARANGAY ROAD A50 30.00
A33 1.50
A33 1.50
A33 1.00
BARANGAY: ZARAGOZA
- - - -
CLASSI- INITIAL
- - - -
A33 2.25
A33 2.25
A33 1.25
NEAR VICINITY OF BEACH GP 60.00
HOTEL
= = = =
CITY/MUNICIPALITY: BOLJOON, CEBU

D.O. No. 21-93
BARANGAY: ARBOR Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ARBOR PROPER NAT'L RD-SITIO BACLAYAN RR 18.00
SITIO CAN-ISI HILLY AREA A49 1.70
SITIO MAGDAGANG BDRY BGY PO-ARBOR PROPER RR 12.50
SITIO MANGUBAT PLAIN AREA A50 2.00
HILLY AREA A49 1.60
MOUNTAIN AREA A49 1.50
SITIO TUBOD HILLY AREA A49 1.50
BARANGAY: BACLAYAN
- - - -
CLASSI- INITIAL
- - - -
BACLAYAN PROPER BGY ARBOR-BGY EL PARDO RR 27.50
SITIO ALANGILAN HILLY AREA A49 1.50
SITIO BACLAYAN GAMAY ALONG NAT'L ROAD RR 17.50
SITIO GABOG PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO KALAWANGAN HILLY AREA A50 2.00
SITIO KAMBALUNGOY HILLY AREA A49 1.50
SITIO TUNGO PLAIN AREA A50 1.50
HILLY AREA A49 1.50

D.O. No. 21-93
BARANGAY: LOWER BECERRIL Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO CAIPILIN SCOPE AREA A50 2.00
SITIO CAMPRANCO PLAIN AREA A50 2.00
HILLY AREA A49 1.50
SITIO CANSICOY MOUNTAIN AREA A49 1.50
SITIO DANAO SCOPE AREA A50 2.00
SITIO KALUMBOYAN SCOPE AREA A50 2.00
SITIO KANAMNO SCOPE AREA A50 2.00
SITIO KANDULOM SCOPE AREA A50 2.00
SITIO KAN-IMBOK MOUNTAIN AREA A49 1.50
SITIO KAN-UWAK SCOPE AREA A50 2.00
SITIO PACAMPANON SCOPE AREA A50 2.00
SITIO SANGI SCOPE AREA A50 2.00
SITIO SOLO NAT'L RD-SITIO LUSAPON RR 17.50
SITIO TILIM MOUNTAIN AREA A49 1.50
BARANGAY: UPPER BECERRIL

- - - -
CLASSI- INITIAL
- - - -
BONBOHAN PLAIN AREA A50 2.00
CANAIBAY PLAIN AREA A50 2.00
HINANGUB PLAIN AREA A50 2.00
ILAYA PLAIN AREA A50 2.00
KABULIHAN MOUNTAIN AREA A49 1.00
KAYAO MOUNTAIN AREA A49 1.00
KINABAHAN MOUNTAIN AREA A49 1.00
LIKI MOUNTAIN AREA A49 1.00
LINGATONG PLAIN AREA A50 2.00
TAAS BATO MOUNTAIN AREA A49 1.00
TINUGBAN PLAIN AREA A50 2.00

D.O. No. 21-93
BARANGAY: EL PARDO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
EL PARDO PROPER SIT BACLAYAN GAMAY-TUBIGAN RR 22.50
SITIO BANGA PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO CALUMPANG PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO CAN-URING PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO HAGDAN PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO JUAN PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO KANSANA PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO TACLABAN PLAIN AREA A50 1.50
HILLY AREA A49 1.50
SITIO TUBIGAN TUBIGAN PROPER-BOLOS RR 22.50
BARANGAY: NORTH GRANADA

- - - -
CLASSI- INITIAL
- - - -
SITIO CAMBULAK ALONG NATIONAL ROAD RR 21.00
SITIO KANTIKI HILLY AREA A49 1.50
SITIO KAN-INAS HILLY AREA A49 1.50
SITIO PILI NAT'L ROAD-SITIO MALOKO A50 2.00
SITIO TAMBUKON PLAIN AREA A50 2.00
SITIO TUGNAO MOUNTAIN AREA A49 1.50

D.O. No. 21-93
BARANGAY: SOUTH GRANADA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO CAMBALAWAN HILLY AREA A49 1.50
SITIO CAMBUANES MOUNTAIN AREA A49 1.50
SITIO JOLOMAYNON HILLY AREA A49 1.00
SITIO KANDABONG HILLY AREA A49 1.00
SITIO MALOKO ALONG NATIONAL ROAD RR 21.00
SITIO TAPON ALONG NATIONAL ROAD RR 21.00
BARANGAY: LUNOP
- - - -
CLASSI- INITIAL
- - - -
DALAYDAY PLAIN AREA A50 2.00
LUNOP PROPER PLAIN AREA A50 2.00
SITIO CABADIANGAN PLAIN AREA A50 2.00
SITIO CANSALAMING PLAIN AREA A50 2.00
SITIO KAMANAHAN MOUNTAIN AREA A49 1.00
SITIO KANSUMAP-ANG MOUNTAIN AREA A49 1.00
SITIO TALINIS PLAIN AREA A50 2.00
BARANGAY: NANGKA
- - - -
CLASSI- INITIAL
- - - -
CABUTONGAN MOUNTAIN AREA A49 1.50
JUAN TARGET MOUNTAIN AREA A49 1.00
MADANGLOG MOUNTAIN AREA A49 1.00
MALARID MOUNTAIN AREA A49 1.00
NANGKA PROPER PLAIN AREA A49 2.00
SAN ISIDRO MOUNTAIN AREA A49 1.50

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
BERMEJO NATIONAL RD-WASHINGTON ST RR 60.00
GOMEZ NATIONAL RD-MANGLANO ST GL
MAGALLANES NAT'L RD-RODRIGUEZ ST RR 60.00
MANGLANO MARIA CLARA-MCKINLEY RR 60.00
MCKINLEY-GOMEZ RR 50.00
MARIA CLARA (SOUTH) NATIONAL RD-VILLAREAL ST RR 50.00
(NORTH) NATIONAL RD-VILLAREAL ST RR 60.00
MCKINLEY (SOUTH) NATIONAL RD-RODRIGUEZ CR 70.00
(SOUTH) RODRIGUEZ-VILLAREAL RR 60.00
(NORTH) NATIONAL RD-PATROCINIO CR 70.00
(NORTH) PATROCINIO-MANGLANO RR 60.00
NATIONAL ROAD MARIA CLARA-SAN PEDRO RR 60.00
SAN PEDRO-MAGALLANES CR 70.00
MAGALLANES-GOMEZ RR 60.00
GOMEZ-BERMEJO GL
BERMEJO-WASHINGTON RR 60.00
BGY LWR BECERRIL-MCKINLEY RR 60.00
MCKINLEY-GOMEZ-SEASHORE CR 70.00
GOMEZ-WASHINTON-SEASHORE RR 60.00
PATROCINIO MARIA CLARA-SAN PEDRO RR 60.00
SAN PEDRO-MCKINLEY CR 70.00
MCKINLEY-GOMEZ RR 60.00
RODRIGUEZ MARIA CLARA-GOMEZ RR 60.00
SAN PEDRO (SOUTH) NATIONAL RD-VILLAREAL RR 60.00
(NORTH) NATIONAL RD-RODRIGUEZ CR 70.00
VALLARTA BERMEJO-WASHINGTON RR 60.00
VILLAREAL MARIA CLARA-MCKINLEY RR 50.00
WASHINGTON BERMEJO-NATIONAL ROAD RR 60.00

