PROPOSED REAL PROPERTY TAX ORDINANCE “AN ORDINANCE ENACTING THE 2023 REVISED REAL PROPERTY TAX CODE FOR THE TAXING JURISDICTION OF THE CITY OF CEBU.” WHEREAS, Section 219 of the Local Government Code of 1981 provides that the Provincial, City, or Municipal Assessor shall undertake a general revision of real property assessments within two (2) years after the effectivity of this ordinance and every three (3) years thereafter, WHEREAS, the City of Cebu adheres to the mandate in Section 212 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, which provides as follows: “Section 212. Preparation of Schedule of Fair Market Values. - Before any general revision of property assessment is made pursuant to the provisions of this Title, there shall be prepared a schedule of fair market values by the provincial, city and municipal assessors of the municipalities within the Metropolitan Manila Area for the different classes of real property situated in their respective local government units for enactment by ordinance of the sanggunian concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the province, city or municipality concerned, or in the absence thereof, shall be posted in the provincial capitol, city or municipal hall and in two other conspicuous public places therein’; WHEREAS, the City Assessor of Cebu City was able to cary out the general revision of property assessments pursuant to the above provisions, the latest of which was in 2002 that took effect on January 1, 2003. However, the implementation was postponed to 2006; WHEREAS, the required revision of real property assessments every three (3) years as provided in the Local Government Code was due in the year 2006 and therefore there is a need to Conduct another general revision of property assessments and classifications in 2022, taxes of which shall acerue beginning October 1, 2023; WHEREAS, in order to comply with the provisions of the Local Government Code, there is a need to make major revisions and adjustments to the Real Property Tax Code forthe Taxing Jurisdiction of the City of Cebu and for other purposes to ensure the effective implementation of its provisions; and WHEREAS, the revisions andior adjustments would not only create a great impact on the revenue of the City of Cebu but shall also lead to the development and improvement of the city making the City of Cebu a globally competitive and smart city NOW THEREFORE, the Sangguniang Panlungsod of the City of Cebu, in a special session assembled, hereby ordains that Page I of 166CHAPTERI ARTICLE| TITLE Section 1. Title. - This ordinance shall be known as the 2023 Real Property Tax Code of the City of Cebu.” ARTICLE Il AUTHORITY, APPLICATION, AND SCOPE Section 2. Authority. - This ordinance is enacted pursuant to Section 132, Chapter |, Title |, Section 151, Article Ill, Chapter Il, Title |, and Section 232, Chapter IV, Title II, Book Il of Republic Act No. 7160, otherwise known as the Local Government Code of 1991. Section 3. Scope. - This ordinance shall govem the taxing and other revenue-raising powers of the City of Cebu. Section 4. Application or Coverage. - Subject to the provisions of pertinent laws in force or which may hereafter be promulgated, this ordinance shall apply and cover all real properties such as lands, whether residential, commercial, agricultural, industrial, minerat or timberland, buildings and structures, machineries, and perennial plants within the City of Cebu, ARTICLE Ill DEFINITIONS Section 5. Definition of Terms. - For the purpose of this Ordinance, the following terms shall mean: @. Accessory Building —is a building subordinate to a main building on the same lot and used for purposes customarily incidental to those of the main building, such as servant's quarter, garage, pump house, laundry house, etc. b. Accessoria or Row Houses — a house of not more than two (2) stories composed of a row of dwelling units entirely separated from one another party by a wall and with an independent entrance for each dweling unit. ©. Actual Use ~ refers to the purpose for which the property is principally or predominantly utlized by the person in possession thereof. d._Ad Valorem Tax — is a levy on real property determined on the basis of a fixed proportion of the value of the property. . Agricultural Land — is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland fishing and similar agricultural activites, and other agricultural activites, and is not classified as mineral, timber, residential, commercial, or industrial fan. . Appraisal - is the act or process of determining the value of the property as of a specific date for a specific purpose. g. Assessment — is the act or process of determining the value of the property or proportion thereof subject to tax, including discover, isting, classification, and appraisal of properties. h. Assessment Level - is the percentage applied to the fair market value to determine the taxable value of the property Page 2 of 166Assessment Value - is the fair market value of the real property muliplied by the assessment level. itis synonymous with the taxable value. Building — refers to all kinds of structures more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil Commercial Land — isthe land devoted principally for the object of profit ands not classified as agricultural, industrial, mineral, timber, or residential land, Commercial Condominium — is a building composed of individually owned units that are part of alarger mul-unit building with various owners and that shall be used for commercial purpose; the units of which are individually owned with right of sale. Depreciated Value ~ is the value remaining after deducting depreciation from the acquisition cost. Economic Life — is the estimated period over which it is anticipated that a machinery or ‘equipment may be profitably utilized. Fair Market Value — is the price at which a property may be sold by the seller who is not ‘compelled to sell and bought by the buyer who is not compelled to buy. Improvement —is a valuable addition made to a property or an amelioration in its condition, ‘amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty, or utility orto adapt it for new or further purposes. |. Industial Land - is land devoted principally to industrial activity as capita investment and is not classified as agricultural, commercial, timber, mineral, or residential land, Machinery - embraces machines, equipment, mechanical contrivances, instruments, appliances, or apparatus which may or may not be attached, permanently or temporal, to the real property. It includes the physical faciliies for production, installations, and appurtenant service faciliies, those which are mobile, sel: powered, or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs ofthe particular industry, business, or activity, and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial industrial, o agricultural purposes. Types of machinery which are of general purposeluse including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit uice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business, or activity shall not be considered within the definition of machinery under this rule, Residential machinery shall include machines, equipment, appliances, or apparatus permanently attached to residential land and improvement or those immovable by destination. Market Value — is the estimated amount for which a property should exchange on the date of valuation between a wiling buyer and a wiling seller in an arm's-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion. Mineral Lands - are lands in which minerals, metallic or non-metalic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials, Public Land — refers to land whose tte still remains with the government. Real Property — refers only to lands, buildings, and machinery which are intended by the ‘owner of the land or building for an industry or works which may be carried on in a building cr on a piece of land, and which tend directly to meet the needs of the said industry or works. Reassessment - is the assigning of new assessed values to property, particularly real estate, asa result of a general, partial, or individual reappraisal of the property. . Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. Replacement or Reproduction Cost - is the cost that would be incurred on the basis of ‘current prices in acquiring an equally desirable property, or the cost of reproducing a new Page 3 of 166replica of the property on the basis of the current prices with the same or closely similar materials. 2. Residents — refer to natural persons who have their habitual residence in the City of Cebu, wherein they exercise their civil rights and full their civic obligations and to juridical persons for which the law fixes their residence to be in the City of Cebu. Juridical persons are deemed residents of the City of Cebu if their legal representation is established, or their principal functions are exercised within the territorial jurisdiction of the City. 2a, Residential Land — is land principally devoted to habitation. bb. Residential Condominium — a building with one group of housing units where the homeowners own their individual unit space, and all the dwellings share ownership of common use areas, the units of which are individually owned with right of sale. cc, Schedule of Market Value —is an approved schedule of unit base market values for different classes of real property used by the provincial, city or municipal assessors as basis for the appraisal and assessment of real properties in their respective assessment tenitorial jurisdictions for real property taxation purposes. dd, Two-Family Dwelling — is a detached building designed for or occupied exclusively by two (2) families living independently of each other in their respective dwelling units. ee, Warehouses, Bodega, or Cold Storage — is a building mainly used for stocking, deposit, and storage. Words and phrases embodied in this ordinance not herein specifically defined shall have the ‘same definitions as found in Republic Act No. 7160 known as the Local Government Code of 1991. CHAPTER II ARTICLE IV REAL PROPERTY TAXES t IMPOSITIONS Section 6. Imposition of the Basic Real Property Tax. - There is hereby levied an annual ad valorem tax on the assessed value of real property such as lands, buildings, machinery, and other improvements afixed or attached to real property located inthe City of Cebu, atthe following rates: Class of Property Rates of Levy Residential 20% ‘Commercial 2.0% Industrial 20% Special 2.0% Provided, that newly constructed buildings with ten (10) storeys and above and those with five (5) to nine (9) storeys shall be taxed at fity percent (50%) and seventy-five (75%) of rates prescribed herein, respectively, for a period of three (3) years from the date of completion. Section 7. Additional Levy on Real Property Tax for the Special Education Fund (SEF). ~ There is hereby levied an annual tax of one percent (1%) on the assessed value of all real property situated within the territorial limits of the City of Cebu which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). Section 8. Interests on Unpaid Real Property Tax. - Failure to pay the real property tax or any other tax levied under this Article upon the expiration ofthe periods as provided in Section 17 shall subject the taxpayer to the payment of interest atthe rate of two percent (2%) per month on the unpaid Page 4 of 166amount or a fraction thereof until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. Section 9. Remedies for the Collection of Real Property Tax. ~ For the collection of the basic real property tax and the tax for the Special Education Fund (SEF), the city govemment shall avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial process. Section 10. City Government's Lien. - The basic real property tax and the additional tax for the Special Education Fund (SEF) levied under this Chapter shall constitute a lien on the property subject to tax, superior to all liens, charges, or encumbrances, in favor of any person irrespective of the ‘owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. W ASSESSMENTS: Section 11. Classes of Real Property for Assessment Purposes. ~ The power to classify lands is exercised by the Sangguniang Panlungsod by enacting a zoning ordinance. Section 12. Special Classes of Real Property. ~ All ands, buildings, and other improvements thereon actually, directly, and exclusively used for hospitals, cultural, or scientific purposes, and those ‘owned and used by local water districts, and government-owned and controlled corporations rendering essential public services in the supply and distribution of water andlor generation and transmission of electric power shall be classified as special. Section 13, Actual Use of Real Property as Basis for Assessment. ~ Real property shall be classified, valued, and assessed on the basis ofits actual use regardless of where its located, whoever: owns it, and whoever uses it. Section 14, Assessment Level, - The assessment levels to be applied to the current fair market value of real property to determine its assessed value shall be as follows: a, Lands: Class ‘Assessment Levels Residential 2% Commercial 10% Industrial 10% Agricultural 45% Special 10% b. Buildings and Other Structures: 1. Residential Fair Market Value ‘Assessment Levels Over Not Over 175,000 0% 175,000, 300,000 2% 300,000 500,000 12% 500,000 750,000 16% 750,000 1,000,000, 20% 7,000,000 2,000,000 25% 2,000,000 5,000,000 27% Page 5 of 1665,000,000, 10,000,000 30% 10/000,000 up. 32% 2. Commercial and industrial Fair Market Value ‘Assessment Levels Over Not Over 300,000 20% 300,000 500,000 25% 500,000 750,000 30% 750,000 7,000,000 35% 7,000,000 up 35% 3. Agricultural Fair Market Value ‘Assessment Levels Over Not Over 300,000 0% 300,000, 500,000 25% 500,000 750,000 30% 750,000 up 35% 4, Machinery Class ‘Assessment Levels Residential 50% Commercialindustral 80% ‘Agricultural 40% 5. On Special Classification - Buildings and Machinery Actual Use ‘Assessment Levels Cultural 10% Scientific 10% Hospital 10% Local Water District 10% Government-Owned or Controlled 10% Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. Section 15, Exemptions from Real Property Tax.