Zonal Values for Tax Purposes
Zonal Values for Tax Purposes
O 4-2000)
DO 36-02)
DO 30-99)
DO 15-95)
DO 89-94)
                                           Republic of the Philippines
                                         DEPARTMENT OF FINANCE
                                                    Manila
           Section 6 (e) of the Republic Act No. 8424, otherwise known as the "Tax reform Act of 1997",
    authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or
    areas and determine for internal revenue tax purposes, the fair market value of the real properties
    located in each zone or area upon consultation with competent appraisers both from private and
    public sectors.
            By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal
    values of real properties (1st Revision) located in the Municipalities of Catarman, Guinsiliban, Mahinog,
    Mambajao and Sagay (Camiguin Island) under the jurisdiction of Revenue District Office No. 97
    (Gingoog City), Revenue Region No. 16 (Cagayan de Oro City) after public hearing was conducted on
    September 1, 1998 for the purposes. This Order is issued to implement the revised zonal values for
    land to be used im computing any internal revenue tax.
           In case the gross selling price or the market value shown in the schedule of values of the
    provincial or city assessor is higher than the zonal value established herein, such as value shall be
    used as basis for computing the internal revenue tax.
                                                                   (Signed)
                                                            EDGARDO B. ESPIRITU
                                                              Secretary of Finance
RECOMMENDED BY:
                                         (Signed)
                                    BEETHOVEN L. RUALO
                                   Commissioner of Internal Revenue
                                     DEFINITION OF TERMS
CLASSIFICATION LEGEND:
MUNICIPALITY OF CATARMAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001 - POBLACION (continuation)                                                             Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
JEMENO ST                                  JEMENO ST - HIPOLITO                                              RR                          120.00
                                             ALONG ST
                                           HIPOLITO ALONG ST -                                               RR                          120.00
                                             RAFOLS BROS ST
                                           RAFOLS BROS. ST-SAN                                               RR                          120.00
                                             ROQUE ST
                                           SAN ROQUE ST-JEMENO ST                                            RR                          120.00
                                           JEMENO ST-RIZAL ST                                                RR                          120.00
                                           RIZAL ST-RAFOLS BROS ST                                           CR                          270.00
                                           RAFOLS BROS ST-HIPOLITO                                           RR                          120.00
                                             ALONG ST
                                           HIPOLITO ALONG ST -                                               RR                          120.00
                                             JEMENO ST
                                           JEMENO ST-SAN ROQUE ST                                            RR                          120.00
                                           SAN ROQUE ST - RAFOLS                                             RR                          120.00
                                             BROS. ST
                                           RAFOLS BROS ST-J.BURGOS ST                                        RR                          120.00
                                           J.BURGOS ST-RAFOLS BROS.ST                                                                    120.00
PABLO RODRIGO ST                           ALONG P. RODRIGO ST -                                             RR                          120.00
                                             RIZAL ST
                                           RIZAL ST-SEASHORE                                                 CR                          270.00
RAFOLS BROS. ST                            RAFOLS BROS. ST-HIPOLITO                                          RR                          120.00
                                             ALONG ST
                                           HIPOLITO ALONG ST-BASA ST                                         RR                          120.00
                                           BASA ST-SAN ROQUE ST                                              RR                          120.00
                                           SAN ROQUE ST-RAFOLS BROS ST                                       RR                          120.00
                                           RAFOLS BROS ST-RIZAL ST                                           RR                          120.00
                                           RIZAL ST-BASA ST                                                  CR                          270.00
                                           BASA ST-HIPOLITO ALONG ST                                         RR                          120.00
                                           HIPOLITO ALONG ST -                                               RR                          120.00
                                             RAFOLS BROS.ST
                                           RAFOLS BROS.ST-SAN ROQUE ST RR                                    RR                          120.00
                                           SAN ROQUE ST-BASA ST                                              RR                          120.00
                                           BASA ST-JOSE BURGOS ST                                            RR                          120.00
                                           JOSE BURGOS ST-RAFOLS ST                                          RR                          120.00
RIZAL ST                                   B.ARANAS ST-T.CALUDIO ST                                          CR                          270.00
                                           T.CLAUDIO ST-GOV.PELAEZ ST                                        CR                          270.00
                                           RIZAL ST-SEASHORE                                                 CR                          270.00
                                           RIZAL ST-GEN. LUNA ST                                             CR                          270.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001 - POBLACION (continuation)                                                             Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
RIZAL ST                                   GEN.LUNA ST-SEASHORE                                              CR                          270.00
                                           VASMAYOR ST-RIZAL ST                                              RR                          120.00
                                           RIZAL ST-JACOT ST                                                 CR                          270.00
                                           JACOT ST-HIPOLITO ALONG ST                                        RR                          120.00
                                           HIPOLITO ALONG ST -                                               RR                          120.00
                                             VASMAYOR ST
                                           ALONG RIZAL ST                                                    CR                          350.00
                                           RIZAL ST-GEN.LUNA ST                                              RR                          120.00
                                           GEN.LUNA ST-SEASHORE ST                                           CR                          325.00
TOMAS CLAUDIO ST                           T.CLAUDIO ST-RIZAL ST                                             RR                          120.00
                                           ALONG RIZAL ST                                                    CR                          325.00
                                           RIZAL ST-GOV.PELAEZ ST                                            CR                          325.00
VASMAYOR ST                                VASMAYOR ST-HIPOLITO                                              RR                          120.00
                                             ALONG ST
                                           HIPOLITO ALONG ST-JACOT ST                                        RR                          120.00
                                           JACOT ST-SAN ROQUE ST                                             RR                          120.00
                                           SAN ROQUE ST-VASMAYOR ST                                          RR                          120.00
                                           VASMAYOR ST-HIPOLITO ALONG                                        RR                          120.00
                                           HIPOLITO ALONG ST-JACOT ST                                        RR                          120.00
                                           JACOT ST-SAN ROQUE ST                                             RR                          120.00
ALL OTHER STREETS                          NAT'L HI-WAY TO SEASHORE                                          CR                          350.00
                                           COVERING SABANG BEACH-                                           APD
                                           OLD CHURCH OF BONBON
=====================================================================================
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 002-014                                                                                    Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
ALONG NAT'L HI-WAY                                            BOTH SIDES                                     CR                          270.00
                                                     SEASHORE (50 METERS)                                    CR                          350.00
ALL OTHER STREET                                                                                             A1                            25.00
                                                                                                             A2                            20.00
=====================================================================================
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF GUINSILIBAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-NORTH POBLACION                                                                        Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
E. CHAVEZ ST                               PELAEZ ST. E CHAVEZ ST.                                           CR                          150.00
                                           E.CHAVEZ ST-NAT'L HIGHWAY                                         CR                          150.00
                                           NAT'L HIGHWAY-OSMENA ST                                           CR                          150.00
                                           OSMENA ST-PELAEZ ST                                               CR                          150.00
MAGALLANES ST                              OSMENA ST-MAGALLANES ST                                           RR                            90.00
                                           MAGALLANES ST-QUEZON EXT                                          RR                            90.00
                                           QUEZON EXT-PELAEZ ST                                              RR                            90.00
                                           PELAEZ ST-OSMENA ST                                               CR                          150.00
                                           QUEZON EXT-MAGALLANES ST                                          RR                            90.00
                                           MAGALLANES ST-CHAVEZ ST                                           CR                          150.00
                                           CHAVEZ ST-PELAEZ ST                                               CR                          150.00
                                           PELAEZ ST-QUEZON EXT                                              RR                            90.00
NATIONAL HIGHWAY                           NAT'L HIGHWAY-BONIFACIO ST                                        CR                          150.00
                                           BONIFACIO ST-SEASHORE                                             CR                          200.00
                                           NAT'L HIGHWAY-MANGUBAT ST                                         CR                          150.00
                                           MANGUBAT ST-SEASHORE                                              CR                          200.00
                                           NAT'L HIGHWAY-QUEZON ST                                           CR                          150.00
                                           QUEZON ST-SEASHORE                                                CR                          200.00
                                           NAT'L HIGHWAY-CHAVEZ ST                                           CR                          150.00
                                           CHAVEZ ST-SEASHORE                                                CR                          250.00
                                           NAT'L HIGHWAY-SEASHORE                                            CR                          250.00
S. OSMENA ST                               BONIFACIO ST-MAGALLANES ST                                        RR                            90.00
                                           MAGALLANES ST-OSMENA ST                                           CR                          150.00
                                           OSMENA ST-NAT'L HIGHWAY                                           CR                          150.00
                                           NAT'L HIGHWAY-BONIFACIO ST                                        CR                          150.00
                                           BONIFACIO ST-NAT'L HIGHWAY                                        CR                          150.00
                                           CREEK-MAGALLANES ST                                               RR                            75.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF GUINSILIBAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 002-SOUTH POBLACION                                                                        Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
A. LUNA ST                                 A.LUNA ST-NAT'L HIGHWAY                                           CR                          150.00
                                           NAT'L HIGHWAY-SEASHORE                                            CR                          200.00
E. CHAVEZ ST                               NAT'L HIGHWAY-CHAVEZ ST                                           CR                          150.00
                                           CHAVEZ ST-SEASHORE                                                CR                          200.00
                                           NAT'L HIGHWAY-MABINI ST                                           CR                          150.00
                                           MABINI ST-SEASHORE                                                CR                          200.00
MABINI ST                                  ROXAS ST-PELAEZ ST                                                RR                            90.00
                                           PELAEZ ST-MABINI ST                                               RR                            90.00
                                           MABINI ST-NAT'L HIGHWAY                                           CR                          150.00
                                           NAT'L HIGHWAY-ROXAS ST                                            CR                          150.00
                                           MABINI ST-PELAEZ ST                                               CR                          150.00
                                           PELAEZ ST-YSALINA ST                                              CR                          150.00
                                           YSALINA ST-NAT'L HIGHWAY                                          CR                          150.00
                                           NAT'L HIGHWAY-MABINI ST                                           CR                          150.00
                                           NAT'L HIGHWAY-SEASHORE                                            CR                          200.00
MAGALLANES ST                              MAGALLANES ST-ROXAS ST                                            RR                            90.00
                                           ROXAS ST-PELAEZ ST                                                RR                            90.00
                                           PELAEZ ST-CHAVEZ ST                                               CR                          150.00
                                           CHAVEZ ST-MAGALLANES ST                                           RR                            90.00
NATIONAL HIGHWAY                           NAT'L HIGHWAY-YSALINA ST                                          CR                          150.00
                                           YSALINA ST-SEASHORE                                               CR                          200.00
                                           NAT'L HIGHWAY-LUNA ST                                             CR                          150.00
                                           LUNA ST-SEASHORE                                                  CR                          200.00
                                           NATL HIGHWAY-SEASHORE                                             CR                          200.00
PELAEZ ST                                  PELAEZ ST-ROXAS ST                                                CR                          150.00
                                           ROXAS ST-NAT'L HIGHWAY                                            CR                          150.00
                                           NAT'L HIGHWAY-CHAVEZ ST                                           CR                          150.00
                                           CHAVEZ ST-PELAEZ ST                                               CR                          150.00
ROXAS ST                                   ROXAS ST-MAGALLANES ST                                            RR                            90.00
                                           MAGALLANES ST-MABINI ST                                           RR                            90.00
                                           MABINI ST-NAT'L HIGHWAY                                           RR                            90.00
                                           NAT'L HIGHWAY-ROXAS ST                                            RR                            90.00
YSALINA ST                                 PELAEZ ST-LUNA ST                                                 CR                          150.00
                                           LUNA ST-NAT'L HIGHWAY                                             CR                          150.00
                                           NAT'L HIGHWAY-YSALINA ST                                          CR                          150.00
                                           YSALINA ST-PELAEZ ST                                              CR                          150.00
ALL OTHER STREET                           CREEK-MAGALLANES ST                                               RR                            75.00
                                           CREEK-PELAEZ ST                                                   RR                            75.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF GUINSILIBAN
                                                                                                          D.O. No.                  4-2000
BARANGAY: 003-007                                                                                    Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
ALL LOTS                                   ALONG NAT'L HI-WAY-SEASHORE                                       CR                          225.00
                                           OF BRGY 007-MAAC, BRGY 004-
                                           CABU-AN, BRGY 005-CANTANN
                                           BRGY 006-LIONG
                                           PAROL-LIONG (900 METERS                                           CR                          150.00
                                             ALONG NATIONAL ROAD)
                                           NATIONAL ROAD-SEASHORE                                            CR                          225.00
                                            (100 METERS)
                                           NATIONAL HI-WAY-UP                                                A2                            20.00
=====================================================================================
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION                                                                              Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
BONIFACIO ST.                              BOTH SIDES                                                        RR                          155.00
                                           BOTH SIDES                                                        RR                          140.00
ALONG NAT'L HI-WAY                         SEASHORE                                                          CR                          265.00
BURGOS ST                                  BURGOS ST-SAN MIGUEL ST                                           RR                          155.00
                                           SAN MIGUEL ST-SAN JOSE ST                                         RR                          155.00
                                           SAN JOSE ST-NAT'L HIGHWAY                                         CR                          250.00
                                           NAT'L HIGHWAY-BURGOS ST                                           CR                          250.00
                                           BURGOS ST-ROXAS ST                                                RR                          140.00
                                           BURGOS ST-DEL PILAR ST                                            RR                          140.00
                                           ROXAS ST-RIZAL ST                                                 RR                          140.00
                                           ROXAS ST-MABINI ST                                                RR                          140.00
                                           MABINI ST-BURGOS ST                                               RR                          140.00
EBARLE ST                                  ROXAS ST-EBARLE ST                                                RR                          140.00
                                           EBARLE ST-RIZAL ST                                                RR                          155.00
                                           RIZAL ST-MABINI ST                                                RR                          155.00
                                           MABINI ST-ROXAS ST                                                RR                          155.00
                                           RIZAL ST-EBARLE ST                                                RR                          155.00
                                           EBARLE ST-JUAN LUNA ST                                            RR                          140.00
                                           LUNA ST-MABINI ST                                                 RR                          155.00
                                           MABINI ST-RIZAL ST                                                RR                          155.00
                                           LUNA ST-EBARLE ST                                                 RR                          155.00
                                           EBARLE ST-QUEZON ST                                               RR                          155.00
                                           QUEZON ST-MABINI ST                                               RR                          155.00
                                           MABINI ST-LUNA ST                                                 RR                          155.00
                                           QUEZON ST-EBARLE ST                                               RR                          155.00
                                           EBARLE ST-BONIFACIO ST                                            RR                          140.00
                                           BONIFACIO ST-MABINI ST                                            RR                          155.00
                                           MABINI ST-QUEZON ST                                               RR                          155.00
JUAN LUNA ST                               JUAN LUNA ST-SAN MIGUEL ST CR                                     CR                          255.00
                                           SAN MIGUEL ST-QUEZON ST                                           CR                          250.00
                                           QUEZON ST-NAT'L HIGHWAY                                           CR                          250.00
                                           NAT'L HIGHWAY-JUAN LUAN ST CR                                     CR                          260.00
                                           JUAN LUNA ST-ROXAS ST                                             RR                          140.00
                                           ROXAS ST-QUEZON ST                                                RR                          140.00
                                           QUEZON ST-EBARLE ST                                               RR                          140.00
                                           EBARLE ST-LUNA ST                                                 RR                          140.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
MABINI ST                                  BURGOS ST-MABINI ST                                               RR                          140.00
                                           MABINI ST-ROXAS ST                                                RR                          140.00
                                           ROXAS ST-SAN AGUSTIN ST                                           RR                          155.00
                                           SAN AGUSTIN ST-ROXAS ST                                           RR                          155.00
                                           ROXAS ST-MABINI ST                                                RR                          155.00
                                           MABINI ST-RIZAL ST                                                RR                          155.00
                                           RIZAL ST-SAN AGUSTIN ST                                           RR                          155.00
                                           RIZAL ST-MABINI ST                                                RR                          155.00
                                           MABINI ST-LUNA ST                                                 RR                          155.00
                                           LUNA ST-SAN AGUSTIN ST                                            RR                          155.00
                                           SAN AGUSTIN ST-RIZAL ST                                           RR                          155.00
                                           LUNA ST-MABINI ST                                                 RR                          155.00
                                           MABINI ST-QUEZON ST                                               RR                          155.00
                                           QUEZON ST-SAN AGUSTIN ST                                          RR                          155.00
                                           SAN AGUSTIN ST-LUNA ST                                            RR                          155.00
                                           QUEZON ST-MABINI ST                                               RR                          155.00
                                           MABINI ST-BONIFACIO ST                                            RR                          155.00
                                           BONIFACIO ST-SAN AGUSTIN ST                                       RR                          150.00
                                           SAN AGUSTIN ST-QUEZON ST                                          RR                          150.00
QUEZON ST                                  QUEZON ST-SAN MIGUEL ST                                           CR                          250.00
                                           SAN MIGUEL ST-BONIFACIO ST CR                                     CR                          250.00
                                           ALONG BONIFACIO ST                                                RR                          150.00
                                           QUEZON ST-ROXAS ST                                                RR                          140.00
                                           ROXAS ST-BONIFACIO ST                                             RR                          135.00
                                           BONIFACIO ST-EBARLE ST                                            RR                          140.00
                                           EBARLE ST-QUEZON ST                                               RR                          140.00
RIZAL ST                                   RIZAL ST-SAN MIGUEL ST                                            CR                          260.00
                                           SAN MIGUEL ST-LUNA ST                                             CR                          275.00
                                           LUNA ST-NAT'L HIGHWAY                                             CR                          250.00
                                           NAT'L HIGHWAY-RIZAL ST                                            CR                          250.00
                                           RIZAL ST-DEL PILAR ST                                             RR                          140.00
                                           DEL PILAR ST-LUNA ST                                              RR                          140.00
                                           LUNA ST-EBARLE ST                                                 RR                          140.00
                                           EBARLE ST-RIZAL ST                                                RR                          140.00
ROXAS ST                                   ROXAS ST-SAN MIGUEL ST                                            CR                          250.00
                                           SAN MIGUEL ST-RIZAL ST                                            CR                          250.00
                                           RIZAL ST-NAT'L HIGHWAY                                            CR                          250.00
                                           NAT'L HIGHWAY-ROXAS ST                                            CR                          250.00
                                           ROXAS ST-SAN JOSE ST                                              RR                          140.00
                                           SAN JOSE ST-RIZAL ST                                              RR                          140.00
RDO NO. 97   GINGOOG CITY (CAMIGUIN ISLAND)
             RIZAL ST-EBARLE ST           RR   140.00
             EBARLE ST-ROXAS ST           RR   140.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
SAN AGUSTIN ST                             SAN JOSE ST-SAN AGUSTIN ST                                        RR                          150.00
                                           SAN AGUSTIN ST-ROXAS ST                                           RR                          155.00
                                           ROXAS ST-SAN MIGUEL ST                                            RR                          155.00
                                           SAN MIGUEL ST-SAN JOSE ST                                         CR                          250.00
                                           ROXAS ST-SAN AGUSTIN ST                                           RR                          155.00
                                           SAN AGUSTIN ST-RIZAL ST                                           RR                          155.00
                                           RIZAL ST-SAN MIGUEL ST                                            RR                          155.00
                                           SAN MIGUEL ST-ROXAS ST                                            CR                          260.00
                                           SAN AGUSTIN ST-LUNA ST                                            RR                          155.00
                                           RIZAL ST-SAN MIGUEL ST                                            RR                          155.00
                                           LUNA ST-SAN MIGEUL ST                                             RR                          155.00
                                           SAN MIGUEL ST-RIZAL ST                                            CR                          250.00
                                           SAN AGUSTIN ST-QUEZON ST                                          RR                          155.00
                                           LUNA ST-SAN AGUSTIN ST                                            CR                          250.00
                                           SAN AGUSTIN ST-QUEZON ST                                          RR                          155.00
                                           QUEZON ST-SAN MIGUEL ST                                           CR                          265.00
                                           SAN MIGUEL ST-LUNA ST                                             CR                          275.00
                                           QUEZON ST-SAN AGUSTIN ST                                          CR                          275.00
                                           SAN AGUSTIN ST-BONIFACIO ST                                       RR                          150.00
                                           BONIFACIO ST-SAN MIGUEL ST                                        RR                          155.00
                                           SAN MIGUEL ST-QUEZON ST                                           CR                          250.00
SAN JOSE ST                                SAN JOSE ST-SAN MIGUEL ST                                         CR                          250.00
                                           SAN MIGUEL ST-ROXAS ST                                            CR                          250.00
                                           ROXAS ST-NAT'L HIGHWAY                                            CR                          250.00
                                           NAT'L HIGHWAY-SAN JOSE ST                                         CR                          250.00
ALL OTHER STREETS                          ALONG NAT'L HI-WAY BOTH SIDES                                     CR                          250.00
                                             FROM HUBANGON-BENONI
                                           NATIONAL ROAD-BONONI (10 M.)                                      CR                          250.00
                                           TAGUINES LAGOON                                                   CR                          300.00
                                                                                                            APD
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                          D.O. No.                  4-2000
BARANGAY: ALL OTHER BARANGAYS                                                                        Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
ALONG NAT'L HI-WAY                         BOTH SIDES                                                        CR                          255.00
                                           SEASHORE                                                          CR                          300.00
                                                                                                             A1                            25.00
                                                                                                             A2                            20.00
=====================================================================================
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION                                                                              Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
SECTION 1 - 4
   SEASHORE                                AIRPORT-SEASHORE                                                  CR                          385.00
SECTION 5, 6, 7, 9
   AIRPORT                                 LUMAD-AIRPORT                                                     CR                          315.00
                                           ALONG NATIONAL HIGHWAY                                            CR                          340.00
                                           TAPON-AIRPORT                                                     CR                          315.00
                                           TAPON-SEASHORE                                                    CR                          385.00
SECTION 8
   RIZAL ST                                ALONG RIZAL ST-NATIONAL                                           CR                          325.00
                                             HIGHWAY
                                           ALONG CATARMAN NATIONAL RD CR                                     CR                          325.00
                                           ZAMORA ST-RIZAL ST                                                RR                          160.00
                                           BORROMEO ST-MABINI ST                                             RR                          160.00
SECTION 10
   RIZAL ST                                SEASHORE-BOLOKBOLOK                                               CR                          385.00
                                           ALONG PLARIDEL ST                                                 CR                          350.00
SECTION 11
   PLARIDEL ST                             PLARIDEL ST-RIZAL ST                                              CR                          350.00
                                           RIZAL ST-NERI ST                                                  CR                          350.00
                                           NERI ST-REYES ST                                                  CR                          350.00
                                           REYES ST-PLARIDEL ST                                              CR                          350.00
   NERI ST                                 NERI ST-RIZAL ST                                                  CR                          350.00
                                           RIZAL ST-BALINTAWAK ST                                            CR                          350.00
                                           BALINTAWAK ST-REYES ST                                            CR                          350.00
                                           REYES ST-NERI ST                                                  CR                          350.00
SECTION 12
   PLARIDEL ST                             PLARIDEL ST-REYES ST                                              RR                          250.00
                                           REYES ST-BALINTAWAK ST                                            CR                          325.00