D.O. No. 21-93
BARANGAY: SAN ANTONIO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO BALABAG MOUNTAIN AREA A49 1.00
SITIO CABDIANGAN MOUNTAIN AREA A49 1.00
SITIO CABULIAN MOUNTAIN AREA A49 1.00
SITIO KALOT & LAPAO MOUNTAIN AREA A49 1.00
SITIO KUANDALOG PLAIN AREA A50 1.00
SITIO LAPAD BATO MOUNTAIN AREA A49 1.00
SITIO LINIPGA MOUNTAIN AREA A49 1.00
SITIO TABUNAN MOUNTAIN AREA A49 1.00
= = = =
CITY/MUNICIPALITY: DALAGUETE, CEBU

D.O. No. 21-93
BARANGAY: ABLAYAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD FRONTING NATIONAL ROAD RR 17.00
INTERIOR AREA PLANTED TO VEGETABLES A50 1.10
PLANTED TO CORN/COCONUT A50 1.00
HILLY AREA A49 1.00
BARANGAY: BABAYONGAN
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD FRONTING BARANGAY ROAD RR 17.00
INTERIOR AREA PLANTED TO COCONUT A50 1.10
PLANTED TO VEGETABLES A50 1.15
BARANGAY: BALUD
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD ALONG NATIONAL HIWAY RR 23.50
BARANGAY ROAD FRONTING BARANGAY ROAD A50 1.20
PLANTED TO CORN A50 1.10
BARANGAY: BANHIGAN
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00

D.O. No. 21-93
BARANGAY: BULAK Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: CALERIOHAN
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: CALIONGAN
- - - -
CLASSI- INITIAL
- - - -
PLANTED TO COCONUT A50 1.00
HILLY AREA A49 1.00
BARANGAY: CASAY
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD ALONG BARANGAY ROAD RR 20.00
INTERIOR AREA PLAIN AREA A50 1.30
HILLY AREA A49 1.00

D.O. No. 21-93
BARANGAY: CATOLOHAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: CAWAYAN
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD ALONG PROVINCIAL ROAD A50 18.50
HILLY AREA A49 1.00
BARANGAY: CONSOLACION
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00

D.O. No. 21-93
BARANGAY: CORO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: DUGYAN
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: DUMALAN
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: JOLOMAYNON
- - - -
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: LANAO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: LANGKAS
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: LUMBANG
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: MALONES
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD ALONG PROVINCIAL ROAD RR 17.00
HILLY AREA A49 1.00

D.O. No. 21-93
BARANGAY: MALORAY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: MANANGGAL
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: MANLAPAY
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: MANTALONGON
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.60

D.O. No. 21-93
BARANGAY: NALHUB Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00
BARANGAY: OBO
- - - -
CLASSI- INITIAL
- - - -
INTERIOR AREA HILLY AREA A50 1.10
BARANGAY: OBONG
- - - -
CLASSI- INITIAL
- - - -
INTERIOR AREA PLANTED TO CORN A50 1.20
HILLY AREA A49 1.00
BARANGAY: PANAS
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.00

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
BAGONG BAYAN ML QUEZON-SARMIENTO CR 30.00
BURGOS NATIONAL ROAD-SALVADOR CR 35.00
SALVADOR-SELERIO CR 35.00
GEN. LUNA J RIZAL-GUILLERMO RR 25.00
GUILLERMO-MAGSAYSAY BLVD CR 29.00
JOSE RIZAL SAN ROQUE-SANDALO RR 24.00
SANDALO-ULTIMO RR 24.00
ULTIMO-SARMIENTO RR 24.00
M L QUEZON J RIZAL-NATIONAL ROAD CR 35.00
NAT'L RD-BAGONG BAYAN CR 30.00
MAGSAYSAY BLVD SAN ROQUE-GEN LUNA RR 24.00
GEN LUNA-ML QUEZON BLVD CR 30.00
NATIONAL ROAD SAN ROQUE-ML QUEZON RR 29.00
ALONG NOLI & FILI STS RR 29.00
BURGOS-SARMIENTO RR 32.00
ROSARIO NAT'L ROAD-SALVADOR CR 30.00
SAN GUILLERMO SAN ROQUE-ML QUEZON RR 24.00
ML QUEZON-BURGOS CR 35.00
SAN ROQUE J RIZAL-SAN GUILLERMO RR 26.00
SAN GUILLERMO-MAGSAYSAY CR 32.00
SANDALO TOBIAS-J RIZAL RR 24.00
J RIZAL-SAN GUILLERMO RR 27.00
SAN GUILLERMO-MAGSAYSAY CR 29.00
INTERIOR AREA BLOCK NOS. 1, 2, 3 CR 32.00
BLOCK NO. 4 CR 35.00
BLOCK NOS. 5, 6, 7, 8 CR 32.00
BLOCK NOS. 9, 10 RR 24.00
BLOCK NO. 11 RR 29.00
BLOCK NOS. 13, 14, 15, 16 RR 25.00
BLOCK NOS. 17, 18, 19 RR 24.00
BLOCK NOS. 21, 22 CR 32.00

D.O. No. 21-93
BARANGAY: SACSAC Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: SALUG
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: TABON
- - - -
CLASSI- INITIAL
- - - -
INTERIOR AREA PLANTED TO CORN/COCONUT A50 1.00
BARANGAY: TAPON
- - - -
CLASSI- INITIAL
- - - -
HILLY AREA A49 1.05

D.O. No. 21-93
BARANGAY: TUBA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
INTERIOR AREA PLANTED TO CORN A50 1.00
HILLY AREA A49 1.00
= = = =
CITY/MUNICIPALITY: GINATILAN, CEBU

D.O. No. 21-93
BARANGAY: ANAO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDBY BGYS SALAMANCA, KAGSINGA49 1.00
CAMPISONG & MUN OF MALABUYOC
BARANGAY: CALABAWAN
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BND BY MALATBO,KAGSING, A50 1.20
MANGACO, CANORONG, PALANAS A49 1.00
& POBLACION
BARANGAY: CAMBAGTE
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF OSLOB, A49 1.00
BGY MANGACO, KAGSING &
SALAMANCA
BARANGAY: CAMPISONG
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF MALABUYOC, A49 1.00
BGY ANAO, KAGSING, MA-
LATBO, GUIWANON & LOOC