~ The following are exempted from payment of real property tax: a, All real property that are owned by the Republic of the Philippines or any of its political subdivisions, except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b. Allcharitable institutions, churches, personages, or convents appurtenant thereto including mosques, non-profit or religious cemeteries, and all lands, buildings, and improvements which are actually, directly, and exclusively used for religious, charitable, or educational purposes; Page 6 of 166¢.Allmachinery and equipment that are actualy, directly, and exclusively used by local water districts and govemment-owned and controlled corporations engaged in the supply and distribution of water andlor generation and transmission of electric power; 4, All real property that are owned by duly registered cooperatives as provided under RA 6938; and €. All machinery and equipment that are exclusively used for pollution control and environmental protection. Section 16. Withdrawal of Tax Exemption. ~ Except as provided herein, and pursuant to Section 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government ‘owned and controled corporations are hereby withdrawn effective October 1, 2023. Section 17. Time of Payment. - The real property tax herein levied together with the addtional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first (1%) day of January. The same may, however, at the discretion of the taxpayer, be paid without interestpenalty in four (4) equal installments: the first installment is on or before March 31; the second installment is on or before June 30; the third installment is on or before September 30; and the last installment is on or before December 31 Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years’ delinquencies, interests, and penalties if any. And only after said delinquencies are settled, tax payments may be credited forthe current period. Section 18. Tax Discount for Prompt or Advance Payment. ~ If the basic real property tax and additional SEF tax are paid in full on or before December 31 of the preceding year, the taxpayer shall be entitled to a fifteen percent (15%) discount. Provided, however, that if both the basic real property tax and SEF tax are paid in accordance with the installment schedule provided in Section 17 ofthis Article, the taxpayer shall be entitled to a discount of fiteen percent (15%). Provided further, that such discounts shall only be granted to properties without any delinquency. Provided, furthermore, that payment ofthe basic real property tax or the SEF tax only or in default or delay in the payment of any quarterly instalment, shall not entile the taxpayer to any discount provided herein. Provided, finaly, that the computation of interest, in case of default, shall be reckoned from the date of accrual of the tax. Section 19. Collection and Distribution of Proceeds. - The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibilty ofthe City Treasurer. The proceeds of the basic real property tax, including interests thereon and proceeds from the use, lease oF disposition, sale or redemption of property acquired at a public auction, and fity percent (60%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: a. City Share ~ Seventy percent (70%) shall accrue to the General Fund of the City of Cebu; and b. Barangay Share - Thirty percent (30%) shall be distributed among the component barangays of the city in the following manner: i. Fifty percent (50%) share shall accrue to the barangay where the propery is located. ii, Fifty percent (50%) share shall accrue and divided equally among the component barangays. Page 7 of 166The share ofthe barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (6) days after the end of each quarter without need of any further action, and shall not be subject fo any lien or holdback for whatever purpose, subject fo such rules as may be prescribed by the Commission on Audit (COA) for this purpose ‘The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, faclities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the City School Board. Section 20. Appraisal of Real Property. - All real property, whether taxable or exempt, shall be appraised at the current and fair market vaiue prevailing inthe City in accordance with the rules and regulations promulgated by the Department of Finance for classification, appraisal, and assessment of real property pursuant to the provisions of the Local Government Code. Section 21, Declaration of Real Property by the Owner or Administrator. - It shall be the duty ofall persons, natural or juridical, owning or administering real property, including the improvements therein, within the City of Cebu or their authorized representative, to prepare, or cause to be prepared, and file with the City Assessor a sworn statement declaring the value of their property, whether previously deciared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property suficientin detail to enable the City Assessor or his deputy to identify the same for assessment Purposes. The swom declaration of real property herein referred to shall be fled with the City Assessor once every three (3) years during the period from January 1 to June 30 commencing with the year 2024, Section 22. Duty of the Person Acquiring Real Property or Making Improvements Thereon. - (a) I shall be the duty of any person or his authorized representative, acquiing at any time real property situated inthe City or making any improvement of real property, to prepare, or cause to be prepared, and fle with the City Assessor, a swom statement declaring the true value of the subject property within sity (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier (0) nthe case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, the property owners or their authorized representatives shall likewise file a sswom declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2) the date of completion or ‘occupancy of the newly constructed house, building, or improvement whichever comes eartier; and 3) the date of completion or occupancy of any existing house, building, or other real property, whichever comes eatier. (¢) In the case of machinery, the sixty-day (60) period for fling the required swom declaration of property values shall commence on the date of installation thereof as determined by the City Assessor, For this purpose, the City Assessor may secure a certification from the Building Oficial or Engineer or other appropriate oficial stationed in the City. Section 23. Declaration of Real Property by the Assessor. - When any person, natural or juridical, by whom real property is required to be deciared under this ordinance, refuses or fils for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner if known, or against an unknown owner, as the case may be, and shall assess the property for taxation purposes in accordance with this Tile. No oath shall be required for a declaration thus made by the City Assessor. Page 8 of 166Section 24. Listing of Real Property in the Assessment Rolls. — (a) There shall be prepared ‘and maintained by the City Assessor an assessment roll wherein