Zonal Zamboanga

NOTICE
RR 15 - ZAMBOANGA CITY
Pursuant to Revenue Administrative Order No. 3-2009 dated February 2, 2009, Revenue District Office (RDO) No. 93 - Zamboanga City was
splitted into two (2) namely: RDO No. 93A - Zamboanga City and RDO No. 93B - Zamboanga, Sibugay.
RDO No. 93A - Zamboanga City
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision City/Municipality See Details on
From To
15-2010 2nd 6-Aug-10 Present Zamboanga City Sheet 3 ( DO 15-2010)
145-95 1st 25-Dec-95 5-Aug-10 Zamboanga City Sheet 2 (DO 145-95)

34-89 Initial 2-Jan-90 24-Dec-95 Zamboanga City Sheet 1 (DO 34-89)
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER NO. 15-2010

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

IN THE CITY OF ZAMBOANGA CITY UNDER THE JURISDICTION OF REVENUE
DISTRICT OFFICE NO. 93A-ZAMBOANGA CITY FOR INTERNAL REVENUE TAX
PURPOSES.
TO : All Internal Revenue Officers and Other Concerned.
Section 16(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or
area upon consultation with competent appraisers both from the private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
values of real properties in the City of Zamboanga (2nd revision) within the jurisdiction of Revenue District Office
No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after public hearing was conducted on
August 28, 2008. This Order is issued to implement the revised zonal values of real properties for purposes of
of computing any internal revenue tax due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same as higher than (1) the fair
market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/
consideration as shown in the duly notarized document of sale or transfer of real property.
This Order shall take effect immediately.

(Signed)
MARGARITO B. TEVES
Secretary of Finance
RECOMMENDED BY:
(Signed)
JOEL L. TAN-TORRES
Commissioner of Internal Revenue
Page 2
DEFINITION OF TERMS
RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND

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

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

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

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

RR Residential Regular GL Government Land
CR Commercial Regular GP* General Purpose
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural PS Parking Slot
Page 3
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
Page 4
RDO NO. 93A ZAMBOANGA CITY
PROVINCE: ZAMBOANGA DEL SUR
CITY/MUNICIPALITY: ZAMBOANGA CITY

D.O. No.
BARANGAY: POBLACION (ZONE 1) Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
STREET/SUBDIVISION VI CI NITY FICATION
------------------------------------------- -------------------------------------------------- -------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR
RR
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR
RR
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR
X
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR
MERCADO ST T. CLAUDIO - GOV. LIM CR
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR
RR
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR
RR
BARANGAY: POBLACION (ZONE 2)

------------------------------------------- -----------------------------------------------------------------------------------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR
X
BARCELONA ST GOV. LIM - P. BRILLANTES CR
RR
BUENAVISTA ST SAN JOSE RD - M. JALDON CR
RR
CAMPANER INTERIOR BRILLANTES - PURISIMA CR
RR
CLIMACO AVE JUNCTION - GOV. LIM AVE CR
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR
RR
GOV. ALVAREZ M. JALDON - LA PURISIMA CR
RR
GOV. LIM AVE CLIMACO - LA PURISIMA CR
RR
Page 5

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR
RR
X
P. REYES ST GOV. LIM - P.BRILLANTES CR
RR
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR
RR
X
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR
RC
RR
URDANETA ST GOV. LIM - BRILLANTES CR
RR
ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST.
Page 6

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR
RR
CAMPANER ST LA PURISIMA - NUNEZ ST CR
RR
GOV. ALVAREZ LA PURISIMA - VETERANS CR
RR
RR
X
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR
RR
X
NUÑEZ EXTENSION CR
RR
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR
RR
RC
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR
RC
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN TOMAS CLAUDIO ST.
AND VETERANS AVE.
Page 7

D.O. No.
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR
RR
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR
RR
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR
RR
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR
CORCUERA SR PORT AREA - PILAR ST CR
RR
GEN. V. ALVAREZ P. LORENZO - VETERANS CR
RR
X
GOV. LIM AVE LA PURISIMA - VETERANS CR
X
I. MAGNO ST CLIMACO - P. LORENZO CR
J. S. ALANO ST GOV. LIM - DON LORENZO CR
X
MA. CLARA ST VALDEROSA - ZARAGOZA CR
P. REYES ST GOV. LIM AVE - I. MAGNO CR
PETTIT BARRACKS VILLALOBOS - FORT PILAR X
PILAR ST DON LORENZO - VETERANS CR
RR
X
PORT AREA RECLAIMED PORT AREA - PUBLIC MARKET GL
R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR
RIZAL ST MA. CLARA - VILLALOBOS CR
X
NOTE: *GOVERNMENT LOT, NO ZONAL VALUE
Page 8

D.O. No.
BARANGAY: POBLACION (ZONE 4) cont. Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR
RR
URDANETA ST GOV. LIM AVE - I. MAGNO CR
VALDEROSA ST DON LORENZO - FORT PILAR CR
VETERANS AVE GOV. LIM AVE - FORT PILAR CR
RR
X
VILLALOBOS ST VALDEROSA - PILAR ST CR
RR
ZARAGOSA ST I. MAGNO - VILLALOBOS CR
RR
RR
Page 9

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
X
GP
A50
INTERIOR RR
Page 10

D.O. No.
BARANGAY: BALIWASAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
BALIWASAN CHICO CR
RR
X
BALIWASAN GRANDE CR
RR
X
RAJAH MUNDAH CR
RR
I
J. JOHNSON ST CR
RR
SAN JOSE RD CR
RR
SUTERVILLE RR
BALIWASAN SEASIDE RR
ALL OTHER STREETS RR
GP
BARANGAY: BALUNO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 11

