RDO No. 93A - Zamboanga City, Zamboanga Del Sur Zonal BIR

NOTICE
RR 15 - ZAMBOANGA CITY
Pursuant to Revenue Administrative Order No. 3-2009 dated February 2, 2009, Revenue District Office (RDO) No. 93 - Zamboanga City
was splitted into two (2) namely: RDO No. 93A - Zamboanga City and RDO No. 93B - Zamboanga, Sibugay.
RDO No. 93A - Zamboanga City, Zamboanga del Sur is composed of the following Barangays:
Poblacion (Zone 1), Poblacion (Zone 2), Poblacion (Zone 3), Poblacion (Zone 4), Arena Blanco, Ayala, Bagong Calarian, Baliwasan, Baluno, Boalan, Bolong,
Buenagatas, Buenavista, Bunguia, Busay, Cabaluay, Cabatangan, Cacao, Calabasa, Lower Calarian, Campo-Islam-Raja Moda, Capisan, Cawit, Canelar, Culianan,
Cruruan, Dita, Divisoria, Dulian, Guisao, Guiwan, La Paz, Labuan, Lamihasan, L Gua Sacil Is, Landang Laum Is, Lanzones, Lapakan, Latuan, Limaong Center, Limpapa,
Lubigan, Lumayang, Lumbangan, Lumiyap, Lunzuran, Maasin, Malagutay, Mampang, Manalipa, Manguso, Manicahan, Mariki Island, Mercedes, Muti, Pamucutan,
Pangapuyan Island, Panubigan, Pasobolong, Pasilmata, Pasonanca, Patalon, Putik, Quinipot, Recodo, Rio Hondo, Salaan, San Jose-Cawa-Cawa, San Jose-B Navarro,
San Jose Gusu, San Roque, Sangali, Santa Barbara, Santa Catalina, Santa Maria, Santo Niño, Sibulao, Sinubong, Sinunuc, Tagasilay, Taguiti, Talabaan, Talisayan,
Talon Talon, Taluksangay, Tetuan, Tictupal, Tigtabon, Tolosa, Tugbungan, Tulunggatung, Tigbalag, Tumaga, Tumitus, Tumalutap, Vitali and Zambowood
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision City/Municipality
From To
23-2017 3rd 11-Jun-17 Present Zamboanga City
15-2010 2nd 6-Aug-10 June 10, 2017 Zamboanga City

145-95 1st 25-Dec-95 5-Aug-10 Zamboanga City
34-89 Initial 2-Jan-90 24-Dec-95 Zamboanga City
o. 93 - Zamboanga City
Baliwasan, Baluno, Boalan, Bolong,

Moda, Capisan, Cawit, Canelar, Culianan,
s, Lapakan, Latuan, Limaong Center, Limpapa,
, Mariki Island, Mercedes, Muti, Pamucutan,
an, San Jose-Cawa-Cawa, San Jose-B Navarro,
uc, Tagasilay, Taguiti, Talabaan, Talisayan,
malutap, Vitali and Zambowood
See Details on
Sheet 4 ( DO 23-2017 )
Sheet 3 ( DO 15-2010)
Sheet 2 (DO 145-95)
Sheet 1 (DO 34-89)
Republic of the Philippines
DEPARTMENT OF FINANCE
Roxas Boulevard Corner Pablo Ocampo, Sr. Street
MANILA 1004
DEPARTMENT ORDER NO. 023-2017

APRIL 21, 2017
SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROEPERTIES IN THE

CITY OF ZAMBOANGA (3rd Revision) UNDER THE JURISDICTION OF REVENUE DISTRICT
OFFICE NO. 93A, ZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES
TO : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in each zone
upon consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values
of real properties in the City of Zamboanga (3rd revision) within the jurisdiction of Revenue District Office No. 93A,
Zamboanga City after public hearing was conducted on June 29, 2016. This Order is issued to implement the revised
zonal values of real properties for purposes of computing any internal revenue tax due on sale/transfer or any other
disposition of real properties.
The zonal values established herein shall apply provided the same is higher than (1) the fair market
value as shown in the schedule of values of the provincial or city assessor and (2) the gross sselling price/
consideration as shown in the duly notarized document of sale or transfer of real property.
This order shall take effect immediately.
(Original Signed)
CARLOS G. DOMINGUEZ III
Secretary of Finance
RECOMMENDED BY:
(Original Signed)
CAESAR R. DULAY
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING,
INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL
USES INCLUDING TIMBERLAND AND FOREST LAND.
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

WHICH HAS POTENTIAL FOR DEVELOPMENT INTO
RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL,
ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATION CODE

RR Residential Regular GL Governmenrt Land GL
CR Comemrcial Regular GP* General Purposes GP*
RC Residential Condominium I Industrial I
CC Commercial Condominium X Institutiona; X
CL Cemetery Lot APD Area for Priority D APD
A Agricultural PS Parking Slot PS
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. 93A ZAMBOANGA CITY
PROVINCE: ZAMBOANGA DEL SUR
CITY/MUNICIPALITY: ZAMBOANGA CITY

D.O. No. 023-2017
BARANGAY: POBLACION (ZONE 1) Effectivity Date 6-11-2017
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CLASSI- 3RD REVISION
STREET/SUBDIVISION V I C I N ITY FICATION ZV/SQ.M.
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ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 12,718.00
RR 10,350.00
INTERIOR LOT RR 5,200.00
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 13,200.00
RR 10,350.00
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 10,000.00
X 9,500.00
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR 16,300.00
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 13,175.00
MERCADO ST T. CLAUDIO - GOV. LIM CR 16,325.00
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR 17,050.00
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 12,100.00
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 15,110.00
RR 8,350.00
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 10,000.00
RR 8,130.00
BARANGAY: POBLACION (ZONE 2)
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P. BRILLANTES ST CLIMACO - LA PURISIMA CR 17,175.00

X 17,000.00
BARCELONA ST GOV. LIM - P. BRILLANTES CR 17,000.00
RR 8,400.00
BUENAVISTA ST SAN JOSE RD - M. JALDON CR 15,450.00
RR 7,250.00
CAMPANER INTERIOR BRILLANTES - PURISIMA CR 11,300.00
RR 8,400.00
CLIMACO AVE JUNCTION - GOV. LIM AVE CR 27,388.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: POBLACION (ZONE 2) cont. Effectivity Date 6-11-2017
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MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 12,250.00

RR 8,500.00
GOV. ALVAREZ M. JALDON - LA PURISIMA CR 12,153.00
RR 7,250.00
GOV. LIM AVE CLIMACO - LA PURISIMA CR 16,900.00
RR 11,100.00
LA PURISIMA ST CAMPANER - GOV. LIM CR 31,050.00
RR 16,350.00
LA PURISIMA ST GOV. ALVAREZ - CAMPANER CR 16,500.00
RR 10,600.00
X 13,000.00
P. REYES ST GOV. LIM - P.BRILLANTES CR 16,900.00
RR 11,050.00
SAN JOSE ST C. CLIMACO - G. ALVAREZ CR 12,750.00
RR 8,600.00
X 12,100.00
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 16,900.00
RR 11,100.00
URDANETA ST GOV. LIM - BRILLANTES CR 16,900.00
RR 11,100.00
ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 10,950.00
RR 7,200.00
* NO EXISTING CONDOMINIUM IN TOMAS CLAUDIO ST.
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: POBLACION (ZONE 3) Effectivity Date 6-11-2017
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ALMONTE ST GOV. LIM - T. CLAUDIO CR 13,750.00
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 8,500.00
RR 6,050.00
CAMPANER ST LA PURISIMA - NUÑEZ ST. CR 26,800.00
RR 8,375.00
LA PURISIMA - BRILLANTES CR 16,500.00
RR 10,600.00
GOV. ALVAREZ LA PURISIMA - VETERANS CR 10,000.00
RR 6,675.00
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 15,300.00
RR 11,100.00
X 13,200.00
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR 17,500.00
RR 14,250.00
X 15,875.00
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 14,150.00
RR 10,000.00
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 14,900.00
RR 6,000.00
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BARCELONA ST I. MAGNO - GOV. LIM AVE CR 16,900.00
RR 11,100.00
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 12,750.00
RR 8,500.00
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 12,750.00
RR 8,500.00
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 15,750.00
CORCUERA SR PORT AREA - PILAR ST CR 12,850.00
RR 9,575.00
GEN. V. ALVAREZ P. LORENZO - VETERANS CR 12,900.00
RR 8,450.00
X 12,500.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: POBLACION (ZONE 4) cont. Effectivity Date 6-11-2017
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GOV. LIM AVE LA PURISIMA - VETERANS CR 16,000.00
X 16,000.00
I. MAGNO ST CLIMACO - P. LORENZO CR 16,000.00
J. S. ALANO ST GOV. LIM - DON LORENZO CR 16,900.00
X 16,300.00
MA. CLARA ST VALDEROSA - ZARAGOZA CR 16,900.00
P. REYES ST GOV. LIM AVE - I. MAGNO CR 16,900.00
PETTIT BARRACKS VILLALOBOS - FORT PILAR X 16,300.00
PILAR ST DON LORENZO - VETERANS CR 19,900.00
RR 11,100.00
X 19,000.00
PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GL *
R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR 14,800.00
RIZAL ST MA. CLARA - VILLALOBOS CR 14,400.00
X 13,700.00
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 12,800.00
RR 9,450.00
URDANETA ST GOV. LIM AVE - I. MAGNO CR 13,850.00
VALDEROSA ST DON LORENZO - FORT PILAR CR 12,850.00
VETERANS AVE GOV. LIM AVE - FORT PILAR CR 14,900.00
RR 13,300.00
X 15,175.00
VILLALOBOS ST VALDEROSA - PILAR ST CR 12,800.00
RR 9,450.00
ZARAGOSA ST I. MAGNO - VILLALOBOS CR 16,900.00
RR 11,100.00
RR 8,400.00
*GL - no zonal value for Government Land
BARANGAY: ARENA BLANCO

