lo ORDINANCE NO.. F AN ORDINANCE ENACTING THE 2022 REVISED OMNIBUS REVENUE CODE OF THE CITY OF CEBU REVISING THE REAL PROPERTY TAX CODE FOR THE TAXING JURISDICTION OF THE CITY OF CEBU AND ALL SUBSEQUENT AMENDMENTS THERETO, FURTHER PRESCRIBING NEW RATES OF BUSINESS TAXES, PERMIT FEES, AND CHARGES FOR SERVICES RENDERED BY THE CITY OF CEBU AND FOR OTHER PURPOSES. ° © FEN WHEREAS, Section 191 of Republic Act No. 7160, otherwise known as the Local Government Code of the 1991, provides that Local Government Units shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. WHEREAS, Section 219 of the same code, provides that the Provincial, City or Municipal Assessor shall undertake a general revision of real property assessments within two (2) years after the affectivity of this code and every three (3) years thereafter”. WHEREAS, Section 212 of Republic Act No. 1760, otherwise known as the Local Government Code of 1991, provides as follows: “Sec, 212. Preparation of Schedule of Fair Market Values. - Before any general revision of property assessment is made pursuant to the provisions of this Title, there shall be prepared a schedule of fair market values by the provincial, city and the municipal assessors of the municipalities within the Metropolitan Manila Area for the different classes of real property situated in their respective local government units for enactment by ordinance of the sanggunian concerned. The schedule of fair market values shall be published in a newspaper of general circulation in the province, city or municipality concerned, or in the absence thereof, shall be posted in the Provincial Capitol, city or municipal hall and in two other conspicuous public places therein.” WHEREAS, the City Assessor of Cebu was able to carry out the general revision of property assessments pursuant to the above provision, the latest of which was in 2002 that took effect on January 1, 2003; WHEREAS, the required revision of real property assessments every three (3) years as provided in the Local Government Code was due year 2006 and therefore there is a need to conduct another general revision of property assessments and classifications in 2022, taxes of which shall accrue beginning month of year 2023; WHEREAS, in order to comply with the provisions of the Local Government Code, there is need to make major revision and adjustments to the Real Property Tax Code for the Taxing Jurisdiction of the City of Cebu and the Rates of Business Taxes, Permit Fees, and Charges for services rendered by the City of Cebu and for other purposes to ensure the effective implementation of its provisions; WHEREAS, the revision and/or adjustments not only would create great impact to the revenue of Cebu City but shall also lead to the development andimprovement of the city making the City of Cebu a globally competitive and smart city. Be it ordained by the City of Cebu, in session assembled, THAT: Chapter I ARTICLE A TITLE SECTION 1. Title. - This Ordinance shall be known as the 2022 Omnibus Revenue Code of the City of Cebu ARTICLE B AUTHORITY, APPLICATION AND SCOPE SECTION 2. Authority. - This ordinance is enacted pursuant to Section 132, Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title One, Section 232, Chapter 4, Title Two, Book II of R.A No. 7160, otherwise known as the Local Government Code of 1991. SECTION 3. Scope. ~ This Ordinance shall govern the taxing and other revenue-raising powers of the City of Cebu. SECTION 4. Application or Coverage. - Subject to the provisions of pertinent laws in force or which may hereafter be promulgated, this Ordinance shall apply and cover all real properties such as lands, whether residential, commercial, agricultural, industrial, mineral or timberland, buildings and structures, machineries and perennial plants within the City of Cebu; ‘This ordinance shall further apply and cover all persons engaged in any occupation or business, or exercising privileges within the City of Cebu; the imposition of fees and charges for services rendered in connection with any business, profession or occupation being conducted therein, and to all acts or transaction performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory, or partly being done in another city, municipality or jurisdiction, and upon which acts or transactions, taxes, licences or fees shall be levied, in virtue hereof, for local public purpose. ARTICLE C DEFINITIONS SECTION 5. Definition of Terms. - When used in this Ordinance (a) “Acquisition Cost” for newly acquired machinery _not _yet depreciated and appraised within the year of its purchased, refers to the actual cost of the machinery to its present owner plus the cost_of the machinery to its present owner plus the cost_of transportation, handling, and installation at the present site; (n) 2(b) () (a) () 0 (e) (h) @ 0 (ky) 0) “Actual Use” refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; “ad Valorem Tax” is a levy on real property determined on the basis of fixed proportion of the value of the property; “advertising Agency’ includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form "Agricultural Land" is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar agricultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; “agricultural product” includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc., and there by- products: ordinary salt; all kinds of fish; poultry, livestock and animal products, whether in their original form or when preserved in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking, stripping; “Appraisal” is the act or process of determining the value of the property as of a specific date for a specific purpose; “Assessment” is the act or process of determining the value of the property or