                                           BALINTAWAK ST-BURGOS ST                                           CR                          325.00
                                           BURGOS ST-PLARIDEL ST                                             RR                          250.00
SECTION 13, 14, 16                         LAGUNDE ST-SEASHORE                                               CR                          385.00
                                           CABUAN-SEASHORE                                                   CR                          385.00
SECTION 15
   BURGOS ST                               BURGOS ST-BALINTAWAK ST                                           RR                          240.00
   BURGOS ST                               BALINTAWAK ST-BORROMEO ST                                         RR                          240.00
SECTION 17                                 NAT'L HIGHWAY-SEASHORE                                            CR                          385.00
SECTION 18, 19                             ALONG NATIONAL HIGHWAY                                            CR                          325.00
                                             (BOTH SIDES)
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
SECTION 20                                 ALONG NATIONAL HIGHWAY -                                          CR                          325.00
                                             MAHINOG
                                           ALONG NATIONAL HIGHWAY                                            CR                          325.00
                                             (BOTH SIDES)
                                           CABEGUIN ST-NAT'L HIGHWAY                                         RR                          175.00
                                           CABEGUIN ST-POB.BGY.ROAD                                          RR                          175.00
SECTION 21
   BORROMEO ST                             BORROMEO ST-NATIONAL                                              RR                          175.00
                                             HIGHWAY
                                           ALONG NATIONAL HIGHWAY                                            CR                          325.00
SECTION 22
   BALINTAWAK ST                           BALINTAWAK ST-RIZAL ST                                            CR                          325.00
                                           RIZAL ST-NATIONAL HIGHWAY                                         CR                          325.00
                                           NATIONAL HIGHWAY-BURGOS ST                                        CR                          325.00
                                           BURGOS ST-BALINTAWAK ST                                           RR                          170.00
   BURGOS ST                               BALINTAWAK ST-BURGOS ST                                           RR                          170.00
                                           BURGOS ST-NAT'L HIGHWAY                                           RR                          250.00
                                           NAT'L HIGHWAY-BORROMEO ST                                         CR                          325.00
                                           BORROMEO ST-BALINTAWAK ST                                         RR                          175.00
SECTION 23
   CASAS ST                                LOS LIBERTADORES ST -                                             RR                          250.00
                                             CASAS ST
                                           CASAS ST-LUNA ST                                                  RR                          175.00
                                           LUNA ST-RIZAL ST                                                  RR                          250.00
                                           RIZAL ST-LOS LIBERTADORES                                         RR                          250.00
   GOMEZ ST                                GOMEZ ST-RIZAL ST                                                 RR                          250.00
                                           RIZAL ST-LUNA ST                                                  RR                          250.00
                                           LUNA ST-BURGOS ST                                                 RR                          250.00
                                           BURGOS ST-GOMEZ ST                                                RR                          250.00
   MABINI ST                               NAT'L HIGHWAY-MABINI ST                                           CR                          325.00
                                           MABINI ST - LOS                                                   RR                          250.00
                                             LIBERTADORES ST
                                           LOS LIBERTADORES ST -                                             RR                          250.00
                                             RIZAL ST
                                           RIZAL ST-NATIONAL HIGHWAY                                         CR                          325.00
                                           LOS LIBERTADORES ST -                                             RR                          250.00
                                             MABINI ST
                                           MABINI ST-LUNA ST                                                 RR                          155.00
                                           LUNA ST-CASAS ST                                                  RR                          155.00
                                           CASAS ST-LOS LIBERTADORES ST                                      RR                          155.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
   NATIONAL HIGHWAY                        LOS LIBERTADORES ST -                                             RR                          170.00
                                             MABINI ST
                                           MABINI ST-LUNA ST                                                 RR                          155.00
                                           ALONG LUNA ST                                                     RR                          155.00
   RIZAL ST                                NAT'L HIGHWAY-RIZAL ST                                            CR                          325.00
                                           RIZAL ST-LOS LIBERTADORES                                         CR                          325.00
                                           LOS LIBERTADORES ST -                                             RR                          250.00
                                             BURGOS ST
                                           BURGOS ST-NAT'L HIGHWAY                                           CR                          325.00
                                           LOS LIBERTADORES ST -                                             RR                          250.00
                                              RIZAL ST
                                           RIZAL ST-GOMEZ ST                                                 RR                          250.00
                                           GOMEZ ST-BURGOS ST                                                RR                          250.00
                                           BURGOS ST - LOS                                                   RR                          250.00
                                             LIBERTADORES ST
SECTION 24
   BURGOS ST                               NAT'L HIGHWAY-BURGOS ST                                           CR                          325.00
                                           BURGOS ST - LOS                                                   RR                          160.00
                                             LIBERTADORES ST
                                           LOS LIBERTADORES ST -                                             RR                          190.00
                                             CORRALES ST
                                           CORRALES ST-NAT'L HIGHWAY                                         RR                          190.00
                                           LOS LIBERTADORES ST -                                             RR                          160.00
                                              BURGOS ST
                                           BURGOS ST-GOMEZ ST                                                RR                          160.00
                                           GOMEZ ST-CORRALES ST                                              RR                          160.00
                                           CORRALES ST - LOS                                                 RR                          160.00
                                             LIBERTADORES ST
   CORRALES ST                             NAT'L HIGHWAY-CORRALES ST                                         CR                          325.00
                                           CORRALES ST - LOS                                                 RR                          250.00
                                             LIBERTADORES ST
                                           LOS LIBERTADORES ST -                                             RR                          160.00
                                             SOLES ST
                                           SOLES ST-NAT'L HIGHWAY                                            RR                          250.00
                                           LOS LIBERTADORES ST -                                             RR                          160.00
                                             CORRALES ST
                                           CORRALES ST-GOMEZ ST                                              RR                          160.00
                                           GOMEZ ST-SOLES ST                                                 RR                          160.00
                                           SOLES ST-LOS LIBERTADORES                                         RR                          160.00
                                           GOMEZ ST-CORRALES ST                                              RR                          160.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
   CORRALES ST                             CORRALES ST-LUNA ST                                               RR                          160.00
                                           LUNA ST-SOLES ST                                                  RR                          160.00
                                           SOLES ST-GOMEZ ST                                                 RR                          160.00
   GOMEZ ST                                GOMEZ ST-BURGOS ST                                                RR                          160.00
                                           BURGOS ST-LUNA ST                                                 RR                          160.00
                                           LUNA ST-CORRALES ST                                               RR                          160.00
                                           CORRALES ST-GOMEZ ST                                              RR                          160.00
 LOS LIBERTADORES ST                       LOS LIBERTADORES ST -                                             RR                          160.00
                                             CABEGUIN ST
                                           CABEGUIN ST-NAT'L HIGHWAY                                         RR                          160.00
   LUNA ST                                 NAT'L HIGHWAY-LUNA ST                                             CR                          325.00
                                           LUNA ST-LOS LIBERTADORES ST                                       RR                          290.00
                                           LOS LIBERTADORES ST -                                             RR                          160.00
                                             CABEGUIN ST
                                           CABEGUIN ST-NAT'L HIGHWAY                                         RR                          160.00
   ROSARIO SOLES ST                        NAT'L HIGHWAY-SOLES ST                                            CR                          325.00
                                           SOLES ST-LOS LIBERTADORES ST                                      RR                          190.00
                                           LOS LIBERTADORES ST-LUNA ST RR                                    RR                          190.00
                                           LUNA ST-NAT'L HIGHWAY                                             RR                          190.00
                                           LOS LIBERTADORES ST -                                             RR                          160.00
                                             SOLES ST
                                           SOLES ST-GOMEZ ST                                                 RR                          160.00
                                           ALONG GOMEZ ST                                                    RR                          160.00
   SALES ST                                GOMEZ ST-SALES ST                                                 RR                          160.00
                                           SALES ST-LUNA ST                                                  RR                          160.00
                                           ALONG LUNA ST                                                     RR                          160.00
SECTION 25                                 ALONG LUNA ST                                                     RR                          160.00
SECTION 26
   MABINI ST                               LUNA ST-MABINI ST                                                 RR                          160.00
                                           MABINI ST-PALANAS ST                                              RR                          160.00
                                           PALANAS ST-CASAS ST                                               RR                          160.00
                                           CASAS ST-LUNA ST                                                  RR                          160.00
   CASAS ST                                LUNA ST-CASAS ST                                                  RR                          160.00
                                           CASAS ST-PALANAS ST                                               RR                          160.00
                                           PALANAS ST-QUIBORO ROAD                                           RR                          160.00
                                           QUIBORO ROAD-LUNA ST                                              RR                          160.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                          D.O. No.                  4-2000
BARANGAY: 002-015                                                                                    Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
ALL LOTS                                   ALONG NATIONAL HIGHWAY                                            CR                          325.00
                                             (BOTH SIDES)
                                           ALONG NATIONAL HIGHWAY                                            CR                          325.00
                                             FROM SECTION 17, 18,
                                             19, 20 - BALBAGON
                                           NAT'L HIGHWAY-SEASHORE                                            CR                          400.00
                                                                                                            APD
                                           NATIONAL HIGHWAY UP                                               A1                            35.00
                                             (EXCESS 20 M.)                                                  A2                            25.00
=====================================================================================
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION                                                                              Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
SECTION 32                                 ALONG CLAUDIO ST                                                  RR                            75.00
                                             (BOTH SIDES)
SECTION 33                                 ALONG ROSARIO ST                                                  RR                            75.00
                                           ALONG SUAZO ST-CREEK                                              RR                            75.00
SECTION 34
   BALTAZAR ST                             BALTAZAR ST-GOMEZ ST                                              RR                            75.00
                                           GOMEZ ST-MACABUGTO ST                                             RR                            75.00
                                           MACABUGTO ST-RIZAL ST                                             RR                            75.00
                                           RIZAL ST-BALTAZAR ST                                              RR                            75.00
   LADAO ST                                VASQUEZ ST-LADAO ST                                               RR                            75.00
                                           LADAO ST-BALTAZAR ST                                              RR                            75.00
                                           BALTAZAR ST-ROSARIO ST                                            RR                            75.00
                                           ROSARIO ST-VASQUEZ ST                                             RR                            75.00
                                           BALTAZAR ST-LADAO ST                                              RR                            75.00
                                           LADAO ST-MACABUGTO ST                                             RR                            75.00
                                           MACABUGTO ST-ROSARIO ST                                           RR                            75.00
                                           ROSARIO ST-BALTAZAR ST                                            RR                            75.00
                                           MACABUGTO ST-LADAO ST                                             RR                            75.00
                                           LADAO ST-ANTIGUA ST                                               RR                            75.00
                                           ANTIGUA ST-ROSARIO ST                                             RR                            90.00
                                           ROSARIO ST-MACABUGTO ST                                           RR                            90.00
   MACABUGTO ST                            MACABUGTO ST-GOMEZ ST                                             RR                            75.00
                                           GOMEZ ST-ANTIGUA ST                                               RR                            75.00
                                           ANTIGUA ST-RIZAL ST                                               RR                            75.00
                                           RIZAL ST-MACABUGTO ST                                             RR                            75.00
   RIZAL ST                                VASQUEZ ST-RIZAL ST                                               RR                            75.00
                                           RIZAL ST-BALTAZAR ST                                              RR                            75.00
                                           BALTAZAR ST-LADAO ST                                              RR                            75.00
                                           LADAO ST-VASQUEZ ST                                               RR                            75.00
                                           BALTAZAR ST-RIZAL ST                                              RR                            75.00
                                           RIZAL ST-MACABUGTO ST                                             RR                            75.00
                                           MACABUGTO ST-LADAO ST                                             RR                            75.00
                                           LADAO ST-BALTAZAR ST                                              RR                            75.00
                                           MACABUGTO ST-RIZAL ST                                             RR                            75.00
                                           RIZAL ST-ANTIGUA ST                                               RR                            75.00
                                           ANTIGUA ST-LADAO ST                                               RR                            75.00
                                           LADAO ST-MACABUGTO ST                                             RR                            75.00
   VASQUEZ ST                              VASQUEZ ST-GOMEZ ST                                               RR                            75.00
                                           GOMEZ ST-BALTAZAR ST                                              RR                            75.00
                                           BALTAZAR ST-RIZAL ST                                              RR                            75.00
RDO NO. 97   GINGOOG CITY (CAMIGUIN ISLAND)
             RIZAL ST-VASQUEZ ST          RR   75.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION                                                                              Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
SECTION 35                                 ALONG VASQUEZ ST-UP                                               RR                            75.00
   ALVAREZ ST                              VASQUEZ ST-ALVAREZ ST                                             RR                            75.00
                                           ALVAREZ ST-BALTAZAR ST                                            RR                            75.00
                                           BALTAZAR ST-GOMEZ ST                                              RR                            75.00
                                           GOMEZ ST-VASQUEZ ST                                               RR                            75.00
                                           BALTAZAR ST-ALVAREZ ST                                            RR                            75.00
                                           ALVAREZ ST-MACABUGTO ST                                           RR                            75.00
                                           MACABUGTO ST-GOMEZ ST                                             RR                            75.00
                                           GOMEZ ST-BALTAZAR ST                                              RR                            75.00
                                           MACABUGTO ST-ALVAREZ ST                                           RR                            75.00
                                           ALVAREZ ST-ANTIGUA ST                                             RR                            75.00
                                           ANTIGUA ST-GOMEZ ST                                               RR                            75.00
                                           GOMEZ ST-MACABUGTO ST                                             RR                            75.00
   BALTAZAR ST                             BALTAZAR ST-BURGOS ST                                             RR                            75.00
                                           BURGOS ST-MACABUGTO ST                                            RR                            75.00
                                           MACABUGTO ST-ZAMORA ST                                            RR                            75.00
                                           ZAMORA ST-BALTAZAR ST                                             RR                            75.00
   MACABUGTO ST                            MACABUGTO ST-BURGOS ST                                            RR                            75.00
                                           BURGOS ST-ANTIGUA ST                                              RR                            75.00
                                           ANTIGUA ST-ZAMORA ST                                              RR                            75.00
                                           ZAMORA ST-MACABUGTO ST                                            RR                            75.00
   VASQUEZ ST                              VASQUEZ ST-BURGOS ST                                              RR                            75.00
                                           BURGOS ST-BALTAZAR ST                                             RR                            75.00
                                           BALTAZAR ST-ZAMORA ST                                             RR                            75.00
                                           ZAMORA ST-VASQUEZ ST                                              RR                            75.00
   ZAMORA ST                               VASQUEZ ST-ZAMORA ST                                              RR                            75.00
                                           ZAMORA ST-BALTAZAR ST                                             RR                            75.00
                                           BALTAZAR ST-ALVAREZ ST                                            RR                            75.00
                                           ALVAREZ ST-VASQUEZ ST                                             RR                            75.00
                                           BALTAZAR ST-ZAMORA ST                                             RR                            75.00
                                           ZAMORA ST-MACABUGTO ST                                            RR                            75.00
                                           MACABUGTO ST-ALVAREZ ST                                           RR                            75.00
                                           ALVAREZ ST-BALTAZAR ST                                            RR                            75.00
                                           MACABUGTO ST-ZAMORA ST                                            RR                            75.00
                                           ZAMORA ST-ANTIGUA ST                                              RR                            75.00
                                           ANTIGUA ST-ALVAREZ ST                                             RR                            75.00
                                           ALVAREZ ST-MACABUGTO ST                                           RR                            75.00
SECTION 36
   ANTIGUA ST                              ANTIGUA ST-BURGOS ST                                              RR                            75.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                           BURGOS ST-SUAZO ST                                                RR                            75.00
                                           SUAZO ST-ZAMORA ST                                                RR                            75.00
                                           ZAMORA ST-ANTIGUA ST                                              RR                            75.00
   KIONISALA ST                            KIONISALA ST-BURGOS ST                                            RR                            75.00
                                           BURGOS ST-IGLESIA ST                                              RR                            75.00
                                           IGLESIA ST-ZAMORA ST                                              RR                            75.00
                                           ZAMORA ST-KIONISALA ST                                            RR                            75.00
   SUAZO ST                                SUAZO ST-BURGOS ST                                                RR                            75.00
                                           BURGOS ST-KIONISALA ST                                            RR                            75.00
                                           KIONISALA ST-ZAMORA ST                                            RR                            75.00
                                           ZAMORA ST-SUAZO ST                                                RR                            75.00
   ZAMORA ST                               ANTIGUA ST-ZAMORA ST                                              RR                            75.00
                                           ZAMORA ST-SUAZO ST                                                RR                            75.00
                                           SUAZO ST-ALVAREZ ST                                               RR                            75.00
                                           ALVAREZ ST-ANTIGUA ST                                             RR                            75.00
                                           SUAZO ST-ZAMORA ST                                                RR                            75.00
                                           ZAMORA ST-KIONISALA ST                                            RR                            75.00
                                           KIONISALA ST-ALVAREZ ST                                           RR                            75.00
                                           ALVAREZ ST-SUAZO ST                                               RR                            75.00
                                           KIONISALA ST-ZAMORA ST                                            RR                            75.00
                                           ZAMORA ST-IGLESIA ST                                              RR                            75.00
                                           IGLESIA ST-ALVAREZ ST                                             RR                            75.00
                                           ALVAREZ ST-KIONISALA ST                                           RR                            75.00
SECTION 37
   ANTIGUA ST                              ANTIGUA ST-ALVAREZ ST                                             RR                            75.00
                                           ALVAREZ ST-SUAZO ST                                               RR                            75.00
                                           SUAZO ST-GOMEZ ST                                                 RR                            75.00
                                           GOMEZ ST-ANTIGUA ST                                               RR                            75.00
   GOMEZ ST                                ANTIGUA ST-GOMEZ ST                                               RR                            75.00
                                           GOMEZ ST-SUAZO ST                                                 RR                            90.00
                                           SUAZO ST-RIZAL ST                                                 RR                            90.00
                                           RIZAL ST-ANTIGUA ST                                               RR                            90.00
                                           SUAZO ST-GOMEZ ST                                                 RR                            90.00
                                           GOMEZ ST-KIONISALA ST                                             RR                            90.00
                                           KIONISALA ST-RIZAL ST                                             RR                            90.00
                                           RIZAL ST-SUAZO ST                                                 RR                            90.00
   KIONISALA ST                            KIONISALA ST-ALVAREZ ST                                           RR                            90.00
                                           ALVAREZ ST-IGLESIA ST                                             RR                            75.00
                                           IGLESIA ST-GOMEZ ST                                               RR                            90.00
                                           GOMEZ ST-KIONISALA ST                                             RR                            90.00
RDO NO. 97   GINGOOG CITY (CAMIGUIN ISLAND)
             KIONISALA ST-GOMEZ ST        RR   90.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
   KIONISALA ST                            GOMEZ ST-IGLESIA ST                                               RR                            90.00
                                           IGLESIA ST-RIZAL ST                                               RR                            90.00
                                           RIZAL ST-KIONISALA ST                                             RR                            90.00
   SUAZO ST                                SUAZO ST-ALVAREZ ST                                               RR                            90.00
                                           ALVAREZ ST-KIONISALA ST                                           RR                            75.00
                                           KIONISALA ST-GOMEZ ST                                             RR                            90.00
                                           GOMEZ ST-SUAZO ST                                                 RR                            90.00
SECTION 38
                                           ALONG ROSARIO ST-                                                 RR                            90.00
                                           MARANDING CREEK
   ANTIGUA ST                              ANTIGUA ST-RIZAL ST                                               RR                            75.00
                                           RIZAL ST-SUAZO ST                                                 RR                            90.00
                                           90SUAZO ST-LADAO ST                                               RR                            90.00
                                           LADAO ST-ANTIGUA ST                                               RR                            90.00
   LADAO ST                                ANTIGUA ST-LADAO ST                                               RR                            75.00
                                           LADAO ST-SUAZO ST                                                 RR                            90.00
                                           SUAZO ST-ROSARIO ST                                               RR                            90.00
                                           ROSARIO ST-ANTIGUA ST                                             RR                            90.00
   ROSARIO ST                              SUAZO ST-ROSARIO ST                                               RR                            90.00
                                           ROSARIO ST-CREEK                                                  RR                            90.00
   SUAZO ST                                SUAZO ST-RIZAL ST                                                 RR                            90.00
                                           RIZAL ST-IGLESIA ST                                               RR                            90.00
                                           IGLESIA ST-ROSARIO ST                                             RR                            90.00
                                           ROSARIO ST-SUAZO ST                                               RR                            90.00
SECTION 39
                                           ALONG IGLESIA ST.                                                 RR                            90.00
                                           ALONG RIZAL ST.                                                   RR                            90.00
                                           ALONG NAT'L HI-WAY                                                CR                          175.00
                                           ALONG BONIFACIO ST.                                               RR                            90.00
SECTION 40                                 CREEK-CLAUDIO ST                                                  RR                            75.00
                                           CLAUDIO ST-SAGAY RIVER                                            RR                            75.00
SECTION 41
   BONIFACIO ST                            BONIFACIO ST-NAT'L HIGHWAY                                        RR                            90.00
                                           NAT'L HIGHWAY-CLAUDIO ST                                          CR                          175.00
                                           ALONG CLAUDIO ST                                                  RR                            90.00
                                             (BOTH SIDES)
                                           CLAUDIO ST-NAT'L HIGHWAY                                          CR                          175.00
SECTION 43
                                           ALONG NAT'L HI-WAY BOTH SIDES                                     CR                          200.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: 001-POBLACION (continuation)                                                               Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                           NAT'L HIGHWAY ST-VELASCO ST                                       RR                            90.00
                                           VELASCO ST-SEASHORE                                               CR                          200.00
SECTION 44
                                           ALONG NAT'L HI-WAY BOTH SIDES                                     CR                          200.00
                                           NAT'L HIGHWAY ST-VELASCO ST                                       RR                          100.00
                                           VELASCO ST-SEASHORE                                               CR                          200.00
SECTION 45
                                           ALONG ALAVAREZ ST.                                                RR                            90.00
                                           ALONG IGLESIA ST                                                  RR                            80.00
                                           ALONG NAT'L HI-WAY BOTH SIDES                                     CR                          175.00
                                           ALONG VELASCO ST                                                  RR                            90.00
   ALL OTHER STREETS                       ALVAREZ ST-NAT'L HIGHWAY                                          RR                          100.00
                                           VELASCO ST-SEASHORE                                               CR                          200.00
SECTION 46
   ALL LOTS                                ALONG IGLESIA ST-ALVAREZ ST                                       RR                            90.00
                                           ALONG BURGOS ST-SEASHORE                                          CR                          200.00
                                           ALONG NATIONAL HIGHWAY -                                          CR                          200.00
                                             ALVAREZ ST
                                           NAT'L HIGHWAY-VELASCO ST                                          RR                          100.00
                                           VELASCO ST-SEASHORE                                               CR                          200.00
RDO NO. 97                                GINGOOG CITY (CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                          D.O. No.                  4-2000
BARANGAY: ALL OTHER BARANGAYS                                                                        Effectivity Date              8-21-02
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
                                                                                                          CLASSI-                 IST REV.