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ALL LOTS CR 350.00
RR 175.00
GP 70.00
A50 12.00
INTERIOR LOT RR 95.00
CITY OF ZAMBOANGA D.O. No. 023-2017

BARANGAY: AYALA Effectivity Date 6-11-2017
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ALL STREETS CR 1,750.00
RR 575.00
I 745.00
A50 19.00
COUNTRY HOMES SUBDIVISION-P1 RR 1,000.00
COUNTRY HOMES SUBDIVISION-P2 RR 775.00
COUNTRY HOMES SUBDIVISION-P3 RR 600.00
BLUE VISTA SUBDIVISION RR 650.00
ALL OTHER SUBDIVISION RR 550.00
BARANGAY: BALIWASAN
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BALIWASAN CHICO CR 2,175.00
RR 1,325.00
X 1,750.00
BALIWASAN GRANDE CR 2,175.00
RR 1,325.00
X 1,750.00
RAJAH MUNDAH CR 1,125.00
RR 895.00
I 1,645.00
J. JOHNSON ST CR 900.00
RR 895.00
SAN JOSE RD CR 2,675.00
RR 1,350.00
SUTERVILLE CR 1,750.00
RR 1,125.00
BALIWASAN SEASIDE CR 1,500.00
RR 1,050.00
I 1,875.00
ALL OTHER STREETS CR 900.00
RR 820.00
GP 250.00
BALI VILLAS SUBDIVISION RR 2,400.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: BALUNO Effectivity Date 6-11-2017
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ALL LOTS RR 170.00
A50 20.00
BARANGAY: BOALAN
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AREAS FRONTING IMPROVED ROADS CR 1,350.00
RR 550.00
I 1,475.00
ALL OTHER STREETS RR 275.00
A50 19.00
ALL LOTS BUENAGATAS * RR 160.00
A50 26.00
A4 23.00
A50 21.00
OUR LADY OF FATIMA SUBDIVISION RR 1,450.00
VILLA TERESA SUBDIVISION RR 3,750.00
ALL SOCIALIZED HOUSING SUBDIVISION RR 1,350.00
ALL OTHER SUBDIVISION RR 1,350.00
* Barangay Buenagatas is now merged with Barangay Boalan.
BARANGAY: BOLONG
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ALL LOTS RR 258.00
A50 17.00
BARANGAY: BUENAGATAS *
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ALL LOTS RR
A50
* Under the area of jurisdiction of Barangay Boalan
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: BUENAVISTA Effectivity Date 6-11-2017
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STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL LOTS RR 175.00
A4 23.00
A50 12.00
BARANGAY: BUNGUIAO
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ALL LOTS RR 180.00
A4 23.00
A50 12.00
BARANGAY: BUSAY
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ALL LOTS RR 175.00
A36 17.00
A50 15.00
BARANGAY: CABALUAY
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ALL LOTS CR 450.00
RR 330.00
A50 19.00
TEACHER'S VILLAGE SUBDIVISION RR 900.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: CABATANGAN Effectivity Date 6-11-2017
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ALL LOTS CR 1,250.00
RR 625.00
A50 24.00
A1 15.00
SHIRMAL'S HAPPY HOMES SUBDIVISION RR 1,500.00
BARANGAY: CACAO
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ALL LOTS RR 175.00
A50 12.00
BARANGAY: CALABASA
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ALL LOTS RR 175.00
A50 12.00
BARANGAY: CALARIAN
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ALL STREETS - UPPER CALARIAN CR 1,100.00
RR 625.00
X 865.00
GP 90.00
A50 21.00
ALL LOTS - LOWER CALARIAN ALONG THE MAIN ROAD CR 1,250.00
RR 830.00
I 1,575.00
GP 50.00
A50 14.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: CAMPO ISLAM Effectivity Date 6-11-2017
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ALL LOTS RR 775.00
I 1,150.00
BARANGAY: CAPISAN
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ALL LOTS RR 175.00
A50 20.00
BARANGAY: CAWIT
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ALL LOTS CR 800.00
RR 450.00
I 715.00
A50 19.00
BARANGAY: CAMINO NUEVO *
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NUÑEZ EXTENSION CR 15,900.00
RR 11,050.00
ALL OTHER STREETS CR 4,200.00
RR 3,500.00
X 4,200.00
INTERIOR LOT CR 3,000.00
RR 1,500.00
* New barangay. Nuñez Extension valuation was previously found under Barangay Zone III.
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: CANELAR Effectivity Date 6-11-2017
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M. JALDON ST CR 6,250.00
RR 2,750.00
MORET RR 3,150.00
X 6,250.00
SAN JOSE RD CR 4,250.00
RR 2,800.00
GOV. CAMINS AVE CR 5,750.00
RR 4,750.00
CLARET CR 4,050.00
RR 2,150.00
RR 1,700.00
BARANGAY: CULIANAN
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ALL LOTS CR 900.00
RR 550.00
A4 23.00
A50 19.00
BARANGAY: CURUAN
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ALL LOTS CR 750.00
RR 350.00
A50 19.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: DITA Effectivity Date 6-11-2017
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ALL LOTS RR 155.00
A50 11.00
BARANGAY: DIVISORIA
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RR 1,150.00
A50 39.00
ALL LOTS - LUMIYAP * RR 600.00
A50 5.00
MEL ROSE SUBDIVISION RR 4,250.00
* Lumiyap is now under barangay Divisoria.
BARANGAY: DULIAN (UPPER PASONANCA)

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ALL LOTS RR 170.00
A50 33.00
BARANGAY: DULIAN (UPPER BUNGUIAO)*

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ALL LOTS RR 105.00
A50 15.00
* New barangay.
BARANGAY: GUISAO
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ALL LOTS RR 130.00
A50 11.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: GUIWAN Effectivity Date 6-11-2017
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RR 2,750.00
A50 10.00
RR 1,500.00
CONDOMINIUMS & TOWNHOUSES (CCT) - RC 2,750.00
HARB TOWNHOUSES
BARANGAY: KASANYANGAN *
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ALL LOTS CR 900.00
RR 600.00
* A new barangay which was previously under the jurisdiction of Santa Catalina.
BARANGAY: LA PAZ
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ALL LOTS RR 160.00
A50 11.00
BARANGAY: LABUAN
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ALL LOTS CR 400.00
RR 300.00
I 775.00
GP 25.00
A50 17.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: LAMISAHAN Effectivity Date 6-11-2017
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ALL LOTS RR 130.00
A50 11.00
BARANGAY: L GUA SACOL IS
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ALL LOTS RR 106.00
A50 11.00
BARANGAY: LANDANG LAUM IS

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ALL LOTS RR 106.00
A50 11.00
BARANGAY: LANZONES
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ALL LOTS RR 120.00
A50 11.00
BARANGAY: LAPAKAN
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ALL LOTS RR 130.00
A50 11.00
BARANGAY: LATUAN
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ALL LOTS RR 130.00
A50 11.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: LICOMO* Effectivity Date 6-11-2017
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ALL LOTS RR 130.00
A50 11.00
* New barangay.
BARANGAY: LIMAONG CENTER

