RDO81-Cebu CT North

Republic of the Philippines DEPARTMENT OF FINANCE 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. 81 - Cebu City 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 Secretary of Finance

RECOMMENDED BY:

(singed) LILIAN B. HEFTI OIC-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 RR Residential Regualr GL Government Land CR Commercial Regular GP* General Purposes RC Residential CondominiumI Industrial CC Commercial condominiumX Institutional CL Cemetery Lot APD Area for Priority Development A Agricultural Lot PS Parking Slot

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

CITY/MUNICIPALITY: CEBU CITY D.O. No. 36-07 BARANGAY: ADLAON (ADLAWON) Effectivity Date22-Oct-07 - - - - CLASSI- 3RD REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 450.00 A50 160.00 WATERSHED A50 50.00

BARANGAY: AGSUNGOT - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 450.00 A50 160.00 WATERSHED A50 50.00

BARANGAY: APAS - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AMORES SUBD RR 7,500.00 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 * PASTRANO SUBD RR 7,000.00 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

D.O. No. 36-07 BARANGAY: APAS (CONT.) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - SALINAS DRIVE RR * CR * SALINAS DRIVE EXT RR * CR * SAN ANTONIO VILL I RR 7,000.00 SAN ANTONIO VILL II RR 7,000.00 SAN MIGUEL ST RR 5,000.00 CR 6,000.00 ST. JAMES ST RR 5,000.00 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 SITIO PANABANG RR 5,250.00 SITIO MAHAYAHAY RR 4,500.00 SITIO CALBARYO RR 4,500.00 SITIO PLAZA RR 4,500.00 SITIO BACA RR 5,250.00 ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES RR 7,000.00 ALL OTHER STREETS RR 4,500.00 CR 6,000.00

NOTE: * - Located in Brgy Lahug as per RDO's justification

D.O. No. 36-07 BARANGAY: BABAG Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 SOCIALIZED HOUSING SUBD. RR 1,500.00 ALL OTHER SUBDIVISIONS RR 2,000.00 ALL OTHER AREAS (ALL OTHERW/IN STREETS) BRGY PROPER RR 1,200.00 A50 160.00 WATERSHED A50 50.00

BARANGAY: BACAYAN - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ADERAN VILLAGE RR 3,050.00 ALONG PROV'L RD TIGBAO BR-BDRY BRGY PIT-OSRR 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 SOCIALIZED HOUSING SUBDIVISIONS RR 2,000.00 ALL OTHER SUBDIVISION RR 2,100.00 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 CONDOPS 5,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: BANILAD Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A BONIFACIO ST GOV. CUENCO AVE-MANDAUE BDRYCR 12,000.00 GOV. CUENCO AVE-MANDAUE BDRYRR 8,000.00 DONA RITA RR 7,750.00 EL DORADO VILL/DORADO I VILL RR 7,750.00 GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 15,500.00 HOLY FAMILY NEAR STO NINO RR 7,400.00 HOLY FAMILY NEAR EL DORADO RR 7,400.00 M LUISA P1 EULALIA RR 8,000.00 M LUISA P1 LUIS RR 8,000.00 M LUISA P1 MELISSA RR 8,000.00 M LUISA P1 P ANANIAL RR 8,000.00 M LUISA P1 P EMILIO RR 8,000.00 M LUISA P1 P JOHN RR 8,000.00 M LUISA P1 P LUCY RR 8,000.00 M LUISA P1 P MARIA RR 8,000.00 M LUISA P1 P MIGUEL RR 8,000.00 M LUISA P1 ROSEBUD 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 P1 ANNABELLE RR 8,000.00 M LUISA P2 P STEPHANY RR 8,000.00 M LUISA ESTATE PARK PH II RR 8,000.00 M LUISA ESTATE PARK PH III RR 8,000.00 M LUISA ESTATE PARK PH IV RR 8,000.00 M LUISA ESTATE PARK PH V RR 8,000.00 M LUISA ESTATE PARK PH VI RR 8,000.00 M LUISA ESTATE PARK PH VII RR 8,000.00 M LUISA ESTATE PARK PH VIIIHILLTOP RR 8,000.00 VALLEY RR 6,000.00 CLIFF RR 4,000.00 M LUISA ESTATE PARK PH IXHILLTOP RR 8,000.00 VALLEY RR 6,000.00 M LUISA ESTATE PARK PH XHILLTOP RR 8,000.00 VALLEY RR 6,000.00 M LUISA ESTATE PARK PH XIVALLEY RR 6,000.00 CLIFF RR 4,000.00 ROAD M LUISA EST PARK RR 13,000.00 STO NINO VILLAGE RR 9,000.00 ALL OTHER AREAS RR 8,000.00 THE CREST EXECUTIVE PENTHOUSE CONDO RC 30,000.00 PARKING SLOT THE CREST EXEC PENTHOUSE CONDOPS 12,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: BINALIW Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - SAN LORENZO SUBD RR 3,500.00 WOODLANDS SUBD. RR 3,500.00 ALL OTHER SUBDIVISIONS RR 2,800.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 1,300.00 ALL AREAS RR 550.00 A50 160.00

BARANGAY: BUDLA-AN (POB) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 SUBDIVISIONS RR 2,800.00 ALL OTHER AREAS (ALL OTHER STREETS) A50 500.00

BARANGAY: BUSAY (POB) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - EGGLING'S SUBD RR 3,000.00 GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR 3,000.00 HILLTOP 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 PLAZAVILLE RR 3,000.00 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 STO. NINO PBN VILLAGE (PLAZA HOUSING) RR 3,000.00 ALL OTHER SUBDIVISIONS RR 3,000.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 1,300.00 ALL OTHER AREAS RR 1,300.00 A50 900.00 YUMPIL TOWER RC 20,000.00 PARKING SLOT YUMPIL TOWER PS 4,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: CAMBINOCOT Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 300.00 A50 130.00 WATERSHED A50 50.00

BARANGAY: CAPITOL SITE (POB) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR * GUADALUPE RIVER-WALING ST CR * CAPITOL CEBU CY ZOO VILLALON RES-CCG RR 8,000.00 ESCARIO-VILLALON RES RR 8,000.00 CLAVANO ST ESCARIO ST-MONTALBAN SUBD RR 8,000.00 JUNC RD-CEBU CITY ZOO (JUNC RRRD-CCG)8,000.00 DON GIL GARCIA ST B RODRIGUEZ STREET CR * DON GIL GARCIA EXT CR 10,000.00 DON J AVILA ST RODRIGUEZ-OSMENA CR * OSMENA BLVD-KAMPUTHAW BDRYCR 10,000.00 DON MARIANO CUI ST (GIL)NESCARIO-B RODRIGUEZ CR * EAST CAPITOL SITE CR 10,000.00 F RAMOS EXT MA. CRISTINA ST CR 10,000.00 GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 23,500.00 JUANA OSMENA ST MAXILOM-ABOITIZ CR 12,000.00 ABOITIZ-N ESCARIO CR 12,000.00 ESCARIO-JUNCTION ROAD RR 7,000.00 JUNCTION-CCGC RR 7,000.00 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 MA CRISTINA EXT 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 * PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 23,500.00 WALINGWALING CR * ALL OTHER STREETS RR 7,000.00 CR 10,000.00

NOTE: * - Cancelled - identified under RDO 82 as per RDO's justification

D.O. No. 36-07 BARANGAY: CARRETA Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ALL OTHER STREETS RR 4,500.00 CR 7,000.00 INTERIOR AREAS RR 3,500.00

BARANGAY: CEBU PORT CENTER - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 1ST ST (3RD AVE EXT) CR 15,200.00 2ND ST (6TH AVE EXT) CR 15,200.00 3RD ST EAST (ROAD WEST 1) CR 15,200.00 3RD ST WEST (ROAD EAST 1) CR 15,200.00 4TH ST (ROAD 5) CR 15,200.00 5TH ST EAST (AD EAST 3) CR 15,200.00 5TH ST WEST (AD WEST 3) CR 15,200.00 6TH ST (3RD AVE) CR 15,200.00 BARANGAY ST (1ST ST) CR 15,200.00 CABAHUG ST (2ND ST) CR 15,200.00 CITY HALL CIVIC CENTER T. PA D I L L A S T CR 15,200.00 7TH ST (13TH ST) CR 15,200.00 S OSMENA JR. AVE CR 17,500.00 2ND AVENUE CR 15,200.00 PORT CENTRE AVE (10TH) CR 15,200.00 10TH ST (6TH ST) CR 15,200.00 SAN JOSE DELA MONTANA CR 20,400.00 LUDO MEM. PARK CR 15,200.00 QUEEN CITY GARDENS CR 17,500.00 BANGKA ST CR 15,200.00 BARKO ST CR 15,200.00

D.O. No. 36-07 BARANGAY: CEBU PORT CENTER (CONT.) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - HUMABON AVENUE (4TH AVE) CR 15,200.00 INDEPENDENCIA ST (3RD ST) CR 17,500.00 KALIPAYAN ST (8TH ST) CR 17,500.00 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 PEPSI ST (8TH 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 OSMENA JR. AVE CR 17,500.00 T. PA D I L L A E X T CR 14,200.00 PORT CENTER AVE (5TH AVE) CR 15,200.00 PORT CENTER AVE 10 AVE CR S. OSMENA JR AVE (2ND AVE)SUPERBLOCK CR 17,500.00 MIXED CR 15,200.00 SAN JOSE DELA MONTANA AVE CR 18,500.00 STP COURT (6TH AVE) CR 17,500.00 ALL OTHER STREETS CR 14,200.00 CIFC CONDO CC 40,000.00 PARKING SLOT CIFC CONDO PS 15,200.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: CENTRAL POB (PROPER) (STO. NIÑO)Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - COLON ST OSMENA-JAKOSALEM CR 30,000.00 D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI-MAGALLANES)CR 30,000.00 COLON-LEGASPI ST (COLON-Q BLVD)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-JAKOSALEM 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 (MAGALLANES-LEGASPI)CR 30,000.00 ALL OTHER STREETS CR 25,000.00 CITY SAVINGS FINANCIAL PLAZA CC 40,000.00 PARKING SLOT CITY SAVINGS FINANCIAL PLAZAPS 30,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 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

D.O. No. 36-07 BARANGAY: COGON CENTRAL Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - D JAKOSALEM ST LANDON-GEN MAXILOM CR 13,300.00 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 * GEN. JUNQUERA EXT CR 13,300.00 RR LANDON ST JUNQUERA-JAKOSALEM CR 13,300.00 V RANUDO ST F RAMOS-JAKOSALEM CR 12,000.00 ALL OTHER STREETS CR 10,600.00

BARANGAY: DAY-AS - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 BDRYCR (sikatuna)14,000.00 SIKATUNA ST BONIFACIO-ZAPATERA BDY (T Padilla-Bonifacio)CR 12,000.00 T. PA D I L L A S T SIKATUNA ST - BRGY T. PADILLACR BDRY 14,000.00 ALL OTHER STREETS CR 12,000.00

BARANGAY: GUBA - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 500.00 A50 150.00 WATERSHED A50 50.00

NOTE: * - Cancelled - No such vicinity as per RDO's justification

D.O. No. 36-07 BARANGAY: HIPPODROMO Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ROAD TO HIPODROMO RR 8,000.00 CR 10,000.00 ALL OTHER STREETS CR 10,000.00 RR 8,000.00

BARANGAY: KALUBIHAN (POB) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - SANCIANGKO ST OSMEÑA BLVD - GEN JUNQUERA CRST 16,000.00 COLON ST OSMEÑA BLVD - GEN JUNQUERA CRST 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 ALL OTHER STREETS CR 16,000.00

NOTE: * - Cancelled - Not for Sale as per RDO's justification ** - reclassified to Access Road to Ayala (St), vicinity - MJ Cuenco Avenue

D.O. No. 36-07 BARANGAY: KAMAGAYAN (POB) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO CR * P DEL ROSARIO-BONIFACIO CR 10,000.00 BONIFACIO-SANCIANGCO ST CR 10,000.00 DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALEM (LANDON-CR DEL8,000.00 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 (RCR LANDON-OSMENA15,000.00 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 ALL OTHER STREETS CR 8,000.00

BARANGAY: KAMPUTHAW - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A MORALES ST ESCARIO - C S ROSAL CR 6,250.00 A TOJONG CS ROSAL - A REYES CR 6,500.00 ABANDONED ROAD RR 5,250.00 CR 6,250.00 ACACIA ST SAMPAGUITA RR 5,250.00 CR 6,250.00 ALONG MAGELLAN HOTEL LOT NOS 14 & 15 CR 17,500.00 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 RD CEBU BUS. PARK CR 11,250.00 ACCESS ROAD TO AYALA CR 11,500.00 ALU COMPOUND RR 6,250.00 APITONG ST RR 5,250.00 CR 6,250.00 ARCH REYES AVE GORORDO-ESCARIO CR 17,500.00 CS ROSAL ST A. MORALES CR 6,500.00

NOTE: As per RDO's justification * - Vicinity - P del Rosario to Bonifacio St and Bonifacio St to Sanciangko St ** - Cancelled

D.O. No. 36-07 BARANGAY: KAMPUTHAW (CONT.) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CASING COMPOUND RR 5,000.00 CEBU BUSINESS PARK LOT NOS 1-13 CR 23,750.00 D JAKOSALEM ST GEN MAXILOM--GORORDO AVE CR 11,000.00 DIGNOS COMPOUND RR 6,500.00 DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINARR 6,350.00 TOJONG-ARCHBISHOP REYES AVECR 8,650.00 RD - PERPETUAL SUC HOSPITAL CR 6,650.00 PERPERTUAL HOSP.- V. ESCARIO CRST 6,650.00 DORIA SOLON PVT. ROAD RR 4,150.00 CR 5,150.00 DR. L. TOJONG ST (TINDALO ST) RR 5,650.00 CR 6,650.00 ELIZABETH POND ST CR 5,750.00 ELIZABETH POND EXT CR 5,750.00 FATHER R. RHAMAN ST CR 7,500.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 23,500.00 JAKOSALEM-GORORDO CR 23,500.00 ECHAVES-ROM CATH CEM CR 14,500.00 GONZALES COMPOUND RR 6,650.00 GONZALES PVT ROAD RR 6,650.00 GONZALES SUBD RR 5,100.00 GORORDO AVE N ESCARIO-G MAXILOM AVE CR 18,000.00 PADGET-N. ESCARIO ST (PADGET-GEN.CR 15,000.00MAXILOM) JOSE R. REYES ST RR 6,650.00 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 JUANA OSMENA EXT 1-4 RR 4,250.00 CR 5,250.00 KAMAGONG ST ARCH REYES AVE RR 5,650.00 CR 6,650.00 M. GUTIANUY ST CR 8,150.00 MA CRISTINA ST CR 6,650.00 MANALO ST PD-INC CHURCH CR 7,650.00 MARIPOSA ST RR 5,650.00 CR 6,650.00 MARTINEZ CPD RR 5,250.00 MIDDLE (MEDDLE) ROAD CR 7,500.00