      STREET/SUBDIVISION                                     VI CI NITY                                 FICATION                 ZV/SQ.M.
------------------------------------------ ------------------------------------------------------ -------------------------- ---------------------
ALL LOTS                                   LANDS ALONG THE NATIONAL                                          CR                          175.00
                                             HIGHWAY
                                           NATIONAL HIGHWAY-SEASHORE                                         CR                          200.00
                                           NATIONAL HIGHWAY-UP (20M.)                                        RR                          200.00
                                                                                                             A1                            25.00
                                                                                                             A2                            20.00
                                           MAYANA-BONBON (2,500 M.                                          APD
                                             ALONG NATIONAL
                                             HIGHWAY)
                                           MAYANA-BONBON (60-75 M.                                           CR                          175.00
                                             FROM SHORELINE)
=====================================================================================
RDO NO. 97               GINGOOG CITY (CAMIGUIN ISLAND)
  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 VALUES
     PURSUANT TO RAMO 2-91.
       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.
=====================================================================================
1-3/apmd glrp 6.16.2014
                                            Republic of the Philippines
                                          DEPARTMENT OF FINANCE
                                                     Manila
                 Section 6(e) of Republic Act No. 8424, otherwise known as the "Tax
           Reform Act of 1997", authorizes the Commissioner of Internal Revenue to divide
           the Philippines into different zones or areas and determine for internal revenue
           tax purposes, the fair market value of the real properties located in each zone
           or area upon consultation with competent appraisers both from private and
           public sectors.
                   In case the gross selling price or the market value as shown in the
            schedule of values of the provincial or city assessors is higher than the zonal
            value established herein, such values shall be used as basis for computing the
            internal revenue tax.
                                                                         (Signed)
                                                                JOSE ISIDRO N. CAMACHO
                                                                    Secretary of Finance
RECOMMENDED BY:
                            (Signed)
                       RENE G. BAÑEZ
                    Commissioner of Internal Revenue
                                        DEFINITION OF TERMS
CLASSIFICATION LEGEND:
CODE                                    CLASSIFICATION
RR                                      Residential Regular
CR                                      Commercial Regular
RC                                      Residential Condominium
CC                                      Commercial Condominium
CL                                      Cemetery Lot
A                                       Agricultural
GL                                      Government Land
GP*                                     General Purposes
I                                       Industrial
X                                       Institutional
PS                                      Parking Slot
APD                                     Area for Priority Development
BARANGAY: 002
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
GUANZON ST                                         NAT'L HIWAY-TUTO ST                                               CR                       600.00
GUANZON ST                                         TUTO ST-GUNDAYA ST                                                RR                       320.00
GUNDAYA ST                                         GUANZON ST-RIZAL ST                                               RR                       320.00
NATIONAL HIGHWAY                                   GUANZON ST-RIZAL ST                                               CR                       475.00
RIZAL ST.                                          NAT'L HIWAY-GUNDAYA ST                                            CR                       600.00
RODRIGUEZ ST                                       NAT'L HIWAY-GUNDAYA ST                                            RR                       320.00
TUTO ST                                            GUANZON ST-RIZAL ST                                               RR                       320.00
BARANGAY: 003
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
DELIMA ST                                          NAT'L HIWAY-GUNDAYA ST                                            RR                       320.00
GOMEZ ST                                           NAT'L HIWAY-GUNDAYA ST                                            RR                       320.00
GUANZON ST                                         NAT'L HIGHWAY-TUTO ST                                             CR                       600.00
GUANZON ST                                         TUTO ST-GUNDAYA ST                                                RR                       320.00
GUNDAYA ST                                         DELIMA ST-GUANZON ST                                              RR                       320.00
NATIONAL HI-WAY                                    DELIMA ST-GUANZON ST                                              CR                       800.00
TUTO ST                                            DELIMA ST-GUANZON ST                                              RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 005
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
AQUINO ST                                          GUNDAYA ST-CUERDO ST                                              RR                       320.00
CUERDO ST                                          JADOL ST-DELIMA ST                                                RR                       320.00
DE LARA ST                                         JADOL ST-DELIMA ST                                                RR                       320.00
DELIMA ST                                          GUNDAYA ST-CUERDO ST                                              RR                       320.00
GUNDAYA ST                                         JADOL ST-DELIMA ST                                                RR                       320.00
JADOL ST                                           GUNDAYA ST-CUERDO ST                                              RR                       320.00
BARANGAY: 006
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
CUERDO ST                                          DELIMA ST-GUANZON ST                                              RR                       320.00
DE LARA ST                                         DELIMA ST-GUANZON ST                                              RR                       320.00
DELIMA ST                                          GUNDAYA ST-CUERDO ST                                              RR                       320.00
GOMEZ ST                                           GUNDAYA ST-CUERDO ST                                              RR                       320.00
GUANZON ST                                         GUNDAYA ST-CUERDO ST                                              RR                       320.00
GUNDAYA ST                                         DELIMA ST-GUANZON ST                                              RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 008
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GAHUB RIVER                                  GUNDAYA ST-CUERDO ST, EXTN.                                       RR                       160.00
CUERDO EXTENSION                                   RIZAL ST-GUNO ST                                                  RR                       160.00
GUNDAYA ST                                         RIZAL ST-GAHUB RIVER                                              RR                       320.00
GUNO ST                                            GUNDAYA ST-CUERDO ST                                              RR                       320.00
RIZAL ST                                           GUNDAYA ST-CUERDO ST                                              CR                       600.00
BARANGAY: 009
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GAHUB RIVER                                  CUERDO EXTN-CABILTO ST                                            RR                       160.00
CABILTO ST                                         RIZAL ST-GUNO ST                                                  CR                       600.00
CABILTO ST                                         GUNO ST-GAHUB RIVER                                               RR                       260.00
CUERDO EXTENSION                                   RIZAL ST-GUNO ST                                                  RR                       160.00
GUNO ST                                            CUERDO ST-MENDOZA ST                                              RR                       260.00
GUNO ST                                            MENDOZA ST-CABILTO ST                                             CR                       600.00
MENDOZA ST                                         RIZAL ST-GUNO ST                                                  CR                       600.00
MENDOZA ST                                         GUNO ST-GAHUB RIVER                                               CR                       600.00
RIZAL ST                                           CUERDO ST-CABILTO ST                                              CR                       600.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 011
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
CABILTO ST                                         DELIMA ST-GUANZON ST                                              RR                       320.00
CUERDO ST                                          DELIMA ST-GUANZON ST                                              RR                       320.00
DELIMA ST                                          CUERDO ST-CABILTO ST                                              RR                       320.00
GOMEZ ST                                           CUERDO ST-CABILTO ST                                              RR                       320.00
GUANZON ST                                         CUERDO ST-CABILTO ST                                              RR                       320.00
MENDOZA ST                                         DELIMA ST-GUANZON ST                                              RR                       320.00
BARANGAY: 012
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
AQUINO ST                                          CUERDO ST-CABILTO ST                                              RR                       320.00
CABILTO ST                                         JADOL ST-DELIMA ST                                                RR                       320.00
CUERDO ST                                          JADOL ST-DELIMA ST                                                RR                       320.00
DELIMA ST                                          CUERDO ST-CABILTO ST                                              RR                       320.00
JADOL ST                                           CUERDO ST-CABILTO ST                                              RR                       320.00
MENDOA ST                                          JADOL ST-DELIMA ST                                                RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 014
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GINGOOG BAY                                  DELIMA ST-GUANZON                                                 RR                       200.00
CABILTO ST                                         DELIMA ST-GUANZON                                                 RR                       320.00
CONDEZA ST                                         DELIMA ST-GUANZON                                                 RR                       320.00
DELIMA ST                                          CABILTO ST-GINGOOG BAY                                            RR                       320.00
GOMEZ ST                                           CABILTO ST-GINGOOG BAY                                            RR                       320.00
GUANZON ST                                         CABILTO ST-GINGOOG BAY                                            RR                       320.00
LUGOD ST                                           DELIMA ST-GUANZON ST
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 016
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GAHUB RIVER                                  CABILTO ST-GINGOOG BAY                                            RR                       160.00
ALONG GINGOOG BAY                                  JUMO ST-GAHUB RIVER                                               RR                       120.00
ALONG GINGOOG BAY                                  RIZAL ST-JUMO ST                                                  RR                       160.00
CABILTO ST                                         RIZAL ST-GUNO ST                                                  CR                       600.00
CABILTO ST                                         GUNO ST-GAHUB RIVER                                               RR                       320.00
CONDEZA ST                                         RIZAL ST-GUNO ST                                                  CR                       600.00
CONDEZA ST                                         GUNO ST-GAHUB RIVER                                               RR                       320.00
GUNO ST                                            CABILTO ST-GINGOOG BAY                                            CR                       600.00
JUMO ST                                            CONDEZA ST-GINGOOG ST                                             RR                       320.00
LUGOD ST                                           RIZAL ST-GUNO ST                                                  RR                      320.00
LUGOD ST                                           GUNO ST-JUMO ST                                                   CR                       600.00
RIZAL ST                                           CABILTO ST-LUGOD ST                                               CR                       600.00
RIZAL ST                                           LUGOD ST-GINGOOG BAY                                              RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 018
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GINGOOG BAY                                  JADOL ST-CEMETERY                                                 RR                       160.00
CABILTO EXTENSION                                  JADOL ST-BGYS 18-I8A                                              RR                       320.00
                                                   BDRY (DRAINAGE)
JADOL ST                                           CABILTO ST-GINGOOG BAY                                            RR                       320.00
LUGOD ST                                           JADOL ST-CEMETERY                                                 RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 019
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
CABILTO EXTENSION                                  NAT'L HIGHWAY-TUTO EXTN                                           CR                       800.00
CABILTO EXTENSION                                  TUTO EXTN TO BRGYS                                                RR                       320.00
                                                    18A-19 BOUNDARY
CABILTO EXTENSION                                  INTERIOR                                                          RR                       160.00
NATIONAL HIGHWAY                                   CABILTO EXTN-MARCELINO                                            CR                    1,000.00
                                                   KHO RICE & CORN MILL
NATIONAL HIGHWAY                                   MARCELINO KHO RICE &                                              CR                       600.00
                                                   CORN MILL-GARCIA RICE
                                                    &CORN MILL
NATIONAL HIGHWAY                                   GARCIA RICE & CORN MILL                                           CR                      475.00
                                                   TO KIBALUYOT
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 022
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
CABUYO-AN SUBDIVISION                              INTERIOR                                                          RR                       320.00
C.V. LUGOD ST                                      TRINIDAD BAOL ST-NAT'L HIGH                                       RR                       320.00
MOTOOMULL ST                                       NAT'L HIGHWAY-TRINIDAD BAOL                                       RR                       320.00
NATIONAL HIGHWAY                                   MOTOOMULL ST-C.V. LUGOD ST                                        CR                    1,000.00
TRINIDAD BAOL ST                                   MOTOOMULL ST-C.V. LUGOD ST                                        RR                       320.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 024
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG GINGOOG BAY                                  GAHUB RIV-MANGISKIS CRK                                           RR                       160.00
MAGALLANES ROAD                                    GAHUB RIV-MANGISKIS CRK                                           RR                       260.00
MARANG ST                                          MAGALLANES RD-NAT'L HIWAY                                         RR                       260.00
NABOOD AREA                                        GAHUB RIV-MANGISKIS CRK                                           RR                       120.00
                                                   INT. LOTS (EX. NABOOD                                             RR                       160.00
                                                   AREA)
RDO NO. 97                                        GINGOOG CITY
BARANGAY: 025
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALONG BARANGAY ROAD                                NAT'L HIWAY-EDWAMEPA PROJ.                                        RR                       200.00
ALONG GINGOOG BAY                                  MANGISKIS CRK-PANDAN                                              RR                       160.00
ALONG MANGISKIS CREEK                              GINGOOG BAY-SOUTHWARD                                             RR                       160.00
                                                   DIRECTION
DE LARA SUBDIVISION                                                                                                  RR                       260.00
NATIONAL HIGHWAY                                   MANGISKIS CRK-SAN JUAN
                                                   ELEMENTARY SCHOOL                                                 CR                       475.00
ALL OTHER STREETS                                  INTERIOR LOTS                                                     RR                      200.00
BARANGAY: 026
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
GINGOOG-CLAVERIA                                   JUNC. OF STA. CLARA RD &                                          RR                       260.00
SECONDARY NAT'L HIWAY                              GUANZON EXTN. UP TO                                               RR                       260.00
                                                   CONCRETE ROAD
GINGOOG-CLAVERIA RD                                CONCRETE ROAD-KALAGONOY CREEK                                     RR                       200.00
SAA SUBDIVISION                                                                                                      RR                       260.00
ALL OTHER STREETS                                  STA. CLARA-MOTOOMULL EXTN.                                        RR                       320.00
                                                   JUNT. ALONG STA.CLARA RD
                                                     -JUNCT. MOTOOMULL EXTN.
                                                   & GUANZON EXTEN.
                                                   INTERIOR LOTS                                                     RR                       160.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: ALAGATAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: ANAKAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NATIONAL HIGHWAY                                            CR                       600.00
                                                   BARANGAY PROPER                                                   RR                       160.00
                                                   INTERIOR                                                          RR                        70.00
                                                                                                                     A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: BAKID-BAKID
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: BAL-ASON
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: BINACALAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: CAPITULANGAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: DINAWEHAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: EUREKA
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: KALAGONOY
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: KALIPAY
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: KIANLAGAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: KIPUNTOS
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: LAWAAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: LAWIT
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: LIBON
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: LUNAO
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
INTERIOR                                                                                                             RR                        90.00
                                                                                                                    A39                        90.00
                                                   INTERIOR                                                          RR                        90.00
                                                                                                                     A4                          3.60
RDO NO. 97                                        GINGOOG CITY
BARANGAY: MALIBUD
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: MALINAO
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: MIMBALAGON
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: MIMBUANGA
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: MINDALAWANG
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: MINSAPINIT
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: ODIONGAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
                                                   BARANGAY PROPER                                                   RR                       160.00
                                                                                                                     A4                          3.60
BARANGAY: PANGASIHAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
                                                   INTERIOR                                                          A1                          4.70
                                                                                                                     A2                          3.70
                                                                                                                     A3                          3.00
                                                                                                                     A4                          3.60
                                                   ALONG BRGY. ROAD                                                  RR                       160.00
RDO NO. 97                                        GINGOOG CITY
BARANGAY: PUNONG
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
                                                   ALONG NAT'L HIGHWAY                                               RR                       160.00
BARANGAY: RICORRO
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: SANTIAGO
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
                                                   INTERIOR                                                          A1                          4.70
                                                                                                                     A2                          3.70
                                                                                                                     A3                          3.00
                                                                                                                     A4                          3.60
                                                   ALONG BARANGAY ROAD                                               RR                       160.00
BARANGAY: TALISAY
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           ALONG NAT'L HIGHWAY                                               CR                       600.00
                                                                                                                     A4                          3.60
BARANGAY: TALON
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
RDO NO. 97                                        GINGOOG CITY
BARANGAY: TINULONGAN
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
BARANGAY: TAGPAKO
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
                                                                                                                 CLASSI-              1ST REV.
          STREET/SUBDIVISION                                          VICINITY                                  FICATION              ZV/SQ.M.
-------------------------------------------------- -------------------------------------------------------- --------------------- --------------------
ALL LOTS                                           BARANGAY ROAD                                                     RR                        70.00
                                                   INTERIOR                                                          A4                          3.60
                                                                                                                    A12                          2.75
   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.
                  Section 6(e) of Republic Act No. 8424, otherwise known as the “Tax Reform Act of 1997”,
          authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas
          and determine for internal revenue tax purposes, the fair market value of the real properties located in
          each zone or area upon consultation with competent appraisers both from 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 Balingoan, Binuangan, Kinoguitan,
          Lagonglong, Magsaysay, Medina, Salay, Sugbongcogon and Talisayan under the jurisdiction of
          Revenue District Office No. 97 (Gingoog City), Revenue Region No. 16 (Cagayan de Oro City) after
          public hearing was conducted on June 10,1997 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.
