RDO No. 93B - Zamboanga Sibugay ZONAL VALUES (Unupdated)

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. 93B - Zamboanga, Sibugay is composed of the following Municipalities.

Ipil, Roseller T. Lim, Titay, Tungawan, Alicia, Buug, Diplahan, Imelda, Kabasalan, Mabuhay, Malangas, Naga, Olutanga, Payao, Siay and Talusan
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision City/Municipalities
From To
12-2010 1st 6-Aug-10 Present Ipil , Roseller T. Lim, Titay and Tungawan
55-97 Initial 1-Jan-98 5-Aug-10 Ipil , Roseller T. Lim,Titay, Tungawan
Alicia, Buug, Diplahan, Imelda, Kabasalan, Mabuhay,

28-97 Initial 14-Jul-97 Present Malangas, Naga, Olutanga, Payao, Siay, Talusan (formerly
within the jurisdiction of RDO No. 92)
o. 93 Zamboanga City was splitted
, Payao, Siay and Talusan
See Details on
Sheet 3 (DO 12-2010)
Sheet 2 ( DO 55-97)
Sheet 1 (DO 28-97)

Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER NO. 12-2010

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

PROPERTIES IN THE MUNICIPALITIES OF IPIL, ROSELLER T. LIM,
TITAY AND TUNGAWAN UNDER THE JURISDICTION OF REVENUE
DISTRICT OFFICE NO. 93B-ZAMBOANGA SIBUGAY (FORMERLY PART OF
RDO NO. 93-ZAMBOANGA CITY) FOR INTERNAL REVENUE TAX PURPOSES.
TO : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revenue to divide the Philippines into different areas and determine for
internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon
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 Municipalities of Ipil, Roseller T. Lim, Titay and Tungawan (1st revision) within the
jurisdiction of Revenue District Office No. 93B-Zamboanga Sibugay (formerly part of RDO No. 93-Zamboanga
City), Revenue Region No. 15-Zamboanga City after public hearing was conducted on April 25, 2007. The Order
is issued to implement the revised zonal values of real properties for purposes of computing any internal revenue
tax due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same 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 3
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
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:
RR - Residential Regular GL - Government Land

CR - Commercial Regular GP - General Purposes
RC - Residential Condominium I - Industrial
CC - Commercial Condominium X - Institutional
CL -Cemetery Lot APD - Areal for Priority Development
A- Agricultural
Page 4
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 5
RDO NO. 93B ZAMBOANGA SIBUGAY
MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

D.O. No. 12-2010
BARANGAY: POBLACION Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VI C I N ITY FICATION ZV/SQ.M.
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 1,250.00
CR 4,800.00
X 3,600.00
INTERIOR LOT RR 500.00
BARANGAY: BACALAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 70.00
A1 8.00
A2 4.00
A3 2.00
A4 10.00
A35 12.00
BARANGAY: BANGKEROHAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 180.00
A1 8.00
A6 12.00
A7 7.00
A8 7.00
Page 6

D.O. No. 12-2010
BARANGAY: BULUAN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 85.00
A1 8.00
A2 5.00
A3 2.00
A4 13.00
A6 13.00
A35 12.00
BARANGAY: CAPARAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 85.00
A1 7.00
A2 3.00
A3 2.00
A4 12.00
A6 12.00
A16 5.00
A35 12.00
BARANGAY: DOMANDAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A1 5.00
A2 2.00
A3 1.00
A4 12.00
A35 10.00
Page 7

D.O. No. 12-2010
BARANGAY: DON ANDRES Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 700.00
CR 1,400.00
I 950.00
A2 15.00
NEAR BARANGAY ROAD RR 300.00
A50 15.00
BARANGAY: DONA JOSEFA

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A2 10.00
A3 10.00
A4 10.00
A35 12.00
A50 10.00
BARANGAY: GUITUAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A2 10.00
A3 10.00
A4 10.00
A35 12.00
A50 10.00
Page 8
D.O. No. 12-2010

BARANGAY: IPIL HEIGHTS Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 550.00
CR 850.00
A1 14.00
A50 10.00
BARANGAY: LABE
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A1 7.00
A2 3.00
A3 2.00
A4 10.00
A35 9.00
BARANGAY: LOGAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A1 11.00
A2 10.00
A3 10.00
A4 10.00
A35 12.00
A50 10.00
Page 9
D.O. No. 12-2010

BARANGAY: LOWER IPIL HEIGHTS Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 500.00
I 900.00
INTERIOR LOTS RR 300.00
BARANGAY: LOWER TAWAY

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 850.00
CR 1,300.00
A50 155.00
BARANGAY: LUMBIA
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 95.00
I 200.00
A1 7.00
A2 3.00
A3 2.00
A4 10.00
A35 12.00
Page 10
D.O. No. 12-2010