D.O. No. 36-07 BARANGAY: KAMPUTHAW (CONT.) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - MOLAVE ST RR 5,750.00 CR 6,750.00 MONTALBAN SUBD RR 4,250.00 CR 5,250.00 NC ESCARIO ST J OSMENA-BRIDGE CR 11,760.00 ESCARIO BRIDGE-GORORDO AVECR 11,375.00 GORORDO AVE-ARCH REYES AVECR 7,650.00 NC ESCARIO EXT 1-3 RR 4,250.00 CR 5,250.00 QUEENS ROAD RR 6,500.00 CR 7,500.00 QUEENS ROAD EXT 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 ROAD TO PUROK PUROK 8-J OSMENA RR 5,500.00 CR 6,500.00 SANCIANGKO ST ESCARIO - GORORDO CR 6,500.00 SUNRISE ST RR 5,500.00 CR 6,500.00 UNCHUAN ST RR 5,500.00 CR 6,500.00 WALING-WALING RR 5,500.00 CR 6,500.00 ALL OTHER SUBDIVISION RR 7,000.00 ALL OTHER STREETS RR 4,150.00 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 CONDOPS 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 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: KASAMBAGAN Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AGUSTINES COMPOUND RR 5,875.00 ALMENDRAS ST RR 5,250.00 BAUHINIA SUBD RR 6,500.00 DIEGO SILANG ST RR 5,100.00 EDROS ST RR 5,100.00 ESCANO SUBD RR 5,250.00 F CABAHUG ST J LUNA-VILLA AURORA(J LUNA-AYALACR PRO)9,000.00 J LUNA-VILLA AURORA RR 7,000.00 GOCHAN - POTVILLE RR 6,750.00 FIRST ST CR 5,000.00 FOURTH ST RR 5,250.00 GARCIA SUBD RR 4,875.00 GEN LIM F ROXAS - P QUIRINO RR 5,250.00 GENTLE BREEZE SUBD RR 5,000.00 GO LAM DRIVE ST J LUNA-IPI CR 4,900.00 RR 3,900.00 GOV M CUENCO J LUNA-MAHIGA RIVER CR 20,000.00 GOLDEN SUN DRIVE RR 5,100.00 GOLF COUNTRY CLUB CR 8,250.00 IPI COMPOUND CR 6,375.00 JARUCHEMIC COMPOUND RR 5,000.00 JUAN LUNA AVE A REYES AVE- F CABAHUG CR 17,000.00 KATIPUNAN LBR CORP SUBD. RR 3,875.00 CR 4,875.00 MARTINEZ SUBD RR 4,875.00 NEW HOME DRIVE RR 5,125.00 CR 6,125.00 NEW FRONTIER ST RR 5,250.00 OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR 7,315.00 CR 8,315.00 OUANO SUBD RR 4,250.00 CR 5,250.00 PANAGDAIT SUBD RR 2,875.00 CR 3,875.00 PARADISE VILLAGE RR 6,500.00 CR 7,500.00 PARAY SUBD RR 4,625.00 CR 5,625.00 POTVILLE SUBD RR 5,000.00 PRES LAUREL ST PRES MAGSAYSAY RR 5,815.00 PRES OSMENA ST P ROXAS-P QUIRINO RR 5,500.00 PRES QUEZON ST P MAGSAYSAY-CABAHUG RR 5,500.00 PRES ROXAS GEN LIM-F CABAHUG RR 5,500.00

D.O. No. 36-07 BARANGAY: KASAMBAGAN (CONT.) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - PRES AGUINALDO ST RR 5,500.00 PRES QUIRINO ST GEN LIM-F CABAHUG RR 5,500.00 PRES MAGSAYSAY ST RR 5,500.00 ROAD TO ST MICHAEL SUBD RR 5,500.00 ROAD TO VECO COMPOUND RR 4,500.00 CR 5,500.00 SAN MIGUEL CORP CMPD RR 4,500.00 CR 5,500.00 SECOND ST RR 4,500.00 CR 5,500.00 ST MICHAEL SUBD RR 4,375.00 CR 5,375.00 STA LUCIA SUBD RR 5,375.00 SY LIANCO COMPOUND RR 4,815.00 CR 5,815.00 TANDANG SORA ST. RR 5,250.00 THIRD ST RR 5,250.00 T. BERLIN ST RR 5,250.00 TRES BORCES PADRES EXT RR 5,250.00 TRES BORCES EXT RR 5,250.00 VILLA AURORA SUBD RR 4,250.00 CR 5,250.00 YAP COMPOUND RR 5,500.00 ALL OTHER STREETS RR 3,850.00 CR 4,875.00 ALL OTHER SUBDIVISION RR 2,875.00 EAST AURORA TOWER CONDO RC 28,000.00 PARKING SLOT EAST AURORA TOWER CONDOMINIUMPS 9,000.00 PDI CONDOMINIUM CC 30,000.00 PARKING SLOT PDI CONDOMINIUM PS 20,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

D.O. No. 36-07 BARANGAY: LAHUG (POB) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AMON TRADING PORT RR 5,500.00 ARCH REYES AVE CR 17,500.00 BEVERLY GLEN SUBD RR 6,375.00 BEVERLY HILLS SUBD RR 6,625.00 BUFFALO GOLF COURSE RR 5,500.00 CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR 3,500.00 BEVERLY HILLS - OPRA VILL CR 3,900.00 OPRA VILLE VILLA APAS RR 3,750.00 DON MARCELO REGNER ST RR 4,750.00 DONA MODESTA SINGSON GAISANO ST RR 7,650.00 EDISON ST SALINAS DRIVE-STEPHENSON RR 6,000.00 CR 7,000.00 ELISA VALLEY SUBD RR 5,250.00 FULTON ST RR 6,000.00 CR 7,000.00 GEMSVILLE SUBD RR 5,250.00 GORORDO AVE SALINAS-PADGET CMPD CR 11,000.00 RR 10,000.00 GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY RR 5,125.00 GOTIANUY SUBD RR 5,250.00 GREENVALLEY SUBD TO CAMP MARINA RR 5,250.00 JUANA ST RR 5,750.00 KAMAGONG ST RR 5,000.00 BBRC - ARCH REYES AVE CR 8,750.00 LA GUARDIA RR 6,500.00 CR 7,300.00 LA GUARDIA EXT RR 6,500.00 CR 7,000.00 MANUEL DY SUBD RR 5,250.00 MARCONI ST FULTON ST RR 6,500.00 CR 7,000.00 MOLAVE ST RR 5,250.00 OPRA VILLAGE RR 4,750.00 BC HOMES (PC HOMES) RR 5,250.00 PADGET COMPOUND ROAD RR 5,250.00 PC HILLS RR 7,000.00 PEACE VALLEY ROAD TO CAMP MARINA 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

D.O. No. 36-07 BARANGAY: LAHUG (POB) (Continuation) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - RD TO GREEN VALLEY RR 4,875.00 ROSAL ST RR 4,250.00 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 ENDCR 11,000.00 RR 10,000.00 SANJER CASVILLE SUBD RR 5,250.00 SANSON SUBD RR 5,250.00 SENO SUBD RR 4,500.00 SUNSET SUBD RR 4,500.00 UNCHUAN SUBD RR 4,500.00 VILLALON SUBD RR 4,500.00 ALL OTHER SUBDIVISION RR 4,500.00 ALL OTHER STREETS RR 3,500.00 CR 3,900.00 CITY LIGHTS GARDEN TOWERS CONDO 1, 2, 3 & 4 RC 60,000.00 PARKING SLOT CITY LIGHTS GARDEN TOWERS CONDOPS 1,6,000.00 2, 3 & 4 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 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

BARANGAY: LOREGA (LOREGA SAN MIGUEL) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CORTES SUBD RR 5,750.00 GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 6,000.00 M.J CUENCO AVE CR 8,650.00 GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES ST CR 6,000.00 GEN MAXILOM AVE ECHAVEZ-MJ CUENCO CR 14,500.00 GEN LOREGA ECHAVEZ-MJ CUENCO RR 5,750.00 M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 13,000.00 SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 5,750.00 VILLA SUBDIVISION RR 5,750.00 ALL OTHER STREETS RR 5,600.00 CR 6,000.00 ALL OTHER SUBDIVISION RR 5,750.00

D.O. No. 36-07 BARANGAY: LUSARAN Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 800.00 A50 160.00 WATERSHED A50 50.00

BARANGAY: BO. LUZ - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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. CONDOMINIUMPS 25,000.00 ALL OTHER STREETS RR 10,000.00 CR 12,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

BARANGAY: MABINI - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 800.00 A50 160.00 WATERSHED A50 50.00

NOTE: As per RDO's justification * - cancelled - Not for sale ** - cancelled - Duplication

D.O. No. 36-07 BARANGAY: MABOLO (PROPER) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALMENDRAS ST F CABAHUG-SINDULAN RR 8,000.00 C MINA ST OLD PHIL RAILWAY RR 8,000.00 C BORCES ST JOAQUIN-JUAN LUNA RR 8,000.00 CASALS VILLAGES ALL LOTS WITH SUBD RR 9,600.00 COROMINA SUBD GILL TUDTUD RR 8,000.00 E LABUCAY ST TRES PADRES BORCES-GOCHANRR 8,000.00 F CABAHUG J LUNA AVE RR 10,000.00 F MINA ST L TUDTUD-H JOAQUINO RR 8,000.00 F SENO ST M J CUENCO RR 8,000.00 FLORES DE MAYO ST RR 8,000.00 FRANCISCO ARCILLA G TUDTUD-C MINA RR 8,000.00 FROILAN ARCILLA JUAN LUNA-V COLINA RR 8,000.00 GETTY OIL COMPOUND RR 8,000.00 GIL TUDTUD ST H JOAQUINO RR 8,000.00 GO SOTTO COMPLEX RR 12,000.00 GOCHAN COMPOUND ROADM 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 LIMBONG ST JUAN LUNA RR 8,000.00 L TUDTUD NEW ERA-F MINA RR 8,000.00 M BORCES ST G TUDTUD-C MINA RR 8,000.00 M BORGONI ST BP BORCES-GOCHAN RR 8,000.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 16,800.00 (MJ CUENCO ACCESS TO AYALA) (ACCESS TO AYALA) RR 15,800.00 MABONITES RR 8,000.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 8,000.00 NEW FRONTIER S CABAHUG RR 8,000.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 8,000.00 S BORCES EXT RR 8,000.00 S BORCES ST M J CUENCO RR 8,000.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 10,000.00 SAN ROQUE JUAN LUNA RR 8,000.00

D.O. No. 36-07 BARANGAY: MABOLO PROPER (Continuation) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - SINDULAN ST S CABAHUG-CASALS VILL RR 8,000.00 TENASAS SUBD RR 8,000.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 8,000.00 V COLINA ST MJ CUENCO- C PORT RR 8,000.00 ALL OTHER SUBDIVISION RR 8,000.00 ALL OTHER STREETS 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 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

BARANGAY: MALUBOG - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ALL OTHER AREAS RR 1,000.00 A50 150.00 WATERSHED A50 50.00

D.O. No. 36-07 BARANGAY: PARI-AN Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ALL OTHER STREETS CR 13,000.00

BARANGAY: PARIL - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 450.00 A50 190.00 WATERSHED A50 50.00

D.O. No. 36-07 BARANGAY: PIT-OS Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - BDRY OF BRGY BACAYAN TO BRGY BINALIW - PULANG BATO RR * PIT-OS PROPER RR 2,600.00 BDRY OF BRGY BACAYAN -BGY BINALIW-PRR 2,000.00 BATO W/IN RD JUNC-SITIO KABANGAHANRR BGY 1,800.00BINALIW & PULANGE) JUNC-SITIO KABANGAHAN, BGY RRBINALIW1,800.00 & P BATO-GERENIA & RAMOS 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 ALL OTHER SUBDIVISION RR 3,000.00 ALL OTHER AREAS RR 1,700.00 VILLA DEL RIO COMM-RES CONDO RC 20,000.00 PARKING SLOT VILLA DEL RIO COMM-RES CONDOPS 3,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

BARANGAY: PONG-OL SIBUGAY - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL SOCIALIZED HOUSING SUBDIVISION RR 1,300.00 CEBU GOLF POLO CLUB A50 525.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 300.00 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

D.O. No. 36-07 BARANGAY: PULANGBATO Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AGRO MACRO DEV. CORP RR * GREENWOOD SUBDIVISION RR 4,000.00 METROPOLIS SUBDIVISION RR 4,000.00 ALL OTHER SUBDIVISION RR 3,000.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 550.00 A50 210.00

BARANGAY: SAN ANTONIO (POB) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 JUNQUERA-JAKOSALEM CR 20,800.00 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 STREETSCR 14,000.00 ALL OTHER STREETS RR 2,500.00 CR 14,000.00

BARANGAY: SAN JOSE - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ROAD TO LORENZA (LOREGA)PUROK BORCES III RR 3,000.00 PUROK IV RR 3,000.00 ROAD TO BUTUANON RIVERPUROK I RR 3,000.00 MARYVILLE SUBD (PUROK III) (PARKRR 3) 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 SUBDIVISION RR 4,000.00 ALL SOCIALIZED HOUSING SUBDIVISION RR 2,000.00 ALL OTHER STREETS ALONG BULBO-PULANG BATO RR 1,500.00 A50 600.00 NOTE: As per RDO's justification: * - Cancelled - No such street

D.O. No. 36-07 BARANGAY: SAN ROQUE (CIUDAD) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 EXTNCR 20,000.00 M J CUENCO CR 20,000.00 ML QUEZON BLVD M J CUENCO AVE -ESTERO PARIANCR 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 ALL OTHER STREETS CR 9,075.00

BARANGAY: SIRAO - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CEBU GOLF & POLO CLUB A50 600.00 KAN-IRAG PARK (KANG-IRAG PARK) A50 800.00 GEN. MAXILOM AVE A50 ** ALL SOCIALIZED HOUSING SUBDIVISION RR 1,300.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 750.00 A50 300.00

NOTE: As per RDO's justification: * - Cancelled - identified under RDO 82 ** - Cancelled - No such street