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ALL LOTS RR 106.00
A50 11.00
BARANGAY: LIMPAPA
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ALL LOTS RR 155.00
A50 11.00
BARANGAY: LUBIGAN
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ALL LOTS RR 175.00
A50 11.00
BARANGAY: LUMAYANG
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ALL LOTS RR 160.00
A50 11.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: LUMBANGAN Effectivity Date 6-11-2017
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ALL LOTS CR 700.00
RR 475.00
A50 11.00
BARANGAY: LUMIYAP *
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* Now under Barangay Divisoria
BARANGAY: LUNZURAN
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RR 550.00
A50 26.00
CASAS DE AMOR SUBDIVISION RR 2,250.00
PATRICIO HOMES SUBDIVISION RR 2,000.00
SAN IGNACIO SUBDIVISION RR 3,750.00
WOODRIDGE SUBDIVISION RR 3,750.00
ALL OTHER SOCIALIZED SUBDIVISION RR 1,000.00
BARANGAY: MAASIN
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ALL LOTS CR 900.00
RR 475.00
I 975.00
A50 55.00
CAHAYA TIMUR SUBDIVISION RR 850.00
ALL SOCIALIZED HOUSING SUBDIVISION RR 600.00

BARANGAY: MALAGUTAY Effectivity Date 6-11-2017
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ALL LOTS CR 700.00
RR 325.00
A50 29.00
BARANGAY: MAMPANG
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ALL LOTS CR 650.00
RR 325.00
I 1,145.00
A50 10.00
INLAND GREEN SUBDIVISION RR 1,150.00
EXECUTUVE HOMES SUBDIVISION RR 700.00
BARANGAY: MANALIPA
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ALL LOTS RR 106.00
A50 11.00
BARANGAY: MANGUSO
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ALL LOTS RR 106.00
A50 11.00
BARANGAY: MANICAHAN
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ALL LOTS CR 550.00
RR 300.00
A50 29.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: MARIKI ISLAND Effectivity Date 6-11-2017
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ALL LOTS RR 225.00
GL *
BARANGAY: MERCEDES
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RR 600.00
A50 17.00
BLUE HOMES CITY SUBDIVISION RR 1,250.00
BARANGAY: MUTI
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ALL LOTS RR 106.00
A50 11.00
BARANGAY: PAMUCUTAN
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ALL LOTS RR 175.00
A50 11.00
BARANGAY: PANGAPUYAN ISLAND
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ALL LOTS RR 106.00
A50 11.00

BARANGAY: PANUBIGAN Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
ALL LOTS RR 110.00
A50 11.00
BARANGAY: PASOBOLONG
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
ALL LOTS CR 650.00
RR 275.00
A50 13.00
GL *
BARANGAY: PASILMATA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
ALL LOTS RR 106.00
A50 11.00
BARANGAY: PASONANCA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
RR 2,050.00
X 2,175.00
A50 33.00
BLUE HOMES EXECUTIVE SUBDIVISION RR 1,750.00
HB HOMES SUBDIVISION RR 2,000.00
BARANGAY: PATALON
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL LOTS RR 175.00
A50 29.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: PUTIK Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 1,600.00
A50 29.00
SAND'S SUBDIVISION RR 1,800.00
A & W SUBDIVISION(MORNING GLORY) RR 1,750.00
A & W SUBDIVISION(STO NINO) RR 1,300.00
BARANGAY: QUINIPOT
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL STREETS RR 160.00
A50 8.00
BARANGAY: RECODO
---------------------------------------------------------------- --------------------------------------------------- -----------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 450.00
I 910.00
A50 29.00
BARANGAY: RIO HONDO
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL STREETS CR 400.00
RR 340.00
GL *
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: SALAAN Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 150.00
X 175.00
A50 16.00
BARANGAY: SAN JOSE -CAWA-CAWA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

R. T. LIM CR 3,950.00
RR 1,750.00
X 2,850.00
BARANGAY: SAN JOSE -B NAVARRO
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

R. T. LIM RR
X
* Barangay San Jose B. Navarro has been renamed San Jose Cawa-Cawa
BARANGAY: SAN JOSE GUSU

---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 1,000.00
X 1,050.00
GL *
* No Zonal Value for government land.
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: SAN ROQUE Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 1,000.00
I 1,475.00
A50 130.00
WEST TOWNSVILLE SUBDIVISION RR 950.00
A& R SUBDIVISION (P1 & P2) RR 1,075.00
BARANGAY: SANGALI
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 230.00
I 1,150.00
A50 65.00
BARANGAY: SANTA BARBARA
---------------------------------------------------------------- --------------------------------------------------- -----------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -----------------------------------------------------

LUSTRE RR 525.00
STA. CATALINA RR 525.00
RR 320.00
A50 37.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: SANTA CATALINA Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

EVANGELISTA ST CR 1,700.00
RR 910.00
I 5,000.00
TALON LOOP RR 700.00
GP 125.00
A50 37.00
LULUA HOMES SUBDIVISION RR 2,000.00
SM SUBDIVISION RR 2,000.00
BARANGAY: SANTA MARIA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 3,500.00
GOV. RAMOS AVE CR 2,250.00
RR 1,750.00
X 2,000.00
M. VICENTA CR 2,400.00
RR 1,900.00
DE LEON RR 1,250.00
SAAVEDRA ST RR 1,200.00
SANTA MARIA - PASONANCA ROAD CR 3,500.00
RR 2,400.00
RR 1,050.00
A50 55.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: SANTO NIÑO Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 2,123.00
A50 68.00
RR 1,057.00
BARANGAY: SIBULAO
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 18.00
BARANGAY: SINUBONG
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 11.00
BARANGAY: SINUNUC
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 625.00
I 1,475.00
A50 29.00
ASID KINGDOM VILLAGE RR 900.00
RANCHO DEL RIO SUBDIVISION RR 1,200.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: TAGASILAY Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 29.00
BARANGAY: TAGUITI
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 19.00
BARANGAY: TALABAAN
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 25.00
BARANGAY: TALISAYAN
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 450.00
I 875.00
A50 108.00
BARANGAY: TALON TALON

---------------------------------------------------------------- --------------------------------------------------- -----------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 850.00
I 1,975.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: TALUKSANGAY Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 130.00
A50 16.00
BARANGAY: TETUAN
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

VETERANS AVE CR 17,750.00
RR 6,500.00
X 12,125.00
DON ALFARO CR 3,500.00
RR 2,400.00
TETUAN HIGHWAY CR 4,500.00
RR 3,000.00
I 3,750.00
CABATO ROAD CR 2,500.00
RR 2,300.00
CANDIDO ST CR 2,000.00
RR 1,500.00
ESTRADA ST RR 2,300.00
ATILANO RR 1,890.00
DON TORIBIO ST CR 2,500.00
RR 1,890.00
BURGOS RR 1,890.00
NATIVIDAD ST RR 2,300.00
FALCATAN RR 1,890.00
RR 1,500.00
A50 95.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: TICTAPUL Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 11.00
BARANGAY: TICTABON
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL STREET RR 121.00
A50 14.00
BARANGAY: TOLOSA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL STREET RR 105.00
A50 11.00
BARANGAY: TUGBUNGAN
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

TUGBUNGAN CR 1,750.00
RR 900.00
I 1,475.00
TALON TALON RR 700.00
TALON TALON LOOP RR 600.00
A50 37.00
SANDS SUBDIVISION RR 1,250.00
ALL OTHER SUBDIVIVSION RR 700.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: TULUNGATUNG Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
I 925.00
A50 11.00
BARANGAY: TIGBALABAG
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
A50 11.00
BARANGAY: TUMAGA
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
RR 1,700.00
A50 11.00
A & W SUBDIVISION RR 1,250.00
SAN IGNACIO SUBDIVISION RR 4,000.00
WOODRIDGE SUBDIVISION RR 4,000.00
ALL OTHER SOCIALIZED SUBDIVISION RR 1,000.00
BARANGAY: TUMITUS
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
A50 11.00
BARANGAY: TUMALUTAP
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

A50 20.00
CITY OF ZAMBOANGA
D.O. No. 023-2017
BARANGAY: VICTORIA* Effectivity Date 6-11-2017
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

ALL LOTS RR 155.00
A4 23.00
A50 11.00
* A new barangay.
BARANGAY: VITALI
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 335.00
A50 18.00
BARANGAY: ZAMBOWOOD
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------
---------------------------------------------------------------- --------------------------------------------------- -------------------------------------------------

RR 250.00
I 875.00
A50 5.00
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES
RDO No. 93A - ZAMBOANGA CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY:
WHERE IN THE APPROVE SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR
STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSI-
FICATION OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME
BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY
IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL
PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY.
a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE
USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR
PURPOSED 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 PURPOSED OF ZONAL
VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE
IMPROVEMENT SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST
TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY
SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND
TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY
THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT IS UTILIZED FOR SOCIALIZED
HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS,
PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
5. ZONAL VALUE 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 TAC 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 FAIE MARKET VALUE AS SHOWN IN THE SCHEDULE OF
ZONAL VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/APMD- AMS
Manila
DEPARTMENT ORDER NO. 15-2010

JUNE 21, 2010
SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

IN THE CITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE
DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX
PURPOSES.
TO : All Internal Revenue Officers and Other Concerned.
Section 16(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 in the City of Zamboanga (2nd revision) within the jurisdiction of Revenue District Office
No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after public hearing was conducted on
August 28, 2008. This Order is issued to implement the revised zonal values of real properties for purposes of
of computing any internal revenue tax due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same as higher than (1) the fair
market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/
consideration as shown in the duly notarized document of sale or transfer of real property.
This Order shall take effect immediately.