                                                                                  (SIGNED)
                                                                             EDGARDO B. ESPIRITU
                                                                               Secretary of Finance
RECOMMENDED BY:
                                                (SIGNED)
                                         BEETHOVEN L. RUALO
                                       Commissioner of Internal Revenue
                  DEFINITION OF TERMS
        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   Papper Land
A6      Fishpond                                                  A31   Mineral Land
A7      Swamp                                                     A32   Non Metallic mineral Land
A8      Nipa Land                                                 A33   Coal Deposit
A9      Cotton Land                                               A34   African Oil Land
A10     Cogon                                                     A35   Rubber Land
A11     Abaca Land                                                A36   Forest Land/Timber Land
A12     Orchard                                                   A37   Horticultural Land
A13     Pineapple Land                                            A38   Salt Beds
A14     Banana Land                                               A39   Seashore
A15     Pasture Land                                              A40   Resort
A16     Corn Land                                                 A41   Sandy/Stony
A17     Sugar Land                                                A42   Prawn pond
A18     Tobacco land                                              A43   Sorghum
A19     Cacao                                                     A44   Ipil-ipil
A20     Lanzones                                                  A45   Kangkong
A21     Durian                                                    A46   Zarate
A22     Rambutan                                                  A47   Vegetable land
A23     Mango                                                     A48   Coffee
A24     Mangrove                                                  A49   Mountainous/Hilly Areas
A25     Camote/Cassava                                            A50   Other Agricultural Lands
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : BALINGOAN
                                                                                                                        D.O. No.                  30-99
BARANGAY : POBLACION                                                                                               Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
MAGSAYSAY ST.                                            ALONG NAT'L. HIGHWAY                                              RR                           140.00
                                                                                                                           CR                           250.00
PROVINCIAL ROAD                                          ALONG NAT'L. HIGHWAY                                              RR                           140.00
J.R.SANTOS ST.                                           ALONG NAT'L. HIGHWAY                                              CR                           265.00
GARCIA ST.                                               ALONG NAT'L. HIGHWAY                                              RR                           140.00
RIZAL ST.                                                ALONG NAT'L. HIGHWAY                                              RR                           140.00
LAPU-LAPU ST.                                            ALONG NAT'L. HIGHWAY                                              RR                           115.00
ROXAS ST.                                                A.SANTOS ST-OUTSKIRTS                                             CR                           250.00
                                                                                                                           RR                           170.00
MERCADO ST.                                              A.SANTOS ST-OUTSKIRTS                                             CR                           250.00
                                                                                                                           RR                           140.00
NATIONAL HIGHWAY                                         MAGSAYSAY ST-JUNCTION                                             CR                           250.00
                                                         JUNCTION-FERNANDEZ ST.                                            RR                           135.00
                                                         FERNANDEZ ST-LAPINIG ST.                                          RR                           125.00
FERNANDEZ ST.                                            NAT'L. HIGHWAY-RIZAL ST.                                          CR                           175.00
                                                         RIZAL ST-JUNCTION                                                 RR                           135.00
LAPINIG ST.                                              QUIRINO ST-NAT'L.HI-WAY                                           RR                           115.00
PANULAYA ST.                                             MAGSAYSAY ST-PROV'L. RD.                                          CR                           155.00
                                                         PROV'L.RD-GARCIA ST.                                              RR                           135.00
QUIRINO ST.                                              FERNANDEZ ST-SEASHORE                                             RR                           125.00
QUEZON ST.                                               NAT'L.HIGHWAY-JUNCTION                                            RR                           125.00
OSMEÑA ST.                                               FERNANDEZ ST-QUEZON ST.                                           RR                           125.00
PALMA ST.                                                JUNCTION-SEASHORE                                                 RR                           135.00
BARANGAY : DAHILIG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            25.00
                                                                                                                           A4                              4.25
                                                                                                                           A16                             5.15
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : BALINGOAN
                                                                                                                        D.O. No.                  30-99
BARANGAY : MANTANGALE                                                                                              Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L. HIGHWAY                                              RR                           145.00
                                                         BEACH RESORT                                                      RR                           100.00
                                                                                                                           CR                           145.00
                                                         INTERIOR                                                          RR                           100.00
                                                                                                                           A4                              4.25
                                                                                                                           A16                             5.15
                                                                                                                           A39                          100.00
                                                                                                                           A40                          110.00
BARANGAY : KABANGASAN
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            25.00
                                                         INTERIOR                                                          A4                              4.25
                                                                                                                           A16                             5.15
MUNICIPALITY :             BINUANGAN
                                                                                                                        D.O. No.                  30-99
BARANGAY : POBLACION                                                                                               Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
GERARDO ROA ST.                                          NAT'L. HIGHWAY-ZAGADE ST.                                         CR                            90.00
N. SALVANA ST.                                           NAT'L. HIGHWAY-J. AGCOPRA ST.                                     RR                            55.00
                                                         J. AGCOPRA ST-P. BATCHO ST.                                       CR                            90.00
                                                         P. BATCHO ST-A. ZAGADO ST.                                        RR                            55.00
A. ZULITA ST.                                            NAT'L. HIGHWAY-ZAGADO ST.                                         RR                            55.00
A. ACERO ST.                                             A.ZULITA ST-NAT'L.HI-WAY                                          RR                            55.00
J. AGCOPRA ST.                                           A.ZULITA ST-NAT'L.HI-WAY                                          CR                            90.00
P. BATCHO ST.                                            A.ZULITA ST-G.ROA ST.                                             CR                            90.00
A. ZAGADO ST.                                            A.ZULITA ST-OUTSKIRTS                                             RR                            55.00
NATIONAL HIGHWAY                                         A.ZULITA ST-A.ZAGADO ST.                                          CR                            90.00
                                                                                                                           RR                            55.00
                                                         A.ZULITA ST-G.ROA ST.                                             RR                            35.00
                                                         ESTRELLA RACINES PLACE                                            CR                           100.00
                                                         JUAN GUMAHIS PLACE                                                CR                           100.00
                                                         INTERIOR                                                          A4                              1.45
                                                                                                                           A12                             1.45
                                                                                                                           A16                             2.95
BARANGAY : MOSANGOT
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NAT'L. HIGHWAY                                                    RR                            55.00
                                                         INTERIOR                                                          A4                              1.45
                                                                                                                           A12                             1.45
                                                                                                                           A16                             2.95
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : BINUANGAN
BARANGAY : MABINI
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NAT'L. HIGHWAY                                                    RR                            55.00
                                                                                                                           CR                           100.00
                                                                                                                           A4                              1.45
                                                                                                                           A12                             1.45
                                                                                                                           A16                             2.95
================================= ================================= ============= ==============
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : KINOGUITAN
                                                                                                                        D.O. No.                  30-99
BARANGAY :POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
MABINI ST.                                               OSMEÑA ST-GETUBIG ST.                                             CR                           170.00
                                                         GETUBIG ST-PADLA ST.                                              RR                           100.00
JALLASGO ST.                                             RIZAL ST-CLARIN ST.                                               RR                           100.00
MALVAR ST.                                               OSMEÑA ST.                                                        RR                           100.00
                                                         OSMEÑA ST-PADLA ST.                                               RR                            75.00
A. LUNA ST.                                              QUEZON ST-OSMEÑA ST.                                              RR                           100.00
                                                         OSMEÑA ST-PADLA ST.                                               RR                            75.00
VARIAS ST.                                               NAT'L.HIGHWAY-CLARIN ST.                                          RR                           100.00
NEW NAT'L. HIGHWAY                                       ELLO BAAS ST-OSMEÑA ST.                                           RR                           100.00
                                                         CLARIN ST-OLD NAT'L.                                              RR                            75.00
                                                              HIGHWAY JUNCTION
PABELIC ST.                                              ELLO BAAS ST-CLARIN ST.                                           RR                            75.00
BORROMEO ST.                                             ELLO BAAS ST-CLARIN ST.                                           RR                            75.00
ELLO BAAS ST.                                            BORROMEO ST-VARIAS ST.                                            RR                            75.00
M.L.QUEZON ST.                                           BORROMEO ST-NAT'L.HIWAY                                           RR                           100.00
JOSE RIZAL ST.                                           BORROMEO ST-NAT'L.HIGHWAY                                         RR                           100.00
GORBURZA ST.                                             BORROMEO ST-VARIAS ST.                                            RR                            75.00
                                                         VARIAS ST-NAT'L.HIGHWAY                                           RR                           100.00
CLARIN ST.                                               BORROMEO ST-VARIAS ST.                                            RR                           100.00
                                                         VARIAS ST-NAT'L.HIGHWAY                                           RR                           100.00
OSMEÑA ST.                                               NAT'L.HEROES ST-NAT'L.                                            RR                           100.00
                                                             HIGHWAY
                                                         NAT'L.HIGHWAY-MABINI ST.                                          CR                           140.00
M.ROXAS ST.                                              NAT'L.HEROES ST-NAT'L.                                            RR                           100.00
                                                             HIGHWAY
                                                         NAT'L.HIGHWAY-MABINI ST.                                          CR                           170.00
GETUBIG ST.                                              NEW NAT'L.HIGHWAY-MABINI ST.                                      RR                           100.00
PADLA ST.                                                NEW NAT'L.HIGHWAY-MABINI ST.                                      RR                            75.00
OLD NAT'L. HIGHWAY                                       OLD NAT'L.HIGHWAY-INTERSECT                                       RR                            50.00
                                                               JUNCTION
                                                         JUNCTION-CLARIN ST.                                               RR                            75.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : KINOGUITAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: BERAY                                                                                                    Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 PROVINCIAL ROAD                                                   RR                            75.00
                                                                                                                           A4                              2.45
                                                                                                                           A16                             2.45
BARANGAY: BUKO
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG HIGHWAY                                                     CR                           170.00
                                                         ALONG SEASHORE                                                    CR                           170.00
                                                         INTERIOR                                                          A4                              2.45
                                                                                                                           A8                              1.70
                                                                                                                           A12                             2.45
                                                                                                                           A20                             2.45
BARANGAY: CALITI-AN
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            20.00
                                                         INTERIOR                                                          A4                              2.45
                                                                                                                           A16                             5.05
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : KINOGUITAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: CALUBO, SALICAPAWAN                                                                                      Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           170.00
                                                         INTERIOR                                                          RR                            75.00
                                                                                                                           A4                              2.45
                                                                                                                           A8                              2.45
                                                                                                                           A4                              2.45
                                                                                                                           A20                             2.45
BARANGAY: KITOTOK
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            75.00
                                                                                                                           A4                              2.45
                                                                                                                           A12                             2.45
                                                                                                                           A20                             2.45
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : KINOGUITAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: KAGUMAHAN                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            20.00
                                                         INTERIOR                                                          A4                              2.45
                                                                                                                           A16                             5.05
BARANGAY: SUAREZ
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                                                                                   RR                            75.00
                                                                                                                           A4                              2.45
                                                                                                                           A16                             2.45
BARANGAY: SUMALAG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           170.00
                                                         INTERIOR                                                          RR                            75.00
                                                                                                                           A4                              2.45
MUNICIPALITY : LAGONGLONG
                                                                                                                        D.O. No.                  30-99
BARANGAY: POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
I. ABRENA ST.                                            GADRINAB ST-ABROGAR ST.                                           CR                           245.00
S. CANEOS ST.                                            C.GADRINAB ST-T.GADRINAB ST.                                      RR                           135.00
                                                         T.GADRINAB-ABREGAR ST.                                            CR                           245.00
                                                         ABROGAR ST-FOSGATE ST.                                            RR                           115.00
                                                         C.FOSGATE ST-CABUYAON ST.                                         RR                            90.00
C.M. ACAO ST.                                            GADRINAB ST-J.B. ACHAS ST.                                        RR                           115.00
C. GADRINAB ST.                                          J.M. ACAO ST-C.M. ACAO ST.                                        RR                           115.00
T. GADRINAB ST.                                          A.B. CABUNOC ST-C.M. ACAO ST.                                     RR                           135.00
                                                         C.M. ACAO ST-OUTSKIRTS                                            RR                           115.00
B. BAGONGON ST.                                          A.B. CABUNOC ST-C.M. ACAO ST.                                     RR                           135.00
C. TAGARDA ST.                                           NEW NAT'L.HIGHWAY-OLD                                             RR                           135.00
                                                            NAT'L HIGHWAY
                                                         OLD NAT'L.HIGHWAY-C.FOSGATE                                       RR                           135.00
                                                         FOSGATE ST-A.CABUYAON ST.                                         RR                           115.00
JOSE ACAO ST.                                            NEW NAT'L.HIGHWAY-C.FOSGATE ST.                                   RR                           135.00
                                                         FOSGATE ST-A.CABUYAON ST.                                         RR                           115.00
CABUNOC ST.                                              NAT'L.HIGHWAY-ABROGAR ST.                                         RR                           135.00
                                                         ABROGAR ST-CABUYAON ST.                                           RR                           115.00
F. EBLAMO ST.                                            T.GADRINAB ST-ABROGAR ST.                                         CR                           245.00
                                                         ABROGAR ST-FOSGATE ST.                                            RR                           135.00
                                                         FOSGATE ST-CABUYAON ST.                                           RR                           115.00
ABROGAR ST.                                              AB. CABUNOC ST-F.EBLAMO ST.                                       RR                           135.00
                                                         F.EBLAMO ST-S.CANEOS ST.                                          CR                           175.00
                                                         S.CANEOS ST-OUTSKIRTS                                             RR                           115.00
PELAEZ ST.                                               AB. CABUNOC ST-S.CANEOS ST.                                       RR                           135.00
C. FOSGATE ST.                                           AB. CABUNOC ST-OUTSKIRT                                           RR                           115.00
N. PAMISA ST.                                            AB. CABUNOC ST-OUTSKIRT                                           RR                            90.00
NEW NAT'L.HIGHWAY                                        AB. CABUNOC ST-CM. ACAO ST.                                       RR                           135.00
JB. ACHAS ST.                                            AB. CABUNOC ST-TALAHIRAN                                          CR                           245.00
                                                              BRIDGE
BARANGAY: TABOK
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           160.00
                                                         INTERIOR                                                          RR                           120.00
                                                                                                                           A1                              9.00
                                                                                                                           A4                              2.30
                                                                                                                           A5                              2.75
                                                         COASTAL AREA                                                      CR                           160.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : LAGONGLONG
                                                                                                                        D.O. No.                  30-99
BARANGAY: BANGLAY, UMAGOS, GASTON                                                                                  Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                           115.00
                                                         INTERIOR                                                          RR                            90.00
                                                                                                                           A4                              2.30
                                                                                                                           A5                              2.70
MUNICIPALITY : MAGSAYSAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
QUEZON ST.                                               CLARITO ST-BACOY ST.                                              CR                           165.00
                                                         BACOY ST-ODRIGUE ST.                                              RR                            95.00
                                                         ODRIGUE ST-KAKILGAN ST.                                           RR                            70.00
LARA ST.                                                 FABE ST-AQUINO ST.                                                CR                           165.00
RIZAL ST.                                                CLARITO ST-BACOY ST.                                              CR                           165.00
                                                         BACOY ST-KAKILGAN ST.                                             RR                            95.00
KAKILGAN ST.                                             QUEZON ST-RIZAL ST.                                               RR                            70.00
                                                         RIZAL ST-ROXAS ST.                                                RR                            95.00
                                                         ROXAS ST-SHORELINE                                                RR                            70.00
ROXAS ST.                                                CLARITO ST-BACOY ST.                                              CR                           165.00
                                                         BACOY ST-KAKILGAN ST.                                             RR                            95.00
RATILLA ST.                                              QUEZON ST-RIZAL ST.                                               RR                            70.00
                                                         RIZAL ST-ROXAS ST.                                                RR                            95.00
                                                         ROXAS ST-SHORELINE                                                RR                            70.00
ODRIGUE ST.                                              CRUZ ST-ROXAS ST.                                                 RR                            95.00
                                                         ROXAS ST-SHORELINE                                                RR                            70.00
BACOY ST.                                                CRUZ ST-QUEZON ST.                                                RR                            95.00
                                                         QUEZON ST-ROXAS ST.                                               CR                           165.00
                                                         ROXAS ST-SHORELINE                                                RR                            95.00
AQUINO ST.                                               LARA ST-ROXAS ST.                                                 CR                           165.00
                                                         ROXAS ST-SHORELINE                                                RR                            95.00
DUAT ST.                                                 LARA ST-ROXAS ST.                                                 CR                           165.00
                                                         ROXAS ST-SHORELINE                                                RR                            95.00
FABE ST.                                                 LARA ST-ROXAS ST.                                                 CR                           165.00
                                                         ROXAS ST-SHORELINE                                                RR                            70.00
CLARITO ST.                                              QUEZON ST-ROXAS ST.                                               RR                            95.00
                                                         ROXAS ST-SHORELINE                                                RR                            70.00
CRUZ ST.                                                 BACOY JUNCTION-ODRIGUE JUNCTION                                   CR                           135.00
ALL OTHER STREETS                                        INTERIOR                                                          A4                              4.80
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MAGSAYSAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: CONSUELO, KANDIIS, BONIFACIO AQUINO, ARTADI                                                              Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           165.00
                                                                                                                           RR                            95.00
                                                                                                                             I                          165.00
                                                         INTERIOR                                                          A1                              9.30
                                                                                                                           A2                              5.40
                                                                                                                           A3                              5.00
                                                                                                                           A4                              2.40
                                                                                                                           A14                             2.80
MUNICIPALITY : MAGSAYSAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: CABUBUHAN                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 PROVINCIAL ROAD                                                   RR                            95.00
                                                                                                                           A1                              9.30
                                                                                                                           A2                              5.40
                                                                                                                           A4                              2.40
                                                                                                                           A14                             2.80
                                                                                                                           A16                             4.90
                                                                                                                          APD
BARANGAY: KABANTIAN
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           165.00
                                                                                                                           RR                            95.00
                                                         INTERIOR                                                          A1                              9.30
                                                                                                                           A2                              5.40
                                                                                                                           A3                              5.00
                                                                                                                           A4                              2.40
                                                                                                                           A14                             2.80
BARANGAY: KIBUNGSOD
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
NATIONAL HIGHWAY                                                                                                           CR                           165.00
                                                                                                                           RR                            95.00
CROSSING                                                                                                                   CR                           165.00
ST. BERNARD COLLEGE                                                                                                         X                           165.00
PROVINCIAL ROAD                                                                                                            CR                           165.00
                                                         INTERIOR                                                          A1                              9.30
                                                                                                                           A2                              5.40
                                                                                                                           A3                              5.00
                                                                                                                           A4                              2.40
                                                                                                                           A14                             2.80
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MAGSAYSAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: MINDULAO, SAN VICENTE                                                                                    Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 PROVINCIAL ROAD                                                   RR                            95.00
                                                                                                                           A4                              2.40
                                                                                                                           A14                             2.80
                                                                                                                           A16                             4.90
MUNICIPALITY : MAGSAYSAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: STA. CRUZ                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           165.00
                                                                                                                           RR                            95.00
                                                                                                                             I                          165.00
                                                         INTERIOR                                                          A1                              9.30
                                                                                                                           A2                              5.40
                                                                                                                           A3                              5.00
                                                                                                                           A4                              2.40
                                                                                                                           A6                              7.20
                                                                                                                           A14                             2.80
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: NORTH POBLACION                                                                                          Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
PELAEZ ST.                                               TION ST-BRIDGE EAST SIDE                                          RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
RAGOT ST.                                                REMEGOSO ST-RIVER BANK                                            RR                           270.00
                                                         INTERIOR                                                          RR                           200.00
                                                         REMEGOSO ST-SHORELINE                                             RR                           250.00
ALABA ST.                                                TION ST-BRIDGE EAST SIDE                                          RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
X ST.                                                    TION ST-CANABA ST.                                                RR                           270.00
                                                                                                                           RR                           175.00
REMEGOSO ST.                                             OLD NAT'L.HI-WAY-MNCHS                                            RR                           250.00
                                                         INTERIOR                                                          RR                           170.00
TION ST.                                                 RAGOT-SHORELINE                                                   RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
                                                         X ST-RAGOT ST.                                                    RR                           270.00
                                                         INTERIOR                                                          RR                           130.00
                                                         A ST-MORESCO                                                      RR                           160.00
                                                         INTERIOR                                                          RR                           125.00
                                                         MORESCO-HIGHWAY                                                   RR                           125.00
CABANA ST.                                               ALABA ST-RAGOT ST.                                                RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
                                                         RAGOT ST-SHORELINE                                                RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
EBARLE ST.                                               ALABA ST-RAGOT ST.                                                RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
                                                         RAGOT ST-SHORELINE                                                RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
TANGAN ST.                                               RAGOT ST-SHORELINE                                                RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
                                                         ALABA ST-RAGOT ST.                                                RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
DE ORO REALTY &                                          INTERIOR TION ST.                                                 RR                           225.00
DEVELOPMENT CORP.                                        WEST SIDE                                                         RR                           225.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: SOUTH POBLACION                                                                                          Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
PELAEZ ST.                                               BRIDGE WEST SIDE-OLD                                              RR                           250.00
                                                           NAT'L HIGHWAY
                                                         INTERIOR                                                          RR                           175.00
UYGUANGCO ST.                                            PELAEZ ST-OLD NAT'L.HI-WAY                                        RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
ATIENZA ST.                                              ALABA ST-OLD NAT'L.HI-WAY                                         RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
ALMONIA ST.                                              ALABA ST-OLD NAT'L.HI-WAY                                         RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
TIRO ST.                                                 ALABA ST-OLD NAT'L.HI-WAY                                         RR                           270.00
                                                         INTERIOR                                                          RR                           175.00
ALABA ST.                                                BRIDGE WEST SIDE-ATIENZA ST.                                      CR                           500.00
                                                         INTERIOR                                                          RR                           270.00
                                                         ATIENZA ST-INFRONT SHELL                                          CR                           500.00
                                                         INTERIOR                                                          RR                           270.00
                                                         SHELL STATION-TIRO ST.                                            CR                           500.00
                                                         INTERIOR                                                          RR                           270.00
MEDINA AGRO IND'L DEV'T. CORP.