D.O. No. 36-07 BARANGAY: STA. CRUZ Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ARLINGTON POND A POND ST-F RAMOS CR * OSMENA BLVD-F RAMOS CR 15,600.00 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 GEN. MAXILOM-PELAEZ ST CR 15,600.00 JUNQUERA ST RAMOS-RR LANDON CR 14,000.00 PELAEZ EXT VILLANUEVA-RR LANDON CR 14,000.00 PRES OSMENA BLVD A POND-RR LANDON CR 35,000.00 F OSMENA RTDS-A POND ST CR 35,000.00 RR LANDON ST OSMENA-JUNQUERA CR 15,000.00 V RANUDO ST F RAMOS CR 14,000.00 ALL OTHER STREETS CR 7,750.00 ONE CKS TOWER CONDOMINIUM CC 40,000.00 PARKING SLOT ONE CKS TOWER CONDOMINIUMPS 15,000.00 OSMENA TOWER CONDOMINIUM CC 40,000.00 PARKING SLOT OSMENA TOWER CONDOMINIUMPS 25,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00

BARANGAY: SUDLON - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR *** A50 ***

NOTE: As per RDO's justification * - 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)

D.O. No. 36-07 BARANGAY: TALAMBAN Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A BORBAJO ST ROAD TO CANDUMAN RR 6,500.00 EL DORADO II RR 7,000.00 HIGHWAY 11 ROAD TO KAUSWAGAN RR 3,500.00 HIGHWAY 77 RR 3,750.00 MARYVILLE SUBD RR 8,050.00 NASHVILLE SUBD RR 6,000.00 NORTH TOWN HOMES SUBD RR 9,300.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 7,000.00 CR 9,600.00 USC-MCWD (USC-BUTUANON BRIDGE)RR 7,000.00 CR 9,600.00 CABANGCALAN RD-BUTUANON BRIDGERR 7,000.00 (TALAMBAN-CABANGCALAN) CABANGCALAN RD-BUTUANON BRIDGECR 9,600.00 TALAMBAN PROP-TIGBAO RR 4,000.00 CR 5,000.00 BUTUANON BR-CANDUMAN RR * BORBAJO ST (BARBAJO ST) - CANDUMANRR 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 ALL OTHER SUBDIVISION RR 5,000.00 ALL OTHER STREETS RR 3,500.00 CR 4,000.00

BARANGAY: TAPTAP - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 500.00 A50 150.00 WATERSHED A50 50.00

NOTE: * - Cancelled - duplication as per RDO's justification

D.O. No. 36-07 BARANGAY: TEJERO (VILLA GONZALO) Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - GEN. MAXILOM AVE CR 14,500.00 J VILLAGONZALO M.J. CUENCO-S OSMENA JR CR 7,500.00 MC ARTHUR BLVD CR 15,000.00 MJ CUENCO AVE GEN MAXILOM-EST TEJERO CR 14,500.00 MARCOS MORELOS ST CR 7,500.00 PGA CANAL 10TH ST MAXILOM-T PADILLA CR 7,500.00 REGINO MERCADO MJ CUENCO-U ALVIOLA CR 7,500.00 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 T PADILLA ST M J CUENCO-PGA CANAL CR 14,500.00 ULDARICO ALVIOLA CR 7,500.00 VILLA ABUNO VILLA GONZALO-TEJERO CR 7,500.00 VILLA GONZALO ST. MJ CUENCO MACARTHUR CR 7,500.00 ALL OTHER STREETS CR 7,500.00 ALONG UNNAMED RD CR 7,500.00

BARANGAY: TINAGO - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ALL OTHER STREETS ALONG UNNAMED RD CR 8,600.00

D.O. No. 36-07 BARANGAY: T. PADILLA Effectivity Date22-Oct-07 - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - BONIFACIO SIKATUNA-MABINI CR 10,000.00 F VILLA LAHUG CREEK-MJ CUENCO CR 10,000.00 GEN LOREGA MJ CUENCO AVE 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 T PADILLA SIKATUNA-LAHUG CREEK CR 10,000.00 LAHUG CREEK-M J CUENCO CR 10,000.00 ALL OTHER STREETS ALONG UNNAMED RD CR 10,000.00

BARANGAY: ZAPATERA (LIBOT) - - - - CLASSI-3RD REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALCOHOL ST SIKATUNA-LAHU CREEK RR 10,000.00 NEAR ZAPATERA ELEM. SCHOOL CR 12,000.00 BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR 10,000.00 BENEDICTO ST JAKOSALEM-LAHUG CREEK RR 10,000.00 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 GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR 12,000.00 GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR 23,500.00 OLD ROAD JAKOSALEM - SAN JOSE ST RR 14,000.00 CR 16,000.00 RAHMANN ST (SAN JOSE ST)GEN. MAXILOM-SIKATUNA CR 12,000.00 SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR 12,000.00 SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 12,000.00 ALL OTHER STREETS RR 10,000.00 CR 12,000.00 NATIVIDAD CENTRUM I & II RC 25,000.00 PARKING SLOT NATIVIDAD CENTRUM I & II PS 16,000.00 ALL OTHER CONDOMINIUMS RC 15,000.00 CC 17,000.00 PS 5,000.00 = = = =

CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION 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 VALUE FOR A PARTICULAR BARANGAY.

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICTION 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 CLASSIFICAION OF REAL PROPERTY IN IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

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

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR

b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION 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 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 AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.

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

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMP TAXES DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY, PROVIDED, THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) 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; WHIEVER IS HIGHER. Republic of the Philippines DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

DEPARTMENT ORDER NO. 15-97 December 12, 1996

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 the Tax Code as amended by Presidential Decree No. 1994, authorizes the 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 (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 internal 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.

This Order shall take effect immediately.

(signed) ROBERTO F. DE OCAMPO Secretary of Finance

RECOMMENDED BY:

(singed) LIWAYWAY VINZONS-CHATO 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.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODE

RR Residential Regualr RC Residential Condominium CR Commercial Regular CC Commercial condominium GP* General Purposes I Industrial GL Government Land X Institutional APD Area for Priority DevelopmentA Agricultural Lot

RDO NO. 81 CEBU CITY - NORTH

CEBU CITY D.O. No. 15-97 BARANGAY: ADLAON (ADLAWON) Effectivity Date 24-Apr-97 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 60.00

BARANGAY: AGSUNGOT - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 60.00

BARANGAY: APAS - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AMORES SUBD RR 1,950.00 EDISON ST SALINAS DRIVE-STEPHENSONRR 1,850.00 FIRST ST LAPU-LAPU ST RR 1,800.00 FULTON ST RR 1,950.00 GOV. CUENCO AVE JUAN LUNA - MAHIGA BRIDGECR 6,250.00 RR 4,400.00 LA GUARDIA RR 1,950.00 LA GUARDIA EXT RR 1,600.00 MARCONI ST FULTON STREET RR 1,850.00 PC HILLS RR 1,850.00 PASTRANO SUBD 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 SAN ANTONIO VILL I RR 1,850.00 SAN ANTONIO VILL II RR 1,850.00 SAN MIGUEL ST RR 1,900.00 ST. JAMES ST RR 1,550.00 ST. LAURENCE ST RR 1,800.00 ST. LAURENCE EXT SITIO UCMA - ECIMHA RR 1,550.00 STEPHENSON ST RR 1,850.00 D.O. No. 15-97 BARANGAY: BUSAY Effectivity Date 24-Apr-97 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 1ST ST RR 1,800.00 2ND ST RR 1,700.00 3RD ST RR 1,700.00 4TH ST RR 1,700.00 SITIO PANABANG RR 1,000.00 SITIO MAHAYAHAY RR 1,750.00 SITIO CALBARYO RR 1,000.00 SITIO PLAZA RR 1,250.00 SITIO BACA RR 1,750.00 ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES RR 1,950.00 ALL OTHER STREETS RR 1,000.00 CR 3,000.00

BARANGAY: BABAG - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 OTHERW/IN STREETS) BRGY PROPER RR 700.00

BARANGAY: BACAYAN - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ADERAN VILLAGE RR 650.00 ALONG PROV'L RD TIGBAO BR-BDRY BRGYRR PIT-OS 650.00 ASGROW COUNTRY ESTATE RR 500.00 HIDDEN VIEW SUBD I RR 900.00 HIDDEN VIEW SUBD II RR 500.00 RD - HIDDEN VIEW & JOYVILLE SUBD RR 650.00 JOYVILLE SUBD RR 900.00 LIGAYA HOMES SUBD RR 1,400.00 VILLA DEL RIO SUBD RR 1,900.00 VILLA LEYSON SUBD. RR 900.00 ALL OTHER SUBDIVISION RR 900.00 ALL OTHER STREETS RR 300.00

D.O. No. 15-97 BARANGAY: BUSAY Effectivity Date 24-Apr-97 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - EGGLING'S SUBD RR 1,800.00 GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR 2,250.00 HILLTOP SUBD RR 1,800.00 MA LUISA ESTATE PARK PHASE VI PART RR 3,700.00 PHASE IX (VALLEY) RR 3,300.00 PHASE IX (HILLTOP) RR 3,300.00 PHASE IX (MIDLAND) RR 3,100.00 PLAZAVILLE RR 1,800.00 PROV GOVERNMENT SUBD. RR 1,800.00 DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJERR 900.00 GRAJE-EGGLING'S RES RR 1,600.00 EGGLING'S-LAHUG RR 1,600.00 STO. NINO PBN VILLAGE (PLAZA HOUSING) RR 2,300.00

BARANGAY: CAMBINOCOT - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 70.00 D.O. No. 15-97 BARANGAY: CAPITOL SITE (POB) Effectivity Date 24-Apr-97 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - B RODRIGUEZ ST WALINGWALING-FUENTE TRDACR 7,500.00 GUADALUPE RIVER-WALING CRST 6,500.00 CAPITOL CEBU CY ZOO VILLALON RES-CCG RR 2,500.00 ESCARIO-VILLALON RES RR 3,000.00 CLAVANO ST ESCARIO ST-MONTALBAN SUBDRR 2,600.00 JUNC RD-CEBU CITY ZOO (JUNCRR RD-CCG)2,600.00 DON GIL GARCIA ST B RODRIGUEZ STREET CR 3,500.00 DON GIL GARCIA EXT CR 3,000.00 DON J AVILA ST RODRIGUEZ-OSMENA CR 3,550.00 DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR 3,100.00 EAST CAPITOL SITE CR 2,500.00 F RAMOS EXT MA. CRISTINA ST CR 3,100.00 GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 12,000.00 JUANA OSMENA ST MAXILOM-ABOITIZ CR 3,600.00 ABOITIZ-N ESCARIO CR 3,600.00 ESCARIO-JUNCTION ROAD RR 3,000.00 JUNCTION-CCGC RR 3,000.00 J LLORENTE ST WALING-WALING - OSMENACR 3,300.00 M VELEZ EXT (M VELEZ ST) GUAD RVR-DON G GARCIA CR 3,650.00 MA CRISTINA ST (MP YAP) CR 3,000.00 MA CRISTINA EXT CR 3,000.00 MANUEL ZOSA ST (GOV ROSAS) 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 PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 16,300.00 WALINGWALING CR 2,550.00 ALL OTHER STREETS RR 2,600.00 CR 3,500.00

BARANGAY: CARRETA - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR 4,500.00 GEN MAXILOM AVE MJ CUENCO-P CANAL CR 4,100.00 MJ CUENCO AVE MAXILOM-C CREEK CR 5,500.00 ALL OTHER STREETS RR 2,000.00 CR 3,500.00

D.O. No. 15-97 BARANGAY: CEBU PORT CENTER Effectivity Date 24-Apr-97 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 1ST ST (3RD AVE EXT) CR 7,750.00 2ND ST (6TH AVE EXT) CR 7,750.00 3RD ST EAST (ROAD WEST 1) CR 7,750.00 3RD ST WEST (ROAD EAST 1) CR 8,000.00 4TH ST (ROAD 5) CR 7,750.00 5TH ST EAST (AD EAST 3) CR 7,750.00 5TH ST WEST (AD WEST 3) CR 7,750.00 6TH ST (3RD AVE) CR 7,750.00 BARANGAY ST (1ST ST) CR 8,000.00 CABAHUG ST (2ND ST) CR 8,000.00 CITY HALL CIVIC CENTER T. PA D I L L A S T CR 7,900.00 7TH ST (13TH ST) CR 7,650.00 S OSMENA JR. AVE CR 8,400.00 2ND AVENUE CR 7,750.00 PORT CENTRE AVE (10TH) CR 7,750.00 10TH ST (6TH ST) CR 8,000.00 SAN JOSE DELA MONTANA CR 9,250.00 LUDO MEM. PARK CR 8,250.00 QUEEN CITY GARDENS CR 8,250.00 BANGKA ST CR 7,750.00 BARKO ST CR 7,750.00 HUMABON AVENUE (4TH AVE) CR 7,750.00 INDEPENDENCIA ST (3RD ST) CR 8,250.00 KALIPAYAN ST (8TH ST) CR 8,250.00 LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑACR 8,000.00 MIXED/BALINTAWAK-MAG CR 8,500.00 LAPU-LAPU LOOP (6TH AVE) CR 7,750.00 PEPSI ST (8TH AVE) CR 8,300.00 PORT AREA QUEZON BLVD CR 8,000.00 ARELLANO BLVD (1ST AVE) CR 8,000.00 1ST AVE (6TH SVE) CR 7,750.00 OSMENA JR. AVE CR 8,000.00 T. PA D I L L A E X T CR 7,650.00 PORT CENTER AVE (5TH AVE) CR 7,750.00 S. OSMENA JR AVE (2ND AVE)SUPERBLOCK CR 8,250.00 MIXED CR 7,750.00 SAN JOSE DELA MONTANA AVE CR 9,500.00 STP COURT (6TH AVE) CR 8,250.00 ALL OTHER STREETS CR 7,750.00

D.O. No. 15-97 BARANGAY: CENTRAL PROPER Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - COLON ST OSMENA-JAKOSALEM CR 24,500.00 D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI-MAGALLANES)CR 17,000.00 COLON-LEGASPI ST (COLON-QCR BLVD) 17,000.00 MAGALLANES - QUEZON BLVDCR 17,000.00 F GONZALES ST MAGALLANES - MC BRIONESCR 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 LEGASPI ST COLON-V GULLAS CR 17,000.00 V GULLAS-JAKOSALEM CR 17,000.00 JAKOSALEM=-P BURGOS CR 17,000.00 LINCOLN ST PLARIDEL-F GONZALES CR 16,250.00 MABINI V GULLAS-URDANETA CR 13,750.00 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 - MAGALLANESCR 16,250.00 P BURGOS ST URDANETA-OSMENA BLVD 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 GOMEZ ST JAKOSALEM-MABINI 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 PRES OSMENA BLVD JAKOSALEM-P BURGOS CR 16,250.00 V GULLAS-JAKOSALEM CR 16,250.00 V GULLAS-P BURGOS CR 16,250.00 COLON-V GULLAS CR 18,500.00 V GULLAS ST LEGASPI-A MABINI CR 16,250.00 OSMENA BLVD-LEGASPI (MAGALLANES-LEGASPI)CR 16,250.00 ALL OTHER STREETS CR 16,250.00