(Signed)
MARGARITO B. TEVES
RECOMMENDED BY:
(Signed)
JOEL L. TAN-TORRES
Page 34
DEFINITION OF TERMS
RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND

GENERALLY FOR THE OBJECT OF PROFIT.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,

SUGARCANE, TOBACCO, ETC. OR TO PASTURING, INLAND FISHING,
SALT-MAKING, AND OTHER 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.
CODE CLASSIFICATION CODE CLASSIFICATIONS

RR Residential Regular GL Government Land
CR Commercial Regular GP* General Purpose
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural PS Parking Slot
Page 35
AGRICULTURAL LANDS

Page 36

D.O. No.
BARANGAY: POBLACION (ZONE 1) Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
STREET/SUBDIVISION VI CI NITY FICATION
------------------------------------------- -------------------------------------------------- -------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR
RR
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR
RR
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR
X
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR
MERCADO ST T. CLAUDIO - GOV. LIM CR
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR
RR
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR
RR

------------------------------------------- -----------------------------------------------------------------------------------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR
X
BARCELONA ST GOV. LIM - P. BRILLANTES CR
RR
BUENAVISTA ST SAN JOSE RD - M. JALDON CR
RR
CAMPANER INTERIOR BRILLANTES - PURISIMA CR
RR
CLIMACO AVE JUNCTION - GOV. LIM AVE CR
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR
RR
GOV. ALVAREZ M. JALDON - LA PURISIMA CR
RR
GOV. LIM AVE CLIMACO - LA PURISIMA CR
RR
Page 37

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR
RR
X
P. REYES ST GOV. LIM - P.BRILLANTES CR
RR
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR
RR
X
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR
RC
RR
URDANETA ST GOV. LIM - BRILLANTES CR
RR
ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST.
Page 38

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR
RR
CAMPANER ST LA PURISIMA - NUNEZ ST CR
RR
GOV. ALVAREZ LA PURISIMA - VETERANS CR
RR
RR
X
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR
RR
X
NUÑEZ EXTENSION CR
RR
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR
RR
RC
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR
RC
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST.
AND VETERANS AVE.
Page 39

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR
RR
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR
RR
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR
RR
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR
CORCUERA SR PORT AREA - PILAR ST CR
RR
GEN. V. ALVAREZ P. LORENZO - VETERANS CR
RR
X
GOV. LIM AVE LA PURISIMA - VETERANS CR
X
I. MAGNO ST CLIMACO - P. LORENZO CR
J. S. ALANO ST GOV. LIM - DON LORENZO CR
X
MA. CLARA ST VALDEROSA - ZARAGOZA CR
P. REYES ST GOV. LIM AVE - I. MAGNO CR
PETTIT BARRACKS VILLALOBOS - FORT PILAR X
PILAR ST DON LORENZO - VETERANS CR
RR
X
PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GL
R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR
RIZAL ST MA. CLARA - VILLALOBOS CR
X
NOTE: *GOVERNMENT LOT, NO ZONAL VALUE
Page 40

D.O. No.
BARANGAY: POBLACION (ZONE 4) cont. Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR
RR
URDANETA ST GOV. LIM AVE - I. MAGNO CR
VALDEROSA ST DON LORENZO - FORT PILAR CR
VETERANS AVE GOV. LIM AVE - FORT PILAR CR
RR
X
VILLALOBOS ST VALDEROSA - PILAR ST CR
RR
ZARAGOSA ST I. MAGNO - VILLALOBOS CR
RR
RR
Page 41

D.O. No.
BARANGAY: ARENA BLANCO Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
GP
A50
INTERIOR RR
BARANGAY: AYALA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
I
A50
INTERIOR RR
BARANGAY: BAGONG CALARIAN

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
X
GP
A50
INTERIOR RR
Page 42

D.O. No.
BARANGAY: BALIWASAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
BALIWASAN CHICO CR
RR
X
BALIWASAN GRANDE CR
RR
X
RAJAH MUNDAH CR
RR
I
J. JOHNSON ST CR
RR
SAN JOSE RD CR
RR
SUTERVILLE RR
BALIWASAN SEASIDE RR
ALL OTHER STREETS RR
GP
BARANGAY: BALUNO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 43

D.O. No.
BARANGAY: BOALAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
AREAS FRONTING IMPROVED ROADS RR
A50
BARANGAY: BOLONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUENAGATAS
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 44

D.O. No.
BARANGAY: BUENAVISTA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUNGUIAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUSAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 45

D.O. No.
BARANGAY: CABALUAY Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CABATANGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CACAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 46

D.O. No.
BARANGAY: CALABASA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LOWER CALARIAN

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL lots RR
I
A50
GP
INTERIOR RR
BARANGAY: CAMPO ISLAM - RAJA MODA

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
INTERIOR RR
Page 47

D.O. No.
BARANGAY: CAPISAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CAWIT
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: CANELAR
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
M. JALDON ST RR
CR
RC
MORET RR
X
SAN JOSE RD RR
GOV. CAMINS AVE CR
RR
CLARET RR
ALL OTHER STREETS CR
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN M. JALDON ST.
Page 48

D.O. No.
BARANGAY: CULIANAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
INTERIOR RR
A50
BARANGAY: CURUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------------------------------
ALL LOTS RR
INTERIOR RR
A50
BARANGAY: DITA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 49

D.O. No.
BARANGAY: DIVISORIA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS CR
RR
A50
INTERIOR RR
BARANGAY: DULIAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: GUISAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 50

D.O. No.
BARANGAY: GUIWAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
CR
A50
INTERIOR RR
BARANGAY: LA PAZ
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LABUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
INTERIOR RR
A50
GP
Page 51

D.O. No.
BARANGAY: LAMIHASAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 52

D.O. No.
BARANGAY: LANZONES Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LAPAKAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LATUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 53

D.O. No.
BARANGAY: LIMAONG CENTER Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LIMPAPA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: LUBIGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
NOTE: *NO INDUSTRIAL (I) IN BARANGAY LIMPAPA PER RDO'S JUSTIFICATION
Page 54

D.O. No.
BARANGAY: LUMAYANG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LUMBANGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LUMIYAP
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
Page 55

D.O. No.
BARANGAY: LUNZURAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
BARANGAY: MAASIN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: MALAGUTAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 56

D.O. No.
BARANGAY: MAMPANG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: MANALIPA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: MANGUSO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 57

D.O. No.
BARANGAY: MANICAHAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: MARIKI ISLAND

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS GL
BARANGAY: MERCEDES
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
Page 58

D.O. No.
BARANGAY: MUTI Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: PAMUCUTAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 59

D.O. No.
BARANGAY: PANUBIGAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: PASOBOLONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: PASILMATA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 60

D.O. No.
BARANGAY: PASONANCA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS ALONG THE ROAD RR
X
INTERIOR RR
A50
BARANGAY: PATALON
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
BARANGAY: PUTIK
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
Page 61

D.O. No.
BARANGAY: QUINIPOT Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
BARANGAY: RECODO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
I
A50
BARANGAY: RIO HONDO

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
Page 62

D.O. No.
BARANGAY: SALAAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: SAN JOSE -CAWA-CAWA

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
R. T. LIM RR
CR
X
INTERIOR RR

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
R. T. LIM RR
X
NOTE: * BARANGAY SAN JOSE B. NAVARRO HAS BEEN RENAMED SAN JOSE CAWA-CAWA
Page 63

D.O. No.
BARANGAY: SAN JOSE GUSU Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
CR
INTERIOR RR
GL
BARANGAY: SAN ROQUE