proportion thereof subject to tax, including discovery, listing, classification, and appraisal of properties; “Assessment Level” is the percentage applied to the fair market value to determine the taxable value of the property; “Assessment Value” is the fair market value of the real property multiplied by the assessment level. It is synonymous to the taxable value; “Bar/Cocktail Lounge” includes any place or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a nightclub, cabaret, dancing school, or dance hall as the case may be; “Berthing fee” is the amount assessed against a vessel for mooring or berthing along the wharf, channel, or marginal wharf, along the Reclamation Area; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, or(m) {n) (0) (P) @ () (s) ® (a) () (w) channel under the jurisdiction of the City Cebu. The owner, agent, operator or master of the vessel is liable for this charge; “Boarding house” includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only; “Brewer” includes all person who manufacture fermented liquors of any description, for sale or delivery to others, but does not include, manufacturers of basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters; “Building” refers to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil; “Business” means trade or commercial activity regularly engaged in as a means of livelihood or for profit; “Business Agent” ( Agente de negocios ) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies; “Banks and other Financial Institutions” includes non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations thereunder; “Cabaret/Dance Hall” includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed; “Capital’is the actual state, whether in money or property owned by an individual or corporation; it is a fund with which it transacts the business, which would be liable to its creditors, and which, in case of insolvency, passes to a receiver “Capital Investment” is a capital which the person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction, “Carenderia” refers to any public eating place where foods already cooked are served at a price; “Charges” refer to pecuniary liability, as rents or fees against persons, property or organizations;@ (aa) (bb) (cc) (ad) (ce) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights; (n) “Cooperative” is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with the universally accepted cooperative principles:in) “Corporation” includes partnerships, no matter how created or organized, joint-stock companies, joint_accounts (cuentas en articipacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or agreement under a service contract with the government, General professional nerships_are erships formed rsons for the sole purpose _of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term resident foreign when applied to a corporation means foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within _ the Philippines; (n) “Collecting Agency” includes any person, other than a practicing lawyer, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying for such service; “Commercial broker” includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together or negotiate freights or other business for owners of vessels or other means of transportation for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants; “Compounder” refers to any person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wines or other liquor with any materials except water, manufacture any intoxicating beverage; “Construction Contractor” shall refer to the principal contractor who has direct contract with the contractee for a specific domestic Project; (n) “Commercial Land” is the land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land;() “Contractor” includes persons, natural or juridical, not subject to professional tax, whose activity consist essentially of the sale of all kinds of services for a fee, regardless of whether or not_the formance of the service calls for the exercise or use of the sical or mental faculties of such contractor or his employees; A person who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition; As_used in this Article, the term contractor shall include general engineering, general building and specialty contractors as defined _under_applicable_laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling ay tus; proprietors or operators of computer _services/rental; roprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, uphoistering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators _of furniture shops and establishments for planting or surfacing and recutting of lumber, sawmills under contract to saw or cuts logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or operators of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners_and_hatters, beauty parlors. barbershops, massage and wellness clinics, sauna Turkish and Swedish baths, slenderizing and building saloons and_similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and _stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engage in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private__detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors; (n) A Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building traders or crafts; “Dealer”_means_one whose __business_is to buy _and_sell merchandise, goods, and chattels, as merchant. He stands immediately between the producer or manufacturer and consumer, and depends for his profit not upon the labor he bestows upon his 6(hh) (ii) i) (kk) (u) (mm) (nn) (00) (pp) (aq) (rr) (ss) commodities _but_upon the skill and foresight with which he watches the market; (n) “Dealer in