D.O. No. 15-97 BARANGAY: COGON CENTRAL Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - D JAKOSALEM ST LANDON-GEN MAXILOM CR 4,725.00 F RAMOS ST MAXILOM-VILLANUEVA CR 6,825.00 F RAMOS ST PELAEZ-JUNQUERA CR 4,975.00 GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR 3,675.00 GEN MAXILOM AVE J OSMENA- JAKOSALEM ST CR 8,650.00 QUEENS ROAD CR 8,925.00 GEN. JUNQUERA EXT CR 4,725.00 RR LANDON ST JUNQUERA-JAKOSALEM CR 5,200.00 V RANUDO ST F RAMOS-JAKOSALEM CR 3,675.00 ALL OTHER STREETS CR 3,150.00

BARANGAY: DAY-AS - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - BONIFACIO ST JAKOSALEM-SIKATUNA CR 3,150.00 D JAKOSALEM ST F RAMOS-P DEL ROSARIO CR 4,500.00 P DEL ROSARIO-BONIFACIOCR 3,150.00 IMUS ST JAKOSALEM - BRGY T. PADILLACR BDRY (sikatuna)3,150.00 SIKATUNA ST BONIFACIO-ZAPATERA BDY (TCR Padilla-Bonifacio)3,150.00 T. PA D I L L A S T SIKATUNA ST - BRGY T. PADILLACR BDRY 3,250.00 ALL OTHER STREETS CR 2,675.00

BARANGAY: GUBA - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 70.00 D.O. No. 15-97 BARANGAY: HIPPODROMO Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 ALL STREETS RR 1,650.00 M CUENCO AVE CR 5,750.00 ACCESS ROAD TO AYALA CR 4,100.00 ROAD TO HIPODROMO RR 2,250.00 ALL OTHER STREETS CR 2,500.00

BARANGAY: KAMAGAYAN (POB) - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - D JAKOSALEM ST P DEL ROSARIO-SANCIANGKOCR 5,000.00 P DEL ROSARIO-BONIFACIOCR 5,000.00 DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALEMCR (LANDON-5,000.00 DEL ROSARIO) JUNQUERA ST P DEL ROSARIO-SANCIANGKOCR 7,000.00 P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 8,400.00 PRES OSMENA-JUNQUERA CR 9,950.00 PELAEZ ST CREED ALLEY CR 7,600.00 P DEL ROSARIO-SANCIANGKOCR (R LANDON-OSMENA7,600.00 BLVD) PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKOCR 8,800.00 SANCIANGKO ST OSMENA-JUNQUERA CR 7,350.00 JUNQUERA ST-D JAKOSALEMCR 6,750.00 ALL OTHER STREETS CR 5,000.00

D.O. No. 15-97 BARANGAY: KAMPUTHAW Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A MORALES ST ESCARIO - C S ROSAL CR 2,100.00 A TOJONG CS ROSAL - A REYES CR 2,625.00 ABANDONED ROAD RR 2,100.00 ACACIA ST SAMPAGUITA RR 2,625.00 ALONG MAGELLAN HOTEL LOT NOS 14 & 15 CR 10,920.00 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 ACCESS RD CEBU BUS. PARK CR 4,200.00 ACCESS ROAD TO AYALA CR 6,300.00 ALU COMPOUND RR 2,625.00 APITONG ST RR 2,625.00 ARCH REYES AVE GORORDO-ESCARIO CR 6,575.00 CS ROSAL ST A. MORALES CR 2,100.00 CASING COMPOUND RR 2,775.00 CEBU BUSINESS PARK LOT NOS 1-13 CR 15,000.00 D JAKOSALEM ST GEN MAXILOM--GORORDO AVECR 5,200.00 DIGNOS COMPOUND RR 2,625.00 DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINARR 2,625.00 DORIA SOLON PVT. ROAD RR 3,125.00 DR. L. TOJONG ST (TINDALO ST) RR 2,625.00 ELIZABETH POND ST CR 2,625.00 ELIZABETH POND EXT CR 2,625.00 FATHER R. RHAMAN ST CR 3,150.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 9,450.00 JAKOSALEM-GORORDO CR 8,400.00 ECHAVES-ROM CATH CEM CR 6,300.00 GONZALES COMPOUND RR 2,625.00 GONZALES PVT ROAD RR 2,625.00 GONZALES SUBD RR 2,675.00 GORORDO AVE N ESCARIO-G MAXILOM AVECR 8,650.00 PADGET-N. ESCARIO ST (PADGET-GEN.CR 6,750.00 MAXILOM) JOSE R. REYES ST RR 2,625.00 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 JUANA OSMENA EXT 1-4 RR 2,625.00 KAMAGONG ST ARCH REYES AVE RR 2,625.00 M. GUTIANUY ST CR 4,450.00 MA CRISTINA ST CR 2,625.00 MANALO ST PD-INC CHURCH CR 3,675.00 MARIPOSA ST RR 2,625.00 MARTINEZ CPD RR 2,625.00 (MEDDLE) ROAD CR 3,150.00 D.O. No. 15-97 BARANGAY: KAMPUTHAW (CONT.) Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - MOLAVE ST RR 2,625.00 MONTALBAN SUBD RR 2,625.00 NC ESCARIO ST J OSMENA-BRIDGE CR 5,250.00 NC ESCARIO EXT 1-3 RR 2,625.00 QUEENS ROAD RR 2,100.00 QUEENS ROAD EXT CR 3,150.00 R ABOITIZ J OSMENA-GEN MAXILOM CR 4,150.00 RD TO MAGELLAN HOTEL CR 4,200.00 RD TO PERPETUAL SUC HOSP CR 2,625.00 ROAD TO PUROK PUROK 8-J OSMENA RR 2,100.00 SANCIANGKO ST ESCARIO - GORORDO CR 4,200.00 SUNRISE ST RR 3,150.00 UNCHUAN ST RR 3,150.00 WALING-WALING RR 2,625.00 ALL OTHER STREETS RR 2,100.00 CR 3,000.00

BARANGAY: KASAMBAGAN - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AGUSTINES COMPOUND RR 3,250.00 ALMENDRAS ST RR 2,150.00 BAUHINIA SUBD RR 2,750.00 DIEGO SILANG ST RR 2,150.00 EDROS ST RR 2,150.00 ESCANO SUBD RR 2,350.00 F CABAHUG ST J LUNA-VILLA AURORA(J LUNA-AYALACR PRO)6,000.00 J LUNA-VILLA AURORA RR 2,750.00 GOCHAN - POTVILLE RR 2,600.00 FIRST ST CR 2,350.00 FOURTH ST RR 2,700.00 GARCIA SUBD RR 2,500.00 GEN LIM F ROXAS - P QUIRINO RR 2,750.00 GENTLE BREEZE SUBD RR 2,100.00 GO LAM DRIVE ST J LUNA-IPI CR 2,750.00 GOV M CUENCO J LUNA-MAHIGA RIVER CR 6,100.00 GOLDEN SUN DRIVE RR 2,500.00 GOLF COUNTRY CLUB CR 3,250.00 IPI COMPOUND CR 2,750.00 JARUCHEMIC COMPOUND RR 2,750.00 JUAN LUNA AVE A REYES AVE- F CABAHUG CR 7,300.00 KATIPUNAN LBR CORP SUBD. RR 2,500.00 MARTINEZ SUBD RR 2,100.00 NEW HOME DRIVE RR 3,250.00 NEW FRONTIER ST RR 2,750.00 OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARKRR 4,700.00 D.O. No. 15-97 BARANGAY: KASAMBAGAN (CONT.) Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - OUANO SUBD RR 2,750.00 PANAGDAIT SUBD RR 2,100.00 PARADISE VILLAGE RR 3,000.00 PARAY SUBD RR 2,100.00 POTVILLE SUBD RR 3,500.00 PRES LAUREL ST PRES MAGSAYSAY RR 2,750.00 PRES OSMENA ST P ROXAS-P QUIRINO RR 2,750.00 PRES QUEZON ST P MAGSAYSAY-CABAHUG RR 2,750.00 PRES ROXAS GEN LIM-F CABAHUG RR 2,750.00 PRES AGUINALDO ST RR 2,750.00 PRES QUIRINO ST GEN LIM-F CABAHUG RR 2,750.00 PRES MAGSAYSAY ST RR 2,750.00 ROAD TO ST MICHAEL SUBD RR 2,400.00 ROAD TO VECO COMPOUND RR 2,350.00 SAN MIGUEL CORP CMPD RR 2,350.00 SECOND ST RR 2,350.00 ST MICHAEL SUBD RR 2,500.00 STA LUCIA SUBD RR 2,350.00 SY LIANCO COMPOUND RR 2,750.00 TANDANG SORA ST. RR 2,750.00 THIRD ST RR 2,350.00 T. BERLIN ST RR 2,750.00 TRES BORCES PADRES EXT RR 2,750.00 TRES BORCES EXT RR 2,600.00 VILLA AURORA SUBD RR 2,800.00 CR 3,250.00 YAP COMPOUND RR 2,750.00 ALL OTHER STREETS RR 1,850.00 CR 3,000.00

D.O. No. 15-97 BARANGAY: LAHUG (POB) Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AMON TRADING PORT RR 1,850.00 ARCH REYES AVE CR 8,250.00 BEVERLY GLEN SUBD RR 2,750.00 BEVERLY HILLS SUBD RR 4,000.00 BUFFALO GOLF COURSE RR 1,600.00 CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR 1,850.00 BEVERLY HILLS - OPRA VILLCR 1,850.00 DON MARCELO REGNER ST RR 1,850.00 DONA MODESTA SINGSON GAISANO ST RR 2,750.00 ELISA VALLEY SUBD RR 2,250.00 GEMSVILLE SUBD RR 2,350.00 GORORDO AVE SALINAS-PADGET CMPD CR 5,000.00 RR 4,250.00 GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY RR 1,850.00 GOTIANUY SUBD RR 1,900.00 GREENVALLEY SUBD TO CAMP MARINA RR 1,900.00 JUANA ST RR 2,750.00 KAMAGONG ST RR 1,900.00 BBRC - ARCH REYES AVE CR 4,250.00 MANUEL DY SUBD RR 2,250.00 MOLAVE ST RR 1,850.00 OPRA VILLAGE RR 1,870.00 BC HOMES (PC HOMES) RR 1,850.00 PADGET COMPOUND ROAD RR 2,250.00 PEACE VALLEY ROAD TO CAMP MARINA RR 2,250.00 RD TO BOY SCOUT CAMP RR 1,850.00 RD TO HOLY FAMILY RETREAT HOUSE RR 1,850.00 RD TO VILLAR RECORDING RR 1,850.00 ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR 3,250.00 RD TO GREEN VALLEY RR 1,850.00 ROSAL ST RR 1,850.00 SALINAS DRIVE JUNCTION GORORDO - BBRCCR 3,500.00 RR 2,500.00 SANJER CASVILLE SUBD RR 2,350.00 SANSON SUBD RR 2,100.00 SENO SUBD RR 1,850.00 SUNSET SUBD RR 1,900.00 UNCHUAN SUBD RR 1,850.00 VILLALON SUBD RR 1,900.00 ALL OTHER STREETS RR 1,850.00 CR 3,000.00

D.O. No. 15-97 BARANGAY: LOREGA SAN MIGUEL Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CORTES SUBD RR 1,750.00 GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 2,850.00 GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES STCR 2,800.00 GEN MAXILOM AVE ECHAVEZ-MJ CUENCO CR 5,900.00 GEN LOREGA ECHAVEZ-MJ CUENCO RR 2,050.00 M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR 5,900.00 SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 2,050.00 VILLA SUBDIVISION RR 1,750.00 ALL OTHER STREETS RR 1,750.00 CR 2,500.00

BARANGAY: LUSARAN - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A50 60.00

BARANGAY: BO. LUZ - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 & 33CR 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 ALL OTHER STREETS RR 2,500.00 CR 4,000.00

D.O. No. 15-97 BARANGAY: MABINI Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 60.00

BARANGAY: MABOLO PROPER - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALMENDRAS ST F CABAHUG-SINDULAN RR 2,250.00 C MINA ST OLD PHIL RAILWAY RR 2,250.00 C BORCES ST JOAQUIN-JUAN LUNA RR 2,250.00 CASALS VILLAGES ALL LOTS WITH SUBD RR 2,250.00 COROMINA SUBD GILL TUDTUD RR 2,250.00 E LABUCAY ST TRES PADRES BORCES-GOCHANRR 2,250.00 F CABAHUG J LUNA AVE RR 2,750.00 F MINA ST L TUDTUD-H JOAQUINO RR 2,250.00 F SENO ST M J CUENCO RR 2,250.00 FLORES DE MAYO ST RR 2,250.00 FRANCISCO ARCILLA G TUDTUD-C MINA RR 2,250.00 FROILAN ARCILLA JUAN LUNA-V COLINA RR 2,250.00 GETTY OIL COMPOUND RR 2,250.00 GIL TUDTUD ST H JOAQUINO RR 2,250.00 GO SOTTO COMPLEX RR 2,250.00 GOCHAN COMPOUND ROAD M J CUENCO CR 3,000.00 RR 2,250.00 GOCHAN ST CABAHUG-MJ CUENCO RR 2,250.00 GOCHAN SUBD TRES PADRES-GOCHAN EXTRR 2,250.00 GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 2,250.00 H BORGONIA G TUDTUD-C MINA ST RR 2,250.00 H JOAQUINO ST G TUDTUD-C MINA ST RR 2,250.00 HOLY NAME ST M J CUENCO AVE RR 2,250.00 J JOAQUINO ST E LUBAKAY RR 2,250.00 JUAN LUNA AVE F CABAHUG - C. PORT CR 6,000.00 L LIMBONG ST JUAN LUNA RR 2,250.00 L TUDTUD NEW ERA-F MINA RR 2,250.00 M BORCES ST G TUDTUD-C MINA RR 2,250.00 M BORGONI ST BP BORCES-GOCHAN RR 2,250.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 5,750.00 MJ CUENCO ACCESS TO AYALA RR 4,250.00 MABONITES RR 2,250.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 2,250.00 NEW FRONTIER S CABAHUG RR 2,250.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 2,250.00 S BORCES EXT RR 2,250.00 S BORCES ST M J CUENCO RR 2,250.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 2,250.00 SAN ROQUE JUAN LUNA RR 2,250.00 SINDULAN ST S CABAHUG-CASALS VILL RR 2,250.00 TENASAS SUBD RR 2,250.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 2,250.00 V COLINA ST MJ CUENCO- C PORT RR 2,250.00 ALL OTHER STREETS RR 2,250.00 CR 3,000.00 D.O. No. 15-97 BARANGAY: MALUBOG Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALMENDRAS ST SITIO TINGUB - BRGY BABAGRR 600.00 E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUBRR 600.00 KAN-IRAG SPORTS COMPLEX RR 900.00 TOPS RR 900.00