D.O. No.
BARANGAY: BOALAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
AREAS FRONTING IMPROVED ROADS RR
A50
BARANGAY: BOLONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUENAGATAS
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 12

D.O. No.
BARANGAY: BUENAVISTA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUNGUIAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: BUSAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 13

D.O. No.
BARANGAY: CABALUAY Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CABATANGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CACAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 14

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

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
INTERIOR RR
Page 15

D.O. No.
BARANGAY: CAPISAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: CAWIT
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: CANELAR
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
M. JALDON ST RR
CR
RC
MORET RR
X
SAN JOSE RD RR
GOV. CAMINS AVE CR
RR
CLARET RR
ALL OTHER STREETS CR
RR
NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN M. JALDON ST.
Page 16

D.O. No.
BARANGAY: CULIANAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
INTERIOR RR
A50
BARANGAY: CURUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------------------------------
ALL LOTS RR
INTERIOR RR
A50
BARANGAY: DITA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 17

D.O. No.
BARANGAY: DIVISORIA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS CR
RR
A50
INTERIOR RR
BARANGAY: DULIAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: GUISAO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 18

D.O. No.
BARANGAY: GUIWAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
CR
A50
INTERIOR RR
BARANGAY: LA PAZ
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LABUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
INTERIOR RR
A50
GP
Page 19

D.O. No.
BARANGAY: LAMIHASAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: L GUA SACOL IS

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LANDANG LAUM IS

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 20

D.O. No.
BARANGAY: LANZONES Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LAPAKAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LATUAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 21

D.O. No.
BARANGAY: LIMAONG CENTER Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LIMPAPA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: LUBIGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
NOTE: *NO INDUSTRIAL (I) IN BARANGAY LIMPAPA PER RDO'S JUSTIFICATION
Page 22

D.O. No.
BARANGAY: LUMAYANG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LUMBANGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: LUMIYAP
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
Page 23

D.O. No.
BARANGAY: LUNZURAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
BARANGAY: MAASIN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: MALAGUTAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 24

D.O. No.
BARANGAY: MAMPANG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
I
A50
BARANGAY: MANALIPA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: MANGUSO
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 25

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS GL
BARANGAY: MERCEDES
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
INTERIOR RR
Page 26

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 27

D.O. No.
BARANGAY: PANUBIGAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: PASOBOLONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
BARANGAY: PASILMATA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS RR
A50
Page 28

D.O. No.
BARANGAY: PASONANCA Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL LOTS ALONG THE ROAD RR
X
INTERIOR RR
A50
BARANGAY: PATALON
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
BARANGAY: PUTIK
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
Page 29

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
Page 30

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
R. T. LIM RR
CR
X
INTERIOR RR
BARANGAY: SAN JOSE -B NAVARRO

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
R. T. LIM RR
X
NOTE: * BARANGAY SAN JOSE B. NAVARRO HAS BEEN RENAMED SAN JOSE CAWA-CAWA
Page 31

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
CR
A50
INTERIOR RR
BARANGAY: SANGALI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
Page 32

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
EVANGELISTA ST RR
CR
I
KASANYANGAN RR
TALON LOOP RR
GP
A50
Page 33

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
CR
A50
INTERIOR RR
Page 34

D.O. No.
BARANGAY: SIBULAO Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: SINUBONG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: SINUNUC
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 35

D.O. No.
BARANGAY: TAGASILAY Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TAGUITI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TALABAAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 36

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

------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
I
INTERIOR RR
BARANGAY: TALUKSANGAY
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
A50
Page 37

D.O. No.
BARANGAY: TETUAN Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
VETERANS AVE RR
CR
X
DON ALFARO RR
TETUAN HIGHWAY RR
CABATO ROAD RR
CANDIDO ST RR
ESTRADA ST RR
ATILANO RR
DON TORIBIO ST RR
BURGOS RR
NATIVIDAD ST RR
FALCATAN RR
A50
BARANGAY: TICTAPUL
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 38

D.O. No.
BARANGAY: TIGTABON Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREET INTERIOR RR
A50
BARANGAY: TOLOSA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREET RR
A50
BARANGAY: TUGBUNGAN
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
TUGBUNGAN RR
TALON TALON RR
TALON TALON LOOP RR
A50
Page 39

D.O. No.
BARANGAY: TULUNGGATUNG Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TIGBALABAG
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS INTERIOR RR
A50
BARANGAY: TUMAGA
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
Page 40

D.O. No.
BARANGAY: TUMITUS Effectivity Date
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: TUMALUTAP
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
BARANGAY: VITALI
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
INTERIOR RR
BARANGAY: ZAMBOWOOD
------------------------------------------- -------------------------------------------------- -------------------
CLASSI-
------------------------------------------- -------------------------------------------------- -------------------
ALL STREETS RR
A50
========================== ============================== ===========
Page 41
CERTAIN GUIDELINES IN THE IMPLEMENTATION

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

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

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

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

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

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

AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL
BE ADDED THERETO.
Page 42
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED

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

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

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

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

I-3/apmd-fet (March,2016)
Page 43
UES OF REAL PROPERTIES
URISDICTION OF REVENUE
INTERNAL REVENUE TAX
e "Tax Reform Act of 1997",

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

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

and (2) the gross selling price/
)
B. TEVES
Finance
Page 44
VOTED TO HABITATION.
MERCIAL PURPOSES AND
CROP SUCH AS RICE, CORN,