BARANGAY: MAASIN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 7.00
A2 3.00
A3 5.00
A4 11.00
A35 10.00
BARANGAY: MAGDAUP
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 250.00
CR 350.00
A1 8.00
A2 5.00
A4 10.00
A35 12.00
BARANGAY: MAKILAS
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 85.00
A1 7.00
A2 5.00
A3 2.00
A4 10.00
A6 10.00
A35 12.00
Page 11
D.O. No. 12-2010

BARANGAY: PANGI (PALID) Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 250.00
I 195.00
A1 10.00
A3 3.00
A4 10.00
A6 12.00
BARANGAY: SANITO
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 325.00
A1 7.00
A6 12.00
BARANGAY: SUCLEMA
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 80.00
A1 7.00
A2 3.00
A3 5.00
A4 11.00
A35 12.00
Page 12

D.O. No. 12-2010
BARANGAY: TAWAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 175.00
I 300.00
A1 12.00
A2 10.00
A4 10.00
A23 12.00
A35 15.00
BARANGAY: TENAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 70.00
I 195.00
A50 7.00
BARANGAY: TIAYON
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 125.00
INTERIOR RR 30.00
A1 7.00
A2 5.00
A3 5.00
A4 12.00
A6 10.00
A35 10.00
A42 5.00
A50 5.00
Page 13

D.O. No. 12-2010
BARANGAY: TIMALANG Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 55.00
A1 11.00
A2 10.00
A3 10.00
A4 10.00
A35 12.00
A50 10.00
BARANGAY: TOMITOM
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 55.00
A1 7.00
A2 5.00
A3 5.00
A4 10.00
A14 5.00
A19 5.00
A23 6.00
A35 9.00
A44 5.00
A48 5.00
A50 5.00
Page 14

D.O. No. 12-2010
BARANGAY: UPPER PANGI Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 175.00
A1 7.00
A35 10.00
BARANGAY: VETERANS VILLAGE

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 600.00
CR 1,200.00
I 950.00
A1 7.00
A2 5.00
A3 7.00
A4 10.00
A23 5.00
A35 12.00
A48 5.00
====================================================== ============================
Page 15
MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

D.O. No. 12-2010
BARANGAY: ALI ALSREE Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 180.00
CR 400.00
A2 7.00
A3 4.00
A4 6.00
A6 6.00
A16 3.00
A35 6.00
BARANGAY: BALANSAG
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 35.00
CR 145.00
A3 2.00
A16 2.00
A35 3.00
A50 2.00
BARANGAY: CALULA
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 145.00
A3 2.00
A4 6.00
A14 2.00
A16 2.00
A35 3.00
Page 16

D.O. No. 12-2010
BARANGAY: CASACON Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 130.00
A2 3.00
A3 2.00
A4 6.00
A16 2.00
A35 3.00
BARANGAY: GANGO
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A2 7.00
A3 4.00
A4 6.00
A16 3.00
A23 3.00
A35 6.00
BARANGAY: J. S. PERFECTO
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 35.00
CR 115.00
A3 2.00
A16 2.00
A23 2.00
A35 3.00
Page 17

D.O. No. 12-2010
BARANGAY: KATIPUNAN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 80.00
CR 190.00
A2 7.00
A3 4.00
A16 3.00
A35 6.00
BARANGAY: KULAMBUGAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 80.00
CR 190.00
A2 7.00
A3 4.00
A6 6.00
A16 3.00
A35 6.00
BARANGAY: MABINI
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 80.00
CR 190.00
A3 4.00
A4 6.00
A6 6.00
A16 3.00
A35 6.00
Page 18

D.O. No. 12-2010
BARANGAY: MAGSAYSAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A2 5.00
A3 3.00
A4 4.00
A6 5.00
A16 3.00
A35 5.00
BARANGAY: MALUBAL
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 2.00
A14 2.00
A16 2.00
A23 3.00
A35 3.00
A48 2.00
BARANGAY: NEW ANTIQUE

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 130.00
A2 3.00
A3 3.00
A16 3.00
A35 3.00
A50 3.00
Page 19

D.O. No. 12-2010
BARANGAY: NEW SAGAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 3.00
A4 3.00
A14 3.00
A16 3.00
A35 5.00
A50 3.00
BARANGAY: PALMERA
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 2.00
A4 3.00
A16 2.00
A35 3.00
BARANGAY: PRESIDENT ROXAS

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A2 5.00
A3 5.00
A4 5.00
A6 5.00
A16 5.00
A50 5.00
Page 20

D.O. No. 12-2010
BARANGAY: REMEDIOS Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A3 2.00
A4 3.00
A16 2.00
A19 2.00
A35 3.00
A48 2.00
BARANGAY: SAN ANTONIO

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 2.00
A4 3.00
A14 2.00
A16 2.00
A35 3.00
A48 2.00
BARANGAY: SAN FERNARDINO

