Zonal Value Schedules for Cebu City North

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

Effectivity Dates
DO NO. Revision City/Municipalities
From To
064-18 4th 21-Dec-18 Present Cebu City North
36-07 3rd 22-Oct-07 20-Dec-18 Cebu City North

15-97 2nd 24-Apr-97 21-Oct-07 Cebu City North
20-93 1st 14-May-93 23-Apr-97 Cebu City North
26-89 Initial 21-Sep-89 13-May-93 Cebu City North
See Details on
Sheet 5 (DO 064-18)
Sheet 4 (DO 36-07)

Sheet 3 (DO 15-97)
Sheet 2 (DO20-93)
Sheet 1 (DO26-89)
Republic of the Phillippines
DEPARTMENT OF FINANCE
Roxas Boulevard Corner Ocampo, Sr. Street
Manila 1004
DEPARTMENT ORDER NO. 064 - 2018

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

CEBU CITY - NORTH, PROVINCE OF CEBU (4th Revision), WITHIN THE JURISDICTION O
REVENUE DISTRICT OFFICE NO. 81 - CEBU CITY NORTH, FOR INTERNAL REVENUE TAX
PURPOSES.
TO : All Internal Revenue Officers and Others Concerned
Section 4 of Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRA
amending Section 6 ( E ) of National Internal Revenue Code (NIRC) of 1997 authorizes the Commissioner to divide
Philippines into different zones or areas and shall determine the fair market value of real properties located in each
areas, subject to automatic adjustment once every three (3) years.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real pro
in Cebu City North, Province of Cebu (4th Revision), within the jurisdiction of Revenue District Office No. 81-Cebu Ci
Revenue Region No. 13 - Cebu City, after a public hearing was conducted on August 22, 2017 for the purpose. This
is issued to implement the Revised Schedule of Zonal Values of Real Properties for purposes of computing any intern
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 s
in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in t
notarized document of sale or transfer of real property.
This order shall take effect immediately.
originally signed
CARLOS G. DOMINGUEZ
Secretary of Finance
RECOMMENDED BY:
originally signed
CAESAR R. DULAY
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

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

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

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

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATION
RR Residential Regualr GL Government Land
CR Commercial Regular GP General Purposes
RC Residential Condominium I Industrial
CC Commercial condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
*Agricultural/Rawland not less than 5,000 square meters

AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land
A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
RDO NO. 81 CEBU CITY NORTH
Province : CEBU
City/Municipality : CEBU CITY
Zone/Barangay : ADLAWON
STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

STREETS
ALL AREAS
interior
SUBDIVISIONS
CONDOMINIUMS / TOWNHOUSES
Province : CEBU
Zone/Barangay : AGSUNGOT
STREET NAME /
SUBDIVISION/CONDOMINIUM VICINITY
STREETS
ALL AREAS
WATERSHED
Province : CEBU
Zone/Barangay : APAS
STREET NAME /
STREETS
EDISON ST SALINAS DRIVE-STEPHENSON
FIRST LAPU-LAPU ST
FULTON ST
GOV. CUENCO AVE JUAN LUNA-MAHIGA BRIDGE
LA GUARDIA ST
LA GUARDA EXT
MARCONI SIT FULTON ST
ROAD TO BUSAY SALINAS-CEBU PLAZA
CEBU PLAZA-EGGLINGS
ROAD TO CAMP LAPULAPU
SALINAS DRIVE
SALINAS DRIVE EXT
SAN ANTONIO VILL I

SAN ANTONIO VILL II
SAN MIGUEL ST
ST. JAMES ST
ST LAURENCE ST
ST. LAURENCE EXT SITIO UCMA-ECIMHA

STEPHENSON
IST ST
2ND ST
3RD ST
4TH ST
SITIO PANABANG
SITIO MAHAYAHAY
SITIO CALBARYO
SITIO PLAZA
SITIO BACA
ALL OTHER STREETS
Province : CEBU
Zone/Barangay : APAS (CONT.)
SUBDIVISIONS
AMORES SUBD
PC HILLS
PASTRANO SUBD
ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES
CONDOMINIUMS
AVIDA TOWERS IT PARK
ASIA PRIMIER IT PARK
PARK CENTRAL IT PARK
ALL OTHER CONDOMINIUMS
* Already valued in Barangay Lahug.

** New Street
Province : CEBU
Zone/Barangay : BABAG

STREETS
LAHUG TAWAGAN ROAD
MALUBOG HIGHWAY
BABAG I BUSAY ROAD
BABAG II BUSAY ROAD-BANILAD
BONBON ROAD NAWNAWAN
MALUBOG HIGHWAY NEAR SCHOOL SITE
ALL OTHER AREAS W/IN BRGY. PROPER

WATER SHED
SUBDIVISIONS
ALL SOCIALIZED HOUSING SUBD.
ALL OTHER SUBDIVISION
Province : CEBU
Zone/Barangay : BACAYAN
STREET NAME /
STREETS
ALONG PROV'L ROAD
ALL OTHER AREAS ( ALL OTHER STREETS)
SUBDIVISIONS
HIDDEN VIEW SUBD. I
HIDDEN VIEW SUBD. II
RD-HIDDEN VIEW & JOYVILLE SUBD.
JOYVILLE SUBD.
LIGAYA HOMES SUBDIVISION
PRISTINA NORTH SUBDIVISION
VILLA LEYSON SUBD.
VILLA DEL RIO SUBD.
PRIVEYA HILLS
ASGROW COUNTRY ESTATE
ADERAN VILLAGE (ANDREWS)
DECA HOMES
ALL OTHER SUBDIVISIONS
ALL SOCIALIZED HOUSING SUBDIVISIONS
CONDOMINIUMS
RESOURCES RESIDENTIAL CONDO ***
PARKING SLOT
* New Street
Province : CEBU
Zone/Barangay : BANILAD
STREET NAME /
STREETS
GOV. CUENCO AVE-MANDAUE
A BONIFACIO ST
BDRY
GOV. CUENCO AVE-MANDAUE
BDRY
SUBDIVISIONS
DONA RITA
EL DORADO VILL/DORADO I VILL
GOV. M. CUENCO AVE MAHIGA UNIV-SAN CARLOS
HOLY FAMILY NEAR STO NINO
HOLY FAMILY NEAR EL DORADO
M LUISA P1 EULALIA
M LUISA P1 LUIS
M LUISA P1 MELISSA
M LUISA P1 P ANANIAL
M LUISA P1 P EMILIO
M LUISA P1 P JOHN
M LUISA P1 P LUCY
M LUISA P1 P MARIA
M LUISA P1 MIGUEL
M LUISA P1 ROSEBUD
M LUISA P2 MARIANO
M LUISA P2 DON SERGIO
M LUISA P1 ANNABELLE
M LUISA P2 P STEPHANY
M LUISA ESTATE PARK PH II
M LUISA ESTATE PARK PH III
M LUISA ESTATE PARK PH IV
M LUISA ESTATE PARK PH V
M LUISA ESTATE PARK PH VI
M LUISA ESTATE PARK PH VII
M LUISA ESTATE PARK PH VIII HILLTOP
VALLEY
CLIFF
M LUISA ESTATE PARK PH IX HILLTOP
VALLEY
M LUISA ESTATE PARK PH X HILLTOP
VALLEY
M LUISA ESTATE PARK PH XI VALLEY
CLIFF
ROAD M LUISA EST PARK INTERIOR
MAIN ROAD
STO NINO VILLAGE
Province : CEBU
Zone/Barangay : BANILAD (cont.)
ALL OTHER AREAS
CONDOMINIUMS
THE CREST EXECUTIVE PENTHOUSE CONDO
* New Street
Province : CEBU
Zone/Barangay : BINALIW
STREET NAME /
SUBDIVISIONS
MAC-V SUBD.
ARMVILLE SUBD
SAN LORENZO SUBD.
WOODLANDS SUBD.
PARADISE HILL SUBD.
ANNVILLE SOCIALIZED HOUSING
ALAZON SOCIALIZED HOUSING
STA. ANA/SPRING VALLEY SOCIALIZED HOUSING
GOLDEN HAVEN MEMORIAL PARK
ALL AREAS
* New Street
Province : CEBU
Zone/Barangay : BUDLA-AN

STREETS
ROAD TO BUDLAAN ELEM. SCH.-BOUNDARY
SITIO KANGMAYA
SITIO TAC-AN TO BUDLAAN ELEM. SCHOOL

ALL OTHER AREAS (ALL OTHER STREETS)
(List of Subdivisions)
MA. LUISA PARK PHASE V
Province : CEBU
Zone/Barangay : BUSAY

STREETS
ALL OTHER AREAS
SUBDIVISIONS
EGGLING'S SUBD
GARDEN VILLE SUBD (GARDEN VILLE SUBDIVISION)
HILLTOP SUBD
MARIA LUCIA ESTATE PARK PHASE VI PART
PHASE IX (VALLEY)
PHASE IX (HILLTOP)
PHASE IX (MIDLAND)
PLAZAVILLE
PROV. GOVERNMENT SUBD.
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE
GRAJE-EGGLING'S RES
EGGLING'S-LAHUG
STO. NINO PBN VILLAGE (PLAZA HOUSING)
YUMPIL TOWER
PARKING SLOT
CITY LIGHTS
MARCO POLO CONDO

PARKING SPACE
NIVEL HILLSS TOWER
* New Street/Condominiums/Townhouses
** Cancelled Project
Province : CEBU
Zone/Barangay : CAMBINOCOT
STREET NAME /
ALL AREAS
Watershed
Province : CEBU
Zone/Barangay : CAPITOL SITE
STREET NAME /
STREETS
B RODRIGUEZS ST. WALINGWALING-FUENTE TRDA
GUADALUPE RIVER-WALING ST
CAPITOL CEBU CY ZOO VILLALON RES-CCG
ESCARIO-VILLALON RES
CLAVANO ST ESCARIO ST-MONTALBAN SUBD
JUNC RD-CEBU CITY Z00 (JUNC
RD)
DON GIL GARCIA ST B RODRIGUEZ STREET
DON GIL GARCIA EXT
DON J AVILA ST RODRIGUEZ-OSMENA
OSMENA BLVD-KAMPUTHAW
BDRY
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ
EAST CAPITOL SITE
F. RAMOS EXT MA CRISTINA ST
OSMENA BLVD-KAMPUTHAW
GEN MAXILOM ST
BDRY
JUANA OSMENA ST MAXILOM-ABOITIZ
ABOITIZ-N ESCARIO
ESCARIO-JUNCTION ROAD
JUNCTION-CCGC
J LLORENTE ST WALINGWALING-OSMENA
OSMENA BLVD-J OSMENA
M VELEZ EXT (MVELEZ ST) GUAD RVR-DON G GARCIA
MA CRISTINA ST (MP YAP)
MA CRISTINA EXT
MANUEL ZOSA ST (GOV ROSAS)
MIRASOL ST
N ESCARIO ST. J OSMENA-G GARCIA
N. ESCARIO EXT
N RAFOLS ST
ORCHID ST N ESCARIO-JASMIN
P RODRIGUEZ
PRES OSMENA BLVD OSMENA-RTDA ESCARIO
WALINGWALING
ALL OTHER STREETS
SUBDIVISIONS
CONDOMINIUMS
* jurisdiction of RD82-Cebu City - South
Province : CEBU
City/ Municipality : CEBU CITY
Zone/Barangay : CARRETA

STREETS
GENERAL MAXILOM AVENUE B-CATH CEM-MJ CUENCO
GENERAL MAXILOM AVENUE MJ CUENCO - P CANAL
MJ CUENCO AVENUE MAXILOM - C CREEK
ALL OTHER STREETS
INTERIORS STREETS
SUBDIVISIONS
Province : CEBU
Zone/Barangay : CEBU PORT AREA

STREETS
1ST ST (3RD AVE EXT)
2ND ST (6TH AVE EXT) MJ CUENCO - P CANAL
3RD ST EAST (ROAD WEST 1) MAXILOM - C CREEK
3RD ST WEST (ROAD EAST 1)
4TH ST (ROAD 5)
5TH ST EAST (AD EAST 3)
5TH ST WEST (AD WEST 3)
6TH ST (3RD AVE)
BARANGAY ST (1ST ST)
CABAHUG ST (2ND ST)
CITY HALL CIVIC CENTER T. PADILLA ST
7TH ST (13TH ST)
S OSMENA JR. AVE.
2ND AVENUE
PORT CENTER AVE (10TH)
10TH ST (6TH ST)
SAN JOSE DELA MONTANA
LUDO MEM. PARK
QUEEN CITY GARDENS
BANGKA ST
BARKO ST
HUMABON AVENUE (4TH AVE)
INDEPENDENCIA ST (3RD ST)
KALIPAYAN ST (8TH ST)
LAPU LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMENA
MIXED BALINTAWAK-MAG
LAPU LAPU LOOP (6TH AVE)
PEPSI ST (8TH AVE)
PORT AREAS QUEZON BLVD
ARELLANO BLVD (1ST AVE)
1ST AVE (6TH AVE)
OSMENA JR. AVE
T. PADILLA EXT
PORT CENTER AVE (5TH AVE)
S. OSMENA JR AVE (2ND AVE) SUPERBLOCK
MIXED
SAN JOSE DELA MONTANA AVE
STP COURT (6TH AVE)
ALL OTHER STREETS

CIFC CONDO
PARKING SLOT CIFC CONDO
GALLERIA RESIDENCES
* No zonal value (previous)

** New Street
Province : CEBU
Zone/Barangay : CENTRAL POB (PROPER) (STO NINO)
STREETS
COLON ST OSMENA - JAKOSALEM
D JAKOSALEM ST. LEGASPI - OSMENA BLVD.
COLON - LEGASPI ST.
GONZALES ST MAGALLANES-MC BRIONES
MC BRIONES-WHARF
PRES OSMENA-WHARF
JUEZ BORROMEO ST P LOPEZ-V GULLAS
LEGASPI ST COLON V GULLAS
V GULLAS-JAKOSALEM
JAKOSALEM-P BURGOS
LINCOLN ST PLARIDEL-F GONZALES
MABINI V GULLAS-URDANETA
MAGALLANES ST V GULLAS-JAKOSALEM
P LOPEZ-V GULLAS
D JAKOSALEM-P BURGOS
MC BRIONES ST PLARIDEL-F GONZALES
F. GONZALES-MAGALLANES
P BURGOS ST URDANETA-OSMENA BLVD
PRES OSMENA-WHARF
URDANETA-WHARF
V GULLAS-URDANETA
P GOMES ST JAKOSALEM-MABINI
P GULLAS ST J LUNA-J BORROMEO
P LOPEZ ST COLON-BALINTAWAK
BORROMEO-MAGALLANES
BALINTAWAK-BORROMEO
BALINTAWAK-MAGALLANES
PLARIDEL EXT LEGASPI-P OSMENA BLVD
PLARIDEL ST OSMENA-MC BRIONES
PRES OSMENA BLVD JAKOSALEM-P BURGOS
V GULLAS-JAKOSALEM
V GULLAS-P BURGOS
COLON-V GULLAS
V GULLAS ST LEGASPI-MABINI
OSMEÑA BLVD-LEGASPI
(MAGALLANES)
ALL OTHER STREETS
SUBDIVISIONS
CITY SAVINGS FINANCIAL PLAZA
PARKING SLOT CITY SAVINGS FINANCIAL PLAZA
* Cancelled - Identified under RDO 082

** Vicinity - Urdaneta to Osmena Blvd
*** Vicinity - V. Gullas to D. Jakosalem to P. Burgos
**** New Street
Province : CEBU
Zone/Barangay : COGON CENTRAL

STREETS
D JAKOSALEM ST LANDON-GEN MAXILOM
R RAMOS ST MAXILOM-VILLANUEVA
F RAMOS ST PELAEZ-JUNQUERA
VILLANUEVA-JAKOSALEM
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM ST
GEN MAXILOM AVE J OSMENA-JAKOSALEM ST
QUEENS ROAD
GEN. JUNQUERA EXT
RR LANDON ST JUNQUERA-JAKOSALEM
V RANUDO ST F RAMOS-JAKOSALEM
ALL OTHER STREETS
RAMOS TOWER
PARKING SLOT
* Such vicinity per RDO justification cancelled
** New Street
Province : CEBU
Zone/Barangay : DAY-AS
STREETS
BONIFACIO ST JAKOSALEM-SIKATUNA
D JAKOSALEM F RAMOS-PDEL ROSARIO
P DEL ROSARIO-BONIFACIO
IMUS ST JAKOSALEM-BRGY. T. PADILLA BD
SIKATUNA BONIFACIO-ZAPATERA BDY (T PA
T. PADILLA ST SIKATUNA ST-BRGY T. PADILLA B
ALL OTHER STREETS
INTERIOR AREAS
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : GUBA

STREETS
ALL AREAS
interior
SUBDIVISIONS
Province : CEBU
Zone/Barangay : HIPODROMO
STREET NAME /
STREETS
CEBU BUSINESS PARK :
Streets within CBP under this Brgy: LOT NO. 2
(Apo St, Ayala Road, Pescadores St, LOT NOS. 5-16
Boracay Road, Sumilon Road, LOT NOS. 17-23
Panglao Road, Panay Road, LOT NOS 25-27
Samar Loop, Leyte Loop, LOT NOS. 24,28-32,& 34
Camotes Loop). LOT 35-37
LOT NOS 39-41
LOT NOS 42-52
LOT NO. 55
LOT NOS 58, 60-64
LOT NOS. 65-75
ALL STREETS LOTS ABOVE
GEN. MAXILOM AVENUE
ACCESS ROAD TO AYALA MJ CUENCO AVENUE
ROAD TO HIPODROMO
ALL OTHER STREETS
SUBDIVISIONS
HIPODROMO VILLAGE ALL STREETS
CONDOMINIUMS
PARK POINT RESIDENCES CONDO
CALYX CONDO
THE ALCOVES AYALA PREMIER
AYALA LAND PREMIER 1016 CONDO

INDUSTRIAL AREAS
AGRICULTURAL AREAS
* New Condominiums
Province : CEBU
Zone/Barangay : KALUBIHAN
STREETS
SANCIANGKO ST OSMENA BLVD-GEN JUNQUERA ST
COLON ST OSMENA BLVD-GEN JUNQUERA ST
PRES. OSMENA BLVD V GULLAS ST-SANCIANGKO
PELAEZ ST COLON ST-SANCIANGKO ST
GEN JUNQUERA ST COLON ST-SANCIANGKO ST
ALL OTHER STREETS
INTERIOR AREAS
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : KAMAGAYAN
STREETS
D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO
BONIFACIO-SANCIAGNGCO ST
DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALEM (LA
JUNQUERA ST P DEL ROSARIO-SANCIANGKO
P DEL ROSARIO ST JUNQUERA-JAKOSALEM
PRES OSMENA-JUNQUERA
PELAEZ ST CREED ALLEY
P DEL ROSARIO-SANCIANGKO (R
STA RITA ALLEY CREEK
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO
SANCIANGKO ST OSMENA-JUNQUERA
JUNQUERA ST-D JAKOSALEM
ALL OTHER STREETS
INTERIOR AREAS
SUBDIVISIONS
NOTE. As per RDO's justification

* Vicinity - P. del Rosario to Bonifacio St. to Bonifacio to Sanciangco St.
** New Street
Province : CEBU
Zone/Barangay : KAMPUTHAW
STREET NAME /
STREETS
A MORALES ESCARIO -CS ROSAL
A TOJONG CS ROSAL- A REYES
ABANDONED ROAD
ACACIA ST SAMPAGUITA
ALONG MAGELLAN HOTEL LOT NOS 14 & 15

LOT NO. 16
LOT NOS 17 & 19
LOT NOS 20-22
LOT NOS 23-27
LOT NOS 28-32
ACCESS RD CEBU BUS. PARK
ACCESS RD TO AYALA
APITONG ST
ARCH REYES GORORDO-ESCARIO
CS ROSAL ST A. MORALES
CEBU BUSINESS PARK LOT NOS 1-13
D JAKOSALEM ST GEN MAXILOM-GORORDO AVE
DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTIN
TOJONG-ARCHBISHOP REYES AVE
RD-PERPETUAL SUC HOSPITAL
PERPETUAL HOSP-V ESCARIO ST
DORIA SOLON PVT ROAD
DR. L. TOJONG ST (TINDALO ST)

ELIZABETH POND ST
ELIZABETH POND EXT
FATHER R. RHAMAN ST
GEN MAXILOM ST J OSMENA-JAKOSALEM
JAKOSALEM-GORORDO
ECHAVES-ROM CATH CEM
GONZALES PVT ROAD
GORORDO AVE N ESCARIO -G MAXILOM AVE
PADGET-N ESCARIO ST
(PADGET GEN)
JOSE R. REYES ST
JUANA OSMENA ST ABOITIZ -GEN MAXILOM
J OSMENA EXT-ESCARIO
ESCARIO-ABOITIZ
J OSMENA EXT-PUROK 8
Province : CEBU
Zone/Barangay : KAMPUTHAW (CONT.)
JUANA OSMENA EXT 1-4
KAMAGONG ST ARCH REYES AVE
GUTIANUY ST
MA CRISTINA ST
MANALO ST PD-INC CHURCH
MARIPOSA ST
MIDDLE (MEDDLE)ROAD
MOLAVE ST
MONTALBAN SUBD
NC ESCARIO ST J OSMENA -BRIDGE

ESCARIO BRIDGE-GORORDO AVE
GORORDO AVE- ARCH REYES AVE
NC ESCARIO EXT 1-3
QUEENS ROAD
QUEENS ROAD EXT

R ABOITIZ J OSMENA -GEN MAXILOM
RD TO MAGELLAN HOTEL
RD TO PERPETUAL SUC HOSP
ROAD TO PUROK PUROK 8-J OSMENA
SANCIANGKO ST ESCARIO-GORORDO
SUNRISE ST
UNCHUAN ST
WALING-WALING
ALL OTHER STREETS
SUBDIVISIONS / COMPOUNDS
ALU COMPOUND
CASING COMPOUND
Province : CEBU
Zone/Barangay : KAMPUTHAW (CONT.)
DIGNOS COMPOUND
GONZALES COMPOUND
GONZALES SUBD
MARTIEZ COMPOUND
CONDOMINIUMS
GOLDEN PEAK CONDO
PARKING SLOT GOLDEN PEAK
RICHMOND PLAZA CENTER CONDO
PARKING SLOT RICHMOND PLAZA CENTER COND
TRINITY PLAZA TOWER CONDO
PARKING SLOT TRINITY PLAZA TOWER CONDO
SACRIS CONDOMINIUM
PARKING SLOT SACRIS CONDOMINIUM
WINDLAND TOWER I,II,III
PARKING SLOT WINDLAND TOWERS I,II,III
YALI CONDOMINIUM
PARKING SLOT YALI CONDOMINIUM
BASELINE RESIDENCES
PARKING SLOT
VISTA SUAREZ CONDO
PARKING SLOT
ST MARK CONDOTEL
PARKING SLOT
AVALON CONDO
PARKING
SOLINEA LAZULI TOWER
PARKING SPACE
GRAND ZENIA TOWER
PARKING SPACE
ALL OTHER CONDOMINIUM*

(small and medium, 7 storeys and below)
ALL OTHER CONDOMINIUM**

(8 storeys and above)
INDUSTRIAL AREAS
AGRICULTURAL AREAS
* New Street /condominium
Province : CEBU
Zone/Barangay : KASAMBAGAN
STREET NAME /
STREETS
ALMENDRAS ST
DIEGO SILANG ST
EDROS ST
J LUNA-VILLA AURORA (J LUNA-
F CABAHUG ST
AYALA
J LUNA-VILLA AURORA
GOCHAN-POTVILLE
FIRST ST
SECOND ST
THIRD ST
FOURTH ST
GO LAM DRIVE ST J LUNA-IPI
JUAN LUNA AVE A REYES AVE-F CABAHUG

GOLDEN SUN DRIVE
NEW HOME DRIVE
NEW FRONTIER ST
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK
PRES LAUREL ST PRES MAGSAYSAY

PRES OSMENA ST P ROXAS-P QUIRINO
PRES QUEZON ST P MAGSAYSAY-CABAHUG
PRES ROXAS GEN LIM- F CABAHUG
PRES AGUINALDO ST
PRES QUIRINO ST GEN LIM-F CABAHUG
PRES MAGSAYSAY ST
TANDANG SORA ST.
T. BERLIN ST
TRES BORCES PADRES EXT
TRES BORCES EXT
ALL OTHER STREETS
SUBDIVISIONS
AGUSTINE COMPOUND
BAUHINIA SUBD
ESCANO SUBD
GARCIA SUBD
Province : CEBU
Zone/Barangay : KASAMBAGAN (CONT.)
GEN LIM F ROXAS-P QUIRINO

GENTLE BREEZE SUBD
GOV M CUENCO J LUNA-MAHIGA RIVER
GOLF COUNTRY CLUB
IPI COMPOUND
JARUCHEMIC COMPOUND
KATIPUNAN LBR CORP SUBD
MARTINEZ SUBD
OUANO SUBD
PANAGDAIT SUBD
PARADISE VILLAGE
PARAY SUBD
POTVILLE SUBD
ROAD TO ST MICHAEL SUBD
ROAD TO VECO COMPOUND
SAN MIGUEL CORP CMPD
ST MICHAEL SUBD
STA LUCIA SUBD

SY LIANCO COMPOUND
VILLA AURORA SUBD
YAP COMPOUND
ST. JOSEPH VILLAGE
ROGA SUBD
FAIRVIEW VILLAGE
CONDOMINIUMS
EAST AURORA TOWER CONDO
PDI CONDOMINIUM
Province : CEBU
Zone/Barangay : KASAMBAGAN (CONT.)
ROYAL GARDEN RESIDENCES
TWIN TOWER CONDOMINIUM
ONE OASIS-CEBU INC.
SAS CONDOMINIUM
* New Street / subdivision / condominium
Province : CEBU
Zone/Barangay : LAHUG
STREET NAME /
STREETS
AMON TRADING PORT
ARCH REYES AVE
BUFFALO GOLF COURSE
CAPITOL CEBU CY ZOO OPRA VILL-VILLALON
BEVERLY HILLS-OPRA VILL
OPRA VILLE VILLA APAS
DON MARCELO REGNER ST
DON MODESTA SINGSON GAISANO ST
FULTON ST
GORORDO AVE SALINAS-PADGET CMPD
JUANA ST
KAMAGONG ST
BBRC-ARCH REYES AVE
LA GUARDIA
LA GUARDIA EXT
MARCONI ST FULTON ST
MOLAVE ST
PC HILLS
PEACE VALLEY ROAD TO CAMP MARINA
RD TO BOY SCOUT CAMP
RD TO HOLY FAMILY RETREAT HOUSE
RD TO VILLAR RECORDING
ROAD TO BUSAY CEBU-PLAZA-SALINAS DR
CEBU PLAZA-EGGLINGS
RD TO GREEN VALLEY
ROSAL ST
SALINAS DRIVE JUNCTION GORORDO-BBRC
BBRC-ARC REYES AVE (BDRY)
IT PARK
SALINAS DRIVE EXT JUNCTION GORORDO-DEAD END
SUBDIVISIONS
BEVERLY GLEN SUBD
BEVERLY HILLS SUBD
Province : CEBU
Zone/Barangay : LAHUG(cont.)
STREET NAME /
ELISA VALLEY SUBD
GEMSVILLE SUBD
GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY
GOTIANUY SUBD
GRENVALLEY SUBD TO CAMP MARINA
MANUEL DY SUBD
OPRA VILLAGE
BC HOMES (PC HOMES)
PADGET COMPOUND ROAD
SANJER CASVILLE SUBD
SANSON SUBD
SENO SUBD
SUNSET SUBD
UNCHUAN SUBD
VILLALON SUBD
CONDOMINIUMS
CITY LIGHTS GARDEN TOWERS CONDO 1,2,3 &4
CITY LIGHTS GARDEN TOWERS
PARKING SLOT
CONDO
PARKING CITY CENTRAL CONDO
PARKING SLOT PARK CITY CENTRAL CONDO
PILAPIL TOWNHOMES CONDO
PARKINGSLOT PILAPIL TOWNHOMES CONDO
LA GUARDIA FLATS CONDO
PARKING
CALYX CENTER CEBU CONDO
PARKING
EDADES RESIDENCES
PARKING
PADGETT PLACE
PARKING
MIVESA GARDEN RESIDENCES
PARKING
32 SANSON
PARKING
AVENIR CONDO
* New Street / subdivision / Condominium
Province : CEBU
Zone/Barangay : LOREGA SAN MIGUEL

STREETS
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK
MJ CUENCO AVE
GEN ECHAVEZ ST SAN MIGUEL-G ECHAVEZ ST
GEN MAXILOM AVE ECHAVEZ-MJ CUENCO
GEN LOREGA ECHAVEZ-MJ CUENCO
M.J. CUENCO AVENUE MAXILOM - GEN. LOREGA
SAN MIGUEL ST SAN JOSE-MJ CUENCO
ALL OTHER STREETS
SUDIVISIONS
VILLA SUBDIVISION
CORTES SUBD
OTHER SUBDIVISIONS
Province : CEBU
Zone/Barangay : LUSARAN
STREET NAME /
ALL AREAS
WATESHED
Province : : CEBU
City/Municipality : : CEBU CITY
Zone/Barangay : BARRIO LUZ
STREET NAME /
STREETS
ACCESS ROAD TO AYALA
ARCH REYES AVE N ESCARIO-J LUNA AVE

CABANTAN ST ARCH REYES-NEW ERA
CEBU BUSINESS PARK LOT NO 1

LOT NOS 4-6
Mindanao Avenue ROAD LOR NOS 2,3,5,7,&8
Bohol St. LOT NO 9
Siquijor St. LOT NOS 18-22
Camotes Road LOT NOS 24-31
LOT NO.34
JUAN LUNA AVE ARCH REYES-NEW ERA

NEW ERA ST CABANTAN ST-J LUNA
ALL OTHER STREETS /UNNAMED STREETS
ALL OTHER AREAS UNDER CMP/PROVINCIAL LOT /CITY LOT:

SITIO ZAPATERA CITY LOT
SITIO ABELLANA CITY LOT/ PROVINCIAL LOT
SITIO CITY CENTRAL CITY LOT
SITIO STO. NINO I PROVINCIAL LOT
SITIO LUBI CMP
SITIO STA.CRUZ PROVINCIAL LOT
SITIO SAN VICENTE PROVINCIAL LOT
SITIO STO. NINO III PROVINCIAL LOT
SITIO SAMBAG PROVINCIAL LOT
SITIO NANGKA CMP
SITIO SAN ROQUE PROVINCIAL LOT
SITIO SAN ANTONIO PROVINCIAL LOT
SITIO STO. NINO II PROVINCIAL LOT
SITIO KALINAW PROVINCIAL LOT
SITIO MABUHAY CMP
SITIO NEW ERA PROVINCIAL LOT
SUBDIVISIONS
CONDOMINIUMS
PAG-IBIG WTC TOWER
PARKING SLOT PAG-BIG WTC-TOWER
AYALA LIFE ASS. INC.-CONDOMINIUM
PARKING SLOT AYALA LIFE ASS. INC. CONDO
KEPPEL TOWER BUILDING
PARKING SLOT
INDUSTRIAL AREAS
AGRICULTURAL AREAS
* New Street)
Province : CEBU
Zone/Barangay : MABINI
STREET NAME /
ALL AREAS
WATERSHED
Province : CEBU
Zone/Barangay : MABOLO (PROPER)
STREET NAME /
STREETS
ALMENDRAS ST F CABAHUG-SINDULAN
C CIMA ST OLD PHIL RAIL WAY
C BORCES ST JOAQUIN-JUAN LUNA
E LABUCAY ST TRES PADRES BORCES-GOCHAN
F CABAHUG J LUNA AVE
F MINA ST L TUDTUD-H JOAQUINO
J SENO MJ CUENCO
FLORES DE MAYO ST
FRANCSICO ARCILLA G TUDTUD-C MINA
FROILAN ARCILLA JUAN LUNA-V COLINA
GIL TUDTUD ST H JOAQUINO
GO SOTTO COMPLEX
GOCHAN ST/F GOCHAN ST CABAHUG -MJ CUENCO
GUIBILONDO ST L. TUDTUD-JUAN LUNA AVE
H BORGONIA G. TUDTUD-CMINA ST
H JOAQUINO ST G. TUDTUD-CMINA ST
HOLY NAME ST MJ CUENCO AVE
J JOAQUINO ST E LUKABAY
POPE JOHN PAUL AVE. (JUAN LUNA AVE) F CABAHUG-C. PORT
L LIMBONG ST JUAN LUNA
L TUDTUD NEW ERA F MINA
M BORCES ST G TUDTUD-C MINA
M BORGONI ST BP BORCES-GOCHAN
MJ CUENCO AVE HIPODROMO-MANDAUE
(MJ CUENCO ACCESS TO AYALA) (ACCESS TO AYALA)
MABONITES
NEW ERA ST L TUDTUD-J LUNA AVE
NEW FRONTIER S CABAHUG
OLD PHIL RAILWAY L TUDTUD-JLUNA AVE
S BORCES EXT
S BORCES ST MJ CUENCO
S CABAHUG ST JUAN LUNA-CASALS VILL
S OSMENA BLVD
SAN ROQUE JUAN LUNA-
SINDULAN ST S CABAHUG-CASALS VILL
TRES PADRES BORCES CABAHUG- GOCHAN CMPD
V COLINA ST
ALL OTHER STREETS
Province : CEBU
Zone/Barangay : MABOLO (PROPER)(cont.)
STREET NAME /
SUBDIVISIONS
CASALS VILLAGES ALL LOTS WITH SUBD
COROMINA SUBD GILL TUDTUD
GETTY OIL COMPOUND
GOCHAN SUBD TRES PADRES-GOCHAN EXT
GOCHAN COMPOUND ROAD MJ CUENCO
TENASAS SUBD
CONDOMINIUMS
CEBU HOLDING CENTER
ALL ASIA PROPERTIES CONDO
PARK TOWER CONDOMINIUM I & II
FIRST ABACUS FINANCIAL TOWER CONDO
CEBU FINANCIAL TOWER
MONTE DE PEIDAD CONDOMINIUM
CEBU BUSINESS CENTER
CALIX RESIDENCES
SUN VIDA TOWER

PARKING SPACE
NIVIERA FRENCH CONDO
PARKING SPACE
ONE OASIS CONDO PHASE 2 BLDG. 4
PERSIMON RESIDENCES
INDUSTRIAL AREAS
* New Street / SUBDIVISION / CONDOMINIUM
Province : CEBU
Zone/Barangay : MALUBOG

STREETS
ALMENDRAS ST SITIO TINGUB-BRGY BABAG
E. OSMENA SR. AVE BRGY. BUSAY SITIO TINGUB
KAN-IRAG SPORTS COMPLEX
TOPS
ALL OTHER AREAS
WATERSHED WATERSHED
SUBDIVISIONS
ALL SUBDIVISIONS
Province : CEBU
Zone/Barangay : PARIAN
STREETS
A BONIFACIO JAKOSALEM - A MABINI
A MABINI ST BONIFACIO- V GULLAS
V GULLAS-BONIFACIO
SULETA ST - V GULLAS
COLON ST JUNQUERA- D JAKOSALEM
D JAKOSALEM-MABINI
D JAKOSALEM ST COLON-V GULLAS
A BONIFACIO-COLON ST
ESPANA ST JAKOSALEM-SIKATUNA
GEN JUNQUERA ST SANCIANGKO-COLON
IBARRA ST BONIFACIO-ESPANA
ISAGANI ST IBARRA-A MABINI
SANCIANGKO ST ESCANO-JUNQUERA
JUNQUERA- D JAKOSALEM
SIKATUNA BONIFACIO-MABINI
SIMOUN ST JAKOSALEM-IBARRA
SUDLON ST ESPANA-COLON
V GULLAS JAKOSALEM- A MABINI
ALL OTHERS
INTERIOR AREAS
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : PARIL
STREET NAME /
ALL AREAS
WATERSHED
Province : CEBU
Zone/Barangay : PIT-OS
STREET NAME /
STREETS
PIT-OS PROPER
BDRY OF BRGY BACAYAN-BGY
WITHINBINALIW
RD JUNC-SITIO
KABANGAHAN
JUNC-SITIO KABANGAHAN, BGY
BINALIW
SITIO KABANGHAN W/IN JUNCTION P LUPA
SUBDIVISIONS
MIRAMONTE SUBDIVISION
RIVERDALE SUBD. (FORMERLY BELFONT SUB. /
BETTANY SUBD)
VILLA DEL RIO II SUBD
LESSANDRA TALAMBAN SUBD. (CAMELLA)
METROPOLIS SUBDIVISION
SUNNYMEDE SUBDIVISION
PRIVEYA HILLS BACAYAN
88 SUMMERBRIDGE SUBDIVISION
STA. LUISA HOMES
RIVERSIDE VILLAGE
UPPER SITE HOMEOWNERS ASSOCIATION
URBANVILLE HOMEOWNERS ASSOCIATION
CONDOMINIUMS
VILLA DEL RIO COMM-RES CONDO
VILLA DEL RIO COMM-RES
PARKING SLOT
CONDO
ALL OTHER AREAS

* New Street / subdivision
Province : CEBU
Zone/Barangay : PONG-OL, SIBUGAY
STREET NAME /
STREETS
CEBU GOLF POLO CLUB
SUBDIVISIONS
ALL SOCIALIZED HOUSING
CONDOMINIUMS/TOWNHOUSES
Province : CEBU
Zone/Barangay : PULANG BATO
STREET NAME /
STREETS
ALL OTHER AREAS
SUBDIVISIONS
GREENWOOD SUBDIVISION
METRO POLIS SUBD.
LESSANDRA TALAMBAN SUBD.
RIVERDALE SUBD.
RED BARK TREASURES DEV. CORP.
AGRO MACRO DEV. CORP (RESTONE VILLAGE)
* New Street / Subdivision
Province : CEBU
Zone/Barangay : SAN ANTONIO (POB)
STREETS
D JAKOSALEM LANDON-P DEL ROSARIO
DON PEDRO CUI ST LANDON-P DEL ROSARIO
JUNQUERA ST RR LANDON-P DEL ROSARIO
JUNQUERA EXT JUNQUERA ST-RR LANDON
P DEL ROSARIO ST OSMENA-JUNQUERA
JUNQUERA-JAKOSALEM
PELAEZ ST LANDON-P DEL ROSARIO
PRES OSMENA BLVD LANDON-P DEL ROSARIO
RR LANDON SPL QUALIFICATION
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS
ALL OTHER STREETS
INTERIOR AREAS
SUBDIVISIONS
* New Street
Province : CEBU
City/Municipality : Cebu City
Zone/Barangay : SAN JOSE
STREET NAME /
STREETS
ROAD TO LORENZA (LOREGA) BORCES PUROK III
ROAD TO LORENZA (LOREGA) BORCES PUROK IV
ROAD TO CITE PUROK III
ROAD TO BUTUANON RIVER PUROK I
ROAD TO BUTUANON RIVER ARYVILLE SUBD. ( PUROK III)
ALL OTHER STREETS ALONG BULBO-PULANG BATO
SUBDIVISIONS
MARYVILLE HEIGHTS
KAHAYAHAY 1 SUBD. PUROK V
MARIVILLE SUBD. RD TO BUTUANON RIVER
RIDGEDALE SUBD. SUNNY HILLS SUBD. ( PUROK III)
VILLA SAN JOSE SUBD.
KAHAYAHAY 2 SUBD. PUROK I
NORTH BELLEZAS SUBDIVISION PUROK I
RED STONE VILLAGE PUROK V
BOTANIKA VILLAGE PUROK I
PRISTINE GROOVE RESIDENCES PUROK III
ROSE CREST RESIDENCES PUROK I
ST. MICHAEL HOMEOWNERS ASSOC.
ALL OTHER SUBD.