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
CR
A50
INTERIOR RR
BARANGAY: SANGALI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
Page 64

D.O. No.
BARANGAY: SANTA BARBARA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
LUSTRE RR
STA. CATALINA RR
CR
A50
BARANGAY: SANTA CATALINA

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
EVANGELISTA ST RR
CR
I
KASANYANGAN RR
TALON LOOP RR
GP
A50
Page 65

D.O. No.
BARANGAY: SANTA MARIA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
GOV. CAMINS AVE RR
CR
GOV. RAMOS AVE RR
X
M. VICENTA RR
DE LEON RR
SAAVEDRA ST RR
A50
BARANGAY: SANTO NINO

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
CR
A50
INTERIOR RR
Page 66

D.O. No.
BARANGAY: SIBULAO Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: SINUBONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: SINUNUC
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 67

D.O. No.
BARANGAY: TAGASILAY Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TAGUITI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TALABAAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 68

D.O. No.
BARANGAY: TALISAYAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
I
A50
INTERIOR RR

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
I
INTERIOR RR
BARANGAY: TALUKSANGAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
A50
Page 69

D.O. No.
BARANGAY: TETUAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
VETERANS AVE RR
CR
X
DON ALFARO RR
TETUAN HIGHWAY RR
CABATO ROAD RR
CANDIDO ST RR
ESTRADA ST RR
ATILANO RR
DON TORIBIO ST RR
BURGOS RR
NATIVIDAD ST RR
FALCATAN RR
A50
BARANGAY: TICTAPUL
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 70

D.O. No.
BARANGAY: TIGTABON Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREET INTERIOR RR
A50
BARANGAY: TOLOSA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREET RR
A50
BARANGAY: TUGBUNGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
TUGBUNGAN RR
TALON TALON RR
TALON TALON LOOP RR
A50
Page 71

D.O. No.
BARANGAY: TULUNGGATUNG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS INTERIOR RR
A50
BARANGAY: TUMAGA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 72

D.O. No.
BARANGAY: TUMITUS Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TUMALUTAP
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: VITALI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
BARANGAY: ZAMBOWOOD
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
========================== ============================== ===========
Page 73

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 93A-ZAMBOANGA CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

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

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

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

STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED
FOR PURPOSES OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND 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.
Page 74
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED

TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS
UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP),
NATIONAL HOUSING AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE

VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL

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

ESTATE AND DONOR’S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS
DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES)
OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
========================== ============================== ===========

I-3/apmd-fet (March,2016)
Page 75
UES OF REAL PROPERTIES
URISDICTION OF REVENUE
INTERNAL REVENUE TAX
e "Tax Reform Act of 1997",

to different zones or areas and
perties located in each zone or
ue has determined the zonal

diction of Revenue District Office
ublic hearing was conducted on
f real properties for purposes of
on of real properties.
me as higher than (1) the fair

and (2) the gross selling price/
)
B. TEVES
Finance
Page 76
VOTED TO HABITATION.
MERCIAL PURPOSES AND
CROP SUCH AS RICE, CORN,

STURING, INLAND FISHING,
AGRICULTURAL USES
ELOPED AREA WHICH HAS

ESIDENTIAL, COMMERCIAL,
ST NOT BE LESS THAN 5,000
RHOOD OR DISTRICT ABOUT,

IGUOUS TO A STREET BEING
CODE CLASSIFICATIONS
GL Government Land
GP* General Purpose
I Industrial
X Institutional
APD Area for Priority Development
PS Parking Slot
Page 77
Page 78
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
11,850.00
9,900.00
12,000.00
9,900.00
9,440.00
9,440.00
15,140.00
12,140.00
15,140.00
15,900.00
11,090.00
14,090.00
7,800.00
9,440.00
7,770.00
-------------------------------------------
2ND REVISION
ZV/SQ.M.
-----------------------
16,050.00
16,050.00
16,050.00
7,900.00
14,750.00
6,270.00
10,550.00
7,920.00
16,050.00
11,600.00
7,950.00
10,550.00
6,300.00
16,050.00
10,600.00
Page 79
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
30,700.00
10,600.00
12,900.00
16,050.00
10,600.00
12,000.00
8,050.00
12,000.00
16,050.00
*
10,600.00
16,050.00
10,600.00
10,550.00
6,300.00
TOMAS CLAUDIO ST.
Page 80
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
13,050.00
8,000.00
5,800.00
26,650.00
7,950.00
9,440.00
6,300.00
14,550.00
10,500.00
10,600.00
16,650.00
13,500.00
13,950.00
15,000.00
10,500.00
13,500.00
9,450.00
*
14,150.00
*
8,000.00
5,800.00
TOMAS CLAUDIO ST.
Page 81
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
16,050.00
10,600.00
12,000.00
8,050.00
12,000.00
8,050.00
14,850.00
12,140.00
9,000.00
12,140.00
7,950.00
12,140.00
15,140.00
15,140.00
15,140.00
16,050.00
16,050.00
16,050.00
16,050.00
16,050.00
18,950.00
10,500.00
18,950.00
*
14,090.00
13,640.00
13,640.00
Page 82
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
12,140.00
9,000.00
13,050.00
12,140.00
14,150.00
12,650.00
14,150.00
12,140.00
9,000.00
16,050.00
10,600.00
12,000.00
7,800.00
Page 83
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
45.00
7.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
325.00
405.00
11.00
195.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
430.00
690.00
75.00
13.00
260.00
Page 84
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
970.00
820.00
970.00
970.00
820.00
970.00
700.00
520.00
970.00
700.00
520.00
1,695.00
1,070.00
550.00
550.00
520.00
150.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
Page 85
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
240.00
120.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
13.00
Page 86
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 87
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
420.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 88
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
530.00
590.00
9.00
30.00
318.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
525.00
590.00
315.00
Page 89
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
250.00
390.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
2,100.00
5,800.00
*
2,500.00
5,400.00
2,200.00
4,950.00
3,975.00
1,500.00
3,425.00
1,500.00
Page 90
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
225.00
90.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-------------------------------------------
260.00
80.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 91
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
2,000.00
735.00
24.00
440.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
20.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 92
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,775.00
3,425.00
6.00
1,065.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
85.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
75.00
11.00
15.00
Page 93
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 94
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 95
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
80.00
*
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
7.00
Page 96
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
85.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
110.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
350.00
3.00
210.00
Page 97
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
190.00
16.00
115.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
135.00
30.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
190.00
19.00
Page 98
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
420.00
6.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 99
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
185.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
*
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
355.00
11.00
215.00
Page 100
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 101
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
8.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 102
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,500.00
1,525.00
1,000.00
21.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
19.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,050.00
19.00
620.00
Page 103
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
120.00
7.00
70.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
275.00
435.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
270.00
Page 104
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,320.00
3,200.00
1,500.00
790.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
*
*
N JOSE CAWA-CAWA
Page 105
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
725.00
2,000.00
435.00
*
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
640.00
1,500.00
80.00
385.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
40.00
90.00
Page 106
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
465.00
465.00
300.00
795.00
24.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
440.00
1,335.00
4,755.00
440.00
440.00
440.00
90.00
24.00
Page 107
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,555.00
1,795.00
1,540.00
1,600.00
1,110.00
915.00
890.00
890.00
45.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,415.00
1,570.00
45.00
850.00
Page 108
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
130.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
180.00
19.00
Page 109
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
185.00
16.00
Page 110
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
250.00
265.00
90.00
150.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
600.00
645.00
390.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
105.00
10.00
Page 111
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
5,900.00
17,450.00
6,000.00
2,245.00
1,590.00
2,270.00
1,320.00
1,945.00
1,320.00
1,320.00
1,320.00
1,995.00
1,320.00
1,320.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
Page 112
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
765.00
540.00
465.00
305.00
24.00
Page 113
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,395.00
7.00
Page 114
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
10.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
260.00
10.00
155.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
175.00
3.00
=============
Page 115
ATION
ES FOR
SSIFICATION OF REAL
RTICULAR BARANGAY -
CLASSIFICATION IN A
AL VALUE PRESCRIBED
IN THE OTHER STREET/
DITIONS SHALL BE USED;
LAR CLASSIFICATION OF
CRIBED FOR THE SAME
JACENT BARANGAY OF
CATED IN A STREET/
COMMERCIAL SHALL
ERTIES LOCATED IN A
ALL BE CONSIDERED
VALUE OF THE LAND
MPROVEMENT SHALL
G PRICE/FAIR MARKET
GHER AND, IN THE
D PURSUANT TO RAMO 2-91.
M SHALL BE CLASSIFIED
LISHED VALUE SHALL
Page 116
VELOPMENT CERTIFIED
BOARD (HLURB). IF IT IS
O AS SUCH BY THE PROPER
ON URBAN POOR (PCUP),
SHALL NO LONGER BE
EAL PROPERTY.
ES OF ASSESSORS.
IN COMPUTING ALL
THHOLDING, ESTATE,
XCHANGES, OR OTHER
S HIGHER THAN (1.)THE
S OF THE PROVINCIAL
THE GROSS SELLING
OR EXCHANGE AT THE
USED IN COMPUTING
MARKET VALUE AS
(i.e. ZONAL VALUES)
E OF VALUES OF THE
=============
Page 117
Manila
DEPARTMENT ORDER No. 145-95