STURING, INLAND FISHING,
AGRICULTURAL USES
ELOPED AREA WHICH HAS

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

IGUOUS TO A STREET BEING
CODE CLASSIFICATIONS
GL Government Land
GP* General Purpose
I Industrial
X Institutional
APD Area for Priority Development
PS Parking Slot
Page 45
Page 46
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
11,850.00
9,900.00
12,000.00
9,900.00
9,440.00
9,440.00
15,140.00
12,140.00
15,140.00
15,900.00
11,090.00
14,090.00
7,800.00
9,440.00
7,770.00
-------------------------------------------
2ND REVISION
ZV/SQ.M.
-----------------------
16,050.00
16,050.00
16,050.00
7,900.00
14,750.00
6,270.00
10,550.00
7,920.00
16,050.00
11,600.00
7,950.00
10,550.00
6,300.00
16,050.00
10,600.00
Page 47
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
30,700.00
10,600.00
12,900.00
16,050.00
10,600.00
12,000.00
8,050.00
12,000.00
16,050.00
*
10,600.00
16,050.00
10,600.00
10,550.00
6,300.00
TOMAS CLAUDIO ST.
Page 48
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
13,050.00
8,000.00
5,800.00
26,650.00
7,950.00
9,440.00
6,300.00
14,550.00
10,500.00
10,600.00
16,650.00
13,500.00
13,950.00
15,000.00
10,500.00
13,500.00
9,450.00
*
14,150.00
*
8,000.00
5,800.00
TOMAS CLAUDIO ST.
Page 49
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
16,050.00
10,600.00
12,000.00
8,050.00
12,000.00
8,050.00
14,850.00
12,140.00
9,000.00
12,140.00
7,950.00
12,140.00
15,140.00
15,140.00
15,140.00
16,050.00
16,050.00
16,050.00
16,050.00
16,050.00
18,950.00
10,500.00
18,950.00
*
14,090.00
13,640.00
13,640.00
Page 50
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
12,140.00
9,000.00
13,050.00
12,140.00
14,150.00
12,650.00
14,150.00
12,140.00
9,000.00
16,050.00
10,600.00
12,000.00
7,800.00
Page 51
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
45.00
7.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
325.00
405.00
11.00
195.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
430.00
690.00
75.00
13.00
260.00
Page 52
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
970.00
820.00
970.00
970.00
820.00
970.00
700.00
520.00
970.00
700.00
520.00
1,695.00
1,070.00
550.00
550.00
520.00
150.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
Page 53
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
240.00
120.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
13.00
Page 54
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 55
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
420.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 56
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
530.00
590.00
9.00
30.00
318.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
525.00
590.00
315.00
Page 57
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
250.00
390.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
2,100.00
5,800.00
*
2,500.00
5,400.00
2,200.00
4,950.00
3,975.00
1,500.00
3,425.00
1,500.00
Page 58
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
225.00
90.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-------------------------------------------
260.00
80.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
Page 59
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
2,000.00
735.00
24.00
440.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
20.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 60
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,775.00
3,425.00
6.00
1,065.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
85.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
75.00
11.00
15.00
Page 61
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 62
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 63
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
80.00
*
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
7.00
Page 64
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
85.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
110.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
350.00
3.00
210.00
Page 65
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
190.00
16.00
115.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
135.00
30.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
190.00
19.00
Page 66
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
420.00
6.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 67
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
185.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
*
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
355.00
11.00
215.00
Page 68
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 69
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
8.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
Page 70
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,500.00
1,525.00
1,000.00
21.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
100.00
19.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,050.00
19.00
620.00
Page 71
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
120.00
7.00
70.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
275.00
435.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
270.00
Page 72
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
11.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,320.00
3,200.00
1,500.00
790.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
*
*
N JOSE CAWA-CAWA
Page 73
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
725.00
2,000.00
435.00
*
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
640.00
1,500.00
80.00
385.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
150.00
40.00
90.00
Page 74
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
465.00
465.00
300.00
795.00
24.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
440.00
1,335.00
4,755.00
440.00
440.00
440.00
90.00
24.00
Page 75
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,555.00
1,795.00
1,540.00
1,600.00
1,110.00
915.00
890.00
890.00
45.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,415.00
1,570.00
45.00
850.00
Page 76
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
130.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
180.00
19.00
Page 77
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
19.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
12.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
185.00
16.00
Page 78
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
250.00
265.00
90.00
150.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
600.00
645.00
390.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
105.00
10.00
Page 79
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
5,900.00
17,450.00
6,000.00
2,245.00
1,590.00
2,270.00
1,320.00
1,945.00
1,320.00
1,320.00
1,320.00
1,995.00
1,320.00
1,320.00
60.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
Page 80
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
765.00
540.00
465.00
305.00
24.00
Page 81
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
90.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
1,395.00
7.00
Page 82
15-2010
6-Aug-10
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
95.00
7.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
115.00
10.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
260.00
10.00
155.00
-----------------------
2ND REVISION
ZV/SQ.M.
-----------------------
175.00
3.00
=============
Page 83
ATION
ES FOR
SSIFICATION OF REAL
RTICULAR BARANGAY -
CLASSIFICATION IN A
AL VALUE PRESCRIBED
IN THE OTHER STREET/
DITIONS SHALL BE USED;
LAR CLASSIFICATION OF
CRIBED FOR THE SAME
JACENT BARANGAY OF
CATED IN A STREET/
COMMERCIAL SHALL
ERTIES LOCATED IN A
ALL BE CONSIDERED
VALUE OF THE LAND
MPROVEMENT SHALL
G PRICE/FAIR MARKET
GHER AND, IN THE
D PURSUANT TO RAMO 2-91.
M SHALL BE CLASSIFIED
LISHED VALUE SHALL
Page 84
VELOPMENT CERTIFIED
BOARD (HLURB). IF IT IS
O AS SUCH BY THE PROPER
ON URBAN POOR (PCUP),
SHALL NO LONGER BE
EAL PROPERTY.
ES OF ASSESSORS.
IN COMPUTING ALL
THHOLDING, ESTATE,
XCHANGES, OR OTHER
S HIGHER THAN (1.)THE
S OF THE PROVINCIAL
THE GROSS SELLING
OR EXCHANGE AT THE
USED IN COMPUTING
MARKET VALUE AS
(i.e. ZONAL VALUES)
E OF VALUES OF THE
=============
Page 85
Manila
DEPARTMENT ORDER No. 145-95