***FOR FUTURE DEVELOPMENT PURPOSES

M. LHUILLIER GROUP OF COMP. LAND DEVT.
PACIFIC GLORYWELL SUBDIVISION
M. LHUILLER RELOCATION SITE
***NOTE: Per verification with the Barangay representative and City Assesor's Report, no more
Agricultural classification in the area.
* New Street / Subdivision
Province : CEBU
Zone/Barangay : SAN ROQUE
STREETS
A MABINI ST ZULUETA-F (A) URDANETA
ARELLANO BLVD EST PARIAN-LEGASPI EXT
GOMEZ ST
OSMENA BLVD (J LUNA ST) P BURGOS ST- M.J. CUENCO AVE
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE
LAPULAPU STREET MAGALLANES-QUEZON BLVD
V GULLAS-LEGASPI
LOT 7488-V GULLAS ST
LEGPASI-OSMENA BLVD.
(LEGASPI-MAGALLANES)
LEGASPI ST P BURGOS ST-M.J. CUENCO AVE
LEGASPI EXT M J CUENCO-QUEZON BLVD
LOGARTA EXT A-F (A) URDANETA
M C BRIONES ST M J CUENCO AVE-LEGASPI EXTN
M J CUENCO
ML QUEZON BLVD M J CUENCO AVE-ESTERO PARIAN
(BURGOS-EST PARIAN)
MAGALLANES ST P BURGOS-MJ CUENCO
P BURGOS ST OSMENA BLVD-URDANETA
(QUEZON BLVD-URDANETA)
URDANETA ST-V GULLAS
S. OSMENA JR.-QUEZON BLVD
PEIR 2 ROAD S. OSMENA JR.-QUEZON BLVD
R PALMA ST MJ CUENCO-QUEZON BLVD
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT
URDANETA ST P BURGOS-MJ CUENCO
V GULLAS ST A MABINI-MJ CUENCO AVE
ZULUETA ST MABINI-MJ CUENCO AVE
ALL OTHER ST.
INTERIOR AREAS
SUBDIVISIONS
NOTE:
As per RDO's Justification
* Cancelled - identified under RDO 082
** New Street
Province : CEBU
Zone/Barangay : SIRAO

STREETS
CEBU GOLF & POLO CLUB
KAN-IRG PARK (KANG IRAG PARK)
SUBDIVISIONS
Province : CEBU
Zone/Barangay : STA. CRUZ

STREETS
ARLINGTON POND A POND ST-F RAMOS
OSMENA BLVD-F RAMOS
A VILLANUEVA ST F. RAMOS ST
GEN. MAXILOM AVE F. RAMOS - F. OSMENA
F RAMOS ST PELAES-JUNQUERA
GEN. MAXILOM-PELAEZ ST
JUNQUERA ST RAMOS- RR LANDON
PELAEZ EXT VILLANUEVA-RR LANDON
PRES OSMENA BLVD A POND-RR LANDON
F. OSMENA RTD-A POND ST
RR LANDON ST OSMENA-JUNQUERA
V RANUDO ST F RAMOS ST
ALL OTHER STREETS
ONE CKS TOWER CONDOMINIUM
PARKING SLOT ONE CKS TOWER CONDOMINIUM
OSMENA TOWER CONDOMINIUM
PARKING SLOT OSMENA TOWER CONDOMINIUM
FUENTE TOWER 3
* Vicinity - Osmina Blvd to F. Ramos St.

** New Street/condominiums/townhouses
Province : CEBU
Zone/Barangay : TALAMBAN
STREET NAME /
STREETS
A BORBAJO ST ROAD TO CANDUMAN
EL DORADO II
HIGHWAY II ROAD TO KAUSWAGAN
HIGHWAY 77
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP
USC-MCWD (USC-BUTUANON
BRIDGE)
CABANGCALAN RD-BUTUANON
BRIDGE
(TALAMBAN-CABNGCALAN)
CABANGCALAN RD- BUTUANON
BRIDGE
TALAMBAN PROP-TIGBAO
BUTUANON BR- CANDUMAN

BORBAJO ST (BARBAJO ST)-
CANDUMAN
MCWD-CABANGCALAN RD
MAHOGANY GROVE TINTAY MARKET

ROAD TO KAUSWAGAN FR JUNC TALAMBAN
TAC-AN ST TO METAPHIL
ALL OTHER STREETS
SUBDIVISIONS
MARYVILLE SUBD
NASHVILLE SUBD
NORTH TOWN HOMES SUBD
SILVER HILLS SUBD
ST ANTHONY SUBD
SUNNY HILLS PHASE 1
SUNNY HILLS SUBD PHASE II
SUNNY HILLS SUBD PHASE IICARMEL DRIVE SUBDIPI
SUBDALL OTHER SUBDIVISIONALL OTHER STREETS
IPI

ALL OTHER TOWNHOUSES
* Cancelled - duplication as per RDO's justification
** New Street
Province : CEBU
Zone/Barangay : TAPTAP

STREETS
ALL AREAS
interior
SUBDIVISIONS
Province : CEBU
Zone/Barangay : TEJERO (VILLA GONZ
STREET NAME / SUBDIVISION/CONDOMINIUM

VICINITY
STREETS
GEN. MAXILOM
J VILLAGONZALO M.J. CUENCO-S OSMENA JR
MC ARTHUR BLVD
MJ CUENCO AVE GE MAXILOM- EST TEJERO
MARCOS MORELOS ST
PGA CANAL 10TH ST MAXILOM-T PADILLA
REGINO MERCADO MJ CUENCO-U ALVIOLA
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT
T PADILLA EXT PEA CANAL - S OSMENA JR
T PADILLA ST M J CUENCO-PGA CANAL
ULDARICO ALVIOLA
VILLA ABUNO VILLA GONZALO-TEJERO
VILLA GONZALO ST. MJ CUENCO MC ARTHUR
ALL OTHER STREETS
ALONG UNNAMED ROAD
Province : CEBU
Zone/Barangay : TINAGO
STREETS
A. BONIFACIO ST. MABINI-MJ CUENCO
ALL LOTS ALLEY CUENCO B BAYAN SOTTO
ARELLANO BLVD ESTERO TINAGO-PARIAN
BAGUMBAYAN MJ CUENCO-V SOTTO
BALESTEROS BONIFACIO-L JAENA
CJ QUIZON ST. BAGUMBAYAN-OSMENA
CALERO ST. MJ CUENCO AVE
LOPEZ JAENA ST. MABINI-MJ CUENCO
MC ARTHUR BLVD EST. TEJERO-EST PARIAN
MJ CUENCO AVE. ESTERO TEJERO-TINAGO
MABINI ST. BONIFACIO-ZULUETA
QUEZON BLVD. ESTERO TEJERO-PARIAN
S OSMENA JR BLVD EST TINAGO-EST PARIAN
V SOTTO AVE. MJ CUENCO-QUEZON BLVD
VILLA ABUNO ST S OSMENA JR.-ARELLANO
ZULUETA ST MABINI-MJ CUENCO
ALL OTHER STREETS ALONG UNNAMED RD
INTERIOR AREAS
SUBDIVISIONS
* New Street
Province : CEBU
Zone/Barangay : T. PADILLA

STREETS
BONIFACIO SIKATUNA-MABINI
F. VILLA LAHUG CREEK-MJ CUENCO
GEN LOREGA MJ CUENCO AVE
MJ CUENCO AVE LOREGA-ESTERO TEJERO
GEN LOREGA-MJ CUENCO AVE
OLD PHIL RAILWAY (IMUS ST) LAHUG CREEK-G LOREGA
SIKATUNA T PADILLA-BONIFACIO
T VILLA PRIVATE ROAD F VILL-MJ CUENCO
T PADILLA SIKATUNA-LAHUG CREEK
LAHUG CREEK-MJ CUENCO
Province : CEBU
Zone/Barangay : ZAPATERA (LIBOT)

STREETS
ALCOHOL ST SIKATUNA-LAHUG CREEK
NEAR ZAPATERA ELEM SCHOOL
BENEDICTO EXT. JAKOSALEM-LAHUG CREEK
BENEDICTO ST JAKOSALEM-LAHUG CREEK
CREEK SIDE ST BDRY ZAPATERA ELEM SCH
D. JAKOSALEM ST GEN. MAXILOM-F RAMOS

GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA
GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ
OLD ROAD JAKOSALEM - SAN JOSE ST
RAHMANN ST (SAN JOSE ST) GEN. MAXILOM-SIKATUNA

SEPULVEDA ST FR ABANDONECIA- SIKATUNA
SIKATUNA ST JAKOSALEM-ALCOHOL ST
ALL OTHER STREETS
CONDOMINIUMS
NATIVIDAD CENTRUM I & II
PARKING SLOT NATIVIDAD CENTRUM I & II
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONALVALUE OF REAL PROPERTIES FOR
RDO NO. 81 - CEBU CITY NORTH
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

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

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

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

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

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

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

AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE
COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2.) THE FAIR MARKET VALUE
AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR,
WHICHEVER IS HIGHER.
E
r. Street
- 2018
AL VALUES OF REAL PROPERTIES IN

), WITHIN THE JURISDICTION OF
H, FOR INTERNAL REVENUE TAX
for Acceleration and Inclusion (TRAIN) Law,

thorizes the Commissioner to divide the
ue of real properties located in each zone or
termined the zonal values of real properties

evenue District Office No. 81-Cebu City North,
ugust 22, 2017 for the purpose. This Order
for purposes of computing any internal
er than (1) the fair market value as shown

ing price/consideration as shown in the duly
originally signed
CARLOS G. DOMINGUEZ
ED TO HABITATION.
LLY TO COMMMERCIAL
OBJECT OF PROFIT.
Y AS CAPITAL.
OF CROP SUCH AS RICE,

OR TO PASTURING,
OTHER AGRICULTURAL
OREST LAND
RDEVELOPED AREA
PMENT INTO
RIAL, INSTITUTIONAL,
SQUARE METERS.
ORHOOD OR DISTRICT
E OR CONTIGUOUS TO A
D.O. No. 64-18
Effectivity Dates 21-Dec-18
4th REVISION
CLASS ZV/SQ.M.
RR 1,475.00
A50 805.00
A50 575.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 900.00
A50 320.00
A50 150.00
D.O. No. 64-18
4th REVISION
CLASS ZV/SQ.M.
RR* -
CR* -
RR 32,000.00
RR* -
CR* -
CR 70,000.00
RR 50,000.00
RR*
CR*
RR* -
CR* -
RR*
CR*
RR* -
CR* -
RR* -
CR* -
RR 30,000.00
CR 37,500.00
CR* -
RR* -
RR* -
CR* -
RR 26,500.00
RR 26,500.00
RR 20,000.00
CR 26,000.00
RR 20,000.00
CR 26,000.00
RR 20,000.00
CR 26,000.00
RR 26,000.00
RR 20,000.00
CR 26,000.00
RR 20,000.00
CR 26,000.00
RR 21,000.00
RR 21,000.00
RR 21,500.00
RR 20,250.00
RR 17,000.00
RR 17,000.00
RR 17,000.00
RR 20,250.00
RR 17,000.00
CR 21,000.00
D.O. No. 64-18

RR 30,000.00
RR*
RR 27,000.00
RR 27,000.00
RC** 96,000.00
PS** 70,000.00
RC** 114,000.00
CC** 120,000.00
PS** 70,000.00
CC** 120,000.00
RC 100,000.00
CC 120,000.00
PS 70,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 3,100.00
RR 3,100.00
RR 3,700.00
RR 3,700.00
RR 2,200.00
RR 3,800.00
RR 2,900.00
A50 820.00
A50 650.00
RR 3,500.00
RR 4,500.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 10,250.00
RR 5,250.00
A50 3,500.00
RR 7,500.00
RR 7,500.00
RR 8,125.00
RR 8,750.00
RR 10,000.00
RR 25,000.00
RR 8,750.00
RR 11,250.00
RR* 20,000.00
RR 6,250.00
RR 7,625.00
RR* 8,400.00
RR 5,250.00
RR 5,000.00
RC 50,000.00
PS 30,000.00
RC 50,000.00
CC 75,000.00
PS 30,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 59,000.00
RR 46,000.00
RR 25,000.00
RR 17,437.50
CR 61,625.00
RR 16,050.00
RR 16,050.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 30,000.00
RR 25,000.00
RR 20,000.00
RR 15,000.00
RR 25,000.00
RR 20,000.00
RR 25,000.00
RR 20,000.00
RR 20,000.00
RR 15,000.00
RR 20,000.00
CR* 40,000.00
RR 25,000.00
D.O. No. 64-18
RR 19,000.00
RC 60,000.00
PS 40,000.00
RC 100,000.00
CC 120,000.00
PS 60,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR* 6,500.00
RR* 6,500.00
RR 6,500.00
RR 6,500.00
RR* 6,500.00
RR 4,550.00
RR* 3,000.00
RC* 3,000.00
RR* 3,000.00
RR 2,500.00
CL* 53,500.00
RR 1,575.00
A50 285.00
D.O. No. 64-18
4th REVISION
CLASS ZV/SQ.M.
A50 1,250.00
RR 1,550.00
A50 1,250.00
RR 2,300.00
A50 1,250.00
RR 8,000.00
RR 2,450.00
RR 4,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 3,425.00
A50 2,500.00
RR 7,250.00
RR 7,250.00
RR 7,250.00
RR 18,500.00
RR 14,000.00
RR 18,500.00
RR 18,500.00
RR 7,250.00
RR 7,250.00
RR 3,200.00
RR 5,000.00
RR 5,000.00
RR 5,000.00
RR 3,425.00
RR 7,250.00
RC**
PS** -
RC* 125,000.00
PS* 65,000.00
RC* 125,000.00
PS* 65,000.00
RC* 95,000.00
CC* 105,000.00
PS* 65,000.00
RC 105,000.00
CC 125,000.00
PS 65,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 900.00
A50 390.00
A50 150.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR*
CR*
RR 31,500.00
RR 31,500.00
RR 31,500.00
RR 31,500.00
CR*
CR 65,000.00
CR*
CR 65,000.00
CR*
CR 65,000.00
CR 65,000.00
CR 90,000.00
CR 53,000.00
CR 53,000.00
RR 32,000.00
RR 32,000.00
CR*
CR 57,500.00
CR 50,000.00
CR 57,500.00
CR 57,500.00
CR 57,500.00
CR*
CR 57,500.00
CR*
CR 57,500.00
CR*
CR*
CR 85,250.00
CR*
RR 27,000.00
CR 40,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 85,250.00
CR 85,250.00
CR 85,250.00
RR 31,750.00
CR 55,000.00
RR
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 42,000.00
CR 38,780.00
CR 38,780.00
CR 38,780.00
CR 52,020.00
CR 38,780.00
CR 44,625.00
CR 38,780.00
CR 38,780.00
CR 41,780.00
CR 48,125.00
CR 48,125.00
CR 41,780.00
CR 44,000.00
CR 41,780.00
CR 41,780.00
CR 48,125.00
CR 48,100.00
CR 40,700.00
CR 48,125.00
CR 39,050.00
CR 41,780.00
CR* 21,280.00
CR 48,125.00
CR 41,780.00
CR 50,900.00
CR 48,125.00
CR 39,050.00
CC 78,540.00
PS 43,489.00
RC** 92,000.00
CC** 107,000.00
PS** 51,450.00
RC 68,250.00
CC 83,800.00
PS 42,000.00
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 80,000
CR 80,000
CR 80,000
CR*
CR*
CR*
CR*
CR 80,000
CR 80,000
CR 80,000
CR*
CR 80,000
CR*
CR*
CR*
CR*
CR*
CR 80,000
CR*
CR**
CR 80,000
CR 80,000
CR*
CR*
CR*
CR*
CR*
CR 80,000
CR*
CR 80,000
CR 80,000
CR***
CR 80,000
CR 80,000
CR 80,000
CR 70,000
RR*** 25,000
CC 100,000
PS 40,000
RC 115,000
CC 127,500
PS 85,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 52,500.00
CR 68,500.00
CR* 57,500.00
CR 57,500.00
CR 51,500.00
CR 85,250.00
CR* 77,750.00
CR 62,500.00
CR 57,500.00
CR 50,000.00
CR 30,300.00
RC** 100,000.00
PS** 80,000.00
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 50,000
CR 50,000
CR 50,000
CR 55,000
CR 50,000
CR 55,000
CR 50,000
RR* 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 1,300.00
A50 760.00
A50 600.00
D.O. No. 64-18
4th REVISION
CLASS ZV/SQ.M.
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
RR 135,000.00
CR 190,000.00
CR 85,250.00
CR 75,000.00
RR 32,000.00
CR 40,000.00
CR 30,000.00
RR 27,000.00
RR 28,000.00
CR 38,500.00
RC* 94,300.00
PS* 30,000.00
RC* 138,000.00
PS* 80,000.00
RC* 152,000.00
CC* 160,000.00
PS* 80,000.00
RR* 170,000.00
CC* 180,000.00
PS* 80,000.00
RC 100,000.00
CC 120,000.00
PC 70,000.00
I 80,250.00
AR* 10,000.00
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 56,000
CR 90,000
CR 90,000
CR 90,000
CR 90,000
CR 56,000
RR* 25,000
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR*
CR 90,000
CR 90,000
CR 74,000
CR 95,000
CR 95,000
CR 95,000
CR 95,000
CR 95,000
CR 95,000
CR 115,000
CR 113,000
CR 113,000
CR 74,000
RR** 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 48,900.00
CR 49,250.00
RR 45,000.00
CR 48,900.00
RR 45,000.00
CR 48,900.00
CR 75,000.00
CR 75,000.00
CR 75,000.00
CR 75,000.00
CR 75,000.00
CR 75,000.00
CR 56,875.00
CR 57,250.00
RR 30,375.00
CR 49,375.00
CR 75,000.00
CR 47,250.00
CR 111,000.00
CR 59,000.00
RR 47,025.00
CR 52,975.00
CR 50,000.00
CR 50,000.00
RR 23,500.00
CR 30,225.00
RR 25,975.00
CR 32,000.00
CR 45,700.00
CR 45,700.00
CR 48,188.00
CR 83,500.00
CR 83,500.00
CR 71,000.00
RR 27,000.00
CR 77,000.00
CR 72,500.00
RR 47,000.00
CR 50,500.00
RR 46,500.00
CR 50,500.00
RR 46,500.00
CR 50,500.00
RR 43,475.00
CR 47,475.00
D.O. No. 64-18

RR 41,375.00
CR 45,375.00
RR 43,475.00
CR 47,000.00
CR 49,150.00
CR 47,475.00
CR 48,400.00
RR 43,475.00
CR 47,000.00
CR 48,200.00
RR 43,200.00
CR 47,120.00
RR 23,600.00
CR 30,375.00
CR 54,500.00
CR 53,750.00
CR 48,500.00
RR 41,000.00
CR 45,375.00
RR 45,000.00
CR 50,000.00
CR 50,000.00
CR 47,500.00
RR 42,850.00
CR 52,820.00
CR 49,270.00
RR 42,840.00
CR 46,770.00
CR 59,262.50
RR 42,840.00
CR 46,770.00
RR 42,840.00
CR 46,770.00
RR 42,840.00
RR 21,000.00
CR 25,000.00
RR 31,875.00
RR 30,000.00
D.O. No. 64-18

RR 32,250.00
RR 32,000.00
RR 29,750.00
RR 30,375.00
RR 27,500.00
CC 80,000.00
PS 50,000.00
RC 80,000.00
PS 40,000.00
RC 80,000.00
PS 40,000.00
RC 75,000.00
PS 40,000.00
RC 61,000.00
PS 40,000.00
RC 61,000.00
PS 40,000.00
RR* 99,600
PS* 70,000
RR* 136,000
PS* 70,000
RC* 120,000
PS* 70,000
RR* 118,000
PS* 70,000
RC* 106,000
PS* 70,000
RC* 124,000
CC* 130,000
PS* 70,000
RC 50,000
CC 70,000
PC 25,000
RC 100,000.00
CC 120,000.00
PC 70,000.00
I* 90,000.00
AR* 10,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 22,875.00
RR 21,650.00
RR 21,650.00
CR 48,500.00
RR 35,500.00
RR 35,125.00
CR 22,000.00
RR 19,250.00
CR 25,750.00
RR 22,875.00
RR 21,300.00
CR 22,350.00
RR 15,850.00
CR 75,500.00
RR 21,650.00
RR 21,687.50
CR 29,187.50
RR 22,875.00
RR 40,972.50
CR 52,472.50
RR 26,222.50
RR 24,250.00
RR 24,250.00
RR 24,250.00
RR 24,250.00
RR 24,250.00
RR 24,250.00
RR 23,875.00
RR 23,875.00
RR 23,875.00
RR 23,875.00
RC 15,775.00
CR 22,312.50
RR 26,312.50
RR 29,750.00
RR 23,375.00
RR 19,850.00
D.O. No. 64-18

RR 23,375.00
RR 22,500.00
CR 80,000.00
CR 35,000.00
CR 29,562.50
RR 22,500.00
RR 15,812.50
CR 21,312.50
RR 21,312.50
RR 17,875.00
CR 23,375.00
RR 12,312.50
CR 15,812.50
RR 30,000.00
CR 33,750.00
RR 19,950.00
CR 23,437.50
RR 22,500.00
RR 24,750.00
RR 19,250.00
CR 24,750.00
RR 19,250.00
CR 24,750.00
RR 19,062.50
CR 25,562.50
RR 23,062.50
RR 21,222.50
CR 26,222.50
RR 17,875.00
CR 23,375.00
RR 24,750.00
RR* 25,000.00
RR* 25,000.00
RR* 25,000.00
RR 14,312.50
RC 92,000.00
PS 75,000.00
CC 105,000.00
PS 80,000.00
D.O. No. 64-18

RC* 66,000.00
PS* 60,000.00
RC* 100,000.00
PS* 70,000.00
RC* 100,000.00
PS* 70,000.00
RC* 100,000.00
PS* 70,000.00
RC 100,000.00
CC 120,000.00
PS 70,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 27,250.00
CR 76,250.00
RR 27,250.00
RR 22,750.00
CR 23,350.00
RR 21,250.00
RR 22,250.00
RR 25,150.00
RR 34,000.00
CR 40,500.00
RR 34,000.00
CR 40,500.00
CR 88,000.00
RR 75,000.00
RR 32,200.00
RR 31,250.00
CR 41,000.00
RR 42,500.00
CR 39,125.00
RR 33,125.00
CR 38,750.00
RR 33,125.00
CR 38,750.00
RR 31,600.00
CR* 36,000.00
RR 26,250.00
RR 21,600.00
RR 21,250.00
RR 21,250.00
RR 21,250.00
RR 26,875.00
CR 30,750.00
RR 21,250.00
CR 27,500.00
RR 21,000.00
RR 20,300.00
CR 100,000.00
RR 50,125.00
CR 71,900.00
RR 59,500.00
CR* 120,000.00
CR 66,500.00
RR 55,000.00
RR 29,600.00
RR 33,500.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 21,600.00
RR 21,600.00
RR 21,400.00
RR 21,600.00
RR 21,600.00
RR 21,600.00
RR 21,000.00
RR 21,600.00
RR 21,600.00
RR 22,875.00
RR 22,875.00
RR 21,750.00
RR 21,750.00
RR 21,750.00
RR 21,750.00
RR 20,000.00
RC 108,000.00
PS 80,000.00
RC 80,000.00
PS 70,000.00
RC 80,000.00
PS 70,000.00
RR* 87,000.00
PS* 60,000.00
RR* 164,000.00
PS* 70,000.00
RC* 114,000.00
PS* 70,000.00
RC* 108,000.00
PS* 70,000.00
RC* 90,000.00
PS* 60,000.00
RC* 145,000.00
PS* 70,000.00
RC* 100,000.00
CC* 120,000.00
PS* 75,000.00
RC 88,000.00
CC 100,000.00
PS 70,000.00
D.O. No. 64-18
4th REVISION
CLASS ZV/SQ.M.
CR 43,000.00
CR 43,000.00
CR 52,637.50
CR 48,000.00
RR 40,000.00
CR 47,562.50
RR 62,500.00
RR 35,062.50
CR 42,300.00
RR 35,062.50
RR 35,022.50
RR 36,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 1,600.00
A50 480.00
A50 150.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 55,000
CR 68,550
CR 77,300
RR 40,000
CR 55,000
CR 155,000
CR 155,000
CR 155,000
CR 155,000
CR 164,600
CR 164,600
CR 164,600
CR 82,300
CR 49,000
RR 38,000
CR 42,800
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RR/CR* 25,000
RC 152,000
PS 50,000
RC 152,000
PS 50,000
152,000
50,000
RC 100,000.00
CC 120,000.00
PC 80,000.00
I* 90,000.00
AR* 10,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 2,400.00
A50 480.00
A50 150.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 50,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 60,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
CR 76,250.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
CR 75,200.00
RR 63,700.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 40,000.00
CR* 100,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
CR 48,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 38,400.00
RR 32,000.00
RR 32,000.00
RR 32,000.00
CR 32,000.00
RR 28,000.00
RR 32,000.00
RR 32,000.00
CC 105,000.00
CC 105,000.00
CC 105,000.00
CC 105,000.00
CC 105,000.00
CC 105,000.00
CC 135,000.00
PS 90,000.00
RC* 138,000.00
PS* 80,000.00
RR* 91,500.00
PS* 70,000.00
RR* 90,000.00
CC* 105,000.00
PS* 65,000.00
RC* 94,250.00
PS* 65,000.00
RC* 100,000.00
CC* 120,000.00
PS* 70,000.00
RC 100,000.00
CC 120,000.00
PS 70,000.00
I 90,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 3,300.00
RR 3,300.00
RR 5,100.00
RR 5,500.00
RR 2,500.00
A50 1,200.00
A50 650.00
RR 11,100.00
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 52,000
CR 58,000
CR 58,000
CR 58,000
CR 80,000
CR 80,000
CR 66,400
CR 59,000
CR 51,500
CR 80,800
CR 49,000
CR 48,000
CR 58,000
CR 58,000
CR 51,500
CR 48,000
CR 51,500
CR 66,400
CR 48,000
RR* 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 1,350.00
A50 480.00
A50 150.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 5,850.00
RR 4,500.00
RR 4,050.00
RR 4,050.00
RR 4,500.00
RR 10,000.00
RR 10,500.00
RR 11,000.00
RR** 12,000.00
RR** 12,000.00
RR** 12,000.00
RR** 20,000.00
RR** 12,000.00
RR** 12,000.00
RR** 12,000.00
RR** 6,000.00
RR** 6,000.00
RR 8,500.00
RC 80,000.00
PS 70,000.00
RC 90,000.00
CC 97,500.00
PS 75,000.00
RR 4,760.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
A50 1,900.00
RR 987.50
A50 800.00
A50 650.00
RR 525.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 1,425.00
A50 540.00
RR 10,750.00
RR 11,850.00
RR* 12,000.00
RR* 12,000.00
RR* 12,000.00
RR* 12,000.00
RR 7,500.00
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 65,500
CR 54,000
CR 65,500
CR 65,500
CR 85,800
CR 80,800
CR 65,500
CR 100,000
CR 65,500
CR 64,000
RR 27,500
CR 54,000
RR* 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 7,200.00
RR 7,200.00
RR 5,025.00
RR 7,200.00
RR 12,000.00
RR 3,600.00
A50**
RR* 15,000.00
RR 9,600.00
RR 16,300.00
RR 9,150.00
RR 10,500.00
RR* 15,000.00
RR* 20,000.00
RR* 10,000.00
RR* 25,000.00
RR* 25,000.00
RR* 25,000.00
RR* 6,000.00
RR 8,600.00
RR 4,800.00
RR* 20,000.00
RR* 30,000.00
RR* 6,000.00
Assesor's Report, no more
D.O. No. 64-18

CLASS 4th REVISION

ZV/SQ.M.
CR 51,100
CR 43,000
CR 51,100
CR 73,000
CR 56,675
CR*
CR 73,000
CR 51,100
CR 73,000
CR
CR 73,000
CR 78,750
CR 51,100
CR 73,000
CR 73,000
CR 73,000
CR
CR*
CR 73,000
CR
CR 73,000
CR 84,500
CR 58,400
CR 52,250
CR 84,500
CR 58,400
CR 63,200
CR 49,950
CR 40,437
RR** 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 2,500.00
A50 2,900.00
-
RR 2,750.00
A50 1,400.00
RR 4,400.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR* 45,600.00
CR 50,600.00
CR 44,000.00
CR 94,000.00
CR 53,100.00
CR 53,100.00
CR 53,100.00
CR 49,000.00
CR 59,000.00
CR 85,000.00
CR 52,000.00
CR 49,000.00
CR 32,750.00
CR 80,000.00
PS 47,500.00
CC 70,000.00
PS 52,500.00
RC 100,000.00
CC 120,000.00
PS 80,000.00
RC** 90,000.00
CC** 105,000.00
D.O. No. 64-18
4th REVISION
CLASS ZV/SQ.M.
RR 17,500.00
RR 22,500.00
RR 11,000.00
RR 11,250.00
RR 19,500.00
CR 47,100.00
RR 19,500.00
CR 47,100.00
RR 19,500.00
CR 47,100.00
RR 22,100.00
CR 42,500.00
RR*
RR 16,500.00
CR 42,000.00
CR 47,100.00
RR 19,500.00
RR 20,000.00
RR 18,250.00
CR 43,625.00
RR** 15,000.00
I** 20,000.00
RR 14,375.00
CR 30,000.00
RR 20,000.00
RR 20,000.00
RR 34,300.00
RR 25,000.00
RR 20,000.00
RR 25,000.00
RR 25,000.00
RR 25,000.00
RR 20,000.00
RR 21,250.00
RR** 18,600.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 2,000.00
A50 950.00
A50 650.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 76,500.00
CR 46,200.00
CR 77,500.00
CR 71,500.00
CR 46,200.00
CR 46,200.00
CR 46,200.00
CR 66,900.00
CR 66,900.00
CR 52,500.00
CR 46,200.00
CR 46,200.00
CR 46,200.00
CR 46,200.00
CR 46,200.00
D.O. No. 64-18
CLASS 4th REVISION