     (MAID)
ROAD 1                                                   ROAD LOT 16-ROAD LOT 2                                            RR                           225.00
ROAD 2                                                   ROAD LOT 1-ROAD LOT 3                                             RR                           225.00
ROAD 3                                                   ROAD LOT 6-ROAD LOT 9                                             RR                           225.00
ROAD 4                                                   ROAD LOT 6-ROAD LOT 3                                             RR                           225.00
ROAD 5                                                   ROAD LOT 6-ROAD LOT 3                                             RR                           225.00
ROAD 6                                                   ROAD LOT 16-ALABA ST.                                             RR                           250.00
ROAD 7                                                   ROAD LOT 16-ROAD LOT 9                                            RR                           250.00
ROAD 8                                                   ROAD LOT 16-ROAD LOT 9                                            RR                           250.00
ROAD 9                                                   ROAD LOT 12-ROAD LOT 6                                            RR                           340.00
ROAD 10                                                  ROAD LOT 9-ALABA ST.                                              RR                           340.00
ROAD 11                                                  ROAD LOT 9-ALABA ST.                                              RR                           340.00
ROAD 12                                                  ROAD LOT 16-ROAD LOT 9                                            RR                           250.00
ROAD 13                                                  ROAD LOT 16-ROAD LOT 15                                           RR                           250.00
                                                         ROAD LOT 15-ROAD LOT 12                                           RR                           270.00
ROAD 14                                                  ROAD LOT 16-ROAD LOT 15                                           RR                           225.00
ROAD 15                                                  ROAD LOT 16-ROAD LOT 13                                           RR                           225.00
ROAD 16                                                  ROAD LOT 15-USARAGA ST.                                           RR                           225.00
ROAD 17                                                  ROAD LOT 16-CABUG CREEK                                           RR                           175.00
                                                                                                                           RR                           130.00
                                                         AFTER CABUG CREEK                                                 RR                           105.00
                                                                                                                           A4                              6.55
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: CABUG                                                                                                    Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
OLD NATIONAL HIGHWAY                                     PELAEZ ST-MUN. WHARF                                              RR                           270.00
                                                         INTERIOR                                                          RR                           200.00
                                                         MUN. WHARF-USARAGA ST.                                            CR                           340.00
                                                         INTERIOR                                                          RR                           200.00
                                                         USARAGA ST-BRIDGE EAST SIDE                                       RR                           270.00
                                                         INTERIOR                                                          RR                           200.00
                                                         BRIDGE-MAHAYAHAY ROAD                                             RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
                                                         MAHAYAHAY RD-NEW HIGHWAY                                          CR                           340.00
ALABA ST.                                                TIRO ST-GOV. PELAEZ ELEM.                                         RR                           250.00
                                                              SCHOOL
                                                         INTERIOR                                                          RR                           175.00
USARAGA ST.                                              OLD NAT'L.HIGHWAY-ROAD LOT 16                                     RR                           250.00
                                                         INTERIOR                                                          RR                           175.00
MAHAYAHAY ROAD                                           OLD NAT'L.HIGHWAY-NEW                                             RR                           225.00
                                                         INTERIOR                                                          RR                           155.00
                                                                                                                           A4                              6.55
BARANGAY: BANGBANG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            45.00
                                                                                                                           A4                              2.55
                                                                                                                           A14                             1.90
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: BULWA                                                                                                    Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
NEW NAT'L.HIGHWAY                                        ALONG THE ROAD                                                    RR                            95.00
                                                                                                                           A4                              3.05
OLD NAT'L.HIGHWAY                                        BOTH SIDE                                                         RR                           105.00
                                                                                                                           A4                              4.05
BARANGAY: DIG-AGUYAN
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG BARANGAY ROAD                                               RR                            45.00
                                                                                                                           A4                              1.85
                                                                                                                           A16                             1.90
BARANGAY: DUKA
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
OLD NAT'L.HIGHWAY                                        ALONG THE ROAD                                                    RR                           375.00
                                                                                                                           A4                              5.30
NEW NAT'L.HIGHWAY                                                                                                          RR                           115.00
                                                         INTERIOR                                                          A4                              4.05
BARANGAY: GASA
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            45.00
                                                                                                                           A4                              1.85
                                                                                                                           A16                             1.90
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: MAANAS                                                                                                   Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 OLD NAT'L. HI-WAY-MAANAS                                          RR                           300.00
                                                             BRIDGE EAST SIDE
                                                         MAANAS BRIDGE-BDRY.GINGOOG                                        RR                           225.00
                                                         INTERIOR                                                          A4                              4.05
PROVINCIAL ROAD                                          ALONG THE ROAD                                                    RR                            95.00
                                                         INTERIOR                                                          A4                              4.05
BARANGAY: PAHINDONG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  RR                            95.00
                                                         INTERIOR                                                          A4                              3.05
                                                                                                                           A16                             2.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: PORTULIN                                                                                                 Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  RR                            95.00
                                                         INTERIOR                                                          A16                             3.05
MUNICIPALITY : MEDINA
                                                                                                                        D.O. No.                  30-99
BARANGAY: TAMBAGAN                                                                                                 Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 PROVINCIAL ROAD                                                   RR                            45.00
                                                                                                                           A4                              3.05
                                                                                                                           A16                             1.90
BARANGAY: TUP-ON
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  RR                            95.00
                                                                                                                           A4                              3.05
                                                                                                                           A16                             2.00
MUNICIPALITY : SALAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
A ST.                                                    ST. JOSEPH EXT-SALVANA EXT.                                       RR                           135.00
T. CLAUDIO ST.                                           SEASHORE-BONIFACIO ST.                                            RR                            90.00
                                                         BONIFACIO ST-NAT'L.HIGHWAY                                        RR                           115.00
MABINI ST.                                               SEASHORE-NAT'L. HIGHWAY                                           RR                           115.00
HEBIA ST.                                                                                                                  RR                           115.00
SALVANA ST.                                              ARTADI ST-NAT'L. HIGHWAY                                          CR                           245.00
                                                         A. ST-NAT'L. HIGHWAY                                              RR                           135.00
                                                         A. ST-OUTSKIRTS                                                   RR                            90.00
EL PROGRESO SALAYANO                                     SEASHORE-NAT'L. HIGHWAY                                           CR                           245.00
                                                         NAT'L. HIGHWAY-A. ST.                                             RR                           135.00
LOPEZ JAENA ST.                                          OSMEÑA ST-BURGOS ST.                                              RR                           115.00
                                                         CLARIN ST-HEBIA ST.                                               RR                           135.00
                                                         HEBIA ST-CLAUDIO ST.                                              RR                           115.00
CLARIN ST.                                               SEASHORE-NAT'L. HIGHWAY                                           RR                           135.00
OSMEÑA ST.                                               SEASHORE-NAT'L. HIGHWAY                                           RR                           135.00
JUAN ROA ST.                                             SEASHORE-M.H.DEL PILAR                                            RR                           115.00
QUEZON ST.                                               SEASHORE-M.H.DEL PILAR                                            RR                           115.00
JUAN LUNA ST.                                            SEASHORE-LOPEZ JAENA ST.                                          RR                           115.00
BURGOS ST.                                               SEASHORE-RIZAL ST.                                                RR                           115.00
                                                         RIZAL ST-JUNCTION                                                 RR                           135.00
NATIONAL HIGHWAY                                         T. CLAUDIO ST-BRIDGE                                              CR                           245.00
                                                         BRIDGE-ROAD JUNCTION                                              RR                           135.00
ST. JOSEPH                                               DEL PILAR-OUTSKIRTS                                               RR                           135.00
M.H.DEL PILAR ST.                                        S. OSMEÑA ST-QUEZON ST.                                           RR                           115.00
                                                         S. OSMEÑA ST-HEBIA ST.                                            RR                           135.00
                                                         HEBIA ST-CLAUDIO ST.                                              RR                           115.00
A. LUNA ST.                                              S. OSMEÑA ST-HEBIA ST.                                            RR                           135.00
                                                         HEBIA ST-CLAUDIO ST.                                              RR                           115.00
ARTADI ST.                                               CLARIN ST-SALVANA ST.                                             CR                           245.00
                                                         SALVANA ST-HEBIA ST.                                              RR                           135.00
                                                         HEBIA ST-CLAUDIO ST.                                              RR                           115.00
                                                         CLARIN ST-QUEZON ST.                                              RR                           135.00
                                                         QUEZON ST-BURGOS ST.                                              RR                           115.00
BONIFACIO ST.                                            S. OSMEÑA ST-BURGOS ST.                                           RR                           115.00
                                                         CLARIN ST-HEBIA ST.                                               RR                           135.00
                                                         HEBIA ST-CLAUDIO ST.                                              RR                           115.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : SALAY
                                                                                                                        D.O. No.                  30-99
BARANGAY: AMPENICAN, DINAGSAAN                                                                                     Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L. HIGHWAY                                              RR                            90.00
                                                         INTERIOR                                                          RR                            45.00
                                                                                                                           A2                              2.30
                                                                                                                           A3                              4.75
                                                         ALONG SEASHORE                                                    CR                           100.00
MUNICIPALITY : SUGBONGCOGON
                                                                                                                        D.O. No.                  30-99
BARANGAY: POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
M.H. DEL PILAR                                           NAT'L.HIGHWAY-GALLARDO ST.                                        RR                            70.00
                                                         GALLARDO ST-D. ST.                                                RR                            50.00
                                                         D. ST-A. ST.                                                      RR                            25.00
RIZAL ST.                                                NAT'L.HIGHWAY-GALLARDO ST.                                        CR                           135.00
                                                         GALLARDO ST-JUNCTION                                              RR                            50.00
BONIFACIO ST.                                            NAT'L. HIGHWAY-LAGBAS ST.                                         RR                            70.00
                                                         LAGBAS ST-JUNCTION                                                RR                            50.00
MABINI ST.                                               GALLARDO ST-NAT'L. HIGHWAY                                        RR                            70.00
                                                         GALLARDO ST-A. ST.                                                RR                            50.00
MAGSAYSAY ST.                                            GALLARDO ST-NAT'L. HIGHWAY                                        RR                            50.00
A ST.                                                    MABINI ST-W. ST.                                                  RR                            25.00
B. ST.                                                   MABINI ST-W. ST.                                                  RR                            25.00
C. ST.                                                   MABINI ST-W. ST.                                                  RR                            25.00
Z. ST.                                                   MABINI ST-BONIFACIO ST.                                           RR                            25.00
AGUINALDO ST.                                            MABINI ST-BONIFACIO ST.                                           RR                            50.00
LAGBAS ST.                                               MAGSAYSAY ST-DEL PILAR ST.                                        RR                            70.00
                                                         DEL PILAR-RIZAL ST.                                               CR                           135.00
                                                         RIZAL ST-BONIFACIO ST.                                            RR                            70.00
HALLASGO ST.                                             MAGSAYSAY ST-DEL PILAR ST.                                        RR                            70.00
                                                         DEL PILAR ST-BONIFACIO ST.                                        CR                           135.00
QUEZON ST.                                               MAGSAYSAY ST-DEL PILAR ST.                                        RR                            70.00
                                                         DEL PILAR ST-BONIFACIO ST.                                        CR                           135.00
CABILIN ST.                                              MAGSAYSAY ST.-BONIFACIO ST.                                       RR                            70.00
TAGLINAO ST.                                             MAGSAYSAY ST.-BONIFACIO ST.                                       RR                            70.00
NATIONAL HIGHWAY                                         MENGCAFE ST-BONIFACIO ST.                                         CR                           135.00
W. ST.                                                   A. ST-D. ST.                                                      RR                            25.00
MUNICIPALITY : SUGBONGCOGON
                                                                                                                        D.O. No.                  30-99
BARANGAY: ALICOMOHAN, KIRAGING, STA. CRUZ                                                                          Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 NATIONAL HIGHWAY                                                  CR                           120.00
                                                                                                                           RR                            70.00
                                                                                                                           A4                              2.40
                                                                                                                           A12                             2.40
                                                                                                                           A16                             3.90
MUNICIPALITY : TALISAYAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: POBLACION                                                                                                Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
DON MIGUEL PELAEZ ST.                                    S.OSMEÑA ST-CHURCH GROUND                                         CR                           275.00
MANUEL ROXAS ST.                                         S.OSMEÑA ST-SAN ROQUE ST.                                         CR                           275.00
                                                         S.OSMEÑA SR. ST-SAN ROQUE ST.                                     RR                           190.00
                                                         SAN ROQUE ST-D.MC ARTHUR ST.                                      RR                           190.00
JOSE LAUREL ST.                                          OSMEÑA SR. ST-SAN ROQUE ST.                                       CR                           275.00
                                                         SAN ROQUE ST-SAN MARTIN ST.                                       RR                           190.00
R. MAGSAYSAY ST.                                         RIVER BANK-SAN MARTIN ST.                                         CR                           225.00
                                                         RIVER BANK-SAN MARTIN ST.                                         RR                           190.00
NATIONAL HIGHWAY                                         BRIDGE-M.ROXAS ST. (EXT.)                                         CR                           275.00
                                                         BRIDGE-M.ROXAS ST. (EXT.)                                         RR                           190.00
J.F.KENNEDY ST.                                          JUAN LUNA ST-SAN ROQUE ST.                                        RR                           175.00
S. OSMEÑA SR. ST.                                        SHORELINE-RIVER BANK                                              RR                           175.00
JUAN LUNA ST.                                            SHORELINE-MAGSAYSAY ST.                                           RR                           175.00
J.P. RIZAL ST.                                           SHORELINE-MAGSAYSAY ST.                                           CR                           275.00
                                                         MAGSAYSAY-NAT'L. HIGHWAY                                          CR                           225.00
                                                         MAGSAYSAY-KENNEDY ST.                                             RR                           190.00
SAN ROQUE ST.                                            SHORELINE-MAGSAYSAY ST.                                           RR                           190.00
DEL CARMEN ST.                                           CHURCH GROUND-NAT'L. HIGHWAY                                      RR                           190.00
SAN MARTIN ST.                                           SHORELINE-M.ROXAS ST.                                             RR                           190.00
                                                         M.ROXAS ST-MAGSAYSAY ST.                                          RR                           175.00
MC ARTHUR ST.                                            SHORELINE-M.ROXAS ST.                                             RR                           190.00
                                                         M.ROXAS ST-NAT'L. HIGHWAY                                         RR                           160.00
OLD NAT'L.HIGHWAY                                        NEW HIGHWAY-SAN MARTIN                                            CR                           200.00
                                                         NEW HIGHWAY-SAN MARTIN                                            RR                           160.00
MT. CARMEL VILLAGE                                       ALL LOTS INSIDE SUBD.                                             RR                           175.00
BARANGAY: CALAMCAM
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L. HIGHWAY                                              RR                           115.00
                                                         SEASHORE                                                          CR                           135.00
                                                         INTERIOR (UPPER)                                                  A4                              2.30
                                                                                                                           A12                             1.40
                                                                                                                           A14                             2.70
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : TALISAYAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: BUGDANG, MAGKARILA, SINDANGAN                                                                            Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            60.00
                                                         INTERIOR                                                          A4                              1.45
                                                                                                                           A14                             1.45
                                                                                                                           A16                             1.90
BARANGAY: MANDAHILAG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L HIGHWAY                                               RR                           115.00
                                                         SEASHORE                                                          RR                            60.00
                                                         INTERIOR (UPPER)                                                  A4                              1.45
                                                                                                                           A12                             1.45
                                                         INTERIOR (LOWER)                                                  A4                              1.45
                                                                                                                           A8                              1.15
                                                                                                                           A12                             1.45
BARANGAY: MINTABON
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L HIGHWAY                                               RR                           115.00
                                                         SEASHORE                                                          RR                            90.00
                                                         INTERIOR                                                          A4                              2.30
                                                                                                                           A14                             2.70
                                                         ALONG ACE TEL. COM.                                               CR                           135.00
RDO NO. 97                                                            GINGOOG CITY
MUNICIPALITY : TALISAYAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: PUNTA SANTIAGO                                                                                           Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L HIGHWAY                                               RR                           115.00
                                                         SEASHORE                                                          RR                            90.00
                                                                                                                           A4                              2.30
                                                                                                                           A12                             2.30
                                                         INTERIOR                                                          A4                              2.30
                                                                                                                           A8                              1.00
                                                                                                                           A12                             2.30
MUNICIPALITY : TALISAYAN
                                                                                                                        D.O. No.                  30-99
BARANGAY: SAN JOSE                                                                                                 Effectivity Date            2-21-2000
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 ALONG NAT'L HIGHWAY                                               RR                           115.00
                                                         SEASHORE                                                          RR                            90.00
                                                         AFTER BRIDGE                                                      CR                           135.00
                                                         INTERIOR (UPPER)                                                  A2                              2.10
                                                                                                                           A4                              2.30
                                                                                                                           A14                             2.70
BARANGAY: SIBANTANG
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
                                                                                                                        CLASSI-                INITIAL
             STREET/SUBDIVISION                                             VI C I N ITY                              FICATION                 ZV/SQ.M.
-------------------------------------------------------- -------------------------------------------------------- ---------------------- -----------------------
ALL LOTS                                                 BARANGAY ROAD                                                     RR                            60.00
                                                                                                                           A4                              1.45
                                                                                                                           A12                             1.45
                                                                                                                           A14                             1.00
                                                                                                                           A16                             1.90
  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 VALUES PURSUANT TO RAMO 2-91.
     SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUES
   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.
            Section 6 (e) of the Tax Code as amended by Presidential Decree No. 1994,
        authorizes the Commissioner of Internal Revenue to divide the Philippines into different
        zones or area 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.
             In case the gross selling price or the market value shown in the schedule of values
        of the provincial or city assessor is higher than the zonal value established herein, such
        value shall be used as basis for computing the internal revenue tax.
                                                                                             (Signed)
                                                                                    ROBERTO F. DE OCAMPO
                                                                                       Secretary of Finance
RECOMMENDED BY:
                                  (Signed)
                       LIWAYWAY VINZONS-CHATO
                       Commissioner of Internal Revenue
                                 DEFINITION OF TERMS
CLASSIFICATION LEGEND:
'A1' - RICELAND
'X' - INSTITUTIONAL
'I' - INDUSTRIAL
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001 - POBLACION                                                                                          Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
BASA ST                                                 BASA ST-HIPOLITO ALONG ST                                          RR                           80.00
BASA ST                                                 HIPOLITO ALONG ST -                                                RR                           80.00
                                                          VASMAYOR ST
BASA ST                                                 VASMAYOR ST-SAN ROQUE ST                                           RR                           80.00
BASA ST                                                 SAN ROQUE ST-BASA ST                                               RR                           80.00
BASA ST                                                 BASA ST-RIZAL ST                                                   RR                           80.00
BASA ST                                                 RIZAL ST-VASMAYOR ST                                               CR                          150.00
BASA ST                                                 VASMAYOR ST-HIPOLITO                                               RR                           80.00
                                                          ALONG ST
BASA ST                                                 HIPOLITO ALONG ST-BASA ST                                          RR                           80.00
BASA ST                                                 BASA ST-SAN ROQUE ST                                               RR                           80.00
BASA ST                                                 SAN ROQUE ST-VASMAYOR ST                                           RR                           80.00
BASA ST                                                 VASMAYOR ST-J.BURGOS ST                                            RR                           80.00
BASA ST                                                 J.BURGOS ST-BASA ST                                                RR                           80.00
BONIFACIO ARANAS                                        B.ARANAS ST-RIZAL ST                                               RR                           80.00
BONIFACIO ARANAS                                        ALONG RIZAL ST                                                     CR                          150.00
BONIFACIO ARANAS                                        RIZAL ST-T.CLAUDIO ST                                              RR                           80.00
GOV. PELAEZ ST                                          J.BURGOS ST-GOV.PELAEZ ST                                          RR                           80.00
GOV. PELAEZ ST                                          PELAEZ ST-SAN ROQUE ST                                             RR                           80.00
GOV. PELAEZ ST                                          SAN ROQUE ST-JIMENO ST                                             RR                           80.00
GOV. PELAEZ ST                                          JIMENO ST-JOSE BURGOS ST                                           RR                           80.00
GOV. PELAEZ ST                                          GOV.PELAEZ ST-RIZAL ST                                             CR                          150.00