AUGUST 14, 1995
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

IN THE CITY OF ZAMBOANGA UNDER REVENUE DISTRICT OFFICE NO. 93
(ZAMBOANGA CITY), REVENUE REGION NO. 15 (ZAMBOANGA CITY) FOR
FOR INTERNAL REVENUE TAX PURPOSES.
T O : 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 private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties (1st revision) located in the City of Zamboanga under the jurisdiction of
Revenue District Office No. 93 (Zamboanga City), Revenue Region No. 15 (Zamboanga City) after
public hearing was conducted on March 31, 1995 for the purpose. This Order is issued to implement the
revised zonal values for land to used in computing any internal revenue tax.
In case the gross selling price or sthe market value as shown in the schedule of values
of the provincial or city assessor is higher than zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Page 118
DEFINITION OF TERMS
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL


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

WHICH HAS POTENTIAL FOR DEVELOPMENT INTO
RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL,
ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.

CODE CLASSIFICATION CODE CLASSIFICATION

RR Residential Regular GL Government Land
CR Commercial Regular GP General Purpose
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
APD Area for Priority Development
Page 119
AGRICULTURAL LANDS

Page 120

D.O. No. 145-95
BARANGAY: POBLACION (ZONE 1) Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VI C I N ITY FICATION ZV/SQ.M.
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 4,900.00
RR 3,600.00
GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 5,000.00
RR 3,600.00
GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 5,000.00
X 5,000.00
GL
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR 8,800.00
GL
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 6,800.00
GL
MERCADO ST T. CLAUDIO - GOV. LIM CR 8,800.00
GL
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR 8,100.00
GL
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 6,100.00
GL
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 8,100.00
RR 5,000.00
GL
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 8,100.00
RR 5,000.00
GL
Page 121

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR 8,800.00
X 8,800.00
GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR 8,800.00
RR 5,000.00
BUENAVISTA ST SAN JOSE RD - M. JALDON CR 5,000.00
RR 4,000.00
CAMPANER INTERIOR BRILLANTES - PURISIMA CR 6,100.00
RR 5,100.00
GL
CLIMACO AVE JUNCTION - GOV. LIM AVE CR 8,800.00
GL
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 6,800.00
RR 5,100.00
GOV. ALVAREZ M. JALDON - LA PURISIMA CR 6,100.00
RR 4,000.00
GOV. LIM AVE CLIMACO - LA PURISIMA CR 8,800.00
RR 6,800.00
RR 6,800.00
X 4,300.00
GL
P. REYES ST GOV. LIM - P.BRILLANTES CR 8,800.00
RR 6,800.00
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR 6,100.00
RR 5,100.00
X 5,100.00
GL
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 8,800.00
RC 7,600.00
RR 6,800.00
URDANETA ST GOV. LIM - BRILLANTES CR 8,800.00
RR 6,800.00
RR 5,000.00
Page 122

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR 6,800.00
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 4,400.00
RR 3,600.00
CAMPANER ST LA PURISIMA - NUNEZ ST CR 6,100.00
RR 5,100.00
GL
GOV. ALVAREZ LA PURISIMA - VETERANS CR 5,000.00
RR 4,000.00
RR 6,800.00
X 8,800.00
GL
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR 6,100.00
RR 4,000.00
X 7,400.00
GL
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 7,100.00
RR 6,100.00
RC 8,100.00
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 7,100.00
RC 6,100.00
RR 5,000.00
Page 123

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR 8,800.00
RR 6,800.00
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 6,100.00
RR 5,100.00
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 6,100.00
RR 5,100.00
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 8,000.00
CORCUERA SR PORT AREA - PILAR ST CR 6,800.00
RR 5,800.00
EAST RECLAIMED AREA PORT AREA - FORT PILAR GL
GOV. ALVAREZ P. LORENZO - VETERANS CR 6,800.00
RR 5,100.00
X 6,100.00
GOV. LIM AVE LA PURISIMA - VETERANS CR 8,800.00
X 8,800.00
I. MAGNO ST CLIMACO - P. LORENZO CR 8,800.00
GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR 8,800.00
X 8,900.00
GL
MA. CLARA ST VALDEROSA - ZARAGOZA CR 8,800.00
GL
P. REYES ST GOV. LIM AVE - I. MAGNO CR 8,800.00
PETTIT BARRACKS VILLALOBOS - FORT PILAR X 6,800.00
GL
PILAR ST DON LORENZO - VETERANS CR 7,800.00
RR 6,800.00
X 8,800.00
R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR 8,100.00
GL
Page 124

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
RIZAL ST MA. CLARA - VILLALOBOS CR 7,800.00
X 6,800.00
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 6,800.00
RR 5,800.00
URDANETA ST GOV. LIM AVE - I. MAGNO CR 6,800.00
VALDEROSA ST DON LORENZO - FORT PILAR CR 6,800.00
GL
VETERANS AVE GOV. LIM AVE - FORT PILAR CR 7,100.00
RR 6,100.00
X 8,800.00
GL
VILLALOBOS ST VALDEROSA - PILAR ST CR 6,800.00
RR 5,800.00
ZARAGOSA ST I. MAGNO - VILLALOBOS CR 8,800.00
RR 6,800.00
GL
RR 5,000.00
Page 125

D.O. No. 145-95
BARANGAY: ARENA BLANCO Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
GP 15.00
A 4.00
BARANGAY: AYALA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 90.00
A 6.50

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
X 220.00
GL
GP 25.00
A 8.00
BARANGAY: BALIWASAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BALIWASAN CHICO CR 380.00
RR 280.00
X 380.00
BALIWASAN GRANDE CR 380.00
RR 280.00
X 380.00
RAJAH MUNDAH CR 400.00
RR 280.00
I 380.00
J. JOHNSON ST CR 280.00
RR 280.00
SAN JOSE RD CR 630.00
RR 380.00
SUTERVILLE RR 300.00
BALIWASAN SEASIDE RR 300.00
GP 50.00
Page 126

D.O. No. 145-95
BARANGAY: BALUNO Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: BOALAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
AREAS FRONTING IMPROVED ROADS RR 40.00
A 6.50
BARANGAY: BOLONG
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
BARANGAY: BUENAVISTA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
BARANGAY: BUNGIAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
Page 127

D.O. No. 145-95
BARANGAY: BUSAY Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CABALUAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: CACAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CALABASA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 128

D.O. No. 145-95
BARANGAY: LOWER CALARIAN Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 130.00
GL
A 5.00
GP 10.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 380.00
BARANGAY: CAPISAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CAWIT
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 80.00
A 6.50
Page 129

D.O. No. 145-95
BARANGAY: CANELAR Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
M. JALDON ST RR 400.00
CR 1,200.00
RC 1,000.00
X
MORET RR 600.00
X 1,800.00
GL
SAN JOSE RD RR 400.00
RR 650.00
CLARET RR 500.00
RR 400.00
BARANGAY: CULIANAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
INTERIOR RR 30.00
A 6.50
BARANGAY: CURUAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
INTERIOR RR 26.00
A 6.50
BARANGAY: DITA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 130

D.O. No. 145-95
BARANGAY: DIVISORIA Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 15.00
BARANGAY: DULIAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 6.50
BARANGAY: GUISAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: GUIWAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CR 700.00
A 3.00
BARANGAY: LA PAZ
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 131

D.O. No. 145-95
BARANGAY: LABUAN Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
RR 25.00
A 6.50
GP 5.00
BARANGAY: LAMIHASAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LANZONES
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 132

D.O. No. 145-95
BARANGAY: LAPAKAN Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LATUAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LIMPAPA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS I 25.00
A 4.00
BARANGAY: LUBIGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
Page 133

D.O. No. 145-95
BARANGAY: LUMAYANG Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LUMBANGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LUNZURAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 9.50
BARANGAY: MAASIN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
BARANGAY: MALAGUTAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
Page 134