ZV/SQ.M.
CR 45,000
CR 41,500
CR 49,500
CR 41,500
CR 41,500
CR 41,500
CR 38,600
CR 45,000
CR 54,000
CR 54,000
CR 45,000
CR 49,500
CR 49,500
CR 49,500
CR 41,500
CR 46,000
CR 38,600
RR* 25,000
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
CR 50,000.00
CR 47,500.00
CR 47,500.00
CR 54,500.00
CR 47,500.00
CR 47,500.00
CR 49,500.00
CR 40,500.00
CR 45,500.00
CR 47,500.00
CR 35,000.00
D.O. No. 64-18

4th REVISION
CLASS ZV/SQ.M.
RR 45,000.00
CR 52,500.00
RR 45,000.00
RR 45,000.00
CR 52,500.00
RR 45,000.00
CR 52,500.00
CR 62,500.00
CR 52,500.00
CR 74,500.00
RR 55,000.00
CR 62,500.00
CR 75,000.00
CR 52,500.00
CR 52,500.00
RR 45,000.00
CR 52,500.00
RC 60,000.00
PS 25,000.00
RC 100,000.00
CC 120,000.00
PS 80,000.00
ION
R
TION OF REAL
LAR BARANGAY -
FICATION IN A
UE PRESCRIBED FOR
HER STREET/
NS SHALL BE USED; AND
IFICATION OF REAL
THE SAME
RANGAY OF SIMILAR
STREET/BARANGAY/
L BE CLASSIFIED AS
LOCATED IN A STREET/
RED FOR PURPOSES OF
F THE LAND AND
MENT SHALL BE GIVEN

MARKET VALUE PER
SENCE OF ZONAL
L BE CLASSIFIED AS
ALUE SHALL BE ADDED
NT CERTIFIED TO
. IF IT IS UTILIZED FOR
PER GOVERNMENT
NATIONAL HOUSING
NO LONGER BE VALUED
SSESSORS.
ING ALL INTERNAL

ATE, DONOR'S AND
DISPOSITIONS OF REAL
MARKET VALUE
ASSESSORS (i.e. LATEST
THE DULY NOTARIZED
D IN COMPUTING ESTATE
MINED BY THE
E FAIR MARKET VALUE
NICIPAL ASSESSOR,
Republic of the Philippines
BUREAU OF INTERNAL REVENUE
DEPARTMENT ORDER NO. 36-07

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

PROPERTIES IN CEBU CITY UNDER THE JURISDICTION OF
REVENUE DISTRICT OFFICE NO. 81 (CEBU CITY NORTH) FOR
INTERNAL REVENUE TAX PURPOSES.
TO: : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas
and determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from the private and public
sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties (3rd Revision) within the jurisdiction of Revenue District Office No. 8 - Cebu
North, Revenue Region No. 13 - Cebu City after public hearing was conducted on December 8,
2005 for the purpose. This Order is issued to implement the revised zonal values of properties for
purposes of computing any internal revenue tax due on sale/transfer or any other disposition of real
properties.
The zonal values establishes herein shall apply provided the same is higher than (1) the fair
market value as shown in the schedule of values of the provincial or city assessor and (2) the gross
selling price/consideration as shown in the duly notarized document of sale or transfer of real property.
This Order shall take effect immediately.
Page 87
MARGARITO B. TEVE
RECOMMENDED BY:
(signed)
LILIAN B. HEFTI
OIC-Commissioner of Internal Revenue
Page 88
DEFINITION OF TERMS




CODE CLASSIFICATION CODE CLASSIFICATION
RR Residential Regualr GL Government Land
CR Commercial Regular GP General Purposes
CC Commercial condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
*Agricultural/Rawland not less than 5,000 square meters

AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land
A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
Page 89
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
Page 90
RDO NO. 81 CEBU CITY - NORTH
CITY/MUNICIPALITY: CEBU CITY
BARANGAY: ADLAWON
-------------------------------------------------------- ------------------------------------------------------
STREET/SUBDIVISION VICINITY
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
BARANGAY: AGSUNGOT
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
BARANGAY: APAS
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
AMORES SUBD
FIRST ST LAPU-LAPU ST
FULTON ST
GOV. CUENCO AVE JUAN LUNA - MAHIGA BRIDGE
LA GUARDIA
LA GUARDIA EXT
MARCONI ST FULTON STREET
PC HILLS
Page 91
PASTRANO SUBD
ROAD TO BUSAY SALINAS-CEBU PLAZA
ROAD TO BUSAY CEBU PLAZA-EGGLINGS
ROAD TO CMP LAPULAPU
NOTE: * - Located in Brgy Lahug as per RDO's justification
Page 92
BARANGAY: APAS (CONT.)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
SALINAS DRIVE
SALINAS DRIVE EXT
SAN ANTONIO VILL I

SAN ANTONIO VILL II
SAN MIGUEL ST
ST. JAMES ST
ST. LAURENCE ST
ST. LAURENCE EXT SITIO UCMA - ECIMHA

STEPHENSON ST
1ST ST
2ND ST
3RD ST
4TH ST
SITIO PANABANG
SITIO MAHAYAHAY
SITIO CALBARYO
SITIO PLAZA
SITIO BACA
ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES
ALL OTHER STREETS
NOTE: * - Located in Brgy Lahug as per RDO's justification
Page 93
BARANGAY: BABAG
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
LAHUG TAWAGAN ROAD
MALUBOG HIGHWAY
BABAG I BUSAY ROAD
BABAG II BUSAY ROAD - BANILAD
BONBON ROAD NAWNAWAN
MALUBOG NEAR SCHOOL SITE
ALL OTHER AREAS (ALL OTHER STREETS) W/IN BRGY PROPER
WATERSHED
BARANGAY: BACAYAN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ADERAN VILLAGE
ALONG PROV'L RD TIGBAO BR-BDRY BRGY PIT-OS
ASGROW COUNTRY ESTATE
HIDDEN VIEW SUBD I
HIDDEN VIEW SUBD II
RD - HIDDEN VIEW & JOYVILLE SUBD
JOYVILLE SUBD
LIGAYA HOMES SUBD
PRISTINA NORTH SUBDIVISION
VILLA DEL RIO SUBD
VILLA LEYSON SUBD.
RESOURCES RESIDENTIAL CONDO

PARKING SLOT RESOURCES RESIDENTIAL CONDO
Page 94
BARANGAY: BANILAD
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A BONIFACIO ST GOV. CUENCO AVE-MANDAUE BDRY
(TALAMBAN-MANDAUE CY)
GOV. CUENCO AVE-MANDAUE BDRY
DONA RITA
EL DORADO VILL/DORADO I VILL
GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS
HOLY FAMILY NEAR STO NINO
HOLY FAMILY NEAR EL DORADO
M LUISA P1 EULALIA
M LUISA P1 LUIS
M LUISA P1 MELISSA
M LUISA P1 P ANANIAL
M LUISA P1 P EMILIO
M LUISA P1 P JOHN
M LUISA P1 P LUCY
M LUISA P1 P MARIA
M LUISA P1 P MIGUEL
M LUISA P1 ROSEBUD
M LUISA P2 P MARIANO
M LUISA P2 P DON SERGIO
M LUISA P1 ANNABELLE
M LUISA P2 P STEPHANY
M LUISA ESTATE PARK PH II
M LUISA ESTATE PARK PH III
M LUISA ESTATE PARK PH IV
M LUISA ESTATE PARK PH V
M LUISA ESTATE PARK PH VI
M LUISA ESTATE PARK PH VII
M LUISA ESTATE PARK PH VIII HILLTOP
VALLEY
CLIFF
M LUISA ESTATE PARK PH IX HILLTOP
VALLEY
M LUISA ESTATE PARK PH X HILLTOP
VALLEY
M LUISA ESTATE PARK PH XI VALLEY
CLIFF
ROAD M LUISA EST PARK
Page 95
STO NINO VILLAGE
ALL OTHER AREAS
THE CREST EXECUTIVE PENTHOUSE CONDO
PARKING SLOT THE CREST EXEC PENTHOUSE CONDO
Page 96
BARANGAY: BINALIW
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
SAN LORENZO SUBD
WOODLANDS SUBD.
ALL AREAS
BARANGAY: BUDLA-AN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
MA. LUISA PARK PHASE V
ROAD TO BUDLAAN ELEM SCH. - BOUNDARY
SITIO KANGMAYA
SITIO TAC-AN TO BUDLAAN ELEM SCHOOL

ALL SOCIALIZED HOUSING SUBD
BARANGAY: BUSAY
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
EGGLING'S SUBD
GARDEN VILLE SUBD (GARDAN VILLE SUBD)
HILLTOP SUBD
MA LUISA ESTATE PARK PHASE VI PART
PHASE IX (VALLEY)
PHASE IX (HILLTOP)
PHASE IX (MIDLAND)
PLAZAVILLE
PROV GOVERNMENT SUBD.
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE
GRAJE-EGGLING'S RES
Page 97
EGGLING'S-LAHUG
STO. NINO PBN VILLAGE (PLAZA HOUSING)
ALL OTHER AREAS
YUMPIL TOWER
PARKING SLOT YUMPIL TOWER
Page 98
BARANGAY: CAMBINOCOT
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
BARANGAY: CAPITOL SITE

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TRDA
GUADALUPE RIVER-WALING ST
CAPITOL CEBU CY ZOO VILLALON RES-CCG
ESCARIO-VILLALON RES
CLAVANO ST ESCARIO ST-MONTALBAN SUBD
JUNC RD-CEBU CITY ZOO (JUNC RD-CCG)
DON GIL GARCIA ST B RODRIGUEZ STREET
DON GIL GARCIA EXT
DON J AVILA ST RODRIGUEZ-OSMENA
OSMENA BLVD-KAMPUTHAW BDRY
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ
EAST CAPITOL SITE
F RAMOS EXT MA. CRISTINA ST
GEN MAXILOM ST OSMENA RTDA-J OSMENA
JUANA OSMENA ST MAXILOM-ABOITIZ
ABOITIZ-N ESCARIO
ESCARIO-JUNCTION ROAD
JUNCTION-CCGC
J LLORENTE ST WALING-WALING - OSMENA
OSMENA BLVD-J. OSMENA
M VELEZ EXT (M VELEZ ST) GUAD RVR-DON G GARCIA
MA CRISTINA ST (MP YAP)
MA CRISTINA EXT
MANUEL ZOSA ST (GOV ROSAS)
MIRASOL ST
N. ESCARIO ST J OSMENA- G GARCIA
N. ESCARIO EXT
N.RAFOLS ST
Page 99
ORCHID ST N ESCARIO-JASMIN
P RODRIGUEZ
PRES OSMENA BLVD OSMENA-RTDA ESCARIO
WALINGWALING
ALL OTHER STREETS
NOTE: * - Cancelled - identified under RDO 82 as per RDO's justification
Page 100
BARANGAY: CARRETA
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
GEN MAXILOM AVE B CATH CEM-MJ CUENCO
GEN MAXILOM AVE MJ CUENCO-P CANAL
MJ CUENCO AVE MAXILOM-C CREEK
ALL OTHER STREETS
INTERIOR AREAS
BARANGAY: CEBU PORT CENTER

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
1ST ST (3RD AVE EXT)
2ND ST (6TH AVE EXT)
3RD ST EAST (ROAD WEST 1)
3RD ST WEST (ROAD EAST 1)
4TH ST (ROAD 5)
5TH ST EAST (AD EAST 3)
5TH ST WEST (AD WEST 3)
6TH ST (3RD AVE)
BARANGAY ST (1ST ST)
CABAHUG ST (2ND ST)
CITY HALL CIVIC CENTER T. PADILLA ST
7TH ST (13TH ST)
S OSMENA JR. AVE
2ND AVENUE
PORT CENTRE AVE (10TH)
10TH ST (6TH ST)
SAN JOSE DELA MONTANA
LUDO MEM. PARK
QUEEN CITY GARDENS
BANGKA ST
BARKO ST
Page 101
BARANGAY: CEBU PORT CENTER (CONT.)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
HUMABON AVENUE (4TH AVE)
INDEPENDENCIA ST (3RD ST)
KALIPAYAN ST (8TH ST)
LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑA
MIXED/BALINTAWAK-MAG
LAPU-LAPU LOOP (6TH AVE)
PEPSI ST (8TH AVE)
PORT AREA QUEZON BLVD
ARELLANO BLVD (1ST AVE)
1ST AVE (6TH SVE)
OSMENA JR. AVE
T. PADILLA EXT
S. OSMENA JR AVE (2ND AVE) SUPERBLOCK
MIXED
SAN JOSE DELA MONTANA AVE
STP COURT (6TH AVE)
ALL OTHER STREETS
CIFC CONDO
PARKING SLOT CIFC CONDO
Page 102
BARANGAY: CENTRAL POB (PROPER) (STO. NIÑO)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
COLON ST OSMENA-JAKOSALEM
D JAKOSALEM ST LEGASPI-OSMENA BLVD (LEGASPI-MAGALLAN
COLON-LEGASPI ST (COLON-Q BLVD)
MAGALLANES - QUEZON BLVD
F GONZALES ST MAGALLANES - MC BRIONES
MC BRIONES - WHARF
PRES OSMENA - WHARF
JUEZ BORROMEO ST P LOPEZ-V GULLAS
LEGASPI ST COLON-V GULLAS
V GULLAS-JAKOSALEM
JAKOSALEM=-P BURGOS
LINCOLN ST PLARIDEL-F GONZALES
MABINI V GULLAS-URDANETA
MAGALLANES ST V GULLAS-JAKOSALEM
P LOPES-V GULLAS
D JAKOSALEM-P BURGOS
MC BRIONES ST PLARIDEL - F. GONZALES
F. GONZALES - MAGALLANES
P BURGOS ST URDANETA-OSMENA BLVD
PRES OSMENA-WHARF
URDANETA-WHARF
V GULLAS-URDANETA
P GOMEZ ST JAKOSALEM-MABINI
P GULLAS ST J LUNA-J BORROMEO
P LOPEZ ST COLON-BALINTAWAK
BORROMEO-MAGALLANES
BALINTAWAK-BORROMEO
BALINTAWAK-MAGALLANES
PLARIDEL EXT LEGASPI-P OSMENA BLVD
PLARIDEL ST OSMENA-MC BRIONES
PRES OSMENA BLVD JAKOSALEM-P BURGOS
V GULLAS-JAKOSALEM
V GULLAS-P BURGOS
COLON-V GULLAS
V GULLAS ST LEGASPI-A MABINI
OSMENA BLVD-LEGASPI (MAGALLANES-LEGAS
ALL OTHER STREETS
Page 103
CITY SAVINGS FINANCIAL PLAZA
PARKING SLOT CITY SAVINGS FINANCIAL PLAZA
NOTE: As per RDO's justification

* - Cancelled - identified under RDO 82
** - Vicinity - Urdaneta to Osmena Blvd
*** - Vicinity - V. Gullas to D. Jakosalem and D. Jakosalem to P. Burgos
Page 104
BARANGAY: COGON CENTRAL

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
D JAKOSALEM ST LANDON-GEN MAXILOM
F RAMOS ST MAXILOM-VILLANUEVA
VILLANUEVA-JAKOSALEM
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM
GEN MAXILOM AVE J OSMENA- JAKOSALEM ST
QUEENS ROAD
GEN. JUNQUERA EXT
RR LANDON ST JUNQUERA-JAKOSALEM
V RANUDO ST F RAMOS-JAKOSALEM
ALL OTHER STREETS
BARANGAY: DAY-AS
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
BONIFACIO ST JAKOSALEM-SIKATUNA
D JAKOSALEM ST F RAMOS-P DEL ROSARIO
IMUS ST JAKOSALEM - BRGY T. PADILLA BDRY
(JAKOSALEM - SIKATUNA)
SIKATUNA ST BONIFACIO-ZAPATERA BDY
(T. PADIILA-BONIFACIO)
T. PADILLA ST SIKATUNA ST - BRGY T. PADILLA BDRY
ALL OTHER STREETS
BARANGAY: GUBA
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
Page 105
NOTE: * - Cancelled - No such vicinity as per RDO's justification
Page 106
BARANGAY: HIPPODROMO
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
CEBU BUSINESS PARK LOT NO. 2
RD LOT NOS. 1, 3 & 4
LOT NOS. 5-16
LOT NOS. 17-23
LOT NOS. 25-27
LOT NOS 24, 28-32 & 34
LOT 35-37
RD LOT 33 & 38
LOT NOS 39-41
LOT NOS. 42 - 52
RD LOT NOS. 53 & 54
LOT NO. 55
RD LOT NOS 56, 57 & 59
LOT NOS 58, 60-64
LOT NOS. 65-75
HIPODROMO VILLAGE ALL STREETS
MAXILOM AVENUE
M CUENCO AVE
ACCESS ROAD TO AYALA MJ CUENCO AVENUE
ROAD TO HIPODROMO
ALL OTHER STREETS
BARANGAY: KALUBIHAN (POB)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
SANCIANGKO ST OSMEÑA BLVD - GEN JUNQUERA ST
COLON ST OSMEÑA BLVD - GEN JUNQUERA ST
PRES. OSMEÑA BLVD V GULLAS ST - SANCIANGKO ST
PELAEZ ST COLON ST - SANCIANGKO ST
GEN JUNQUERA ST COLON ST - SANCIANGKO ST
ALL OTHER STREETS
Page 107
NOTE:
* - Cancelled - Not for Sale as per RDO's justification
** - reclassified to Access Road to Ayala (St), vicinity - MJ Cuenco Avenue
Page 108
BARANGAY: KAMAGAYAN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO
BONIFACIO-SANCIANGCO ST
DON PEDRO CUI EXT P DEL ROSARIO-JAKOSALEM
(RR LANDON-P DEL ROSARIO)
JUNQUERA ST P DEL ROSARIO-SANCIANGKO
P DEL ROSARIO ST JUNQUERA-JAKOSALEM
PRES OSMENA-JUNQUERA
PELAEZ ST CREED ALLEY
P DEL ROSARIO-SANCIANGKO
(R LANDON-OSMENA BLVD)
STA. RITA ALLEY CREEK
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO
SANCIANGKO ST OSMENA-JUNQUERA
JUNQUERA ST-D JAKOSALEM
ALL OTHER STREETS
BARANGAY: KAMPUTHAW
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A MORALES ST ESCARIO - C S ROSAL
A TOJONG CS ROSAL - A REYES
ABANDONED ROAD
ACACIA ST SAMPAGUITA
ALONG MAGELLAN HOTEL LOT NOS 14 & 15

LOT NO 16
LOT NOS 17 & 19
LOT NOS 20 - 22
LOT NOS 23-27
LOT NOS 28-32
RD LOT NOS 33-37
Page 109
ALU COMPOUND
APITONG ST
ARCH REYES AVE GORORDO-ESCARIO

CS ROSAL ST A. MORALES

* - Vicinity - P del Rosario to Bonifacio St and Bonifacio St to Sanciangko St
** - Cancelled
Page 110
BARANGAY: KAMPUTHAW (CONT.)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
CASING COMPOUND
CEBU BUSINESS PARK LOT NOS 1-13
D JAKOSALEM ST GEN MAXILOM--GORORDO AVE
DIGNOS COMPOUND
DON JOSE AVILA ST CAPITOL SITE BDRY-MA CRISTINA
TOJONG-ARCHBISHOP REYES AVE
RD - PERPETUAL SUC HOSPITAL
PERPERTUAL HOSP.- V. ESCARIO ST
DORIA SOLON PVT. ROAD
DR. L. TOJONG ST (TINDALO ST)
ELIZABETH POND ST
ELIZABETH POND EXT
FATHER R. RHAMAN ST
GEN MAXILOM ST J OSMENA-JAKOSALEM
JAKOSALEM-GORORDO
ECHAVES-ROM CATH CEM
GONZALES COMPOUND
GONZALES PVT ROAD
GONZALES SUBD
GORORDO AVE N ESCARIO-G MAXILOM AVE
PADGET-N. ESCARIO ST (PADGET-GEN. MAX
JOSE R. REYES ST
JUANA OSMENA ST ABOITIZ-GEN MAXILOM
J. OSMENA EXT-ESCARIO
ESCARIO - ABOIKTIZ
J. OSMENA EXT - PUROK 8
JUANA OSMENA EXT 1-4
KAMAGONG ST ARCH REYES AVE
M. GUTIANUY ST
MA CRISTINA ST
MANALO ST PD-INC CHURCH
Page 111
MARIPOSA ST
MARTINEZ CPD
MIDDLE (MEDDLE) ROAD
Page 112
BARANGAY: KAMPUTHAW (CONT.)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
MOLAVE ST
MONTALBAN SUBD
NC ESCARIO ST J OSMENA-BRIDGE
ESCARIO BRIDGE-GORORDO AVE
GORORDO AVE-ARCH REYES AVE
NC ESCARIO EXT 1-3
QUEENS ROAD
QUEENS ROAD EXT

R ABOITIZ J OSMENA-GEN MAXILOM
RD TO MAGELLAN HOTEL
RD TO PERPETUAL SUC HOSP
ROAD TO PUROK PUROK 8-J OSMENA
SANCIANGKO ST ESCARIO - GORORDO

SUNRISE ST
UNCHUAN ST
WALING-WALING

ALL OTHER STREETS
GOLDEN PEAK CONDO

PARKING SLOT GOLDEN PEAK CONDO
RICHMOND PLAZA CENTER CONDO
PARKING SLOT RICHMOND PLAZA CENTER CONDO
TRINITY PLAZA TOWER CONDO
PARKING SLOT TRINITY PLAZA TOWER CONDO
SACRIS CONDOMINIUM
PARKING SLOT SACRIS CONDOMINIUM
WINLAND TOWERS I, II, III
PARKING SLOT WINLAND TOWERS I, II, III
Page 113
YALI CONDOMINIUM
PARKING SLOT YALI CONDOMINIUM
Page 114
BARANGAY: KASAMBAGAN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
AGUSTINES COMPOUND
ALMENDRAS ST
BAUHINIA SUBD
DIEGO SILANG ST
EDROS ST
ESCANO SUBD
F CABAHUG ST J LUNA-VILLA AURORA
(JUAN LUNA-AYALA PROPER)
J LUNA-VILLA AURORA
GOCHAN - POTVILLE
FIRST ST
FOURTH ST
GARCIA SUBD
GEN LIM F ROXAS - P QUIRINO
GENTLE BREEZE SUBD
GO LAM DRIVE ST J LUNA-IPI
GOV M CUENCO J LUNA-MAHIGA RIVER

GOLDEN SUN DRIVE
GOLF COUNTRY CLUB
IPI COMPOUND
JARUCHEMIC COMPOUND
JUAN LUNA AVE A REYES AVE- F CABAHUG
KATIPUNAN LBR CORP SUBD.
MARTINEZ SUBD
NEW HOME DRIVE
NEW FRONTIER ST
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK
OUANO SUBD
PANAGDAIT SUBD
PARADISE VILLAGE
PARAY SUBD
Page 115
POTVILLE SUBD
PRES LAUREL ST PRES MAGSAYSAY
PRES OSMENA ST P ROXAS-P QUIRINO
PRES QUEZON ST P MAGSAYSAY-CABAHUG
PRES ROXAS GEN LIM-F CABAHUG
Page 116
BARANGAY: KASAMBAGAN (CONT.)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
PRES AGUINALDO ST
PRES QUIRINO ST GEN LIM-F CABAHUG
PRES MAGSAYSAY ST
ROAD TO ST MICHAEL SUBD
ROAD TO VECO COMPOUND
SAN MIGUEL CORP CMPD
SECOND ST
ST MICHAEL SUBD
STA LUCIA SUBD

SY LIANCO COMPOUND
TANDANG SORA ST.

THIRD ST
T. BERLIN ST
TRES BORCES PADRES EXT
TRES BORCES EXT
VILLA AURORA SUBD
YAP COMPOUND
ALL OTHER STREETS

EAST AURORA TOWER CONDO
PARKING SLOT EAST AURORA TOWER CONDOMINIUM
PDI CONDOMINIUM
PARKING SLOT PDI CONDOMINIUM
Page 117
BARANGAY: LAHUG (POB)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
AMON TRADING PORT
ARCH REYES AVE
BEVERLY GLEN SUBD
BEVERLY HILLS SUBD
BUFFALO GOLF COURSE
CAPITOL CEBU CY ZOO OPRA VILL-VILLALON
BEVERLY HILLS - OPRA VILL
OPRA VILLE VILLA APAS
DON MARCELO REGNER ST
DONA MODESTA SINGSON GAISANO ST
ELISA VALLEY SUBD

FULTON ST
GEMSVILLE SUBD
GORORDO AVE SALINAS-PADGET CMPD
GOLDEN VALLEY SUBD/GOLDEN SUN VALLEY

GOTIANUY SUBD
GREENVALLEY SUBD TO CAMP MARINA
JUANA ST
KAMAGONG ST
BBRC - ARCH REYES AVE
LA GUARDIA
LA GUARDIA EXT
MANUEL DY SUBD
MARCONI ST FULTON ST
MOLAVE ST
OPRA VILLAGE
BC HOMES (PC HOMES)
PADGET COMPOUND ROAD
PC HILLS
PEACE VALLEY ROAD TO CAMP MARINA
RD TO BOY SCOUT CAMP
Page 118
RD TO HOLY FAMILY RETREAT HOUSE
RD TO VILLAR RECORDING
ROAD TO BUSAY CEBU PLAZA-SALINAS DR.
CEBU PLAZA-EGGLINGS
Page 119
BARANGAY: LAHUG (POB) (Continuation)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
RD TO GREEN VALLEY
ROSAL ST
SALINAS DRIVE JUNCTION GORORDO - BBRC
BBRC-ARCH REYES AVE (BDRY)
SALINAS DRIVE EXT JUNCTION GORORDO - DEAD END
SANJER CASVILLE SUBD

SANSON SUBD
SENO SUBD
SUNSET SUBD
UNCHUAN SUBD
VILLALON SUBD
ALL OTHER STREETS
CITY LIGHTS GARDEN TOWERS CONDO 1, 2, 3 & 4

PARKING SLOT CITY LIGHTS GARDEN TOWERS CONDO 1, 2,
PARK CITY CENTRAL CONDO
PARKING SLOT PARK CITY CENTRAL CONDO
PILAPIL TOWNHOMES CONDO
PARKING SLOT PILAPIL TOWNHOMES CONDO
BARANGAY: LOREGA SAN MIGUEL

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
CORTES SUBD
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK
M.J CUENCO AVE
GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES ST
Page 120
GEN MAXILOM AVE ECHAVEZ-MJ CUENCO
GEN LOREGA ECHAVEZ-MJ CUENCO
M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA
SAN MIGUEL ST SAN JOSE-MJ CUENCO
VILLA SUBDIVISION
ALL OTHER STREETS
Page 121
BARANGAY: LUSARAN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
BARANGAY: BO. LUZ

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ARCH REYES AVE N. ESCARIO - J. LUNA AVE

CABANTAN ST ARCH REYES - NEW ERA
CEBU BUSINESS PARK LOT NO 1

LOT NOS 4-6
ROAD LOT NOS 2,3,5,7 & 8
LOT NO 9
LOT NOS 10-16
LOT NOS 18-22
LOT NOS 24-31
LOT NO. 34
ROAD LOT NOS 17,23,32 & 33
JUAN LUNA ACCESS TO AYALA
JUAN LUNA AVE ARCH REYES - NEW ERA
NEW ERA ST CABANTAN ST - J. LUNA
PAG-IBIG WTC TOWER
PARKING SLOT PAG-IBIG WTC TOWER
AYALA LIFE ASS. INC. CONDOMINIUM
PARKING SLOT AYALA LIFE ASS. INC. CONDOMINIUM
ALL OTHER STREETS
Page 122
BARANGAY: MABINI
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED

* - cancelled - Not for sale
** - cancelled - Duplication
Page 123
BARANGAY: MABOLO (PROPER)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALMENDRAS ST F CABAHUG-SINDULAN
C MINA ST OLD PHIL RAILWAY
C BORCES ST JOAQUIN-JUAN LUNA
CASALS VILLAGES ALL LOTS WITH SUBD
COROMINA SUBD GILL TUDTUD
E LABUCAY ST TRES PADRES BORCES-GOCHAN
F CABAHUG J LUNA AVE
F MINA ST L TUDTUD-H JOAQUINO
F SENO ST M J CUENCO
FLORES DE MAYO ST
FRANCISCO ARCILLA G TUDTUD-C MINA
FROILAN ARCILLA JUAN LUNA-V COLINA
GETTY OIL COMPOUND
GIL TUDTUD ST H JOAQUINO
GO SOTTO COMPLEX
GOCHAN COMPOUND ROAD M J CUENCO
GOCHAN ST CABAHUG-MJ CUENCO

GOCHAN SUBD TRES PADRES-GOCHAN EXT
GUIBILONDO ST L TUDTUD-JUAN LUNA AVE
H BORGONIA G TUDTUD-C MINA ST
H JOAQUINO ST G TUDTUD-C MINA ST
HOLY NAME ST M J CUENCO AVE
J JOAQUINO ST E LUBAKAY
JUAN LUNA AVE F CABAHUG - C. PORT
L LIMBONG ST JUAN LUNA
L TUDTUD NEW ERA-F MINA
M BORCES ST G TUDTUD-C MINA
M BORGONI ST BP BORCES-GOCHAN
MJ CUENCO AVE HIPODROMO-MANDAUE
(MJ CUENCO ACCESS TO AYALA) (ACCESS TO AYALA)
MABONITES
NEW ERA ST L TUDTUD-J LUNA AVE
NEW FRONTIER S CABAHUG
OLD PHIL RAILWAY L TUDTUD-J LUNA AVE
S BORCES EXT
S BORCES ST M J CUENCO
Page 124
S CABAHUG ST JUAN LUNA-CASALS VILL
SAN ROQUE JUAN LUNA
Page 125
BARANGAY: MABOLO PROPER (Continuation)

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
SINDULAN ST S CABAHUG-CASALS VILL
TENASAS SUBD
TRES PADRES BORCES CABAHUG-GOCHAN CMPD
V COLINA ST MJ CUENCO- C PORT
ALL OTHER STREETS
CEBU HOLDINGS CENTER

ALL ASIA PROPERTIES CONDO
PARK TOWER CONDOMINIUM I & II
FIRST ABACUS FINANCIAL TOWER CONDO
CEBU FINANCIAL TOWER
MONTE DE PIEDAD CONDOMINIUM
CEBU BUSINESS CENTER
PARKING SLOT ALL CONDOMINIUMS
BARANGAY: MALUBOG
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALMENDRAS ST SITIO TINGUB - BRGY BABAG
E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUB
KAN-IRAG SPORTS COMPLEX
TOPS
ALL SUBDIVISIONS
ALL OTHER AREAS
WATERSHED
Page 126
BARANGAY: PARI-AN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A BONIFACIO ST JAKOSALEM-A MABINI
A MABINI ST BONIFACIO-V GULLAS
V GULLAS-BONIFACIO
ZULUETA ST-V.GULLAS
COLON ST JUNQUERA-D JAKOSALEM
D JAKOSALEM-MABINI
D JAKOSALEM ST COLON-V GULLAS
A BONIFACIO-COLON ST
ESPANA ST JAKOSALEM-SIKATUNA
GEN JUNQUERA ST SANCIANKO-COLON
IBARRA ST BONIFACIO-ESPANA
ISAGANI ST IBARRA-A MABINI
SANCIANGKO ST ESCANO-JUNQUERA
JUNQUERA-JAKOSALEM
SIKATUNA ST BONIFACIO-MABINI
SIMOUN ST JAKOSALEM-IBARRA
SUDLON ST ESPANA-COLON
V GULLAS JAKOSALEM-A MABINI
ALL OTHER STREETS
BARANGAY: PARIL
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
Page 127
BARANGAY: PIT-OS
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
BDRY OF BRGY BACAYAN TO
BRGY BINALIW - PULANG BATO
PIT-OS PROPER
BDRY OF BRGY BACAYAN
BRGY BINALIW - PULANG BATO
RES. LT W/IN RD JUNC-SITIO KABANGAHAN
BRGY BINALIW & PULANG BATO
NEAR RD JUNC-SITIO KABANGAHAN,
BRGY BINALIW & P. BATO -
GERENIA & RAMOS PROP.
SITIO KABANGAHAN W/IN JUNCTION P. LUPA
KAHAYAHAY SUBD
MIRAMONTE SUBD (MIRAMANTE SUBD)
BELFONT SUBDIVISION (BETTANY SUBD)
VILLA DEL RIO II SUBD
ALL OTHER AREAS
VILLA DEL RIO COMM-RES CONDO
PARKING SLOT VILLA DEL RIO COMM-RES CONDO
BARANGAY: PONG-OL SIBUGAY

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL SOCIALIZED HOUSING SUBDIVISION
CEBU GOLF POLO CLUB
WATERSHED
Page 128
NOTE: * - Reclassified to Pit-Os Proper (St), vicinity - Bdry of Brgy Bacayan to Brgy Binaliw - Pulang Bato
As per RDO's justification:
** - Located in Brgy San Jose
Page 129
BARANGAY: PULANGBATO
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
AGRO MACRO DEV. CORP
GREENWOOD SUBDIVISION
METROPOLIS SUBDIVISION
BARANGAY: SAN ANTONIO

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
D JAKOSALEM ST LANDON-P DEL ROSARIO
DON PEDRO CUI ST LANDON-DEL ROSARIO
JUNQUERA ST RR LANDON-P DEL ROSARIO
JUNQUERA EXT JUNQUERA ST-RR LANDON
P DEL ROSARIO ST OSMENA-JUNQUERA
JUNQUERA-JAKOSALEM
PELAEZ ST LANDON-DEL ROSARIO
PRES OSMENA BLVD LANDON-DEL ROSARIO
RR LANDON OSMENA-JAKOSALEM ST
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS
ALL OTHER STREETS
BARANGAY: SAN JOSE

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ROAD TO LORENZA (LOREGA) BORCES PUROK III
PUROK IV
ROAD TO BUTUANON RIVER PUROK I
MARYVILLE SUBD (PUROK III) (PARK 3)
ROAD TO CITE PUROK II
Page 130
KAHAYAHAY SUBD
MARYVILLE SUBD RD TO BUTUANON RIVER
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK III)
VILLA SAN JOSE SUBD
ALL OTHER STREETS ALONG BULBO-PULANG BATO
NOTE:
* - Cancelled - No such street
Page 131
BARANGAY: SAN ROQUE