D.O. No. 21-93
BARANGAY: CANORONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF OSLOB & A50 1.20
SAMBOAN, BGY PALANAS, A49 1.00
CALABAWAN & MANGACO
BARANGAY: GUIWANON
- - --
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BRDY BGY LOOC-BGY POBLACION RR 22.50
INTERIOR AREA BNDED BY BGY LOOK, CAMPI- A50 1.20
SONG, MALATBO & POBLACION A49 1.00
BARANGAY: KAGSING
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY ANAO, CAM- A49 1.00
BAGTE, MANGACO, CALABA-
WAN, MALATBO & CAMPISONG
BARANGAY: LOOC
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BDRY MUN MALABUYOC TO RR 22.50
BGY GUIWANON
INTERIOR AREA BNDED BY CAMPISONG & A50 1.20
GUIWANON A49 1.00

D.O. No. 21-93
BARANGAY: MALATBO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY CAMPISONG, A49 1.00
KAGSING, CALABAWAN,
POBLACION & GUIWANON
BARANGAY: MANGACO
- - - -
CLASSI- INITIAL
- - - -
BGY CANORONG, CALABAWAN,
KAGSING & CAMBAGTE
BARANGAY: PALANAS
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BNDRY SAN ROQUE-BDRY OF RR 22.50
MUN OF SAMBOAN
INTERIOR AREAS BNDED BY BGY SAN ROQUE, A50 1.20
POBLACION, CALABAWAN & A49 1.00
CANORONG

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
A. SINGCO WASHINGTON-PROVINCIAL RD GL
PROV'L RD-ZULIETA-BALINTAWAK RR 22.50
BURGOS J RIZAL -PROV'L RD RR 22.50
CLIMACO WASHINGTON-ZULIETA RR 22.50
FERENAL PROV'L RD TO END RR 22.50
JOSE RIZAL LEGASPI-CLIMACO GL
CLIMACO-LINCOLN RR 20.00
BURGOS-LEGASPI RR 22.50
LEGASPI WASHINGTON-PROV'L RD RR 22.50
MAGELLAN BURGOS-LEGASPI RR 22.50
LEGASPI-CLIMACO (EAST) CR 35.00
LEGASPI-SINGCO (WEST) CR 35.00
SINGCO-CLIMACO X 40.00
CLIMACO-BONIFACIO CR 35.00
BONIFACIO-LINCOLN RR 22.50
CLIMACO-LINCOLN (EAST) RR 22.50
WASHINGTON LEGASPI-CLIMACO (WEST) RR 22.50
ZAMORA BURGOS-(LINCOLN)A. SINGKO RR 22.50
CLIMACO-LINCOLN RR 22.50
PROVINCIAL ROAD LINCOLN-SAN ROQUE BDRY RR 20.00
INTERIOR STREETS ALONG MAGELLAN & PROV'L RR 22.50
ROADS SUCH AS VISCAYNO,
BONIFACIO & LOGARTA

D.O. No. 21-93
BARANGAY: SALAMANCA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF MALABUYOC, A49 1.00
OSLOB, BGY CAMBAGTE & ANAO
BARANGAY: SAN ROQUE

- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BDRY BGY POBLACION-BDRY RR 22.50
BGY PALANAS
INTERIOR AREA ALONG THE ROAD RR 22.50
GL
= = = =
CITY/MUNICIPALITY: MALABUYOC, CEBU

D.O. No. 21-93
BARANGAY: ARMENA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BGY MONTANEZA-BGY POBLACION RR 22.50
ALL AREAS BNDED BY BGY MONTANEZA, A50 1.05
SORSOGON & POBLACION A49 1.00
BARANGAY: CERDENA
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF ALCOY & A50 1.00
BOLJOON, BGY SALMERON, A49 1.00
SORSOGON & TOLOSA
BARANGAY: LABRADOR
- - --
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY LOOC, MINDA- A50 1.00
NAO & MAHANLUD, & MUN A49 1.00
OF BOLJOON, OSLOB &
GINATILAN
BARANGAY: LOMBO
- - --
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY TOLOSA, SOR- A50 1.00
SOGON, MONTANEZA & MUN A49 1.00
OF ALEGRIA

D.O. No. 21-93
BARANGAY: LO-OC Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BDRY GINATILAN-BDRY STO. RR 32.50
NINO
ALL AREAS BNDED BY STO. NINO, MIN- A50 1.00
DANANO & LABRADOR, & A49 1.00
MUN OF GINATILAN
BARANGAY: MAHANLUD
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF BOLJOON, A50 1.00
BGY LABRADOR, MINDANAO A49 1.00
& SALMERON
BARANGAY: MINDANAO
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY STO. NINO, A 1.00
POBLACION, SORSOGON, A1 1.00
LABRADOR, MAHANLUD &
LOOC
BARANGAY: MONTANEZA
- - --
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD MUN OF ALEGRIA-BGY ARMENA RR 32.50
ALL AREAS BNDED BY MUN OF ALEGRIA, A50 1.00
BGY LOMBO & ARMENA A49 1.00

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
BARRIENTOS RIZAL CROSSING CARREDO RR 37.50
UP TO END OF EXTENSION
CARCELLAR RIZAL-CARREDO RR 37.50
CARREDO HIGANADA-TECSON RR 37.50
DEL PILAR RIZAL-CARREDO RR 37.50
DOS DE JULIO RIZAL-CARREDO RR 37.50
HIGANADA RIZAL-CARREDO RR 37.50
MABINI RIZAL-CARREDO RR 37.50
PROVINCIAL RD (RIZAL ST) BGY ARMENA BDRY-HIGANADA RR 22.50
HIGANADA-MABINI RR 37.50
MABINI-DOS DE JULIO CR 42.50
DOS DE JULIO-DEL PILAR GP 22.50
DEL PILAR-BARRIENTOS CR 42.50
BARRIENTOS-TECSON RR 37.50
TECSON-BDRY BGY STO NINO RR 37.50
TECSON RIZAL-CARREDO RR 37.50
INTERIOR AREAS 50M AWAY BNDED BY RR 37.50
VARIOUS STREETS
SITIOS A50 1.20

D.O. No. 21-93
BARANGAY: SALMERON Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF BOLJOON & A50 1.00
BGY MAHANLUD, SORSOGON A49 1.00
& CERDENA
BARANGAY: STO. NINO

- - - -
CLASSI- INITIAL
- - - -
ALL OTHER AREAS A50 1.05
A49 1.00
BARANGAY: SORSOGON
- - -
-
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY LOMBO, TO- A50 1.00
LOSA, CARIENA, SALMERON, A49 1.00
MINDANAO, POBLACION &
ARMENA
BARANGAY: TOLOSA
- - --
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF ALEGRIA & A50 1.00
ALCOY, BGY CERDENA, A49 1.00
SORSOGON, LOMBO
= = = =
CITY/MUNICIPALITY: NAGA CEBU

D.O. No. 21-93
BARANGAY: ALPACO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG BARANGAY RD RR 5.00
BEYOND 200 METERS A50 1.00
A49 1.00
BARANGAY: BAIRAN
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: BALIRONG
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG NAGA-TOLEDO RD RR 30.00
200M ALONG BARANGAY RD RR 5.50
BEYOND 200 METERS A 1.10
A1 1.00
BARANGAY: CABUNGAHAN
- - - -
CLASSI- INITIAL
- - - -
A49 1.00