GOV. PELAEZ ST                                          RIZAL ST-JEMENO ST                                                 CR                          150.00
GOV. PELAEZ ST                                          JEMENO ST - HIPOLITO                                               RR                           80.00
                                                          ALONG ST
GOV. PELAEZ ST                                          HIPOLITO ST-GOV.PELAEZ ST                                          RR                           80.00
GOV. PELAEZ ST                                          GOV.PELAEZ ST-HIPOLITO                                             RR                           80.00
                                                          ALONG ST
GOV. PELAEZ ST                                          HIPOLITO ALONG ST-JIMENO ST                                        RR                           80.00
GOV. PELAEZ ST                                          JEMENO ST-SAN ROQUE ST                                             RR                           80.00
GOV. PELAEZ ST                                          SAN ROQUE ST-PELAEZ ST                                             RR                           80.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001 - POBLACION (continuation)                                                                           Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
JACOT ST                                                JACOT ST-RIZAL ST                                                  RR                           80.00
JACOT ST                                                RIZAL ST-RODRIGO ST                                                RR                           80.00
JACOT ST                                                ALONG RODRIGO ST                                                   RR                           80.00
JEMENO ST                                               JEMENO ST - HIPOLITO                                               RR                           80.00
                                                          ALONG ST
JEMENO ST                                               HIPOLITO ALONG ST -                                                RR                           80.00
                                                          RAFOLS BROS ST
JEMENO ST                                               RAFOLS BROS. ST-SAN                                                RR                           80.00
                                                          ROQUE ST
JEMENO ST                                               SAN ROQUE ST-JEMENO ST                                             RR                           80.00
JEMENO ST                                               JEMENO ST-RIZAL ST                                                 RR                           80.00
JEMENO ST                                               RIZAL ST-RAFOLS BROS ST                                            CR                          150.00
JEMENO ST                                               RAFOLS BROS ST-HIPOLITO                                            RR                           80.00
                                                          ALONG ST
JEMENO ST                                               HIPOLITO ALONG ST -                                                RR                           80.00
                                                          JEMENO ST
JEMENO ST                                               JEMENO ST-SAN ROQUE ST                                             RR                           80.00
JEMENO ST                                               SAN ROQUE ST - RAFOLS                                              RR                           80.00
                                                          BROS. ST
JEMENO ST                                               RAFOLS BROS ST-J.BURGOS ST                                         RR                           80.00
JEMENO ST                                               J.BURGOS ST-RAFOLS BROS.ST
PABLO RODRIGO ST                                        ALONG P. RODRIGO ST -                                              RR                           80.00
                                                          RIZAL ST
PABLO RODRIGO ST                                        RIZAL ST-SEASHORE                                                  CR                          150.00
RAFOLS BROS. ST                                         RAFOLS BROS. ST-HIPOLITO                                           RR                           80.00
                                                          ALONG ST
RAFOLS BROS. ST                                         HIPOLITO ALONG ST-BASA ST                                          RR                           80.00
RAFOLS BROS. ST                                         BASA ST-SAN ROQUE ST                                               RR                           80.00
RAFOLS BROS. ST                                         SAN ROQUE ST-RAFOLS BROS ST                                        RR                           80.00
RAFOLS BROS. ST                                         RAFOLS BROS ST-RIZAL ST                                            RR                           80.00
RAFOLS BROS. ST                                         RIZAL ST-BASA ST                                                   CR                          150.00
RAFOLS BROS. ST                                         BASA ST-HIPOLITO ALONG ST                                          RR                           80.00
RAFOLS BROS. ST                                         HIPOLITO ALONG ST -                                                RR                           80.00
                                                          RAFOLS BROS.ST
RAFOLS BROS. ST                                         RAFOLS BROS.ST-SAN ROQUE ST RR                                     RR                           80.00
RAFOLS BROS. ST                                         SAN ROQUE ST-BASA ST                                               RR                           80.00
RAFOLS BROS. ST                                         BASA ST-JOSE BURGOS ST                                             RR                           80.00
RAFOLS BROS. ST                                         JOSE BURGOS ST-RAFOLS ST                                           RR                           80.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001 - POBLACION (continuation)                                                                           Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
RIZAL ST                                                B.ARANAS ST-T.CALUDIO ST                                           CR                          150.00
RIZAL ST                                                T.CLAUDIO ST-GOV.PELAEZ ST                                         CR                          150.00
RIZAL ST                                                RIZAL ST-SEASHORE                                                  CR                          150.00
RIZAL ST                                                RIZAL ST-GEN. LUNA ST                                              CR                          150.00
RIZAL ST                                                GEN.LUNA ST-SEASHORE                                               CR                          150.00
RIZAL ST                                                VASMAYOR ST-RIZAL ST                                               RR                           80.00
RIZAL ST                                                RIZAL ST-JACOT ST                                                  CR                          150.00
RIZAL ST                                                JACOT ST-HIPOLITO ALONG ST                                         RR                           80.00
RIZAL ST                                                HIPOLITO ALONG ST -                                                RR                           80.00
                                                          VASMAYOR ST
RIZAL ST                                                ALONG RIZAL ST                                                     CR                          200.00
RIZAL ST                                                RIZAL ST-GEN.LUNA ST                                               RR                           80.00
RIZAL ST                                                GEN.LUNA ST-SEASHORE ST                                            CR                          150.00
TOMAS CLAUDIO ST                                        T.CLAUDIO ST-RIZAL ST                                              RR                           80.00
TOMAS CLAUDIO ST                                        ALONG RIZAL ST                                                     CR                          150.00
TOMAS CLAUDIO ST                                        RIZAL ST-GOV.PELAEZ ST                                             CR                          150.00
VASMAYOR ST                                             VASMAYOR ST-HIPOLITO                                               RR                           80.00
                                                          ALONG ST
VASMAYOR ST                                             HIPOLITO ALONG ST-JACOT ST                                         RR                           80.00
VASMAYOR ST                                             JACOT ST-SAN ROQUE ST                                              RR                           80.00
VASMAYOR ST                                             SAN ROQUE ST-VASMAYOR ST                                           RR                           80.00
VASMAYOR ST                                             VASMAYOR ST-HIPOLITO ALONG                                         RR                           80.00
                                                          ALONG ST
VASMAYOR ST                                             HIPOLITO ALONG ST-JACOT ST                                         RR                           80.00
VASMAYOR ST                                             JACOT ST-SAN ROQUE ST                                              RR                           80.00
ALL OTHER STREETS                                       LAND FROM NATIONAL                                                 CR                          200.00
                                                        NAT'L HI-WAY TO SEASHORE                                          APD
                                                        COVERING SABANG BEACH-
                                                        TO OLD CHURCH OF BONBON
                                                        ARE AREAS FOR PRIORITY
                                                        DEVELOPMENT
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF CATARMAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 002-014                                                                                                  Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALONG NAT'L HI-WAY                                      BOTH SIDES                                                         CR                          150.00
NATIONAL HIGHWAY                                        SEASHORE (50 METERS)                                               CR                          200.00
ALL OTHER STREET                                        REST OF THE LANDS                                                   A1                          25.00
                                                                                                                            A2                          20.00
============================================================================================
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF GUINSILIBAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-NORTH POBLACION                                                                                      Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
E. CHAVEZ ST                                            PELAEZ ST. E CHAVEZ ST.                                            CR                          100.00
E. CHAVEZ ST                                            E.CHAVEZ ST-NAT'L HIGHWAY                                          CR                          100.00
E. CHAVEZ ST                                            NAT'L HIGHWAY-OSMENA ST                                            CR                          100.00
E. CHAVEZ ST                                            OSMENA ST-PELAEZ ST                                                CR                          100.00
MAGALLANES ST                                           OSMENA ST-MAGALLANES ST                                            RR                           60.00
MAGALLANES ST                                           MAGALLANES ST-QUEZON EXT                                           RR                           60.00
MAGALLANES ST                                           QUEZON EXT-PELAEZ ST                                               RR                           60.00
MAGALLANES ST                                           PELAEZ ST-OSMENA ST                                                CR                          100.00
MAGALLANES ST                                           QUEZON EXT-MAGALLANES ST                                           RR                           60.00
MAGALLANES ST                                           MAGALLANES ST-CHAVEZ ST                                            CR                          100.00
MAGALLANES ST                                           CHAVEZ ST-PELAEZ ST                                                CR                          100.00
MAGALLANES ST                                           PELAEZ ST-QUEZON EXT                                               RR                           60.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-BONIFACIO ST                                         CR                          100.00
NATIONAL HIGHWAY                                        BONIFACIO ST-SEASHORE                                              CR                          150.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-MANGUBAT ST                                          CR                          100.00
NATIONAL HIGHWAY                                        MANGUBAT ST-SEASHORE                                               CR                          150.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-QUEZON ST                                            CR                          100.00
NATIONAL HIGHWAY                                        QUEZON ST-SEASHORE                                                 CR                          150.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-CHAVEZ ST                                            CR                          100.00
NATIONAL HIGHWAY                                        CHAVEZ ST-SEASHORE                                                 CR                          150.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-SEASHORE                                             CR                          150.00
S. OSMENA ST                                            BONIFACIO ST-MAGALLANES ST                                         RR                           60.00
S. OSMENA ST                                            MAGALLANES ST-OSMENA ST                                            CR                          100.00
S. OSMENA ST                                            OSMENA ST-NAT'L HIGHWAY                                            CR                          100.00
S. OSMENA ST                                            NAT'L HIGHWAY-BONIFACIO ST                                         CR                          100.00
S. OSMENA ST                                            BONIFACIO ST-NAT'L HIGHWAY                                         CR                          100.00
S. OSMENA ST                                            CREEK-MAGALLANES ST                                                RR                           50.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF GUINSILIBAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 002-SOUTH POBLACION                                                                                      Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
A. LUNA ST                                              A.LUNA ST-NAT'L HIGHWAY                                            CR                          100.00
A. LUNA ST                                              NAT'L HIGHWAY-SEASHORE                                             CR                          150.00
E. CHAVEZ ST                                            NAT'L HIGHWAY-CHAVEZ ST                                            CR                          100.00
E. CHAVEZ ST                                            CHAVEZ ST-SEASHORE                                                 CR                          150.00
E. CHAVEZ ST                                            NAT'L HIGHWAY-MABINI ST                                            CR                          100.00
E. CHAVEZ ST                                            MABINI ST-SEASHORE                                                 CR                          150.00
MABINI ST                                               ROXAS ST-PELAEZ ST                                                 RR                           60.00
MABINI ST                                               PELAEZ ST-MABINI ST                                                RR                           60.00
MABINI ST                                               MABINI ST-NAT'L HIGHWAY                                            CR                          100.00
MABINI ST                                               NAT'L HIGHWAY-ROXAS ST                                             CR                          100.00
MABINI ST                                               MABINI ST-PELAEZ ST                                                CR                          100.00
MABINI ST                                               PELAEZ ST-YSALINA ST                                               CR                          100.00
MABINI ST                                               YSALINA ST-NAT'L HIGHWAY                                           CR                          100.00
MABINI ST                                               NAT'L HIGHWAY-MABINI ST                                            CR                          100.00
MABINI ST                                               NAT'L HIGHWAY-SEASHORE                                             CR                          150.00
MAGALLANES ST                                           MAGALLANES ST-ROXAS ST                                             RR                           60.00
MAGALLANES ST                                           ROXAS ST-PELAEZ ST                                                 RR                           60.00
MAGALLANES ST                                           PELAEZ ST-CHAVEZ ST                                                CR                          100.00
MAGALLANES ST                                           CHAVEZ ST-MAGALLANES ST                                            RR                           60.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-YSALINA ST                                           CR                          100.00
NATIONAL HIGHWAY                                        YSALINA ST-SEASHORE                                                CR                          150.00
NATIONAL HIGHWAY                                        NAT'L HIGHWAY-LUNA ST                                              CR                          100.00
NATIONAL HIGHWAY                                        LUNA ST-SEASHORE                                                   CR                          150.00
NATIONAL HIGHWAY                                        NATL HIGHWAY-SEASHORE                                              CR                          150.00
PELAEZ ST                                               PELAEZ ST-ROXAS ST                                                 CR                          100.00
PELAEZ ST                                               ROXAS ST-NAT'L HIGHWAY                                             CR                          100.00
PELAEZ ST                                               NAT'L HIGHWAY-CHAVEZ ST                                            CR                          100.00
PELAEZ ST                                               CHAVEZ ST-PELAEZ ST                                                CR                          100.00
ROXAS ST                                                ROXAS ST-MAGALLANES ST                                             RR                           60.00
ROXAS ST                                                MAGALLANES ST-MABINI ST                                            RR                           60.00
ROXAS ST                                                MABINI ST-NAT'L HIGHWAY                                            RR                           60.00
ROXAS ST                                                NAT'L HIGHWAY-ROXAS ST                                             RR                           60.00
YSALINA ST                                              PELAEZ ST-LUNA ST                                                  CR                          100.00
YSALINA ST                                              LUNA ST-NAT'L HIGHWAY                                              CR                          100.00
YSALINA ST                                              NAT'L HIGHWAY-YSALINA ST                                           CR                          100.00
YSALINA ST                                              YSALINA ST-PELAEZ ST                                               CR                          100.00
MUNICIPALITY OF GUINSILIBAN
                                                                                                                        D.O. No.                   15-95
BARANGAY: 003-007                                                                                                  Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALL LOTS                                                LAND ALONG NATIONAL                                                CR                          150.00
                                                            HI-WAY TO THE SEASHORE
                                                            OF BRGY 007-MAAC,
                                                            BRGY 004 - CABU-AN
                                                            BRGY 005 - CANTAAN
                                                            BRGY 006 - LIONS
                                                        PAROL-LIONG (900 METERS                                            CR                          100.00
                                                           ALONG NATIONAL ROAD)
                                                        NATIONAL ROAD-SEASHORE                                             CR                          150.00
                                                          (100 METERS)
                                                        LAND FROM NATIONAL                                                  A2                          15.00
                                                               HIGHWAY-UP
============================================================================================
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION                                                                                            Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALONG BONIFACIO ST.                                     BOTH SIDES                                                         RR                           90.00
ALONG BURGOS ST                                         BOTH SIDES                                                         RR                           80.00
ALONG NATIONAL HI-WAY                                   SEASHORE                                                           CR                          150.00
BURGOS ST                                               BURGOS ST-SAN MIGUEL ST                                            RR                           90.00
BURGOS ST                                               SAN MIGUEL ST-SAN JOSE ST                                          RR                           90.00
BURGOS ST                                               SAN JOSE ST-NAT'L HIGHWAY                                          CR                          150.00
BURGOS ST                                               NAT'L HIGHWAY-BURGOS ST                                            CR                          150.00
BURGOS ST                                               BURGOS ST-DEL PILAR ST                                             RR                           80.00
BURGOS ST                                               DEL PILAR ST-ROXAS ST                                              RR                           80.00
BURGOS ST                                               ROXAS ST-MABINI ST                                                 RR                           80.00
BURGOS ST                                               MABINI ST-BURGOS ST                                                RR                           80.00
EBARLE ST                                               ROXAS ST-EBARLE ST                                                 RR                           80.00
EBARLE ST                                               EBARLE ST-RIZAL ST                                                 RR                           90.00
EBARLE ST                                               RIZAL ST-MABINI ST                                                 RR                           90.00
EBARLE ST                                               MABINI ST-ROXAS ST                                                 RR                           90.00
EBARLE ST                                               RIZAL ST-EBARLE ST                                                 RR                           90.00
EBARLE ST                                               EBARLE ST-JUAN LUNA ST                                             RR                           80.00
EBARLE ST                                               LUNA ST-MABINI ST                                                  RR                           90.00
EBARLE ST                                               MABINI ST-RIZAL ST                                                 RR                           90.00
EBARLE ST                                               LUNA ST-EBARLE ST                                                  RR                           90.00
EBARLE ST                                               EBARLE ST-QUEZON ST                                                RR                           90.00
EBARLE ST                                               QUEZON ST-MABINI ST                                                RR                           90.00
EBARLE ST                                               MABINI ST-LUNA ST                                                  RR                           90.00
EBARLE ST                                               QUEZON ST-EBARLE ST                                                RR                           90.00
EBARLE ST                                               EBARLE ST-BONIFACIO ST                                             RR                           80.00
EBARLE ST                                               BONIFACIO ST-MABINI ST                                             RR                           90.00
EBARLE ST                                               MABINI ST-QUEZON ST                                                RR                           90.00
JUAN LUNA ST                                            JUAN LUNA ST-SAN MIGUEL ST CR                                      CR                          150.00
JUAN LUNA ST                                            SAN MIGUEL ST-QUEZON ST                                            CR                          150.00
JUAN LUNA ST                                            QUEZON ST-NAT'L HIGHWAY                                            CR                          150.00
JUAN LUNA ST                                            NAT'L HIGHWAY-JUAN LUAN ST CR                                      CR                          150.00
JUAN LUNA ST                                            JUAN LUNA ST-ROXAS ST                                              RR                           80.00
JUAN LUNA ST                                            DEL PILAR ST- QUEZON ST                                            RR                           80.00
JUAN LUNA ST                                            QUEZON ST-EBARLE ST                                                RR                           80.00
JUAN LUNA ST                                            EBARLE ST-LUNA ST                                                  RR                           80.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
MABINI ST                                               BURGOS ST-MABINI ST                                                RR                           80.00
MABINI ST                                               MABINI ST-ROXAS ST                                                 RR                           80.00
MABINI ST                                               ROXAS ST-SAN AGUSTIN ST                                            RR                           90.00
MABINI ST                                               SAN AGUSTIN ST-ROXAS ST                                            RR                           90.00
MABINI ST                                               ROXAS ST-MABINI ST                                                 RR                           90.00
MABINI ST                                               MABINI ST-RIZAL ST                                                 RR                           90.00
MABINI ST                                               RIZAL ST-SAN AGUSTIN ST                                            RR                           90.00
MABINI ST                                               RIZAL ST-MABINI ST                                                 RR                           90.00
MABINI ST                                               MABINI ST-LUNA ST                                                  RR                           90.00
MABINI ST                                               LUNA ST-SAN AGUSTIN ST                                             RR                           90.00
MABINI ST                                               SAN AGUSTIN ST-RIZAL ST                                            RR                           90.00
MABINI ST                                               LUNA ST-MABINI ST                                                  RR                           90.00
MABINI ST                                               MABINI ST-QUEZON ST                                                RR                           90.00
MABINI ST                                               QUEZON ST-SAN AGUSTIN ST                                           RR                           90.00
MABINI ST                                               SAN AGUSTIN ST-LUNA ST                                             RR                           90.00
MABINI ST                                               QUEZON ST-MABINI ST                                                RR                           90.00
MABINI ST                                               MABINI ST-BONIFACIO ST                                             RR                           90.00
MABINI ST                                               BONIFACIO ST-SAN AGUSTIN ST                                        RR                           90.00
MABINI ST                                               SAN AGUSTIN ST-QUEZON ST                                           RR                           90.00
QUEZON ST                                               QUEZON ST-SAN MIGUEL ST                                            CR                          150.00
QUEZON ST                                               SAN MIGUEL ST-BONIFACIO ST                                         CR                          150.00
QUEZON ST                                               ALONG BONIFACIO ST                                                 RR                           90.00
QUEZON ST                                               QUEZON ST-DEL PILAR ST                                             RR                           80.00
QUEZON ST                                               DEL PILAR ST-BONIFACIO ST                                          RR                           80.00
QUEZON ST                                               BONIFACIO ST-EBARLE ST                                             RR                           80.00
QUEZON ST                                               EBARLE ST-QUEZON ST                                                RR                           80.00
RIZAL ST                                                RIZAL ST-SAN MIGUEL ST                                             CR                          150.00
RIZAL ST                                                SAN MIGUEL ST-LUNA ST                                              CR                          150.00
RIZAL ST                                                LUNA ST-NAT'L HIGHWAY                                              CR                          150.00
RIZAL ST                                                NAT'L HIGHWAY-RIZAL ST                                             CR                          150.00
RIZAL ST                                                RIZAL ST-DEL PILAR ST                                              RR                           80.00
RIZAL ST                                                DEL PILAR ST-LUNA ST                                               RR                           80.00
RIZAL ST                                                LUNA ST-EBARLE ST                                                  RR                           80.00
RIZAL ST                                                EBARLE ST-RIZAL ST                                                 RR                           80.00
ROXAS ST                                                ROXAS ST-SAN MIGUEL ST                                             CR                          150.00
ROXAS ST                                                SAN MIGUEL ST-RIZAL ST                                             CR                          150.00
ROXAS ST                                                RIZAL ST-NAT'L HIGHWAY                                             CR                          150.00
ROXAS ST                                                NAT'L HIGHWAY-ROXAS ST                                             CR                          150.00
ROXAS ST                                                ROXAS ST-SAN JOSE ST                                               RR                           80.00
ROXAS ST                                                DEL PILAR ST-RIZAL ST                                              RR                           80.00
ROXAS ST                                                RIZAL ST-EBARLE ST                                                 RR                           80.00
ROXAS ST                                                EBARLE ST-ROXAS ST                                                 RR                           80.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SAN AGUSTIN ST                                          SAN JOSE ST-SAN AGUSTIN ST                                         RR                           90.00
SAN AGUSTIN ST                                          SAN AGUSTIN ST-ROXAS ST                                            RR                           90.00
SAN AGUSTIN ST                                          ROXAS ST-SAN MIGUEL ST                                             RR                           90.00
SAN AGUSTIN ST                                          SAN MIGUEL ST-SAN JOSE ST                                          CR                          150.00
SAN AGUSTIN ST                                          ROXAS ST-SAN AGUSTIN ST                                            RR                           90.00
SAN AGUSTIN ST                                          SAN AGUSTIN ST-RIZAL ST                                            RR                           90.00
SAN AGUSTIN ST                                          RIZAL ST-SAN MIGUEL ST                                             RR                           90.00
SAN AGUSTIN ST                                          SAN MIGUEL ST-ROXAS ST                                             CR                          150.00
SAN AGUSTIN ST                                          RIZAL ST-SAN MIGUEL ST                                             RR                           90.00
SAN AGUSTIN ST                                          SAN AGUSTIN ST-LUNA ST                                             RR                           90.00
SAN AGUSTIN ST                                          LUNA ST-SAN MIGUEL ST                                              CR                          150.00
SAN AGUSTIN ST                                          SAN MIGUEL ST - RIZAL ST                                           CR                          150.00
SAN AGUSTIN ST                                          LUNA ST-SAN AGUSTIN ST                                             CR                          150.00
SAN AGUSTIN ST                                          SAN AGUSTIN ST-QUEZON ST                                           RR                           90.00
SAN AGUSTIN ST                                          QUEZON ST-SAN MIGUEL ST                                            CR                          150.00
SAN AGUSTIN ST                                          SAN MIGUEL ST-LUNA ST                                              CR                          150.00
SAN AGUSTIN ST                                          QUEZON ST-SAN AGUSTIN ST                                           CR                          150.00
SAN AGUSTIN ST                                          SAN AGUSTIN ST-BONIFACIO ST                                        RR                           90.00
SAN AGUSTIN ST                                          BONIFACIO ST-SAN MIGUEL ST                                         RR                           90.00
SAN AGUSTIN ST                                          SAN MIGUEL ST-QUEZON ST                                            CR                          150.00
SAN JOSE ST                                             SAN JOSE ST-SAN MIGUEL ST                                          CR                          150.00
SAN JOSE ST                                             SAN MIGUEL ST-ROXAS ST                                             CR                          150.00
SAN JOSE ST                                             ROXAS ST-NAT'L HIGHWAY                                             CR                          150.00
SAN JOSE ST                                             NAT'L HIGHWAY-SAN JOSE ST                                          CR                          150.00
ALL OTHER STREETS                                       LANDS ALONG NATIONAL                                               CR                          150.00
                                                             HIIGHWAY (BOTH SIDES)
                                                             FROM HUBANGON-BENONI
ALL OTHER STREETS                                       NATIONAL ROAD-BONONI (10 M.)                                       CR                          150.00
                                                             (10 m.)