there shall be listed all real property, whether taxable or exempt, within the terttorial jurisdiction of the City of Cebu. Real property shall be listed, valued, and assessed in the name of the owner or administrator or anyone having legal interest thereof. (0) The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or ofthe heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued, and assessed in the name of one of more co-owners; Provided, however, that such heir, devisee, or co-owner shal be liable severally and proportionately for all obligations imposed by this Title and the payment of real property with respect to the undivided property (c) The real property of a corporation, partnership, or association shall be listed, valued, and assessed in the same manner as that of an individual (4) Real property owned by the Republic of the Philippines, its instrumentaliies, and poltical subdivisions, the beneficial use ofithas been granted, for consideration or otherwise, to a taxable person shall be listed, valued, and assessed in the name of the possessor, grantee, or the public entity if such property has been acquired or held for resale or lease. Section 25. Proof of Exemption of Real Property from Taxation. ~ Every person by ot for whom real property is declared, who shall claim tax exemption for such property shall fle with the City ‘Assessor within thity (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, tile of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications, mortgage deeds and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment rol. However, i the property shall be proven to be exempt, the same shall be dropped from the assessment rol. Section 26, Real Property Identification System. - All declarations of real property shall be filed in a uniform classification system to be established by the City Assessor. Section 27. Notification of Transfer of Real Property Ownership. —(a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, and the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owner shall ikewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner stil owns property other than the property alienated, he shal, within the prescribed sixty-day (60) period, fle with the City Assessor, an amended sworn declaration ofthe true value of the properties he retains in accordance with the provisions of Sections 22 and 23 of this ordinance. (6) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of One thousand pesos (P1,000.00) but not more than Five thousand pesos (PS,000.00), or imprisonment of not more than one (1) month in case of wilful neglect, or both at the discretion of the Court Section 28, Duty of Register of Deeds to Apprise the Assessor of Real Property Listed in Registry. - (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for purposes of taxation, the Register of Deeds shall prepare and submit to the City Assessor within six (6) months from the date of the effectivity ofthe Local Government Code Page 9 of 166(anuary 1, 1992) and every year thereafter, an abstract of his registry which includes brief but sufcient description ofthe real properties entered therein, ther present owners, and the dates oftheir most recent transfer or alienation accompanied by copies of the coresponding deeds of sale, donation or partition, or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certfication shall be a valid cause for the Register of Deeds to refuse the registration of the documents. (c) The Register of Deeds and Notaries Public shall fumish the City Assessor with copies ofall contracts seling, transferring, or otherwise conveying, leasing, or mortgaging real propery registered by, or acknowledged before them, within (30) days from the date of registration or acknowledgment. Section 29, Duty of Official Issuing Building Permit or Certification of Registration of Machinery to Transmit Copy to Assessor. - (a) Any public offical or employee who may now of hereafter be required by aw or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, ora certificate of registration for ‘any machinery, including machines, mechanical contrivances, and apparatus attached or afixed on land or to another real property, shall transmit a copy of such permit or certificate within tity (30) days ofits issuance. (b) Within the same period stated above, any oficial referred to inthe preceding paragraph shall likewise furnish the City Assessor with copies ofthe building floor plans and/or certificates of registration oF installation of other machinery which may not be permanently or temporarily attached to land or another real property but fling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF). Section 30. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. ~ It shall be the duty ofall geodetic engineers, public or private, to furnish free of charge tothe City Assessor with ‘a white or blueprint copy of each of all approved original or subdivision plans or maps of surveys executed by them within thity (30) days from the receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. ‘SCHEDULE OF FAIR MARKET VALUES Section 31. Preparation of Schedule of Fair Market Values. - Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be a prepared ‘Schedule of Fair Market Values by the City Assessor for different classes of real property situated in the City for the enactment of a separate ordinance by the Sangguniang Panlungsod. The Schedule of Fair Market Values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City Hall and in two other conspicuous public places therein, In the preparation of the Schedule of Fair Market Values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance, (DOF), Page 10 of 166Section 32. Schedule of Fair Market Values. - The following Schedule of Fair Market Values for land is hereby prescribed as the basis for the classification, appraisal, and assessments of all residential, commercial, and industrial lands within the teritorial jurisdiction of the City of Cebu in connection with the 2024 general revision of real property assessments. This schedule fr lands shall be controling, except where the property to be valued isnot in a kind as classified under this schedule. Such real property shall be valued at their current and fair market value independently, ‘SCHEDULE OF BASE UNIT MARKET VALUES FOR RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL LANDS DISTRICT 4 Proposed ‘SUB- 2003 SMV ‘SMV CLASS (CRITERIA) BARANGAY ADLAWON (01) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 1,500.00] R18 PROPER SITIO PALING 650.00 1,500.00} R18 SITIO TAGAYTAY 650.00 1,500.00} R18 SITIO PROPER ADLAWON ROAD. 650.00 1,500.00] R18 ALL OTHER RESIDENTIAL AREAS 650.00 1,500.00] R18 ALL OTHER RESIDENTIAL AREAS - INTERIOR 650.00 1,000.00 Rig ALL EXISTING SOCIALIZED HOUSING 650.00 2,500.00] R16 SUBDIVISIONS ALL EXISTING COMMERCIAL AREAS 650.00 3,000.00} C18 OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003 SMV | Proposed SUB- SMV CLASS (CRITERIA) BARANGAY AGSUNGOT (02) ROAD TO ALCOVER RESIDENCE 650.00 1,000.00 RI9 ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 1,000.00} R19 PROPER Page 11 of 166SITIO HUBAO