D.O. No. 145-95
BARANGAY: MAMPANG Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 120.00
A 3.00
BARANGAY: MANALIPA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: MANGUSO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: MANICAHAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS GL
Page 135

D.O. No. 145-95
BARANGAY: MERCEDES Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
BARANGAY: MUTI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: PAMUCUTAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: PANUBIGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 136

D.O. No. 145-95
BARANGAY: PASILMATA Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: PASONANCA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
X 250.00
GL
A 13.00
BARANGAY: PATALON
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: PUTIK
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: QUINIPOT
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
Page 137

D.O. No. 145-95
BARANGAY: RECODO Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 90.00
A 11.50
BARANGAY: RIO HONDO

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BARANGAY: SALAAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
R. T. LIM RR 380.00
X 260.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
GL 40.00
Page 138

D.O. No. 145-95
BARANGAY: SAN ROQUE Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 13.00
BARANGAY: SANGALI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 12.00
BARANGAY: SANTA BARBARA

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
LUSTRE RR 240.00
STA. CATALINA RR 240.00
GL
CR 460.00
A 15.00

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
EVANGELISTA ST RR 225.00
CR 445.00
I 1,585.00
TALON LOOP RR 215.00
A 15.00
GP 30.00
Page 139

D.O. No. 145-95
BARANGAY: SANTA MARIA Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
GOV. CAMINS AVE RR 370.00
CR 530.00
GOV. RAMOS AVE RR 360.00
X 250.00
GL
M. VICENTA RR 375.00
DE LEON RR 375.00
SAAVEDRA ST RR 260.00
A 15.00
BARANGAY: SANTO NINO

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CR 380.00
A 15.00
BARANGAY: SIBULAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: SINUBONG
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 140

D.O. No. 145-95
BARANGAY: SINUNUC Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: TAGASILAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: TAGUITI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TALABAAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 9.50
BARANGAY: TALISAYAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS I 60.00
A 17.50
Page 141

D.O. No. 145-95
BARANGAY: TALON TALON Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 215.00
GL
BARANGAY: TALUKSANGAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
BARANGAY: TETUAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
VETERANS AVE RR 2,600.00
CR 6,300.00
X 800.00
DON ALFARO RR 380.00
TETUAN HIGHWAY RR 560.00
CABATO ROAD RR 380.00
CANDIDO ST RR 380.00
ESTRADA ST RR 380.00
ATILANO RR 380.00
DON TORIBIO ST RR 380.00
BURGOS RR 380.00
NATIVIDAD ST RR 380.00
FALCATAN RR 380.00
A 20.00
Page 142

D.O. No. 145-95
BARANGAY: TICTAPUL Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
BARANGAY: TIGTABON
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREET A 4.00
BARANGAY: TOLOSA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREET A 4.00
BARANGAY: TUGBUNGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
TUGBUNGAN RR 175.00
TALON TALON RR 175.00
TALON TALON LOOP RR 175.00
ALL OTHER STREETS A 15.00
BARANGAY: TULUNGGATUNG
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 143

D.O. No. 145-95
BARANGAY: TIGBALABAG Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TUMAGA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
BARANGAY: TUMITUS
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TUMALUTAP
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
BARANGAY: VITALI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
=========================== ============================= =============== ==============
Page 144

RDO NO. 93A-ZAMBOANGA 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 BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO (2) OF 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 CONDOMINIUM AND TOWNHOUSES.5. VALUES OF CONDOMINIUM AND TOWNHOUSES.

IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS
AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE
BUILDING SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM
CERTIFICATE OF TITLE. HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE
OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS

COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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 (HLRB).
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), NATIONAL HOUSING AUTHORITY (NHA), ETC.
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 CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS SHALL BE TAXED
AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS
HIGHER THAT THE ZONAL VALUES GIVEN 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 OR CITY ASSESSOR, WHICHER IS HIGHER.
=========================== ============================= =============== ==============

Page 145
Manila
DEPARTMENT ORDER No. 34-89

July 12, 1989
SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE

CITY ZAMBOANGA UNDER REVENUE DISTRICT OFFICE NO. 70, REVENUE
REGION NO. 9, ZAMBOANGA CITY, FOR INTERNAL REVENUE TAX
PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon
consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties located in the City of Zamboanga under Revenue District Office No. 70,
Revenue Region 9, Zamboanga City, after a public hearing was conducted on June 30, 1989 for the purposes.
This Order is issued to implement zonal values for land as shown in Annex "A" hereof to be used in computing
any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of
of the Provincial or City Assessors is higher than zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
(Signed)
VICTOR C. MACALINCAG
Acting Secretary of Finance
RECOMMENDED BY:
(Signed)
JOSE U. ONG
Page 146
DEFINITION OF TERMS
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL


DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST
LAND.

RR -Residential Regular 'CC' Commercial Condominium

RC - Residential Condominium 'I' Industrial
CR -Commercial Regular 'X' Institutional
A -Agricultural 'GL' Government Land
APD -Area for Priority Development 'GP' General Purpose
Page 147
(formerly RDO No. 70-Zamboanga City)

D.O. No.
BARANGAY: POBLACION Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VIC IN ITY FICATION
------------------------------------------------- ---------------------------------------------------- ------------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR
RR
GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR
RR
GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR
X
GL
CLIMACO AVE JUNCTION - GOV LIM AVE CR
GL
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR
GL
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR
GL
MERCADO ST T. CLAUDIO - GOV. LIM CR
GL
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR
GL
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR
GL
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR
RR
GL
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR
RR
GL
Page 148

D.O. No.
BARANGAY: POBLACION Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR
X
GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR
RR
BUENAVISTA ST SAN JOSE RD - M. JALDON CR
RR
CAMPANER INTERIOR BRILLANTES - PURISIMA CR
RR
GL
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR
RR
GOV. ALVAREZ M. JALDON - LA PURISIMA CR
RR
GOV. LIM AVE CLIMACO - LA PURISIMA CR
RR
RR
X
GL
P. REYES ST GOV. LIM - P.BRILLANTES CR
RR
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR
RR
X
GL
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR
RC
RR

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
URDANETA ST GOV. LIM - BRILLANTES CR
RR
RR
Page 149

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR
RR
CAMPANER ST LA PURISIMA - NUNEZ ST CR
RR
GL
GOV. ALVAREZ LA PURISIMA - VETERANS CR
RR
RR
X
GL
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR
RR
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR
RR
RC
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR
RC
RR
Page 150

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR
RR
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR
RR
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR
RR
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR
GL
CORCUERA SR PORT AREA - PILAR ST CR
RR
EAST RECLAIMED AREA PORT AREA - FORT PILAR GL
GEN V. ALVAREZ ST P. LORENZO - VETERANS CR
RR
X
GL
GOV. LIM AVE LA PURISIMA - VETERANS CR
X
GL
I. MAGNO ST CLIMACO - P. LORENZO CR
GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR
X
GL
MA. CLARA ST VALDEROSA - ZARAGOZA CR
GL
P. REYES ST GOV. LIM AVE - I. MAGNO CR
PETTIT BARRACKS VILLALOBOS - FORT PILAR X
GL
PILAR ST DON LORENZO - VETERANS CR
RR
X
R. SOLIRAN ST CLIMACO - PUBLIC MARKET CR
GL
Page 151

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
RIZAL ST MA. CLARA - VILLALOBOS CR
X
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR
RR
GL
URDANETA ST GOV. LIM AVE - I. MAGNO CR
VALDEROSA ST DON LORENZO - FORT PILAR CR
GL
VETERANS AVE GOV. LIM AVE - FORT PILAR CR
RR
X
GL
VILLALOBOS ST VALDEROSA - PILAR ST CR
RR
ZARAGOSA ST I. MAGNO - VILLALOBOS CR
RR
GL
RR
Page 152

D.O. No.
BARANGAY: ARENA BLANCO Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
GP
A
BARANGAY: AYALA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
X
GL
GP
A
Page 153

D.O. No.
BARANGAY: BALIWASAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
BALIWASAN CHICO CR
RR
X
BALIWASAN GRANDE CR
RR
X
RAJAH MUNDI CR
RR
I
J. JOHNSON ST CR
RR
SAN JOSE RD CR
RR
Page 154

D.O. No.
BARANGAY: BALUNO Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: BOALAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BOLONG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BUENAVISTA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BUNGUIAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 155

D.O. No.
BARANGAY: BUSAY Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: CABALUAY
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CACAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: CALABASA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 156

D.O. No.
BARANGAY: LOWER CALARIAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
GL