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 2.00
A14 2.00
A23 2.00
A35 3.00
A48 2.00
Page 21

D.O. No. 12-2010
BARANGAY: SAN JOSE Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 145.00
A3 2.00
A4 3.00
A16 2.00
A35 3.00
BARANGAY: SIAWANG
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 2.00
A4 3.00
A14 2.00
A16 2.00
A35 3.00
BARANGAY: SILINGAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A2 5.00
A3 5.00
A6 5.00
A14 5.00
A16 5.00
A35 5.00
A50 5.00
Page 22

D.O. No. 12-2010
BARANGAY: SANTO ROSARIO Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 5.00
A16 5.00
A35 5.00
A50 5.00
BARANGAY: SURABAY
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 255.00
CR 430.00
I 400.00
A3 4.00
A4 6.00
A6 6.00
A16 3.00
A35 6.00
BARANGAY: TARUC
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 115.00
A3 5.00
A16 5.00
A19 5.00
A35 5.00
A48 5.00
A50 5.00
Page 23

D.O. No. 12-2010
BARANGAY: TILASAN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
CR 130.00
A2 4.00
A3 2.00
A4 3.00
A16 2.00
A35 3.00
BARANGAY: TUPILAC
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
CR 160.00
A2 5.00
A3 5.00
A6 5.00
A16 5.00
A35 5.00
A50 5.00
====================================================== ============================
Page 24
MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

D.O. No. 12-2010
BARANGAY: POBLACION Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 270.00
CR 525.00
I 525.00
A1 11.00
A2 10.00
A3 6.00
A4 10.00
A16 6.00
A19 6.00
A23 6.00
A35 12.00
A48 6.00
A50 6.00
BARANGAY: ACHASOL
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 65.00
A1 10.00
A2 9.00
A3 6.00
A4 6.00
A16 6.00
A19 6.00
A23 6.00
A35 12.00
A48 6.00
A50 6.00
Page 25

D.O. No. 12-2010
BARANGAY: AZUSANO Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 65.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: BANGCO (GANGO)

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
I 265.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 26

D.O. No. 12-2010
BARANGAY: CAMANGA Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: CULASIAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 27

D.O. No. 12-2010
BARANGAY: DALANGIN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 85.00
CR 265.00
I 265.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: DALANGIN MUSLIM

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 85.00
CR 265.00
I 265.00
A1 12.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 28

D.O. No. 12-2010
BARANGAY: DALISAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
I 265.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: GOMOTOC
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 29

D.O. No. 12-2010
BARANGAY: IMELDA Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 5.00
A4 5.00
A16 3.00
A19 4.00
A35 12.00
BARANGAY: KIPIT
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 6.00
A2 5.00
A3 5.00
A4 5.00
A35 12.00
A50 3.00
Page 30

D.O. No. 12-2010
BARANGAY: KITABOG Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 160.00
CR 265.00
I 265.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: LA LIBERTAD
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 31

D.O. No. 12-2010
BARANGAY: LONGILOG Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: MABINI
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 60.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 32

D.O. No. 12-2010
BARANGAY: MALANGANDIS Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 70.00
CR 220.00
I 220.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: MATE
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 10.00
A2 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 33

D.O. No. 12-2010
BARANGAY: MOALBAL Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: NAMNAMA
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 160.00
CR 265.00
I 265.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 34

D.O. No. 12-2010
BARANGAY: NEW CANAAN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: PALOMOC
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 160.00
CR 265.00
I 265.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 35

D.O. No. 12-2010
BARANGAY: POBLACION MUSLIM Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 270.00
CR 525.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: PULIDAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 10.00
A48 9.00
A50 9.00
Page 36

D.O. No. 12-2010
BARANGAY: SAN ANTONIO Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 270.00
CR 525.00
I 525.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
BARANGAY: SANTA FE
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 10.00
A48 9.00
A50 9.00
Page 37

D.O. No. 12-2010
BARANGAY: SUPIT Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A1 10.00
A2 9.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 10.00
A48 9.00
A50 9.00
BARANGAY: TUGOP
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 115.00
CR 220.00
I 220.00
A1 11.00
A2 10.00
A3 9.00
A4 9.00
A16 9.00
A19 9.00
A23 9.00
A35 12.00
A48 9.00
A50 9.00
Page 38

D.O. No. 12-2010
BARANGAY: TUGOP MUSLIM Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A1 9.00
A2 8.00
A3 5.00
A4 5.00
A35 10.00
A50 5.00
====================================================== ============================
Page 39
MUNICIPALITY: TUNGAWAN, ZAMBOANGA SIBUGAY

D.O. No. 12-2010
BARANGAY: LIBERTAD (POBLACION) Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 270.00
CR 475.00
I 300.00
A2 7.00
A3 5.00
A4 7.00
A6 5.00
A16 2.00
A35 5.00
BARANGAY: BALURAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: BATUNGAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 40