RD. (ROAD TO GUBA) 650.00 1,000.00] R19 SITIO BINALIW 3 ROAD - SITIO AGPASAN 650.00 1,000.00] R19 ROAD SITIO HUBAO ROAD 650,00 1,000.00) R19 (ROAD TO BRGY. PROPER) SITIO AGNAWE ROAD 650.00 1,000.00} R19 UPPER AGSUNGOT 650.00 1,000.00} R19 SITIO LINTUWANG ROAD 650.00 1,000.00} R19 SITIO LUTON ROAD 650.00 1,000.00} R19 SITIO LUTON ROAD - AGPASAN ROAD 650.00 1,000.00} R19 ALL OTHER RESIDENTIAL AREAS 650.00 1,000.00] R19 ALL OTHER RESIDENTIAL AREAS ~ INTERIOR 650.00 800.00} R20 ALL EXISTING SOCIALIZED HOUSING 650.00 4,000.00} R13 SUBDIVISIONS. ALL EXISTING COMMERCIAL AREAS 650.00 3,000.00] C18 OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 4 2003 SMV | PROPOSED ‘SUB- ‘SMV CLASS (CRITERIA) BARANGAY BINALIW (03) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 3,000.00 R15 PROPER SITIO BINALIW IL 1,000.00 3,000.00} R15 SITIO BINALIW | BINALIW Ill ROAD 1,000.00 3,000.00} R15 GOLDEN HAVEN MEMORIAL PARK 1,000.00 50,000.00} M1 MAC-V SUBDIVISION 1,000.00 7,500.00} R10 Page 12 of 166ARMVILLE SUBDIVISION 1,000.00 7,500.00 R10 ‘SAN LORENZO SUBDIVISION 2,800.00 7,500.00 R10 WOODLAND SUBDIVISION 1,000.00 7,500.00 R10 PARADISE HILL SUBDIVISION 1,000.00 7,500.00 R10 ‘ANNVILLE SOCIALIZED HOUSING 1,000.00 3,500.00] Id ALAZON SOCIALIZED HOUSING 1,000.00 3,500.00] R14 STA. ANA/SPRING VALLEY SOCIALIZED 1,000.00 3,500.00 Rid HOUSING ALL OTHER EXISTING SUBDIVISIONS 2,800.00 7,500.00 R10 ALL OTHER EXISTING SOCIALIZED HOUSING 1,300.00 3,500.00 Ra ‘SUBDIVISIONS ALL OTHER RESIDENTIAL AREAS - ALONG 1,000.00 2,000.00 RI7 OTHER STREETSIUNNAMED ROAD ALL OTHER RESIDENTIAL AREAS - INTERIOR, 1,000.00 1,500.00 RIB ALL OTHER STREET 4,000.00 3,000.00] ct EXISTING COMMERCIAL AREAS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003 SMV | PROPOSED ‘SUB- SMV CLASS (CRITERIA) BARANGAY BUDLA-AN (04) BUDLAAN ROAD TO BARANGAY PROPER 1,000.00 2,000.00] R17 ROAD TO BUDLAAN (ELEMENTARY SCHOOL: 600.00 2,000.00 RI7 FROM BOUNDARY BARANGAY) FROM SITIO TAC-AN TO BUDLAAN 600.00 2,500.00 R16 ELEMENTARY SCHOOL ROAD TO BUDLAAN ELEMENTARY SCHOOL: 600.00 2,000.00 RIT FROM BRGY. BOUNDARY ‘SITIO KANGMAYA 600.00 2,500.00 RIG Page 13 of 166GAWAD KALINGA, 600.00 2,000.00} R17 SITIO BAUGO 600.00 2,000.00] R17 SITIO TAC-AN (TO BUDLAAN ELEMENTARY 600.00 2,000.00} R17 SCHOOL) MARIA LUISA ESTATE PARK SUBDIVISION - 2,500.00 36,000.00} SC HIGHLAND MARIA LUISA ESTATE PARK SUBDIVISION - 2,500.00 33,000.00} SC MIDLAND: MARIA LUISA ESTATE PARK SUBDIVISION ~ 2,500.00 30,000.00} SC CLIFF ESTELLE WOOD SUBDIVISION 2,500.00 7,500.00 R10 ALL OTHER EXISTING SOCIALIZED HOUSING 1,400.00 4,000.00) R13 ‘SUBDIVISIONS ALL OTHER EXISTING SUBDIVISIONS. 2,500.00 7,500.00} R10 ALL OTHER RESIDENTIAL AREAS 600.00 2,000.00} R17 ALL OTHER STREET 1,200.00 3,000.00} C18 EXISTING COMMERCIAL AREAS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003 SMV | PROPOSED ‘SUB- ‘SMV CLASS (CRITERIA) BARANGAY CAMBINOCOT (05) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 1,000.00} R19 PROPER ‘SITIO PUROK 5 ROAD 600.00 1,000.00 RI9 ALL EXISTING SOCIALIZED HOUSING 650.00 4,000.00) R13 SUBDIVISION ALL OTHER RESIDENTIAL AREAS 650.00 1,000.00] R19 ALL OTHER RESIDENTIAL AREAS - INTERIOR 650.00 800.00} R20 ALL EXISTING COMMERCIAL AREAS 650.00 1,500.00} C20 Page 14 of 166OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003 SMV | PROPOSED | SUB. suv CLASS BARANGAY GUBA (06) (CRITERIA) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 2,000.00] R17 PROPER SITIO BANGKAL 600.00 2,000.00] R17 ALL EXISTING SOCIALIZED HOUSING 650.00 4,000.00] R13 SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 650.00 1,500.00] R18 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS — INTERIOR 650.00 4,000.00] R19 ALL EXISTING COMMERCIAL AREAS 650.00 3,000.0] c18 OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 4 2003. SMV | PROPOSED | SUB. SMV CLASS (CRITERIA) BARANGAY LUSARAN (07) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 1,500.00] R18 PROPER PROPER LUSARAN ROAD 650.00 1,500.00] R18 ALL EXISTING SOCIALIZED HOUSING SUBD. 650.00 4,000.00] R13 ‘ALL OTHER STREET UNNAMED ROAD 650.00 1,500.00] R18 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS - INTERIOR 650.00 4,000.00] R19 ALL OTHER STREET 650,00 3,000.00] C18 EXISTING COMMERCIAL AREAS Page 15 of 166OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 4 2003. SMV | PROPOSED | SUB- SMV CLASS (CRITERIA) BARANGAY MABINI (08) : : ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 2,000.00] R17 PROPER MABINI PROPER ROAD 650.00 2,000.00} R17 ALL EXISTING SOCIALIZED HOUSING SUBD. 700.00 4,000.00} R13 ALL OTHER STREET / UNNAMED ROAD 650,00 2,000.0] R17 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS — INTERIOR 650.00 1,500.00] R18 ALL OTHER STREET / UNNAMED ROAD 650.00 3,000.00] c18 EXISTING COMMERCIAL AREAS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003smv | PROPOSED | SUB. SMV CLASS (CRITERIA) BARANGAY MALUBOG (09) ‘ALMEDRAS STREET (SITIO TINGUB 1,200.00 3,500.00[ R14 BARANGAY BABAG) KAN IRAG SPORTS COMPLEX 700.00 500000 R12 TOPS 700.00 500000] C16 MALUBOG PROPER 700.00 3,000.00] RIS FROM BARANGAY ROAD TO SERENITY 700.00 3,000.00] RIS CVD TO AYALA HEIGHTS 700.00 3,000.00] R15 Page 16 of 166ALL RESIDENTIAL AREAS WITHIN BARANGAY 650,00 3,000.00] R15 PROPER SITIO UPPER MALUBOG ROAD 700.00 3,000.00) R15 SITIO TINGUB-BRGY BABAG 700.00 3,000.00) R15 E OSMENA SR. AVENUE (SITIO TINGUB, 500.00 3,500.00] R14 BARANGAY BUSAY) ALL EXISTING SOCIALIZED HOUSING 700.00 3,500.00] R14 SUBDIVISIONS ALL OTHER EXISTING SUBDIVISIONS 1,200.00 8,000.00] Ro ALL OTHER STREET / UNNAMED ROAD 4,000.00 3,000.00] R15 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS - INTERIOR 700.00 1,500.00} R18 ALL OTHER STREET / UNNAMED ROAD 1,200.00 4,000.00) C17 EXISTING COMMERCIAL AREAS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 1 2003SMV | PROPOSED | SUB- ‘SMV CLASS (CRITERIA) BARANGAY PARIL (10) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 1,500.00} R18 PROPER ALL EXISTING SOCIALIZED HOUSING 1,000.00 4,000.00) R13 SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD. 1,000.00 1,500.00 R18 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS - INTERIOR 650.00 800.00} R20 ALL OTHER STREET / UNNAMED ROAD 1,200.00 3,000.00} C18 EXISTING COMMERCIAL AREAS OTHERS - REFER TO AGRICULTURAL VALUATION Page 17 of 166DISTRICT 1 2003 smv | PROPOSED | SUB. SMV CLASS (CRITERIA) BARANGAY PIT-OS (11) PIT-OS PROPER 1300.00 6,000.00] C15 PIT-OS PROPER: FROM BOUNDARY OF BRGY. | 1,300.00 5,000.00] R12 BACAYAN PIT-OS PROPER: WITHIN ROAD JUNCTION - 1,300.00 4,000.00} R13 SITIO CABANGAHAN PIT-OS PROPER: JUNCTION - SITIO 1,300.00 4,000.00] R13 CABANGAHAN, BRGY. BINALIW SITIO CABANGAHAN (WITHIN JUNCTION P 1,300.00 5,000.00] R12 LUPA) ‘ALL RESIDENTIAL LOTS WITHIN JUNCTION 900.00 5,000.00 R12 ROADS TO SITIO. KABANGAHAN , BRGY. BINALIW AND PULANG- 900.00 5,000.00} R12 BATO FROM NEAR JUNCTION OF ROAD TO SITIO 900.00 5,000.00] R12 KABANGAHAN BRGY. BINALIW AND PULANG-BATO TO 900.00 5,000.00] R12 GERENIA AND PULANG-BATO AGRO MARCO DEV. CORP. 2,500.00 5,000.00] R12 KAHAYAHAY SUBD. PHASE 1 -SOCIALIZED 2,000.00 8,000.00] RO MIRAMONTE SUBDIVISION 2,500.00 12,000.00 R6 BETTANY SUBDIVISION (NOW CEMETERY) 