D.O. No. 21-93
BARANGAY: CANTAO-AN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: COGON
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: COLON
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG NATIONAL RD RR 65.00
200M ALONG BARANGAY ROAD RR 45.00
BARANGAY: INAYAGAN
- - - -
CLASSI- INITIAL
- - - -
TOWARD BOHOL STRAIT

D.O. No. 21-93
BARANGAY: INUBURAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A49 1.10
BARANGAY: JAGUIMIT
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG BARANGAY ROAD RR 5.00
A49 5.25
BARANGAY: LANAS
- - - -
CLASSI- INITIAL
- - - -
A49 1.00

D.O. No. 21-93
BARANGAY: LANGTAD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG NATIONAL ROAD RR 27.50
A49 1.10
BARANGAY: LUTAC
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG TOLEDO-NAGA ROAD RR 30.00
A49 1.00
BARANGAY: MAINIT
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: MAYANA
- - - -
CLASSI- INITIAL
- - - -
A49 1.00

D.O. No. 21-93
BARANGAY: NAALAD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: PANGDAN
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: PATAG
- - - -
CLASSI- INITIAL
- - - -
A49 1.00

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD TINAAN-POBLACION BDRY TO RR 75.00
HIWAY-TOLEDO CITY
HIWAY-TOLEDO CITY TO RR 80.00
PATERNO STREET
PATERNO TO AGUINALDO GP 35.00
PATERNO TO AGUINALDO GL
AGUINALDO-BGY BDY MONUMENT RR 80.00
DACLAN STREET NAIONAL RD-BONIFACIO ST RR 80.00
BONIFACIO ST TO END DACLAN RR 80.00
AGUINALDO STREET NAT'L RD-BONIFACIO RR 80.00
GOMEZ STREET MEJIA ST-BONIFACIO RR 80.00
SAN FRNACISCO STREET NAT'L RD-BONIFACIO CR 90.00
BONIFACIO-END SAN FRANCISCO RR 80.00
PATERNO STREET SHORELINE-MEJIA ST RR 80.00
BURGOS STREET MEJIA ST-BONIFACIO RR 80.00
J RIZAL STREET NAT'L RD-BONIFACIO RR 80.00
AGONCILLO STREET NAT'L ROAD-MEJIA ST RR 80.00
HIWAY TO TOLEDO CITY NAT'L ROAD-MEJIA ST RR 80.00
MAJIA ST-BONIFACIO-NAALAD BDY RR 35.00
MEJIA STREET AGUINALDO-GOMEZ RR 80.00
GOMEZ-BURGOS CR 95.00
BURGOS-HIWAY-TOLEDO RD RR 80.00
GEN LUNA STREET AGUINALDO-GOMEZ RR 80.00
GOMES-BURGOS CR 95.00
BONIFACIO STREET BGY BDY MONUMENT-DACLAN RR 75.00
DACLAN-GOMEZ RR 80.00
GOMEZ-BURGOS CR 95.00
BURGOS-MEJIA RR 80.00
SAUDI VILLAGE DACLAN-END OF ROAD RR 75.00
BLOCK 1, 2, & 3 PARK-CHURCH-MUN HALL GP 35.00
PARK-CHURCH-MUN HALL GL
BLOCK 4, 5, 6 7, 8, 9, 10 INTERIOR LOTS 50M MUN RDS RR 75.00
BLOCK 11, 12, 13, 14, 15 INTERIOR LOTS 50M MUN RDS RR 75.00
BLOCKS COVERED BY NAGA PROV'L HIGH SCHOOL & GP 35.00
NAGA CENTRAL SCHOOL X 75.00
ALL INTERIOR LOTS NOT MENTIONED A50 17.50

D.O. No. 21-93
BARANGAY: TAGJAGUIMIT Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: TANGKE
- - --
CLASSI- INITIAL
- - - -
A49 1.10
BARANGAY: TINAAN
- - --
CLASSI- INITIAL
- - - -
WITH MINERAL RESOURCES I 1,250.00
A49 1.10
BARANGAY: TUYAN
- - --
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: ULING Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 200M ALONG TOLEDO-NAGAROAD RR 30.00
A49 1.00
= = = =
CITY/MUNICIPALITY: RONDA, CEBU

D.O. No. 21-93
BARANGAY: BUTONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
MALALAY PROVINCIAL ROAD ILAYA-BUTONG BDRY TO A50 3.00
TUPAS-CAN-ABUHON-BUTONG
BDRY
ILAYA-CANSAYAHON-BUTONG A50 2.00
BDRY TO CAN-ABUHON-
CANSALONOY-BUTONG BDRY
INTERIOR AREAS HILLY A49 1.50
MOUNTAINOUS A49 1.50
BARANGAY: CAN-ABUHON
- - - -
CLASSI- INITIAL
- - - -
CAN-ABUHON-CANSALONOY RDCAN-ABUHON-CANSALONOY RD A50 2.00
TO CANSALONOY-VIVE BGY
ROAD
MALALAY PROVINCIAL RD MALALAY PROVINCIAL RD TO A50 2.00
BUTONG-TUPAS-VIVE BDRY
BARANGAY: CANDULING
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL HIGHWAY RR 33.00
TONGO RD (BARANGAY RD) RR 30.00
ALL INTERIOR LOTS A50 1.50

D.O. No. 21-93
BARANGAY: CANSALONOY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: CANSAYAHON
- - - -
CLASSI- INITIAL
- - - -
BARANGAY: ILAYA
- - - -
CLASSI- INITIAL
- - - -
MALALAY PROVINCIAL RD RR 37.00
A50 3.00
LUCIO ORTIS STREET RR 40.00
BARANGAY: LANGIN
- - - -
CLASSI- INITIAL
- - - -
LANGIN-BULLOGAN ROAD A50 4.00

D.O. No. 21-93
BARANGAY: LIBOO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
LIBOO HILL GL
BARANGAY: MALALAY
- - - -
CLASSI- INITIAL
- - - -
MALALAY PROVINCIAL ROAD A50 3.00
MALALAY-SUTIL ROAD A50 3.00
BARANGAY: PALANAS
- - --
CLASSI- INITIAL
- - - -
BOGO BARANGAY ROAD RIGHT SIDE OF BOGO BGY RD RR 30.00
TO SHORELINE
LEFT SIDE OF BOGO BGY RD RR 32.00
STRETCHING 100 METERS
INWARD