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A MABINI ST ZULUETA- F (A) URDANETA
ARELLANO BLVD EST PARIAN-LEGASPI EXT
GOMEZ ST
OSMENA BLVD (J. LUNA ST) P. BURGOS ST-M.J. CUENCO AVE.
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE
LAPULAPU ST MAGALLANES-QUEZON BLVD
V GULLAS-LEGASPI
LOT 7488-V GULLAS ST
LEGASPI-OSMENA BLVD.
(LEGASPI-MAGALLANES)
LEGASPI ST P BURGOS-M J CUENCO
LEGASPI EXT M J CUENCO-QUEZON BLVD
LOGARTA ST ZULUETA-URDANETA ST
MC BRIONES ST M J CUENCO AVE-LEGASPI EXTN
M J CUENCO
ML QUEZON BLVD M J CUENCO AVE -ESTERO PARIAN
(BURGOS-EST PARIAN)
MAGALLANES ST P BURGOS-MJ CUENCO
P BURGOS ST. OSMENA BLVD-URDANETA
(QUEZON BLVD-URDANETA)
URDANETA ST.-V GULLAS
S OSMENA,JR-QUEZON BLVD
PIER 2 ROAD S OSMENA,JR-QUEZON BLVD
R PALMA ST MJ CUENCO-QUEZON BLVD
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT
URDANETA ST. P BURGOS-MJ CUENCO
V GULLAS ST A MABINI-MJ CUENCO
ZULUETA ST MABINI-MJ CUENCO AVE
ALL OTHER STREETS
BARANGAY: SIRAO
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
Page 132
CEBU GOLF & POLO CLUB
KAN-IRAG PARK (KANG-IRAG PARK)
GEN. MAXILOM AVE
NOTE:
* - Cancelled - identified under RDO 82
** - Cancelled - No such street
Page 133
BARANGAY: STA. CRUZ

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ARLINGTON POND A POND ST-F RAMOS
OSMENA BLVD-F RAMOS
A VILLANUEVA ST F RAMOS ST
GEN. MAXILOM AVE F. RAMOS - F. OSMENA
F. OSMENA GEN. MAXILOM AVE
GEN. MAXILOM-PELAEZ ST
JUNQUERA ST RAMOS-RR LANDON
PELAEZ EXT VILLANUEVA-RR LANDON
PRES OSMENA BLVD A POND-RR LANDON
F OSMENA RTDS-A POND ST
RR LANDON ST OSMENA-JUNQUERA
V RANUDO ST F RAMOS
ALL OTHER STREETS
ONE CKS TOWER CONDOMINIUM
PARKING SLOT ONE CKS TOWER CONDOMINIUM
OSMENA TOWER CONDOMINIUM
PARKING SLOT OSMENA TOWER CONDOMINIUM
BARANGAY: SUDLON
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS

* - Vicinity - Osmena Blvd to F Ramos St
** - Cancelled - duplication
*** - Street - All Other Areas (Brgy. Sudlon is now under the jurisdiction of RDO No. 82 - Cebu City S
Page 134
BARANGAY: TALAMBAN
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A BORBAJO ST ROAD TO CANDUMAN
EL DORADO II
HIGHWAY 11 ROAD TO KAUSWAGAN
HIGHWAY 77
MARYVILLE SUBD
NASHVILLE SUBD
NORTH TOWN HOMES SUBD
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP
USC-MCWD (USC-BUTUANON BRIDGE)
CABANGCALAN RD-BUTUANON BRIDGE

(TALAMBAN-CABANGCALAN)
CABANGCALAN RD-BUTUANON BRIDGE
TALAMBAN PROP-TIGBAO
BUTUANON BR-CANDUMAN
BORBAJO ST (BARBAJO ST) - CANDUMAN
MCWD-CABANGCALAN RD
MAHOGANY GROOVE TINTAY MARKET

ROAD TO KAUSWAGAN FR JUNC TALAMBAN
SILVERSHILLS SUBD
ST. ANTHONY SUBD
SUNNY HILLS SUBD PHASE I
SUNNY HILLS SUBD PHASE II
CARMEL DRIVE SUBD
IPI SUBD
ALL OTHER STREETS
BARANGAY: TAPTAP
-------------------------------------------------------- ------------------------------------------------------
Page 135
-------------------------------------------------------- ------------------------------------------------------
ALL AREAS
WATERSHED
NOTE: * - Cancelled - duplication as per RDO's justification
Page 136
BARANGAY: TEJERO
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
GEN. MAXILOM AVE
J VILLAGONZALO M.J. CUENCO-S OSMENA JR
MC ARTHUR BLVD
MJ CUENCO AVE GEN MAXILOM-EST TEJERO
MARCOS MORELOS ST
PGA CANAL 10TH ST MAXILOM-T PADILLA
REGINO MERCADO MJ CUENCO-U ALVIOLA
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT
T PADILLA EXT PEA CANAL - S OSMENA,JR
T PADILLA ST M J CUENCO-PGA CANAL
ULDARICO ALVIOLA
VILLA ABUNO VILLA GONZALO-TEJERO
VILLA GONZALO ST. MJ CUENCO MACARTHUR
ALL OTHER STREETS
ALONG UNNAMED RD
BARANGAY: TINAGO
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
A. BONIFACIO ST. MABINI-MJ CUENCO
ALL LOTS ALLEY CUENCO B. BAYAN SOTTO
ARELLANO BLVD. ESTERO TINAGO-PARIAN
BAGUMBAYAN ST. MJ CUENCO-V SOTTO
BALESTEROS ST BONIFACIO-L JAENA
CJ QUIZON ST. BAGUMBAYAN-OSMENA
CALERO ST M J CUENCO AVE
LOPEZ JAENA ST. MABINI-MJ CUENCO AVE
MC ARTHUR BLVD EST. TEJERO-EST. PARIAN
MJ CUENCO AVE. ESTERO TEJERO-TINAGO
MABINI ST. BONIFACIO-ZULUETA
QUEZON BLVD. ESTERO TEJERO-PARIAN
S OSMENA JR BLVD EST TINAGO-EST PARIAN
V SOTTO AVE. MJ CUENCO-QUEZON BLVD
VILLA ABUNO ST S OSMENA JR-ARELLANO
ZULUETA ST. MABINI-MJ CUENCO AVE.
Page 137
Page 138
BARANGAY: T. PADILLA
-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
BONIFACIO SIKATUNA-MABINI
F VILLA LAHUG CREEK-MJ CUENCO
GEN LOREGA MJ CUENCO AVE
MJ CUENCO AVENUE LOREGA-ESTERO TEJERO
GEN LOREA-MJ CUENCO AVE
OLD PHIL RAILWAY (IMUS ST) LAHUG CREEK-G LOREGA
SIKATUNA T PADILLA- BONIFACIO
T VILLA PRIVATE ROAD F VILLA-MJ CUENCO
T PADILLA SIKATUNA-LAHUG CREEK
LAHUG CREEK-M J CUENCO
BARANGAY: ZAPATERA LIBOT

-------------------------------------------------------- ------------------------------------------------------
-------------------------------------------------------- ------------------------------------------------------
ALCOHOL ST SIKATUNA-LAHU CREEK
NEAR ZAPATERA ELEM. SCHOOL
BENEDICTO EXT. JAKOSALEM-LAHUG CREEK
BENEDICTO ST JAKOSALEM-LAHUG CREEK
CREEK SIDE ST BDRY ZAPATERA ELEM SCH
D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS

GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA
GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ
OLD ROAD JAKOSALEM - SAN JOSE ST
RAHMANN ST (SAN JOSE ST) GEN. MAXILOM-SIKATUNA

SEPULVEDA ST FR ABANDONECIA-SIKATUNA
SIKATUNA ST JAKOSALEM-ALCOHOL ST
ALL OTHER STREETS
NATIVIDAD CENTRUM I & II

PARKING SLOT NATIVIDAD CENTRUM I & II
Page 139
============================ ===========================
Page 140

OF ZONAL VALUATIONOF REAL PROPERTIES FOR
RDO NO. 81 - CEBU NORTH
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

CLASSIFICATION OF REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR

BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR

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

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

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

LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE
SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION.
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF

THE LAND AND THE IMPROVEMENTS SHALL BE BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT

SHALL BE GIVEN SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING
PRICE/FAIR MARKET VALUE PER LATEST TAX DECLARATION WHICEVER
Page 141
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 142
THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND

PERTINENT EXECUTIVE ISSUANCES REVENUE REGULATIONS NO. 17-2001.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO

LONGER BE VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY
REAL PROPERTY.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF

ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING

ALL INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE
WITHHOLDING, ESTATE, DONOR'S AND DOCUMENTARY STAMP TAXES) DUE
ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY,
PROVIDED THAT THE SAME IS HIGHER THAN (1.) T HE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY
ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING
PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR
EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN

COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET
VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e.
ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE
OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS
HIGHER.
I-3/jntb 8/31/16/ABPJ/9/7/16
Page 143
ines
ANCE
EVENUE
O. 36-07
VALUES OF REAL
JURISDICTION OF
CITY NORTH) FOR
"Tax Reform Act of 1997",

o different zones or areas
real properties located in
rom the private and public
e has determined the zonal

rict Office No. 8 - Cebu
nducted on December 8,
values of properties for
y other disposition of real
ame is higher than (1) the fair

ssessor and (2) the gross
r transfer of real property.
Page 144
(signed)
MARGARITO B. TEVES
Page 145
Y DEVOTED TO HABITATION.
RINCIPALLY TO COMMMERCIAL
OR THE OBJECT OF PROFIT.
NDUSTRY AS CAPITAL.
AISING OF CROP SUCH AS RICE,

O, ETC. OR TO PASTURING,
NG, AND OTHER AGRICULTURAL
D AND FOREST LAND
ND UNDERDEVELOPED AREA
DEVELOPMENT INTO
INDUSTRIAL, INSTITUTIONAL,
N 5,000 SQUARE METERS.
NEIGHBORHOOD OR DISTRICT
OXIMATE OR CONTIGUOUS TO A
Page 146
D.O. No. 36-07
Effectivity Dates 22-Oct-07
------------------- ---------------------------------
CLASSI- 3RD REV
FICATION ZV/SQM.
------------------- ---------------------------------
RR 450.00
A50 160.00
A50 50.00
------------------- ---------------------------------
CLASSI- 3RD REVISION
FICATION ZV/SQM.
------------------- ---------------------------------
RR 450.00
A50 160.00
A50 50.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 7,500.00
RR *
CR *
RR 7,000.00
RR *
CR *
CR 20,000.00
RR 10,000.00
RR *
CR *
RR *
CR *
RR *
CR *
RR *
Page 147
RR 7,000.00
RR *
CR *
RR *
CR *
RR 7,000.00
CR 8,400.00
Page 148
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR *
CR *
RR *
CR *
RR 7,000.00
RR 7,000.00
RR 5,000.00
CR 6,000.00
RR 5,000.00
CR 6,000.00
RR 5,000.00
CR 6,000.00
RR 6,000.00
RR 5,000.00
CR 6,000.00
RR 5,000.00
CR 6,000.00
RR 6,000.00
RR 6,000.00
RR 6,500.00
RR 5,250.00
RR 4,500.00
RR 4,500.00
RR 4,500.00
RR 5,250.00
RR 7,000.00
RR 4,500.00
CR 6,000.00
Page 149
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 1,300.00
RR 1,300.00
RR 1,600.00
RR 1,600.00
RR 850.00
RR 1,650.00
RR 1,500.00
RR 2,000.00
RR 1,200.00
A50 160.00
A50 50.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 3,050.00
RR 4,100.00
RR 2,500.00
RR 3,000.00
RR 3,000.00
RR 3,250.00
RR 3,500.00
RR 4,000.00
RR 7,600.00
RR 4,500.00
RR 3,500.00
RR 2,000.00
RR 2,100.00
RR 2,100.00
A50 1,400.00
RC 20,000.00
PS 5,000.00
RC 15,000.00
CC 17,000.00
Page 150
PS 5,000.00
Page 151
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 12,000.00
RR 8,000.00
RR 7,750.00
RR 7,750.00
CR 15,500.00
RR 7,400.00
RR 7,400.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 6,000.00
RR 4,000.00
RR 8,000.00
RR 6,000.00
RR 8,000.00
RR 6,000.00
RR 6,000.00
RR 4,000.00
RR 13,000.00
Page 152
RR 9,000.00
RR 8,000.00
RC 30,000.00
PS 12,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 153
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 3,500.00
RR 3,500.00
RR 2,800.00
RR 1,300.00
RR 550.00
A50 160.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,000.00
A50 500.00
RR 700.00
A50 500.00
RR 1,200.00
RR 1,300.00
RR 2,800.00
A50 500.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 3,000.00
RR 3,000.00
RR 3,000.00
RR 8,000.00
RR 6,000.00
RR 8,000.00
RR 8,000.00
RR 3,000.00
RR 3,000.00
RR 1,200.00
RR 2,000.00
Page 154
RR 2,000.00
RR 3,000.00
RR 3,000.00
RR 1,300.00
RR 1,300.00
A50 900.00
RC 20,000.00
PS 4,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 155
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 300.00
A50 130.00
A50 50.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR *
CR *
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
CR *
CR 10,000.00
CR *
CR 10,000.00
CR *
CR 10,000.00
CR 10,000.00
CR 23,500.00
CR 12,000.00
CR 12,000.00
RR 7,000.00
RR 7,000.00
CR *
CR 15,000.00
CR 10,000.00
CR 15,000.00
CR 15,000.00
CR 15,000.00
CR *
CR 15,000.00
CR *
CR 15,000.00
Page 156
CR *
CR *
CR 23,500.00
CR *
RR 7,000.00
CR 10,000.00
Page 157
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 11,850.00
CR 11,850.00
CR 8,400.00
RR 4,500.00
CR 7,000.00
RR 3,500.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 17,500.00
CR 15,200.00
CR 15,200.00
CR 15,200.00
CR 20,400.00
CR 15,200.00
CR 17,500.00
CR 15,200.00
CR 15,200.00
Page 158
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 15,200.00
CR 17,500.00
CR 17,500.00
CR 15,200.00
CR 16,000.00
CR 15,200.00
CR 15,200.00
CR 17,500.00
CR 17,500.00
CR 14,200.00
CR 17,500.00
CR 14,200.00
CR 15,200.00
CR 17,500.00
CR 15,200.00
CR 18,500.00
CR 17,500.00
CR 14,200.00
CC 40,000.00
PS 15,200.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 159
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 30,000.00
CR 30,000.00
CR 30,000.00
CR *
CR *
CR *
CR *
CR *
CR 30,000.00
CR 30,000.00
CR 30,000.00
CR *
CR 30,000.00
CR *
CR *
CR *
CR *
CR *
CR 30,000.00
CR *
CR **
CR 30,000.00
CR 30,000.00
CR *
CR *
CR *
CR *
CR *
CR 30,000.00
CR *
CR 30,000.00
CR 30,000.00
CR ***
CR 30,000.00
CR 30,000.00
CR 30,000.00
CR 25,000.00
Page 160
CC 40,000.00
PS 30,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 161
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 13,300.00
CR 17,300.00
CR *
CR 13,300.00
CR 11,100.00
CR 23,500.00
CR *
CR 13,300.00
CR 13,300.00
CR 12,000.00
CR 10,600.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 12,000.00
CR 12,000.00
CR 12,000.00
CR 14,000.00
CR 12,000.00
CR 14,000.00
CR 12,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 500.00
A50 150.00
A50 50.00
Page 162
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 31,500.00
CR *
CR 31,500.00
CR 31,500.00
CR 31,500.00
CR 31,500.00
CR 31,500.00
CR *
CR 31,500.00
CR 31,500.00
CR *
CR 31,500.00
CR *
CR 31,500.00
CR 31,500.00
RR 8,000.00
CR 10,000.00
CR 23,500.00
CR **
CR **
CR 25,000.00
RR 8,000.00
CR 10,000.00
CR 10,000.00
RR 8,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 16,000.00
CR 30,000.00
CR 30,000.00
CR 30,000.00
CR 30,000.00
CR 16,000.00
Page 163
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR *
CR 10,000.00
CR 10,000.00
CR 8,000.00
CR 15,000.00
CR 20,000.00
CR 20,000.00
CR 15,000.00
CR 15,000.00
CR 15,000.00
CR 30,000.00
CR 16,000.00
CR 16,000.00
CR 8,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 6,250.00
CR 6,500.00
RR 5,250.00
CR 6,250.00
RR 5,250.00
CR 6,250.00
CR 17,500.00
CR 17,500.00
CR 17,500.00
CR 17,500.00
CR 17,500.00
CR 17,500.00
CR **
CR 11,250.00
CR 11,500.00
Page 164
RR 6,250.00
RR 5,250.00
CR 6,250.00
CR 17,500.00
CR 6,500.00
Page 165
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,000.00
CR 23,750.00
CR 11,000.00
RR 6,500.00
RR 6,350.00
CR 8,650.00
CR 6,650.00
CR 6,650.00
RR 4,150.00
CR 5,150.00
RR 5,650.00
CR 6,650.00
CR 5,750.00
CR 5,750.00
CR 7,500.00
CR 23,500.00
CR 23,500.00
CR 14,500.00
RR 6,650.00
RR 6,650.00
RR 5,100.00
CR 18,000.00
CR 15,000.00
RR 6,650.00
CR 7,000.00
RR 6,000.00
CR 7,000.00
RR 6,000.00
CR 7,000.00
RR 5,650.00
CR 6,650.00
RR 4,250.00
CR 5,250.00
RR 5,650.00
CR 6,650.00
CR 8,150.00
CR 6,650.00
CR 7,650.00
Page 166
RR 5,650.00
CR 6,650.00
RR 5,250.00
CR 7,500.00
Page 167
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,750.00
CR 6,750.00
RR 4,250.00
CR 5,250.00
CR 11,760.00
CR 11,375.00
CR 7,650.00
RR 4,250.00
CR 5,250.00
RR 6,500.00
CR 7,500.00
CR 7,500.00
CR 6,500.00
RR 5,500.00
CR 10,750.00
CR 6,500.00
RR 5,500.00
CR 6,500.00
CR 6,500.00
RR 5,500.00
CR 6,500.00
RR 5,500.00
CR 6,500.00
RR 5,500.00
CR 6,500.00
RR 7,000.00
RR 4,150.00
CR 5,150.00
CC 40,000.00
PS 18,000.00
RC 30,000.00
PS 11,000.00
RC 30,000.00
PS 6,500.00
RC 25,000.00
PS 6,500.00
RC 20,000.00
PS 6,500.00
Page 168
RC 20,000.00
PS 6,500.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 169
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,875.00
RR 5,250.00
RR 6,500.00
RR 5,100.00
RR 5,100.00
RR 5,250.00
CR 9,000.00
RR 7,000.00
RR 6,750.00
CR 5,000.00
RR 5,250.00
RR 4,875.00
RR 5,250.00
RR 5,000.00
CR 4,900.00
RR 3,900.00
CR 20,000.00
RR 5,100.00
CR 8,250.00
CR 6,375.00
RR 5,000.00
CR 17,000.00
RR 3,875.00
CR 4,875.00
RR 4,875.00
RR 5,125.00
CR 6,125.00
RR 5,250.00
RR 7,315.00
CR 8,315.00
RR 4,250.00
CR 5,250.00
RR 2,875.00
CR 3,875.00
RR 6,500.00
CR 7,500.00
RR 4,625.00
Page 170
CR 5,625.00
RR 5,000.00
RR 5,815.00
RR 5,500.00
RR 5,500.00
RR 5,500.00
Page 171
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,500.00
RR 5,500.00
RR 5,500.00
RR 5,500.00
RR 4,500.00
CR 5,500.00
RR 4,500.00
CR 5,500.00
RR 4,500.00
CR 5,500.00
RR 4,375.00
CR 5,375.00
RR 5,375.00
RR 4,815.00
CR 5,815.00
RR 5,250.00
RR 5,250.00
RR 5,250.00
RR 5,250.00
RR 5,250.00
RR 4,250.00
CR 5,250.00
RR 5,500.00
RR 3,850.00
CR 4,875.00
RR 2,875.00
RC 28,000.00
PS 9,000.00
CC 30,000.00
PS 20,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 172
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,500.00
CR 17,500.00
RR 6,375.00
RR 6,625.00
RR 5,500.00
RR 3,500.00
CR 3,900.00
RR 3,750.00
RR 4,750.00
RR 7,650.00
RR 6,000.00
CR 7,000.00
RR 5,250.00
RR 6,000.00
CR 7,000.00
RR 5,250.00
CR 11,000.00
RR 10,000.00
RR 5,125.00
RR 5,250.00
RR 5,250.00
RR 5,750.00
RR 5,000.00
CR 8,750.00
RR 6,500.00
CR 7,300.00
RR 6,500.00
CR 7,000.00
RR 5,250.00
RR 6,500.00
CR 7,000.00
RR 5,250.00
RR 4,750.00
RR 5,250.00
RR 5,250.00
RR 7,000.00
RR 5,250.00
RR 5,000.00
Page 173
RR 5,000.00
RR 5,000.00
RR 7,500.00
CR 8,600.00
RR 5,000.00
CR 6,000.00
Page 174
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 4,875.00
RR 4,250.00
CR 10,250.00
RR 6,750.00
CR 14,600.00
RR 13,000.00
CR 11,000.00
RR 10,000.00
RR 5,250.00
RR 5,250.00
RR 4,500.00
RR 4,500.00
RR 4,500.00
RR 4,500.00
RR 4,500.00
RR 3,500.00
CR 3,900.00
RC 60,000.00
PS 6,000.00
RC 25,000.00
PS 5,500.00
RC 25,000.00
PS 5,500.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 5,750.00
CR 6,000.00
CR 8,650.00
CR 6,000.00
Page 175
CR 14,500.00
RR 5,750.00
CR 13,000.00
RR 5,750.00
RR 5,750.00
RR 5,600.00
CR 6,000.00
RR 5,750.00
Page 176
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 800.00
A50 160.00
A50 50.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 10,000.00
CR 15,700.00
CR 18,200.00
RR 10,000.00
CR 12,000.00
CR 31,500.00
CR 31,500.00
CR 31,500.00
CR 31,500.00
CR 34,000.00
CR 34,000.00
CR 34,000.00
CR 34,000.00
CR *
RR **
CR 17,000.00
RR 10,000.00
RC 40,000.00
PS 25,000.00
RC 40,000.00
PS 25,000.00
RR 10,000.00
CR 12,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
Page 177
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 800.00
A50 160.00
A50 50.00
Page 178
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 9,600.00
RR 8,000.00
RR 8,000.00
RR 10,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 12,000.00
CR 8,000.00
RR 7,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
CR 17,400.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
CR 16,800.00
RR 15,800.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
Page 179
RR 10,000.00
RR 8,000.00
Page 180
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
RR 8,000.00
CR 12,000.00
CC 40,000.00
CC 40,000.00
CC 40,000.00
CC 40,000.00
CC 40,000.00
CC 40,000.00
CC 40,000.00
PS 20,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 1,400.00
RR 1,400.00
RR 2,300.00
RR 2,500.00
RR 5,300.00
RR 1,000.00
A50 150.00
A50 50.00
Page 181
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 14,500.00
CR 18,000.00
CR 18,000.00
CR 18,000.00
CR 30,000.00
CR 30,000.00
CR 21,400.00
CR 19,000.00
CR 14,000.00
CR 25,800.00
CR 14,000.00
CR 13,000.00
CR 18,000.00
CR 18,000.00
CR 14,000.00
CR 13,000.00
CR 14,000.00
CR 21,400.00
CR 13,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 450.00
A50 190.00
A50 50.00
Page 182
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR *
RR 2,600.00
RR 2,000.00
RR 1,800.00
RR 1,800.00
RR 2,000.00
RR **
RR 3,000.00
RR 4,000.00
RR 5,000.00
RR 3,000.00
RR 1,700.00
RC 20,000.00
PS 3,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 1,300.00
A50 525.00
RR 300.00
A50 150.00
A50 50.00
Page 183
to Brgy Binaliw - Pulang Bato
Page 184
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR *
RR 4,000.00
RR 4,000.00
RR 3,000.00
RR 550.00
A50 210.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 16,000.00
CR 14,000.00
CR 16,000.00
CR 16,000.00
CR 25,800.00
CR 20,800.00
CR 16,000.00
CR 35,000.00
CR 16,000.00
CR 14,000.00
RR 2,500.00
CR 14,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 3,000.00
RR 3,000.00
RR 3,000.00
RR 5,000.00
RR 2,250.00
Page 185
RR 4,000.00
RR 7,000.00
RR 3,500.00
RR 5,000.00
RR 4,000.00
RR 2,000.00
RR 1,500.00
A50 600.00
Page 186
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 14,000.00
CR 9,075.00
CR 14,000.00
CR 20,000.00
CR 14,500.00
CR *
CR 20,000.00
CR 14,000.00
CR 20,000.00
CR 20,000.00
CR 25,000.00
CR 14,000.00
CR 20,000.00
CR 20,000.00
CR 15,000.00
CR *
CR 20,000.00
CR 20,000.00
CR 20,000.00
CR 15,000.00
CR 15,000.00
CR 30,000.00
CR 16,000.00
CR 18,000.00
CR 13,000.00
CR 9,075.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
Page 187
A50 600.00
A50 800.00
A50 **
RR 1,300.00
RR 750.00
A50 300.00
Page 188
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR *
CR 15,600.00
CR 14,000.00
CR 44,000.00
CR **
CR 15,600.00
CR 15,600.00
CR 14,000.00
CR 14,000.00
CR 35,000.00
CR 35,000.00
CR 15,000.00
CR 14,000.00
CR 7,750.00
CC 40,000.00
PS 15,000.00
CC 40,000.00
PS 25,000.00
RC 15,000.00
CC 17,000.00
PS 5,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR ***
A50 ***
iction of RDO No. 82 - Cebu City South)
Page 189
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 6,500.00
RR 7,000.00
RR 3,500.00
RR 3,750.00
RR 8,050.00
RR 6,000.00
RR 9,300.00
RR 7,000.00
CR 9,600.00
RR 7,000.00
CR 9,600.00
RR 7,000.00
CR 9,600.00
RR 4,000.00
CR 5,000.00
RR *
RR 3,250.00
CR 3,500.00
CR 9,600.00
RR 7,000.00
RR 5,000.00
RR 4,600.00
CR 4,900.00
RR 8,000.00
RR 6,000.00
RR 8,000.00
RR 8,000.00
RR 6,300.00
RR 6,300.00
RR 5,000.00
RR 3,500.00
CR 4,000.00
------------------- ---------------------------------
Page 190
FICATION ZV/SQM.
------------------- ---------------------------------
RR 500.00
A50 150.00
A50 50.00
Page 191
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 14,500.00
CR 7,500.00
CR 15,000.00
CR 14,500.00
CR 7,500.00
CR 7,500.00
CR 7,500.00
CR 12,000.00
CR 12,000.00
CR 14,500.00
CR 7,500.00
CR 7,500.00
CR 7,500.00
CR 7,500.00
CR 7,500.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 10,000.00
CR 9,000.00
CR 12,000.00
CR 9,000.00
CR 9,400.00
CR 9,400.00
CR 8,600.00
CR 10,000.00
CR 14,500.00
CR 14,500.00
CR 10,000.00
CR 12,000.00
CR 12,000.00
CR 12,000.00
CR 9,400.00
CR 11,000.00
Page 192
CR 8,600.00
Page 193
D.O. No. 36-07
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
CR 10,000.00
CR 10,000.00
CR 10,000.00
CR 14,500.00
CR 10,000.00
CR 10,000.00
CR 12,000.00
CR 8,000.00
CR 10,000.00
CR 10,000.00
CR 10,000.00
------------------- ---------------------------------
FICATION ZV/SQM.
------------------- ---------------------------------
RR 10,000.00
CR 12,000.00
RR 10,000.00
RR 10,000.00
CR 12,000.00
RR 10,000.00
CR 12,000.00
CR 16,000.00
CR 12,000.00
CR 23,500.00
RR 14,000.00
CR 16,000.00
CR 12,000.00
CR 12,000.00
CR 12,000.00
RR 10,000.00
CR 12,000.00
RC 25,000.00
PS 16,000.00
Page 194
RC 15,000.00
CC 17,000.00
PS 5,000.00
========= ================
Page 195
MPLEMENTATION
PROPERTIES FOR
ORTH
Page 196

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

REAL PROPERTIES IN CEBU CITY UNDER REVENUE
DISTRICT OFFICE NO. 81. (CEBU CITY NORTH), REVENUE
REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX
Section 6 (e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zonea or areas and determine for internal revenue tax purposes, the fair market value of
the real properties located in each zone or area upon consultation with competent
appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined

the zonal values of real properties (2nd Revision) located in Cebu City under the
jurisdiction of Revenue District Office No. 81 (Cebu City-North), Revenue Region
No. 13 (Cebu City) after public hearing was conducted on December 8, 1995 for the
purpose. This Order is issued to implement the revised zonal values for land to be used
in computing any inernal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
Page 197
DEFINITION OF TERMS