securities” includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, variables, etc; “Distributor” a person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area, who is also involved in the delivery of goods from the producers to the consumers, including such items as sales methods; “Domestic Construction Project” refers to a project bidded out and_implemented within the territorial jurisdiction of _the Philippines by any foreign or domestic contractor; (n) “Distillers of Spirits” comprise those who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous close vessels and pipes until the manufacture thereof is complete; “Depreciated Value” is the value remaining after deducting depreciation from the acquisition cost; “E-Commerce” it is generally used to cover the “distribution, marketing, sale or delivery of goods and services by electronic means; (n) “Exhibit and Event x” is any person, company, or enti who shall be responsible in organizing, arranging, sponsoring and in taking control an acting for any and all organizations, exhibits or institutions, including the officers, agents and/ or employees thereof, on all aspects of the management of an exhibit;(n) “Exporter” means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for sale or consumption abroad; “Economic Life” is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; “Fair Market Value” is the price at which a property may be sold by the seller who is not compelled to sell and bought by s buyer who is not compelled to buy; “Fee” means a charge fixed by law or government agency for the services of public officer; “Franchise” shall be understood to include any special right or privilege granted by the government 7(tt) (uu) (vv) “General building contractor” is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof; (n) Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the works of the general building contractor does not necessarily fall within this definition; “General engineering contractor” is a person whose principal contracting business is in connection with fixed works requiring specialized engineering, knowledge and skill, including the following divisions or subjects; irrigation drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams hydroelectric projects, levees river control and reclamation works, railroads, highways, street and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-leveling and earth-moving projects, excavating, grading, trenching, paving and surfacing works; “Gross Receipts” include all monies and properties received in consideration of services rendered or articles sold, exchange or leased without any deduction the whole amount of the receipts of the business before the cost of production is deducted there from. The term gross receipts means the total amount of money or its equivalent representing the contract price, compensation, service fee, rental or royalty, including the amount charged for materials supplied with the services and deposits and advanced payments actually and constructively received during the taxable quarter for the services performed or to be performed for another person, excluding value-added tax, (NIRC Section 108). It does not include monies or receipts entrusted to the taxpayer which do not belong to them and do not redound to the taxpayer's benefits. (BIR Ruling No. M-016-2006) However, for schools payment for school publication and school organization shall not be considered part of gross receipts. For hospitals, the payment for professional fees shall not be considered part of the gross receipts;(ww) (xx) oy) (zz) (aaa) (bbb) (ccc) (ddd) (cee) (8) (ese) “Hostel” is an establishment which provides inexpensive food and lodging for a specific group of people, such as students, workers, or travelers; (n) “Holding Company” is a controlling company that has one or more subsidiaries and confines its activities primarily to their management; (n) “Hotel” includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests within its capacity to accommodate, and to serve food to guests therein; “Importer” means any person who brings articles, good wares or merchandise of any kind of class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof; (n) “Improvement” is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes; “Industrial Land” is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; “Lending Investor” includes all persons who make a practice or business or lending money for themselves or for other at interest; “Lessor” includes any person engaged in the business of leasing or sub-leasing real property rented or offered for rent including, but not limited to, shopping mall operators and supermarket space owners; “License or permit” is a right or permission granted in accordance with law, by a competent authority, to engage in some business or occupation or to engage in some transaction; “Lodging House” includes any house or buildings, or portion thereof, in which any person or persons may be regularly harbored or received as transients, for compensation. Taverns or inns shall be considered as lodging houses “Machinery” embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, 9(hhh) (ii) (ii) (kkk) installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; Machinery which are of general purpose use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination; “Manufacturer” includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by the physical or chemical process: (1) Alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition: (2) alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape, or prepare it for any use for industry; or (3) combines any raw material, or materials or products of the same or of a different kind, in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put; “Manufacturer