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

IN THE CITY OF ZAMBOANGA UNDER REVENUE DISTRICT OFFICE NO. 93
(ZAMBOANGA CITY), REVENUE REGION NO. 15 (ZAMBOANGA CITY) FOR
FOR INTERNAL REVENUE TAX PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 6(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or area
upon consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties (1st revision) located in the City of Zamboanga under the jurisdiction of
Revenue District Office No. 93 (Zamboanga City), Revenue Region No. 15 (Zamboanga City) after
public hearing was conducted on March 31, 1995 for the purpose. This Order is issued to implement the
revised zonal values for land to used in computing any internal revenue tax.
In case the gross selling price or sthe market value as shown in the schedule of values
of the provincial or city assessor is higher than zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Page 86
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL

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

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

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

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

RR Residential Regular GL Government Land
CR Commercial Regular GP General Purpose
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
APD Area for Priority Development
Page 87
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
Page 88

D.O. No. 145-95
BARANGAY: POBLACION (ZONE 1) Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VI C I N ITY FICATION ZV/SQ.M.
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR 4,900.00
RR 3,600.00
GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR 5,000.00
RR 3,600.00
GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR 5,000.00
X 5,000.00
GL
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR 8,800.00
GL
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR 6,800.00
GL
MERCADO ST T. CLAUDIO - GOV. LIM CR 8,800.00
GL
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR 8,100.00
GL
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR 6,100.00
GL
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR 8,100.00
RR 5,000.00
GL
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR 8,100.00
RR 5,000.00
GL
Page 89

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR 8,800.00
X 8,800.00
GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR 8,800.00
RR 5,000.00
BUENAVISTA ST SAN JOSE RD - M. JALDON CR 5,000.00
RR 4,000.00
CAMPANER INTERIOR BRILLANTES - PURISIMA CR 6,100.00
RR 5,100.00
GL
CLIMACO AVE JUNCTION - GOV. LIM AVE CR 8,800.00
GL
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR 6,800.00
RR 5,100.00
GOV. ALVAREZ M. JALDON - LA PURISIMA CR 6,100.00
RR 4,000.00
GOV. LIM AVE CLIMACO - LA PURISIMA CR 8,800.00
RR 6,800.00
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 8,800.00
RR 6,800.00
X 4,300.00
GL
P. REYES ST GOV. LIM - P.BRILLANTES CR 8,800.00
RR 6,800.00
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR 6,100.00
RR 5,100.00
X 5,100.00
GL
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR 8,800.00
RC 7,600.00
RR 6,800.00
URDANETA ST GOV. LIM - BRILLANTES CR 8,800.00
RR 6,800.00
ALL OTHER STREETS ZONE 2 BARANGAY POBLACION CR 8,100.00
RR 5,000.00
Page 90

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR 6,800.00
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR 4,400.00
RR 3,600.00
CAMPANER ST LA PURISIMA - NUNEZ ST CR 6,100.00
RR 5,100.00
GL
GOV. ALVAREZ LA PURISIMA - VETERANS CR 5,000.00
RR 4,000.00
LA PURISIMA ST GOV. LIM - GOV. ALVAREZ CR 7,800.00
RR 6,800.00
X 8,800.00
GL
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR 6,100.00
RR 4,000.00
X 7,400.00
GL
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR 7,100.00
RR 6,100.00
RC 8,100.00
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR 7,100.00
RC 6,100.00
RR 5,000.00
Page 91

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR 8,800.00
RR 6,800.00
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR 6,100.00
RR 5,100.00
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR 6,100.00
RR 5,100.00
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR 8,000.00
CORCUERA SR PORT AREA - PILAR ST CR 6,800.00
RR 5,800.00
EAST RECLAIMED AREA PORT AREA - FORT PILAR GL
GOV. ALVAREZ P. LORENZO - VETERANS CR 6,800.00
RR 5,100.00
X 6,100.00
GOV. LIM AVE LA PURISIMA - VETERANS CR 8,800.00
X 8,800.00
I. MAGNO ST CLIMACO - P. LORENZO CR 8,800.00
GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR 8,800.00
X 8,900.00
GL
MA. CLARA ST VALDEROSA - ZARAGOZA CR 8,800.00
GL
P. REYES ST GOV. LIM AVE - I. MAGNO CR 8,800.00
PETTIT BARRACKS VILLALOBOS - FORT PILAR X 6,800.00
GL
PILAR ST DON LORENZO - VETERANS CR 7,800.00
RR 6,800.00
X 8,800.00
R. SOLIMAN ST CLIMACO - PUBLIC MARKET CR 8,100.00
GL
Page 92