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE



RR Residential Regualr RC Residential Con

CR Commercial Regular CC Commercial con
GP General Purposes I Industrial
GL Government Land X Institutional
APD Area for Priority Development A Agricultural Lot
Page 198
CEBU CITY
D.O. No.
BARANGAY: ADLAWON Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
STREET/SUBDIVISION VICINITY FICATION
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: AGSUNGOT
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: APAS
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
AMORES SUBD RR
EDISON ST SALINAS DRIVE-STEPHENSON RR
FIRST ST LAPU-LAPU ST RR
FULTON ST RR
GOV. CUENCO AVE JUAN LUNA - MAHIGA BRIDGE CR
RR
LA GUARDIA RR
LA GUARDIA EXT RR
MARCONI ST FULTON STREET RR
PC HILLS RR
PASTRANO SUBD RR
ROAD TO BUSAY SALINAS-CEBU PLAZA RR
CR
ROAD TO BUSAY CEBU PLAZA-EGGLINGS RR
ROAD TO CMP LAPULAPU RR
SALINAS DRIVE RR
SALINAS DRIVE EXT RR
SAN ANTONIO VILL I RR
SAN ANTONIO VILL II RR
SAN MIGUEL ST RR
ST. JAMES ST RR
ST. LAURENCE ST RR
ST. LAURENCE EXT SITIO UCMA - ECIMHA RR
STEPHENSON ST RR
Page 199
CEBU CITY
D.O. No.
BARANGAY: APAS (CONTINUATION) Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
1ST ST RR
2ND ST RR
3RD ST RR
4TH ST RR
SITIO PANABANG RR
SITIO MAHAYAHAY RR
SITIO CALBARYO RR
SITIO PLAZA RR
SITIO BACA RR
ALL OTHER SUBDIVISIONS ADJ TO M VILLA RES RR
ALL OTHER STREETS RR
CR
BARANGAY: BABAG
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
LAHUG TAWAGAN ROAD RR
MALUBOG HIGHWAY RR
BABAG I BUSAY ROAD RR
BABAG II BUSAY ROAD - BANILAD RR
BONBON ROAD NAWNAWAN RR
MALUBOG NEAR SCHOOL SITE RR
ALL OTHER AREAS (ALL OTHER STREETS) W/IN BARANGAY PROPER RR
BARANGAY: BACAYAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
HIDDEN VIEW SUBD I RR
HIDDEN VIEW SUBD II RR
VILLA DEL RIO SUBD RR
ASGROW COUNTRY ESTATE RR
ADERAN VILLAGE RR
JOYVILLE SUBD RR
LIGAYA HOMES SUBD RR
VILLA LEYSON SUBD. RR
ROAD TO HIDDEN VIEW & JOYVILLE SUBD RR
ALONG PROV'L RD TIGBAO BR-BDRY BRGY PITO RR
Page 200
ALL OTHER SUBDIVISION RR
Page 201
CEBU CITY
D.O. No.
BARANGAY: BUSAY Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
EGGLING'S SUBD RR
GARDEN VILLE SUBD (GARDAN VILLE SUBD) RR
HILLTOP SUBD RR
MA LUISA ESTATE PARK PHASE VI PART RR
MA LUISA ESTATE PARK PHASE IX (VALLEY) RR
MA LUISA ESTATE PARK PHASE IX (HILLTOP) RR
MA LUISA ESTATE PARK PHASE IX (MIDLAND) RR
PLAZAVILLE RR
PROV GOVERNMENT SUBD. RR
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR
DON EMILIO OSMENA HW GRAJE-EGGLING'S RES RR
DON EMILIO OSMENA HW EGGLING'S-LAHUG RR
STO. NINO PBN VILLAGE (PLAZA HOUSING) RR
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
Page 202
CEBU CITY
D.O. No.
BARANGAY: CAPITOL SITE (POB) Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR
GUADALUPE RIVER-WALING ST CR
CAPITOL CEBU CY ZOO VILLALON RES-CCG RR
ESCARIO-VILLALON RES RR
CLAVANO ST ESCARIO ST-MONTALBAN SUBD RR
JUNC RD-CEBU CITY ZOO (JUNC RD RR
DON GIL GARCIA ST B RODRIGUEZ STREET CR
DON GIL GARCIA EXT CR
DON J AVILA ST RODRIGUEZ-OSMENA CR
DON MARIANO CUI ST (GIL) NESCARIO-B RODRIGUEZ CR
EAST CAPITOL SITE CR
F RAMOS EXT MA. CRISTINA ST CR
GEN MAXILOM ST OSMENA RTDA-J OSMENA CR
JUANA OSMENA ST MAXILOM-ABOITIZ CR
ABOITIZ-N ESCARIO CR
ESCARIO-JUNCTION ROAD RR
JUNCTION-CCGC RR
J LLORENTE ST WALING-WALING - OSMENA CR
M VELEZ ST GUAD RVR-DON G GARCIA CR
MA CRISTINA ST CR
MA CRISTINA EXT CR
MANUEL ZOSA ST CR
MIRASOL ST CR
N. ESCARIO ST J OSMENA- G GARCIA CR
N. ESCARIO EXT CR
N.RAFOLS ST CR
ORCHID ST N ESCARIO-JASMIN CR
P RODRIGUEZ CR
PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR
WALINGWALING CR
CR
BARANGAY: CARRETA
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR
GEN MAXILOM AVE MJ CUENCO-P CANAL CR
MJ CUENCO AVE MAXILOM-C CREEK CR
CR
Page 203
CEBU CITY
D.O. No.
BARANGAY: CEBU PORT CENTER Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
1ST ST (3RD AVE EXT) CR
2ND ST (6TH AVE EXT) CR
3RD ST EAST (ROAD WEST 1) CR
3RD ST WEST (ROAD EAST 1) CR
4TH ST (ROAD 5) CR
5TH ST EAST (AD EAST 3) CR
5TH ST WEST (AD WEST 3) CR
6TH ST (3RD AVE) CR
BARANGAY ST (1ST ST) CR
CABAHUG ST (2ND ST) CR
CITY HALL CIVIC CENTER T. PADILLA ST CR
7TH ST (13TH ST) CR
S OSMENA JR. AVE CR
2ND AVENUE CR
PORT CENTRE AVE (10TH) CR
10TH ST (6TH ST) CR
SAN JOSE DELA MONTANA CR
LUDO MEM. PARK CR
QUEEN CITY GARDENS CR
BANGKA ST CR
BARKO ST CR
HUMABON AVENUE (4TH AVE) CR
INDEPENDENCIA ST (3RD ST) CR
KALIPAYAN ST (8TH ST) CR
LAPU-LAPU AVE (7TH AVE) SUPERBLOCK/LEGASPI-OSMEÑA CR
MIXED/BALINTAWAK-MAG CR
LAPU-LAPU LOOP (6TH AVE) CR
PEPSI ST (8TH AVE) CR
PORT AREA QUEZON BLVD CR
ARELLANO BLVD (1ST AVE) CR
1ST AVE (6TH SVE) CR
OSMENA JR. AVE CR
T. PADILLA EXT CR
PORT CENTER AVE (5TH AVE) CR
S. OSMENA JR AVE (2ND AVE) SUPERBLOCK CR
MIXED CR
SAN JOSE DELA MONTANA AVE CR
STP COURT (6TH AVE) CR
ALL OTHER STREETS CR
Page 204
CEBU CITY
D.O. No.
BARANGAY: CENTRAL PROPER Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
COLON ST OSMENA-JAKOSALEM CR
D JAKOSALEM ST LEGASPI-MAGALLANES CR
COLON-Q BLVD CR
MAGALLANES - QUEZON BLVD CR
F GONZALES ST MAGALLANES - MC BRIONES CR
MC BRIONES - WHARF CR
PRES OSMENA - WHARF CR
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR
LEGASPI ST COLON-V GULLAS CR
V GULLAS-JAKOSALEM CR
JAKOSALEM=-P BURGOS CR
LINCOLN ST PLARIDEL-F GONZALES CR
MABINI V GULLAS-URDANETA CR
MAGALLANES ST V GULLAS-JAKOSALEM CR
P LOPES-V GULLAS CR
D JAKOSALEM-P BURGOS CR
MC BRIONES ST PLARIDEL - F. GONZALES CR
F. GONZALES - MAGALLANES CR
P BURGOS ST URDANETA-OSMENA BLVD CR
PRES OSMENA-WHARF CR
URDANETA-WHARF CR
V GULLAS-URDANETA CR
P GOMEZ ST JAKOSALEM-MABINI CR
P GULLAS ST J LUNA-J BORROMEO CR
P LOPEZ ST COLON-BALINTAWAK CR
BORROMEO-MAGALLANES CR
BALINTAWAK-BORROMEO CR
BALINTAWAK-MAGALLANES CR
PLARIDEL EXT LEGASPI-P OSMENA BLVD CR
PLARIDEL ST OSMENA-MC BRIONES CR
PRES OSMENA BLVD JAKOSALEM-P BURGOS CR
V GULLAS-JAKOSALEM CR
V GULLAS-P BURGOS CR
COLON-V GULLAS CR
V GULLAS ST LEGASPI-A MABINI CR
MAGALLANES-LEGASPI CR
Page 205
CEBU CITY
D.O. No.
BARANGAY: COGON CENTRAL Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
D JAKOSALEM ST LANDON-GEN MAXILOM CR
F RAMOS ST MAXILOM-VILLANUEVA CR
F RAMOS ST PELAEZ-JUNQUERA CR
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR
GEN MAXILOM AVE QUEENS ROAD CR
J OSMENA-JAKOSALEM CR
GEN. JUNQUERA EXT CR
RR LANDON ST JUNQUERA-JAKOSALEM CR
V RANUDO ST F RAMOS-JAKOSALEM CR
BARANGAY: DAY-AS
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
BONIFACIO ST JAKOSALEM-SIKATUNA CR
D JAKOSALEM ST F RAMOS-P DEL ROSARIO CR
P DEL ROSARIO-BONIFACIO CR
IMUS ST JAKOSALEM - SIKATUNA CR
SIKATUNA ST T PADILLA-BONIFACIO CR
T. PADILLA ST CR
BARANGAY: GUBA
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
Page 206
CEBU CITY
D.O. No.
BARANGAY: HIPPODROMO Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
CEBU BUSINESS PARK LOT NO. 2 CR
RD LOT NOS. 1, 3 & 4 CR
LOT NOS. 5-16 CR
LOT NOS. 17-23 CR
LOT NOS. 25-27 CR
LOT NOS 24, 28-32 & 34 CR
LOT 35-37 CR
RD LOT 33 & 38 CR
LOT NOS 39-41 CR
LOT NOS. 42 - 52 CR
RD LOT NOS. 53 & 54 CR
LOT NO. 55 CR
RD LOT NOS 56, 57 & 59 CR
LOT NOS 58, 60-64 CR
LOT NOS. 65-75 CR
HIPODROMO VILLAGE RR
M CUENCO AVE CR
ACCESS ROAD TO AYALA CR
ROAD TO HIPODROMO RR
BARANGAY: KAMAGAYAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
D JAKOSALEM ST P DEL ROSARIO-SANCIANGKO CR
DON PEDRO CUI EXT RR LANDON-P DEL ROSARIO CR
JUNQUERA ST P DEL ROSARIO-SANCIANGKO CR
P DEL ROSARIO ST JUNQUERA-JAKOSALEM CR
PRES OSMENA-JUNQUERA CR
PELAEZ ST CREED ALLEY CR
R LANDON-OSMENA BLVD CR
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO CR
SANCIANGKO ST OSMENA-JUNQUERA CR
JUNQUERA ST-D JAKOSALEM CR
Page 207
CEBU CITY
D.O. No.
BARANGAY: KAMPUTHAW Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
A MORALES ST ESCARIO - C S ROSAL CR
A TOJONG CS ROSAL - A REYES CR
ABANDONED ROAD RR
ACACIA ST SAMPAGUITA RR
ALONG MAGELLAN HOTEL LOT NOS 14 & 15 CR
LOT NO 16 CR
LOT NOS 17 & 19 CR
LOT NOS 20 - 22 CR
LOT NOS 23-27 CR
LOT NOS 28-32 CR
RD LOT NOS 33-37 CR
ALONG ACCESS ROAD CEBU BUS. PARK CR
ALONG ALL ACCESS ROAD TO AYALA CR
ALU COMPOUND RR
APITONG ST RR
ARCH REYES AVE GORORDO-ESCARIO CR
CS ROSAL ST A. MORALES CR
CASING COMPOUND RR
CEBU BUSINESS PARK LOT NOS 1-13 CR
D JAKOSALEM ST GEN MAXILOM--GORORDO AVE CR
DIGNOS COMPOUND RR
DON JOSE AVILA ST RR
DORIA SOLON PVT. ROAD RR
DR. L. TOJONG ST (TINDALO ST) RR
E. POND ST CR
E POND EXT CR
FATHER R. RHAMAN ST CR
GEN MAXILOM ST J OSMENA-JAKOSALEM CR
JAKOSALEM-GORORDO CR
ECHAVES-ROM CATH CEM CR
GONZALES COMPOUND RR
GONZALES PVT ROAD RR
GONZALES SUBD RR
GORORDO AVE N ESCARIO-G MAXILOM AVE CR
PADGET-GEN. MAXILOM CR
JOSE R. REYES ST RR
JUANA OSMENA ST ABOITIZ-GEN MAXILOM CR
J. OSMENA EXT-ESCARIO RR
ESCARIO - ABOIKTIZ RR
J. OSMENA EXT - PUROK 8 RR
JUANA OSMENA EXT 1-4 RR
KAMAGONG ST ARCH REYES AVE RR
M. GUTIANUY ST CR
Page 208
MA CRISTINA ST CR
MANALO ST PD-INC CHURCH CR
MARIPOSA ST RR
MARTINEZ CPD RR
MEDDLE ROAD CR
MOLAVE ST RR
MONTALBAN SUBD RR
NC ESCARIO ST J OSMENA-BRIDGE CR
NC ESCARIO EXT 1-3 RR
Page 209
CEBU CITY
D.O. No.
BARANGAY: KAMPUTHAW (CONTINUATION) Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
QUEENS ROAD RR
QUEENS ROAD EXT CR
R ABOITIZ J OSMENA-GEN MAXILOM CR
ROAD TO MAGELLAN HOTEL CR
ROAD TO PERPETUAL SUC HOSP CR
ROAD TO PUROK PUROK 8-J OSMENA RR
SANCIANGKO ST ESCARIO - GORORDO CR
SUNRISE ST RR
UNCHUAN ST RR
WALING-WALING RR
CR
BARANGAY: KASAMBAGAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
AGUSTINES COMPOUND RR
ALMENDRAS ST RR
BAUHINIA SUBD RR
DIEGO SILANG ST RR
EDROS ST RR
ESCANO SUBD RR
F CABAHUG ST J LUNA - AYALA PROPER CR
J LUNA-VILLA AURORA RR
GOCHAN - POTVILLE RR
FIRST ST CR
FOURTH ST RR
GARCIA SUBD RR
GEN LIM F ROXAS - P QUIRINO RR
GENTLE BREEZE SUBD RR
GO LAM DRIVE ST J LUNA-IPI CR
GOV M CUENCO J LUNA-MAHIGA RIVER CR
GOLDEN SUN DRIVE RR
GOLF COUNTRY CLUB CR
IPI COMPOUND CR
JARUCHEMIC COMPOUND RR
JUAN LUNA AVE A REYES AVE- F CABAHUG CR
KATIPUNAN LBR CORP SUBD. RR
MARTINEZ SUBD RR
NEW HOME DRIVE RR
Page 210
NEW FRONTIER ST RR
OLD ROAD TO TALAMBAN MJ CUENCO-CEBU MEM PARK RR
OUANO SUBD RR
PANAGDAIT SUBD RR
PARADISE VILLAGE RR
PARAY SUBD RR
POTVILLE SUBD RR
Page 211
CEBU CITY
D.O. No.
BARANGAY: KASAMBAGAN (CONT.) Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
PRES LAUREL ST PRES MAGSAYSAY RR
PRES OSMENA ST P ROXAS-P QUIRINO RR
PRES QUEZON ST P MAGSAYSAY-CABAHUG RR
PRES ROXAS GEN LIM-F CABAHUG RR
PRES AGUINALDO ST RR
PRES QUIRINO ST GEN LIM-F CABAHUG RR
PRES MAGSAYSAY ST RR
ROAD TO ST MICHAEL SUBD RR
ROAD TO VECO COMPOUND RR
SAN MIGUEL CORP CMPD RR
SECOND ST RR
ST MICHAEL SUBD RR
STA LUCIA SUBD RR
SY LIANCO COMPOUND RR
TANDANG SORA ST. RR
THIRD ST RR
T. BERLIN ST RR
TRES BORCES PADRES EXT RR
TRES BORCES EXT RR
VILLA AURORA SUBD RR
CR
YAP COMPOUND RR
CR
Page 212
CEBU CITY
D.O. No.
BARANGAY: LAHUG Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
AMON TRADING PORT RR
ARCH REYES AVE CR
BEVERLY GLEN SUBD RR
BEVERLY HILLS SUBD RR
BUFFALO GOLF COURSE RR
CAPITOL CEBU CY ZOO OPRA VILL-VILLALON RR
BEVERLY HILLS - OPRA VILL CR
DON MARCELO REGNER ST RR
DONA MODESTA SINGSON GAISANO ST RR
ELISA VALLEY SUBD RR
GEMSVILLE SUBD RR
GORORDO AVE SALINAS-PADGET CMPD CR
RR
GOLDEN VALLEY SUBD RR
GOTIANUY SUBD RR
GREENVALLEY SUBD TO CAMP MARINA RR
JUANA ST RR
KAMAGONG ST RR
BBRC - ARCH REYES AVE CR
MANUEL DY SUBD RR
MOLAVE ST RR
OPRA VILLAGE RR
PC HOMES RR
PADGET COMPOUND ROAD RR
PEACE VALLEY ROAD TO CAMP MARINA RR
ROAD TO BOY SCOUT CAMP RR
ROAD TO HOLY FAMILY RETREAT HOUSE RR
ROAD TO VILLAR RECORDING RR
ROAD TO BUSAY CEBU PLAZA-SALINAS DR. RR
ROAD TO GREEN VALLEY RR
ROSAL ST RR
SALINAS DRIVE JUNCTION GORORDO - BBRC CR
SALINAS DRIVE EXT RR
SANJER CASVILLE SUBD RR
SANSON SUBD RR
SENO SUBD RR
SUNSET SUBD RR
UNCHUAN SUBD RR
VILLALON SUBD RR
CR
Page 213
CEBU CITY
D.O. No.
BARANGAY: LOREGA SAN MIGUEL Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
CORTES SUBD RR
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR
GEN ECHAVEZ EXT SAN MIGUEL-G ECHAVES ST CR
GEN MAXILOM AVE ECHAVEZ-MJ CUENCO CR
GEN LOREGA ECHAVEZ-MJ CUENCO RR
M. J. CUENCO AVENUE MAXILOM - GEN. LOREGA CR
SAN MIGUEL ST SAN JOSE-MJ CUENCO RR
VILLA SUBDIVISION RR
CR
BARANGAY: LUSARAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A50
BARANGAY: BO. LUZ

------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ACCESS ROAD TO AYALA RR
ARCH REYES AVE N. ESCARIO - J. LUNA AVE CR
CABANTAN ST ARCH REYES - NEW ERA RR
CEBU BUSINESS PARK LOT NO 1 CR
LOT NOS 4-6 CR
ROAD LOT NOS 2,3,5,7 & 8 CR
LOT NO 9 CR
LOT NOS 10-16 CR
LOT NOS 18-22 CR
LOT NOS 24-31 CR
LOT NO. 34 CR
ROAD LOT NOS 17,23,32 & 33 CR
JUAN LUNA ACCESS TO AYALA RR
JUAN LUNA AVE ARCH REYES - NEW ERA CR
NEW ERA ST CABANTAN ST - J. LUNA RR
CR
Page 214
CEBU CITY
D.O. No.
BARANGAY: MABINI Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: MABOLO PROPER

------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALMENDRAS ST F CABAHUG-SINDULAN RR
C MINA ST OLD PHIL RAILWAY RR
C BORCES ST JOAQUIN-JUAN LUNA RR
CASALS VILLAGES ALL LOTS WITH SUBD RR
COROMINA SUBD GILL TUDTUD RR
E LABUCAY ST TRES PADRES BORCES-GOCHAN RR
F CABAHUG J LUNA AVE RR
F MINA ST L TUDTUD-H JOAQUINO RR
F SENO ST M J CUENCO RR
FLORES DE MAYO ST RR
FRANCISCO ARCILLA G TUDTUD-C MINA RR
FROILAN ARCILLA JUAN LUNA-V COLINA RR
GETTY OIL COMPOUND RR
GIL TUDTUD ST H JOAQUINO RR
GO SOTTO COMPLEX RR
GOCHAN COMPOUND ROAD M J CUENCO CR
RR
GOCHAN ST CABAHUG-MJ CUENCO RR
GOCHAN SUBD TRES PADRES-GOCHAN EXT RR
GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR
H BORGONIA G TUDTUD-C MINA ST RR
H JOAQUINO ST G TUDTUD-C MINA ST RR
HOLY NAME ST M J CUENCO AVE RR
J JOAQUINO ST E LUBAKAY RR
JUAN LUNA AVE F CABAHUG - C. PORT CR
L LIMBONG ST JUAN LUNA RR
L TUDTUD NEW ERA-F MINA RR
M BORCES ST G TUDTUD-C MINA RR
M BORGONI ST BP BORCES-GOCHAN RR
MJ CUENCO AVE HIPODROMO-MANDAUE CR
MJ CUENCO ACCESS TO AYALA RR
MABONITES RR
NEW ERA ST L TUDTUD-J LUNA AVE RR
NEW FRONTIER S CABAHUG RR
OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR
Page 215
S BORCES EXT RR
S BORCES ST M J CUENCO RR
S CABAHUG ST JUAN LUNA-CASALS VILL RR
SAN ROQUE JUAN LUNA RR
SINDULAN ST S CABAHUG-CASALS VILL RR
TENASAS SUBD RR
TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR
V COLINA ST MJ CUENCO- C PORT RR
CR
Page 216
CEBU CITY
D.O. No.
BARANGAY: MALUBOG Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALMENDRAS ST SITIO TINGUB - BRGY BABAG RR
E. OSMENA SR AVE BRGY BUSAY - SITIO TINGUB RR
KAN-IRAG SPORTS COMPLEX RR
TOPS RR
BARANGAY: PARIAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
A BONIFACIO ST JAKOSALEM-A MABINI CR
A MABINI ST BONIFACIO-V GULLAS CR
V GULLAS-BONIFACIO CR
ZULUETA ST-V.GULLAS CR
COLON ST JUNQUERA-D JAKOSALEM CR
D JAKOSALEM-MABINI CR
D JAKOSALEM ST COLON-V GULLAS CR
A BONIFACIO-COLON ST CR
ESPANA ST JAKOSALEM-SIKATUNA CR
GEN JUNQUERA ST SANCIANKO-COLON CR
IBARRA ST BONIFACIO-ESPANA CR
ISAGANI ST IBARRA-A MABINI CR
SANCIANGKO ST ESCANO-JUNQUERA CR
JUNQUERA-JAKOSALEM CR
SIKATUNA ST BONIFACIO-MABINI CR
SIMOUN ST JAKOSALEM-IBARRA CR
SUDLON ST ESPANA-COLON CR
V GULLAS JAKOSALEM-A MABINI CR
BARANGAY: PARIL
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: PIT-OS
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
Page 217
------------------------------------------------------ ------------------------------------------- -----------------------
BDRY OF BRGY BACAYAN TO
BRGY BINALIW TO PULANG BATO RR
SITIO KABANGAHAN W/IN JUNCTION P. LUPA RR
KAHAYAHAY SUBD RR
Page 218
CEBU CITY
D.O. No.
BARANGAY: PONG-OL SIBUGAY Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
CEBU GOLF POLO CLUB A
ALL OTHER STREETS A
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
AGRO MACRO DEV. CORP RR
A

------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
D JAKOSALEM ST LANDON-P DEL ROSARIO CR
DON PEDRO CUI ST LANDON-DEL ROSARIO CR
JUNQUERA ST RR LANDON-P DEL ROSARIO CR
JUNQUERA EXT JUNQUERA ST-RR LANDON CR
P DEL ROSARIO ST OSMENA-JUNQUERA CR
JUNQUERA-JAKOSALEM CR
PELAEZ ST LANDON-DEL ROSARIO CR
PRES OSMENA BLVD LANDON-DEL ROSARIO CR
RR LANDON OSMENA-JAKOSALEM ST CR
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS CR
BARANGAY: SAN JOSE

------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ROAD LOREGA BORCES PUROK III RR
ROAD TO BUTUANON RIVER PUROK I RR
ROAD TO BUTUANON RIVER MARYVILLE SUBD (PARK 3) RR
ROAD TO CITE PUROK II RR
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK III) RR
ALL OTHER STREETS ALONG BULBO-PULANG BATO RR
Page 219
A
Page 220
CEBU CITY
D.O. No.
BARANGAY: SAN ROQUE Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
A MABINI ST ZULUETA- A URDANETA CR
ARELLANO BLVD EST PARIAN-LEGASPI EXT CR
GOMEZ ST CR
J LUNA ST CR
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR
LAPULAPU ST MAGALLANES-QUEZON BLVD CR
V GULLAS-LEGASPI CR
LOT 7488-V GULLAS ST CR
LEGASPI-MAGALLANES CR
LEGASPI ST P BURGOS-M J CUENCO CR
LEGASPI EXT M J CUENCO-QUEZON BLVD CR
LOGARTA ST ZULUETA-URDANETA ST CR
MC BRIONES ST CR
M J CUENCO CR
ML QUEZON BLVD BURGOS-EST PARIAN CR
MAGALLANES ST P BURGOS-MJ CUENCO CR
P BURGOS ST. QUEZON BLVD-URDANETA CR
URDANETA ST.-V GULLAS CR
S OSMENA,JR-QUEZON BLVD CR
PIER 2 ROAD S OSMENA,JR-QUEZON BLVD CR
R PALMA ST MJ CUENCO-QUEZON BLVD CR
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR
URDANETA ST. P BURGOS-MJ CUENCO CR
V GULLAS ST A MABINI-MJ CUENCO CR
ZULUETA ST MABINI-MJ CUENCO AVE CR
BARANGAY: SIRAO
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
CEBU GOLF & POLO CLUB A
GEN. MAXILOM AVE A
KANG-IRAG PARK A
ALL OTHER STREETS A
Page 221
CEBU CITY
D.O. No.
BARANGAY: STA. CRUZ Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ARLINGTON POND A POND ST-F RAMOS CR
OSMENA BLVD-F RAMOS CR
A VILLANUEVA ST F RAMOS ST CR
GEN. MAXILOM AVE F. RAMOS - OSMENA CR
F. OSMENA GEN. MAXILOM AVE CR
F RAMOS ST PELAEZ-JUNQUERA CR
GEN. MAXILOM-PELAEZ ST CR
JUNQUERA ST RAMOS-RR LANDON CR
PELAEZ EXT VILLANUEVA-RR LANDON CR
PRES OSMENA BLVD A POND-RR LANDON CR
F OSMENA RTDS-A POND ST CR
RR LANDON ST OSMENA-JUNQUERA CR
V RANUDO ST F RAMOS CR
BARANGAY: SUDLON
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: TALAMBAN
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
A BORBAJO ST ROAD TO CANDUMAN RR
EL DORADO II RR
HIGHWAY 11 ROAD TO KAUSWAGAN RR
HIGHWAY 77 RR
MARYVILLE SUBD RR
NASHVILLE SUBD RR
NORTH TOWN HOMES SUBD RR
ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR
ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR
ROAD TO TALAMBAN TALAMBAN-CABANGCALAN RR
ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR
ROAD TO TALAMBAN BUTUANON BR-CANDUMAN RR
ROAD TO TALAMBAN BARBAJO ST-CANDUMAN RR
SILVERSHILLS SUBD RR
Page 222
ST. ANTHONY SUBD RR
SUNNY HILLS SUBD PHASE I RR
SUNNY HILLS SUBD PHASE II RR
CR
Page 223
CEBU CITY
D.O. No.
BARANGAY: TAPTAP Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALL AREAS RR
A
BARANGAY: TEJERO
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
GEN. MAXILOM AVE CR
J VILLAGONZALO M.J. CUENCO-S OSMENA JR CR
MC ARTHUR BLVD CR
MJ CUENCO AVE GEN MAXILOM-EST TEJERO CR
MARCOS MORELOS ST CR
PGA CANAL 10TH ST MAXILOM-T PADILLA CR
REGINO MERCADO MJ CUENCO-U ALVIOLA CR
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR
T PADILLA EXT PEA CANAL - S OSMENA,JR CR
T PADILLA ST M J CUENCO-PGA CANAL CR
ULDARICO ALVIOLA CR
VILLA ABUNO VILLA GONZALO-TEJERO CR
BARANGAY: TINAGO
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
A. BONIFACIO ST. MABINI-MJ CUENCO CR
ARELLANO BLVD. ESTERO TINAGO-PARIAN CR
BAGUMBAYAN ST. MJ CUENCO-V SOTTO CR
BALESTEROS ST BONIFACIO-L JAENA CR
CJ QUIZON ST. BAGUMBAYAN-OSMENA CR
CALERO ST M J CUENCO AVE CR
LOPEZ JAENA ST. MABINI-MJ CUENCO AVE CR
MC ARTHUR BLVD EST. TEJERO-EST. PARIAN CR
MJ CUENCO AVE. ESTERO TEJERO-TINAGO CR
MABINI ST. BONIFACIO-ZULUETA CR
QUEZON BLVD. ESTERO TEJERO-PARIAN CR
S OSMENA JR BLVD EST TINAGO-EST PARIAN CR
V SOTTO AVE. MJ CUENCO-QUEZON BLVD CR
VILLA ABUNO ST S OSMENA JR-ARELLANO CR
Page 224
ZULUETA ST. MABINI-MJ CUENCO AVE. CR
Page 225
CEBU CITY
D.O. No.
BARANGAY: T. PADILLA Effectivity Dates
------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
BONIFACIO SIKATUNA-MABINI CR
F VILLA LAHUG CREEK-MJ CUENCO CR
GEN LOREGA MJ CUENCO AVE CR
MJ CUENCO AVENUE LOREGA-ESTERO TEJERO CR
OLD PHIL RAILWAY LAHUG CREEK-G LOREGA CR
SIKATUNA T PADILLA- BONIFACIO CR
T VILLA PRIVATE ROAD F VILLA-MJ CUENCO CR
T PADILLA SIKATUNA-LAHUG CREEK CR
LAHUG CREEK-M J CUENCO CR

------------------------------------------------------ ------------------------------------------- -----------------------
CLASSI-
------------------------------------------------------ ------------------------------------------- -----------------------
ALCOHOL ST SIKATUNA-LAHU CREEK RR
BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR
BENEDICTO ST JAKOSALEM-LAHUG CREEK RR
CREEK SIDE ST BDRY ZAPATERA ELEM SCH RR
D. JAKOSALEM ST GEN. MAXILOM-F. RAMOS CR
GEN. ECHAVEZ ST GEN. MAXILOM-SIKATUNA CR
GEN. MAXILOM AVE JAKOSALEM-GEN ECHAVEZ CR
OLD ROAD JAKOSALEM - SAN JOSE ST RR
RAHMANN ST (SAN JOSE ST) GEN. MAXILOM-SIKATUNA CR
SEPULVEDA ST FR ABANDONECIA-SIKATUNA CR
SIKATUNA ST JAKOSALEM-ALCOHOL ST CR
CR
=========================== ===================== ===========
Page 226

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 81 - CEBU CITY, NORTH

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUE FOR A

PARTICULAR BARANGAY -

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

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

IN A STREET/BARANGAY/ZONE, THE USE OF WHICH ARE
PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF

PROPERTIES LOCATED IN A STREET/BARABGAY/ZONE,
REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR
PURPOSES OF ZONAL VALUATION.
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE

IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE

OF THE LAND AND THE IMPROVEMENTS SHALL BE TREATED AS
ONE; OR
Page 227
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND

IMPROVEMENT SHALL BE GIVEN SEPARATE VALUES i.e. ZONAL
VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST
TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE
OF ZONAL VALUATION PROPERTY SHALL BE VALUED PURSUANT
TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM

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

DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND
USE REGULATORY BOARD (HLRB). IF IT IS UTILIZED FOR SOCIALIZED
HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON
URBAN POOR (PCUP), NATION HOUSING AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL

NO LONGER BE VALUED AS AN APD AND SHALL BE TREATED AS AN
ORDINARY REAL PROPERTY.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF

ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN

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

IN COMPUTING ESTATE AND DONOR'S TAXES SHALL BE (1) THE
FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/jntb/ABPJ/9/7/16
Page 228
Page 229
TO HABITATION.
TO COMMMERCIAL
BJECT OF PROFIT.
CROP SUCH AS RICE,

TO PASTURING,
THER AGRICULTURAL
DEVELOPED AREA
AL, INSTITUTIONAL,
UARE METERS.
HOOD OR DISTRICT
R CONTIGUOUS TO A
Residential Condominium
Commercial condominium
Industrial
Institutional
Agricultural Lot
Page 230
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
60.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
60.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
1,950.00
1,850.00
1,800.00
1,950.00
6,250.00
4,400.00
1,950.00
1,600.00
1,850.00
1,850.00
1,850.00
3,100.00
4,500.00
1,850.00
2,600.00
3,200.00
2,500.00
1,850.00
1,850.00
1,900.00
1,550.00
1,800.00
1,550.00
1,850.00
Page 231
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
1,800.00
1,700.00
1,700.00
1,700.00
1,000.00
1,750.00
1,000.00
1,250.00
1,750.00
1,950.00
1,000.00
3,000.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
70.00
70.00
425.00
300.00
250.00
450.00
700.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
900.00
500.00
1,900.00
500.00
650.00
900.00
1,400.00
900.00
650.00
650.00
Page 232
900.00
300.00
Page 233
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
1,800.00
2,250.00
1,800.00
3,700.00
3,300.00
3,300.00
3,100.00
1,800.00
1,800.00
900.00
1,600.00
1,600.00
2,300.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
70.00
Page 234
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
7,500.00
6,500.00
2,500.00
3,000.00
2,600.00
2,600.00
3,500.00
3,000.00
3,550.00
3,100.00
2,500.00
3,100.00
12,000.00
3,600.00
3,600.00
3,000.00
3,000.00
3,300.00
3,650.00
3,000.00
3,000.00
3,600.00
2,500.00
4,500.00
4,250.00
3,000.00
2,600.00
2,800.00
16,300.00
2,550.00
2,600.00
3,500.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
4,500.00
4,100.00
5,500.00
2,000.00
3,500.00
Page 235
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
7,750.00
7,750.00
7,750.00
8,000.00
7,750.00
7,750.00
7,750.00
7,750.00
8,000.00
8,000.00
7,900.00
7,650.00
8,400.00
7,750.00
7,750.00
8,000.00
9,250.00
8,250.00
8,250.00
7,750.00
7,750.00
7,750.00
8,250.00
8,250.00
8,000.00
8,500.00
7,750.00
8,300.00
8,000.00
8,000.00
7,750.00
8,000.00
7,650.00
7,750.00
8,250.00
7,750.00
9,500.00
8,250.00
7,750.00
Page 236
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
24,500.00
17,000.00
17,000.00
17,000.00
16,150.00
16,250.00
16,250.00
17,000.00
17,000.00
17,000.00
17,000.00
16,250.00
13,750.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,250.00
16,500.00
16,500.00
16,250.00
16,250.00
16,250.00
18,500.00
16,250.00
16,250.00
16,250.00
Page 237
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
4,725.00
6,825.00
4,975.00
3,675.00
8,925.00
8,650.00
4,725.00
5,200.00
3,675.00
3,150.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
3,150.00
4,500.00
3,150.00
3,150.00
3,150.00
3,250.00
2,675.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
70.00
Page 238
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
8,000.00
4,250.00
6,250.00
12,000.00
10,000.00
8,100.00
6,250.00
4,000.00
8,100.00
6,300.00
4,250.00
6,100.00
4,100.00
6,100.00
4,100.00
1,650.00
5,750.00
4,100.00
2,250.00
2,500.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
5,000.00
5,000.00
5,000.00
7,000.00
8,400.00
9,950.00
7,600.00
7,600.00
8,800.00
7,350.00
6,750.00
5,000.00
Page 239
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
2,100.00
2,625.00
2,100.00
2,625.00
10,920.00
8,400.00
6,300.00
8,400.00
8,400.00
10,500.00
4,200.00
4,200.00
6,300.00
2,625.00
2,625.00
6,575.00
2,100.00
2,775.00
15,000.00
5,200.00
2,625.00
2,625.00
3,125.00
2,625.00
2,625.00
2,625.00
3,150.00
9,450.00
8,400.00
6,300.00
2,625.00
2,625.00
2,675.00
8,650.00
6,750.00
2,625.00
4,450.00
3,400.00
3,400.00
2,350.00
2,625.00
2,625.00
4,450.00
Page 240
2,625.00
3,675.00
2,625.00
2,625.00
3,150.00
2,625.00
2,625.00
5,250.00
2,625.00
Page 241
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
2,100.00
3,150.00
4,150.00
4,200.00
2,625.00
2,100.00
4,200.00
3,150.00
3,150.00
2,625.00
2,100.00
3,000.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
3,250.00
2,150.00
2,750.00
2,150.00
2,150.00
2,350.00
6,000.00
2,750.00
2,600.00
2,350.00
2,700.00
2,500.00
2,750.00
2,100.00
2,750.00
6,100.00
2,500.00
3,250.00
2,750.00
2,750.00
7,300.00
2,500.00
2,100.00
3,250.00
Page 242
2,750.00
4,700.00
2,750.00
2,100.00
3,000.00
2,100.00
3,500.00
Page 243
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
2,750.00
2,750.00
2,750.00
2,750.00
2,750.00
2,750.00
2,750.00
2,400.00
2,350.00
2,350.00
2,350.00
2,500.00
2,350.00
2,750.00
2,750.00
2,350.00
2,750.00
2,750.00
2,600.00
2,800.00
3,250.00
2,750.00
1,850.00
3,000.00
Page 244
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
1,850.00
8,250.00
2,750.00
4,000.00
1,600.00
1,850.00
1,850.00
1,850.00
2,750.00
2,250.00
2,350.00
5,000.00
4,250.00
1,850.00
1,900.00
1,900.00
2,750.00
1,900.00
4,250.00
2,250.00
1,850.00
1,870.00
1,850.00
2,250.00
2,250.00
1,850.00
1,850.00
1,850.00
3,250.00
1,850.00
1,850.00
3,500.00
2,500.00
2,350.00
2,100.00
1,850.00
1,900.00
1,850.00
1,900.00
1,850.00
3,000.00
Page 245
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
1,750.00
2,850.00
2,800.00
5,900.00
2,050.00
5,900.00
2,050.00
1,750.00
1,750.00
2,500.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
60.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
7,000.00
7,250.00
2,250.00
15,000.00
15,000.00
7,000.00
14,000.00
16,000.00
16,000.00
16,000.00
16,000.00
7,000.00
8,000.00
7,000.00
3,500.00
2,500.00
4,000.00
Page 246
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
60.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,750.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
3,000.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
6,000.00
2,250.00
2,250.00
2,250.00
2,250.00
5,750.00
4,250.00
2,250.00
2,250.00
2,250.00
2,250.00
Page 247
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
3,000.00
Page 248
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
600.00
600.00
900.00
900.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
6,000.00
7,500.00
7,500.00
6,000.00
24,500.00
16,000.00
10,500.00
7,500.00
6,000.00
12,000.00
6,000.00
6,000.00
7,500.00
7,500.00
6,000.00
6,000.00
6,000.00
10,500.00
6,000.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
60.00
-----------------------
2ND REV
Page 249
ZV/SQM.
-----------------------
350.00
350.00
850.00
Page 250
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
225.00
100.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
325.00
275.00
100.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
5,250.00
4,000.00
6,500.00
6,500.00
9,250.00
7,250.00
6,500.00
13,500.00
7,000.00
3,750.00
3,500.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
950.00
950.00
1,750.00
950.00
2,250.00
750.00
Page 251
300.00
Page 252
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
4,150.00
6,150.00
4,000.00
5,650.00
4,750.00
12,400.00
5,700.00
3,750.00
5,650.00
5,650.00
5,650.00
3,750.00
5,800.00
5,650.00
5,000.00
13,500.00
5,650.00
4,750.00
5,650.00
4,750.00
4,750.00
5,900.00
5,000.00
5,500.00
4,000.00
3,800.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
550.00
600.00
600.00
250.00
Page 253
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
4,800.00
5,250.00
3,500.00
12,500.00
17,500.00
5,500.00
7,250.00
4,000.00
4,750.00
14,000.00
18,000.00
6,500.00
5,000.00
3,750.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
275.00
125.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
2,250.00
2,400.00
1,250.00
1,250.00
2,750.00
1,950.00
2,750.00
2,400.00
2,400.00
2,400.00
2,250.00
2,400.00
1,250.00
2,450.00
Page 254
1,750.00
2,500.00
2,750.00
1,750.00
3,000.00
Page 255
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
275.00
125.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
5,000.00
3,150.00
5,500.00
6,150.00
3,500.00
3,150.00
3,050.00
4,650.00
4,700.00
4,500.00
3,150.00
3,150.00
3,150.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
3,600.00
4,500.00
3,250.00
3,500.00
3,650.00
3,250.00
3,500.00
5,250.00
6,000.00
3,500.00
4,400.00
6,450.00
4,400.00
2,800.00
Page 256
3,900.00
3,250.00
Page 257
15-97
24-Apr-97
-----------------------
2ND REV
ZV/SQM.
-----------------------
3,500.00
2,750.00
3,000.00
7,000.00
2,750.00
3,500.00
3,500.00
3,500.00
3,500.00
2,750.00
-----------------------
2ND REV
ZV/SQM.
-----------------------
3,900.00
3,900.00
3,900.00
3,900.00
6,500.00
3,900.00
12,500.00
3,650.00
3,900.00
3,900.00
3,900.00
3,400.00
3,900.00
===========
Page 258