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
DR. JOSE RIZAL V. NOEL-PROVINCIAL RD CR 55.00
PROV'L RD-VILLAGONZALO RR 35.00
FUNDALES MARIA CLARA-VILLEGAS RR 35.00
G. LUCERO CREEK-VILLAGONZALO RR 35.00
J. VILLAGONZALO V. NOEL-VILLAGONZALO RR 35.00
MARIA CLARA-VILLEGAS RR 35.00
L. ORTIZ V. NOEL-X STREET RR 35.00
X STREET-PROV'L ROAD CR 60.00
MARIA CLARA VILLAGRACIA-VILLAGONZALO RR 35.00
PROVINCIAL RD (VILLEGAS) V. NOEL-VILLAGRACIA CR 55.00
VILLAGRACIA-X STREET GP 35.00
X STREET-PROV'L RD-ALCANTARA RR 35.00
PALANAS BDRY-MARIA CLARA RR 35.00
MA. CLARA-VILLEGAS RR 35.00
VILLEGAS-CANDULING-POB BDRY RR 35.00
P. VILLAGRACIA MA. CLARA-DR. J RIZAL RR 35.00
DR. J RIZAL-PROV'L RD CR 55.00
PROV'L RD-L ORTIZ RR 35.00
VILLEGAS PROV'L RD-VILLAGONZALO RR 35.00
VILLALON X STREET-PROV'L ROAD RR 35.00
V. NOEL G. LUCERO-DR. J RIZAL RR 35.00
DR. J RIZAL-PROV'L RD CR 55.00
X STREET DR. J RIZAL-PROV'L RD CR 55.00
ALL OTHER LOTS WITHIN POBLACION RR 35.00
A50 2.00

D.O. No. 21-93
BARANGAY: SANTA CRUZ Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
CAMBUN-AN ROAD (BGY ROAD) RR 27.50
BARANGAY: TUPAS
- - - -
CLASSI- INITIAL
- - - -
LIBOO-TUPAS BDRY A50 2.50
BARANGAY: VIVE
- - - -
CLASSI- INITIAL
- - - -
MALALAY PROVINCIAL ROAD A50 2.20
= = = =
CITY/MUNICIPALITY: SAMBOAN, CEBU

D.O. No. 21-93
BARANGAY: BASAK Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY CAMBIGONG, A49 1.30
BULANGSURAN, JUMANGPAS
& POBLACION
BARANGAY: BONBON
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BGY POBLACION-BGY TANGBO RR 35.00
INTERIOR AREA BNDED BY POBLACION, A49 1.30
JUMANGPAS & TANGBO
BARANGAY: BULANGSURAN
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY CANORONG, A49 1.00
MONTEVERDE, BASAK &
CAMBIGONG
BARANGAY: CAMBIGONG
- - --
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY SUBA, CANO- A1 1.00
RONG, BULANGSURAN, BASAK,
& POBLACION

D.O. No. 21-93
BARANGAY: CAMBUROY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BGY SAN SEBASTIAN, CULASE,
DALAHIKAN, KALATAGAN &
MONTEVERDE
BARANGAY: CANORONG
- - -
-
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY MUN OF GINATILAN, A49 1.00
BGY SUBA, CAMBIGONG &
BULANGSURAN
BARANGAY: CULASE
- - -
-
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BGY DALAHIKAN-SAN SEBASTIAN RR 35.00
INTERIOR AREA BNDED BY BGY DALAHIKAN, A49 1.30
CAMBUROY & SAN SEBASTIAN
BARANGAY: DALAHIKAN
- - - -
CLASSI- INITIAL
- - - -
PROVINCIAL ROAD BGY TANGBO-BGY CULASE RR 25.00
INTERIOR AREA BNDED BY BGY TANGBO, A49 1.30
KALATAGAN, CAMBUROY &
CULASE

D.O. No. 21-93
BARANGAY: JUMANGPAS Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY BASAK, MONTE- A49 1.00
VERDE, KALATAGAN, TANGBO,
& BONBON
BARANGAY: KALATAGAN
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS BNDED BY BGY JUMANGPAS, A49 1.00
MONTEVERDE, CAMBUROY,
DALAHIKAN & TANGBO
BARANGAY: MONTEVERDE
- - --
CLASSI- INITIAL
- - - -
BGY CAMBUROY, KALATAGAN,
JUMANGPAS & BULANGSURAN

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
CALDERON BNDED BY MJ CUENCO, W GL
JONES & S CABAHUG
M. BALBUENA W JONES-PROV'L RD RR 45.00
M. J. CUENCO W JONES-SITIO PINON RR 45.00
PROVINCIAL ROAD BGY SUBA-S CABAHUG GL
BNDED BY CALDERON,CABAHUG,
PROV'L RD & BGY SUBA
S CABAHUG-W JONES CR 63.00
SAN JOSE INTERIOR AREA A49 1.50
SAN MIGUEL BNDED BY W JONES, MJ GP 55.00
CUENCO & CALDERON
S. CABAHUG W JONES-PROV'L RD RR 45.00
WILLIAM JONES S CABAHUG-M BALBUENA CR 63.00
M BALBUENA-COR W. JONES RR 45.00
COR W. JONES-PROV'L RD RR 45.00
BNDED BY MJ CUENCO, SAN RR 45.00
JOSE & S CABAHUG
INTERIOR AREA A50 1.50
BARANGAY: SAN SEBASTIAN

- - - -
CLASSI- INITIAL
- - - -
BARANGAY: SUBA
- - - -
CLASSI- INITIAL
- - - -

D.O. No. 21-93
BARANGAY: TANGBO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
= = = =
CITY/MUNICIPALITY: SAN FERNANDO, CEBU

D.O. No. 21-93
BARANGAY: NORTH POBLACION Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD BDRY-3RD STREET CR 105.00
3RD ST-1ST ST RR 105.00
4TH STREET & 6TH STREET BDRY-1ST STREET RR 105.00
2ND STREET BDRY -PROV'L RD CR 105.00
MUNICIPAL ARC ROAD BDRY-INTERSECTION 2ND&3RD RR 105.00
3RD STREET NAT'LRD-SHORELINE RR 105.00
NAT'L RD-INT 2ND&ARC RD RR 100.00
PROVINCIAL ROAD NAT'L RD-2ND STREET RR 100.00
2ND ST-TANANAS BDRY RR 100.00
SITIO CAPANGIAN INTERIOR PORT-TINUBDAN BDY RR 60.00
A50 60.00
BARANGAY: SOUTH POBLACION

- - --
CLASSI- INITIAL
- - - -
NATIONAL ROAD PANADTARAN-11TH STREET CR 105.00
11TH ST-9TH ST GP 90.00
9TH ST-5TH ST RR 90.00
3RD STREET 11TH ST-7TH ST(NORTHERN) RR 90.00
MUNICIPAL ARC ROAD UPPER PORTION RR 80.00
4TH STREET 13TH ST-5TH ST(BACK MUN) RR 90.00
6TH STREET 13TH ST-5TH ST RR 80.00
8TH STREET 11TH ST-5TH ST RR 80.00
13TH STREET NEAR PUBLIC MARKET(SOUTH) CR 105.00
11TH STREET NAT'L RD-8TH ST RR 90.00
8TH ST-SHORELINE RR 80.00
9TH STREET NATIONAL RD-6TH STREET RR 90.00
7TH STREET NATIONAL RD-8TH ST RR 90.00
5TH STREET NATIONAL RD-8TH ST RR 80.00
8TH ST-SHORELINE RR 80.00
SANGI PROVINCIAL ROAD NAT'L RD-TINUBDAN BDY RR 60.00
11TH STREET MUN ARC RD-TINUBDAN BDY RR 75.00