ALL OTHER STREETS                                       TAGUINES LAGOON                                                    CR                          175.00
ALL OTHER STREETS                                                                                                         APD
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAHINOG
                                                                                                                        D.O. No.                   15-95
BARANGAY: ALL OTHER BARANGAYS                                                                                      Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALONG NAT'L HI-WAY                                      BOTH SIDES                                                         CR                          150.00
NATIONAL HIGHWAY                                        SEASHORE                                                           CR                          150.00
ALL LOTS                                                                                                                    A1                          25.00
                                                                                                                            A2                          20.00
============================================================================================
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION                                                                                            Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 1 - 4
   SEASHORE                                             AIRPORT-SEASHORE                                                   CR                          250.00
SECTION 5, 6, 7, 9
   AIRPORT                                              LUMAD-AIRPORT                                                      CR                          200.00
   AIRPORT                                              ALONG NATIONAL HIGHWAY                                             CR                          200.00
   AIRPORT                                              TAPON-AIRPORT                                                      CR                          200.00
   AIRPORT                                              TAPON-SEASHORE                                                     CR                          250.00
SECTION 8
   RIZAL ST                                             ALONG RIZAL ST-NATIONAL                                            CR                          200.00
                                                          HIGHWAY
   RIZAL ST                                             ALONG CATARMAN NATIONAL RD CR                                      CR                          200.00
   RIZAL ST                                             ZAMORA ST-RIZAL ST                                                 RR                          110.00
   RIZAL ST                                             BORROMEO ST-MABINI ST                                              RR                          110.00
SECTION 10
   RIZAL ST                                             SEASHORE-BOLOKBOLOK                                                CR                          250.00
                                                        ALONG PLARIDEL ST                                                  CR                          200.00
SECTION 11
   PLARIDEL ST                                          PLARIDEL ST-RIZAL ST                                               CR                          200.00
   PLARIDEL ST                                          RIZAL ST-NERI ST                                                   CR                          200.00
   PLARIDEL ST                                          NERI ST-REYES ST                                                   CR                          200.00
   PLARIDEL ST                                          REYES ST-PLARIDEL ST                                               CR                          200.00
   NERI ST                                              NERI ST-RIZAL ST                                                   CR                          200.00
   NERI ST                                              RIZAL ST-BALINTAWAK ST                                             CR                          200.00
   NERI ST                                              BALINTAWAK ST-REYES ST                                             CR                          200.00
   NERI ST                                              REYES ST-NERI ST                                                   CR                          200.00
SECTION 12
   PLARIDEL ST                                          PLARIDEL ST-REYES ST                                               RR                          160.00
                                                        REYES ST-BALINTAWAK ST                                             CR                          200.00
                                                        BALINTAWAK ST-BURGOS ST                                            CR                          200.00
                                                        BURGOS ST-PLARIDEL ST                                              RR                          160.00
SECTION 13, 14, 16                                      LAGUNDE ST-SEASHORE                                                CR                          250.00
                                                        CABUAN-SEASHORE                                                    CR                          250.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 15
   BURGOS ST                                            BURGOS ST-BALINTAWAK ST                                            RR                          160.00
   BURGOS ST                                            BALINTAWAK ST-BORROMEO ST                                          RR                          160.00
SECTION 17                                              NAT'L HIGHWAY-SEASHORE                                             CR                          250.00
SECTION 18, 19                                          ALONG NATIONAL HIGHWAY                                             CR                          200.00
                                                          (BOTH SIDES)
SECTION 20                                              ALONG NATIONAL HIGHWAY -                                           CR                          200.00
                                                          MAHINOG
                                                        ALONG NATIONAL HIGHWAY                                             CR                          200.00
                                                          (BOTH SIDES)
                                                        CABEGUIN ST-NAT'L HIGHWAY                                          RR                          100.00
                                                        CABEGUIN ST-POB.BGY.ROAD                                           RR                          100.00
SECTION 21
   BORROMEO ST                                          BORROMEO ST-NATIONAL                                               RR                          110.00
                                                          HIGHWAY
                                                        ALONG NATIONAL HIGHWAY                                             CR                          200.00
SECTION 22
   BALINTAWAK ST                                        BALINTAWAK ST-RIZAL ST                                             CR                          200.00
   BALINTAWAK ST                                        RIZAL ST-NATIONAL HIGHWAY                                          CR                          200.00
   BALINTAWAK ST                                        NATIONAL HIGHWAY-BURGOS ST                                         CR                          200.00
   BALINTAWAK ST                                        BURGOS ST-BALINTAWAK ST                                            RR                          110.00
   BURGOS ST                                            BALINTAWAK ST-BURGOS ST                                            RR                          110.00
   BURGOS ST                                            BURGOS ST-NAT'L HIGHWAY                                            RR                          160.00
   BURGOS ST                                            NAT'L HIGHWAY-BORROMEO ST                                          CR                          200.00
   BURGOS ST                                            BORROMEO ST-BALINTAWAK ST                                          RR                          110.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 23
   CASAS ST                                             LOS LIBERTADORES ST -                                              RR                          160.00
                                                          CASAS ST
   CASAS ST                                             CASAS ST-LUNA ST                                                   RR                          110.00
   CASAS ST                                             LUNA ST-RIZAL ST                                                   RR                          160.00
   CASAS ST                                             RIZAL ST-LOS LIBERTADORES                                          RR                          160.00
   GOMEZ ST                                             GOMEZ ST-RIZAL ST                                                  RR                          160.00
   GOMEZ ST                                             RIZAL ST-LUNA ST                                                   RR                          160.00
   GOMEZ ST                                             LUNA ST-BURGOS ST                                                  RR                          160.00
   GOMEZ ST                                             BURGOS ST-GOMEZ ST                                                 RR                          160.00
   MABINI ST                                            NAT'L HIGHWAY-MABINI ST                                            CR                          200.00
   MABINI ST                                            MABINI ST - LOS                                                    RR                          160.00
                                                          LIBERTADORES ST
   MABINI ST                                            LOS LIBERTADORES ST -                                              RR                          160.00
                                                          RIZAL ST
   MABINI ST                                            RIZAL ST-NATIONAL HIGHWAY                                          CR                          200.00
   MABINI ST                                            LOS LIBERTADORES ST -                                              RR                          160.00
                                                          MABINI ST
   MABINI ST                                            MABINI ST-LUNA ST                                                  RR                          100.00
   MABINI ST                                            LUNA ST-CASAS ST                                                   RR                          100.00
   MABINI ST                                            CASAS ST-LOS LIBERTADORES ST                                       RR                          100.00
   NATIONAL HIGHWAY                                     LOS LIBERTADORES ST -                                              RR                          110.00
                                                          MABINI ST
   NATIONAL HIGHWAY                                     MABINI ST-LUNA ST                                                  RR                          100.00
   NATIONAL HIGHWAY                                     ALONG LUNA ST                                                      RR                          100.00
   RIZAL ST                                             NAT'L HIGHWAY-RIZAL ST                                             CR                          200.00
   RIZAL ST                                             RIZAL ST-LOS LIBERTADORES                                          CR                          200.00
   RIZAL ST                                             LOS LIBERTADORES ST -                                              RR                          160.00
                                                          BURGOS ST
   RIZAL ST                                             BURGOS ST-NAT'L HIGHWAY                                            CR                          200.00
   RIZAL ST                                             LOS LIBERTADORES ST -                                              RR                          160.00
                                                           RIZAL ST
   RIZAL ST                                             RIZAL ST-GOMEZ ST                                                  RR                          160.00
   RIZAL ST                                             GOMEZ ST-BURGOS ST                                                 RR                          160.00
   RIZAL ST                                             BURGOS ST - LOS                                                    RR                          160.00
                                                          LIBERTADORES ST
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 24
   BURGOS ST                                            NAT'L HIGHWAY-BURGOS ST                                            CR                          200.00
   BURGOS ST                                            BURGOS ST - LOS                                                    RR                          110.00
                                                          LIBERTADORES ST
   BURGOS ST                                            LOS LIBERTADORES ST -                                              RR                          160.00
                                                          CORRALES ST
   BURGOS ST                                            CORRALES ST-NAT'L HIGHWAY                                          RR                          160.00
   BURGOS ST                                            LOS LIBERTADORES ST -                                              RR                          110.00
                                                           BURGOS ST
   BURGOS ST                                            BURGOS ST-GOMEZ ST                                                 RR                          110.00
   BURGOS ST                                            GOMEZ ST-CORRALES ST                                               RR                          110.00
   BURGOS ST                                            CORRALES ST - LOS                                                  RR                          110.00
                                                          LIBERTADORES ST
   CORRALES ST                                          NAT'L HIGHWAY-CORRALES ST                                          CR                          200.00
   CORRALES ST                                          CORRALES ST - LOS                                                  RR                          160.00
                                                          LIBERTADORES ST
   CORRALES ST                                          LOS LIBERTADORES ST -                                              RR                          110.00
                                                          SOLES ST
   CORRALES ST                                          SOLES ST-NAT'L HIGHWAY                                             RR                          160.00
   CORRALES ST                                          LOS LIBERTADORES ST -                                              RR                          110.00
                                                          CORRALES ST
   CORRALES ST                                          CORRALES ST-GOMEZ ST                                               RR                          110.00
   CORRALES ST                                          GOMEZ ST-SOLES ST                                                  RR                          110.00
   CORRALES ST                                          SOLES ST-LOS LIBERTADORES                                          RR                          110.00
   CORRALES ST                                          GOMEZ ST-CORRALES ST                                               RR                          110.00
   CORRALES ST                                          CORRALES ST-LUNA ST                                                RR                          110.00
   CORRALES ST                                          LUNA ST-SOLES ST                                                   RR                          110.00
   CORRALES ST                                          SOLES ST-GOMEZ ST                                                  RR                          110.00
   GOMEZ ST                                             GOMEZ ST-BURGOS ST                                                 RR                          110.00
   GOMEZ ST                                             BURGOS ST-LUNA ST                                                  RR                          110.00
   GOMEZ ST                                             LUNA ST-CORRALES ST                                                RR                          110.00
   GOMEZ ST                                             CORRALES ST-GOMEZ ST                                               RR                          110.00
 LOS LIBERTADORES ST                                    LOS LIBERTADORES ST -                                              RR                          100.00
                                                          CABEGUIN ST
 LOS LIBERTADORES ST                                    CABEGUIN ST-NAT'L HIGHWAY                                          RR                          100.00
   LUNA ST                                              NAT'L HIGHWAY-LUNA ST                                              CR                          200.00
   LUNA ST                                              LUNA ST-LOS LIBERTADORES ST                                        RR                          160.00
   LUNA ST                                              LOS LIBERTADORES ST -                                              RR                          100.00
                                                          CABEGUIN ST
   LUNA ST                                              CABEGUIN ST-NAT'L HIGHWAY                                          RR                          110.00
   ROSARIO SOLES ST                                     NAT'L HIGHWAY-SOLES ST                                             CR                          200.00
   ROSARIO SOLES ST                                     SOLES ST-LOS LIBERTADORES ST                                       RR                          160.00
   ROSARIO SOLES ST                                     LOS LIBERTADORES ST-LUNA ST RR                                     RR                          160.00
   ROSARIO SOLES ST                                     LUNA ST-NAT'L HIGHWAY                                              RR                          160.00
   ROSARIO SOLES ST                                     LOS LIBERTADORES ST -                                              RR                          110.00
                                                          SOLES ST
   ROSARIO SOLES ST                                     SOLES ST-GOMEZ ST                                                  RR                          110.00
   ROSARIO SOLES ST                                     ALONG GOMEZ ST                                                     RR                          110.00
   SALES ST                                             GOMEZ ST-SALES ST                                                  RR                          110.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
 SALES ST           SALES ST-LUNA ST          RR          110.00
 SALES ST           ALONG LUNA ST             RR          110.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF MAMBAJAO
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 25                                              ALONG LUNA ST                                                      RR                          110.00
SECTION 26
   MABINI ST                                            LUNA ST-MABINI ST                                                  RR                          100.00
   MABINI ST                                            MABINI ST-PALANAS ST                                               RR                          100.00
   MABINI ST                                            PALANAS ST-CASAS ST                                                RR                          100.00
   MABINI ST                                            CASAS ST-LUNA ST                                                   RR                          100.00
   CASAS ST                                             LUNA ST-CASAS ST                                                   RR                          110.00
   CASAS ST                                             CASAS ST-PALANAS ST                                                RR                          100.00
   CASAS ST                                             PALANAS ST-QUIBORO ROAD                                            RR                          100.00
   CASAS ST                                             QUIBORO ROAD-LUNA ST                                               RR                          100.00
BARANGAY: 002-015
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALL LOTS                                                ALONG NATIONAL HIGHWAY                                             CR                          200.00
                                                          (BOTH SIDES)                                                                                    4.00
                                                        ALONG NATIONAL HIGHWAY                                             CR                          200.00
                                                          FROM SECTION 17, 18,
                                                          19, 20 - BALBAGON
                                                        NAT'L HIGHWAY-SEASHORE                                             CR                          250.00
                                                                                                                          APD
                                                        NATIONAL HIGHWAY UP                                                 A1                          25.00
                                                          (EXCESS 20 M.)                                                    A2                          25.00
============================================================================================
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION                                                                                            Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 32                                              ALONG CLAUDIO ST                                                   RR                           50.00
                                                          (BOTH SIDES)
SECTION 33                                              ALONG ROSARIO ST                                                   RR                           50.00
                                                        ALONG SUAZO ST-CREEK                                               RR                           50.00
SECTION 34
   BALTAZAR ST                                          BALTAZAR ST-GOMEZ ST                                               RR                           50.00
   BALTAZAR ST                                          GOMEZ ST-MACABUGTO ST                                              RR                           50.00
   BALTAZAR ST                                          MACABUGTO ST-RIZAL ST                                              RR                           50.00
   BALTAZAR ST                                          RIZAL ST-BALTAZAR ST                                               RR                           50.00
   LADAO ST                                             VASQUEZ ST-LADAO ST                                                RR                           50.00
   LADAO ST                                             LADAO ST-BALTAZAR ST                                               RR                           50.00
   LADAO ST                                             BALTAZAR ST-ROSARIO ST                                             RR                           50.00
   LADAO ST                                             ROSARIO ST-VASQUEZ ST                                              RR                           50.00
   LADAO ST                                             BALTAZAR ST-LADAO ST                                               RR                           50.00
   LADAO ST                                             LADAO ST-MACABUGTO ST                                              RR                           50.00
   LADAO ST                                             MACABUGTO ST-ROSARIO ST                                            RR                           50.00
   LADAO ST                                             ROSARIO ST-BALTAZAR ST                                             RR                           50.00
   LADAO ST                                             MACABUGTO ST-LADAO ST                                              RR                           50.00
   LADAO ST                                             LADAO ST-ANTIGUA ST                                                RR                           60.00
   LADAO ST                                             ANTIGUA ST-ROSARIO ST                                              RR                           50.00
   LADAO ST                                             ROSARIO ST-MACABUGTO ST                                            RR                           60.00
   MACABUGTO ST                                         MACABUGTO ST-GOMEZ ST                                              RR                           50.00
   MACABUGTO ST                                         GOMEZ ST-ANTIGUA ST                                                RR                           50.00
   MACABUGTO ST                                         ANTIGUA ST-RIZAL ST                                                RR                           50.00
   MACABUGTO ST                                         RIZAL ST-MACABUGTO ST                                              RR                           50.00
   RIZAL ST                                             VASQUEZ ST-RIZAL ST                                                RR                           50.00
   RIZAL ST                                             RIZAL ST-BALTAZAR ST                                               RR                           50.00
   RIZAL ST                                             BALTAZAR ST-LADAO ST                                               RR                           50.00
   RIZAL ST                                             LADAO ST-VASQUEZ ST                                                RR                           50.00
   RIZAL ST                                             BALTAZAR ST-RIZAL ST                                               RR                           50.00
   RIZAL ST                                             RIZAL ST-MACABUGTO ST                                              RR                           50.00
   RIZAL ST                                             MACABUGTO ST-LADAO ST                                              RR                           50.00
   RIZAL ST                                             LADAO ST-BALTAZAR ST                                               RR                           50.00
   RIZAL ST                                             MACABUGTO ST-RIZAL ST                                              RR                           50.00
   RIZAL ST                                             RIZAL ST-ANTIGUA ST                                                RR                           50.00
   RIZAL ST                                             ANTIGUA ST-LADAO ST                                                RR                           50.00
   RIZAL ST                                             LADAO ST-MACABUGTO ST                                              RR                           50.00
   VASQUEZ ST                                           VASQUEZ ST-GOMEZ ST                                                RR                           50.00
   VASQUEZ ST                                           GOMEZ ST-BALTAZAR ST                                               RR                           50.00
   VASQUEZ ST                                           BALTAZAR ST-RIZAL ST                                               RR                           50.00
   VASQUEZ ST                                           RIZAL ST-VASQUEZ ST                                                RR                           50.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION(continuation)                                                                              Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 35                                              ALONG VASQUEZ ST-UP                                                RR                           50.00
   ALVAREZ ST                                           VASQUEZ ST-ALVAREZ ST                                              RR                           50.00
   ALVAREZ ST                                           ALVAREZ ST-BALTAZAR ST                                             RR                           50.00
   ALVAREZ ST                                           BALTAZAR ST-GOMEZ ST                                               RR                           50.00
   ALVAREZ ST                                           GOMEZ ST-VASQUEZ ST                                                RR                           50.00
   ALVAREZ ST                                           BALTAZAR ST-ALVAREZ ST                                             RR                           50.00
   ALVAREZ ST                                           ALVAREZ ST-MACABUGTO ST                                            RR                           50.00
   ALVAREZ ST                                           MACABUGTO ST-GOMEZ ST                                              RR                           50.00
   ALVAREZ ST                                           GOMEZ ST-BALTAZAR ST                                               RR                           50.00
   ALVAREZ ST                                           MACABUGTO ST-ALVAREZ ST                                            RR                           50.00
   ALVAREZ ST                                           ALVAREZ ST-ANTIGUA ST                                              RR                           50.00
   ALVAREZ ST                                           ANTIGUA ST-GOMEZ ST                                                RR                           50.00
   ALVAREZ ST                                           GOMEZ ST-MACABUGTO ST                                              RR                           50.00
   BALTAZAR ST                                          BALTAZAR ST-BURGOS ST                                              RR                           50.00
   BALTAZAR ST                                          BURGOS ST-MACABUGTO ST                                             RR                           50.00
   BALTAZAR ST                                          MACABUGTO ST-ZAMORA ST                                             RR                           50.00
   BALTAZAR ST                                          ZAMORA ST-BALTAZAR ST                                              RR                           50.00
   MACABUGTO ST                                         MACABUGTO ST-BURGOS ST                                             RR                           50.00
   MACABUGTO ST                                         BURGOS ST-ANTIGUA ST                                               RR                           50.00
   MACABUGTO ST                                         ANTIGUA ST-ZAMORA ST                                               RR                           50.00
   MACABUGTO ST                                         ZAMORA ST-MACABUGTO ST                                             RR                           50.00
   VASQUEZ ST                                           VASQUEZ ST-BURGOS ST                                               RR                           50.00
   VASQUEZ ST                                           BURGOS ST-BALTAZAR ST                                              RR                           50.00
   VASQUEZ ST                                           BALTAZAR ST-ZAMORA ST                                              RR                           50.00
   VASQUEZ ST                                           ZAMORA ST-VASQUEZ ST                                               RR                           50.00
   ZAMORA ST                                            VASQUEZ ST-ZAMORA ST                                               RR                           50.00
   ZAMORA ST                                            ZAMORA ST-BALTAZAR ST                                              RR                           50.00
   ZAMORA ST                                            BALTAZAR ST-ALVAREZ ST                                             RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-VASQUEZ ST                                              RR                           50.00
   ZAMORA ST                                            BALTAZAR ST-ZAMORA ST                                              RR                           50.00
   ZAMORA ST                                            ZAMORA ST-MACABUGTO ST                                             RR                           50.00
   ZAMORA ST                                            MACABUGTO ST-ALVAREZ ST                                            RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-BALTAZAR ST                                             RR                           50.00
   ZAMORA ST                                            MACABUGTO ST-ZAMORA ST                                             RR                           50.00
   ZAMORA ST                                            ZAMORA ST-ANTIGUA ST                                               RR                           50.00
   ZAMORA ST                                            ANTIGUA ST-ALVAREZ ST                                              RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-MACABUGTO ST                                            RR                           50.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION                                                                                            Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 36
   ANTIGUA ST                                           ANTIGUA ST-BURGOS ST                                               RR                           50.00
   ANTIGUA ST                                           BURGOS ST-SUAZO ST                                                 RR                           50.00
   ANTIGUA ST                                           SUAZO ST-ZAMORA ST                                                 RR                           50.00
   ANTIGUA ST                                           ZAMORA ST-ANTIGUA ST                                               RR                           50.00
   KIONISALA ST                                         KIONISALA ST-BURGOS ST                                             RR                           50.00
   KIONISALA ST                                         BURGOS ST-IGLESIA ST                                               RR                           50.00
   KIONISALA ST                                         IGLESIA ST-ZAMORA ST                                               RR                           50.00
   KIONISALA ST                                         ZAMORA ST-KIONISALA ST                                             RR                           50.00
   SUAZO ST                                             SUAZO ST-BURGOS ST                                                 RR                           50.00
   SUAZO ST                                             BURGOS ST-KIONISALA ST                                             RR                           50.00
   SUAZO ST                                             KIONISALA ST-ZAMORA ST                                             RR                           50.00
   SUAZO ST                                             ZAMORA ST-SUAZO ST                                                 RR                           50.00
   ZAMORA ST                                            ANTIGUA ST-ZAMORA ST                                               RR                           50.00
   ZAMORA ST                                            ZAMORA ST-SUAZO ST                                                 RR                           50.00
   ZAMORA ST                                            SUAZO ST-ALVAREZ ST                                                RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-ANTIGUA ST                                              RR                           50.00
   ZAMORA ST                                            SUAZO ST-ZAMORA ST                                                 RR                           50.00
   ZAMORA ST                                            ZAMORA ST-KIONISALA ST                                             RR                           50.00
   ZAMORA ST                                            KIONISALA ST-ALVAREZ ST                                            RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-SUAZO ST                                                RR                           50.00
   ZAMORA ST                                            KIONISALA ST-ZAMORA ST                                             RR                           50.00
   ZAMORA ST                                            ZAMORA ST-IGLESIA ST                                               RR                           50.00
   ZAMORA ST                                            IGLESIA ST-ALVAREZ ST                                              RR                           50.00
   ZAMORA ST                                            ALVAREZ ST-KIONISALA ST                                            RR                           50.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 37
   ANTIGUA ST                                           ANTIGUA ST-ALVAREZ ST                                              RR                           50.00
   ANTIGUA ST                                           ALVAREZ ST-SUAZO ST                                                RR                           50.00
   ANTIGUA ST                                           SUAZO ST-GOMEZ ST                                                  RR                           55.00
   ANTIGUA ST                                           GOMEZ ST-ANTIGUA ST                                                RR                           55.00
   GOMEZ ST                                             ANTIGUA ST-GOMEZ ST                                                RR                           50.00
   GOMEZ ST                                             GOMEZ ST-SUAZO ST                                                  RR                           55.00
   GOMEZ ST                                             SUAZO ST-RIZAL ST                                                  RR                           60.00
   GOMEZ ST                                             RIZAL ST-ANTIGUA ST                                                RR                           60.00
   GOMEZ ST                                             SUAZO ST-GOMEZ ST                                                  RR                           60.00
   GOMEZ ST                                             GOMEZ ST-KIONISALA ST                                              RR                           60.00
   GOMEZ ST                                             KIONISALA ST-RIZAL ST                                              RR                           60.00
   GOMEZ ST                                             RIZAL ST-SUAZO ST                                                  RR                           60.00
   KIONISALA ST                                         KIONISALA ST-ALVAREZ ST                                            RR                           60.00
   KIONISALA ST                                         ALVAREZ ST-IGLESIA ST                                              RR                           50.00
   KIONISALA ST                                         IGLESIA ST-GOMEZ ST                                                RR                           60.00
   KIONISALA ST                                         GOMEZ ST-KIONISALA ST                                              RR                           60.00
   KIONISALA ST                                         KIONISALA ST-GOMEZ ST                                              RR                           60.00
   KIONISALA ST                                         GOMEZ ST-IGLESIA ST                                                RR                           60.00
   KIONISALA ST                                         IGLESIA ST-RIZAL ST                                                RR                           60.00
   KIONISALA ST                                         RIZAL ST-KIONISALA ST                                              RR                           60.00
   SUAZO ST                                             SUAZO ST-ALVAREZ ST                                                RR                           60.00
   SUAZO ST                                             ALVAREZ ST-KIONISALA ST                                            RR                           50.00
   SUAZO ST                                             KIONISALA ST-GOMEZ ST                                              RR                           60.00
   SUAZO ST                                             GOMEZ ST-SUAZO ST                                                  RR                           60.00
SECTION 38
   ANTIGUA ST                                           ANTIGUA ST-RIZAL ST                                                RR                           50.00
   ANTIGUA ST                                           RIZAL ST-SUAZO ST                                                  RR                           55.00
   ANTIGUA ST                                           SUAZO ST-LADAO ST                                                  RR                           55.00
   ANTIGUA ST                                           LADAO ST-ANTIGUA ST                                                RR                           55.00
   LADAO ST                                             ANTIGUA ST-LADAO ST                                                RR                           50.00
   LADAO ST                                             LADAO ST-SUAZO ST                                                  RR                           55.00
   LADAO ST                                             SUAZO ST-ROSARIO ST                                                RR                           55.00
   LADAO ST                                             ROSARIO ST-ANTIGUA ST                                              RR                           55.00
   ROSARIO ST                                           SUAZO ST-ROSARIO ST                                                RR                           55.00
   ROSARIO ST                                           ROSARIO ST-CREEK                                                   RR                           55.00
   SUAZO ST                                             SUAZO ST-RIZAL ST                                                  RR                           55.00
   SUAZO ST                                             RIZAL ST-IGLESIA ST                                                RR                           55.00
   SUAZO ST                                             IGLESIA ST-ROSARIO ST                                              RR                           55.00
   SUAZO ST                                             ROSARIO ST-SUAZO ST                                                RR                           55.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: 001-POBLACION (continuation)                                                                             Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
SECTION 39
     ALONG IGLESIA ST.                                                                                                     RR                           60.00
     ALONG RIZAL ST.                                                                                                       RR                           60.00
     ALONG NAT'L HI-WAY -                                BONIFACIO ST.                                                     CR                          100.00
    ALONG BONIFACIO ST.                                                                                                    RR                           60.00
SECTION 40                                              CREEK-CLAUDIO ST                                                   RR                           50.00
                                                        CLAUDIO ST-SAGAY RIVER                                             RR                           50.00
SECTION 41
   BONIFACIO ST                                         BONIFACIO ST-NAT'L HIGHWAY                                         RR                           60.00
   BONIFACIO ST                                         NAT'L HIGHWAY-CLAUDIO ST                                           CR                          100.00
   BONIFACIO ST                                         ALONG CLAUDIO ST                                                   RR                           60.00
   BONIFACIO ST                                           (BOTH SIDES)
   BONIFACIO ST                                         CLAUDIO ST-NAT'L HIGHWAY                                           CR                          100.00
SECTION 43
     ALONG NATIONAL HIGHWAY BOTH (BOTH SIDES)                                                                              CR                          100.00
     ALL OTHER STREETS                                  NAT'L HIGHWAY ST-VELASCO ST                                        RR                           60.00
                                                        VELASCO ST-SEASHORE                                                CR                          100.00
SECTION 44
     ALONG NATIONAL HIGHWAY BOTH (BOTH SIDES)                                                                              CR                          100.00
     ALL OTHER STREETS                                  NAT'L HIGHWAY ST-VELASCO ST                                        RR                           60.00
                                                        VELASCO ST-SEASHORE                                                CR                          100.00
SECTION 45
     ALONG ALAVAREZ ST.                                                                                                    RR                           60.00
     ALONG IGLESIA ST                                                                                                      RR                           60.00
     ALONG NATIONAL HIGHWAY BOTH (BOTH SIDES)                                                                              CR                          100.00
     ALONG VELASCO ST                                                                                                      RR                           60.00
     ALL OTHER STREETS                                  ALVAREZ ST-NAT'L HIGHWAY                                           RR                           60.00
                                                        VELASCO ST-SEASHORE                                                CR                          100.00
SECTION 46
   ALL LOTS                                             ALONG IGLESIA ST-ALVAREZ ST                                        RR                           60.00
                                                        ALONG BURGOS ST-SEASHORE                                           CR                          100.00
                                                        ALONG NATIONAL HIGHWAY -                                           CR                          100.00
                                                          ALVAREZ ST
                                                        NAT'L HIGHWAY-VELASCO ST                                           RR                           60.00
                                                        VELASCO ST-SEASHORE                                                CR                          100.00
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
MUNICIPALITY OF SAGAY
                                                                                                                        D.O. No.                   15-95
BARANGAY: ALL OTHER BARANGAYS                                                                                      Effectivity Date               4-20-95
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
                                                                                                                        CLASSI-                  INITIAL
            STREET/SUBDIVISION                                            VI C I N ITY                                 FICATION                 ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------------ ----------------------------- ------------------
ALL LOTS                                                LANDS ALONG THE NATIONAL                                           CR                          100.00
                                                          HIGHWAY
                                                        NATIONAL HIGHWAY-SEASHORE                                          CR                          100.00
                                                        NATIONAL HIGHWAY-UP (20M.)                                         RR                           55.00
                                                                                                                            A1                          25.00
                                                                                                                            A2                          20.00
                                                        MAYANA-BONBON (2,500 M.                                           APD
                                                          ALONG NATIONAL
                                                          HIGHWAY)
                                                        MAYANA-BONBON (60-75 M.                                            CR                          100.00
                                                          FROM SHORELINE)
============================================================================================
RDO NO. 97          GINGOOG CITY
     (FORMERLY RDO NO. 74 GINGOOG CITY CAMIGUIN ISLAND)
  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 VALUES PURSUANT TO RAMO 2-91.