January 25, 1993
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN THE CITY OF CEBU UNDER REVENUE DISTRICT
OFFICE NO. 60 (CEBU CITY), REVENUE REGION NO. 7 (CEBU CITY),
FOR INTERNAL REVENUE TAX PURPOSES.
Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from the private and public
sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties located in the City of Cebu under the jurisdiction of Revenue District
Office No. 60 (Cebu City), Revenue Region No. 7 (Cebu City) after a public hearing was conducted
on July 22, 1992 for the purpose. This Order is issued to implement the revised zonal values for
land and improvements in the case of condominiums/townhouses, commercial and industrial
buildings as shown in "A" hereof to be used in computing any intenal revenue tax.
In case the gross selling price or the market value asas shown in the schedule of values of
the provincial or city assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
(signed)
RAMON DEL ROSARIO, JR.
RECOMMENDED BY:
(signed)
JOSE U. ONG
Page 259
DEFINITION OF TERMS




RR Residential Regular A Agricultural L

CR Commercial Regular X Institutional
CC Commercial Condominium GL Government
APD Area for Priority Development GP General Purp
Page 260
RDO NO. 81 (formerly RDO 60) CEBU CITY - NORTH

D.O. No.
BARANGAY: ADLAWON Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: AGSUNGOT
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: APAS
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
EDISON ST SALINAS DRIVE-STEPHENSON RR
FULTON ST RR
GOV M CUENCO AVE JUAN LUNA-MAHIGA CREEK RR
LA GUARDIA RR
MARCONI ST FULTON STREET RR
PC HILLS RR
PATRANO SUBD RR
ROAD TO BUSAY SALINAS-CEBU PLAZA RR
ROAD TO BUSAY CEBU PLAZA-ECOLINGS RR
ROAD TO CP LAPULAPU RR
SALINAS DRIVE RR
SAN ANTONIO VILL I RR
SAN ANTONIO VILL II RR
SAN MIGUEL ST RR
STEPHENSON ST RR
WILSON ST SALINAS DRIVE RR
BARANGAY: BABAG
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 261
D.O. No.
BARANGAY: BACAYAN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALONG ROAD TO PIT-OS A
BARANGAY: BANILAD
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A BONIFACIO ST TALAMBAN-MANDAUE CY RR
DONA RITA RR
DORADO I VILLAGE RR
GOV. M CUENCO AVE MAHIGA UNIV-SAN CARLOS CR
HOLY FAMILY NEAR STO NINO RR
HOLY FAMILY NEAR EL DORADO RR
M LUISA P1 EULALIA RR
M LUISA P1 LUIS RR
M LUISA P1 MELISSA RR
M LUISA P1 P ANANAS RR
M LUISA P1 P EMILIO RR
M LUISA P1 P JOHN RR
M LUISA P1 P LUCY RR
M LUISA P1 P MARIA RR
M LUISA P1 P MIGUEL RR
M LUISA P1 ROSEBUD RR
M LUISA P2 P MARIANO RR
M LUISA P2 P SERGIO RR
M LUISA P1 ANNABELLE RR
M LUISA P2 P STEPHANY RR
M LUISA ESTATE PARK PH II RR
M LUISA ESTATE PARK PH III RR
M LUISA ESTATE PARK PH IV RR
M LUISA ESTATE PARK PH V RR
M LUISA ESTATE PARK PH VI RR
M LUISA ESTATE PARK PH VII RR
M LUISA ESTATE PARK PH VIII-A RR
M LUISA ESTATE PARK PH VIII-B RR
ROAD M LUISA EST PARK RR
STO NINO VILLAGE RR
BARANGAY: BASAK PARDO

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
N BACALSO AVE GREYHOUND-HOLY CROSS CR
Page 262
N BACALSO AVE EXT S NICOLAS-KINASANGA AN RR
E SABELLANO ST B S NICOLAS-O PARDO RR
FAIRVIEW VILLAGE SUBD E SABELLANO ST RR
Page 263
D.O. No.
BARANGAY: BASAK SAN NICOLAS Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
AQUILA ST LEOM-MACOPA RR
ALIMOKON ST AVOCADO RR
AVOCADO ST GANSIANG-N BACALSO RR
BACLAY ST N BACALSO AVENUE RR
BAYABAS ST ALIMOKON-N BACALSO RR
CAIMITO ST GANSIANG-N BACALSO RR
CEBU SOUTH ROAD BASAK PARDO-TABADA CR
COL CABREROS ST N BACALSO AVE-SEASHORE RR
COL TABADA ST N BACALSO AVE-CABREROS RR
DAPDAP ST N BACALSO AVE RR
E SABELLANO ST LOURDES VILLE-B PARDO RR
LOURDES VILL-LLAMAS RR
EUCALYPTUS ST N BACALSO AVE RR
F LLAMAS ST N BACALSO-GANSIANG CR
GANSIANO ST F LLAMAS-AVOCADO RR
GRANADA ST RR
IPIL IPIL ST N BACALSO AVE RR
KALAW ST F LLAMAS-GRANADA RR
KUSI ST F LLAMAS ST RR
LAPAY ST F LLAMAS ST RR
LEMON ST N BACALSO-AGUILA RR
MACUPA ST N BACALSO-SABELLANO RR
MAYA ST MACUPA-LEMON RR
NATALIO BACALSO EXT COL TABADA-B PARDO RR
PERECO ST LEMON-MACOPA RR
PUNAY ST LEMON-MACOPA RR
SALING ST LEMON-MACOPA RR
SILOY ST LEMON-MACOPA RR
TABARES ST N BACALSO-CABREROS EXT RR
TAMSI ST RR
TUKNO ST (GSIS CPD) RR
VILLA SAN ANTONIO RR
BARANGAY: BINALIW
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 264
D.O. No.
BARANGAY: BONBON Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: BO. LUZ

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ARCH REYES AVE ESCARIO-JUAN LUNA AVE RR
ARCH REYES AVE N ESCARIO-J LUNA VE CR
CABANTAN ST ARCH REYES-NEW ERA RR
JUAN LUNA AVE ARCH REYES-NEW ERA CR
NEW ERA ST CABANTAN ST-J LUNA RR
ALL ROADS TO CABANTAN RR
BARANGAY: BUDLA-AN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: BUHISAN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ROAD TO BUHISAN P PRINCESA BRIDGE RR
BRIDGE-BUHISAN ELEM RR
Page 265
D.O. No.
BARANGAY: BULALACAO PARDO Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
N BACALSO AVE BULALACAO SUNRISE VILL CR
ROAD TO R CABRERAS RES RR
ROAD TO ST JUDE ACRES RR
ROAD TO VIL ROAD RR
BARANGAY: BUOT-TAOP
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: BUSAY
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ECOLINGS SUBD RR
HILLTOP SUBD RR
LAHUG BUSAY ROAD RR
LAHUG BUSAY ROAD ECOLING RES-LAHUG RR
MA LUISA ESTATE PARK GRAJE-EGGLINGS RES RR
MA LUISA ESTATE PARK PHASE VI PART RR
MA LUISA ESTATE PARK PHASE IX (VALLEY) RR
MA LUISA ESTATE PARK PHASE IX (HILLTOP) RR
PLAZAVILLE PHASE IX (MIDLAND) RR
PROV GOVERNMENT SUBDIVISION RR
DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR
DON EMILIO OSMENA HW GRAJE-ECOLING RES RR
DON EMILIO OSMENA HW ECOLINGS-LAHUG RR
Page 266
D.O. No.
BARANGAY: CALAMBA Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A LOPEZ ST BALAGA RES-KATIPUNAN RR
A LOPEZ ST KATIPUNAN-3 DE ABRIL RR
B RODRIGUEZ ST V RAMA-GUAD RIVER CR
HAPPY VALLEY SUBD RR
KATIPUNAN ST A LOPEZ-V RAMA AVE CR
LUCIO LOPEZ DRIVE A LOPEZ-V RAMA AVE RR
SAN ROQUE SUBD V RAMA AVE RR
SITIO SAN ANTONIO RR
SUN VALLEY SUBD V RAMA AVE RR
V RAMA AVE DEL ROSARIO-N BACALSO RR
V RAMA AVE P DEL ROSARIO-H VALLEY RR
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
B RODRIGUEZ ST WALINGWALING-FUENTE TRDA CR
B RODRIGUEZ ST GUADALUPE RIVER-WALING ST CR
CAPITOL CEBY CY Z00 VILLALON RES-CCG RR
CAPITOL CEBY CY Z00 ESCARIO-VILLALON RES RR
CLAVANO ST ESCARIO-MONTALBAN RR
CLAVANO ST JUNCTION RD-CCG RR
DON GIL GARCIA ST B RODRIGUEZ STREET CR
DON J AVILA ST RODRIGUEZ-OSMENA CR
DON MARIANO CUI ST NESCARIO-B RODRIGUEZ CR
F RAMOS EXT MA. CRISTINA ST CR
GEN MAXILOM ST OSMENA RTDA-J OSMENA CR
JASMIN ST P RODRIGUEZ-OSMENA CR
JUANA OSMENA ST MAXILON-ABOITIZ CR
JUANA OSMENA ST ABOITIZ-N ESCARIO CR
JUANA OSMENA ST ESCARIO-JUNCTION ROAD CR
JUANA OSMENA ST JUNCTION-CCGC CR
KAMUNING ST L LLORENTE-NESCARIO CR
J LLORENTE ST WALINGWALING-OSMENA CR
Page 267
M VELEZ ST GUAD RVR-DON G GARCIA CR
MA CRISTINA ST CR
MANUEL ZOSA ST CR
MIRASOL ST CR
N ESCARIO ST J OSMENA-G GARCIA CR
ORCHID ST N ESCARIO-JASMIN CR
P RODRIGUEZ CR
PRES OSMENA BLVD OSMENA-RTDA ESCARIO CR
WALINGWALING CR
Page 268
D.O. No.
BARANGAY: CARRETA Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
GEN MAXILOM AVE B CATH CEM-MJ CUENCO CR
GEN MAXILOM AVE MJ CUENCO-P CANAL CR
MJ CUENCO AVE MAXILOM-C CREEKMAXILOM-C CREEK CR
BARANGAY: CENTRAL PROPER

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
COLON ST OSMENA-JAKOSALEM CR
D JAKOSALEM ST LEGASPI-MAGALLANES CR
D JAKOSALEM ST COLON-Q BLVD CR
D JAKOSALEM ST MAGALLANES CR
F GONZALES ST MAGALLANES - MC BRIONES CR
F GONZALES ST MC BRIONES - WHARF CR
F GONZALES ST PRES OSMENA - WHARF CR
JUEZ BORROMEO ST P LOPEZ-V GULLAS CR
LEGASPI ST COLON-V GULLAS CR
LEGASPI ST V GULLAS-JAKOSALEM CR
LEGASPI ST JAKOSALEM=-P BURGOS CR
LINCOLN ST PLARIDEL-F GONZALES CR
MABINI V GULLAS-URDANETA CR
MAGALLANES ST V GULLAS-JAKOSALEM CR
MAGALLANES ST P LOPES-V GULLAS CR
MAGALLANES ST D JAKOSALEM-P BURGOS CR
P BURGOS ST URDANETA-OSMENA BLVD CR
P BURGOS ST PRES OSMENA-WHARF CR
P BURGOS ST URDANETA-WHARF CR
P BURGOS ST V GULLAS-URDANETA CR
P GOMEZ ST JAKOSALEM-MABINI CR
P GULLAS ST J LUNA-J BORROMEO CR
P LOPEZ ST COLON-BALINTAWAK CR
P LOPEZ ST BORROMEO-MAGALLANES CR
P LOPEZ ST BALINTAWAK-BORROMEO CR
P LOPEZ ST BALINTAWAK-MAGALLANES CR
PLARIDEL ST LEGASPI-P OSMENA CR
PLARIDEL ST OSMENA-MC BRIONES CR
PRES OSMENA BLVD JAKOSALEM-P BURGOS CR
PRES OSMENA BLVD V GULLAS-JAKOSALEM CR
PRES OSMENA SR BLVD V GULLAS-P BURGOS CR
PRES OSMENA SR BLVD COLON-V GULLAS CR
V GULLAS ST LEGASPI-A MABINI CR
MAGALLANES-LEGASPI CR
Page 269
D.O. No.
BARANGAY: COGON CENTRAL Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
D JAKOSALEM ST LANDON-GEN MAXILOM CR
F RAMOS ST MAXILOM-VILLANUEVA CR
F RAMOS ST VILLANUEVA-JUNGQUERA CR
F RAMOS ST JUNGQUERA-JAKOSALEM CR
GEN ECHAVEZ EXT F RAMOS-JAKOSALEM CR
GEN MAXILOM AVE QUEENS ROAD CR
GEN MAXILOM AVE J OSMENA-F MANALO CR
GEN MAXILOM AVE F MANALO-JAKOSALEM ST CR
RR LANDON ST QUEENS ROAD CR
RR LANDON ST JUNGQUERA-JAKOSALEM CR
V RANUDO ST F RAMOS-JAKOSALEM RR
BARANGAY: COGON PARDO

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A GABUYA ST JACA-N BACALSO AVE RR
A GABUYA ST JACA-N BACALSO EXT RR
A GABUYA ST N BACALSO AVE-SEASHORE RR
VILLARICA SUBD N BACALSO AVE EXT RR
BARANGAY: DAY-AS
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
BONIFACIO ST JAKOSALEM-SIKATUNA CR
D JAKOSALEM ST F RAMOS-P DEL ROSARIO CR
D JAKOSALEM ST P DEL ROSARIO-BONIFACIO CR
IMUS ST JAKOSALEM-SIKATUNA CR
SIKATUNA ST T PADILLA-BONIFACIO CR
Page 270
D.O. No.
BARANGAY: DULJO Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
CARLOCK ST TRES DE ABRIL-PADILLA CR
CARLOCK ST C PADILLA-TUPAZ CR
NATALIO BACALSO AVE KINALUMSAN-TRES DE ABRIL CR
R PADILLA ST/FATIMA N BACALSO-CA PADILLA CR
RD TO SITIO ALASKA RR
SPOLARIUM ST CARLOCK-C PADILLA RR
BARANGAY: ERMITA
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
EL FILIBUSTERISMO ST MAGALLANES-PLARIDEL CR
ERMITA BEACH RD KAWIT-SIR PROJ RR
F CALDERON ST MAGALLANES-PROGRESSO CR
F GONZALEA MAGALLANES-WHARF CR
KAWIT ST N ME TANGERE-M ESCANO CR
LINCOLN ST CALDERON-PLARIDEL CR
M ESCANO ST MAGALLANES-QUEZON BLVD CR
MC BRIONES ST M ESCANO-F GONZALES CR
MAGALLANES ST V GULLAS-F GONZLES CR
MAGALLANES ST M ESCANO-V CULLAS CR
MAGALLANES ST FORBES-M ESCANO CR
MAGALLANES ST GUADALUPE RIVER-M ESCANO CR
MAGALLANES ST M ESCANO-PLARIDEL CR
NOLI ME TANGERE ST MAGALLANES-KAWIT CR
PLARIDEL ST MAGALLANES-PROGRESSO CR
PROGRESSO ST CALDERON-PLARIDEL CR
QUEZON BLVD M ESCANO-F GONZALES CR
Page 271
D.O. No.
BARANGAY: GUADALUPE Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A ABELLANA ST BACAYO-M VELEZ ST RR
B RODRIGUEZ EXT V RAMA BRIDGE CR
BUENA HILLS SUBD RR
CABAJAR ST R ALAURA-V RAMA AVE RR
DON JOSE VILLAGE RR
EMILIO OSMENA ST RR
FAIRLANE VILLAGE V RAMA AVENUE RR
FATIMA HILLS V RAMA AVENUE RR
FOREST HILLS M VELEZ ST RR
GOCHAN SUBD RR
GUADALAJARA SUBD V RAMA AVENUE RR
GUADALUPE HEIGHTS V RAMA AVENUE RR
HAPPY VALLEY RR
HAPPY VALLEY ROAD RR
HORSE SHOE DRIVE RR
J FORTICH ST M VELEZ ST RR
L BACAYO ST V RAMA AVENUE RR
M VELEZ ST LABANGON-GD SHEPHERD RR
M VELEZ ST GOOD SHEPHERD-V RAMA RR
M VELEZ ST V RAMA-BRIDGE RR
MA THERESA I SUBD RR
MA THERESA II SUBD RR
NICHOLS HEIGHTS RR
QUEENSVILLE SUBD RR
QUIJADA CPD RR
R DUTERTE ST RR
ROAD TO GOOD SHEPHERD RR
ROAD TO NAPO BOUNDARY CHURCH RR
SINGSON ROAD RR
SUNDANCE ROAD M VELEZ ST CR
V RAMA AVE GUADALUPE RTDA-RODRIGUEZ RR
VISAYAN GLASS CMPD I
WINDY HILLS M VELEZ ST RR
UNNAMED ROAD GUADLUPE RTDA RR
BARANGAY: GUBA
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 272
BARANGAY: HIPODROMO
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
CEBU BUSINESS PARK CR
Page 273
D.O. No.
BARANGAY: INAYAWAN PARDO Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A GUBAYA F JACA-N BACALSO EXT RR
A GUBAYA F JACA-N BACALSO AVE RR
A GUBAYA N BACALSO EXT-SEASHORE RR
ABARQUEZ SUBD TALISAY BOUNDARY RR
F JACA ST BACALSO AVE-DUMPING SITE RR
F JACA ST GABUYA-N BACALSO AVE RR
N BACALSO AVE EXT A GABUYA-F JACA RR
ROAD TO DUMPING SITE SEASHORE RR
ROAD TO GREEN FIELD RR
ROAD TO ST JUDE ACRES RR
BARANGAY: KALUBIHAN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
BALINTAWAK ST P LOPEZ-V GULLAS CR
COLON ST M ESCANO-PRES OSMENA CR
COLON ST OSMENA BLVD-JUNQUERA CR
GEN JUNQUERA ST SANCIANGKO-COLON CR
JUEZ BORROMEO ST COLON-P LOPEZ CR
M ESCANO ST P DEL ROSARIO-MAGALLANES CR
MAGALLANES ST M ESCANO-P LOPEZ CR
P DEL ROSARIO ST M ESCANO-OSMENA BLVD CR
P GULLAS ST OSMENA BLVD-BORROMEO CR
P LOPEZ ST COLON-MAGALLANES CR
PELAEZ ST SANCIANGKO-COLON CR
PRES S OSMENA BLVD P DEL ROSARIO-COLON CR
SANCIANGKO ST M ESCANO-JUNQUERA ST CR
V GULLAS ST OSMENA BLVD-BALINTAWAK CR
Page 274
D.O. No.
BARANGAY: KALUNASAN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: KAMAGAYAN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
D JAKOSALEN ST P DEL ROSARIO-SANCIANGKO CR
DON PEDRO CUI EXT RR LANDON-P DEL ROSARIO CR
JUNQUERA ST P DEL ROSARIO-SANCIANGKO CR
P DEL ROSARIO ST PRES OSMENA-JUNQUERA CR
PELAEZ ST CREED ALLEY CR
PELAEZ ST R LANDON-OSMENA BLVD CR
PRES OSMENA BLVD P DEL ROSARIO-SANCIANGKO CR
SANCIANGKO ST OSMENA-JUNQUERA CR
JUNQUERA ST-D JAKOSALEM CR
Page 275
D.O. No.
BARANGAY: KAMPUTHAW Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A MORALES ST ESCARIO ST-C.S. ROSAL CR
A TOJONG CS ROSAL-A. REYES CR
ABANDONED ROAD CR
ACACIA ST CR
ALU COMPOUND RR
APITONG ST CR
ARCH REYES AVE GORORDO-ESCARIO CR
CS ROSAL ST A MORALES CR
CEBU BUSINESS PARK CR
D JAKOSALEM ST GEN MAXILOM-GORORDO AVE CR
DIGNOS COMPOUND RR
DON JOSE AVILA ST RR
E POND EXT CR
GEN MAXILOM ST J OSMENA-JAKOSALEM CR
GEN MAXILOM ST JAKOSALEM-ECHAVEZ CR
GEN MAXILOM ST ECHAVES-ROM CATH CEM CR
GONZALES COMPOUND RR
GONZALES PVT ROAD CR
GORORDO AVE N ESCARIO-G MAXILOM AVE CR
GORORDO AVE PADGET-ESCARIO CR
JUANA OSMENA ST ESCARIO-GEN MAXILOM CR
JUANA OSMENA ST CLAVANO-ESCARIO RR
JUANA OSMENA ST MARTINEZ CPD-CLAVANO RR
KAMAGONG ST ARCH REYES AVE CR
MA CRISTINA ST RR
MANALO ST PD-INC CHURCH CR
MARIPOSA ST CR
MARTINEZ CPD RR
MOLAVE ST CR
MONTALBAN SUBD RR
NC ESCARIO ST BRIDGE-ARCH AVENUE CR
NC ESCARIO ST J OSMENA-BRIDGE CR
PERPETUAL SOC HOSP PSH-V ESCARIO X
QUEENS ROAD RR
R ABOITIZ J OSMENA -GEN MAXILOM RR
ROAD TO MAGELLAN HOTEL CR
ROAD TO PUROK WITHIN LOT 886 RR
ROAD TO PUROK LOT 886 TO PUROK 8 RR
ROAD TO PUROK PUROK 8-J OSMENA RR
SAN JOSE MAXILOM AVE-GORORDO CR
TINDALO ST CR
Page 276
D.O. No.
BARANGAY: KINASANG-AN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
E SABELLANO ST POB PARDO-QUIOT RR
GREYHOUND VILL SUBD N BACALSO AVE RR
F JACA ST N BACALSIO AVE-TABURA RR
N BACALSO AVE KINASANGAN-POTENCIANO CR
POTENCIANO SUBD N BACALSO AVE RR
RAINBOW VILLAGE N BACALSO AVE RR
VILLARICA SUBD ROAD N BACALSO AVE EXT RR
BARANGAY: LABANGON
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A LOPEZ ST TRES DE ABRIL-KATIPUNAN RR
A LOPEZ ST KATIPUNAN-BALAGA RES RR
A LOPEZ ST BALAGA RES-A LOPEZ RR
HORSESHOE DR SUBD HAPPY VALLEY RR
KATIPUNAN ST BUHISAN RIVER-LOPEZ CR
NATALIO BACALSO AVE KINALUMSAN-TRES DE ABRIL CR
PART OF HAPPY VALLEY RR
QUIJANO SUBD R DUTERTE ST RR
ROSALINA VILLAGE R DUTERTE ST RR
SACRED HEART VILLAGE R DUTERTE ST RR
SALVADOR ST TRES DE ABRIL-KATIPUNAN RR
SALVADOR ST KATIPUNAN-GUADA RR
TRES DE ABRIL A LOPEZ-KINALUMSAN RR
TRES DE ABRIL N BACALSO-A LOPEZ RR
ALL OTHER STREETS PARALLEL-KATIPUNAN RR
ALL UNNAMED TRAVERSE RR
Page 277
D.O. No.
BARANGAY: LAHUG Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
AMON TRADING PORT N ESCARIO-J LUNA AVE RR
ARCH REYES AVE GORORDO AVE- N ESCARRIO CR
ARCH REYES AVE CR
BANCO CEBUANO SUBD RR
CAPITOL CEBU CY Z00 OPRA VILL-VILLALON RR
GEMSVILLE SUBD RR
GORORDO AVE SALINAS-PADGET CMPD CR
GOTIANUY SUBD RR
GREENVALLEY SUBD TO CAMP MARINA RR
KAMAGONG ST RR
OPRA VILLAGE RR
PADGET CAOMPOUND ROAD RR
PEACE VALLEY ROAD TO CAMP MARINA RR
ROAD TO BOY SCOUT CAMP RR
ROAD TO HOLY FAMILY RR
ROAD TO VILLAR RECORDING RR
ROAD TO BUSAY CEBU PLAZA-SALINAS DR RR
SALINAS DRIVE RR
SANJER CASVILLE SUBD RR
SANSON SUBD RR
SENO SUBD RR
SUNSET SUBD RR
UNCHUAN SUBD RR
VILLALON SUBD RR

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
CORTES SUBD RR
GEN ECHAVEZ ST MAXILOM-LAHUG CREEK CR
GEN ECHAVEZ EXT SAN JOSE-G ECHAVES ST CR
GEN MAXILOM AVE ECHAVES-MJ CUENCO CR
GENERAL LOREGA ECHAVES-MJ CUENCO RR
MJ CUENCO AVE MAXILOM-GEN LOREGA CR
OLD PHIL RAILWAY RR
SAN JOSE ST ECHAVEZ-SAN MIGUEL RR
SAN MIGUEL ST SAN JOSE-MJ CUENCO RR
VILLA SUBDIVISION RIVERSIDE RR
ALL LOTS ALLEYS GEN LOREGA RR
Page 278
D.O. No.
BARANGAY: LUSARAN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: MABINI
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 279
D.O. No.
BARANGAY: MABOLO PROPER Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALMENDRAS ST F CABAHUG-SINDULAN RR
C MINA ST OLD PHIL RAILWAY RR
C BORCES ST JOAQUIN-JUAN LUNA RR
COROMINA SUBD GILL TUDTUD RR
E LABUCAY ST TRES PADRES BORCES GOCHAN RR
F CAGAHUG J LUNA AVE RR
F MINA ST L TUDTUD-H JOAOQUINO RR
F SENO ST MJ CUENCO RR
FRANCISCO ARCILLA G TUDTUD-C MINA RR
FROILAN ARCILLA JUAN LUNA-V COLINA RR
GETTY OIL COMPOUND RR
GIL TUDTUD ST J JOAQUINO RR
GOCHAN COMPOUND ROAD M J CUENCO CR
GOCHAN ST CABAHUG-MJ CUENCO RR
GOCHAN SUBD TRES PADRES-GOCHAN EXT RR
GUIBILONDO ST L TUDTUD-JUAN LUNA AVE RR
H BORGONIA G TUDTUD-C MINA ST RR
H JOAQUINO ST G TUDTUD-C MINA ST RR
HOLY NAME ST MJ CUENCO AVE RR
J JOAQUINO ST E LUBAKAY RR
JUAN LUNA AVE F CABAHUG-C PORT CR
L LIMBONG ST JUAN LUNA RR
L TUDTUD NEW ERA-F MINA RR
M BORCES ST G TUDTUD-C MINA RR
M BORGONIA ST BP BORCES-GOCHAN RR
MJ CUENCO AVE HIPODROMO-MANDAUE CR
MABOLITES RR
NEW ERA ST L TUDTUD-J LUNA AVE RR
NEW FRONTIER S CABAHUG RR
OLD PHIL RAILWAY L TUDTUD-J LUNA AVE RR
S BORCES EXT RR
S BORCES ST M J CUENCO RR
S CABAHUG ST JUAN LUNA-CASALS VILL RR
SAN ROQUE JUAN LUNA RR
SINDULAN ST S CABAHUG-CASALS VILL RR
TENASAS SUBD RR
TRES PADRES BORCES CABAHUG-GOCHAN CMPD RR
V COLINA ST MJ CUENCO-C PORT RR
Page 280
D.O. No.
BARANGAY: MALUBOG Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: MAMBALING
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
AVOCADO ST GANSIANG-N BACALSO RR
C PADILLA ST R AVE-KINALUMSAN CR
CCC PRIVATE RD RR
CASHMERE ST RR
CEBU SOUTH RD AVOCADO-N BACALSO CR
COL TABADA ST RR
GANSIANG ST RR
GREEN DAUPHIN ST RR
LAPULAPU ST TABADA-HUMABON RR
MARIA GOCHAN GANSIANG-N BACALSO RR
N BACALSO S EXPRESSWAY PADILLA-KINALUMSAN CR
N BACALSO AVE EXT TABADA-C PADILLA RR
RAJAH HUMABON ST TABADA RR
SAN BERNANRDINO ST GANSIANG-MA. GOCHAN RR
SAN ROQUE EXT SAN ROQUE ST RR
SAN ROQUE ST C. PADILLA RR
YBANEZ PRIVATE RD C. PADILLA RR
Page 281
D.O. No.
BARANGAY: PAHINA CENTRAL Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
BALAGTAS ST PANGANIBAN-CLIMACO CR
BORROMEO ST SANCIANGKO-M ESCANO CR
COLON ST COLON BR-M ESCANO CR
DIMASALANG ST PANGANIBAN-M ESCANO CR
JUAN CLIMACO ST MAGALLANES-COLON CR
JUAN CLIMACO ST COLON-SANCIANGKO CR
M ESCANO N BACALSO-MAGALLANES CR
MAGALLANES GUADALUPE RVR-M ESCANO CR
NATALIO BACALSO PANGANIBAN-M ESCANO CR
NATALIO BACALSO GUAD RIVER-PANGANIBAN CR
PANGANIBAN ST N BACALSO-ESCANO CR
SANCIANGKO ST PANGANIBAN-M ESCANO CR
SANCIANGKO ST GUADALUPE RIVER-PANGANIBAN CR
BARANGAY: PAHINA SAN NICOLAS

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
B ARANAS LAKANDULA-3 DE ABRIL CR
C PADILLA ST LAKANDULA-3 DE ABRIL CR
ESPELITA ST LAKANDULA-3 DE ABRIL CR
GARFIELD ST C PADILLA-TUPAS CR
LAKANDULA ST 3 DE ABRIL-TUPAS CR
TRES DE ABRIL ST LAKADULA-TUPAS CR
TUPAS ST LAKADULA-FORBES CR
BARANGAY: PAMUTAN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 282
D.O. No.
BARANGAY: PARIAN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A BONIFACIO ST JAKOSALEM-A MABINI CR
A MABINI ST BONIFACIO-V GULLAS CR
COLON ST JUNQUERA-D JAKOSALEM CR
COLON ST D JAKOSALEM-MABINI CR
D JAKOSALEM ST COLON-V GULLAS CR
D JAKOSALEM ST A BONIFACIO-COLON ST CR
ESPANA ST JAKOSALEM-SIKATUNA CR
GEN JUNQUERA ST SANCIANGKO-COLON CR
IBARRA ST BONIFACIO-ESPANA CR
ISAGANI ST IBARRA-A MABINI CR
MABINI-USP V GULLAS-BONIFACIO CR
SANCIANGKO ST ESCANO-JUNGQUERA CR
SANCIANGKO ST JUNQUERA-D JAKOSALEM CR
SIKATUNA ST BONIFACIO-MABINI CR
SIMOUN ST JAKOSALEM-IBARRA CR
SUDLON ST ESPANA-COLON CR
V GULLAS JAKOSALEM-A MABINI CR
ZULUETA ST V GULLAS CR
BARANGAY: PARIL
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: PASIL ABUNO

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ACCESS ROAD 7A RR
ACCESS ROAD 7B RR
ACCESS ROAD I RR
F RALLOS ST GUADALUPE RVR-GARFIELD CR
L FLORES ST TUPAZ-STO NINO EXT CR
M DELA CONCEPCION GUADALUPE RVR-GARFIELD CR
R MAGSAYSAY ST GUADALUPE RVR-GARFIELD CR
STO. NINO EXT DON BOSCO TO GARFIELD RR
T CAVAN ST GUADALUPE RVR-GARFIELD CR
TUPAS ST GUADALUPE RVR-GARFIELD CR
Page 283
D.O. No.
BARANGAY: PIT-OS Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: POBLACION PARDO

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A GABUYA ST N BACALSO-JACA ST RR
DACALOS ST N BACALSO-TABURA RR
F JACA ST GABUYA-KINASANG AN RR
F SABELLANO ST D L VICTORIA-KINASANGAN RR
I TABURA ST SABELLANO-F JACA RR
N BACALSO AVE SUNRISE-KINASANGAN RR
ROAD TO SUNRISE VILL N BACALSO AVE RR
SUNRISE VILLAGE RR

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 284
D.O. No.
BARANGAY: FORT AREA Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
10TH ST CR
1ST ST CR
1ST ST, 6TH ST CR
2ND ST CR
3RD ST EAST-WEST CR
4TH ST CR
5TH ST-EAST-WEST CR
6TH ST. CR
7TH ST CR
8TH ST CR
9TH ST CR
ARELLANO BLVD, 1ST AVE CR
BANGKA ST CR
BARKO ST CR
CABAHUG ST CR
DON B BENEDICTO CR
GEN MAXILOM AVE CR
GEN MAXILOM EXT CR
HUMABON AVE CR
INDEPENDENCIA ST S OSMENA, JR-QUEZON BLVD CR
JUAN LUNA ST RECLAMATION AREA CR
JUAN LUNA ST CPC CREEK S OSMENA JR CR
KALIPAYAN ST CR
LAPULAPU AVE CR
LAPULAPU LOOP CR
PEPSI ST CR
PORT CENTRE AVE CR
QUEZON BLVD CR
SERGIO OSMENA JR AVE CR
STP COURT CR
T PADILLA EXT CR
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 285
D.O. No.
BARANGAY: PUNTA PRINCESA Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
3 DE ABRIL ST LLMAS-BUHISAN RIVER RR
ATILLO SUB RR
CLARITA VILLAGES F LLAMAS ST RR
DONA MARIA VILLAGE RR
E SABELLANO ST QUIOT P-F LLAMAS RR
ELVIRA CUI SUBD 3 DE ABRIL-BUHISAN RR
F LLAMAS ST GANSIANG-BUHISAN RVR RR
F LLAMAS ST DON BOSCO-BUHISAN RIVER RR
F PACANA ST 3 DE ABRIL-BUHISAN RR
GANSIANG ST F LLAMAS-AVOCADO RR
GANSIANG ST AVOCADO-LIM CPD RR
GOCHAN SUBD BACK OF DON BOSCO RR
GUADALUPE VILLAGE I F LLAMAS ST RR
GUADALUPE VILLAGE II F LLAMAS ST RR
LOURDES VILLAGE E SABELLANA ST RR
MAJERO SUBD 3 DE ABRIL ST RR
PLEASANT HOMES SUBD E SABELLANA ST RR
ROAD TO DON BOSCO LLAMAS-DON BOSCO RR
VICTOR VILLAGE 3 DE ABRIL-F PACANA RR
VILLA CRISTINA VILL RR
BARANGAY: QUIOT PARDO