2,600.00} 10,000.00] M3 VILLA DEL RIO - II SUBD. 2,500.00} 13,000.00] 5 METROPOLIS SUBD. 2,500.00] 13,000.00] RS LIGAYA TOWNHOMES 2500.00{ 10,000.00) R7 URBANVILLE SUBD. 2,500.00 600000] RI RIVERDALE SUBDIVISION 2,500.00] 13,000.00] RS PRIVEYA HILLS SUBDIVISION BACAYAN 2,500.00} 20,000.00] R3 Page 18 of 16688 SUMMERBRIDGE SUBDIVISION 2,500.00] 13,000.00] R5 STA. LUISA HOMES 2500.00 13,000.00] RS RIVERSIDE VILLAGE 2500.00 13,000.00] RS UPPER SITE HOMEOWNER ASSOCIATION 2,500.00 6,000.00] tt ‘SUNNYMEDE SUBDIVISION 2,500.00 13,000.00] RS LESSANORA TALAMBAN SUBD CAMELLA 2,500.00] 13,000.00 ALL OTHER EXISTING SUBDIVISIONS 2,500.00} 13,000.00 ALL OTHER EXISTING SOCIALIZED HOUSING | — 2,500.00 8,000.00] RO SUBDIVISIONS PIT-OS PULANGBATO ROAD 2,500.00 5,000.00} R12 PIT-OS ROAD 2,500.00 500000} R12 SITIO TAPUKO ROAD 2,500.00 5,000.00] R12 ALL OTHER STREET / UNNAMED ROAD 2,500.00 5,000.00} R12 ALL OTHER RESIDENTIAL AREAS 2,500.00 5,000.00) R12 ALL OTHER RESIDENTIAL AREAS - INTERIOR | 2,500.00 4,000.00} R13 DISTRICT 4 2003. SMV | PROPOSED | SUB- SMV CLASS (CRITERIA) BARANGAY PULANGBATO (12) ALL RESIDENTIAL AREAS WITHIN BARANGAY | — 1,400.00 2,000.00} R17 PROPER, BOUNDARY SAN JOSE, PULANG BATO 900.00 2,000.0] R17 SITIO AROMA ROAD 2,500.00 2,000.00] R17 PULANGBATO ROAD 2,500.00 2,000.00] R17 Page 19 of 166SITIO BURGOS ROAD 4,400.00 2,000.00} R17 SITIO CANDARONG ROAD 1,400.00 2,000.00} R17 SITIO DITA 1,400.00 2,000.00} R17 ALL OTHER STREET / UNNAMED ROAD 1,400.00 2,00000] R17 ALL RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS - INTERIOR 900.00 1,500.00] R18 ALL EXISTING COMMERCIAL AREAS WITHIN 4,400.00 500000] C16 BARANGAY PROPER STA. LUCIA SUBDIVISION 1,500.00] 12,000.00 GREEN WOODS SUBDIVISION 2,500.00] 13,000.00 METROPOLIS SUBDIVISION 2,500.00] 15,000.00] R4 MIRAMONTE SUBDIVISION 2,500.00} 12,000.00] 6 LESSANDRA TALAMBAN SUBDIVISION 2,500.00} 13,000.00] 5 RIVERDALE SUBDIVISION 2,500.00 13,000.00] RS CLEAR WATER RESIDENCES (RED BARK 2500.00] 13,000.00) RS TREASURES DEV. CORP,) RED STONE VILLAGE (AGRO MARCO DEV. 2500.00 13,000.00] R5 CORP.) ALL OTHER EXISTING SOCIALIZED HOUSING 1,400.00 8,000.00] 9 SUBDIVISIONS ALL OTHER EXISTING SUBDIVISIONS 1,500.00] 13,0000) RS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 4 2003 SMV | PROPOSED | SUB- SMV CLASS (CRITERIA) BARANGAY SIRAO (13) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 200000] R17 PROPER Page 20 of 166SITIO TAWAGAN II ROAD 650.00 2,000.00} R17 CEBU GOLF & POLO CLUB 650.00 2,500.00} R16 KAN-IRAG PARK (KANG IRAG PARK) 650.00 3,000.00] R15 ALL EXISTING SOCIALIZED HOUSING 4,200.00 4,000.00] R13 SUBDIVISIONS ALL OTHER RESIDENTIAL AREAS. 4,000.00 2,000.00} R17 ALL OTHER RESIDENTIAL AREAS - INTERIOR | — 1,000.00 1,500.00] R18 ALL EXISTING RECREATIONAL AREAS 650,00 3,000.00} C18 ALL EXISTING RECREATIONAL AREAS — 700.00 2,000.00] C19 INTERIOR ALL EXISTING COMMERCIAL AREAS WITHIN 650.00 3,000.00} C18 BARANGAY PROPER OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 4 2003 SMV | PROPOSED | SUB. smv CLASS (CRITERIA) BARANGAY TAPTAP (14) ALL RESIDENTIAL AREAS WITHIN BARANGAY 650.00 3,500.00] R14 PROPER FROM CREMDEC TO TAPTAP ELEMENTARY 650.00 3500.00] R14 SCHOOL TAPTAP SISTER CITY 650.00 360000] R14 ALL OTHER STREET / UNNAMED ROAD 4,200.00 3,000.00] R15 RESIDENTIAL AREAS ALL OTHER RESIDENTIAL AREAS- INTERIOR | 1,000.00 2,000.00] R17 ALL OTHER STREET / UNNAMED ROAD 4,200.00 4,000.00} C17 EXISTING COMMERCIAL AREAS ALL EXISTING SOCIALIZED HOUSING 1,300.00 4,000.00] R13 ‘SUBDIVISIONS OTHERS - REFER TO AGRICULTURAL VALUATION Page 21 of 166DISTRICT 2 2003 SMV | PROPOSED ‘SUB- ‘SMV CLASS (CRITERIA) BARANGAY BACAYAN (15) : _ FROM TIGBA-O BRIDGE TO BOUNDARY OF 4,600.00 10,000.00] R7 BRGY. PIT-OS BACAYAN ROAD 1,500.00 10,000.00} R7 ALONG PROVINCIAL ROAD 1,500.00 10,000.00} 7 ‘ALL OTHER STREET / UNNAMED ROAD 1,200.00 8,000.00] RQ RESIDENTIAL AREAS ROAD TO HIDDEN VIEW & JOSEVILLE: 1,500.00 8,000.00 RO ‘SUBDIVISION HIDDEN VIEW SUBDIVISION | 1,500.00 8,000.00) RQ HIDDEN VIEW SUBDIVISION 1 1,500.00 8,000.00) RQ JOYVILLE SUBDIVISION 1,500.00 9,000.00 ROAD TO HIDDEN VIEW & JOYVILLE 1,500.00 8,000.00 ‘SUBDIVISION JOSEVILLE SUBDIVISION 1,500.00 9,000.00 VILLA DEL RIO SUBDIVISION 2,000.00 12,000.00 LIGAYA HOMES SUBDIVISION 2,000.00 10,000.00 R7 VILLA LEYSON SUBDIVISION 1,500.00 9,000.00] 8 PRISTINA NORTH SUBDIVISION 2,800.00 30,000.00] RS PRIVEYA HILLS, 2,800.00 30,000.00] RS ‘ADERAN VILLAGE (ANDREWS) 2,800.00 8,000.00 GREAT PLAIN SUBDIVISION 2,800.00 8,000.00, DECA HOMES 1,600.00 10,000.00 R7 ASGROW SUBDIVISION 2,800.00 8,000.00) RO Page 22 of 166ASGROW COUNTRY ESTATE 2,800.00 8,000.00} RO PEEBLE CREST 2,800.00 8,000.00} RO SAINT VILLE 2,800.00 8,000.00} RO ALL OTHER EXISTING SUBDIVISIONS 2,800.00 15,000.00] 4 ALL OTHER EXISTING SOCIALIZED HOUSING 41,600.00 6,000.00] R11 SUBDIVISIONS ALL OTHER EXISTING LOW-COST 1,500.00 8,000.00] RO SUBDIVISIONS OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 2 2003 SMV | PROPOSED | SUB- SMV CLASS (CRITERIA) BARANGAY BANILAD (16) GOV. M. CUENCO AVE. 4,000.00 70,000.00] C6 (MAHIGA - UNIVERSITY OF SAN CARLOS) AS. FORTUNA STREET 6,200.00 70,000.00] CB (FORMERLY A, BONIFACIO STREET) (GOV. CUENCO AVENUE) ‘SULPICIO COMPOUND. 7,500.00 25,000.00 R2 HOLY FAMILY VILLAGE (NEAR STO. NINO) 3,900.00 25,000.00] R2 HOLY FAMILY VILLAGE (NEAR EL DORADO) 3,900.00 25,000.00] R2 ‘STO NINO VILLAGE 4,000.00 30,000.00 Rt DONA RITA VILLAGE 4,000.00 30,000.00} Rt EL DORADO - | VILLAGE 4,000.00 25,000.00] R2 GREEN PLAINS SUBDIVISION 4,000.00 20,000.00] 3 ‘MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00 sc PASEO EMILIO Page 23 of 166MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00] sc PASEO EULALIA MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00] sc PASEO ANNABELLE MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00] sc PASEO LUIS MARIA LUISA ESTATE PARK-PHASE |: 4,000.00 40,000.00] sc PASEO EMILIO MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00 sc PASEO LUCY MARIA LUISA ESTATE PARK-PHASE | : 4,000.00, 40,000.00] SC PASEO ANNABELLE MARIA LUISA ESTATE PARK-PHASE | : 4,000.00 40,000.00 sc PASEO MARIA MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00} Sc PASEO MELISSA MARIA LUISA ESTATE PARK-PHASE |: 4,000.00 40,000.00] sc PASEO JOHN MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00] SC PASEO MIGUEL MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00) SC PASEO ANANIAL. MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00] SC PASEO ROSEBUD MARIA LUISA ESTATE PARK-PHASE II: 4,000.00 40,000.00] SC PASEO MARIANO. MARIA LUISA ESTATE PARK-PHASE Il: 4,000.00 40,000.00) SC PASEO ESTEFA MARIA LUISA ESTATE PARK-PARK-PHASE II 4,000.00 40,000.00} sc STEPHANY Page 24 of 166MARIA LUISA ESTATE PARK-PHASE | 4,000.00 40,000.00 SC PASEO DON SERGIO MARIA LUISA ESTATE PARK-PARK-PHASE II 4,000.00 40,000.00) SC MARIA LUISA ESTATE PARK-PARK-PHASE I 4,000.00 40,000.00] SC MARIA LUISA ESTATE PARK-PARK-PHASE IV 4,000.00 40,000.00) sc MARIA LUISA ESTATE PARK-PARK-PHASE V 4,000.00 40,000.00 SC MARIA LUISA ESTATE PARK-PARK-PHASE VI 4,000.00 40,000.00) SC MARIA LUISA ESTATE PARK-PARK-PHASE VIL 4,000.00 40,000.00) sc MARIA LUISA ESTATE PARK-PARK-PHASE Vill | 4,000.00 36,000.00} SC - HILLTOP ~ VALLEY 4,000.00 33,000.00} SC + CLIFF 4,000.00 30,000.00 sc MARIA LUISA ESTATE PARK-PARK-PHASE IX 4,000.00 35,000.00 sc ~HILLTOP - VALLEY 4,000.00 33,000.00] SC MARIA LUISA ESTATE PARK-PARK-PHASE X 4,000.00 35,000.00] SC - HILLTOP - VALLEY 4,000.00 33,000.00] SC MARIA LUISA ESTATE PARK-PARK-PHASE XI 4,000.00 33,000.00 sc - VALLEY - CLIFF 4,000.00 30,000.00} sc ROAD TO MARIA LUISA ESTATE PARK - MAIN 7,000.00 40,000.00) C9 ROAD ROAD TO MARIA LUISA ESTATE PARK - 7,000.00 30,000.00) RI INTERIOR Page 25 of 166ALL OTHER EXISTING SUBDIVISIONS. 