        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.
============================================================================================
1-3/apmd 6.11.2014
                                               Republic of the Philippines
                                             DEPARTMENT OF FINANCE
                                                        Manila
             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 area 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.
              In case the gross selling price or the market value shown in the schedule of values
         of the provincial or city assessor is higher than the zonal value established herein, such
         value shall be used as basis for computing the internal revenue tax.
                                                                                             (Signed)
                                                                                    ROBERTO F. DE OCAMPO
                                                                                       Secretary of Finance
RECOMMENDED BY:
                                   (Signed)
                        LIWAYWAY VINZONS-CHATO
                        Commissioner of Internal Revenue
                             DEFINITION OF TERMS
CLASSIFICATION LEGEND:
CITY OF GINGOOG
                                                                                                                      D.O. No.                 89-94
BARANGAY: 001                                                                                                    Effectivity Date            10-16-94
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
GUNDAYA ST                                                                                                               RR                          320.00
GUNO ST.                                       NAT'L HIWAY-GUNDAYA ST.                                                   RR                          320.00
NATIONAL HIGHWAY                               RIZAL ST-GAHUB RIVER                                                      CR                          475.00
TUTO ST.                                       RIZAL ST-GAHUB RIVER                                                      RR                          320.00
RIZAL ST.                                      NAT'L HIWAY-TUTO ST.                                                      CR                          475.00
RIZAL ST.                                      TUTO ST-GUNDAYA ST.                                                       CR                          600.00
BARANGAY: 002
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
GUANZON ST                                     NAT'L HIWAY-TUTO ST                                                       CR                          600.00
GUANZON ST                                     TUTO ST-GUNDAYA ST                                                        RR                          320.00
GUNDAYA ST                                     GUANZON ST-RIZAL ST                                                       RR                          320.00
NATIONAL HIGHWAY                               GUANZON ST-RIZAL ST                                                       CR                          475.00
RIZAL ST.                                      NAT'L HIWAY-GUNDAYA ST                                                    CR                          600.00
RODRIGUEZ ST                                   NAT'L HIWAY-GUNDAYA ST                                                    RR                          320.00
TUTO ST                                        GUANZON ST-RIZAL ST                                                       RR                          320.00
BARANGAY: 003
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
DELIMA ST                                      NAT'L HIWAY-GUNDAYA ST                                                    RR                          320.00
GOMEZ ST                                       NAT'L HIWAY-GUNDAYA ST                                                    RR                          320.00
GUANZON ST                                     NAT'L HIWAY-TUTO ST                                                       CR                          600.00
GUANZON ST                                     TUTO ST-GUNDAYA ST                                                        RR                          320.00
GUNDAYA ST                                     DELIMA ST-GUANZON ST                                                      RR                          320.00
NATIONAL HI-WAY                                DELIMA ST-GUANZON ST                                                      CR                          800.00
TUTO ST                                        DELIMA ST-GUANZON ST                                                      RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 005
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
AQUINO ST                                      GUNDAYA ST-CUERDO ST                                                      RR                          320.00
CUERDO ST                                      JADOL ST-DELIMA ST                                                        RR                          320.00
DE LARA ST                                     JADOL ST-DELIMA ST                                                        RR                          320.00
DELIMA ST                                      GUNDAYA ST-CUERDO ST                                                      RR                          320.00
GUNDAYA ST                                     JADOL ST-DELIMA ST                                                        RR                          320.00
JADOL ST                                       GUNDAYA ST-CUERDO ST                                                      RR                          320.00
BARANGAY: 006
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CUERDO ST                                      DELIMA ST-GUANZON ST                                                      RR                          320.00
DE LARA ST                                     DELIMA ST-GUANZON ST                                                      RR                          320.00
DELIMA ST                                      GUNDAYA ST-CUERDO ST                                                      RR                          320.00
GOMEZ ST                                       GUNDAYA ST-CUERDO ST                                                      RR                          320.00
GUANZON STREET                                 GUNDAYA ST-CUERDO ST                                                      RR                          320.00
GUNDAYA ST                                     DELIMA ST-GUANZON ST                                                      RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
                                                                                                                      D.O. No.                 89-94
BARANGAY: 007                                                                                                    Effectivity Date            10-16-94
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CUERDO ST                                      GUANZON ST-RIZAL ST                                                       RR                          320.00
DE LARA ST                                     GUANZON ST-RIZAL ST                                                       RR                          320.00
GUANZON ST                                     GUNDAYA ST-CUERDO ST                                                      RR                          320.00
GUNDAYA ST                                     GUANZON ST-RIZAL ST                                                       CR                          320.00
RIZAL ST                                       GUNDAYA ST-CUERDO ST                                                      RR                          600.00
RODRIGUEZ ST                                   GUNDAYA ST-CUERDO ST                                                      CR                          320.00
BARANGAY: 008
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GAHUB RIVER                              GUNDAYA ST-CUERDO ST, EXTN.                                               RR                          160.00
CUERDO EXTENSION                               RIZAL ST-GUNO ST                                                          RR                          160.00
GUNDAYA ST                                     RIZAL ST-GAHUB RIVER                                                      RR                          320.00
GUNO ST                                        GUNDAYA ST-CUERDO ST                                                      RR                          320.00
RIZAL ST                                       GUNDAYA ST-CUERDO ST                                                      CR                          600.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
                                                                                                                      D.O. No.                 89-94
BARANGAY: 009                                                                                                    Effectivity Date            10-16-94
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GAHUB RIVER                              CUERDO EXTN-CABILTO ST                                                    RR                          160.00
CABILTO ST                                     RIZAL ST-GUNO ST                                                          CR                          600.00
CABILTO ST                                     GUNO ST-GAHUB RIVER                                                       RR                          260.00
CUERDO EXTENSION                               RIZAL ST-GUNO ST                                                          RR                          160.00
GUNO ST                                        CUERDO ST-MENDOZA ST                                                      RR                          260.00
GUNO ST                                        MENDOZA ST-CABILTO ST                                                     CR                          600.00
MENDOZA ST                                     RIZAL ST-GUNO ST                                                          CR                          600.00
MENDOZA ST                                     GUNO ST-GAHUB RIVER                                                       CR                          600.00
RIZAL ST                                       CUERDO ST-CABILTO ST                                                      CR                          600.00
BARANGAY: 010
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CUERDO ST                                      RODRIGUEZ ST-RIZAL ST                                                     RR                          320.00
CUERDO ST                                      RODRIGUEZ ST-GUANZON ST                                                   GL
MENDOZA ST                                     RODRIGUEZ ST-RIZAL ST                                                     RR                          320.00
MENDOZA ST                                     RODRIGUEZ ST-GUANZON ST                                                   GL
RIZAL ST                                       CUERDO ST-MENDOZA ST                                                      CR                          600.00
RIZAL ST                                       MENDOZA ST-CABILTO ST                                                      X
RODRIGUEZ ST                                   CUERDO ST-MENDOZA ST                                                      RR                          320.00
RODRIGUEZ ST                                   MENDOZA ST-CABILTO ST                                                     GL
BARANGAY: 011
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CABILTO ST                                     DELIMA ST-GUANZON ST                                                      RR                          320.00
CUERDO ST                                      DELIMA ST-GUANZON ST                                                      RR                          320.00
DELIMA ST                                      CUERDO ST-CABILTO ST                                                      RR                          320.00
GOMEZ ST                                       CUERDO ST-CABILTO ST                                                      RR                          320.00
GUANZON ST                                     CUERDO ST-CABILTO ST                                                      RR                          320.00
MENDOZA ST                                     DELIMA ST-GUANZON ST                                                      RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 013
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GINGOOG BAY                              JADOL ST-DELIMA ST                                                        RR                          160.00
AQUINO ST                                      CABILTO ST-CONDEZA ST                                                     RR                          320.00
AQUINO ST                                      CONDEZA ST-LUGOD ST                                                       CR                          600.00
AQUINO ST                                      LUGOD ST-GINGOOG BAY                                                      RR                          320.00
CABILTO ST                                     JADOL ST-DELIMA ST                                                        RR                          320.00
CONDEZA ST                                     JADOL ST-AQUINO ST                                                        CR                          600.00
CONDEZA ST                                     AQUINO ST-DELIMA ST                                                       RR                          320.00
DELIMA ST                                      CABILTO ST-GINGOOG BAY                                                    RR                          320.00
JADOL ST                                       CABILTO ST-CONDEZA ST                                                     RR                          320.00
JADOL ST                                       CONDEZA ST-LUGOD ST                                                       CR                          600.00
JADOL ST                                       LUGOD ST-GINGOOG BAY                                                      RR                          320.00
LUGOD ST                                       JADOL ST-AQUINO STJADOL ST-AQUINO ST                                      CR                          600.00
LUGOD ST                                       AQUINO ST-DELIMA ST                                                       RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 015
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GINGOOG BAY                              GUANZON ST-RIZAL ST                                                       RR                          200.00
CABILTO ST                                     GUANZON ST-RODRIGUEZ ST                                                   RR                          320.00
CABILTO ST (PARK)                              RODRIGUEZ ST-RIZAL ST                                                     GL
CONDEZA ST                                     GUANZON ST-RODRIGUEZ ST                                                   RR                          320.00
CONDEZA ST (PARK)                              RODRIGUEZ ST-RIZAL ST                                                     GL
GUANZON ST                                     CABILTO ST-GINGOOG BAY                                                    RR                          320.00
LUGOD ST                                       GUANZON ST-RIZAL ST                                                       CR                          600.00
RIZAL ST (OLD CITY HALL)                       CABILTO ST-LUGOD ST                                                       GL
RIZAL ST                                       LUGOD ST-GINGOOG BAY                                                      RR                          320.00
RODRIGUEZ ST                                   CABILTO ST-GINGOOG BAY                                                    RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 017
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CABILTO ST                                     JADOL ST-TUTO EXTN                                                        RR                          320.00
CABILTO ST                                     NAT'L HIGHWAY-TUTO EXTN                                                   CR                          800.00
CUERDO EXTN                                    JADOL ST-CABILTO EXTN                                                     RR                          320.00
GUNDAYA EXTN                                   JADOL ST-CABILTO EXTN                                                     RR                          260.00
JADOL ST                                       NAT'L HIGHWAY-TUTO ST                                                     CR                          600.00
JADOL ST                                       TUTO ST-CABILTO ST                                                        RR                          320.00
NATIONAL HIGHWAY                               JADOL ST-CABILTO EXTN                                                     CR                        1,000.00
TUTO EXTENSION                                 JADOL ST-CABILTO EXTN                                                     RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
                                                                                                                      D.O. No.                 89-94
BARANGAY: 018                                                                                                    Effectivity Date            10-16-94
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GINGOOG BAY                              JADOL ST-CEMETERY                                                         RR                          160.00
CABILTO EXTN                                   JADOL ST-BGYS 18-I8A BDRY (DRAINAGE)                                      RR                          320.00
JADOL ST                                       CABILTO ST-GINGOOG BAY                                                    RR                          320.00
LUGOD ST                                       JADOL ST-CEMETERY                                                         RR                          320.00
BARANGAY: 018-A
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CABILTO ST                                     BRGYS 18-18A BDRY-BRGY
                                               18A-19 BDRY (DRAINAGE)
                                               NEAR ICE PLANT                                                            RR                          320.00
ALL OTHER STREETS                              NAT'L HIGHWAY-DMMPSC
                                               (CEMENTED ROAD)                                                           RR                          200.00
                                               INTERIOR LOTS                                                             RR                          120.00
BARANGAY: 019
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CABILTO EXTENSION                              NAT'L HIGHWAY-TUTO EXTN                                                   CR                          800.00
CABILTO EXTENSION                              TUTO EXTN TO BRGYS 18A-19
                                               BOUNDARY                                                                  RR                          320.00
CABILTO EXTENSION                              INTERIOR                                                                  RR                          160.00
NATIONAL HIGHWAY                               CABILTO EXTN-MARCELINO
                                               KHO RICE & CORN MILL                                                      CR                        1,000.00
NATIONAL HIGHWAY                               MARCELINO KHO RICE &
                                               CORN MILL-GARCIA RICE & CORN MILL                                         CR                          600.00
NATIONAL HIGHWAY                               GARCIA RICE & CORN MILL
                                               TO KIBALUYOT                                                              CR                          475.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
CITY OF GINGOOG
BARANGAY: 022
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
CABUYO-AN SUBDIVISION                          INTERIOR                                                                  RR                          320.00
C.V. LUGOD ST                                  TRINIDAD BAOL ST-NAT'L HIGH                                               RR                          320.00
MOTOOMULL ST                                   NAT'L HIGHWAY-TRINIDAD BAOL                                               RR                          320.00
NATIONAL HIGHWAY                               MOTOOMULL ST-C.V. LUGOD ST                                                CR                        1,000.00
TRINIDAD BAOL ST                               MOTOOMULL ST-C.V. LUGOD ST                                                RR                          320.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 023
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG GAHUB RIVER                              NAT'L HIGHWAY-SOUTHWARD
                                               DIRECTION                                                                 RR                          160.00
GUANZON EXTENSION                              NAT'L HIGHWAY-DUGENCIO ST                                                 RR                          320.00
GUANZON EXTENSION                              DUGENIO ST-JUNC. STA. CLARA
                                                  ROAD & GUANZON EXTENSION                                               RR                          320.00
NATIONAL HIGHWAY                               GUANZON ST-GAHUB RIVER                                                    CR                          475.00
NATIONAL HIGHWAY                               GUANZON ST-MOOMULL ST                                                     CR                          800.00
                                               INTERIOR LOTS                                                             RR                          320.00
ALL OTHER STREETS                              JUNCTION. GUANZON EXTN. & STA.
                                                  CLARA RD ALONG A STRAIGHT
                                                  LINE EXTENDING SOUTHWEST TO
                                                  GAHUB RIVER                                                            RR                          200.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
BARANGAY: 024-A
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
NATIONAL HIGHWAY                               GAHUB RIVER-MANGISKIS CREEK                                               CR                          600.00
PAZ VILLAGE SUBDIVISION                                                                                                  RR                          320.00
ALL OTHER STREETS                              FR. BARANGAY BOUNDARY OF
                                                 BARANGAY 24 & 24-A TO
                                                 SOUTHWARD DIRECTION ALONG
                                                 MANGISKIS AND GAHUB RIVER                                               RR                          200.00
                                               INTERIOR LOTS                                                             RR                          260.00
BARANGAY: 025
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
ALONG BARANGAY ROAD                            NAT'L HIWAY-EDWAMEPA PROJECT                                              RR                          200.00
ALONG GINGOOG BAY                              MANGISKIS CREEK-PANDAN                                                    RR                          160.00
ALONG MANGISKIS CREEK                          GINGOOG BAY-SOUTHWARD DIRECTION                                           RR                          160.00
DE LARA SUBDIVISION                                                                                                      RR                          260.00
NATIONAL HIGHWAY                               MANGISKIS CREEK-SAN JUAN
                                               ELEMENTARY SCHOOL                                                         CR                          475.00
ALL OTHER STREETS                              INTERIOR LOTS                                                             RR                          200.00
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
                                                                                                                      D.O. No.                 89-94
BARANGAY: 026                                                                                                    Effectivity Date            10-16-94
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
                                                                                                                      CLASSI-                INITIAL
       STREET/SUBDIVISION                                             VIC IN ITY                                     FICATION               ZV/SQ.M.
---------------------------------------------- ---------------------------------------------------------------- ---------------------- -----------------------
GINGOOG-CLAVERIA                               JUNCTION OF STA. CLARA ROAD &
  SECONDARY NATIONAL                             GUANZON EXTN. UP TO CONCRETE
  HIGHWAY                                        ROAD                                                                    RR                          260.00
GINGOOG-CLAVERIA RD                            CONCRETE ROAD-KALAGONOY CREEK                                             RR                          200.00
SAA SUBDIVISION                                                                                                          RR                          260.00
ALL OTHER STREETS                              STA. CLARA TO MOTOOMULL EXTN.
                                                 JUNCTION ALONG STA. CLARA ROAD
                                                 TO JUNCTION OF MOTOOMULL EXTN.
                                                 AND GUANZON EXTENSION                                                   RR                          320.00
                                               INTERIOR LOTS                                                             RR                          160.00
==========================================================================================
RDO NO. 97        GINGOOG CITY
  (FORMERLY RDO NO. 74 GINGOOG CITY)
CITY OF GINGOOG
   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.
CITY OF GINGOOG
==========================================================================================
1-3/apmd glrp 6.10.2014