Cigars or Cigarettes” includes those whose business is to make or manufacture cigars or cigarettes or both for sale, or who employ others to make manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being, lawfully engaged in the manufacture of cigars and /or cigarettes; “Manufacturer of Tobacco” includes every person whose business is to manufacture tobacco or snuff, whether such manufacturer by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf of tobacco, or manufacture or partially manufactured tobacco and snuff, or putting up consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, twisting, screening, or by any other process; “Marginal Farmer or Fisherman” refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, 10any barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; “Minerals” refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state; (mmm) “Mineral Products” shall mean things produced and (nnn) (000) (ppp) (aaq) (rrr) (sss) (ett) prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands; “Mineral Lands” are lands which minerals, metallic or non- metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; “Motel” includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient or guests, and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles; “Money Shop” is an extension service unit of banking institution usually operating in the public markets, with authority to accept money for deposit and extend shorts-terms loans for specific purpose; “Motor Vehicle” means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street’ sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; “Operator” includes the owner, manager, administrator or any other person who operates or is responsible for the operation of business establishment or undertaking; “Peddler” means any person who, either for himself or on commission, travels from place to place and sells his goods or offer to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definitions of a wholesale dealer or retail dealer, as provided for in this Ordinance; “privilege” means a right or immunity granted as a peculiar benefit, advantage or favor; uw(uuu) “Real Estate Broker” includes any person, other than a real (vw) estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation, (1) sells or offers for sale, buys or offers to buy, lists, or solicits, for prospective purchasers, or negotiates the purchase, sale or exchange or real estate or interest therein; (2) or negotiates loan on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary on commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels; “Real Estate Salesman” means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of real estate broker. One act of a character embrace within the above definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where shall constitute the person performing or attempting to perform such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under deed of trust; (www)“Real Estate dealer” includes any person engaged in the business (xxx) (zzz) of buying, selling, or exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate, or as an owner of rented property or properties rented or offered to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered engaged in business as real estate dealer by the mere fact that he is offering for rent a real property for an aggregate amount of one thousand pesos or more a year; “Real Property” refers only to lands, building and machineries which are intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land, and which tend directly to meet the needs of the said industry or works; “Reassessment” is the assigning of new assessed values to property, particularly real estate, as a result of a general, partial, or individual reappraisal of the property; “Rectifier” comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes and until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who 12keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (aaaa)“Repacker of Wines or Distilled Spirits” includes all persons who remove wines or distilled spirits from the original container, for repacking and selling the same at wholesale. (bbb) “Remaining Economic Life” is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; (ccc) “Rental” means the value of the consideration whether in money or otherwise, given for the employment or use of a thing; (dddd) “Residents” refer to natural persons who have their habitual residence in the City of Cebu, wherein they exercise their civil rights and fulfill their civil obligations and to juridical persons for which the law fixes their residence to be in the City of Cebu. Juridical persons are deemed residents of the City of Cebu if their legal representation is established, or their principal functions are exercised within the territorial jurisdiction of the city; (cece) “Restaurant” refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers; (fff) “Retail” means a sale where the purchaser buys the commodity for his own consumption irrespective of the quantity of the commodity sold; (gegg) “Retail Dealer” in Fermented Liquor includes every person, except retail dealers in tuba, basi, and tapuy, who for himself or on commission sells or offers a sale fermented liquors in quantities of five liters or less at any one time and not for resale; (hhhh) “Retail Tobacco Dealer” includes every person who for himself or on commission sells a leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes, or manufactured tobacco; but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco of his own production; (iii) “Retail Liquor Dealer” includes every person except a retail vino dealer, who for himself or on commission sells