D.O. No. 12-2010
BARANGAY: CAYAMCAM Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: DATU TUMANGGONG

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: GAYCON
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 41

D.O. No. 12-2010
BARANGAY: LANGON Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: LINGUISAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: LITTLE MARCOS

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 42

D.O. No. 12-2010
BARANGAY: LOBOC Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: LOWER TUNGAWAN

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: LOOC-LABUAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 43

D.O. No. 12-2010
BARANGAY: MALUNGON Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: MASAO
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: SAN ISIDRO

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 40.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 44

D.O. No. 12-2010
BARANGAY: SAN PEDRO Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: SAN VICENTE

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: SANTO NIÑO

---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 45

D.O. No. 12-2010
BARANGAY: SISAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A50 3.00
BARANGAY: TAGLIBAS
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: TIGBANUANG
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 46

D.O. No. 12-2010
BARANGAY: TIGBUCAY Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 45.00
A2 4.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: TIGPALAY
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
BARANGAY: TIMBABAUAN
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
Page 47

D.O. No. 12-2010
BARANGAY: UPPER TUNGAWAN Effectivity Date 6-Aug-10
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
---------------------------------------------- ------------------------------------------- ------------------------- ---------------------
ALL LOTS RR 50.00
A2 5.00
A3 3.00
A4 5.00
A6 3.00
A35 3.00
A50 3.00
====================================================== ============================
Page 48
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 93B-ZAMBOANGA SIBUGAY
(formerly part of RDO No. 93-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 49
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 (October 5, 2016)
Page 50
Manila
DEPARTMENT ORDER NO. 55-97

MAY 7, 1997
SUBJECT: IMPLEMENTATION OF THE INITIAL ZONAL VALUES OF REAL PROPERTIES

IN THE MUNICIPALITIES OF IPIL, TITAY, TUNGAWAN & R. T. LIM, ZAMBOANGA
DEL SUR UNDER REVENUE DISTRICT OFFICE NO. 93 (ZAMBOANGA CITY),
REVENUE REGION NO. 15 (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 both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values
of real properties (initial) located in the municipalities of Ipil, R.T Lim, Titay & Tungawan,under the jurisdiction of
Revenue District Office No. 93 (Zamboanga City), Revenue Region No. 15 (Zamboanga City) after public hearing
was conducted on June 24, 1996 for the purpose. This Order is issued to implement the initial zonal values for
land to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of the
provincial or city assessor is higher than the zonal value established herein such values shall be used as basis for
computing the internal revenue tax.
This Order shall take effect immediately.

(Signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Page 51
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 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.
RR - RESIDENTIAL REGULAR RC - RESIDENTIAL CONDOMINIUM

CR - COMMERCIAL REGULAR CC - COMMERCIAL CONDOMINIUM
GP - GENERAL PURPOSE I - INDUSTRIAL
GL - GOVERNMENT LAND X - INSTITUTIONAL
APD - AREA FOR PRIORITY
DEVELOPMENT
AGRICULTURAL LANDS

Page 52
RDO No. 93B ZAMBOANGA CITY
PROVINCE: ZAMBOANGA SIBUGAY
MUNICIPALITY: IPIL, ZAMBOANGA DEL SUR

D.O. No. 55-97
BARANGAY: POBLACION Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 500.00
CR 1,200.00
X 1,200.00
BARANGAY: BACALAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 30.00
A1 4.00
A4 5.00
A35 6.00
BARANGAY: BANKEROHAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 100.00
A1 4.00
A6 7.00
A7 4.00
A8 4.00
BARANGAY: BULUAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 40.00
A1 4.00
A4 7.00
A6 7.00
Page 53

D.O. No. 55-97
BARANGAY: CAPARAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 40.00
A1 3.00
A4 6.00
A6 6.00
A16 3.00
BARANGAY: DOMONDAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 2.00
A35 6.00
BARANGAY: DON ANDRES

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 300.00
CR 600.00
I 300.00
A 8.00
BARANGAY: DONA JOSEFA

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 3.00
Page 54

D.O. No. 55-97
BARANGAY: GUITUAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 3.00
BARANGAY: IPIL HEIGHTS

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 200.00
CR 300.00
A 8.00
BARANGAY: LABI
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 3.00
A35 5.00
BARANGAY: LOGAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 3.00
BARANGAY: LOWER IPIL HEIGHTS

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 300.00
I 300.00
Page 55

D.O. No. 55-97
BARANGAY: LOWER TAWAY Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 400.00
CR 600.00
A 100.00
BARANGAY: LUMBIA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 40.00
I 100.00
A1 3.00
A35 6.00
BARANGAY: MAASIN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 3.00
A4 5.00
BARANGAY: MAGDAUP
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 100.00
CR 200.00
A1 4.00
A4 5.00
A35 6.00
Page 56