BARANGAY: PARI-AN - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A BONIFACIO ST JAKOSALEM-A MABINI CR 6,000.00 A MABINI ST BONIFACIO-V GULLAS CR 7,500.00 V GULLAS-BONIFACIO CR 7,500.00 ZULUETA ST-V.GULLAS CR 6,000.00 COLON ST JUNQUERA-D JAKOSALEM CR 24,500.00 D JAKOSALEM-MABINI CR 16,000.00 D JAKOSALEM ST COLON-V GULLAS CR 10,500.00 A BONIFACIO-COLON ST CR 7,500.00 ESPANA ST JAKOSALEM-SIKATUNA CR 6,000.00 GEN JUNQUERA ST SANCIANKO-COLON CR 12,000.00 IBARRA ST BONIFACIO-ESPANA CR 6,000.00 ISAGANI ST IBARRA-A MABINI CR 6,000.00 SANCIANGKO ST ESCANO-JUNQUERA CR 7,500.00 JUNQUERA-JAKOSALEM CR 7,500.00 SIKATUNA ST BONIFACIO-MABINI CR 6,000.00 SIMOUN ST JAKOSALEM-IBARRA CR 6,000.00 SUDLON ST ESPANA-COLON CR 6,000.00 V GULLAS JAKOSALEM-A MABINI CR 10,500.00 ALL OTHER STREETS CR 6,000.00

BARANGAY: PARIL - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 225.00 A 60.00

BARANGAY: PIT-OS - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - BDRY OF BRGY BACAYAN TO BRGY BINALIW - PULANG BATO RR 350.00 SITIO KABANGAHAN W/IN JUNCTION P. LUPA RR 350.00 KAHAYAHAY SUBD RR 850.00

D.O. No. 15-97 BARANGAY: PONG-OL SIBUGAY Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CEBU GOLF POLO CLUB A 225.00 ALL OTHER STREETS A 100

BARANGAY: PULANGBATO - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - AGRO MACRO DEV. CORP RR 325.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 275.00 A 100.00

BARANGAY: SAN ANTONIO - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - D JAKOSALEM ST LANDON-P DEL ROSARIO CR 5,250.00 DON PEDRO CUI ST LANDON-DEL ROSARIO CR 4,000.00 JUNQUERA ST RR LANDON-P DEL ROSARIOCR 6,500.00 JUNQUERA EXT JUNQUERA ST-RR LANDON CR 6,500.00 P DEL ROSARIO ST OSMENA-JUNQUERA CR 9,250.00 JUNQUERA-JAKOSALEM CR 7,250.00 PELAEZ ST LANDON-DEL ROSARIO CR 6,500.00 PRES OSMENA BLVD LANDON-DEL ROSARIO CR 13,500.00 RR LANDON OSMENA-JAKOSALEM ST CR 7,000.00 SPL QUALIFICATION LOTS ALONG UNNAMED STREETSCR 3,750.00 CR 3,500.00

BARANGAY: SAN JOSE - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ROAD TO LORENZA (LOREGA)PUROK BORCES III RR 950.00 ROAD TO BUTUANON RIVER PUROK I RR 950.00 MARYVILLE SUBD (PUROK III)RR (PARK 3)1,750.00 ROAD TO CITE PUROK II RR 950.00 RIDGEDALE SUBD SUNNY HILLS SUBD (PUROKRR III) 2,250.00 ALL OTHER STREETS ALONG BULBO-PULANG BATORR 750.00 A50 300.00 D.O. No. 15-97 BARANGAY: SAN ROQUE Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A MABINI ST ZULUETA- F (A) URDANETA CR 4,150.00 ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 6,150.00 GOMEZ ST CR 4,000.00 OSMENA BLVD (J. LUNA ST) P. BURGOS ST-M.J. CUENCOCR AVE. 5,650.00 JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR 4,750.00 LAPULAPU ST MAGALLANES-QUEZON BLVDCR 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 BLVDCR 5,650.00 LOGARTA ST ZULUETA-URDANETA ST CR 3,750.00 MC BRIONES ST M J CUENCO AVE-LEGASPI EXTNCR 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 BLVDCR 5,650.00 PIER 2 ROAD S OSMENA,JR-QUEZON BLVDCR 4,750.00 R PALMA ST MJ CUENCO-QUEZON BLVD CR 4,750.00 S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 5,900.00 URDANETA ST. P BURGOS-MJ CUENCO CR 5,000.00 V GULLAS ST A MABINI-MJ CUENCO CR 5,500.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 4,000.00 ALL OTHER STREETS CR 3,800.00

BARANGAY: SIRAO - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - CEBU GOLF & POLO CLUB A 550.00 KAN-IRAG PARK (KANG-IRAG PARK) A 600.00 GEN. MAXILOM AVE A 600.00 A 250.00

D.O. No. 15-97 BARANGAY: SANTA CRUZ Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ARLINGTON POND A POND ST-F RAMOS CR 4,800.00 OSMENA BLVD-F RAMOS CR 5,250.00 A VILLANUEVA ST F RAMOS ST CR 3,500.00 GEN. MAXILOM AVE F. RAMOS - F. OSMENA CR 12,500.00 F. OSMENA GEN. MAXILOM AVE CR 17,500.00 F RAMOS ST PELAEZ-JUNQUERA CR 5,500.00 GEN. MAXILOM-PELAEZ ST CR 7,250.00 JUNQUERA ST RAMOS-RR LANDON CR 4,000.00 PELAEZ EXT VILLANUEVA-RR LANDON CR 4,750.00 PRES OSMENA BLVD A POND-RR LANDON CR 14,000.00 F OSMENA RTDS-A POND STCR 18,000.00 RR LANDON ST OSMENA-JUNQUERA CR 6,500.00 V RANUDO ST F RAMOS CR 5,000.00 ALL OTHER STREETS CR 3,750.00

BARANGAY: SUDLON - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 275.00 A 125.00

BARANGAY: TALAMBAN - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - A BORBAJO ST ROAD TO CANDUMAN RR 2,250.00 EL DORADO II RR 2,400.00 HIGHWAY 11 ROAD TO KAUSWAGAN RR 1,250.00 HIGHWAY 77 RR 1,250.00 MARYVILLE SUBD RR 2,750.00 NASHVILLE SUBD RR 1,950.00 NORTH TOWN HOMES SUBD RR 2,750.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROPRR 2,400.00 USC-MCWD (USC-BUTUANONRR BRIDGE) 2,400.00 (TALAMBAN-CABANGCALAN)RR 2,400.00 TALAMBAN PROP-TIGBAO RR 2,250.00 BUTUANON BR-CANDUMAN RR 2,400.00 BORBAJO ST (BARBAJO ST) RR- CANDUMAN1,250.00 SILVERSHILLS SUBD RR 2,450.00 ST. ANTHONY SUBD RR 1,750.00 SUNNY HILLS SUBD PHASE I RR 2,500.00 SUNNY HILLS SUBD PHASE II RR 2,750.00 ALL OTHER STREETS RR 1,750.00 CR 3,000.00

D.O. No. 15-97 BARANGAY: TAPTAP Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALL AREAS RR 275.00 A 125.00

BARANGAY: TEJERO - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - GEN. MAXILOM AVE CR 5,000.00 J VILLAGONZALO M.J. CUENCO-S OSMENA JR CR 3,150.00 MC ARTHUR BLVD CR 5,500.00 MJ CUENCO AVE GEN MAXILOM-EST TEJERO CR 6,150.00 MARCOS MORELOS ST CR 3,500.00 PGA CANAL 10TH ST MAXILOM-T PADILLA CR 3,150.00 REGINO MERCADO MJ CUENCO-U ALVIOLA CR 3,050.00 S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR 4,650.00 T PADILLA EXT PEA CANAL - S OSMENA,JR CR 4,700.00 T PADILLA ST M J CUENCO-PGA CANAL CR 4,500.00 ULDARICO ALVIOLA CR 3,150.00 VILLA ABUNO VILLA GONZALO-TEJERO CR 3,150.00 ALL OTHER STREETS CR 3,150.00

BARANGAY: TINAGO - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - 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 BALESTEROS ST BONIFACIO-L JAENA CR 3,500.00 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 VILLA ABUNO ST S OSMENA JR-ARELLANO CR 2,800.00 ZULUETA ST. MABINI-MJ CUENCO AVE. CR 3,900.00 ALL OTHER STREETS ALONG UNNAMED RD CR 3,250.00 D.O. No. 15-97 BARANGAY: T. PADILLA Effectivity Date April 24, 1997 - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - BONIFACIO SIKATUNA-MABINI CR 3,500.00 F VILLA LAHUG CREEK-MJ CUENCO CR 2,750.00 GEN LOREGA MJ CUENCO AVE CR 3,000.00 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 T PADILLA SIKATUNA-LAHUG CREEK CR 3,500.00 LAHUG CREEK-M J CUENCO CR 3,500.00 ALL OTHER STREETS ALONG UNNAMED RD CR 2,750.00

BARANGAY: ZAPATERA (LIBOT) - - - - CLASSI- 2ND REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQM. - - - - ALCOHOL ST SIKATUNA-LAHU CREEK RR 3,900.00 BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR 3,900.00 BENEDICTO ST JAKOSALEM-LAHUG 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 GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR 3,900.00 GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR 12,500.00 OLD ROAD JAKOSALEM - SAN JOSE ST RR 3,650.00 RAHMANN ST (SAN JOSE ST)GEN. MAXILOM-SIKATUNA CR 3,900.00 SEPULVEDA ST FR ABANDONECIA-SIKATUNACR 3,900.00 SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 3,900.00 ALL OTHER STREETS RR 3,400.00 CR 3,900.00 = = = =

CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION 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 VALUE FOR A PARTICULAR BARANGAY.

2. PREDOMINANT USE OF PROPERTY.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

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

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR

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 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 AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.

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

DEPARTMENT ORDER NO. 20-93 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.

TO: : All Internal Revenue Officers and Others Concerned.

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.

This Order shall take effect immediately.

(signed) RAMON DEL ROSARIO, JR. Secretary of Finance

RECOMMENDED BY:

(singed) JOSE U. ONG 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.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODE

RDO NO. 81 (formerly RDOCEBU 60) CITY - NORTH

CITY/MUNICIPALITY: CEBU CITY D.O. No. 20-93 BARANGAY: ADLAWON Effectivity Date14-May-93 - - - - CLASSI- 1ST REV STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: AGSUNGOT - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: APAS - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - EDISON ST SALINAS DRIVE-STEPHENSONRR 1,800.00 FULTON ST RR 1,800.00 GOV M CUENCO AVE JUAN LUNA-MAHIGA CREEK RR 5,500.00 LA GUARDIA RR 1,800.00 MARCONI ST FULTON STREET RR 1,800.00 PC HILLS RR 1,800.00 PATRANO SUBD RR 1,800.00 ROAD T O BUSAY SALINAS-CEBU PLAZA RR 2,800.00 ROAD TO BUSAY CEBU PLAA-ECOLINGS RR 1,300.00 ROAD TO CP LAPULAPU RR 1,800.00 SALINAS DRIVE RR 2,800.00 SAN ANTONIO VILL I RR 1,800.00 SAN ANTONIO VILL II RR 1,800.00 SAN MIGUEL ST RR 1,800.00 STEPHENSON ST RR 1,800.00 WILSON ST SALINAS DRIVE RR 1,800.00

D.O. No. 20-93 BARANGAY: BABAG Effectivity Date14-May-93 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: BACAYAN - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALONG ROAD TO PIT-OS A 60.00

BARANGAY: BANILAD - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A BONIFACIO ST TALAMBAN-MANDAUE CY RR 3,300.00 DONA RITA RR 1,800.00 DORADO I VILLAGE RR 1,300.00 GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR 3,300.00 HOLY FAMILY NEAR STO NINO RR 1,300.00 HOLY FAMILY NEAR EL DORADO RR 1,300.00 M LUISA P1 EULALIA RR 2,300.00 M LUISA P1 LUIS RR 2,300.00 M LUISA P1 MELISSA RR 2,300.00 M LUISA P1 P ANANAS RR 2,300.00 M LUISA P1 P EMILIO RR 2,300.00 M LUISA P1 P JOHN RR 2,300.00 M LUISA P1 P LUCY RR 2,300.00 M LUISA P1 P MARIA RR 2,300.00 M LUISA P1 P MIGUEL RR 2,300.00 M LUISA P1 ROSEBUD RR 2,300.00 M LUISA P2 P MARIANO RR 2,300.00 M LUISA P2 P DON SERGIO RR 2,300.00 M LUISA P1 ANNABELLE RR 2,300.00 M LUISA P2 P STEPHANY RR 2,300.00 M LUISA ESTATE PARK PH II RR 2,300.00 M LUISA ESTATE PARK PH III RR 2,000.00 M LUISA ESTATE PARK PH IV RR 1,600.00 M LUISA ESTATE PARK PH V RR 1,900.00 M LUISA ESTATE PARK PH VI RR 2,000.00 M LUISA ESTATE PARK PH VII RR 1,800.00 M LUISA ESTATE PARK PH VIII-A RR 1,500.00 M LUISA ESTATE PARK PH VIII-B RR 1,300.00 ROAD M LUISA EST PARK RR 3,300.00 STO NINO VILLAGE RR 1,800.00

BARANGAY: BASAK PARDO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - NN 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 FAIRVIE VILLAGE SUBD E SABELLANO ST RR 800.00

D.O. No. 20-93 BARANGAY: BASAK SAN NICOLAS Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 50.00 D.O. No. 20-93 BARANGAY: BONBON Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: BO. LUZ - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 60.00

BARANGAY: BUHISAN - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ROAD TO BUHISAN P PRINCESA BRIDGE RR 200.00 BRIDGE-BUHISAN ELEM RR 200.00

D.O. No. 20-93 BARANGAY: BULALACAO PARDO Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: BUSAY - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ECOLINGS SUBD RR 1,000.00 HILLTOP 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 EMILIOP OSMENA HWBOUNDARY MALUBOG/GRAJE RR 500.00 DON EMILIOP OSMENA HWGRAJE-ECOLING RES RR 1,000.00 DON EMILIOP OSMENA HWECOLINGS-LAHUG RR 1,000.00