or offers for sale wine or distilled spirits other than denatured alcohol, in quantities of five liters or less at any one time and not for resale; (ii) “Retail Vino Dealer” includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of five liters or less at any one time and not for resale (kkick) “Replacement or Reproduction Cost” is the cost that would be incurred, on the basis of current prices, in acquiring an 13equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials; (lll) “Revenue” includes taxes, for stand charges that the city collects and receives into the city treasury for public purposes; (mmmm) “Stockbroker” includes all persons whose business it is, for themselves as such brokers or for other brokers, to negotiate purchases or sales of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, but does not include underwriters for one or more investment companies as defined in the Investment Company Act; Dealers in Securities all persons who for their own account are engaged in the sale of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes or other securities; (nnn) “Motor Vehicle” means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (000) “Wharfage” means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight or measure received and/or discharge by such vessel. The owner, consignee or agent of the cargo is the person liable for such charged; (pppp) “Wholesale” means a sale where the purchaser buys the commodity for resale regardless of the quantity of the transaction; (qqqq)“Wholesale Dealer” of Distilled Spirits and Wines comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five liters at any one time, or who sells or offers the same for sale for the purpose of resale, irrespective of quantity; (rrr) “Wholesale Dealer” in Fermented Liquor means anyone who for himself or on commission sells or offers sale fermented liquor in larger quantities than five liters at any one time or who sells or offers for sale such fermented liquors, ( excluding tuba, basi, tapuy and similar domestic liquors) for the purpose of resale regardless of quantity; (ssss) “Services” mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case maybe; (tttt) “Wholesale Tobacco Dealer” comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred 14cigars, eight hundred cigarettes or five kilos of manufacturer tobacco at any one time, or who sells or offers for sale the same for the purpose of resale. Regardless of quantity; retail tobacco dealer comprehends every person who himself or on commission sells or offers for sale not more than two hundred cigars, not more than eight hundred cigarettes, or not more than (5) five kilos of manufactured tobacco at any one time and for resale; (uuu) —_ “Residential Land” is land principally devoted to habitation; (vwwv) “Quarry Resources” means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate; Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in Republic Act 7160 known as the LOCAL GOVERNMENT CODE OF 1991. 9) 15CHAPTER IL ARTICLE A REAL PROPERTY TAXES 1 IMPOSITIONS SECTION 6. Imposition of the Basic Real Property Tax. - There is hereby levied an annual ad valorem tax on the assessed value of real property such as lands, buildings, machinery and other improvements affixed or attached to real property located in the City of Cebu at the following rates: Class of Property Rates of Levy Residential Commercial Industrial Speci fo Provided, that newly constructed buildings with (10) stories and above and those with five (5) to nine (9) stories shall be taxed at fifty percent (50%) and seventy five (75%) of rates prescribed herein, respectively, for a period of three (3) years from the date of completion. SECTION 7. Additional Levy on Real Property Tax for the Special Education Fund (SEF). - There is hereby levied an annual tax of one percent (1%) on the assessed value of all real property situated within the territorial limits of the City of Cebu which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 8. Interests on Unpaid Real Property Tax. — Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 18, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 9. Remedies for the Collection of Real Property Tax. - For the collection of the basic real property tax and the tax for Special Education Fund (SEF), the city government shall avail of the remedies by administrative action through levy on real property or by judicial process. SECTION 10. City Government's Lien. - The basic real property tax and the additional tax for the Special Education Fund (SEF) levied under this chapter constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favour of any person irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interest and expenses. 16a. ASSESSMENTS SECTION 11. Classes of Real Property for Assessment Purposes. — For purposes of assessment, real property shall be classified as residential, commercial, industrial, or special by the City Assessor. SECTION 12. Special Classes of Real Property. - All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned and controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 13. Actual use of Real Property as Basis for Assessment. - Real Property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 14. Assessment Level. - A. The assessment levels to be applied to the current fair market value of real property to determine its assessed value shall be as follows: A. On lands: Class Assessment Levels Residential 20 % Commercial 50% B. Buildings and Other Structures 1. Residential Fair Market Value Assessment Levels Over Not Over 175,000 0% 175,000 300,000 10% 300,000. 500,000. 20 % 500,000. 750,000 25 % 750,000. 1,000,000 30% 1,000,000 2,000,000. 35% 2,000,000 5,000,000 40% 5,000,000. 