D.O. No. 55-97
BARANGAY: MARILAS Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 40.00
A1 3.00
A6 5.00
BARANGAY: PANGI
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 100.00
I 100.00
A1 5.00
A6 7.00
BARANGAY: SANITO
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 200.00
A1 3.00
A6 7.00
BARANGAY: SUCLEMA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 3.00
A4 5.00
Page 57

D.O. No. 55-97
BARANGAY: TAWAY Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 50.00
I 100.00
A1 4.00
A35 6.00
BARANGAY: TENAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 30.00
I 100.00
A 3.00
BARANGAY: TIAYON
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 50.00
A1 3.00
A35 6.00
BARANGAY: TIMALANG
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 3.00
Page 58

D.O. No. 55-97
BARANGAY: TOMITOM Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 3.00
A4 3.00
A14 3.00
A19 3.00
A23 3.50
A35 5.00
A44 2.50
A48 2.50
A50 3.00
BARANGAY: UPPER PANGI

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 100.00
A1 3.00
A35 6.00
BARANGAY: VETERANS VILLAGE

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 300.00
CR 600.00
I 300.00
A1 2.00
A23 3.00
A35 3.00
A48 3.00
============================= ============================== ============================
Page 59
MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA DEL SUR

D.O. No. 55-97
BARANGAY: ALI ALSREE Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
CR 100.00
A2 2.00
A3 1.80
A4 1.50
A6 2.50
A16 1.80
A35 2.50
BARANGAY: BALANSAG
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 70.00
A3 1.00
A16 1.00
A35 1.00
A50 1.00
BARANGAY: CALULA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 70.00
A3 1.00
A4 1.00
A14 1.00
A16 1.00
A35 1.00
Page 60

D.O. No. 55-97
BARANGAY: CASACON Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 60.00
A2 1.00
A3 1.00
A4 2.30
A16 1.00
A35 1.00
BARANGAY: GANGO
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A2 2.00
A3 1.50
A4 1.80
A16 1.50
A23 2.00
A35 2.00
BARANGAY: J. S. PERFECTO
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A16 1.00
A23 1.00
A35 1.00
Page 61

D.O. No. 55-97
BARANGAY: KATIPUNAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 25.00
CR 100.00
A2 2.00
A3 1.80
A16 1.80
A35 2.50
BARANGAY: KULAMBUGAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 25.00
CR 100.00
A2 2.00
A3 1.80
A6 2.50
A16 1.80
A35 2.50
BARANGAY: MABINI
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 25.00
CR 100.00
A3 1.80
A4 1.50
A6 2.50
A16 1.80
A35 2.50
Page 62

D.O. No. 55-97
BARANGAY: MAGSAYSAY Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A2 2.50
A3 1.50
A4 1.50
A6 2.00
A16 1.80
A35 2.00
BARANGAY: MALUBAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A14 1.00
A16 1.00
A23 1.80
A35 1.00
A48 1.00
BARANGAY: NEW ANTIQUE

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 60.00
A2 1.00
A3 1.00
A16 1.00
A35 1.00
A50 2.00
Page 63

D.O. No. 55-97
BARANGAY: NEW SAGAY Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A4 1.00
A14 1.00
A16 1.00
A50 2.00
BARANGAY: PALMERA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A4 1.00
A16 1.00
A35 1.00
BARANGAY: PRESIDENT ROXAS

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A2 2.00
A3 1.50
A4 1.80
A6 2.00
A16 1.50
A50 2.50
Page 64

D.O. No. 55-97
BARANGAY: REMEDIOS Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A3 1.00
A4 1.00
A16 1.00
A19 1.00
A35 1.00
A48 1.00

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A4 1.00
A14 1.00
A16 1.00
A35 1.00
A48 1.00
BARANGAY: SAN FERNARDINO

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A14 1.00
A23 1.00
A35 1.00
A48 1.00
Page 65

D.O. No. 55-97
BARANGAY: SAN JOSE Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 70.00
A3 1.00
A4 1.00
A16 1.00
A35 1.00
BARANGAY: SIAWANG
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A4 1.00
A14 1.00
A16 1.00
A35 1.00
BARANGAY: SILINGAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A2 2.00
A3 1.50
A6 2.00
A14 1.50
A16 1.50
A35 2.00
A50 2.50
Page 66

D.O. No. 55-97
BARANGAY: SANTO ROSARIO Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A16 1.00
A35 1.00
A50 1.80
BARANGAY: SURABAY
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 70.00
CR 120.00
I 100.00
BARANGAY: TARUC
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 50.00
A3 1.00
A16 1.00
A19 1.00
A35 1.00
A48 1.00
A50 1.80
Page 67

D.O. No. 55-97
BARANGAY: TILASAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
CR 60.00
A2 1.50
A3 1.00
A4 1.00
A16 1.00
A35 1.00
BARANGAY: TUPILAC
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
CR 80.00
A2 2.00
A3 1.50
A6 2.00
A16 1.50
A35 2.00
A50 2.50
============================= ============================== ============================
Page 68
MUNICIPALITY: TITAY, ZAMBOANGA DEL SUR