D.O. No. 20-93 BARANGAY: CALAMBA Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: CAPITOL SITE - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - B RODRIGUEZ ST WALINGWALING-FUENTE TRDACR 7,500.00 B RODRIGUEZ ST GUADALUEPE RRIVER-WALINGCR ST 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 F RAMOS EXT MA. CRISTINA ST CR 2,000.00 GEN MAXILOM ST OSMENA RTDA-J OSMENA CR 10,500.00 JASMIN ST P RODRIGUEZ-OSMENA CR 3,000.00 JUANA OSMENA ST MAXILON-ABOITIZ CR 3,500.00 JUANA OSMENA ST ABOITIZ-N ESCARIO CR 3,500.00 JUANA OSMENA ST ESCARIO-JUNCTION ROAD CR 1,800.00 JUANA OSMENA ST JUNCTIONS-CGGC 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 MA CRISTINA ST CR 3,000.00 MANUEL ZOSA ST CR 3,500.00 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 PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR 15,500.00 WALINGWALING CR 2,000.00

D.O. No. 20-93 BARANGAY: CARRETA Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR 4,500.00 GEN MAXILOM AVE MJ CUENCO-[ CANAL CR 3,300.00 MJ CUENCO AVE MAXILOM-C CREEK CR 3,500.00

BARANGAY: CENTRAL PROPER - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - COLON ST OSMENA-JAKOSALEM CR 22,500.00 D JAKOSALEM ST LEGASPI-MAGALLANES CR 13,500.00 D JAKOSALEM ST COLON-Q BLVD CR 13,500.00 D JAKOSALEM ST MAGALLANES CR 13,500.00 F GONZALES ST MAGALLANES - MC BRIONES CR 13,500.00 F GONZALES ST MC BRIONES - WHARF CR 13,500.00 F GONZALES ST PRES OSMENA - WHARF CR 13,500.00 JUEZ BORROMEO ST P LOPEZ-V GULLAS CR 13,500.00 LEGASPI ST COLON-V GULLAS CR 16,000.00 LEGASPI ST V GULLAS-JAKOSALEM CR 13,500.00 LEGASPI ST JAKOSALEM=-P BURGOS CR 13,500.00 LINCOLN ST PLARIDEL-F GONZALES CR 13,500.00 MABINI V GULLAS-URDANETA CR 5,500.00 MAGALLANES ST V GULLAS-JAKOSALEM CR 13,500.00 MAGALLANES ST P LOPES-V GULLAS CR 13,500.00 MAGALLANES ST D JAKOSALEM-P BURGOS CR 13,500.00 P BURGOS ST URDANETA-OSMENA BLVD CR 13,500.00 P BURGOS ST PRES OSMENA-WHARF CR 13,500.00 P BURGOS ST URDANETA-WHARF CR 13,500.00 P BURGOS ST V GULLAS-URDANETA CR 13,500.00 P GOMEZ ST JAKOSALEM-MABINI CR 13,500.00 P GULLAS ST J LUNA-J BORROMEO CR 13,500.00 P LOPEZ ST 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 JAKOSALEM-P BURGOS CR 16,000.00 PRES OSMENA BLVD V GULLAS-JAKOSALEM CR 16,000.00 PRES OSMENA SR BLVD V GULLAS-P BURGOS CR 16,000.00 PRES OSMENA SR BLVD COLON-V GULLAS CR 18,500.00 V GULLAS ST LEGASPI-A MABINI CR 13,500.00 MAGALLANES-LEGASPI CR 13,500.00

D.O. No. 20-93 BARANGAY: DULJO Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - CARLOCK ST TRES DE ABRIL=PADILLA CR 2,100.00 CARLOCK ST C PADILLA-TUPAZ CR 1,800.00 NATALIO BACALSO AVE KINALUNSAN-TRES DE ABRIL CR 2,200.00 R PADILLA ST/FATIMA N BACALSO-CA PADILLA CR 1,600.00 RD TO SITIO ALASKA RR 800.00 SPOLARIUM ST CARLOCK-C PADILLA RR 1,300.00

BARANGAY: ERMITA - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - EL FILIBUSTERISMO ST MAGALLANES-PLARIDEL CR 3,500.00 ERMITA BEACH RD KAWIT-SIT PROJ RR 1,800.00 F CALDERON ST MAGALLANES-PROGRESSO CR 8,000.00 F GONZALES 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 GUADELUPE RIVER-M ESCANOCR 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

D.O. No. 20-93 BARANGAY: GUADALUPE Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 GOCAHAN 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 HALLPY VALLEY ROAD RR 1,300.00 HORSE SHOE RIVER 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-RODRIGUEZRR 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: HIPODROMO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - CEBU BUSINESS PARK CR 14,500.00 HIPODROMO VILLAGE RR 800.00 ROAD TO HIPODROMO RR 800.00

D.O. No. 20-93 BARANGAY: INAYAWAN PARDO Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 SITERR 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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-MAGALLANESCR 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

D.O. No. 20-93 BARANGAY: KALUNASAN Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 60.00

BARANGAY: KAMAGAYAN - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - D JAKOSALEN ST P DEL ROSARIO-SANCIANGKOCR 3,500.00 P DEL ROSARIO-BONIFACIO CR 3,500.00 DON PEDRO CUI EXT RR LANDON-P DEL ROSARIO CR 2,000.00 JUNQUERA ST P DEL ROSARIO-SANCIANGKOCR 4,500.00 P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR 6,500.00 P DEL ROSARIO ST PRES OSMENA-JUNQUERA CR 8,500.00 PELAEZ ST CREED ALLEY CR 5,500.00 PELAEZ ST R LANDON-OSMENA BLVD CR 3,500.00 PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKOCR 5,500.00 SANCIANGKO ST OSMENA-JUNQUERA CR 5,500.00 JUNQUERA ST-D JAKOSALEM CR 4,500.00

D.O. No. 20-93 BARANGAY: KAMPUTHAW Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A MORALES ST ESCARIO ST-C.S. ROSAL CR 1,800.00 A TOJONG CS ROSAL-A. REYES CR 1,300.00 ABANDONED ROAD CR 1,800.00 ACACIA ST CR 1,800.00 ALU COMPOUND RR 1,300.00 APITONG ST CR 1,800.00 ARCH REYES AVE GORORDO-ESCARIO CR 6,500.00 SC ROSAL ST A MORALES CR 1,300.00 CEBU BUSINESS PARK CR 14,500.00 D JAKOSALEM ST GEN MAXILO-GORORDO AVE CR 4,500.00 DIGNOS COMPOUND RR 1,300.00 DON JOSE AVILA ST RR 1,300.00 E POND EXT CR 2,000.00 GEN MAXILOM ST J OSMENA-JAKOSALEM CR 8,500.00 GEN MAXILOM ST JAKOSALEN-ECHAVEZ CR 6,500.00 GEN MAXILOM ST ECHAVES-ROM CATH CEM CR 4,500.00 GONZALES COMPOUND RR 1,300.00 GONZALES PVT ROAD CR 2,000.00 GORORDO AVE N ESCARIO-G MAXILOM AVE CR 8,500.00 GORORDO AVE PADGET-ESCARIO CR 6,500.00 JUANA OSMENA ST ESCARIO-GEN MAXILOM CR 3,500.00 JUANA OSMENA ST CLAVANO-ESCARIO RR 1,800.00 JUANA OSMSENA ST MARTINEZ CPD-CLAVANO RR 1,800.00 KAMAGONG ST ARCH REYES AVE CR 1,800.00 MA CRISTINA ST RR 1,300.00 MANALO ST PD-INC CHURCH CR 1,800.00 MARIPOSA ST CR 1,800.00 MARTINEZ CPD RR 1,300.00 MOLAVE ST CR 1,800.00 MONTALBAN SUBD RR 1,500.00 NC ESCARIO ST BRIDGE-ARCH AVENUE CR 6,500.00 NC ESCARIO ST J OSMENA-BRIDGE CR 4,500.00 PERPETUAL SOC HOSP PSH-V ESCARIO X 1,800.00 QUEENS ROAD RR 1,300.00 R ABOITIZ J OSMENA -GEN MAXILOM RR 4,000.00 ROAD TO MAGELLAN HOTEL CR 1,300.00 ROAD TO PUROK WITHIN LOT 886 RR 1,300.00 ROAD TO PUROK LOT 886 TO PUROK 8 RR 1,300.00 ROAD TO PUROK PUROK 8-J OSMENA RR 1,300.00 SAN JOSE MAXILOM AVE-GORORDO CR 2,000.00 TINDALO ST CR 1,800.00 D.O. No. 20-93 BARANGAY: KINASANG-AN Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 QUIAJANO SUBD R DUTERTE ST RR 1,300.00 ROSALINA VILLAGE R DUTERTE ST RR 1,300.00 SACRED HEART VILLAGE R DUTERTE ST RR 1,300.00 SALVADOR ST 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

D.O. No. 20-93 BARANGAY: LAHUG Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - AMON TRADING PORT N ESCARIO-J LUNA AVE RR 1,300.00 ARCH REYES AVE GORORDO AVE-ESCARIO CR 6,500.00 ARCH REYES AVE CR 6,500.00 BANCO CEBUANO SUBD RR 1,300.00 BEVERLY HILLS SUBD RR 2,800.00 CAPITOL CEBY CY 200 OPRA VILL-VILLALON RR 1,300.00 ELISA VALLEY SUBD RR 1,300.00 GEMSVILLE SUBD RR 1,800.00 GORODO AVE SALINAS-PADGET CMPD CR 4,500.00 GOTIANUY SUBD RR 1,300.00 GREENVALLY SUBD TO CAMP MARINA RR 1,300.00 KAMAGONG ST RR 1,300.00 OPRA VILLAGE RR 800.00 PADGET CAOMPOUND ROAD RR 1,800.00 PEACE VALLEY ROAD TO CAMP MARINA RR 1,300.00 ROAD TO BOY SCOUT CAMP RR 1,300.00 ROAD TO HOLY FAMILY RR 1,300.00 ROAD TO VILLAR RECORDING RR 1,300.00 ROAD TO BUSAY CEBU PLAZA-SALINAS DR RR 2,800.00 SALINAS DRIVE RR 2,800.00 SANJER CASVILLE SUBD RR 1,300.00 SAMSON SUBD RR 1,800.00 SENO SUBD RR 1,300.00 SUNSET SUBD RR 1,300.00 UNCHUAN SUBD RR 1,300.00 VILLALON SUBD RR 1,300.00

BARANGAY: LOREGA SAN MIGUEL - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - CORTES SUBD RR 800.00 GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR 2,500.00 GEN ECHAVEZ EXT SAN JOSE-G ECHAVES ST CR 2,500.00 GEN MAXILOM AVE ECHAVES-MJ CUENCO CR 4,500.00 GENERAL LOREGA ECHAVES-MJ CUENCO RR 1,300.00 MJ CUENCO AVE MAXILOM-GEN LOREGA CR 4,500.00 OLD PHIL RAILWAY RR 1,100.00 SAN JOSE ST ECHAVEZ-SAN MGUEL RR 1,300.00 SAN MIGUEL ST SAN JOSE-MJ CUENCO RR 1,300.00 VILLA SUBDIVISION RIVERSIDE RR 1,100.00 ALL LOTS ALLEYS GEN LOREGA RR 1,100.00 D.O. No. 20-93 BARANGAY: LUSARAN Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: MABINI - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 50.00 D.O. No. 20-93 BARANGAY: MABOLO PROPER Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALMENDRAS ST F CABAHUG-SINDULAN RR 1,300.00 C MINA ST OLD PHIL RAILWAY RR 1,300.00 C BORCES ST JOAQUIN-JUAN LUNA RR 1,300.00 CASALS VILLAGES ALL LOTS WITH SUBD RR 1,800.00 COROMINA SUBD GILL TUDTUD RR 1,300.00 E LABUCAY ST TRES PADRES BORCES GOCHANRR 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 FLORES DE MAYO ST RR 1,300.00 FRANCISCO ARCILLA G TUDTUD-C MINA RR 1,300.00 FROILAN ARCILLA JUAN LUNA-V COLINA RR 1,300.00 GETTY OIL COMPOUND RR 1,300.00 GIL TUDTUD ST J JOAQUINO RR 1,300.00 GOCHAN COMPOUND ROADM J CUENCO CR 1,500.00 GOCHAN ST CABAHUG-MJ CUENCO RR 1,300.00 GOCHAN SUBD TRES PADRES-GOCHAN EXT RR 1,300.00 GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR 1,300.00 H BORGONIA G TUDTUD-C MINA ST RR 1,300.00 H JOAQUINO ST G TUDTUD-C MINA ST RR 1,200.00 HOLY NAME ST MJ CUENCO AVE RR 1,300.00 J JOAQUINO ST E LUBAKAY RR 1,300.00 JUAN LUNA AVE F CABAHUG-C PORT CR 5,500.00 L LIMBONG ST JUAN LUNA RR 1,300.00 L TUDTUD NEW ERA-F MINA CR 5,500.00 M BORCES ST G TUDTUD-C MINA RR 1,300.00 M BORGONIA ST BP BORCES-GOCHAN RR 1,300.00 MJ CUENCO AVE HIPODROMO-MANDAUE CR 4,500.00 MABOLITES RR 1,300.00 NEW ERA ST L TUDTUD-J LUNA AVE RR 1,300.00 NEW FRONTIER S CABAHUG RR 1,300.00 OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR 1,300.00 S BORCES EXT RR 1,300.00 S BORCES ST M J CUENCO RR 1,300.00 S CABAHUG ST JUAN LUNA-CASALS VILL RR 1,800.00 SAN ROQUE JUAN LUNA RR 1,300.00 SINDULAN ST S CABAHUG-CASALS VILL RR 1,300.00 TENASAS SUBD RR 1,300.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR 1,300.00 V COLINA ST MJ CUENCO-C PORT RR 1,300.00 ALL OTHER STREETS RR 1,300.00

D.O. No. 20-93 BARANGAY: MALUBOG Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: MAMBALING - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - AVOCADO ST GANSIANG-N BACALSO RR 800.00 C PADILLA ST R AVE-KINALUMSAN CR 6,000.00 CCC PRIVATE RD RR 800.00 CASHERE 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 EXPRESSWAYPADILLA-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

D.O. No. 20-93 BARANGAY: PAHINA CENTRAL Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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-PANGANIBANCR 2,800.00

BARANGAY: PAHINA SAN NICOLAS - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - B ARANAS LAKANDULA-3 DE ABRIL CR 2,500.00 C PADILLA ST LAKANDULA-3 DE ABRIL CR 3,500.00 ESTELITA 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