10,000,000 50% 10,000,000 up 60 % 2. Commercial and Industrial Fair Market Value Assessment Levels Over Not Over 7300,000 30% 300,000 500,000 35% 500,000 750,000 40% 750,000 1,000,000 50% 1,000,000 2,000,000, 60% 2,000,000 5,000,000 70 % 5,000,000 10,000,000, 75% 10,000,000. up 80% 3. Agricultural Fair Market Value Assessment Levels Over Not Over 300,000. O% 300,000 500,000 25% 500,000 750,000 30% 750,000 up 35% 1. Machinery Class Assessment Levels Residential 50% Commercial] Industrial 80% Agricultural 40% 2. On Special Classification _- Building and Machineries Local Water District 10% Government-owned or Controlled 10% corporations engaged in the supply and distribution of water and/or generation and transmission of electric power SECTION 15. Exemptions from Real Property Tax. - The following are exempted from payment of real property tax: (a) Real Property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) All charitable institutions, churches, personages or convents appurtenant thereto including mosques, non-profit or religious cemeteries and all lands, buildings and improvements which are 18actually, directly and exclusively used for religious, charitable or educational purposes; () All machineries and equipment that are actually, directly and exclusively used by local water district and government owned and controlled corporation engaged in the supply and distribution of water and/or generation and transmission of electric power; (@) All real property owned by duly registered cooperatives as provided under R.A.6938, and (ec) All machinery and equipment exclusively used for pollution control and environmental protection. SECTION 16. Withdrawal of Tax Exemption. - Except as provided herein, and pursuant to Section 234 of the Local Government Code any exemption from payment of Real Property Tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government owned and controlled corporations are hereby withdrawn effective 2023. SECTION 17. Time of Payment. - The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first (1*) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled, tax payments maybe credited for the current period. SECTION 18. Tax Discount for Prompt or Advance Payment. - If the basic real property and additional SEF tax are paid in full on or before March 31, the taxpayer shall be entitled to a fifteen percent (15%) discount. Provided, however, that if both the basic real property and SEF taxes are paid in accordance with the installment schedule provided in Section 15 of this article, the taxpayer shall be entitled to a discount of fifteen percent (15%), Provided further, that such discounts shall only be granted to properties without any delinquency. Provided, furthermore, that payment of the basic or the SEF tax only or in default or delay in the payment of any quarterly installment, shall not entitle the taxpayer to any discount provided herein. Provided, finally, that the computation of interest, in case of default, shall be reckoned from the date of accrual of the tax (January 1). SECTION 19. Collection and Distribution of Proceeds. - The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. ‘The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under 19protest, in accordance with the provisions of this Article, shall be distributed as. follows: 1. City Share - Seventy percent (70%) shall accrue to the General Fund of the City of Cebu; and 2. Barangay Share - Thirty percent (30%) shall be distributed among the component barangays of the city in the following manner: a. Fifty percent (50%) share shall accrue to the barangay where the property is located. b. Fifty percent (50%) share shall accrue and divided equally among the component barangays. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the City School Board. SECTION 20. Appraisal of Real Property. - All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulation promulgated by the Department of Finance for classification, appraisal and assessment of real property pursuant to the provisions of the Local Government Code. SECTION 21. Declaration of Real Property by the Owner or Administrator. = It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within the City of Cebu or their authorized representative, to prepare, or cause to be prepared, and file with the City Assessor a sworn statement declaring the value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain description of the property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purpose. The sworn declaration of real property herein referred to shall be filed with the Cebu City Assessor once every three (3) years during the period from January first (1%) to June thirtieth (30%) commencing with the Year 2022; SECTION 22. Duty of the Person Acquiring Real Property or Making Improvements Thereon. - (A) It shall be the duty of any person or his authorized representative, acquiring at any time real property situated in the 20City or making any improvement of real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier; (B) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration or of the true value of the subject house, building, or other improvement within sixty (60) days after: 1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes earlier; and 3) the date of completion or occupancy of any existing building house, or other real property, whichever comes earlier. (C ) in the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the Building Official or engineer or other appropriate official stationed in the City. SECTION 23. Declaration of Real Property by the Assessor. - When any person, natural or juridical by whom real property is required to be declared under this ordinance, refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, if