D.O. No. 21-93
BARANGAY: BALUD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY BALUD 50 METERS INWARD CR 54.00
ALONG NATIONAL ROAD SANGAT-PANADTARAN BDRY CR 75.00
50M DOWN TO SHORELINE A50 45.00
5OM INT LANTAWAN BDY A50 30.00
INTERIOR AREAS PLAIN A50 24.00
HILLY A49 10.00
BARANGAY: BALUNGAG
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS 20KM TO CENTER A50 9.00
HILLY A49 7.50
PASTURE LAND A49 4.50
COCOLAND A49 6.00
ROCKY & MOUNTAINOUS A49 3.00
BARANGAY: BASAK
- - - -
CLASSI- INITIAL
- - - -
LOWLAND BASAK CENTER ALONG BARANGAY ROAD A50 30.00
HILLY A49 15.00
ROCKY LAND A49 3.00

D.O. No. 21-93
BARANGAY: BUGHO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BUGHO PROPER A50 21.00
HILLY LAND A49 9.00
COCOLAND A49 9.00
BARANGAY: CABATBATAN
- - - -
CLASSI- INITIAL
- - - -
PROPER CENTER NEAR CHURCH RR 30.00
UPPER PORTION CENTER TO BGY BUGHO BDY A50 27.50
LOWER PORTION CENTER TO LOWER PART RR 27.50
INTERIOR AREA SCHOOL TO INTERIOR A50 5.00
HILLY A49 4.00
BARANGAY: GREENHILLS
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD SANGAT PROPER RR 135.00
ALONG SANGAT SEASHORE RR 120.00
INTERIOR OF SANGAT RR 105.00
SANGAT TO GREENHILLS RR 90.00
SANGAT TO CARCAR CR 120.00
UPPER SANGAT A50 60.00
SANGAT TO BALUD CR 90.00
BALUD & SANGAT SEASHORE I 105.00
HILLY A49 7.50

D.O. No. 21-93
BARANGAY: ILAYA Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD SAN ISIDRO-LOWER ILAYA RR 60.00
LOWER ILAYA-ILAYA ELEM SCH RR 54.00
ILAYA ELEM SCH-CABATBATAN A49 15.00
ILAYA-TANANAS A49 15.00
ILAYA-MUN OF NAGA A50 30.00
PETALO-INTERIOR AREAS A50 18.00
HILLY A49 4.50
BARANGAY: LANTAWAN
- - - -
CLASSI- INITIAL
- - - -
INTERIOR PART A50 24.00
HILLY PART A49 18.00
LOWLAND AREA A49 24.00
COCOLAND A49 24.00
HILLY A49 6.00

D.O. No. 21-93
BARANGAY: LIBURON Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
PROPER SANGAT-LOWER LIBURON RR 25.00
LOWER LIBURON-BDY BALUNGAG A50 21.00
BGY RD-SCHOOL A50 27.00
A49 12.00
LOWLAND A50 25.00
PASTURELAND A49 15.00
ROCKYMOUNTAIN A49 9.50
HILLY A49 4.00
BARANGAY: MAGSICO
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD INTERIOR PART A50 30.00
HILLYLAND A49 15.00
LOWLAND A50 30.00
BGY ROAD TO BUGHO BGY RD A50 30.00
BDRY TO PINAMUNGAJAN RIV A50 20.00
HILLY A49 4.00

D.O. No. 21-93
BARANGAY: PANADTARAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD BALUD BDY-SOUTH POBLACION RR 90.00
NAT'L RD-20M FR BGY RD RR 85.00
20M TO TONGO BDY A50 80.00
20M DOWN TO SHORELINE A50 80.00
HILLY/PASTURE A49 30.00
BARANGAY: PITALO
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD SAN ISIDRO-PITALO BDY RR 90.00
NAT'L RD-20M NAT'L HIWAY RR 90.00
120M-ILAYA BDY A50 85.00
NAT'L RD-120M DOWN RR 85.00
120M DOWN-SHORELINE RR 75.00
HILLY A49 24.00

D.O. No. 21-93
BARANGAY: SANGAT Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD SANGAT PROPER RR 150.00
ALONG SANGAT SEASHORE RR 120.00
BGY RD OF SANGAT-GREENHILLS RR 90.00
BDRIES SANGAT & CARCAR CR 120.00
UPPER SANGAT A50 60.00
BDRIES SANGAT & BALUD CR 90.00
BALUD & SANGAT SEASHORE I 105.00
HILLY A49 7.50
BARANGAY: SAN ISIDRO

- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD BGY RD-TANANAS-ILAYA RR 105.00
50M FR NAT'L RD RR 90.00
120M TO ILAYA BDY A50 60.00
120M TO TANANAS BDY A50 45.00
120M DOWN SHORELINE A50 60.00
INTERIOR AREAS PLAIN & LOWLAND A50 30.00
HILLY/PASTURE LAND A49 24.00

D.O. No. 21-93
BARANGAY: TABIONAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
UPPER PART TINUBDAN-TABIONAN A50 15.00
HILLY LAND A49 12.00
LOWLAND A50 24.00
INTERIOR AREAS PLAIN/LOWLAND A50 6.00
HILLY/PASTURE LAND A49 5.00
BARANGAY: TANANAS
- - - -
CLASSI- INITIAL
- - - -
INTERIOR AREAS LOWLAND/HILLY A49 9.00
ROCKY LAND A49 7.50
BARANGAY: TINUBDAN
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD CENTER RR 30.00
BGY TONGO A50 15.00
INTERIOR AREAS LOWLAND A49 24.00
ROCKY LAND A49 15.00

D.O. No. 21-93
BARANGAY: TONGO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
UPPER TONGO LOWLAND A50 24.00
ROCKY LAND A49 24.00
BARANGAY: TUBOD
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD ALONG BGY RD-TUBOD CENTER A50 15.00
INTERIOR AREAS LOWLAND A50 9.00
COCOLAND A49 9.00
= = = =
CITY/MUNICIPALITY: SANTANDER, CEBU

D.O. No. 21-93
BARANGAY: BUNLAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
BARANGAY ROAD COCOLAND A50 1.15
CORNLAND A50 1.10
A49 1.00
BARANGAY: CABUTONGAN
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: CANDAMIANG
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: CANLUMACAD
- - - -
CLASSI- INITIAL
- - - -
A49 1.05

D.O. No. 21-93
BARANGAY: LILOAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD LOOC-CANLUMACAD BDRIES RR 28.50
BARANGAY ROAD NAT'L RD-LOWER LILOAN RR 28.00
INTERIOR PORTIONS A50 1.20
BARANGAY: LIPTONG
- - - -
CLASSI- INITIAL
- - - -
A49 1.00
BARANGAY: LOOC
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD LOOC-CANLUMACAD BDRIES RR 29.00
BARANGAY ROAD NAT'L RD-LOWER LILOAN A50 1.20
BARANGAY: PASIL
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD POBLACION-OSLOB BDRIES RR 27.50
BARANGAY ROAD NAT'L RD-LOWER LILOAN A50 1.15