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
BAYANIHAN VILLAGE N BACALSO AVE RR
E SABELLANO ST KINSANG-AN TO PUNTA PRINSESA RR
GENES COMPOUND RR
GOCHAN I SUBD E SABELLANO ST RR
GOCHAN II SUBD E SABELLANO ST RR
HONEY VILLE SUBD 1,2 E SABELLANO ST RR
MOUNATIN VIEW SUBD E SABELLANO ST RR
MURILLO VILLAGE E SABELLANO ST RR
N BACALSO AVE POTENCIANO-BAYANIHAN CR
SAN CARLOS HTS SUBD RR
Page 286
D.O. No.
BARANGAY: SAMBAG I Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ANTONIO ABAD TORMIS RR
J URGELLO PRIVATE ROAD ALL UNNAMED ROADS CR
MH AZNAR ROAD RR
NATALIO BACALSO AVE PANGANIBAN-M ESCANO CR
NATALIO BACALSO AVE GUAD RIVER-PANGANIBAN CR
P OSMENA BLVD UY TENG SU-RR LANDON CR
P OSMENA BLVD RR LANDON-PD ROSARIO CR
P DEL ROSARIO EXT OSMENA-M ESCANO CR
P DEL ROSARIO EXT M ESCANO-URGELLO RD CR
P DEL ROSARIO EXT URGELLO RD-GUADALUPE CR
RR LANDON EXT CR
UY TENG SU ST INTERIOR CR
ALL OTHER STREETS PARALLEL-ROSARIO CR
BARANGAY: SAMBAG II
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A POND OSMENA BLVD RR
A TORMIS EXT RR
ASCENSION ST RR
ASSUMPTION ST RR
B RODRIGUEZ ST WALING-FUENTE-OSMENA CR
B RODRIGUEZ ST GUAD RVR-WALINGWALING CR
FUENTE OSMENA RTDA CR
J URGELLO PRIVATE ROAD OSMENA BLVD CR
MH AZNAR ROAD CR
PRES S OSMENA BLVD A POND EXT-UY TENG SU CR
PRES S OSMENA BLVD P OSMENA RTDA-A POND EXT CR
ROAD TO TB PAVILLION B RODRIGUEZ ST RR
TAMBIS RR
UY TENG SU ST OSMENA-J URGELLO CR
V URGELLO ROAD CR
VISITACION ST CR
ZARUTAN SUBD ROAD RR
Page 287
D.O. No.
BARANGAY: SAN ANTONIO Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
D JAKOSALEM ST LANDON-P DEL ROSARIO CR
DON PEDRO CUI ST LANDON-DEL ROSARIO CR
JUNQUERA ST RR LANDON-P DEL ROSARIO CR
UNQUERA EXT JUNQUERA ST-RR LANDON CR
P DEL ROSARIO ST OSMENA-JUNQUERA CR
PELAEZ ST LANDON-DEL ROSARIO CR
PRES OSMENA BLVD LANDON-DEL ROSARIO CR
RR LADON OSMENA-JAKOSALEM ST CR
SPL QUALIFICATION LOTS ALONG UNNAMED STREETS CR
BARANGAY: SAN JOSE

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ROAD LOREGA BORCES PUROK III RR
ROAD TO BUTUANON RIVER PUROK I RR
ROAD TO BUTUANON RIVER MARYVILLE SUBD (PARK 3) RR
ROAD TO CITE PUROK II RR
RIDGEDALE SUBD SUNNY HILLS SUBD (PUROK 3) RR
ALL RESIDENTIAL LOTS ALONG BULBO-PULANG BATO RR
BARANGAY: SAN NICOLAS PROPER

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
B ARANAS ST CARLOCK-LAKANDULA CR
B ARANAS ST CARLOCK-TUTI CR
B ARANAS ST T ABELLA-LAKANDULA CR
C PADILLA ST CARLOCK-LAKANDULA CR
CARLOCK ST TRES DE ABRIL-C PADILLA CR
FIGUEROA ST B ARANAS-C PADILLA CR
JM BASA ST V RAMA-TUPAZ CR
LAKANDULA ST TRES DE ABRIL-TUPAS CR
N BACALSO TRES DE ABRIL-GUAD RIVER CR
T ABELLA ST (TUTI ST) C PADILLA-TUPAZ CR
TOMAS ABELLA ST TRES DE ABRIL- C PADILLA CR
TRES DE ABRIL ST LAKANDULA CR
TUPAZ ST JM BASA-LAKANDULA CR
V RAMA AVENUE R AVE-B ARANAS CR
Page 288
D.O. No.
BARANGAY: SAN ROQUE Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A MABINI ST ZULUETA-A URDANETA CR
ARELLANO BLVD EST PARIAN-LEGASPI EXT CR
JEREZA (LA SOLIDARIDAD) A MABINI-MJ CUENCO AVE CR
LAPULAPU ST MAGALLANES-QUEZON BLVD CR
LAPULAPU ST V GULLAS-LEGASPI CR
LAPULAPU ST LOT 7488-V GULLAS ST CR
LAPULAPU ST LEGASPI-MAGALLANES CR
LEGASPI ST P BURGOS-MJ CUENCO CR
LEGASPI EXT MJ CUENCO-QUEZON BLVD CR
LOGARTA ST ZULUETA-URDANETA ST CR
MJ CUENCO CR
ML QUEZON BLVD BURGOS-EST PARIAN CR
MAGALLANES ST P BURGOS-MJ CUENCO CR
P BURGOS ST QUEZON BLVD-URDANETA CR
P BURGOS ST URDANETA ST-V GULLAS CR
P GOMEZ ST S OSMENA, JR-QUEZON BLVD CR
PIER 2 ROAD S OSMENA, JR-QUEZON BLVD CR
R PALMA ST MJ CUENCO-QUEZON BLVD CR
S OSMENA JR BLVD EST PARIAN-LEGASPI EXT CR
URDANETA ST P BURGOS-MJ CUENCO CR
V GULLAS ST A MABINI-MJ CUENCO CR
BARANGAY: SAPANG DAKU

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 289
D.O. No.
BARANGAY: SAWANG CALERO Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
C PADILLA ST JM BASA-CARLOCK CR
CARLOCK ST TUPAZ ST-C PADILLA CR
FIGUEROA ST TUPAZ ST-C PADILLA CR
GEN GINES ST TUPAZ ST-WHARF CR
JM BASA ST TUPAZ ST-C PADILLA CR
R MAGSAYSAY ST JM BASA-GEN GINEZ CR
SPL QUALIFICATIONS LUDO EUYM IND'L COMP I
TUPAS ST LUDO GINES-CARLOCK CR
BARANGAY: SINSIN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: SIRAO
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 290
D.O. No.
BARANGAY: STA. CRUZ Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ARLINGTON POND A POND ST-F RAMOS CR
ARLINGTON POND OSMENA BLVD-F RAMOS CR
A VILLANUEVA ST F RAMOS ST CR
F RAMOS ST VILLANUEVA-JUNQUERA CR
PRES OSMENA BLVD A POND-RR LANDON CR
F OSMENA RTDS-A POND ST CR
RR LANDON ST OSMSENA-JUNGQUERA CR
V RANUDO ST F RAMOS ST RR
BARANGAY: SUBA PASIL

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ABELLANA ST BUGALLON-GARFIELD CR
ACCESS ROAD 3 STO. NINO SEASHORE RR
F RALLOS ST GARFIELD CR
GARFIELD ST TUPAZ-STO. NINO CR
GEN GINES ST TUPAZ-MAGSAYSAY CR
M DELA CONCEPCION GEN GINES-GARFIELD CR
MAGSAYSAY ST GEN GINES-GARFIELD CR
STO. NINO ST BUGALLON-GARFIELD RR
T BUGALLON ST TUPAZ ST-WHARF CR
TUPAS ST GEN GINEZ-GARFIELD CR
BARANGAY: SUDLON
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
Page 291
D.O. No.
BARANGAY: TABUNAN Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: TIG-BAO
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: TALAMBAN
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A BORBAJO ST ROAD TO CANDUMAN RR
EL DORADO II RR
HIGHWAY 77 RR
MARYVILLE SUBD RR
NASHVILLE SUBD RR
NORTH TOWN HOMES SUBD RR
ROAD TO TALAMBAN USC-BUTUANON BRIDGE RR
ROAD TO TALAMBAN TAMBAN-CABANGCALAN RR
ROAD TO TALAMBAN TALAMBAN PROP-TIGBAO RR
ROAD TO TALAMBAN BUTANON BR-CANDUMAN RR
ALL OTHER STREETS PARALLEL/INTERSECTING RR
RIDGEDALE SUBD RR
SILVERHILLS SUBD RR
ST. ANTHONY SUBD RR
SUNNY HILLS SUBD PHASE I RR
SUNNY HILLS SUBD PHASE II RR
Page 292
D.O. No.
BARANGAY: TAPTAP Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: TEJERO
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
J VILLAGONZALO MJ CUENCO-S OSMENA JR CR
MJ CUENCO AVE GEN MAXILOM-EST TEJERO CR
PEA CANAL 10TH ST MAXILOM-T PADILLA CR
REGINO MERCADO MJ CUENCO-U ALVIOLA CR
S OSMENA JR BLVD EST TEJERO-T PADILLA EXT CR
SAMPAGUITA MJ CUENCO AVE RR
T PADILLA EXT PEA CANAL-S OSMENA JR CR
T PADILLA ST MJ CUENCO-PEA CANAL CR
ULDARICO ALVOLA CR
VILLA ABUNO VILLA GONZALEO-TEJERO RR
BARANGAY: TINAGO
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
A BONIFACIO ST MABINI-MJ CUENCO CR
ARELLANO BLVD ESTERO TINAGO-PARIAN CR
BAGUMBAYAN ST MJ CUENCO-V SOTTO CR
BALESTEROS ST BONIFACIO-L JAENA CR
CJ QUIZON ST BAGUMBAYAN-OSMENA CR
CALERO ST MJ CUENCO AVE CR
LOPEZ JAENA ST MABINI-MJ CUENCO AVE CR
MJ CUENCO AVE ESTERO TEJERO-TINAGO CR
MABINI ST BONIFACIO-ZULUETA CR
QUEZON BLVD ESTERO TEJERO-PARIAN CR
S OSMENA JR BLVD EST TINAGO-EST PERIAN CR
V SOTTO AVE MJ CUENCO-QUEZON BLVD CR
VILLA ABUNO ST S OSMENA JR-ARELLANO CR
ALL LOTS ALLEYS CUENCO-V B SOTTO CR
Page 293
D.O. No.
BARANGAY: TISA Effectivity Dates
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
DONA ESPERANZA VILL KATIPUNAN ST RR
F PACAN ST KATIPUNAN-BUHISAN RR
F GOCHAN VILLAGE RR
F LLAMAS ST BUHISAN-KATIPUNAN RR
FELINA VILL NEIGHBOR RR
KATIPUNAN ST F PACANA-LLAMAS RR
KATIPUNAN ST F LLAMAS-FILTRO RR
KATIPUNAN ST LABANGON-F PACANA CR
LA PALOMA VILLAGE KATIPUNAN ST RR
MAYA VILLAGE RR
RIVA RIDGE SUBD RR
STA. TERESITA VILL RR
TISA HILLS VILL & NS RR
VILLA ISIDRA F LLAMAS RR
BARANGAY: TO-ONG
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALL AREAS A
BARANGAY: T. PADILLA
--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
BONIFACIO SIKATUNA-MABINI CR
F VILLA LAHUG CREEK-MJ CUENCO RR
GEN LOREGA MJ CUENCO AVE RR
MJ CUENCO AVENUE LOREGA=-ESTERO TEJERO CR
OLD PHIL RAILWAY LAHUG CREEK-G LOREGA RR
SIKATUNA T PADILLA-BONIFACIO CR
T VILLA F VILLA-MJ CUENCO RR
T PADILLA SIKATUNA-LAHUG CREEK CR
LAHUG CREEK-MJ CUENCO CR
Page 294
BARANGAY: ZAPATERA LIBOT Effectivity Dates

--------------------------------------------------- ------------------------------------------------- --------------------
CLASSI-
--------------------------------------------------- ------------------------------------------------- --------------------
ALCOHOL ST SIKATUNA-LAHUG CREEK RR
BENEDICTO ST EXT JAKOSALEM-LAHUG CREEK RR
CREEK SIDE ST SIKATUNA-LAHUG CREEK RR
D JAKOSALEM ST GEN MAXILOM-F RAMOS CR
ECHAVEZ ST GEN MAXILOM-SIKATUNA CR
GEN MAXILOM AVE JAKOSALEM-ECHAVEZ CR
OLD ROAD D JAKOSALEM-S JOSE ST RR
SAN JOSE ST G MAXILOM-SIKATUNA ST CR
SEPULVEDA ST ABANDONED OLD ROAD CR
SIKATUNA ST JAKOSALEM-ALCOHOL ST CR
========================= ======================== ==========
Page 295

RDO NO. 81 - CEBU CITY, NORTH

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A

PARTICULAR BARANGAY -

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

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

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

LOCATED IN A STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL
USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL VALUATION
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL

VALUE OF THE LAND AND THE IMPROVEMENTS SHALL BE TREATED
AS ONE; OR
b) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND

THE IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES;
THE GROUND FLOOR OF A RESIDENTIAL CONDOMINIUM SHALL BE

CLASSIFIED AS COMMERCIAL AND TWENTY (20%) OF THE ESTABLISHED
VALUE SHALL BE ADDED THERETO.
Page 296

DEVELOPMENT CERTFIED TO AS SUCH BY THE HOUSING AND LAND
USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIZED
HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES

OF ASSESSORS.

COMPUTING ALL INTERNAL REVENUE TAXES PROVIDED THAT THE
CAPITAL GAINS TAX FROM SALES, EXCHANGE, OR OTHER
DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS,
INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF
CONDITIONAL SALES, BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL
BE TAXED AT THE RATE OF FIVE PERCENT (5%) BASED ON GROSS
SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL
VALUES HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE

USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1)
THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSORS, WHICHEVER IS HIGHER.
I-3/jntb 8/17/16/ABPJ/9/7/16
Page 297
authorizes the
ate and public
nal values for
Page 298
TO HABITATION.
TO COMMMERCIAL
ECT OF PROFIT.
ROP SUCH AS RICE,

O PASTURING,
HER AGRICULTURAL
VELOPED AREA
L, INSTITUTIONAL,
OOD OR DISTRICT
CONTIGUOUS TO A
Agricultural Lot
Industrial
Institutional
L Government Land
P General Purposes
Page 299
20-93
14-May-93
------------------------------
1ST REV
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,800.00
1,800.00
5,500.00
1,800.00
1,800.00
1,800.00
1,800.00
2,800.00
1,300.00
1,800.00
2,800.00
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
Page 300
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
60.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
3,300.00
1,800.00
1,300.00
3,300.00
1,300.00
1,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
2,000.00
1,600.00
1,900.00
2,000.00
1,800.00
1,500.00
1,300.00
3,300.00
1,800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
Page 301
800.00
1,000.00
800.00
Page 302
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
800.00
800.00
800.00
800.00
800.00
2,500.00
800.00
800.00
800.00
1,300.00
1,300.00
800.00
1,800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
1,300.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
50.00
Page 303
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
6,500.00
800.00
5,500.00
1,300.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
60.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
200.00
200.00
Page 304
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
800.00
800.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,000.00
1,000.00
1,600.00
1,600.00
1,700.00
900.00
1,700.00
1,300.00
1,000.00
500.00
500.00
1,000.00
1,000.00
Page 305
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,200.00
2,500.00
1,800.00
2,000.00
1,300.00
1,300.00
1,300.00
1,800.00
2,300.00
2,300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
7,500.00
6,500.00
1,300.00
1,800.00
1,300.00
1,300.00
3,500.00
3,500.00
3,000.00
2,000.00
10,500.00
3,000.00
3,500.00
3,500.00
1,800.00
1,800.00
3,500.00
3,300.00
Page 306
3,000.00
3,000.00
3,500.00
2,000.00
4,500.00
2,500.00
1,800.00
15,500.00
2,000.00
Page 307
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
4,500.00
3,300.00
3,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
22,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
16,000.00
13,500.00
13,500.00
13,500.00
5,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
13,500.00
16,000.00
16,000.00
16,000.00
18,500.00
13,500.00
13,500.00
Page 308
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
4,500.00
6,500.00
4,500.00
3,500.00
3,500.00
8,000.00
8,500.00
8,500.00
2,500.00
4,500.00
2,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
800.00
700.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,000.00
4,500.00
2,600.00
2,500.00
2,900.00
Page 309
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,100.00
1,800.00
2,200.00
1,600.00
800.00
1,300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
3,500.00
1,800.00
8,000.00
13,500.00
3,500.00
7,500.00
7,500.00
8,000.00
10,500.00
10,500.00
5,500.00
6,000.00
10,500.00
2,500.00
10,500.00
8,000.00
4,500.00
Page 310
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,300.00
2,500.00
1,300.00
1,300.00
1,300.00
1,300.00
1,800.00
1,300.00
1,100.00
1,300.00
1,300.00
1,800.00
1,800.00
1,300.00
1,800.00
1,800.00
1,800.00
1,300.00
2,300.00
3,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,800.00
600.00
600.00
1,800.00
1,300.00
2,500.00
1,500.00
1,100.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
Page 311
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
14,500.00
800.00
800.00
Page 312
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
800.00
700.00
800.00
800.00
800.00
800.00
800.00
800.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
5,500.00
17,500.00
22,500.00
8,000.00
8,000.00
8,000.00
10,500.00
6,500.00
5,500.00
8,000.00
8,000.00
15,500.00
5,500.00
8,000.00
Page 313
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
60.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
3,500.00
3,500.00
2,000.00
4,500.00
6,500.00
8,500.00
5,500.00
3,500.00
5,500.00
5,500.00
4,500.00
Page 314
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,800.00
1,300.00
1,800.00
1,800.00
1,300.00
1,800.00
6,500.00
1,300.00
14,500.00
4,500.00
1,300.00
1,300.00
2,000.00
8,500.00
6,500.00
4,500.00
1,300.00
2,000.00
8,500.00
6,500.00
3,500.00
1,800.00
1,800.00
1,800.00
1,300.00
1,800.00
1,800.00
1,300.00
1,800.00
1,500.00
6,500.00
4,500.00
1,800.00
1,300.00
4,000.00
1,300.00
1,300.00
1,300.00
1,300.00
2,000.00
1,800.00
Page 315
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
800.00
800.00
2,500.00
800.00
800.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,300.00
1,300.00
1,300.00
2,000.00
2,300.00
1,800.00
1,300.00
1,300.00
1,300.00
1,800.00
1,300.00
1,300.00
1,800.00
800.00
800.00
Page 316
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
6,500.00
6,500.00
1,300.00
2,800.00
1,300.00
1,300.00
1,800.00
4,500.00
1,300.00
1,300.00
1,300.00
800.00
1,800.00
1,300.00
1,300.00
1,300.00
1,300.00
2,800.00
2,800.00
1,300.00
1,800.00
1,300.00
1,300.00
1,300.00
1,300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
2,500.00
2,500.00
4,500.00
1,300.00
4,500.00
1,100.00
1,300.00
1,300.00
1,100.00
1,100.00
Page 317
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
50.00
Page 318
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,300.00
1,300.00
1,800.00
1,300.00
1,300.00
1,800.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,500.00
1,300.00
1,300.00
1,300.00
1,300.00
1,200.00
1,300.00
1,300.00
5,500.00
1,300.00
1,300.00
1,300.00
1,300.00
4,500.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,800.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
Page 319
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
6,000.00
800.00
800.00
2,500.00
800.00
800.00
800.00
800.00
800.00
2,500.00
1,300.00
800.00
800.00
800.00
800.00
800.00
Page 320
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
3,000.00
8,000.00
8,000.00
3,500.00
3,900.00
2,500.00
8,000.00
6,000.00
4,500.00
3,500.00
2,500.00
4,500.00
2,800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
3,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
Page 321
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
5,500.00
22,500.00
15,500.00
5,500.00
4,500.00
3,000.00
8,000.00
2,200.00
2,200.00
5,500.00
4,500.00
4,500.00
3,500.00
2,200.00
2,200.00
3,500.00
3,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
900.00
900.00
900.00
1,500.00
1,000.00
1,500.00
1,500.00
900.00
1,500.00
2,500.00
Page 322
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
60.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
800.00
800.00
800.00
800.00
800.00
2,500.00
800.00
800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
Page 323
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
3,900.00
3,900.00
3,500.00
3,900.00
3,900.00
3,900.00
3,900.00
3,900.00
3,900.00
3,900.00
3,900.00
4,500.00
3,900.00
3,900.00
3,900.00
3,900.00
4,500.00
3,900.00
3,900.00
3,900.00
4,500.00
4,500.00
3,900.00
3,900.00
3,900.00
3,900.00
3,900.00
4,500.00
4,500.00
3,900.00
3,900.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
50.00
Page 324
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
800.00
800.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,800.00
800.00
1,300.00
1,300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
800.00
800.00
1,300.00
1,300.00
1,300.00
800.00
800.00
2,500.00
1,300.00
Page 325
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,500.00
1,800.00
4,500.00
3,500.00
12,500.00
10,500.00
6,500.00
3,500.00
2,500.00
2,000.00
1,500.00
1,300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,000.00
1,300.00
1,300.00
7,500.00
6,500.00
15,500.00
3,500.00
1,800.00
12,500.00
15,500.00
1,300.00
1,000.00
2,500.00
3,500.00
1,500.00
1,300.00
Page 326
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
4,500.00
3,500.00
4,500.00
4,500.00
8,500.00
6,500.00
4,500.00
10,500.00
4,500.00
1,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
500.00
500.00
1,000.00
500.00
1,500.00
300.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,300.00
1,800.00
2,200.00
2,500.00
2,100.00
1,500.00
1,500.00
2,500.00
2,000.00
2,500.00
2,000.00
2,000.00
2,500.00
2,100.00
Page 327
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
4,500.00
2,500.00
4,600.00
4,600.00
1,900.00
4,500.00
4,600.00
4,600.00
2,500.00
4,500.00
3,500.00
10,500.00
4,500.00
3,500.00
2,500.00
3,500.00
3,500.00
4,500.00
3,500.00
4,300.00
3,000.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
60.00
Page 328
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
2,000.00
1,800.00
1,500.00
1,800.00
1,800.00
4,500.00
2,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
40.00
Page 329
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
4,500.00
4,500.00
2,500.00
4,500.00
11,500.00
15,500.00
4,500.00
2,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,500.00
800.00
1,500.00
1,800.00
1,500.00
1,500.00
1,500.00
800.00
1,500.00
2,500.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
Page 330
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,800.00
1,000.00
500.00
1,000.00
1,000.00
1,500.00
1,000.00
1,300.00
1,300.00
1,300.00
800.00
1,000.00
500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
Page 331
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
30.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,800.00
4,500.00
1,800.00
1,800.00
4,500.00
1,800.00
3,900.00
3,500.00
1,800.00
1,800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,500.00
3,500.00
1,800.00
2,500.00
2,700.00
1,800.00
2,500.00
4,500.00
2,500.00
3,500.00
4,500.00
3,500.00
1,800.00
3,000.00
1,500.00
Page 332
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,300.00
1,300.00
1,500.00
1,300.00
1,800.00
1,300.00
2,000.00
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00
1,800.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
50.00
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
2,000.00
900.00
1,300.00
4,500.00
1,100.00
2,900.00
900.00
2,300.00
2,700.00
Page 333
20-93
14-May-93
------------------------------
1ST REVISION
ZV/SQ.M.
------------------------------
1,300.00
1,800.00
1,300.00
4,500.00
2,500.00
6,500.00
1,300.00
2,000.00
2,000.00
2,100.00
===============
Page 334
NTATION
TIES FOR
R CLASSIFICATION
SCRIBED FOR THE
ARE PRE-
Page 335

June 5, 1989
SUBJECT: Implementation of the Zonal Values of Real

Properties in the City of Cebu under Revenue
District Office No. 60, Revenue Region 7, Cebu
City, for Internal Revenue Tax Purposes.
Section 6 (e) of the Tax Code as amended

Presidential Decree No. 1994, authorized the Commissioner of
Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax
purposes, the fair market value of the real properties
located in each zone or area upon consultation with
competent appraisers.
By virtue of said authority, the Commissioner of

Internal Revenue has determined the zonal values of real
properties located in the City of Cebu under Revenue
District Office No. 60, Revenue Region 7, Cebu City, after
a public hearing was conducted on May 23, 1989 for
land as shown in Annex "A" hereof to be used in computing
any internal revenue tax.
In case the gross selling price or the market

value as shown in the schedule of values of the Provincial
or City Assessors is higher than the zonal value established
herein, such values shall be used as basis for computing the
internal revenue tax.
By authority of the Secretary of Finance:

(signed)
VICTOR C. MACALINGAG
Undersecretary
RECOMMENDED BY:
(signed)
JOSE U. ONG
Page 336
DEFINITION OF TERMS




RR - RESIDENTIAL REGULAR CC - COMMERCIAL COND

RC - RESIDENTIAL CONDOMINIUM I - INDUSTRIAL
CR - COMMERCIAL REGULAR X - INSTITUTIONAL
A - AGRICULTURAL LAND GL - GOVERNMENT LAND
APD - AREA FOR PRIORITY GP - GENERAL PURPOSE
DEVELOPMENT
Page 337

D.O. No.
BARANGAY: PORT AREA Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ARELLANO BLVD 1ST AVE CR
CABAHUG ST 2ND ST CR
GEN MAXILOM AVENUE CR
HUMABON AVE 4TH AVE CR
INDEPENDENCIA 3RD ST CR
KALIPAYAN ST 8TH ST CR
LAPULAPU LOOP 6TH EXT CR
MACARTHUR AVE 2ND AVE CR
MACARTHUR BLVD CR
MARANGAY AVE 1ST ST CR
PEPSI ST 8TH AVE CR
PORT CENTER AVE 10 AVE CR
PORT CENTER AVE 5 AVE CR
QUEZON BOULEVARD CR
S JOSE DELA MONTAA CR
STP COURT 6TH ST CR
T PADILLA CR
T PADILLA EXTENSION CR
1ST ST 3RD AVE EXT CR
1ST AVE 6TH AVE CR
10TH ST 9TH ST CR
2ND AVE 6TH AVE EXT CR
3RD ST EAST WEST 1 CR
4TH ST ROAD 5 CR
5TH ST EAST RD EAST 3 CR
6TH ST 3RD AVE CR
7TH ST 13TH ST CR
19TH ST (PEA CANAL) CR
BARANGAY: TEJERO
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
GEN MAXILOM ST MJ CUENCO PEA CANAL CR
MACARTHUR BLVD T PADILLA TEJERO CR
MARCOS MORELOS T MJ CUENCO U ALVIOLA CR
MJ CUENCO AVE MAXILOM TEJERO CREEK CR
REGINO MERCADO MH CUENCO U ALVIOLA CR
T PADILLA ST MJ CUENCO PEA CANAL CR
Page 338

ULDARICO ALVIOLA ST CR
VILLA ABUNO ST VILLAGONZALO TEJERO CR
VILLAGONZALO ST MJ CUENCO MACARTHUR CR
Page 339

D.O. No.
BARANGAY: TINAGO Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A BONIFACIO ST MABINI MJ CUENCO ST CR
ALL LOTS ALLEYS CUENCO B BAYAN SOTTO CR
ARELLANO BLVD ESTERO TEJERO PARIAN CR
BAGUMBAYAN ST MJ CENCO V SOTTO CR
LOPEZ JAENA ST MABINI MJ CUENCO AVE CR
MABINI ST BONIFACIO ZULUETA ST CR
MACARTHUR BLVD ESTERO TEJERO PARIAN CR
MJ CUENCO AVE ESTERO TEJERO TINAGO CR
QUEZON BLVD ESTERO TEJERO PARIAN CR
V SOTTO AVE MJ CUENCO TO Q BLVD CR
ZULUETA ST MABINI MJ CUENCO AVE CR
BARANGAY: SAN ROQUE

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A MABINIS T ZULUETA URDANETA ST CR
ARELLANO BLVD EST PARIAN LEGASPI CR
SEN D MACARTHUR BLVD EST PARIAN LEGASPI CR
JEREZA (LA SOLIDARIDAD) A MABINI MU CUENCO CR
LAPU LAPU ST LOT 7488 V GULLAS ST CR
LAPU LAPU ST V GULLAS Q BLVD CR
LEGASPI ST P BURGOS Q BLVD CR
LOGARTA ST ZULUETA URDNAETA ST CR
MC BRIONES ST P BURGOS MJ CUENCO CR
MJ CUENCO AVE ZULUETA TO Q BLVD CR
ML QUEZON BLVD BURGOS ESTERO PARIAN CR
MAGALLANES ST P BURGOS MJ CUENCO CR
MANALILI ST A MABINI MU CUENCO CR
OSMENA BLVD P BURGOS MJ CUENCO CR
P BURGOS ST MANALILI URDANETA ST CR
P BURGOS ST URDANETA TO Q BLVD CR
P GOMEZ ST MACARTHUR TO Q BLVD CR
PIER 2 ROAD MACARTHUR TO Q BLVD CR
R PALMA ST MJ CUENCO TO Q BLVD CR
URDANETA ST P GOMEZ P BURGOS MJ CUENCO CR
ZULUETA ST MABINO MJ CUENCO AVE CR
Page 340

D.O. No.
BARANGAY: PARIAN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A BONIFACIO ST JAKOSALEM A MABINI CR
A MABINI ST BONIFACIO MANALILI CR
COLON STREET JUNQUERA MABINI CR
D JAKOSALEM ST A BONIFACIO TO COLON CR
D JAKOSALEM ST COLON TO V GULLAS CR
ESPANA ST JAKOSALEM SIKATUNA CR
GEN JUNQUERA ST SANCIANGKO TO COLON CR
IBARRA ST BONIFACIO TO ESPANA CR
ISAGANI ST IBARRA A MABINI ST CR
MANALILI ST JAKOSALEM TO MABINI CR
SANCIANGKO ST JUNQUERA JAKOSALEM CR
SIKATUNA ST BONIFACIO TO MABINI CR
SIMOUN ST JAKOSALEM TO IBARRA CR
SUDLON ST ESPANA TO COLON ST CR
BARANGAY: KAMAGAYAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
D JAKOSALEM ST P ROSARIO SANCIANGKO CR
DON PEDRO CUI EXT CR
JUNQUERA ST P ROSARIO SANCIANGKO CR
P DEL ROSARIO ST OSMENA TO JAKOSALEM CR
PELAEZ ST P ROSARIO SANCIANGKO CR
PELAEZ ST STA RITA CREED ALLEY CR
PRES OSMENA BLVD P ROSARIO SANCIANGCO CR
SANCIANGCO ST OSMENA TO JAKOSALEM ST CR
BARANGAY: KALUBIHAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
BALINTAWAK ST CR
COLON ST CR
GEN JUNQUERA ST CR
JUEZ BORROMEO ST CR
LEON KILAT ST CR
MAGALLANES ST CR
MANALILI ST CR
P DEL ROSARIO ST CR
Page 341

P GULLAS ST CR
P LOPEZ ST CR
PELAEZ ST CR
PRES S OSMENA BLVD CR
PRES S OSMENA BLVD CR
SANCIANGKO ST CR
Page 342

D.O. No.
BARANGAY: CENTRAL PROPER Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
COLON ST OSMENA JAKOSALEM CR
D JAKOSALEM ST COLON TO Q BLVD CR
F GONZALES ST PRES OSMENA TO WHARF CR
JUEZ BORROMEO ST P LOPEZ MANALILI CR
LEGASPI ST COLON TO MANALILI CR
LEGASPI ST MANALILI D JAKOSALEM CR
LEGASPI ST JAKOSALEM P BURGOS CR
LINCOLN ST PLARIDEL P BURGOS CR
MAGALLANES ST P LOPEZ MANALILI CR
MAGALLANES ST MANALILI D JAKOSALEM CR
MAGALLANES ST D JAKOSALEM P BURGOS CR
MANALILI ST MAGALLANES LEGASPI CR
MANALILI ST LEGASPI A MABINI ST CR
P BURGOS ST V CULLAS URDANETA ST CR
P BURGOS ST URDANETA TO WHARF CR
P GOMES ST JAKOSALEM A MABINI CR
P GULLAS ST J LUNA J BORROMEO CR
PLARIDEL ST LEGASPI PRES OSMENA CR
PLARIDEL ST OSMENA MC BRIONES CR
PRES OSMENA SR BLVD COLON TO P BURGOS CR
R LOPEZ ST BALINTAWAK MAGALLANES CR
BARANGAY: ERMITA
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
EL FELIBUSTERISMO ST MAGALLANES PLARIDEL CR
ERMITA BEACH RD KAWIT TO SIR PROJ CR
F CALDERON ST MAGALLANES S PROGRESO CR
KAWIT ST NOLI ME TANGERE K KILAT CR
LINCOLN ST CALDERON TO PLARIDEL CR
MC BRIONES ST L KILAT F GONZALES CR
MAGALLANES ST FORBES BR L KILAT CR
MAGALLANES ST L KILAT TO PLARIDEL CR
MESCANO ST MAGALLANES TO Q BLVD CR
NOLI ME TANGERE ST MAGALLANES TO KAWIT CR
PLARIDEL ST MAGALLANES TO PROGRESO CR
PROGRESO ST CALDERON TO PLARIDEL CR
QUEZON BLVD L KILAT F GONZALES CR
Page 343

D.O. No.
BARANGAY: PAHINA CENTRAL Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
BALAGTAS ST PANGANIBAN CLIMACO CR
BORROMEO ST SANCIANGKO L KILAT CR
COLON ST COLON BR L KILAT ST CR
DIMASALANG ST PANGANIBAN L KILAT CR
JUAN CLIMACO ST MAGALLANES SANCIANGCO CR
LEON KILAT ST RIZAL AVE-MAGALLANES CR
MAGALLANES ST FORBES BR TO L KILAT CR
PANGANIBAN ST P AVE TO MAGALLANES CR
RIZAL AVE GUAD RIVER PANGANIBAN CR
RIZAL AVE PANGANIBAN L KILAT CR
SANCIANGKO ST SANCIANGKO L KILAT CR
BARANGAY: PAHINA SN NICOLAS

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
B ARANAS LAKANDULA 3 DE ABRIL CR
C PADILLA ST LAKANDULA 3 DE ABRIL CR
ESPELITA ST LAKANDULA 3 DE ABRIL CR
GARFIELD ST C PADILLA TUPAS CR
LAKANDULA ST TRES DE ABRIL TUPAS CR
TRES DE ABRIL ST LAKANDULA TO TUPAS CR
TUPAS ST LAKANDULA TO FORBES CR
BARANGAY: PASIL ABUNO

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ACCESS ROAD 1 RR
ACCESS ROAD 74A RR
ACCESS ROAD 7B RR
F RALLOS ST CR
FL FLORES ST CR
M DELA CONCEPCION ST CR
R MAGSAYSAY ST CR
STO. NINO EXT RR
T CAVAN ST CR
TUPAS ST CR
Page 344

D.O. No.
BARANGAY: SUBA PASIL Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ABELLANA ST STO NINO TO SEASHORE CR
ACCESS RD 3 RR
F RALLOS ST CR
GARFIELD ST CR
GEN GINES ST CR
M DELA CONCEPCION ST CR
MAGSAYSAY ST CR
STO. NINO ST RR
T BUGALLON ST CR
TUPAS ST CR
BARANGAY: SAWANG CALERO