known or against an unknown owner, as the case maybe, and shall assess the property for taxation purposes in accordance with this title. No oath shall be required for a declaration thus made by the City Assessor. SECTION 24. Listing of Real Property in the Assessment Rolls. - (a) There shall be prepared and maintained by the City Assessor an assessment roll wherein there shall be listed all real property, whether taxable or exempt, within the territorial jurisdiction of the City of Cebu, Real Property shall be listed, valued and assessed in the name of the owner or administrator or anyone having legal interest thereof. (b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners; Provided, however, that such heirs, devisee or co-owner imposed and the payment of the real property tax with respect to undivided property. (c) The Real Property of a corporation, partnership or association, shall be listed, valued and assessed in the same manner as that of an individual. (d) Real Property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of it has been granted, for consideration or otherwise, to a taxable person, shall be listed , valued and 21assessed in the name of the possessor, grantee or the public entity if such property has been acquired or held for resale or lease. SECTION 25. Proof of Exemption of Real Property from Taxation. - Every person by or for whom real property is declared, who shall claim tax exemption for such property is declared, who shall claim tax exemption for such property shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim inchiding corporate charters, title of ownership, article of incorporation, by laws, contracts, affidavits, certifications and mortgage deeds and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be exempt, the same shall be dropped from the assessment roll as taxable. SECTION 26. Real Property Identification System. - All declarations of real property shall be filed in a uniform classification system to be established by the City Assessor. SECTION 27. Notification of Transfer of Real Property Ownership. - Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same maybe cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the properties he retains in accordance with the provisions of Sec. 22 and 23 of this ordinance. () Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (P5,000.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both at the discretion of the Court. SECTION 28. Duty of Register of Deeds to Appraise Assessor of Real Property Listed in Registry. - (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for purposes of taxation, the Register of Deeds shall prepare and submit to the City Assessor, within six (6) months from the date of the affectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which include brief but sufficient description of the real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deed of sale, donation or partition or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property to accompany the same with certificate to the 2effect that the real property taxes due thereon. Failure to provide such certification shall be a valid cause for the Register of Deeds to refuse the registration of the documents. (c) The Register of Deeds and Notaries Public shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing or mortgaging real property registered by, or acknowledged before them, within (30) days from the date of Registration or acknowledgement. SECTION 29. Duty of Official Issuing Building Permit or Certification of Registration of machinery to Transmit Copy to Assessor. - (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivance, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the House and Land Use Regulatory Board, as the case may be. (b) Any official referred to in the preceding paragraph shall likewise furnish the City Assessor with copies of the building floor plans and/or certificates of registration or installation other machineries which may not _be permanently or temporarily attached to land or another real roperty but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF). SECTION 30. Duty of the Geodetic Engineers to furnish Copy of Plans to the City Assessor. - It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with white or blue print copy of each of all approved original or subdivision plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Baird, as the case maybe. 23mm. SCHEDULE OF FAIR MARKET VALUES SECTION 31. Preparation of Fair Market Values. - Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of Fair Market Values by the City Assessor for different classes of real property situated in the City for enactment of a separate Ordinance by the Sanguniang Pnalungsod. The Shcedule of Fair Market Values shall be published in a News Paper of General Circulation in the City or in the absence thereof, shall be posted in the City Hall and two other conspicuous public place therein. In the preparation of Schedules of Fair Market Values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 32 - Schedule of Fair Market Values — The following schedule of market values for land is hereby prescribed as the basis for the classification, appraisal, and assessments of all residential, commercial and industrial lands within the territorial jurisdiction of the city of Cebu in connection with the 2022-2023 general revision of real property assessments. This schedule for lands shall be controlling, except where the property to be valued is not in a kind as classified under this schedule. Such real property shall be valued at their current and fair market value independently. 