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD LOOC BDRY-M J CUENCO ST RR 30.00
M J CUENCO ST-M CULANAG CR 31.00
M CULANAG-SAN GABRIEL(S0) CR 31.00
M CULANAG-SAN GABRIEL(NO) GL
SAN GABRIEL-M LUZANO CR 31.00
M LUZANO-ROXAS RR 30.00
PASIL BDRY (SO NAT'L RD) A50 1.40
STA FILOMENA STREET M J CUENCO-ROXAS RR 30.00
SITIO TAGAYTAY-CATALE-SALAY A50 1.40
P VASAYA STREET M J CUENCO-JOSE RIZAL RR 30.00
TANON BOULEVARD MJ CUENCO (TOWARDS CEMETERY)-A50 1.40
TO J RIZAL (TOWARDS SEASIDE)
M J CUENCO STREET TANON BLVD-STA FILOMENA RR 30.00
NICOLAS BUREROS STREET TANON BLVD-STA FILOMENA RR 30.00
MACARIO CULANAG STREET TANON BLVD-STA FILOMENA RR 30.00
JOSE RIZAL STREET MAXIMO BUREROS-STA FILOMENA RR 30.00
SAN GABRIEL STREET NAT'L RD-STA FILOMENA RR 30.00
M LUZANO STREET NAT'L RD-STA FILOMENA RR 30.00
OTHER AREAS A50 1.40

D.O. No. 21-93
BARANGAY: TALISAY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
NATIONAL ROAD CANLUMACAD-SAMBOAN BDRIES RR 28.50
BARANGAY ROAD CORN/COCOLAND A50 1.10
A49 1.05
= = = =
CITY/MUNICIPALITY: SIBONGA, CEBU

D.O. No. 21-93
BARANGAY: ABUGON Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
ABUGON NORTH ALONG BARANGAY ROAD RR 21.50
REM'NG 100M OR OVER A50 1.35
ABUGON SOUTH ALONG NATIONAL HIWAY RR 24.50
BARANGAY: BAE
- - - -
CLASSI- INITIAL
- - - -
UPPER BAE INT AREAS FR MUN-BGY RD A50 1.20
LOWER BAE ALONG BGY RD FR MUN BDY A50 1.45
BARANGAY: BAGACAY
- - - -
CLASSI- INITIAL
- - - -
UPPER BAGACAY BGY BDY-SITIO BDY ALONG RR 24.50
NAT'L HIWAY
LOWER BAGACAY ALONG NAT'L HIWAY FROM RR 25.00
SITIO BDRY
PRAWN FARM AREAS A6 5.00

D.O. No. 21-93
BARANGAY: BAHAY Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO SACSAC BGY RD ALONG NAT'L HIWAY RR 24.00
UPPER BAHAY BGY RD ALONG NAT'L HIWAY RR 20.00
SITIO CAMINGAWAN BGY RD ALONG NAT'L HIWAY RR 21.00
LOWER BAHAY BGY RD ALONG NAT'L HIWAY RR 25.00
BARANGAY: BANLOT
- - - -
CLASSI- INITIAL
- - - -
UPPER BANLOT INT AREAS TO SITIO BDRY A50 1.50
W/IN 200M FR EXSTNG RD A50 1.55
LOWER BANLOT INT AREAS TO SITIO BDRY A50 1.80
W/IN 200M FR EXSTNG RD A50 1.90
BARANGAY: BASAK
- - - -
CLASSI- INITIAL
- - - -
SITIO CAOLOSAN MUN BDY-SITIO BDRY A50 1.40
W/IN 200M ALONG BGY RD A50 1.25
LOWER BASAK BGY RD-MUN BDRY A50 1.00
W/IN 200M ALONG BGY RD A50 1.25

D.O. No. 21-93
BARANGAY: BATO Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
INTERIOR BARANGAY FORESTAL/HILLY/M'TAIN RD A50 2.00
BARANGAY: CAGAY
- - - -
CLASSI- INITIAL
- - - -
SITIO TALAMBAN PROV'L RD-MUN BDRY A50 2.00
UPPER CAGAY SITIO BDRY-MUN BDRY A50 1.75
LOWER CAGAY BGY BDRY-MUN BDRY A50 1.65
CENTRAL CAGAY BARANGAY RD-MUN BDRY A50 1.00
BARANGAY: CAN-AGA
- - - -
CLASSI- INITIAL
- - - -
UPPER CAN-AGA INTERIOR AREAS A50 1.35
W/IN 200M FROM BGY RD A50 1.35
LOWER CAN-AGA INTERIOR AREAS A50 1.50
W/IN 200M FROM BGY RD A50 1.50

D.O. No. 21-93
BARANGAY: CANDAGUIT Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO PANDAYAN BDRY-BGY RD ALONG NAT HI RR 22.00
SITIO TUBIGAN BDRY-BGY RD ALONG NAT HI RR 22.00
LOWER CANDAGUIT BGY BDRY-NAT'L HIWAY RR 22.50
BARANGAY: CANTOLAROY
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS MUNS OF DUMANJUG & ARGAP A50 1.35
BARANGAY: DUGO-AN
- - -
-
CLASSI- INITIAL
- - - -
UPPER DUGO-AN INT AREAS MUN BDRY-BGY RD A50 1.30
REM'NG 200 METERS FROM RD A50 1.40
LOWER DUGO-AN INT AREAS MUN BDRY-PROV'L RD A50 1.40
REM'NG 200 METERS FROM RD A50 1.50
BARANGAY: GUIMBANGCOAN
- - --
CLASSI- INITIAL
- - - -
UPPER GUIMBANGCOAN INT AREAS BGY RD-BGY BDRY A50 1.50
REM'NG 200 METERS OR OVER A50 1.65
LOWER GUIMBANGCOAN INT AREAS BGY RD-BGY BDRY A50 1.80

D.O. No. 21-93
BARANGAY: LAMACAN Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
UPPER LAMACAN PROV'L RD-BGY BDRY RR 24.00
LOWER LAMACAN ALONG PROV'L ROAD RR 24.00
BARANGAY: LIBO
- - --
CLASSI- INITIAL
- - - -
UPPER LIBO INT AREAS BGY RD-BGY BDRY A50 1.30
APPROX 200M FROM BGY RD A50 1.50
LOWER LIBO INT AREAS BGY RD-BGY BDRY A50 1.50
APPROX 200M FROM BGY RD A50 1.50
BARANGAY: LINDOGON
- - --
CLASSI- INITIAL
- - - -
SITIO LAMPITA (UPPER BGY RD-BGY BDRY 200M A50 1.80
LINDOGON) REMAINING ALONG BGY RD A50 2.00
LOWER LINDOGON BGY RD-BGY BDRY A50 2.50