2,800.00 20,000.00 ALL OTHER EXISTING LOW-COST 1,500.00 15,000.00 SUBDIVISIONS ALL OTHER EXISTING SOCIALIZED HOUSING 4,600.00 10,000.00} R7 SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 41,500.00 20,000.00} 3 DISTRICT 2 2003 SMV | PROPOSED ‘SUB- ‘SMV CLASS (CRITERIA) BARANGAY BUSAY (17) CEBU VETERANS DRIVE 1,000.00 5,000.00 C16 DON E. OSMENA HW — 1,000.00 5,000.00 Ri2 BOUNDARY MALUBOG/GARAJE. DON E. OSMENA HW - 1,600.00 5,000.00} R12 GARAJE-EGGLINGS RESIDENCE DON E. OSMENA HW - 1,600.00 5,000.00} R12 EGGLINGS - LAHUG TRANCENTRAL HIGHWAY 1,600.00 5,000.00 C16 BOUNDARY MALUBOG ~ GARAJE 1,000.00 5,000.00} R12 ‘SAMPAGUITA STREET 1,000.00 5,000.00} R12 ROAD TO MR. A 4,000.00 5,000.00} R12 PLAZAVILLE 2,400.00 8,000.00 PROVL GOVT SUBDIVISION 2,400.00 8,000.00 EGGLING SUBDIVISION 2,400.00 8,000.00 HILLTOP SUBDIVISION 2,400.00 8,000.00} RQ MARIA LUISA ESTATE PARK PHASE VI PART 4,000.00 36,000.00] SC MARIA LUISA ESTATE PARK PHASE IX ~ 4,000.00 35,000.00 sc VALLEY Page 26 of 166MARIA LUISA ESTATE PARK PHASE IX ~ 4,000.00} 36,000.00] sc HILLTOP MARIA LUISA ESTATE PARK PHASE IX ~ 4,000.00 35,000.00] sc MIDLAND MARIA LUISA ESTATE PARK THE HIGHLANDS | 4,000.00] 35,000.00] sc PHASE IX VALLEY MARIA LUISA ESTATE PARK THE HIGHLANDS | 4,00000{ 36,000.00] sc PHASE IX HILLTOP MARIA LUISA ESTATE PARK THE HIGHLANDS | 4,000.00] 36,000.00] sc PHASE IX — MIDLAND GARDENVILLE SUBDIVISION 3,000.00 8,000.00} 9 JARDIN DE BUSAY 3,000.00 8,000.00] Ro STO. NINO PBN VILLAGE (PLAZA HOUSING) 3,000.00 6,000.0| R11 NHA SITES / PROJECT 2,000.00 4,000.00] R13 ALL OTHER EXISTING SUBDIVISIONS 2,800.00} 15,000.00] R4 ALL OTHER EXISTING LOW COST 4,000.00 8,000.00] RO SUBDIVISIONS ALL OTHER EXISTING SOCIALIZED HOUSING | — 1,600.00 4,000.00} R13 SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 1,500.00 5,000.00] R12 OTHERS - REFER TO AGRICULTURAL VALUATION DISTRICT 2 2003sMV | PROPOSED | SUB- sMVv CLASS (CRITERIA) BARANGAY SAN JOSE (18) PUROK | - ALL RESIDENTIAL LOTS: 1,500.00] 7,500.00] R10 ALONG BARANGAY ROAD TO BUTUANON RIVER PUROK II ALL RESIDENTIAL LOTS: 1,500.00) 5,000.00] R12 ALONG BARANGAY ROAD TO CITE PUROK Ill -ALL RESIDENTIAL LOTS: 1500.00] 7,600.00} R10 ALONG BARANGAY ROAD TO BUTUANON RIVER Page 27 of 166ROAD TO BUTUANON RIVER - PUROK | 1,500.00] 7,500.00} R10 ROAD TO BUTUANON RIVER - MARYVILLE 2,600.00] 13,000.00] RS SUBD, (PUROK II) ROAD TO LORENZA(LOREGA) BORCES ~ 1,500.00] 7,500.00 R10 PUROK Il &1V ROAD TO CITE (PUROK Il) 1,500.00] 5,000.00] R12 ROAD TO MARIA MONTESORRI 260000} 4,000.00} R13 TABOR HILLS ROAD 2,600.00] 4,000.00] R13 ALL RESIDENTIAL LOTS ALONG BRGY. ROAD 70000] 4,000.00] R13 BULIO TO PULANGBATO MARYVILLE HEIGHTS. 2,500.00] 15,000.00] Ra RIDGEDALE SUBDIVISION 3,500.00| 10,000.00] R7 SUNNY HILLS SUBDIVISION 3,500.00] 10,000.00] R7 SUNNY HILLS SUBDIVISION PHASE Ill 3,500.00] 10,000.00 VILLA SAN JOSE SUBDIVISION 2,500.00] 12,000.00 KAHAYAHAY I SUBDIVISION 2,800.00] 10,000.00] R7 KAHAYAHAY II SUBDIVISION (PUROK 1) 2,800.00} 15,000.00] RA PRISTINE GROOVE RESIDENCES (PUROK Il!) 2,800.00] 25,0000] R2 ROSE CREST RESIDENCES (PUROK |) 2,800.00] 25,000.00] R2 BOTANICA VILLAGE (PUROK |) 2,800.00] 25,0000] R2 MARYVILLE SUBDIVISION (MARYVINE) 2,800.00] 15,000.00] R4 NORTH BELLEZAS SUBDIVISION (PUROK |) 2,800.00] 20,000.00] 3 RED STONE VILLAGE (PUROK V) 2,800.00] 10,0000] RT MARYVILLE SUBDIVISION 2,600.00] 15,000.00] 4 (ROAD TO BUTUANON RIVER) Page 28 of 166‘ST. MICHAEL HOMEOWNERS ASSOCIATION / 1,300.00] 6,000.00] RI ‘SUBDIVISION M, LHUILLIER RELOCATION SITE 1,300.00] 6,000.00] RI ALL OTHER EXISTING SUBDIVISIONS 2,800.00} 15,000.00} Ra ALL OTHER EXISTING LOW COST 2,800.00} 10,0000 R7 ‘SUBDIVISIONS ALL OTHER EXISTING SOCIALIZED HOUSING 1,300.00] 6,000.00] RI ‘SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 1,300.00 5,000.00] R12 DISTRICT 2 2003 SMV | PROPOSED | SUB- sMv CLASS (CRITERIA) BARANGAY TALAMBAN (19) ROAD TO TALAMBAN: 4,800.00 50,000.00] c8 BUTUANON - TALAMBAN PROPER - COMMERCIAL AREAS ROAD TO TALAMBAN: 4,800.00} 25,000.00] R2 BUTUANON-TALAMBAN PROPER - RESIDENTIAL AREAS ROAD TO TALAMBAN: 4,800.00} 50,000.00] C8 USC-MCWD (USC-BUTUANON BRIDGE) - COMMERCIAL AREAS ROAD TO TALAMBAN: 4,800.00] 25,000.00] —R2 USC-MCWD (USC-BUTUANON BRIDGE) RESIDENTIAL AREAS ROAD TO TALAMBAN: 4,200.00} 50,000.00] cB CABANGCALAN RD-BUTUANON BRIDGE COMMERCIAL AREAS ROAD TO TALAMBAN: 4800.00] 25,000.00] R2 CABANGCALAN RD-BUTUANON BRIDGE RESIDENTIAL AREAS ROAD TO TALAMBAN: 4,800.00| 50,000.00] ca MCWD-CABANGCALAN RD - COMMERCIAL AREAS ROAD TO TALAMBAN: 4,800.00} 25,000.00] R2 MCWD-CABANGCALAN RD - RESIDENTIAL AREAS Page 29 of 166ROAD TO TALAMBAN: 2,500.00) 40,000.00] ca TALAMBAN PROP-TIGBAO COMMERCIAL AREAS ROAD TO TALAMBAN: 2500.00] 2000000] Ra | TALAMBAN PROP-TIGBAO RESIDENTIAL AREAS ROAD TO TALAMBAN: 2,500.00 40,000.00 co BORBAJO ST. (BARBAJO ST.) - CANDUMAN COMMERCIAL AREAS ROAD TO TALAMBAN: 2,500.00] 20,000.00} R3 BORBAJO ST (BARBAJO ST) - CANDUMAN RESIDENTTIAL AREAS HIGHWAY 77 1,500.00] 12,000.00) R6 HIGHWAY I 1,500.00} 12,000.00] R6 ROAD TO KAUSWAGAN 1,500.00} 20,000.00] R3 FROM JUNCTION TALAMBAN CABANGCALAN 2,400.00} 40,000.00} C9 ROAD TO BOUNDARY MANDAUE CITY TAC-AN ST. (TO METAPHIL) 2,300.00} 15,000.00} 4 TAC-AN ST, (TO METAPHIL) 2,300.00| 20,000.00 ' SUNNY HILLS SUBD. PHASE | 4,000.00] 28,000.00 SC SUNNY HILLS SUBD. PHASE I! 4,000.00] 28,000.00] sc SILVER HILLS SUBD. 4,000.00 28,000.00 sc SAINT ANTHONY SUBD. 3,000.00} 20,000.00} 3 EL DORADO II 3,000.00 25,000.00 R2 NORTH TOWN HOMES SUBD. 4,300.00 33,000.00 sc MARYVILLE SUBD. 3,800.00} 25,000.00 NASHVILLE SUBD. 3,000.00} 20,000.00 CARMEL DRIVE SUBD. 2,800.00] 20,000.00} 3 IPI SUBDIVISION 2,800.00 20,000.00 R3 Page 30 of 166LAGRACIETA TOWNHOMES 3,800.00] 20,000.00} R3 PARK TERRACE 3,800.00] 20,000.00) 3 LACITADELLA TOWNHOMES 3,800.00] 20,000.00} 3 ‘CAMP SUBU/GOLDEN HEIGHTS 3,800.00 20,000.00 R3 PRISTINA NORTH 3,800.00) 30,000.00) RI STA. MARIA VILLAGES 3,800.00] 15,000.00) R4 EMERALD ESTATE 3,800.00} 20,000.00] R3. SOLADOS 3,800.00} 15,000.00} R4 RIDGEDALE 3,800.00} 15,000.00} 4 JESUSA VILLE 3,800.00] 15,000.00} R4 LEYSON VILLE 3,800.00] 15,000.00) R4 ‘SANTORINI SUBD 3,800.00] 20,000.00 MAHOGANY GROVE 3,800.00] 20,000.00 MARY GRACE SUBDIVISION 3,800.00] 20,000.00) R3 RIVERFRONT 3,800.00} 20,000.00} R38 ‘SUNHERA RESIDENCES 3,800.00 20,000.00 R3 SOLA PLAINS | 3,800.00] 15,000.00} R4 SOLA PLAINS DOS 3,800.00] 15,000.00} 4 VILLA ALLESANDRA 3,800.00] 15,000.00} R4 ‘SWEET HOMES RESIDENCES 3,800.00} 20,000.00} R3 SANTORINI RESIDENCES 3,800.00] 20,000.00] R3 GARNETVILLE SUBDIVISION 3,800.00] 25,000.00} R2 Page 31 of 166LIGAYA TOWNHOMES 3,800.00 20,000.00 LACITTADELA SUBDIVISION 3,800.00 20,000.00 ALL OTHER EXISTING SUBDIVISIONS 2,800.00 20,000.00 ALL OTHER LOW-COST SUBDIVISIONS. 