D.O. No. 20-93 BARANGAY: PARIAN Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A BONIFACIO ST JAKOSALEM-A MABINI CR 2,500.00 A MABINI ST BONIFACIO-V GULLAS CR 5,500.00 COLON ST JUNQUERA-D JAKOSALEM CR 22,500.00 COLON ST D JAKOSALEM-MABINI CR 15,500.00 D JAKOSALEM ST COLON-V GULLAS CR 5,500.00 D JAKOSALEM ST A BONIFACIO-COLON ST CR 4,500.00 ESPANA ST JAKOSALEM-SIKATUNA CR 3,000.00 GEN JONQUERA ST SANCIANGKO-COLON CR 8,000.00 IBARRA ST BONIFACIO-ESPANA CR 2,200.00 ISAGANI ST IBARRA-A MABINI CR 2,200.00 MABINI-USP V GULLAS-BONIFACIO CR 5,500.00 SANCIANGKO ST ESCANO-JUNGQUERA CR 4,500.00 SANCIANGKO ST JUNQUERA-D JAKOSALEM CR 4,500.00 SIKATUNA ST BONIFACIO-MABINI CR 3,500.00 SIMOUN ST JAKOSALEM-IBARRA CR 2,200.00 SUDLON ST ESPANA-COLON CR 2,200.00 V GULLAS JAKOSALEM-A MABINI CR 3,500.00 ZULUETA ST V GULLAS CR 3,500.00

BARANGAY: PARIL - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: PASIL ABUNO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 CONCEPSION 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

D.O. No. 20-93 BARANGAY: PIT-OS Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 60.00

BARANGAY: POBLACION PARDO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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

BARANGAY: PONG-OL SIBUGAY - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

D.O. No. 20-93 BARANGAY: FORT AREA Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 5TH ST-EAST-WEST CR 3,900.00 7TH ST CR 3,900.00 8TH ST CR 3,900.00 9TH ST CR 3,900.00 ARELLANO BLVD, 1ST AVE CR 4,500.00 BANGKA ST CR 3,900.00 BARKO ST CR 3,900.00 CABAHUG ST CR 3,900.00 DON B BENEDICTO CR 3,900.00 GEN MAXILOM AVE CR 4,500.00 GEN MAXILOM EXT CR 3,900.00 HUMABON AVE CR 3,900.00 INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVDCR 3,900.00 JUAN LUNA ST RECLAMATION AREA CR 4,500.00 JUAN LUNA ST CPC CREEK S OSMENA JR CR 4,500.00 KALIPAYQAN ST CR 3,900.00 LAPULAPU AVE CR 3,900.00 LAPULAPU LOOP CR 3,900.00 PEPSI ST CR 3,900.00 PORT CENTRE AVE CR 3,900.00 QUEZON BLVD CR 4,500.00 SERGIO OSMENA JR AVE CR 4,500.00 STP COURT CR 3,900.00 T PADILLA EXT CR 3,900.00

BARANGAY: PULANGBATO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 50.00

D.O. No. 20-93 BARANGAY: PUNTA PRINCESA Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 5TH ST-EAST-WEST CR 3,900.00 7TH ST CR 3,900.00 8TH ST CR 3,900.00 9TH ST CR 3,900.00 ARELLANO BLVD, 1ST AVE CR 4,500.00 BANGKA ST CR 3,900.00 BARKO ST CR 3,900.00 CABAHUG ST CR 3,900.00 DON B BENEDICTO CR 3,900.00 GEN MAXILOM AVE CR 4,500.00 GEN MAXILOM EXT CR 3,900.00 HUMABON AVE CR 3,900.00 INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVDCR 3,900.00 JUAN LUNA ST RECLAMATION AREA CR 4,500.00 JUAN LUNA ST CPC CREEK S OSMENA JR CR 4,500.00 KALIPAYQAN ST CR 3,900.00 LAPULAPU AVE CR 3,900.00 LAPULAPU LOOP CR 3,900.00 PEPSI ST CR 3,900.00 PORT CENTRE AVE CR 3,900.00 QUEZON BLVD CR 4,500.00 SERGIO OSMENA JR AVE CR 4,500.00 STP COURT CR 3,900.00 T PADILLA EXT CR 3,900.00

BARANGAY: QUIOT PARDO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - BAYANIHAN VILLAGE N BACALSO AVE RR 1,300.00 E SABELLANO ST KINSANG-AN TO PUNTA PRINSESARR 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 D.O. No. 20-93 BARANGAY: SAMBAG I Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ANTONIO ABAD TORNIS 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 TEND SU ST INTERIOR CR 1,500.00 ALL OTHER STREETS PARALLEL-ROSARIO CR 1,300.00

BARANGAY: SAMBAG II - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A POND OSMENA BLVD RR 1,300.00 A TORMIS EXT RR 1,000.00 ASCENCION 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 EXTCR 15,500.00 ROAD TO TB PAVILLION B RODRIGUEZ ST RR 1,300.00 TAMBIS RR 1,000.00 UY TEND 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

D.O. No. 20-93 BARANGAY: SAN ANTONIO Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - D JAKOSALEM ST LANDON-P DEL ROSARIO CR 4,500.00 DON PEDRO CUI ST LANDON-DEL ROSARIO CR 3,500.00 JUNQUERA ST RR LANDON-P DEL ROSARIO CR 4,500.00 UNQUERA EXT JUNGQUERA ST-RR LANDON CR 4,500.00 P DEL ROSARIO ST OSMENA-JUNGQUERA CR 8,500.00 P DEL ROSARIO ST JUNGQUERA-JAKOSALEM CR 6,500.00 PELAEZ ST LANDON-DEL ROSARIO CR 4,500.00 PRES OSMENA BLVD LANDON-DEL ROSARIO CR 10,500.00 RR LADON OSMENA-JAKOSALEM ST CR 4,500.00 SPL QUALIFICATION LOTS ALONG UNNAMED STREETSCR 1,500.00

BARANGAY: SAN JOSE - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ROAD LOREGA BORCES PUROK III RR 500.00 ROAD TO BUTANON RIVER PUROK I RR 500.00 ROAD TO BUTUANON RIVERMARYVILLE 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - B ARANAS ST CARLOCK-LAKANDULA CR 2,300.00 BA 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

D.O. No. 20-93 BARANGAY: SAN ROQUE Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A MABINI ST ZULUETA-A URDANETA CR 2,500.00 ARELLANO BLVD EST PARIAN-LEGASPI EXT CR 4,500.00 JEREZA (LA SOLIDARIDAD)A MABINI-MJ CUENCO AVE CR 2,500.00 LAPULAPU ST MAGALLANES-QUEZON BLVD CR 4,600.00 LAPULAPU ST V GULLAS-LEGASPI CR 4,600.00 LAPULAPU ST LOT 7488-V GULLAS ST CR 1,900.00 LAPULAPU ST LEGASPI-MAGALLANES CR 4,500.00 LEGASPI ST P BURGOS-MJ CUENCO CR 4,600.00 LEGSPI EXT MJ CUENCO-QUEZON BLVD CR 4,600.00 LOGARTA ST ZULUETA-URDANETA ST CR 2,500.00 MJ CUENCO CR 4,500.00 ML QUEZON BLVD BURGOS-EST PARIAN CR 3,500.00 MAGALLANES ST P BURGOS-MJ CUENCO CR 10,500.00 P BURGOS ST QUEZON BLVD-URDANETA CR 4,500.00 P BURGOS ST URDANETA ST-V GULLAS CR 3,500.00 P GOMEZ ST S OSMENA, JR-QUEZON BLVDCR 2,500.00 PIER 2 ROAD S OSMENA, JR-QUEZON BLVDCR 3,500.00 R PALMA ST MJ CUENCO-QUEZON BLVD CR 3,500.00 S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR 4,500.00 URDANETA ST P BURGOS-MJ CUENCO CR 3,500.00 V GULLAS ST A MABINI-MJ CUENCO CR 4,300.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 3,000.00

BARANGAY: SAPANG DAKU - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 60.00

D.O. No. 20-93 BARANGAY: SAWANG CALERO Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00

BARANGAY: SIRAO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 40.00 D.O. No. 20-93 BARANGAY: SANTA CRUZ Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ARLINGTON POND A POND ST-F RAMOS CR 4,500.00 ARLINGTON POND OSMENA BLVD-F RAMOS CR 4,500.00 A VILLANUEVA ST F RAMOS ST CR 2,500.00 F RAMOS ST VILLANUEVA-JUNQUERA CR 4,500.00 PRES OSMENA BLVD A POND-RR LANDON CR 11,500.00 F OSMENA RTDS-A POND ST CR 15,500.00 RR LANDON ST OSMSENA-JUNGQUERA CR 4,500.00 V RANUDO ST F RAMOS ST RR 2,500.00

BARANGAY: SUBA PASIL - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00 D.O. No. 20-93 BARANGAY: TABUNAN Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: TIG-BAO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: TALAMBAN - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A BORBAJO ST ROAD TO CANDUMAN RR 1,800.00 EL DORADO II RR 1,000.00 HIGHWAY 77 RR 500.00 MARYVILLE SUBD RR 1,000.00 NASHVILLE SUBD RR 1,000.00 NORTH TOWN HOMES SUBD RR 1,500.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00 ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR 1,300.00 ROAD TO TALAMBAN TAMBAN-CABANGCALAN RR 1,300.00 ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR 1,300.00 ROAD TO TALAMBAN BUTANON BR-CANDUMAN RR 800.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 1,000.00 ALL OTHER STREETS PARALLEL/INTERSECTING RR 500.00 RIDGEDALE SUBD RR 1,500.00 SILVERHILLS SUBD RR 1,500.00 ST. ANTHONY SUBD RR 1,500.00 SUNNY HILLS SUBD PHASE I RR 1,500.00 SUNNY HILLS SUBD PHASE II RR 1,500.00 D.O. No. 20-93 BARANGAY: TAPTAP Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 30.00

BARANGAY: TEJERO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - J VILLAGONZALO MJ CUENCO-S OSMENA JR CR 1,800.00 MJ CUNECO AVE GEN MAXILOM-EST TEJERO CR 4,500.00 PEA CANAL 10TH ST MAXILOM-T PADILLA CR 1,800.00 REGINO MERCADO MJ CUENCO-U ALVIOLA CR 1,800.00 S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR 4,500.00 SAMPAGUITA MJ CUENCO AVE RR 1,800.00 T PADILLA EXT PEA CANAL-S OSMENA JR CR 3,900.00 T PADILLA ST MJ CUENCO-PEA CANAL CR 3,500.00 ULDARICO ALVOLA CR 1,800.00 VILLA ABUNO VILLA GONZALEO-TEJERO RR 1,800.00

BARANGAY: TINAGO - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A BONIFACIO ST MABINI-MJ CUENCO CR 2,500.00 ARELLANO BLVD ESTERO TINAGO-PARIAN CR 3,500.00 BAGUMBAYAN ST MJ CUENCO-V SOTTO CR 1,800.00 BALESTEROS ST BONIFACIO-L JAENA CR 2,500.00 CJ QUIZON ST BAGUMBAYAN-OSMENA CR 2,700.00 CALERO ST MJ CUENCO AVE CR 1,800.00 LOPEZ JAENA ST MABINI-MJ CUENCO AVE CR 2,500.00 MJ CUENCO AVE ESTERO TEJERO-TINAGO CR 4,500.00 MABINI ST BONIFACIO-ZULUETA CR 2,500.00 QUEZON BLVD ESTERO TEJERO-PARIAN CR 3,500.00 S OSMENA JR BLVD EST TINAGO-EST PERIAN CR 4,500.00 V SOTTO AVE MJ CUENCO-QUEZON BLVD CR 3,500.00 VILLA ABUNO ST S OSMENA JR-ARELLANO CR 1,800.00 ZULUETA ST MABINI-MJ CUENCO AVE CR 3,000.00 ALL LOTS ALLEYS CUENCO-V B SOTTO CR 1,500.00 D.O. No. 20-93 BARANGAY: TISA Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALL AREAS A 50.00

BARANGAY: T. PADILLA - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - BONIFACIO SIKATUNA-MABINI CR 2,000.00 F VILLA LAHUG CREEK-MJ CUENCO RR 900.00 GEN LOREGA MJ CUENCO AVE RR 1,300.00 MJ CUENCO AVENUE LOREGA=-ESTERO TEJERO CR 4,500.00 OLD PHIL RAILWAY LAHUG CREEK-G LOREGA RR 1,100.00 SIKATUNA T PADILLA-BONIFACIO CR 2,900.00 T VILLA F VILLA-MJ CUENCO RR 900.00 T PADILLA SIKATUNA-LAHUG CREEK CR 2,300.00 LAHUG CREEK-MJ CUENCO CR 2,700.00 D.O. No. 20-93 BARANGAY: ZAPATERA LIBOT Effectivity Date May 14, 1993 - - - - CLASSI- 1ST REVISION STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ALCOHOL ST SIKATUNA-LAHUG CREEK RR 1,300.00 BENEDICTO ST EXT JAKOSALEM-LAHUG CREEK RR 1,800.00 CREEK SIDE ST SIKATUNA-LAHUG CREEK RR 1,300.00 D JAKOSALEM ST GEN MAZILOM-F RAMOS CR 4,500.00 ECHAVEZ ST GEN MAZXILOM-SIKATUNA CR 2,500.00 GEN MAXILOM AVE JAKOSALEM-ECHAVEZ CR 6,500.00 OLD ROAD D JAKOSALEM-S JOSE ST RR 1,300.00 SAN JOSE ST G MAXILOM-SIKATUNA ST CR 2,000.00 SEPULVEDA ST ABANDONED OLD ROAD CR 2,000.00 SIKATUNA ST JAKOSALEM-ALCOHOL ST CR 2,100.00 = = = =

CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION 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 VALUE FOR A PARTICULAR BARANGAY.

2. PREDOMINANT USE OF PROPERTY.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/ BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

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

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR

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 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.

DEPARTMENT ORDER NO. 26-89 June 5, 1989

TO: : All Internal Revenue Officers and Others Concerned.

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 may 23, 1989 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.

This Order shall take effect immediately.

By authority of the Secretary of Finance: (signed) VICTOR C. MACALINGAG Secretary of Finance

RECOMMENDED BY:

(singed) JOSE U. ONG 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.

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED.