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
BARANGAY: CAWIT
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A
BARANGAY: CANELAR
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
M. JALDON ST RR
CR
RC
X
MORET X
GL
SAN JOSE RD RR
GOV. CAMINS AVE CR
RR
RR
Page 157

D.O. No.
BARANGAY: CULIANAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CURUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: DITA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: DULIAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: GUISAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 158

D.O. No.
BARANGAY: GUIWAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
BARANGAY: LA PAZ
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LABUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
BARANGAY: LAMIHASAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 159

D.O. No.
BARANGAY: LANZONES Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LAPAKAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LATUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LIMPAPA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 160

D.O. No.
BARANGAY: LUBIGAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: LUMAYANG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LUMBANGAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LUNZURAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 161

D.O. No.
BARANGAY: MAASIN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: MALACUTAY (MALAGUTAY)

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: MAMPANG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A
BARANGAY: MANALIPA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: MANGUSU
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 162

D.O. No.
BARANGAY: MANICAHAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS GL
BARANGAY: MERCEDES
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: MUTI
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: PAMUCUTAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 163

D.O. No.
BARANGAY: PANUBIGAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: PASILMATA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: PASONANCA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
X
GL
A
BARANGAY: PATALON
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: PUTIK
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 164

D.O. No.
BARANGAY: QUINIPUT Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: RECODO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A
BARANGAY: RIO HONDO

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
Page 165

D.O. No.
BARANGAY: SALAAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
A
BARANGAY: SAN JOSE

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
B. NAVARRO RR
R. T. LIM X

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
GL
BARANGAY: SAN ROQUE

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: SANGALI
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 166

D.O. No.
BARANGAY: SANTA BARBARA Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
LUSTRE RR
STA. CATALINA RR
GL

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
EVANGELISTA ST RR
TALON TALON LOOP CR
ALL OTHER STREETS I
RR
RR
BARANGAY: SANTA MARIA

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
GOV. CAMINS AVE RR
CR
GOV. RAMOS AVE RR
X
GL
M. VICENTA RR
DE LEON RR
SAAVEDRA ST RR
A
Page 167

D.O. No.
BARANGAY: SANTO NINO Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
CR
BARANGAY: SIBULAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: SINUBONG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: SINUNUC
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: TAGALISAY
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 168

D.O. No.
BARANGAY: TAGUITI Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TALABAAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: TALISAYAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS I
A

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
I
GL
Page 169

D.O. No.
BARANGAY: TALUKSAGAY Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
A
BARANGAY: TETUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
VETERANS AVE RR
CR
X
DON ALFARO RR
TETUAN HIGHWAY RR
CABATO ROAD RR
CANDIDO ST RR
ESTRADA ST RR
ATILANO RR
DON TORIBIO ST RR
BURGOS RR
NATIVIDAD ST RR
FALCATAN RR
Page 170

D.O. No.
BARANGAY: TICTAPUL Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: TIGTABON
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREET A
BARANGAY: TOLOSA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREET A
BARANGAY: TUGBUNGAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
TUGBUNGAN RR
TALON TALON RR
TALON TALON LOOP RR
ALL OTHER STREETS A
Page 171

D.O. No.
BARANGAY: TULUNGGATUNG Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TUMAGA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
BARANGAY: TUMITUS
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TUMALUTAP
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 172

D.O. No.
BARANGAY: VITALI Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CAPISAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: DIVISORIA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
============================= =============================== ==============
Page 173
CERAIN GUIDELINES IN THE IMPLEMENTATION

(FORMERLY RDO NO. 70 ZAMBOANGA CITY)
1. No Previous Sale of Property of a Particular Classification.
Where in the 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 dispostion 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 existing 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 Townhouses, the value of the land
as well as the value of the building shall be treated as one, if the title is a CCT or Condominium Certificate of
Title. However, if the title is a TCT or Transfer Certificate of Title, land and improvements shall be given
separate values.
The ground floor of a Condominium shall be classified as commercial and 20% of the established value
be added thereto.
Page 174
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
Presidential Commissione 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 disposition of real property located in Zamboanga City
classified as capital assets, including "Pacto De Retro" sales and other forms of conditional sales, by individuals,
estates and trust, 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 computting all internal revenue taxes shall
be (a) 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.
============================= =============================== ==============

Page 175
ROPERTIES IN THE
E NO. 70, REVENUE
REVENUE TAX
cree No. 1994, authorizes

ones or areas and determine
ed in each zone or area upon
venue has determined the

ue District Office No. 70,
e 30, 1989 for the purposes.
ereof to be used in computing
the schedule of values of

uch values shall be used as
ALINCAG
f Finance
Page 176
D TO HABITATION.
Y TO COMMERCIAL
BJECT OF PROFIT.
CROP SUCH AS RICE,

TO PASTURING,
ING, AND OTHER
ERLAND AND FOREST
RHOOD OR DISTRICT
OR CONTIGUOUS TO A
Page 177
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,400.00
2,250.00
2,250.00
1,400.00
2,250.00
2,250.00
1,400.00
2,000.00
1,400.00
2,250.00
1,400.00
Page 178
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
2,250.00
2,250.00
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
2,250.00
1,400.00
2,250.00
1,400.00
2,250.00
2,250.00
1,400.00
1,400.00
1,000.00
1,000.00
2,250.00
2,250.00
1,400.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
1,400.00
2,250.00
1,400.00
Page 179
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
2,000.00
1,400.00
2,250.00
1,400.00
1,000.00
2,000.00
1,400.00
2,250.00
2,000.00
1,400.00
2,000.00
1,400.00
Page 180
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
2,250.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
1,400.00
2,000.00
1,400.00
2,250.00
2,250.00
Page 181
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,000.00
1,400.00
1,400.00
1,000.00
2,250.00
2,000.00
2,000.00
1,400.00
2,250.00
1,400.00
1,000.00
2,250.00
1,400.00
2,000.00
1,000.00
Page 182
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
50.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
110.00
110.00
2.00
Page 183
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
180.00
150.00
180.00
180.00
150.00
180.00
180.00
150.00
180.00
180.00
150.00
180.00
150.00
150.00
Page 184
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.50
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
Page 185
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 186
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
110.00
110.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
180.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
50.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
240.00
800.00
800.00
1,400.00
240.00
240.00
500.00
240.00
500.00
240.00
Page 187
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 188
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 189
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 190
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
3.00
Page 191
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
70.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 192
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 193
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
170.00
5.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
5.00
Page 194
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
60.00
3.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
Page 195
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
130.00
130.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
80.00
5.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
3.00
Page 196
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
140.00
140.00
180.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
150.00
130.00
100.00
100.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
190.00
190.00
150.00
190.00
200.00
200.00
200.00
150.00
Page 197
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
200.00
200.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
200.00
Page 198
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
3.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
3.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
140.00
Page 199
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
200.00
200.00
200.00
200.00
200.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
100.00
Page 200
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
100.00
100.00
5.00
Page 201
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 202
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
5.00
=============
Page 203
ON
FOR
Property), No value has

class of Real Property
ed, the approved Zonal
es, the value of the land

ominium Certificate of
ents shall be given
the established value
Page 204
the Housing and Land
ed to as such by the
taxes provided that the

n Zamboanga City
onal sales, by individuals,
consideration is higher
nal revenue taxes shall

I.E. Zonal Values) or
Assessors, whichever
=============
Page 205

RDO No. 93A - Zamboanga City, Zamboanga Del Sur Zonal BIR

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RDO No. 93A - Zamboanga City, Zamboanga Del Sur Zonal BIR

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NOTICE

Schedules of Zonal Values per Department Order (DO) -

23-2017 3rd 11-Jun-17 Present Zamboanga City

15-2010 2nd 6-Aug-10 June 10, 2017 Zamboanga City

Baliwasan, Baluno, Boalan, Bolong,

DEPARTMENT ORDER NO. 023-2017

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROEPERTIES IN THE

TO : All Internal Revenue Officers and Others Concerned.

This order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE CLASSIFICATION CODE

A1 Riceland Irrigated A26 Bamboo Land

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

P. BRILLANTES ST CLIMACO - LA PURISIMA CR 17,175.00

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MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 12,250.00

BARANGAY: ARENA BLANCO

CITY OF ZAMBOANGA D.O. No. 023-2017

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BARANGAY: DULIAN (UPPER PASONANCA)

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BARANGAY: DULIAN (UPPER BUNGUIAO)*

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BARANGAY: LANDANG LAUM IS

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BARANGAY: LIMAONG CENTER

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* Now under Barangay Divisoria

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CITY OF ZAMBOANGA D.O. No. 023-2017

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CITY OF ZAMBOANGA D.O. No. 023-2017

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