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
C PADILLA ST CR
CARLOCK ST CR
FIGUEROA ST CR
GEN GINES ST CR
JM BASA ST CR
R MAGSAYSAY ST JM BASA TO GEN GINES CR
SPL QUALIFICATIONS LUDO EUYM INDL COMPL I
TUPAS ST CR
BARANGAY: SN NICOLAS PROPER

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
B ARANAS ST CARLOCK TO T ABELLA CR
C PADILLA ST CARLOCK TO LAKANDULA CR
CARLOCK ST DE ABRIL C PADILLA CR
FIGUEROA ST B ARANAS C PADILLA CR
JM BASA ST A RAMA TTO TUPAS ST CR
KATIPUNAN ST A LOPEZ V RAMA ST CR
LAKANDULA ST 3 DE ABRIL TO TUPAS CR
R AVE S EXPRESSWAY 3 DE ABRIL GUAD RIVER CR
T ABELLA ST DE ABRIL C PADILLA CR
TRES DE ABRIL ST A LOPEZ LAKANDULA ST CR
Page 345

V RAMA AVE R AVE TO B ARANAS CR
Page 346

D.O. No.
BARANGAY: DULJO Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ALASKA MAMBALING SIR CR
ALL UNNAMES ST INTERSECTING R AVE RR
ALL UNNAMED ST INTERSECTING ARANAS
B ARANAS EXTENSION R AVE TO CARLOCK RR
C PADILLA ST KINALUMSAN CARLOCK CR
CARLOCK ST 3 DE ABRIL TO TUPAS CR
R AVE S EXPRESSWAY KINALUMSAN 3 DE ABRIL CR
R PADILLA ST FATIMA R AVE C PADILLA CR
SPOLARIUM ST RR
BARANGAY: MAMBALING
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
AVOCADO ST RR
C PADILLA ST R AVE KINALUMSAN RIV CR
CASHMERE ST RR
CCC PRIVATE ROAD RR
CEBU SOUTH ROAD AVOCADO R AVE CR
COL TABADA ST RR
GANSIANG ST RR
GREEN DAUPHIN ST RR
LAPULAPU ST RR
MARIA GOCHAN ST RR
R AVE SO EXPRESSWAY PADILLA KINALUMSAN CR
RAJAH HUMABON ST RR
RIZAL AVE EXT TABADA TO C PADILLA RR
SAN BERNARDINO ST RR
SAN ROQUE EXT RR
SAN ROQUE ST RR
YBANEZ PRIVATE ROAD RR
Page 347

D.O. No.
BARANGAY: BASAK SAN NICOLAS Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
AGUILA ST RR
ALIMOKON ST RR
AVOCADO STREET RR
BACLAY ST RR
BAYABAS STREET RR
CAIMITO ST RR
CEBU SOUTH ROAD BASAK PARDO TABADA CR
COL CABREROS ST CEBU SO RD SEASHORE RR
COL TABADA ST CEBU SO RD CABREROS RR
DAPDAP STREET RR
E SABELLANO ST BASAK PARKO LLAMAS RR
EUCALYPTUS STREET RR
F LLAMAS ST CEBU SO RD GANSIANG CR
GANSIANG ST RR
GRANADA STREET RR
IPIL IPIL STREET RR
KALAW ST RR
KUSI ST RR
LAPAY ST RR
LEMON ST RR
MACUPA ST CEBU SO RD SABELLANO RR
MAYA ST RR
PERECO ST RR
PUNAY ST RR
RIZAL AVE EXT COL TABADA B PARDO RR
SAL ING STREET RR
SILOY ST RR
TABARES ST RR
TAMSI STREET RR
TUKMO ST GSIS CPD RR
BARANGAY: BASAK PARDO

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
CEBU SOUTH ROAD GREYHOUND TO BASAK CR
E SABELLANO ST B S NICOLAS Q PARDO RR
CR
FAIRVIEW VIL SUBD RR
Page 348

OLD PHIL RAILWAY S NICOLAS KINASANGAN RR
Page 349

D.O. No.
BARANGAY: KINASANG AN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
CEBU SOUTH ROAD KINASANGAN POTENCIANO CR
E SABELLANO ST RR
GREYHOUND VIL SUBD RR
J JACA ST SO ROAD I TABURA ST RR
POTENCIANO SUBD RR
RAINBOW VILLAGE RR
VILLARICA SUBD RD RR
BARANGAY: COGON PARDO

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

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ABARQUEZ SUBD TALISAY BOUDNARY RR
F JACA ST GABUYA TO D SITE RR
F JACA ST RD TO S DITE TALISAY RR
OLD PHIL RAILWAY A GABUYA F JACA ST RR
RD TO ST JUDE ACRES RR
ROAD TO DUMPING SITE RR
ROAD TO GREEN FIELD RR
BARANGAY: BULACAO PARDO

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
CEBU SOUTH ROAD BULACAO SUNRISE VIL CR
RD TO R CABRERAS RES RR
ROAD TO S JUDE ACRES RR
ROAD TO VIL ROAD RR
Page 350

D.O. No.
BARANGAY: POBLACION PARDO Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A GABUYA STREET CEBU SO RD JACA ST RR
CEBU SOUTH ROAD SUNRISE KINASANG AN CR
DACALOS STREET E SABELLANO TABURA RR
F JACA ST GABUYA KINANG AN RR
F SABELLANO ST RR
I TABURA STREET SABELLANO F JACA ST RR
ROAD TO SUNRISE VILL RR
SUNRISE VILLAGE RR
BARANGAY: QUIOT PARDO

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
BAYANIHAN VILLAGE RR
CEBU SOUTH ROAD POTENCIANO BAYANIHAN CR
E SABELLANO ST RR
GENES COMPOUND RR
GO CHAN I SUBD RR
GO CHAN II SUBD RR
HONEYVILLE SUBD 1 2 RR
MOUNTAIN VIEW STREET RR
MURILLO VILLAGE RR
SAN CARLOS HGTS SUBD RR
BARANGAY: PUNTA PRINCESA

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ATILLO SUBD RR
CLARITA VILLAGES RR
DONA MARIA VIL RR
E SABELLANO ST MACUPA F LLAMAS ST RR
ELVIRA CUI SUBD RR
F LLAMAS ST GANSIANG D BOSCO RR
F PACANA ST 3 DE ABRIL BUHISAN RR
GO CHAN SUBD BACK OF D BOSCO RR
GUADALUPE II RR
GUADALUPE VILL I RR
LOURDES VILLAGE RR
MAJERO SUBD RR
Page 351

PLEASANT HOMES SUBD RR
ROAD TO DON BOSCO LLAMAS TO D BOSCO RR
TRES DE ABRIL STREET F LLAMA BOHISAN ST RR
VICTOR VILLAGE RR
VILLA CRISTINA VIL RR
Page 352

D.O. No.
BARANGAY: TISA Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
DONA ESPERANZA VIL RR
F GO CHAN VILLAGE RR
F LLAMAS ST BUHISAN KATIPUNAN RR
F PACANA STREET KATIPUNAN BUHISAN ST RR
FELINA VIL NEIGHBOR RR
KATIPUNAN STREET LABANGON F PACANA CR
KATIPUNAN STREET F PACANA F LLAMAS RR
KATIPUNAN STREET F LLAMAS TO FILTRO RR
LA PALOMA VILLAGE RR
NAYA SUBD RR
PIVA RIDGE SUBD RR
STA TERESITA VILLAGE RR
BARANGAY: LABANGON
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A LOPEZ STREET 3 DE ABRIL KATIPUNAN RR
A LOPEZ STREET KATIPUNAN L LOPEZ RR
HORSE SHOW DR SUBD RR
KATIPUNAN STREET LABANGON LOPEZ ST CR
PART OF HAPPY VALLEY RR
QUIAJANO SUBD RR
RIZAL AVE KINALUMISAN 3 ABRIL CR
ROSALINA VILLAGE RR
SACRED HEART VIILLAGE RR
SALVADOR STREET 3 ABRIL BDRY GUADALUPE RR
TRES DE ABRIL ST CEBU SO RD A LOPEZ RR
TRES DE ABRIL ST A LOPEZ KINALUMSAN RR
V GONZALES SUBD RR
ALL UNNAMED STREETS KATIPUNA STS RR
ALL UNNAMED STREETS TRES DE ABRIL RR
BARANGAY: CALAMBA
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A LOPEZ ST L LOPEZ BALAGAS RES RR
A LOPEZ ST BALAGA RES KATIPUNAN RR
Page 353

A LOPEZ ST KATIPUNAN 3 DE ABRIL RR
B RODRIGUEZ ST V RAMA GUAD RIVER CR
HAPPY VALLEY SUBD RR
KATIPUNAN ST A LOPEZ V RAMA AVE CR
LUCIO LOPEZ DR RR
SAN ROQUE SUBD RR
SITIO SAN ANTONIO RR
SUN VALLEY SUBD RR
V RAMA AVE M VELEZ R AVENUE RR
Page 354

D.O. No.
BARANGAY: SAMBAG II Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A POND EXT RR
A TORMIS EXT RR
ASCENCION ST RR
ASUMPTION ST RR
B RODRIGUEZ ST BRIDGE TO OSMENA CR
FUENTE OSMENA BLVD CR
J URGELLO PRIVATE RD CR
MH AZNAR ROAD CR
PRES S OSMENA BLVD OSMENA UY TENG SU CR
ROAD TO TB PAVILLON RR
TAMBIS RR
UY TENG SU ST OSMENA J URGELLO CR
V URGELLO ROAD CR
VISITACION ST CR
ZARATAN SUBD ROAD CR
BARANGAY: SAMBAG I
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ANTONIO ABAD TORMIS RR
J URGELLO PVT ROAD ALL UNNAMED RDS CR
RR
MH AZAR RD RR
P DEL ROSARIO EXT OSMENA TO L KILAT CR
P DEL ROSARIO EXT L KILAT URGELLO RD CR
P DEL ROSARIO EXT URGELLO RD GUADALUPE CR
PRES OSMENA BLVD DEL ROSARIO R LANDON CR
PRES OSMENA BLVD R LANDON UY TENG SU CR
R R LANDON EXT CR
RIZAL AVE GUAD RIVER PANGANIBAN CR
RIZAL AVE PANGANIBAN L KILAT CR
UY TENG SU STREET CR
ALL UNNAMED STREETS RR

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
D JAKOSALEM ST LANDON P DEL ROSARIO CR
Page 355

DON PEDRO CUI ST LANDON P DEL ROSARIO CR
JUNQUERA EXT LANDON P DEL ROSARIO CR
P DEL ROSARIO ST OSMENA-JAKOSALEM CR
PELAEZ ST LANDON DEL ROSARIO CR
RR LANDON ST OSMENA JAKOSALEM ST CR
SPL QUALIFICATION LOTS ALONG UNNAMED CR
Page 356

D.O. No.
BARANGAY: SANTA CRUZ Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ARLINGTON POND ST CR
FUENTE OSMENA RTDA CR
GEN MAXILOM ST F RAMOS J OSMENA CR
JUNQUERA EXT RAMOS R LANDON ST CR
PELAEZ EXT VILLANUEVA R LANDON CR
PRES OSMENA BLVD OSMENA RTDA LANDON CR
RR LANDON ST OSMENA JUNQUERA CR
F RAMOS ST GEN MAXILOM PELAEZ CR
F RAMOS ST PELAEZ EXT JUNQUERA CR
F RAMOS ST JUNQUERA D JAKOSALEM CR
BARANGAY: COGON CENTRAL

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
D JAKOSALEM ST LANDON GEN MAXILOM CR
F RAMOS ST MAXILO PELAEZ EXT CR
F RAMOS ST PELAEZ EXT JUNQUERA CR
F RAMOS ST JUNQUERA JAKOSALEM CR
GEN JUNQUERA EXT L12 LANDON TO F RAMOS CR
GEN MAXILOM AVE OSMENA D JAKOSALEM CR
RR LANDON ST JUNQUERA D KAJOSALEM CR
V RANUDO ST F RAMOS JAKOSALEM RR

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ALCOHOL STREET RR
BENEDICTO ST EXT JAKOSALEM SEPULVEDA RR
CREEK SIDE STREET RR
D JAKOSALEM ST GEN MAXILOM F RAMOS CR
ECHAVEZ ST GEN MAXILOM SIKATUNA CR
GEN MAXILOM AVE JAKOSALEM ECHAVEZ CR
OLD ROAD RR
SAN JOSE ST MAXILOM SIKATUNA ST CR
SEPULVEDA ST ABANDONED OLD ROAD CR
SIKATUNA ST JAKOSALEM Z E S CR
Page 357

D.O. No.
BARANGAY: DAY AS Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
BONIFACIO ST CR
D JAKOSALEM ST F RAMOS BONIFACIO CR
IMUS STREET CR
SIKATUNA STREET NORTH ZAPATERA ELEM CR
T PADILLA ST SIKATUNA LAHUG CREEK CR
BARANGAY: T PADILLA
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
M J CUENCO AVE LOREGA EST TEJERO CR
T PADILLA ST SIKATUNA TO M CUENCO CR
T VILL PRIVATE ROAD RR

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
CORTES SUBD RR
GEN ECHAVEZ EXT ECHAVEZ TO S JOSE ST CR
GEN ECHAVEZ ST MAXILOM LAHUG CREEK CR
GEN LOREGA ECHAVEZ MJ CUENCO RR
GEN MAXILOM AVE ECHAVEZ CUENCO CR
M J CUENCO AVENUE MAXILOM GEN LOREGA CR
SAN JOSE STREET EXCHAVEZ TO SAN MIGUEL RR
SAN MIGUEL ST SAN JOSE MJ CUENCO RR
BARANGAY: CARRETA
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
GEN MAXILOM AVE R CATH CEM PEA CANAL CR
MJ CUENCO AVE MAXILOM CARRETA CREEK CR
BARANGAY: HIPODROMO
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
Page 358

------------------------------------------------ --------------------------------------------- ---------------------------
Page 359

D.O. No.
BARANGAY: BARRIO LUZ Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ALL RDS TO CABANTAN RR
ARCH REYES AVE ESCARIO TO J LUNA CR
CABANTAN ST ARCH REYES NEW ERA RR
JUAN LUNA ST ARCH REYES NEW ERA CR
NEW ERA STREET RR
BARANGAY: MABOLO PROPER

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ALMENDRAS ST CABAHUG SINDULAN ST RR
C BORCES ST JOAQUIN J LUNA ST CR
C MINA ST OLD PHIL RAILWAY CR
E LABUCAY ST 3 P BORCES GO CHAN CR
F CABAHUG ST CR
F MINA ST G TUDTUD C MINA RR
FRANCISCO ARCILLA G TUDTUD C MINA RR
FROILAN ARCILLA ST J LUNA V COLINA RR
GIL TUDTUD ST JOAQUINO CARRETA RR
GO CHAN CPD ROAD CABAHUG CARRETA CR
GO CHAN STREET CABAHUG MJ CUENCO RR
GUIBILONDO ST CABANTAN J LUNA RR
H BORGONIA ST G TUDTUD C MINA ST RR
H JOAQUINO ST GUIBILONDO CARRETA RR
HOLY NAME STREET RR
L LIMBONG ST CABANTAN J LUNA ST RR
L TUDTUD ST NEW WRA CARRETA RR
M BORCES ST G TUDTUD C MINA ST RR
M BORGONIA ST B P BORCES GO CHUN RR
MJ CUENCO AVE CARRETA MANDAUE CR
NEW ERA STREET RR
S CABAHUG STREET J LUNA CASAL VIL RR
S JOAQUINO ST RR
SAN ROQUE STREET CABANTAN J LUNA RR
SINDULAN STREET CABAHUG CASALS VIL RR
TENAZAS SUBD RR
TRES PADRES BORCES CABAHUG GO CHAN CPD RR
UNNAMED ST GO SOTTO RR
Page 360

V COLINA ST MJ CUENCO SEASHORE RR
Page 361

D.O. No.
BARANGAY: KASAMBAGAN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
DIEGO SILANG STREET RR
ESCANO SUBD RR
F CABAHUG ST J LUNA VILLA AURORA RR
GEN LIM ST RR
GENTLE BREEZE SUBD RR
GO LAM DRIVE ST J LUNA TO IPI RR
GOV M CUENCO J LUNA MAHIGA RIVER CR
MARTINEZ SUBD RR
NEW FRONTIER ST RR
OLD ROAD TO TALAMBAN MH CUENCO CEBU MEM RR
PARADISE VILLAGE RR
PRES AGUINALDO ST RR
PRES LAUREL ST RR
PRES OSMENA ST RR
PRES QUEZON ST RR
PRES QUIRINO ST RR
PRES ROXAS ST RR
ST MICHAEL SUBD RR
STA LUCIA SUBD RR
T BRESLIN ST RR
TANDANG SORA ST RR
TRES BORCES EXT RR
VILLA AURORA SUBD RR
YAP COMPOUND RR
BARANGAY: BANILAO
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A BONIFACIO ST TALAMBAN MANDAUE CY RR
MA LUISA PI ANNABELLE RR
MA LUISA PI EULALIA RR
MA LUISA PI MELISSA RR
MA LUISA PI P EMILIO RR
MA LUISA PI P JOHN RR
MA LUISA PI P LUCY RR
MA LUISA PI P LUIS RR
MA LUISA PI P MARIA RR
MA LUISA PI P MIGUEL RR
MA LUISA PI P ANANIAS RR
MA LUISA PI ROSEBUD RR
Page 362

DNA RITA RR
DORADO I VILLAGE RR
HOLY FAMILY NEAR STO NINO RR
HOLY FAMILY NEAR EL DORADO RR
MA LUISA P2 P SERGIO RR
MA LUISA P2 P MARIANO RR
MA LUISA P2 P STEPHANI RR
STO. NINO VILLAGE RR
RD MA LUISA EST PARK RR
GOV M CUENCO AVE MAHIGA UNIV S CARLOS CR
Page 363

D.O. No.
BARANGAY: APAS Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
EDISON ST RR
FULTON ST RR
LA GUARDIA ST RR
P C HILLS RR
ROAD TO BUSAY SALINAS CEBU PLAZA RR
ROAD TO BUSAY CEBU PLAZA EGGLINGS RR
ROAD TO CP LAPULAPU RR
SALINAS DRIVE RR
SAN ANTONIO VIL I RR
SAN ANTONIO VIL II RR
STEPHENSON STREET RR
BARANGAY: LAHUG
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
CAPITOL CEBU CY ZOO OPRA VIL VILLALONS RR
GEMSVILLE SUBD RR
GORORDO AVE SALINAS PADGET CPD CR
GOTIANUY SUBD RR
GREEN VALLEY SUBD RR
KAMAGONG ST RR
OPRA VILLAGE RR
PEACE VALLEY RR
ROAD TO BUSAY CEBU PLAZA SALINAS RR
SALINAS DR GORORDO AVE AIRPORT RR
SALINAS DR EXT RR
SANSON SUBD RR
SUNSET SUBD RR
VILLALON SUBD RR
Page 364

D.O. No.
BARANGAY: KAMPUTHAN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
D JAKOSALEM EXT CR
E POND EXTENSION CR
GEN MAXILOM ST J OSMENA GORORDO CR
GONZALES PRIVATE RD CR
GORORDO AVE PADGET CPD ARC REYES CR
GORORDO AVE ARCH REYES MAXILOM CR
JUANA OSMENA ST CLAVANO MARTINEZ CPS CR
JUANA OSMENA ST ESCARIO TO CLAVANO RR
JUANA OSMENA ST ESCARIO GEN MAXILOM CR
MANALO STREET RD TO INC CHURCH CR
N C ESCARIO ST J OSMENA TO ARCH AVE CR
PERPETUAL SUC HOSP PSH TO V ESCARIO CR
QUEENS ROAD
P ABOITIZ J OSMENA MAXILOM RR

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
B RODRIGUEZ ST RODEIGUEZ OSMENA RTD CR
CAPITOL CEBU CY Z00 ESCARIO VILLALON RES RR
CAPITOL CEBU CY Z00 VILLALON RES CCG RR
CLAVANO ST ESCARIO MONTALBAN RR
CLAVANO ST JUNCTION RD CCG RR
DON GIL GARCIA ST CR
DON J AVILA ST RODRIGUEZ OSMENA CR
DON MARIANO GIL ST CR
F RAMOS EXTENSION CR
GEN MAXILOM ST OSMENA RTDA J OSMENA CR
JUANA OSMENA ST MAXILOM N ESCARIO CR
JUANA OSMENA ST ESCARIO JUNCTIONR D RR
JUANA OSMENA ST JUNCTION TO CCGC RR
L LLORENTE ST WALINGWALING OSMENA CR
M VELEZ EXT GUAD TO G GARCIA CR
MA CRISTINA EXT CR
MANUEL ZOSA ST CR
MIRASOL STREET CR
N ESCARIO ST G GARCIA J OSMENA ST CR
N RAFOLS ST RODRIGUEZ OSMENA CR
ORCHID STREET CR
Page 365

P RODRIGUEZ ST CR
PRES OSMENA BLVD OSMENA RTDA ESCARIO CR
Page 366

D.O. No.
BARANGAY: GUADALUPE Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A ABELLANA ST RR
B RODRIGUEZ EXT V RAMA TO BRIDGE CR
BUENA HILLS SUBD RR
CABAJAR ST RR
DON JOSE VILL RR
EMILIO OSMENA ST RR
FAIRLANE SUBD RR
FATIMA HILLS RR
GO CHAN SUBD RR
GUADALAJARA SUBD RR
GUADALUPE HGTS RR
HAPPY VALLEY RR
HAPPY VALLEY ROAD RR
HORSESHOE VILLAGE RR
L BACAYO ST RR
M VELEZ ST GOOD SHEPHERD V RAMA RR
M VELEZ ST V RAMA TO BRIDGE CR
MA THERESA I SUBD RR
MA THERESA II SUBD RR
NICHOLS HGTS RR
QUEENSVILLE SUBD RR
QUIJADA CPD RR
RD TO GOOD SHEPHERD RR
ROAD TO NAPO BOUNDARY CHURCH RR
SALVADOR ST LABANGON BDRY GH SHP RR
SINGSON SUBD RR
UNNAMED RD GUAD RTDA RR
V RAMA AVE GUAD RTDA RODRIGUEZ RR
VISAYAN GLASS CPD I
BARANGAY: BUHISAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
ROAD TO BUHISAN P PRINCESA BRIDGE RR
ROAD TO BUHISAN BRIDGE BUHISAN ELEM RR
BARANGAY: TO-ONG
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
Page 367

------------------------------------------------ --------------------------------------------- ---------------------------
A
Page 368

D.O. No.
BARANGAY: PAMUTAN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: SAPANG DAKU

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: KALUNASAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: BUSAY
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
EGGLING SUBD RR
LAHUG BUSAY ROAD GRAJE EGGLINGS RES RR
LAHUG BUSAY ROAD EGGLINGS RES LAHUG RR
BARANGAY: BUDLA-AN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: SAN JOSE

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
Page 369

D.O. No.
BARANGAY: TALAMBAN Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
EL DORADO II UNIV SN CARLOS MCWD RR
ROAD TO TALAMBAN MCWD TO KABANGKALAN RR
ROAD TO TALAMBAN KABANGKALAN TALANBAN RR
ROAD TO TALAMBAN TALAMBAN PROP TIGBAO RR
ROAD TO TALAMBAN TALAMBAN KANDUMAN RR
ROAD TO TALAMBAN RR
SILVER HILLS SUBD RR
ST ANTHONY SUBD RR
SUNNY HILLS SUBD PH I RR
SUNNY HILLS SUBD PH II RR
BARANGAY: BACAYAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: PIT-OS
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: BINALIW
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
Page 370

D.O. No.
BARANGAY: SIRAO Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: MALUBOG
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: BABAG
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: BONBON
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: BUOT-TAON
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: SIMSIN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
Page 371

D.O. No.
BARANGAY: SUDLON Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A

------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: TABUNAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: TAPTAP
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: TABGA-O
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: ADLAWON
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
Page 372

D.O. No.
BARANGAY: GUBA Effectivity Dates
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: AGSUNGOT
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: MABINI
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: PARIL
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: CAMBONOCOT
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
BARANGAY: LUSARAN
------------------------------------------------ --------------------------------------------- ---------------------------
CLASSI-
------------------------------------------------ --------------------------------------------- ---------------------------
A
======================== ====================== =============
Page 373

RDO NO. 60-CEBU CITY (Now RDO No. 81-Cebu City North)
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN APPROVED LISTING OF ZONAL VALUES (FOR

VARIOUS CLASSIFICATIONS OF REAL PROPERTY), NO VALUES HAS BEEN
PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE
PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN
THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. NO. PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER

DISPOSITIONS OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL
VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT
BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN ECISING BARANGAY IS DIVIDED INTO

TWO OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE
EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED
BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED

IN A STREET / BARANGAY / ZONE, THE USE OF WHICH ARE
PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR

CONDOMINIUMS AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL
AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE, IF THE
TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE. HOWEVER, IF
THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND
AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED
AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE
ADDED THERETO.
Page 374
6. AREA FOR PRIORITY DEVELOPMENT (APD).

DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE
REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIAL
HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PRESIDENTIAL
COMMISSION ON URBAN POOR (PCUP).
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES

OF ASSESSORS.

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

USED IN COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1)
THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF
INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDLE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS, WHICHEVER IS HIGHER.
ABPJ/7Sept2016
Page 375
Page 376
COMMMERCIAL
P SUCH AS RICE,
R AGRICULTURAL
NSTITUTIONAL,
D OR DISTRICT
NTIGUOUS TO A
COMMERCIAL CONDOMINIUM
INSTITUTIONAL
GOVERNMENT LAND
GENERAL PURPOSE
Page 377
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,600.00
2,000.00
3,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,600.00
2,000.00
2,000.00
2,000.00
2,000.00
2,130.00
2,230.00
2,000.00
2,000.00
2,030.00
2,000.00
2,600.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
2,000.00
1,200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
3,000.00
2,000.00
600.00
2,000.00
600.00
1,700.00
Page 378
600.00
600.00
600.00
Page 379
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,100.00
850.00
1,600.00
850.00
1,700.00
1,200.00
2,000.00
2,000.00
1,600.00
2,000.00
1,000.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,100.00
2,000.00
2,000.00
1,100.00
1,000.00
2,000.00
2,030.00
1,100.00
3,500.00
3,500.00
1,750.00
8,000.00
1,200.00
3,580.00
2,000.00
3,000.00
850.00
1,700.00
1,700.00
2,500.00
1,000.00
Page 380
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,200.00
1,200.00
10,000.00
3,000.00
3,400.00
1,500.00
5,000.00
1,000.00
1,000.00
2,650.00
3,000.00
2,000.00
1,200.00
1,200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,130.00
800.00
3,580.00
4,000.00
4,000.00
1,500.00
7,750.00
3,580.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,830.00
10,000.00
4,450.00
5,250.00
5,250.00
5,250.00
5,250.00
2,000.00
Page 381
2,830.00
4,750.00
5,750.00
8,250.00
1,000.00
3,500.00
Page 382
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
10,000.00
4,000.00
3,500.00
4,750.00
5,750.00
5,250.00
3,750.00
3,130.00
4,750.00
5,250.00
3,750.00
4,750.00
3,250.00
2,000.00
2,400.00
2,000.00
4,000.00
3,000.00
4,000.00
10,000.00
4,250.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,000.00
1,000.00
3,730.00
2,000.00
3,130.00
3,730.00
3,500.00
5,250.00
4,000.00
1,000.00
4,500.00
4,500.00
2,500.00
Page 383
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,500.00
3,500.00
10,000.00
1,500.00
1,000.00
5,250.00
3,000.00
1,000.00
900.00
1,500.00
2,000.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
700.00
900.00
800.00
800.00
800.00
800.00
800.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
220.00
220.00
220.00
300.00
300.00
350.00
300.00
250.00
350.00
700.00
Page 384
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
300.00
180.00
300.00
350.00
300.00
350.00
300.00
250.00
350.00
700.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
700.00
500.00
350.00
300.00
350.00
350.00
4,000.00
700.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
700.00
800.00
550.00
400.00
400.00
330.00
650.00
750.00
1,030.00
550.00
Page 385
500.00
Page 386
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
120.00
260.00
260.00
350.00
600.00
550.00
700.00
450.00
300.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
220.00
600.00
200.00
90.00
700.00
220.00
250.00
220.00
180.00
230.00
750.00
200.00
400.00
220.00
190.00
220.00
130.00
Page 387
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
200.00
230.00
230.00
230.00
230.00
700.00
250.00
220.00
230.00
250.00
230.00
380.00
250.00
220.00
230.00
180.00
180.00
180.00
230.00
230.00
180.00
180.00
180.00
300.00
200.00
200.00
200.00
200.00
200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
650.00
250.00
350.00
250.00
Page 388
220.00
Page 389
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
650.00
250.00
250.00
230.00
220.00
200.00
200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
160.00
200.00
160.00
140.00
160.00
90.00
120.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
650.00
90.00
180.00
180.00
Page 390
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
220.00
650.00
220.00
230.00
230.00
220.00
160.00
250.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
300.00
650.00
250.00
140.00
200.00
200.00
200.00
170.00
200.00
300.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
270.00
250.00
230.00
200.00
280.00
200.00
200.00
200.00
210.00
240.00
210.00
Page 391
450.00
200.00
250.00
350.00
350.00
Page 392
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
300.00
350.00
230.00
220.00
210.00
300.00
230.00
180.00
330.00
220.00
210.00
210.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
250.00
120.00
280.00
300.00
190.00
180.00
700.00
190.00
200.00
250.00
450.00
300.00
220.00
150.00
120.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
140.00
Page 393
180.00
600.00
500.00
350.00
150.00
260.00
220.00
400.00
430.00
Page 394
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
250.00
250.00
250.00
250.00
1,230.00
7,000.00
500.00
400.00
7,000.00
300.00
280.00
400.00
550.00
350.00
350.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
450.00
450.00
200.00
330.00
4,000.00
750.00
550.00
4,000.00
7,000.00
400.00
1,500.00
4,000.00
400.00
220.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,350.00
Page 395
1,200.00
1,450.00
3,000.00
1,200.00
1,000.00
550.00
Page 396
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,000.00
7,000.00
3,250.00
1,000.00
1,000.00
7,000.00
1,000.00
3,250.00
2,250.00
2,000.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,500.00
3,250.00
2,250.00
2,000.00
2,000.00
4,000.00
1,000.00
800.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
400.00
600.00
280.00
1,250.00
800.00
2,800.00
300.00
800.00
800.00
800.00
Page 397
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
700.00
1,200.00
800.00
800.00
900.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,400.00
1,150.00
280.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
250.00
800.00
800.00
330.00
2,000.00
2,400.00
800.00
330.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
2,000.00
1,230.00
------------------------
INITIAL
Page 398
ZV/SQ.M.
------------------------
220.00
280.00
Page 399
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
1,200.00
300.00
750.00
300.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
300.00
300.00
300.00
500.00
400.00
330.00
300.00
300.00
300.00
300.00
300.00
400.00
400.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
300.00
1,480.00
500.00
500.00
300.00
300.00
300.00
300.00
400.00
230.00
Page 400
270.00
Page 401
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
250.00
140.00
330.00
300.00
300.00
300.00
900.00
300.00
300.00
1,000.00
1,200.00
500.00
450.00
450.00
450.00
450.00
450.00
600.00
250.00
450.00
450.00
300.00
500.00
450.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
500.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
Page 402
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
900.00
Page 403
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
800.00
800.00
700.00
600.00
600.00
500.00
700.00
700.00
500.00
500.00
500.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
500.00
250.00
300.00
300.00
800.00
300.00
300.00
300.00
200.00
200.00
380.00
450.00
350.00
250.00
300.00
250.00
Page 404
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
400.00
350.00
3,250.00
400.00
2,400.00
2,200.00
800.00
900.00
1,350.00
800.00
1,800.00
400.00
400.00
700.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
1,330.00
280.00
200.00
280.00
200.00
1,300.00
1,300.00
950.00
900.00
3,250.00
1,150.00
330.00
250.00
1,350.00
950.00
800.00
1,350.00
350.00
1,700.00
1,300.00
800.00
Page 405
400.00
7,000.00
Page 406
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
400.00
800.00
250.00
290.00
290.00
600.00
300.00
200.00
450.00
400.00
500.00
500.00
300.00
400.00
650.00
1,200.00
480.00
200.00
200.00
240.00
200.00
180.00
80.00
100.00
220.00
300.00
120.00
400.00
340.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
80.00
40.00
------------------------
INITIAL
Page 407
ZV/SQ.M.
------------------------
10.00
Page 408
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
140.00
60.00
120.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
Page 409
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
200.00
350.00
280.00
240.00
200.00
120.00
200.00
180.00
240.00
200.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
Page 410
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
Page 411
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
Page 412
26-89
21-Sep-89
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
------------------------
INITIAL
ZV/SQ.M.
------------------------
10.00
============
Page 413
ON
OR
North)
Page 414

Zonal Value Schedules for Cebu City North

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Zonal Value Schedules for Cebu City North

Uploaded by

Copyright:

Available Formats

NOTICE

Schedules of Zonal Values per Department Order (DO) -

064-18 4th 21-Dec-18 Present Cebu City North

36-07 3rd 22-Oct-07 20-Dec-18 Cebu City North

Sheet 5 (DO 064-18)

Sheet 4 (DO 36-07)

DEPARTMENT ORDER NO. 064 - 2018

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

TO : All Internal Revenue Officers and Others Concerned

This order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

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

RDO NO. 81 CEBU CITY NORTH

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

GOV. CUENCO AVE JUAN LUNA-MAHIGA BRIDGE

MARCONI SIT FULTON ST

ROAD TO BUSAY SALINAS-CEBU PLAZA

ROAD TO CAMP LAPULAPU

SALINAS DRIVE EXT

SAN ANTONIO VILL I

ST. LAURENCE EXT SITIO UCMA-ECIMHA

ASIA PRIMIER IT PARK

PARK CENTRAL IT PARK

ALL OTHER CONDOMINIUMS

* Already valued in Barangay Lahug.

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

ALL OTHER AREAS W/IN BRGY. PROPER

ALL OTHER AREAS

ALL OTHER CONDOMINIUMS

ALL SOCIALIZED HOUSING SUBDIVISIONS

GOLDEN HAVEN MEMORIAL PARK

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

SITIO TAC-AN TO BUDLAAN ELEM. SCHOOL

ALL SOCIALIZED HOUSING SUBD.

ALL OTHER SUBDIVISIONS

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

ALL OTHER SUBDIVISIONS

MARCO POLO CONDO

ALL OTHER CONDOMINIUMS

* jurisdiction of RD82-Cebu City - South

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

ALL OTHER STREETS

ALL OTHER CONDOMINIUMS

* No zonal value (previous)

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

* Cancelled - Identified under RDO 082

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

ALL OTHER STREETS

THE ALCOVES AYALA PREMIER

AYALA LAND PREMIER 1016 CONDO

ALL OTHER CONDOMINIUMS

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

STREET NAME / SUBDIVISION/CONDOMINIUM VICINITY

NOTE. As per RDO's justification