D.O. No. 145-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
RIZAL ST MA. CLARA - VILLALOBOS CR 7,800.00
X 6,800.00
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR 6,800.00
RR 5,800.00
URDANETA ST GOV. LIM AVE - I. MAGNO CR 6,800.00
VALDEROSA ST DON LORENZO - FORT PILAR CR 6,800.00
GL
VETERANS AVE GOV. LIM AVE - FORT PILAR CR 7,100.00
RR 6,100.00
X 8,800.00
GL
VILLALOBOS ST VALDEROSA - PILAR ST CR 6,800.00
RR 5,800.00
ZARAGOSA ST I. MAGNO - VILLALOBOS CR 8,800.00
RR 6,800.00
GL
RR 5,000.00
Page 93

D.O. No. 145-95
BARANGAY: ARENA BLANCO Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS RR 40.00
GP 15.00
A 4.00
BARANGAY: AYALA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 90.00
A 6.50

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
X 220.00
GL
GP 25.00
A 8.00
BARANGAY: BALIWASAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BALIWASAN CHICO CR 380.00
RR 280.00
X 380.00
BALIWASAN GRANDE CR 380.00
RR 280.00
X 380.00
RAJAH MUNDAH CR 400.00
RR 280.00
I 380.00
J. JOHNSON ST CR 280.00
RR 280.00
SAN JOSE RD CR 630.00
RR 380.00
SUTERVILLE RR 300.00
BALIWASAN SEASIDE RR 300.00
ALL OTHER STREETS RR 280.00
GP 50.00
Page 94

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

D.O. No. 145-95
BARANGAY: BUSAY Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CABALUAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: CACAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CALABASA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 96

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 380.00
BARANGAY: CAPISAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: CAWIT
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 80.00
A 6.50
Page 97

D.O. No. 145-95
BARANGAY: CANELAR Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
M. JALDON ST RR 400.00
CR 1,200.00
RC 1,000.00
X
MORET RR 600.00
X 1,800.00
GL
SAN JOSE RD RR 400.00
GOV. CAMINS AVE CR 1,300.00
RR 650.00
CLARET RR 500.00
ALL OTHER STREETS CR 950.00
RR 400.00
BARANGAY: CULIANAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
INTERIOR RR 30.00
A 6.50
BARANGAY: CURUAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
INTERIOR RR 26.00
A 6.50
BARANGAY: DITA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 98

D.O. No. 145-95
BARANGAY: DIVISORIA Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 15.00
BARANGAY: DULIAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 6.50
BARANGAY: GUISAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: GUIWAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CR 700.00
A 3.00
BARANGAY: LA PAZ
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 99

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

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LANZONES
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 100

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LIMPAPA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS I 25.00
A 4.00
BARANGAY: LUBIGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
Page 101

D.O. No. 145-95
BARANGAY: LUMAYANG Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LUMBANGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: LUNZURAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 9.50
BARANGAY: MAASIN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
BARANGAY: MALAGUTAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
Page 102

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS GL
Page 103

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: PANUBIGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 104

D.O. No. 145-95
BARANGAY: PASILMATA Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: PASONANCA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
X 250.00
GL
A 13.00
BARANGAY: PATALON
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: PUTIK
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: QUINIPOT
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
Page 105

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
BARANGAY: SALAAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.50
BARANGAY: SAN JOSE -B NAVARRO

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
R. T. LIM RR 380.00
X 260.00
BARANGAY: SAN JOSE GUSU

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
GL 40.00
Page 106

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

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
EVANGELISTA ST RR 225.00
CR 445.00
I 1,585.00
TALON LOOP RR 215.00
A 15.00
GP 30.00
Page 107

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

--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
CR 380.00
A 15.00
BARANGAY: SIBULAO
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: SINUBONG
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 108

D.O. No. 145-95
BARANGAY: SINUNUC Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: TAGASILAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 11.50
BARANGAY: TAGUITI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TALABAAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 9.50
BARANGAY: TALISAYAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS I 60.00
A 17.50
Page 109

D.O. No. 145-95
BARANGAY: TALON TALON Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
I 215.00
GL
BARANGAY: TALUKSANGAY
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
BARANGAY: TETUAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
VETERANS AVE RR 2,600.00
CR 6,300.00
X 800.00
DON ALFARO RR 380.00
TETUAN HIGHWAY RR 560.00
CABATO ROAD RR 380.00
CANDIDO ST RR 380.00
ESTRADA ST RR 380.00
ATILANO RR 380.00
DON TORIBIO ST RR 380.00
BURGOS RR 380.00
NATIVIDAD ST RR 380.00
FALCATAN RR 380.00
A 20.00
Page 110

D.O. No. 145-95
BARANGAY: TICTAPUL Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
BARANGAY: TIGTABON
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREET A 4.00
BARANGAY: TOLOSA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREET A 4.00
BARANGAY: TUGBUNGAN
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
TUGBUNGAN RR 175.00
TALON TALON RR 175.00
TALON TALON LOOP RR 175.00
ALL OTHER STREETS A 15.00
BARANGAY: TULUNGGATUNG
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
Page 111

D.O. No. 145-95
BARANGAY: TIGBALABAG Effectivity Date 25-Dec-95
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TUMAGA
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 4.00
BARANGAY: TUMITUS
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
ALL STREETS A 4.00
BARANGAY: TUMALUTAP
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
BARANGAY: VITALI
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
--------------------------------------------- ------------------------------------------------ ------------------------- -----------------------
A 6.00
=========================== ============================= =============== ==============
Page 112
CERTAIN GUIDELINES IN THE IMPLEMENTATION

RDO NO. 93A-ZAMBOANGA CITY
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.

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

IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND
HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY
IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO (2) OF MORE
BARANGAYS THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL
BE USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/
BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL
BE CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUM AND TOWNHOUSES.5. VALUES OF CONDOMINIUM AND TOWNHOUSES.