D.O. No. 55-97
BARANGAY: POBLACION Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: ACHASOL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 30.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: AZUSANO
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 69

D.O. No. 55-97
BARANGAY: BANGCO Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: CAMANGA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: CULASIAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 70

D.O. No. 55-97
BARANGAY: DALANGIN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 30.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: DALANGIN MUSLIM

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 30.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 71

D.O. No. 55-97
BARANGAY: DALISAY Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: GOMOTOC
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: IMELDA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A35 5.00
Page 72

D.O. No. 55-97
BARANGAY: KIPIT Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 1.50
BARANGAY: KITABOG
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: LA LIBERTAD
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 73

D.O. No. 55-97
BARANGAY: LONGILOG Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: MABINI
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 25.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: MALANGANDIS
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
CR 120.00
I 120.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 74

D.O. No. 55-97
BARANGAY: MATE Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A1 4.00
A2 4.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: MOALBAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: NAMNAMA
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 75

D.O. No. 55-97
BARANGAY: NEW CANAAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: PALOMOC
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 5.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: POBLACION MUSLIM

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
Page 76

D.O. No. 55-97
BARANGAY: PULIDAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 2.00
A48 3.00
A50 3.00

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 150.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: SANTA FE
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 2.00
A48 3.00
A50 3.00
Page 77

D.O. No. 55-97
BARANGAY: SUPIT Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: TUGOP
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 50.00
CR 120.00
I 120.00
A1 4.00
A2 4.00
A3 2.00
A16 2.00
A19 2.00
A23 3.00
A35 5.00
A48 3.00
A50 3.00
BARANGAY: TUGOP MUSLIM

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
============================= ============================== ============================
Page 78
MUNICIPALITY: TUNGAWAN, ZAMBOANGA DEL SUR

D.O. No. 55-97
BARANGAY: LIBERTAD (POBLACION) Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 80.00
CR 150.00
I 80.00
A3 2.00
A16 1.50
BARANGAY: BALURAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: BATUNGAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: CAYAMCAM
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: DATU TUMANGGONG

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
Page 79

D.O. No. 55-97
BARANGAY: GAYCON Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: LANGON
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: LINGUISAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: LITTLE MARCOS

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: LOBOC
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
Page 80

D.O. No. 55-97
BARANGAY: LOWER TUNGAWAN Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: LOOC-LABUAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: MALUNGON
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
A 1.50
BARANGAY: MASAO
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: SAN ISIDRO

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 10.00
A 1.50
Page 81

D.O. No. 55-97
BARANGAY: SAN PEDRO Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: SAN VICENTE

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: SANTO NINO

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: SISAY
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: TAGLIBAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
Page 82

D.O. No. 55-97
BARANGAY: TIGBANUANG Effectivity Date 1-Jan-98
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: TIGBUCAY
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 15.00
A 1.50
BARANGAY: TIGPALAY
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: TIMBABAUAN
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
BARANGAY: UPPER TUNGAWAN

------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
CLASSI- INITIAL
------------------------------------------------ --------------------------------------------------- ------------------------- ----------------------
ALL LOTS RR 20.00
A 2.00
============================ ============================== =============== =============
Page 83

OF ZONAL VALUATION OF REAL PROPERTIES
RDO NO. 93B ZAMBOANGA CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICUAR 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 BARANGAY, THE ZONAL VALUE PRESCRIBED FOR
THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE ADJACENT STREET/
SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRECRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

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

ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES
OF ZONAL VALUATION.
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND
THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND 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 84
4. AREAS FOR PRIOTIY 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.
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.

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.
============================ ============================== =============== =============

Page 85
Manila
Department Order No. 28-97

February 12,1997
SUBJECT: IMPLEMENTATION OF THE INITIAL ZONAL VALUES OF REAL PROPERTIES

IN ALL MUNICIPALITIES UNDER REVENUE DISTRICT OFFICE NO. 92
(PAGADIAN CITY), REVENUE REGION NO. 15 (ZAMBOANGA CITY) FOR
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 both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determine the zonal
values of real properties (initial) located in all municipalities under the jurisdiction of Revenue District Office
No. 92 (Pagadian City), Revenue Region No. 15 (Zamboanga City) after public hearing was conducted on
April 12, 1996 for the purpose. This Order is issued to implement the initial zonal values for land 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 values
of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as
basis for computing the internal revenue tax.
This Order shall take effect immediately.

(Signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
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 Purposes
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
APD Area for Priority
Development
AGRICULTURAL LANDS

RDO NO. 92 PAGADIAN CITY
PROVINCE: ZAMBOANGA DEL SUR
CITY/MUNICIPALITY: ALICIA
D.O. No. 28-97
BARANGAY: POBLACION Effectivity Date 07-14-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
STREET/SUBDIVISION VI C I N ITY FICATION ZV.SQ.M.
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS ALONG NATIONAL ROAD RR 90.00
CR 220.00
I 180.00
CR 200.00
I 150.00
A1 11.00
A2 5.00
A3 2.50
A4 6.00
A6 10.00
A14 3.50
A16 2.50
A19 6.00
A23 6.00
A35 7.50
A44 6.00
A48 6.00
A50 6.00
BARANGAY: ALL OTHER BARANGAY

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 50.00
A1 7.00
A2 3.00
A3 1.50
A4 4.00
A6 6.00
A14 2.00
A16 1.50
A19 4.00
A23 6.00
A35 6.00
A44 5.00
A48 4.00
A50 6.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: BUUG
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS ALONG NAT'L ROAD RR 200.00
CR 700.00
I 500.00
CR 400.00
I 300.00
A1 9.00
A2 4.00
A3 1.50
A4 4.00
A6 4.00
A14 1.50
A16 1.50
A19 1.50
A23 2.00
A35 5.00
A44 4.00
A48 1.50
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 40.00
A1 8.00
A2 4.00
A3 1.50
A4 3.00
A6 4.00
A14 1.50
A16 1.50
A19 1.50
A23 2.00
A35 5.00
A44 4.00
A48 1.50
A50 6.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: DIPLAHAN
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 150.00
I 150.00
CR 100.00
I 100.00
A1 8.00
A2 4.00
A3 2.50
A4 3.00
A14 2.00
A16 2.00
A19 2.00
A23 4.00
A35 4.00
A44 4.00
A48 2.00
A50 4.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 40.00
CR 50.00
I 50.00
A1 8.00
A2 4.00
A3 2.00
A4 3.00
A14 2.00
A16 2.00
A19 2.00
A23 4.00
A35 4.00
A44 4.00
A48 2.00
A50 4.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: IMELDA
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 500.00
I 500.00
CR 350.00
I 350.00
A1 10.00
A2 5.00
A3 2.50
A4 6.00
A14 3.50
A16 2.50
A19 6.00
A23 6.00
A35 7.50
A44 6.00
A48 6.00
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 50.00
CR 100.00
I 100.00
A1 9.00
A2 4.00
A3 2.00
A4 6.00
A14 2.50
A16 2.00
A19 5.00
A23 5.00
A35 6.50
A44 5.00
A48 5.00
A50 5.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: KABASALAN
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 500.00
I 500.00
CR 350.00
I 350.00
A1 11.00
A2 5.00
A3 2.50
A4 6.00
A6 10.00
A14 3.50
A16 2.50
A19 6.00
A23 6.00
A35 7.50
A44 6.00
A48 6.00
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 75.00
CR 100.00
I 100.00
A1 9.00
A2 4.00
A3 2.00
A4 6.00
A6 9.00
A14 2.50
A16 2.00
A19 5.00
A23 5.00
A35 6.50
A44 5.00
A48 5.00
A50 5.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: MABUHAY
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 70.00
I 70.00
CR 30.00
I 30.00
A1 6.00
A2 3.00
A3 1.50
A4 3.00
A6 4.00
A14 1.50
A16 1.50
A19 1.50
A23 3.00
A35 3.00
A44 3.00
A48 1.50
A50 3.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 20.00
CR 30.00
I 30.00
A1 5.00
A2 3.00
A3 1.00
A4 3.00
A6 4.00
A14 1.50
A16 1.00
A19 1.50
A23 3.00
A35 3.00
A44 3.00
A48 1.50
A50 3.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: MALANGAS
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 300.00
I 300.00
CR 200.00
I 200.00
A1 10.00
A2 4.00
A3 1.50
A4 4.00
A6 8.00
A14 3.50
A16 1.50
A19 3.50
A23 6.00
A35 7.50
A44 6.00
A48 6.00
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 50.00
A1 8.50
A2 4.00
A3 1.50
A4 3.00
A6 7.50
A14 2.50
A16 1.00
A19 5.00
A23 5.00
A35 6.50
A44 5.00
A48 5.00
A50 5.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: NAGA
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 200.00
I 200.00
CR 150.00
I 150.00
A1 8.00
A2 4.00
A3 2.00
A4 5.00
A6 6.00
A14 2.00
A16 2.00
A19 2.00
A23 5.00
A35 6.00
A44 5.00
A48 2.00
A50 5.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 50.00
I 50.00
A1 6.00
A2 4.00
A3 2.00
A4 5.00
A6 6.00
A14 2.00
A16 2.00
A19 2.00
A23 5.00
A35 6.00
A44 5.00
A48 1.50
A50 5.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: OLUTANGA
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 200.00
I 200.00
CR 100.00
I 100.00
A1 8.00
A2 4.00
A3 2.00
A4 4.00
A6 4.00
A14 2.00
A16 2.00
A18 4.00
A19 2.00
A23 4.00
A35 4.00
A44 4.00
A48 2.00
A50 4.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 50.00
A1 7.00
A2 4.00
A3 2.00
A4 4.00
A6 4.00
A14 2.00
A16 2.00
A18 4.00
A19 2.00
A23 4.00
A35 4.00
A44 4.00
A48 2.00
A50 4.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: PAYAO
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 200.00
I 200.00
CR 80.00
I 80.00
A1 9.00
A2 5.00
A3 2.00
A4 5.00
A6 7.50
A14 3.50
A16 2.00
A19 6.00
A23 6.00
A35 6.00
A44 6.00
A48 6.00
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 50.00
A1 8.00
A2 4.00
A3 2.00
A4 5.00
A6 7.00
A14 2.00
A16 2.00
A19 5.00
A23 6.00
A35 6.50
A44 6.00
A48 5.00
A50 6.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: SIAY
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 100.00
I 100.00
CR 80.00
I 80.00
A1 9.00
A2 4.00
A3 1.50
A4 4.00
A6 9.00
A14 3.50
A16 1.50
A19 3.00
A23 6.00
A35 6.00
A44 6.00
A48 3.00
A50 6.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 30.00
CR 50.00
I 50.00
A1 8.50
A2 4.00
A3 1.00
A4 4.00
A6 9.00
A14 2.00
A16 1.00
A19 3.00
A23 6.00
A35 6.50
A44 6.00
A48 3.00
A50 6.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
MUNICIPALITY: TALUSAN
D.O. No. 28-97
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CR 70.00
I 70.00
CR 30.00
I 30.00
A1 6.00
A2 3.00
A3 1.50
A4 3.00
A6 4.00
A14 1.50
A16 1.50
A18 4.00
A19 1.50
A23 3.00
A35 3.00
A44 3.00
A48 1.50
A50 3.00