2,800.00] 15,000.00] 4 ALL OTHER SOCIALIZED HOUSING 2,800.00 10,000.00 R7 SUBDIVISIONS: ALL OTHER STREET / UNNAMED ROAD 2,300.00 30,000.00 C10 COMMERCIAL AREAS ALL OTHER STREET / UNNAMED ROAD 2,300.00 15,000.00 R4 RESIDENTIAL AREAS DISTRICT 3 2003 SMV | PROPOSED ‘SUB- ‘SMV CLASS (CRITERIA) BARANGAY APAS (20) SALINAS DRIVE 6,000.00] 100,000.00} ca ‘SALINAS DRIVE EXTENSION 6,000.00 70,000.00 C6 ‘SAN MIGUEL ST. 8,600.00 30,000.00 cio GOV. M. CUENCO AVENUE: 10,600.00] 70,000.00} 8 JUAN LUNA - MAHIGA BRIDGE ROAD TO BUSAY: 4,600.00 30,000.00 cio SALINAS DRIVE - CEBU PLAZA ROAD TO BUSAY: 4,800.00] 30,000.00] cto CEBU PLAZA - PBN ROAD TO CAMP LAPU-LAPU 4,900.00 40,000.00 co FIRST LAPU-LAPU STREET 3,500.00 30,000.00 cto FULTON ST. 3500.00] 40,0000] ca STEPHENSON STREET 3,500.00 30,000.00 C10 AST ST 3,500.00 30,000.00 C10 Page 32 of 1662ND ST 3,500.00] 25,000.00] R2 3RD ST 3,500.00] 25,000.00] — R2 4TH ST 3,500.00] 25,000.00] R2 MARCONI STREET 3,500.00] 40,000.00] C9 EDISON STREET 3,500.00] 40,000.00] C9 ST. LAWRENCE STREET 3,500.00] 30,000.00] C10 ST. LAWRENCE EXTENSION 3,500.00] 30,000.00) RI ST. JAMES STREET 3,500.00] 30,000.00] C10 LAGUARDIA EXTENTION 3,500.00| 40,000.00} c9 LAGUARDIA STREET 3,800.00] 40,000.00} c9 PC HILLS 3,500.00 30,000.00 Rt PASTURE SUBDIVISION 3,500.00 30,000.00 Rt SAN ANTONIO VILLAGE | 4,000.00] 30,000.00} RI ‘SAN ANTONIO VILLAGE II 4,000.00 30,000.00 RI AMORES SUBDIVISION 4,000.00] 30,000.00! RI SITIO BACA 3,500.00] 20,000.00} R3 SITIO PANABANG: 3,000.00] 20,000.00} R3 SITIO MAHAYAHAY 3,000.00) 20,000.00] —R3 ‘SITIO CALBARIO/ CALVARY HILLS 3,000.00 20,000.00 R3 SITIO PLAZA 3,000.00) 20,000.00] R38 ‘SAN ROQUE SUBD. 3,500.00} 30,000.00) RI PASTRANO SUBD. 3,500.00} 30,000.00 RI Page 33 of 166LOWER PANABANG 3,000.00} 20,0000] R3 ROAD TO MONTEBELLO 3,000.00 20,000.00 GENEROSO STREET 3,000.00 20,000.00 HON. VILLANUEVA ARSENIO A. STREET 3,000.00 20,000.00 R3 INDIA STREET 3,000.00 20,000.00 R3 JUMABON STREET 3,000.00 20,000.00 R3 MACTAN STREET 3,000.00 20,000.00 R3 ‘SAN AUGUSTINE VILLAGE ROAD 3,000.00 20,000.00 R3 LT. PARK 6,000.00] 200,000.00 m7 ALL OTHER LOTS WITHIN I.T. PARK 6,000.00 | 200,000.00 IT ‘ALL OTHER EXISTING SUBDIVISIONS 3,000.00] 20,000.00] 3 ALL OTHER EXISTING LOW COST SUBDIVISIONS 3,000.00 15,000.00 RA ALL OTHER EXISTING SOCIALIZED HOUSING 3,000.00 10,000.00 R7 ‘SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 3,000.00 20,000.00 R3 DISTRICT 3 2003 SMV | PROPOSED ‘SUB- suv CLASS (CRITERIA) BARANGAY KASAMBAGAN (21) EDROS STREET 3,900.00| 25,000.00] 2 DIEGO SILANG STREET 3,900.00 20,000.00 R3 ALMENDRAS STREET 3,900.00 25,000.00 F. CABAHUG: 6,000.00] 50,000.00] ca JUAN LUNA - VILLA AURORA (JUAN LUNA - AYALA) Page 34 of 166F. CABAHUG: 5,000.00 30,000.00 Rt GOCHAN - POTVILLE GOV. M. CUENCO AVE. (ROAD TOTALAMBAN); | 10,600.00] 70,000.00} C6 JUAN LUNA STREET - MAHIGA RIVER OLD ROAD TO TALAMBAN: 6,500.00) 50,000.00} C8 GOV. M. CUENCO AVENUE - CEBU MEMORIAL PARK FIRST STREET 3,600.00] 20,000.00) C11 ‘SECOND STREET 3,600.00] 30,000.00} C10 THIRD STREET 3,800.00] 20,000.00} 3 FOURTH STREET 4,000.00 20,000.00 GEN LIM 4,000.00] 25,000.00 (F. ROXAS -P. QUIRINO) GO LAM DRIVE STREET: 3,500.00] 20,000.00) Cit J. LUNA ~ IP] LP.I. INDUSTRIAL COMPOUND 5,000.00] 30,000.00} Cio ALONG JUAN LUNA, 10,500.00} 70,000.00} C6. (FORMERLY DELA MONTANA) GOLF COUNTRY CLUB 6,000.00] 40,000.00} co COUNTRY CLUB VILLAGE 5,000.00] 40,000.00 STA. LUCIA SUBDIVISION 3,800.00] 20,000.00 FAIRVIEW SUBDIVISION 3,800.00] 25,000.00} R2 FAIRVIEW VILLAGE 3,800.00] 25,000.00} R2 ‘AGUSTINE COMPOUND 3,800.00) 30,000.00) Rt BAUHINIA SUBDIVISION 4,000.00) 33,000.00] SC. ESCANO SUBDIVISION 3,800.00} 25,000.00] R2 GARCIA SUBDIVISION 3,800.00} 20,000.00} 3 GENTLE BREEZE SUBDIVISION 3,800.00 25,000.00 R2 Page 35 of 166JARUCHEMIC COMPOUND 3,800.00] 25,000.00] R2 KATIPUNAN LBR CORP SUBDIVISION 3,800.00] 20,000.00 MARTINEZ SUBDIVISION 3,800.00] 20,000.00 QUANO SUBDIVISION 4,000.00 20,000.00 PANAGDAIT SUBDIVISION 3,800.00 15,000.00 R4 PARADISE VILLAGE 4,000.00} 33,000.00} SC PARADISE SUBDIVISION 4,000.00} 33,000.00} sc PARAY SUBDIVISION 3,800.00} 20,000.00} 3 POTVILLE SUBDIVISION 3,800.00} 20,000.00} —R3 DIEGO SILANG SUBDIVISION 3,800.00} 15,000.00] 4 ‘SAN MIGUEL CORP COMPOUND. 3,600.00} 20,000.00} 3 ‘SY LIANCO COMPOUND. 4,500.00] 30,000.00} C10, VILLA AURORA SUBDIVISION 4,000.00] 25,000.00} R2 YAP COMPOUND: 4,000.00 25,000.00 R2 ST. JOSEPH VILLAGE 3,800.00} 25,000.00} R2 ROGA SUBDIVISION 3,800.00} 25,000.00] R2 ‘ST. MICHAEL SUBDIVISION 3,800.00} 20,000.00} R3 NEW FRONTIER STREET 4,000.00] 25,000.00] R2 NEW HOME DRIVE 4,600.00] 30,000.00] Rt GOLDEN SUN DRIVE 3,800.00} 20,000.00} R3 PRES LAUREL STREET 4,500.00) 25,000.00] R2 (PRES. MAGSAYSAY) PRES OSMENA STREET 4,000.00) 25,000.00) R2 (PRES. ROXAS - PRES. QUIRINO) Page 36 of 166PRES QUEZON STREET 4,000.00} 25,000.00} R2 (PRES. MAGSAYSAY ~ CABAHUG) PRES ROXAS STREET 4,000.00} 25,000.00] R2 (GEN. LIM —F. CABAHUG) PRES AGUINALDO STREET 4,000.00] 25,0000] —R2 PRES QUIRINO STREET 4,000.00} 25,000.00} R2 (GEN. LIM - F, CABAHUG) PRES MAGSAYSAY STREET 4,000.00] 25,00000/ Ra TANDANG SORA STREET 4,000.00} 25,000.00] R2 T. BERLIN STREET 4,000.00] 25,000.00] R2 TRES BORCES PADRES EXTENSION 3,800.00] 25,000.00} R2 TRES BORCES EXTENSION 4,000.00] 25,000.00] R2 ROAD TO MICHAEL SUBDIVISION 3,800.00} 25,000.00} R2 ROAD TO VECO COMPOUND 3,600.00} 20,000.00} RB ALL OTHER EXISTING SUBDIVISIONS 3,800.00} 20,000.00] RB ALL OTHER EXISTING LOW COST 3,800.00} 15,000.00] R4 SUBDIVISIONS ALL OTHER EXISTING SOCIALIZED HOUSING 3,800.00} 10,000.00} R7 SUBDIVISIONS ALL OTHER STREET / UNNAMED ROAD 3,800.00} 20,000.00] R3 DISTRICT 3 2003 SMV | PROPOSED | SUB. ‘sMY CLASS (CRITERIA) BARANGAY LAHUG (22) SALINAS DRIVE: 6,000.00] 110,000.00] 2 JUNCTION GORORDO - BBRC SALINAS DRIVE: 8600.00] 70,0000] cs BBRC-ARCHBISHOP REYES AVENUE (BDRY) ee Page 37 of 166SALINAS DRIVE: 6,000.00} 70,000.00) 8 LT, PARK SALINAS DRIVE: 6,000.00} 100,000.00] c3 JUNCTION GORORDO - DEAD END SALINAS DRIVE EXTENSION 4,000.00] 70,000.00] 6 (JUNCTION GORORDO - DEAD END) KAMAGONG STREET 4,000.00] 40,000.00} co ‘CAPITOL CEBU CITY ZOO ROAD: 380000] 20,000.00} ct1 BEVERLY HILLS - OPPRA VILLAGE (JUSTICE STREET) CAPITOL CEBU CITY Z00 ROAD 3,800.00} 20,00000| R38 OPPRA VILLAGE - VILLA RESIDENCE CAPITOL CEBU CITY ZOO ROAD 3,800.00] 20,000.00) R3 OPPRA VILLE VILLA APAS ROAD TO BUSAY: 4,000.00] 30,000.00] cto CEBU PLAZA - SALINAS DRIVE ROAD TO BUSAY: 4,000.00] 30,000.00] cto CEBU PLAZA -EGGLINGS GORORDO AVENUE: 8,000.00] 90,000.00] ca SALINAS - PADGET COMPOUND ARCHBISHOP REYES AVE. 12,300.00] 90,000.00) 4 BEVERLY HILLS SUBDIVISION 5,000.00} 30,000.00} Rt ELISA VALLEY SUBDIVISION 4,000.00} 25,000.00] R2 BC HOMES | PC HOMES 4,000.00] 20,000.00) R3 OPRRA VILLAGE 3,600.00] 20,000.00) R3 VILLALON SUBDIVISION 4,000.00] 20,000.00) R3 GOTIANUY SUBDIVISION 4,000.00] 20,000.00] R3 PEACE VALLEY SUBDIVISION 4,000.00} 20,000.00] R3 (ROAD TO CAMP MARINA) GOLDEN VALLEY SUBDIVISION / 3,800.00} 20,000.00} R38 GOLDEN SUN VALLEY GREEN VALLEY SUBDIVISION 4,000.00} 20,000.00] R38 (TO CAMP MARINA) Page 38 of 166