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

COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
6. AREA FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT
CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB).
IF IT IS UTILIZED FOR SOCIAL HOUSING IT SHALL BE CERTIFIED TO AS SUCH BY THE
PROPER GOVERNMENT AGENCY, E.G., PRESIDENTIAL COMMISSION ON URBAN POOR
(PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL
INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES,
EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS SHALL BE TAXED
AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS
HIGHER THAT THE ZONAL VALUES GIVEN HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN

COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE
AS DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E., ZONAL VALUES)
OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL OR CITY ASSESSOR, WHICHER IS HIGHER.
=========================== ============================= =============== ==============

Page 113
Manila
DEPARTMENT ORDER No. 34-89

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

CITY ZAMBOANGA UNDER REVENUE DISTRICT OFFICE NO. 70, REVENUE
REGION NO. 9, ZAMBOANGA CITY, FOR INTERNAL REVENUE TAX
PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine
for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon
consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties located in the City of Zamboanga under Revenue District Office No. 70,
Revenue Region 9, Zamboanga City, after a public hearing was conducted on June 30, 1989 for the purposes.
This Order is issued to implement zonal values for land as shown in Annex "A" hereof to be used in computing
any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of
of the Provincial or City Assessors is higher than zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
(Signed)
VICTOR C. MACALINCAG
Acting Secretary of Finance
RECOMMENDED BY:
(Signed)
JOSE U. ONG
Page 114
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL

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

CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING,
DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST
LAND.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
RR -Residential Regular 'CC' Commercial Condominium

RC - Residential Condominium 'I' Industrial
CR -Commercial Regular 'X' Institutional
A -Agricultural 'GL' Government Land
APD -Area for Priority Development 'GP' General Purpose
Page 115
(formerly RDO No. 70-Zamboanga City)

D.O. No.
BARANGAY: POBLACION Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
STREET/SUBDIVISION VIC IN ITY FICATION
------------------------------------------------- ---------------------------------------------------- ------------------------
ALEJO ALVAREZ ST R.T.LIM BLVD - SAN JOSE CR
RR
GL
CARMEN ST VARELA ST R.T.LIM BLVD - SAN JOSE CR
RR
GL
CAWACAWA PC CPD R.T.LIM BLVD - ALVAREZ CR
X
GL
CLIMACO AVE JUNCTION - GOV LIM AVE CR
GL
GOV. LIM AVE CLIMACO AVE - MAGAY ST CR
GL
MAGAY ST GOV. LIM AVE-R.T LIM BLVD CR
GL
MERCADO ST T. CLAUDIO - GOV. LIM CR
GL
M. CALIXTO ST MAGAY ST - SAN JOSE RD CR
GL
R. T. LIM BLVD MAGAY ST - A. ALVAREZ ST CR
GL
TOMAS CLAUDIO ST CLIMACO AVE - VARELA ST CR
RR
GL
ALL OTHER STREETS ZONE I BARANGAY POBLACION CR
RR
GL
Page 116

D.O. No.
BARANGAY: POBLACION Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
P. BRILLANTES ST CLIMACO - LA PURISIMA CR
X
GL
BARCELONA ST GOV. LIM - P. BRILLANTES CR
RR
BUENAVISTA ST SAN JOSE RD - M. JALDON CR
RR
CAMPANER INTERIOR BRILLANTES - PURISIMA CR
RR
GL
MAYOR JALDON ST SAN JOSE - CLIMACO AVE CR
RR
GOV. ALVAREZ M. JALDON - LA PURISIMA CR
RR
GOV. LIM AVE CLIMACO - LA PURISIMA CR
RR
RR
X
GL
P. REYES ST GOV. LIM - P.BRILLANTES CR
RR
SAN JOSE ST J. CLIMACO - G. ALVAREZ CR
RR
X
GL
TOMAS CLAUDIO ST CLIMACO - LA PURISIMA CR
RC
RR
BARANGAY: POBLACION (ZONE 2)

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
URDANETA ST GOV. LIM - BRILLANTES CR
RR
RR
Page 117

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALMONTE ST GOV. LIM - T. CLAUDIO CR
CAMANCHILE DRIVE NUNEZ ST - VETERANS AVE CR
RR
CAMPANER ST LA PURISIMA - NUNEZ ST CR
RR
GL
GOV. ALVAREZ LA PURISIMA - VETERANS CR
RR
RR
X
GL
NUNEZ ST GOV. LIM - GOV. ALVAREZ CR
RR
TOMAS CLAUDIO ST LA PURISIMA - VETERANS CR
RR
RC
VETERANS AVE GOV. LIM - GOV. ALVAREZ CR
RC
RR
Page 118

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
BARCELONA ST I. MAGNO - GOV. LIM AVE CR
RR
CERVANTES ST GEN. V.ALVAREZ ST - PILAR CR
RR
CLAVERIA ST GOV. ALVAREZ - PILAR ST CR
RR
CLIMACO AVE GOV. LIM AVE - J.S. ALANO CR
GL
CORCUERA SR PORT AREA - PILAR ST CR
RR
EAST RECLAIMED AREA PORT AREA - FORT PILAR GL
GEN V. ALVAREZ ST P. LORENZO - VETERANS CR
RR
X
GL
GOV. LIM AVE LA PURISIMA - VETERANS CR
X
GL
I. MAGNO ST CLIMACO - P. LORENZO CR
GL
J. S. ALANO ST GOV. LIM - DON LORENZO CR
X
GL
MA. CLARA ST VALDEROSA - ZARAGOZA CR
GL
P. REYES ST GOV. LIM AVE - I. MAGNO CR
PETTIT BARRACKS VILLALOBOS - FORT PILAR X
GL
PILAR ST DON LORENZO - VETERANS CR
RR
X
R. SOLIRAN ST CLIMACO - PUBLIC MARKET CR
GL
Page 119