CLASSIFICATION LEGEND:

CODE CLASSIFICATION CODE

RDO NO. 81 CEBU CITY - NORTH

CITY/MUNICIPALITY: CEBU CITY D.O. No. 26-89 BARANGAY: PORT AREA Effectivity Date 21-Sep-89 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 200.00 19TH ST (PEA CANAL) CR 1,200.00

BARANGAY: TEJERO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - GEN MAXILOM ST MJ CUENCO PEA CANAL CR 3,000.00 MACARTHUR BLVD T PADILLA TEJERO CR 2,000.00 MARCOS MORELOS T MJ CUENCO U ALVIOLA CR 600.00 MJ CUENCO AVE MAXILOM TEJERO CREEK CR 2,000.00 REGINO MERCADO MH CUENCO U ALVIOLA CR 600.00 T PADILLA ST MJ CUENCO PEA CANAL CR 1,700.00 ULDARICO ALVIOLA ST CR 600.00 VILLA ABUNO ST VILLAGONZALO TEJERO CR 600.00 VILLAGONZALO ST MJ CUENCO MACARTHUR CR 600.00

D.O. No. 26-89 BARANGAY: TINAGO Effectivity Date 21-Sep-89 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 16,000.00 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 URDNAETA TO Q BLVD CR 3,000.00 P GOMEZ ST MACARTHUR TO Q BLVD CR 850.00 PIER 2 ROAD MACARTHUR TO Q BLVD CR 1,700.00 R PALMA ST MJ CUENCO TO Q BLVD CR 1,700.00 URDANETA ST P GOMEZ P BURGOS MJ CUENCO CR 2,500.00 ZULUETA ST MABINO MJ CUENCO AVE CR 1,000.00 D.O. No. 26-89 BARANGAY: PARIAN Effectivity Date 21-Sep-89 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 SANICANGKO 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - D JAKOSALEM ST P ROSARIO SANCIANGKO CR 2,130.00 DON PEDRO CUI EXT CR 800.00 JUNQUERA ST P ROSARIO SANCIANGKO CR 3,580.00 P DEL ROSARIO ST OSMENA TO HAKOSALEM CR 4,000.00 PELAEZ ST P ROSARIO SANCIANGKO CR 4,000.00 PELAEZ ST STA RITA CREED ALLEY CR 1,500.00 PRES OSMENA BLVD P ROSARIO SANCINAGCO CR 7,750.00 SANCIANGCO ST OSMENA TO HAKOSALEM CR 3,580.00

BARANGAY: KALUBIHAN - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 2,750.00 PELAEZ ST CR 5,750.00 PRES S OSMENA BLVD CR 8,250.00 PRES S OSMENA BLVD CR 1,000.00 SANCIANGKO ST CR 3,500.00 D.O. No. 26-89 BARANGAY: CENTRAL PROPER Effectivity Date 21-Sep-89 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 NOLUI ME TANGERE ST MAGALLANES TO KAWIT CR 1,000.00 PLARIDEL ST MAGALLANES TO PROGRESO CR 4,500.00 PROGRESO ST CALDERON TO PLARIDEL CR 4,500.00 QUEZON BLVD L KILAT F GONZALES CR 2,500.00 D.O. No. 26-89 BARANGAY: PAHINA CENTRAL Effectivity Date 21-Sep-89 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - B ARANAS LAKANDULA 3 DE ABRIL CR 700.00 C PADILLA ST LAKANDULA 3 DE ABRIL CR 900.00 ESLETELITA ST LAKANDULA 3 DE ABRIL CR 800.00 GARFIELD ST C PADILLA TUPAS CR 800.00 LAKANDULA ST TRES DE ABRIL TUPAS CR 800.00 TRES DE ABRIL ST LAKANDULA TO TUPAS CR 800.00 TUPAS ST LAKANDULA TO FORBES CR 800.00

BARANGAY: PASIL ABUNO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ACCESS ROAD 1 RR 220.00 ACCESS ROAD 74A RR 220.00 ACCESS ROAD 7B RR 220.00 F RALLOS ST CR 300.00 FL FLORES ST CR 300.00 M DELA CONCEPCION ST CR 350.00 R MAGSAYSAY ST CR 300.00 STO. NINO EXT RR 250.00 T CAVAN ST CR 350.00 TUPAS ST CR 700.00

D.O. No. 26-89 BARANGAY: SUBA PASIL Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ABELLANA ST STO NINO TO SEASHORE CR 300.00 ACCESS RD 3 RR 180.00 F RALLOS ST CR 300.00 FARFIELD ST CR 350.00 GEN GINES ST CR 300.00 M DELA CONCEPCION ST CR 350.00 MAGSAYSAY ST CR 300.00 STO. NINO ST RR 250.00 T BUGALLON ST CR 350.00 TUPAS ST CR 700.00

BARANGAY: SAWANG CALERO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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

D.O. No. 26-89 BARANGAY: DULJO Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 AVOCADI R AVE CR 700.00 COL TABADA ST RR 220.00 GANSIANG ST RR 250.00 GREEN DAUPHIN ST RR 220.00 LAPULAPU ST RR 180.00 MARIA GOCHAN ST RR 230.00 R AVE SO EXPRESSWAY PADILLA KINALUMSAN CR 750.00 RAJAH HUMABON ST RR 200.00 RIZAL AVE EXT TABADA TO C PADILLA RR 400.00 SAN BERNANRDINO ST RR 220.00 SAN ROQUE EXT RR 190.00 SAN ROQUE ST RR 220.00 YBANEZ PRIVATE ROAD RR 130.00

D.O. No. 26-89 BARANGAY: BASAK SAN NICOLAS Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 GANSIANG ST RR 250.00 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - CEBU SOUTH ROAD GREYHOUND TO BASAK CR 650.00 E SABELLANO ST B S NICOLAS Q PARDO RR 250.00 CR 350.00 FAIRVIEW VIL SUBD RR 250.00 OLD PHIL RAILWAY S NICOLAS KINASANGAN RR 220.00

D.O. No. 26-89 BARANGAY: KINASANG AN Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A GABUYA ST JACA TO SEASHORE RR 200.00 VILLARICA SUBD RR 200.00

BARANGAY: INAYAWAN PARDO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - CEBU SOUTH ROAD BULACAO SUNRISE VIL CR 650.00 RD TO R CABRERAS RES RR 90.00 ROAD TO S JUDE ACRES RR 180.00 ROAD TO VIL ROAD RR 180.00

D.O. No. 26-89 BARANGAY: POBLACION PARDO Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A GABUYA STREET CEBU SOU 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ATILLO SUBD RR 200.00 CLARITA VILLAGES RR 270.00 DONA MARIA VIL RR 250.00 E SABELLANO ST MACUPA F LLAMAS ST RR 230.00 ELVIRA CUI SUBD RR 200.00 F LLAMAS ST GANSIANG D BOSCO RR 280.00 F PACANA ST 3 DE ABRIL BUHISAN RR 200.00 GO CHAN SUBD BACK OF D BOSCO RR 200.00 GUADALUPE II RR 200.00 GUADALUPE VILL I RR 210.00 LOURDES VILLAGE RR 240.00 MAJERO SUBD RR 210.00 PLEASANT HOMES SUBD RR 450.00 ROAD TO DON BOSCO LLAMAS TO D BOSCO RR 200.00 TRES DE ABRIL STREET F LLAMA BOHISAN ST RR 250.00 VICTOR VILLAGE RR 350.00 VILLA CRISTINA VIL RR 350.00 D.O. No. 26-89 BARANGAY: TISA Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A LOPEZ ST L LOPEZ BALAGAS RES RR 200.00 A LOPEZ ST BALAGA RES KATIPUNAN RR 140.00 A LOPEZ ST KATIPUNAN 3 DE ABRIL RR 180.00 B RODRIGUEZ ST V RAMA GUAD RIVER CR 600.00 HAPPY VALLEY SUBD RR 500.00 KATIPUNAN ST A LOPEZ V RAMA AVE CR 350.00 LUCIO LOPEZ DR RR 150.00 SAN ROQUE SUBD RR 260.00 SITIO SAN ANTONIO RR 220.00 SUN VALLEY SUBD RR 400.00 V RAMA AVE M VELEZ R AVENUE RR 430.00

D.O. No. 26-89 BARANGAY: SAMBAG II Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 CR 300.00 TAMBIS CR 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ANTONIO ABAD TORMIS RR 450.00 J URGELLO PVT ROAD ALL UNNAMED RDS CR 450.00 RR 200.00 MH AZAR RD RR 330.00 P DEL ROSARIO EXT OSMENA TO L KILAT CR 4,000.00 P DEL ROSARIO EXT L KILAT URGELLO RD CR 750.00 P DEL ROSARIO EXT URGELLO RD GUADALUPE CR 550.00 PRES OSMENA BLVD DEL ROSARIO R LANDON CR 4,000.00 PRES OSMENA BLVD R LANDON UY TENG SU CR 7,000.00 R R LANDON EXT CR 400.00 RIZAL AVE GUAD RIVER PANGANIBAN CR 1,500.00 RIZAL AVE PANGANIBAN L KILAT CR 4,000.00 UNG TEN SUS TREET CR 400.00 ALL UNNAMED STREETS RR 220.00

BARANGAY: SAN ANTONIO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - D JAKOSALEM ST LANDON P DEL ROSARIO CR 1,350.00 DON PEDRO CUI ST LANDON P DEL ROSARIO CR 1,200.00 JUNQUERA EXT LANDON P DEL ROSARIO CR 1,450.00 P DEL ROSARIO ST OSMENA-JAKOSALEM CR 3,000.00 PELAEZ ST LANDON DEL ROSARIO CR 1,200.00 RR LANDON ST OSMENA JAKOSALEM ST CR 1,000.00 SPL QUALIFICATION LOTS ALONG UNNAMED CR 550.00

D.O. No. 26-89 BARANGAY: SANTA CRUZ Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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: COGN CENTRAL - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 EN JUNQUERA EXT LIZ LANDON TO F RAMOS CR 2,000.00 GEN MAXILOM AVE OSMENA D JAKOSALEM CR 4,000.00 RR LANDON ST JUNQUERA D KAJOSALEM CR 1,000.00 V RANUDO ST F RAMOS JAKOSALEM RR 800.00

BARANGAY: ZAPATERA LIBOT - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 MAZILOM AVE JAKOSALEM ECHAVEZ CR 2,800.00 OLD ROAD RR 300.00 SAN JOSE ST MAXILOM SIKATUNA ST CR 800.00 SEPULVEDA ST ABANDONED OLD ROAD CR 800.00 SIKATUNA ST JAKOSALEM Z E S CR 800.00

D.O. No. 26-89 BARANGAY: DAY AS Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - M J CUENCO AVE LOREGA EST TEJERO CR 1,400.00 T PADILLA ST SIAKTUNA TO M CUENCO CR 1,150.00 T VILL PRIVATE ROAD RR 280.00

BARANGAY: LOREGA SAN MIGUEL - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 TO S JOSE ST 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - GEN MAXILOM AVE R CATH CEM PEA CANAL CR 2,000.00 MJ CUENCO AVE MAXILOM CARRETA CREEK CR 1,230.00

BARANGAY: HIPPODROMO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - HIPODROMO VILLAGE RR 220.00 ROAD TO HIPODROMO RR 280.00

D.O. No. 26-89 BARANGAY: BARRIO LUZ Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 FROILA 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

D.O. No. 26-89 BARANGAY: KASAMBAGAN Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 300.00 MARTINEZ SUBD RR 300.00 NEW FRONTIER ST RR 1,000.00 OLD ROAD TO TALAMBAN MH CUENCO CEBU MEM RR 1,200.00 PARADISE VILLAGE RR 500.00 PRES AGUINALDO ST RR 450.00 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A BONIFACIO ST TALAMBAN MANDAUE CY RR 500.00 MA LUISA PI ANNABELLE RR 900.00 MA LUISA PI EULALIA RR 900.00 MA LUISA PI MELISSA RR 900.00 MA LUISA PI P EMILIO RR 900.00 MA LUISA PI P JOHN RR 900.00 MA LUISA PI P LUCY RR 900.00 MA LUISA PI P LUIS RR 900.00 MA LUISA PI P MARIA RR 900.00 MA LUISA PI P MIGUEL RR 900.00 MA LUISA PI P ANANIAS RR 900.00 MA LUISA PI ROSEBUD RR 900.00 DNA RITA RR 900.00 DORADO I VILLAGE RR 900.00 HOLY FAMILY NEAR STO NINO RR 900.00 HOLY FAMILY NEAR EL DORADO RR 900.00 MA LUISA P2 PO SERGIO RR 900.00 MA LUISA P2 P MARIANO RR 900.00 MA LUISA P2 P STEPHANI RR 900.00 STO. NINO VILLAGE RR 900.00 RD MA LUISA EST PARK RR 900.00 GOV M CUENCO AVE MAHIGA UNIV S CARLOS CR 900.00

D.O. No. 26-89 BARANGAY: APAS Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - BEVERLY HILLS SUBD RR 500.00 CAPITOL CEBY CY ZOO OPRA VIL VILLALONS RR 250.00 ELISA VALLEY SUBD RR 300.00 GEMSVILLE SUBD RR 300.00 GORODO AVE SALINAS PADGET CPD CR 800.00 GOTUIANUY SUBD RR 300.00 GREEN VALLEY SUBD RR 300.00 KAMAGONG ST RR 300.00 OPRA VILLAGE RR 200.00 PEACE VALLEY RR 200.00 ROAD TO BUSAY CEBU PLAZA SALINAS RR 380.00 SALINAS DR GORORDO AVE AIRPORT RR 450.00 SALINAS DR EXT RR 350.00 SANSON SUBD RR 250.00 SUNSET SUBD RR 300.00 VILLALON SUBD RR 250.00 D.O. No. 26-89 BARANGAY: KAMPUTHAN Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 OSMSENA 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

BARANGAY: CAPITOL SITE - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 MANUEL ZOSA ST CR 1,350.00 MIRASOL STREET CR 350.00 N ESCARIO ST G GARCIA J OSMENA ST CR 1,700.00 N RAFOLS ST RODRIGUEZ OSMENA CR 1,300.00 ORCHID STREET CR 800.00 P RODRIGUEZ ST CR 400.00 PRES OSMENA BLVD OSMENA RTDA ESCARIO CR 7,000.00 D.O. No. 26-89 BARANGAY: GUADALUPE Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 HORSESHOW 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - ROAD TO BUHISAN P PRINCESA BRIDGE RR 80.00 ROAD TO BUHISAN BRIDGE BUHISAN ELEM RR 40.00

BARANGAY: TO-ONG - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

D.O. No. 26-89 BARANGAY: PAMUTAN Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: SAPANG DAKU - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: KALUNASAN - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: BUSAY - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: SAN JOSE - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

D.O. No. 26-89 BARANGAY: TALAMBAN Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - 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 STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: PIT-OS - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: PULANGBATO - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: BINALIW - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00 D.O. No. 26-89 BARANGAY: SIRAO Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: MALUBOG - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: BABAG - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: BONBON - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: BUOT-TAON - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: SIMSIN - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

D.O. No. 26-89 BARANGAY: SUDLON Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: PONG-OL SIBUGAY - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: TABUNAN - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: TAPTAP - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: TABGA-O - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: ADLAWON - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

D.O. No. 26-89 BARANGAY: GUBA Effectivity Date Sept. 21, 1989 - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: AGSUNGOT - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: MABINI - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: PARIL - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: CAMBONOCOT - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00

BARANGAY: LUSARAN - - - - CLASSI- INITIAL STREET/SUBDIVISION V I C I N I T Y FICATION ZV/SQ.M. - - - - A 10.00 = = = =

CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81-CEBU CITY NORTH (formerly RDO 60-Cebu City)

1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.

WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL PROPERTY, NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.

2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.

IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION 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 "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.

IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND 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 IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.

THE GROUND FLOOR OR A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.

6. AREA FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP).

7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

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

PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS, WHICHEVER IS HIGHER.

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