-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
CLASSI- INITIAL
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
ALL LOTS RR 20.00
CR 30.00
I 30.00
A1 5.00
A2 3.00
A3 1.00
A4 3.00
A6 4.00
A14 1.50
A16 1.00
A18 4.00
A19 1.50
A23 3.00
A35 3.00
A44 3.00
A48 1.50
A50 3.00
-------------------------------------------- -------------------------------------------- -------------------------- ----------------------
OF ZONAL VALUATION OF REAL PROPERTIES
RDO NO. 92 - PAGADIAN CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICUAR 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 BARANGAY, THE ZONAL VALUE PRESCRIBED FOR
THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE ADJACENT STREET/
SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRECRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

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

ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.

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

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

AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT IS UTILIZED
FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT
AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA), ETC.
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.
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.

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.
============================ ============================ ================ ==============


RDO No. 93B - Zamboanga Sibugay ZONAL VALUES (Unupdated)

Uploaded by

Copyright:

Available Formats

RDO No. 93B - Zamboanga Sibugay ZONAL VALUES (Unupdated)

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

RDO No. 93B - Zamboanga Sibugay ZONAL VALUES (Unupdated)

Uploaded by

Copyright:

Available Formats

NOTICE

RDO NO. 93B - Zamboanga, Sibugay is composed of the following Municipalities.

Schedules of Zonal Values per Department Order (DO) -

55-97 Initial 1-Jan-98 5-Aug-10 Ipil , Roseller T. Lim,Titay, Tungawan

Alicia, Buug, Diplahan, Imelda, Kabasalan, Mabuhay,

, Payao, Siay and Talusan

Sheet 3 (DO 12-2010)

Sheet 1 (DO 28-97)

DEPARTMENT ORDER NO. 12-2010

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

TO : All Internal Revenue Officers and Others Concerned.

This order shall take effect immediately.

RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO

COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

RR - Residential Regular GL - Government Land

A1 Riceland Irrigated A26 Bamboo Land

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

BARANGAY: DONA JOSEFA

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

D.O. No. 12-2010

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

D.O. No. 12-2010

BARANGAY: LOWER TAWAY

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

D.O. No. 12-2010

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

D.O. No. 12-2010

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

MUNICIPALITY: IPIL, ZAMBOANGA SIBUGAY

BARANGAY: VETERANS VILLAGE

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

BARANGAY: NEW ANTIQUE

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

BARANGAY: PRESIDENT ROXAS

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

BARANGAY: SAN ANTONIO

BARANGAY: SAN FERNARDINO

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: ROSELLER T. LIM, ZAMBOANGA SIBUGAY

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

BARANGAY: BANGCO (GANGO)

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

BARANGAY: DALANGIN MUSLIM

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY

MUNICIPALITY: TITAY, ZAMBOANGA SIBUGAY