D.O. No.
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
RIZAL ST MA. CLARA - VILLALOBOS CR
X
SAN JOSE PANIGAYAN P. LORENZO - CERVANTES CR
RR
GL
URDANETA ST GOV. LIM AVE - I. MAGNO CR
VALDEROSA ST DON LORENZO - FORT PILAR CR
GL
VETERANS AVE GOV. LIM AVE - FORT PILAR CR
RR
X
GL
VILLALOBOS ST VALDEROSA - PILAR ST CR
RR
ZARAGOSA ST I. MAGNO - VILLALOBOS CR
RR
GL
RR
Page 120

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
X
GL
GP
A
Page 121

D.O. No.
BARANGAY: BALIWASAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
BALIWASAN CHICO CR
RR
X
BALIWASAN GRANDE CR
RR
X
RAJAH MUNDI CR
RR
I
J. JOHNSON ST CR
RR
SAN JOSE RD CR
RR
Page 122

D.O. No.
BARANGAY: BALUNO Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: BOALAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BOLONG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BUENAVISTA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: BUNGUIAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 123

D.O. No.
BARANGAY: BUSAY Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: CABALUAY
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CACAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: CALABASA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 124

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
BARANGAY: CAWIT
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A
BARANGAY: CANELAR
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
M. JALDON ST RR
CR
RC
X
MORET X
GL
SAN JOSE RD RR
GOV. CAMINS AVE CR
RR
RR
Page 125

D.O. No.
BARANGAY: CULIANAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CURUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: DITA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: DULIAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: GUISAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 126

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

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 127

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LIMPAPA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 128

D.O. No.
BARANGAY: LUBIGAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: LUMAYANG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LUMBANGAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: LUNZURAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 129

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: MAMPANG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
I
A
BARANGAY: MANALIPA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: MANGUSU
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 130

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

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 131

D.O. No.
BARANGAY: PANUBIGAN Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: PASILMATA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: PASONANCA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
X
GL
A
BARANGAY: PATALON
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: PUTIK
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 132

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
Page 133

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
B. NAVARRO RR
R. T. LIM X
BARANGAY: SAN JOSE GUSU

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: SANGALI
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 134

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

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
GOV. CAMINS AVE RR
CR
GOV. RAMOS AVE RR
X
GL
M. VICENTA RR
DE LEON RR
SAAVEDRA ST RR
A
Page 135

D.O. No.
BARANGAY: SANTO NINO Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
CR
BARANGAY: SIBULAO
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: SINUBONG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: SINUNUC
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: TAGALISAY
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
Page 136

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

------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
I
GL
Page 137

D.O. No.
BARANGAY: TALUKSAGAY Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
A
BARANGAY: TETUAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
VETERANS AVE RR
CR
X
DON ALFARO RR
TETUAN HIGHWAY RR
CABATO ROAD RR
CANDIDO ST RR
ESTRADA ST RR
ATILANO RR
DON TORIBIO ST RR
BURGOS RR
NATIVIDAD ST RR
FALCATAN RR
Page 138

D.O. No.
BARANGAY: TICTAPUL Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: TIGTABON
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREET A
BARANGAY: TOLOSA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREET A
BARANGAY: TUGBUNGAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
TUGBUNGAN RR
TALON TALON RR
TALON TALON LOOP RR
ALL OTHER STREETS A
Page 139

D.O. No.
BARANGAY: TULUNGGATUNG Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TIGBALABAG
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TUMAGA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
BARANGAY: TUMITUS
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: TUMALUTAP
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
Page 140

D.O. No.
BARANGAY: VITALI Effectivity Date
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
BARANGAY: CAPISAN
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS A
BARANGAY: DIVISORIA
------------------------------------------------- ---------------------------------------------------- ------------------------
CLASSI-
------------------------------------------------- ---------------------------------------------------- ------------------------
ALL STREETS RR
A
============================= =============================== ==============
Page 141
CERAIN GUIDELINES IN THE IMPLEMENTATION

(FORMERLY RDO NO. 70 ZAMBOANGA CITY)
1. No Previous Sale of Property of a Particular Classification.
Where in the approved listing of Zonal Values (For various classifications of Real Property), No value has
been prescribed for a particular classification, the Zonal Value prescribed for the same class of Real Property
located in the adjacent barangay of similar conditions shall be used.
2. No Previous Sale of Property of any Classification.
In a barangay where no sale, exchange or other dispostion of land has been effected, the approved Zonal
Value of a similarly situated property in an adjacent barangay of similar conditions, shall be used.
3. Division of a Barangay.
In the event that an existing Barangay is divided into two or more Barangays, the Zonal Values
prescribed for the existing Barangay shall be used for the newly created Barangay.
4. Commercial.
All Real Properties, regardless of actual use, located in a street/barangay/zone, the use of which are
predominantly "Commercial" shall be considered as "Commercial" for purposes of Zonal Valuation.
5. Values of Condominiums and Townhouses.
In Determining or Arriving at the Zonal Values for Condominiums and Townhouses, the value of the land
as well as the value of the building shall be treated as one, if the title is a CCT or Condominium Certificate of
Title. However, if the title is a TCT or Transfer Certificate of Title, land and improvements shall be given
separate values.
The ground floor of a Condominium shall be classified as commercial and 20% of the established value
be added thereto.
Page 142
6. Area for Priority Development (APD).
These are areas identified as areas for priority development certified to as such by the Housing and Land
Use Regulatory Board (HLURB). If it is Utilized for Social Housing, it shall be certified to as such by the
Presidential Commissione on Urban Poor (PCUP).
7. Zonal Value or FMV Established in the Schedule of Values of Assessors.
The Zonal Values established herein shall apply in computing all internal revenue taxes provided that the
Capital Gains Tax from sales, exchanges, or other disposition of real property located in Zamboanga City
classified as capital assets, including "Pacto De Retro" sales and other forms of conditional sales, by individuals,
estates and trust, shall be taxed at the rate of 5% based on the gross selling price, if the consideration is higher
than the Zonal Values herein established.
Provided however that the value of the property to be used in computting all internal revenue taxes shall
be (a) the Fair Market Value as determined by the Commissioner of Internal Revenue (I.E. Zonal Values) or
(2) the Fair Market Value as shown in the schedule of values of the Provincial and City Assessors, whichever
is higher.
============================= =============================== ==============