D.O. No. 21-93
BARANGAY: MAGCAGONG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
UPPER MAGCAGONG 200M OR MORE PROV'L RD-SITIO BDRY
A50 1.55
ABOUT 200M FROM ROAD A50 1.60
LOWER MAGCAGONG BGY BDRY-SITIO BDRY A50 1.80
ABOUT 200M FROM ROAD A50 1.90
BARANGAY: MANATAD
- - --
CLASSI- INITIAL
- - - -
UPPER MANATAD INT 200M/OVER PROV-BGY BDY A50 1.50
ALONG PROV RD ABOUT 200M A50 1.80
LOWER MANATAD PROV'L RD-BGY BDY A50 1.85
ALONG PROV RD ABOUT 200M A50 2.00
BARANGAY: MANGYAN
- - - -
CLASSI- INITIAL
- - - -
SITIO HAPPY VALLEY BGY RD-BBGY BDRY A50 1.90
(LOWER MANGYAN) REMAINING AREAS A50 2.00
UPPER MANGYAN BGY RD-BBGY BDRY A50 1.80
REMAINING AREAS A50 1.90
BARANGAY: PAPAN
- - - -
CLASSI- INITIAL
- - - -
UPPER PAPAN PROV'L RD-BGY RD A50 2.50
ABOUT 200 METERS AWAY A50 2.10
LOWER PAPAN PROV'L RD-BGY RD A50 2.75
ABOUT 200 METERS AWAY A50 2.50

D.O. No. 21-93
- - - -
CLASSI- INITIAL
- - - -
MARTIN BACALTOS STREET RIZAL-A MABINI RR 37.50
JOSE LARIOSA STREET RIZAL-A MABINI RR 40.00
LEONILO MERCADO STREET RIZAL-A MABINI RR 32.50
ISIDRO KINTANAR STREET RIZAL-ZAMORA RR 32.50
ZAMORA-ROSALIO PROV'L RD X
PROV'L RD-A MABINI RR 35.00
NATIONAL HIGHWAY RIZAL-ZAMORA RR 42.50
ZAMORA-M BACALTOS GL
S ORTIZ-SIKATUNA GL
SIKATUNA-A MABINI RR 35.00
R MENDEZ STREET ROSALIO-PROV'L RD CR 40.00
ABOUT 100 METERS OR OVER A50 1.75
T ALDANESE STREET ROSALIO-PROV'L RD CR 45.00
PROVINCIAL ROAD VELOSO-M BACALTOS CR 45.00
R MENDEZ-SITIO TALOOT RR 35.00
M BACALTOS-G HERMOSISIMA RR 32.50
ROSALIO STREET R MENDEZ-T ALDANESE CR 45.00
T ALDANESE-ISIDRO KINTANAR RR 35.00
ISIDRO KINTANAR-NAT'L HIWAY X
MAT'L HIWAY-HERMOSISIMA CR 45.00
CARMELO DELOS CIENTOS ST RIZAL-ROSALIO RR 27.50
GREGORIO HERMOSISIMA ST ZAMORA-ROSALIO GL
ROSALIO-A MABINI RR 40.00
ZAMORA STREET DELOS CIENTOS-HERMOSISIMA RR 37.50
S ORTIZ STREET NAT'L HIWAY-G HERMOSISIMA RR 40.00
ZULUETA STREET M BACALTOS-ISIDRO KINTANAR RR 32.50
GEN ANTONIO LUNA STREET VELOSO ST-G HERMOSISIMA RR 35.00
APOLINARIO MABINI STREET VELOSO ST-G HERMOSISIMA RR 40.00
RIZAL STREET DELOS CIENTOS-NAT'L HIWAY RR 35.00
MALVAR STREET DELOS CIENTOS-NAT'L HIWAY RR 37.50
LOPEZ JAENA STREET JOSE LARIOSA-NAT'L HIWAY RR 32.50
HUMABAD STREET JOSE LARIOSA-NAT'L HIWAY RR 32.50

D.O. No. 21-93
BARANGAY: SABANG Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
UPPER SABANG BGY RD-BGY BDRY RR 23.50
LOWER SABANG BGY RD-BGY BDRY RR 21.00
PRAWN FARM AREAS A50 5.00
BARANGAY: SAYAO
- - - -
CLASSI- INITIAL
- - - -
ALL AREAS MUN BDRY CARCAR & BARILI A50 1.50
BARANGAY: SIMALA
- - --
CLASSI- INITIAL
- - - -
SITIO DUMLOG BGY RD-BGY BDRY RR 23.50
PRAWN FARMS AREAS A50 5.00
SITIO ILIHAN BGY RD-BGY BDRY RR 25.00
SITIO BONTORIS BGY RD-MUN BDRY RR 24.00
LOWER SIMALA NAT'L HIWAY-BARANGAY RD RR 20.00
HILLY A49 1.10

D.O. No. 21-93
BARANGAY: TUBOD Effectivity Date5-13-93
- - - -
CLASSI- INITIAL
- - - -
SITIO SEN (LOWER TUBOD) BGY RD-BGY BDRY A50 2.75
ABOUT 200M FROM BGY RD A50 2.50
UPPER TUBOD BGY RD-BGY BDRY A50 2.50
ABOUT 200M FROM BGY RD A50 2.00
= = = =
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 83-TALISAY CEBU (FORMERLY RDO NO. 60A)
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 ST

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

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

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 IMPROV
SHALL BE TREATED AS ONE; OR
b) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND THE IMPROVEMENTS SHALL BE GIVEN SE
VALUES;
THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERC

TWENTY (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUC
HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT UTILIZED FOR SOCIALIZED HOUSING,
BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISS
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGE, OR OTHER DISPOSITIONS O
PROPERTY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO RE RETRO" S ALES AND OTHER FO
CONDITIONAL SALES BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL BE TAXED AT THE RATE OF FIVE PE
(5%) BASED ON GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES H
ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPU

INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR NARJET VAKYE AS DETERNUBED BY THE COMMISSI
OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHE
OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.

RDO No 83 TalisayCTArgamo Badian Et Al1

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RDO No 83 TalisayCTArgamo Badian Et Al1

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DEPARTMENT OF FINANCE

DEPARTMENT ORDER NO. 21-93

SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE

T O : 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 COMMERCIAL

INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS

GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH

VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

'RR' - RESIDENTIAL REGULAR 'X' - INSTITUTIONAL

RC' - RESIDENTIAL CONDOMINIUM 'I' - INDUSTRIAL

'CR' - COMMERCIAL REGULAR 'A' - PLAIN, SLOPE

'CC' - COMMERCIAL CONDOMINIUM

'GP' - GENERAL PURPOSE 'A2' - COAL DEPOSIT

'APD' - AREA FOR PRIORITY 'A3' - FISHPOND

RDO NO. 83-TALISAY CITY, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: ARGAO, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BADIAN, CEBU

CITY/MUNICIPALITY: BOLJOON, CEBU

CITY/MUNICIPALITY: BOLJOON, CEBU

BARANGAY: UPPER BECERRIL

CITY/MUNICIPALITY: BOLJOON, CEBU

BARANGAY: NORTH GRANADA

CITY/MUNICIPALITY: BOLJOON, CEBU

CITY/MUNICIPALITY: BOLJOON, CEBU

CITY/MUNICIPALITY: BOLJOON, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU

CITY/MUNICIPALITY: DALAGUETE, CEBU