Page 143
ROPERTIES IN THE
E NO. 70, REVENUE
REVENUE TAX
cree No. 1994, authorizes

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

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

uch values shall be used as
ALINCAG
f Finance
Page 144
D TO HABITATION.
Y TO COMMERCIAL
BJECT OF PROFIT.
CROP SUCH AS RICE,

TO PASTURING,
ING, AND OTHER
ERLAND AND FOREST
RHOOD OR DISTRICT
OR CONTIGUOUS TO A
Page 145
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,400.00
2,250.00
2,250.00
1,400.00
2,250.00
2,250.00
1,400.00
2,000.00
1,400.00
2,250.00
1,400.00
Page 146
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
2,250.00
2,250.00
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
2,250.00
1,400.00
2,250.00
1,400.00
2,250.00
2,250.00
1,400.00
1,400.00
1,000.00
1,000.00
2,250.00
2,250.00
1,400.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
1,400.00
2,250.00
1,400.00
Page 147
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
1,000.00
2,000.00
1,400.00
2,250.00
1,400.00
1,000.00
2,000.00
1,400.00
2,250.00
2,000.00
1,400.00
2,000.00
1,400.00
Page 148
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,250.00
1,400.00
1,400.00
1,000.00
1,400.00
1,000.00
2,250.00
1,400.00
1,000.00
1,400.00
1,000.00
1,400.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
2,250.00
1,400.00
2,000.00
1,400.00
2,250.00
2,250.00
Page 149
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2,000.00
1,400.00
1,400.00
1,000.00
2,250.00
2,000.00
2,000.00
1,400.00
2,250.00
1,400.00
1,000.00
2,250.00
1,400.00
2,000.00
1,000.00
Page 150
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
50.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
110.00
110.00
2.00
Page 151
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
180.00
150.00
180.00
180.00
150.00
180.00
180.00
150.00
180.00
180.00
150.00
180.00
150.00
150.00
Page 152
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.50
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
Page 153
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 154
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
110.00
110.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
180.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
50.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
240.00
800.00
800.00
1,400.00
240.00
240.00
500.00
240.00
500.00
240.00
Page 155
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 156
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 157
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 158
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
3.00
Page 159
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
70.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 160
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 161
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
170.00
5.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
5.00
Page 162
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
60.00
3.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
Page 163
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
130.00
130.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
80.00
5.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
30.00
3.00
Page 164
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
140.00
140.00
180.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
120.00
150.00
130.00
100.00
100.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
190.00
190.00
150.00
190.00
200.00
200.00
200.00
150.00
Page 165
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
200.00
200.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
200.00
Page 166
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
3.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
3.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
140.00
Page 167
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
200.00
200.00
200.00
200.00
200.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
100.00
Page 168
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
100.00
100.00
100.00
5.00
Page 169
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
150.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
Page 170
34-89
2-Jan-90
----------------------
INITIAL
ZV/SQ.M.
----------------------
20.00
2.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
1.00
----------------------
INITIAL
ZV/SQ.M.
----------------------
40.00
5.00
=============
Page 171
ON
FOR
Property), No value has

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

ominium Certificate of
ents shall be given
the established value
Page 172
the Housing and Land
ed to as such by the
taxes provided that the

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

I.E. Zonal Values) or
Assessors, whichever
=============
Page 173

Zonal Zamboanga

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Zonal Zamboanga

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NOTICE

Schedules of Zonal Values per Department Order (DO) -

15-2010 2nd 6-Aug-10 Present Zamboanga City Sheet 3 ( DO 15-2010)

145-95 1st 25-Dec-95 5-Aug-10 Zamboanga City Sheet 2 (DO 145-95)

DEPARTMENT ORDER NO. 15-2010

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

TO : All Internal Revenue Officers and Other Concerned.

This Order shall take effect immediately.

RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,

CODE CLASSIFICATION CODE CLASSIFICATIONS

A1 Riceland Irrigated A26 Bamboo Land

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

BARANGAY: POBLACION (ZONE 2)

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

NOTE: *GOVERNMENT LOT, NO ZONAL VALUE

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

BARANGAY: BAGONG CALARIAN

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

BARANGAY: LOWER CALARIAN

BARANGAY: CAMPO ISLAM - RAJA MODA

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

NOTE: *NO EXISTING CONDOMINIUM PER RDO'S JUSTIFICATION IN M. JALDON ST.

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

BARANGAY: L GUA SACOL IS

BARANGAY: LANDANG LAUM IS

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY

NOTE: *NO INDUSTRIAL (I) IN BARANGAY LIMPAPA PER RDO'S JUSTIFICATION

PROVINCE: ZAMBOANGA DEL SUR

CITY/MUNICIPALITY: ZAMBOANGA CITY