24DISTRICT 1 BARANGAY ADLAWON (01) Others - Refer to Agricultural [Valuation DISTRICT 1 BARANGAY AGSUNGOT (02) JASO_575-805 2022 Road to Alcover Residence 2,000.00 [All Res. Are within Brgy. Proper 2,000.00 Sitio Hubao Rd. (Road to Guba) 2,000.00 [Sitio Binaliw 3 Road - Sitio Agpasan Road 2,000.00 Sitio Hubao rd. (road to Brgy. Proper) 2,000.00 Sitio Agnawe Road 2,000.00 Upper Agsungot 2,000.00 Sitio Lintuwang road 2,000.00 Sitio Luton rd. 2,000.00 Sitio Luton rd - Agpasan Rd 2,000.00 2,000.00 3,000.00 5,000.00 Others - Refer to Agricultural Valuation |A50_150-320 DISTRICT 1 (CRITERI BARANGAY BINALIW (03) 2006 2022 A) All Residential Area Within |Barangay Proper 650.00 2,000.00 RO SITIO BINALIW 2 1,000.00. 3,000.00. R8 [Sitio Binaliw 1 Binaliw III road 1,000.00, 3,000.00 R8 Golden Haven Memorial Park 50,000.00 ML IMAC-V SUBD 7,500.00 RO |ARMVILLE SUBD. 7,500.00 RO |WOODLAND SUBD. 7,500.00 R6[PARADISE HILL SUBD 7,500.00 RG [HOUSING 5,000.00 R7 [HOUSING 5,000.00 R7 STA. ANA/SPRING VALLEY SOCIALIZED 5,000.00 RZ [ALL NEWLY OPENED FIRST ICLASS SUBD 2,800.00 7,500.00 R6 [ALL SOCIALIZED HOUSING SUBDIVISIONS 1,300.00 5,000.00 R7 [AREAS 2,000.00 RO [AREAS 3,000.00 [C10 Others - Refer to Agricultural Valuation DISTRICT 1 BARANGAY BUDLA-AN (04) |ASO_ 285 2022 Budiaan Road to Brey. Proper 3,000.00 Maria luisa Estate Park Road 7,500.00 [Blem. School : Fr. Boundary Brey 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 ITO BUDLAAN /ELEM. SCHOOL 2,000.00 10,000.00 5,000.00 7,500.00 2,000.00 [3,000.00 Others - Refer to Agricultural valuation DISTRICT 1 BARANGAY CAMBINOCOT (05) JASO_ 1250 2022 {All Residential Area within Brey 2,000.00 2,000.00 5,000.00 2,000.00 ‘3,000.00 [Others - refer to Agricultural Valuation ASO 150-390DISTRICT 1 BARANGAY GUBA (06) 2022 /All Residential Area within Brey 2,000.00 2,000.00 5,000.00 2,000.00 3,000.00 [Others - refer to Agricultural Valuation ASO 600-760 DISTRICT 1 SUB- CLASS (CRITERI BARANGAY LUSARAN (07) 2006 2022 A) All Residential Area within Brgy Proper 650.00 2,000.00 RO PROPER LUSARAN ROAD __| 2,000.00 RO SUBD. 5,000.00 R7 AREAS. 2,000.00 RO |AREAS 3,000.00 C10 Others - refer to Agricultural Valuation DISTRICT 1 BARANGAY MABINI (08) |ASO 150-480 2022 fall Residential Area within Brey 2,000.00 2,000.00 5,000.00 2,000.00 '3,000.00 [Others - refer to Agricultural {Valuation DISTRICT 1 |ASO 150-480 BARANGAY MALUBOG (09) 2006 2022 A) SITIO TINGUB. |ALMEDRAS ST. IBRGY. BABAG 1,200.00 3,000.00 RB. [Kan-irag Sports Complex 700.00, 5,000.00 R7[Tops 700.00 ‘5,000.00 9 Malubog Proper 700.00 3,000.00, R8& [From Brgy. Ra. to Serenity 700.00 3,000.00 RB ICVD to Ayala Heights 700.00, 3,000.00 R83 |All Residential Area within Brgy Proper 650.00 3,000.00 R8 [SITIO UPPER MALUBOG ROAD 700.00, 3,000.00, R8 SITIO TINGUB-BRGY BABAG 700.00 3,000.00 R8& BRGY BUSAY JE OSMENA SR. AVE SITIO TINGUB 500.00 3,000.00 R8& ALL NEWLY OPENED FIRST |CLASS SUBD. 2,800.00 10,000.00 RS |SUBD. 1,300.00 5,000.00 R7 [AREAS TT 3,000.00 RB [AREAS 5,000.00 | __C9 [Others - refer to Agricultural Valuation DISTRICT 1 BARANGAY PARIL (10) |A50 650-1,200 [Ail Residential Area within Brgy [Others - refer to Agricultural Valuation DISTRICT 1 ASO 150-480 BARANGAY PIT-OS (11) _| VICINITY 2006 2022 A) |Pit-os proper 1,300.00. 7,500.00 C8 |From Boundary of Brgy. Bacayan 1,300.00 5,000.00 RZ |WITHIN RD JUNC- SITIO /KABANGAHAN_ 1,300.00, 5,000.00 RZ JSUNC-SITIO |KABANGAHAN, BGY /BINALIW 1,300.00 5,000.00, R7 |W/IN JUNCTION P SITIO KABANGHAN_ |LUPA. 1,300.00 5,000.00 RZ All residential lots within Junction of Roads to Sitio 900.00 5,000.00 R7 Kabangahan , Brgy. Binaliw and| Pulang-bato: 900.00, 5,000.00 R7 From near Junction of road to Sitio Kabangahan 900.00 5,000.00 R7Brgy. Binaliw and Pulang-bato to Gerenia and 900.00, 5,000.00 RT. Pulang-bato Agro marco Dev. ICorp. 2,500.00 _| 7,500.00 R6 Kahayahay Subd. Phase 1 - Socialized 2,000.00 _| 7,500.00 R6 IMIRAMONTE SUBDIVISION 2,500.00 _| 10,000.00 RS IBETTANY SUBDIVISION NOW CEMETERY 2,500.00 _| 10,000.00 M3, IVILLA DEL RIO - I SUBD. 2,500.00_| 10,000.00 RS IMETROPOLIS SUBD. 2,500.00 | 12,500.00 Ra LIGAYA SUBD. 2,500.00_| 7,500.00 R6. {Urbanviile Subd. 2,500.00_| 7,500.00 R6. pit-os Pulangbato road 2,500.00_| _ 5,000.00 R7 Riverdale Subd. 2,500.00 | 15,000.00 R3, [PIT-OS ROAD 2,500.00_| _ 5,000.00 R7, [SITIO TAPUKO ROAD. 2,500.00 | 5,000.00 R7 {all Residential Area within Brey Proper PIT-OS 2,500.00 _| 5,000.00 RZ. LESSANDRA TALAMBAN SUBD |CAMELLA 2,500.00 _| 12,500.00 R4 PRIVEYA HILLS SUBDIVISION IBACAYAN 2,500.00 _| 20,000.00 R2 188 SUMMERBRIDGE SUBDIVISION 2,500.00 _| 12,500.00 R4 STA. LUISA HOMES: i 2,500.00_| 12,500.00 Rt RIVERSIDE VILLAGE 2,500.00_| 12,500.00 Ra UPPER SITE HOMEOWNER |ASSOCIATION 2,500.00 _| 7,500.00 R6, ISUNNYMEDE SUBDIVISION 2,500.00 _| 12,500.00 Rt JALL OTHER UNNAMED ROADS, 5,000.00 [ALL OTHER EXISTING SUBDIVISION 10,000.00 [ALL OTHER COMMERCIAL [AREAS 5,000.00 [NEW SUBD (1ST CLASS) 15,000.00 [NEW SUBD (SOCIALIZED) DISTRICT 1 BARANGAY PULANGBATO (12) 2006 10,000.00 2022 Proper 1,400.00 5,000.00 R7 [bato ‘900.00 ‘5,000.00 R7 STA. LUCIA SUBD. 1,500.00 | 10,000.00 RS, [Green woods 2,500.00 | 12,500.00 Ra Metropolis 2,500.00 12,500.00 R4 [Miramonte Subd. 2,500.00_| 10,000.00 RS [Sitio Aroma Road 2,500.00 7,500.00 R6 [PULANGBATO ROAD. 2,500.00 7,500.00 RG [SITIO BURGOS ROAD. 1,400.00 5,000.00 RZ SITIO CANDARONG ROAD. 1,400.00) 5,000.00 RZSITIO DITA 1,400.00_| 5,000.00 R7 [LESSANDRA TALAMBAN SUBD. 2,500.00 12,500.00 R4 [RIVERDALE SUBD. 2,500.00 15,000.00, R3 RED BARK TREASURES DEV. CORP 2,500.00 12,500.00 R4 [AGRO MARCO DEV. CORP. |(REDSTONE VILLAGE) 2,500.00_| 12,500.00 R4 [ALL OTHER UNNAMED ROADS 7,400.00 | 5,000.00 R7, ALL OTHER EXISTING ISUBDIVISION 1,500.00, 10,000.00. RS [AREAS 1,400.00 5,000.00 |___C9 NEW SUBD (1ST CLASS) 2,500.00. 15,000.00 R3 INEW SUBD (SOCIALIZED) 1,400.00 5,000.00 R7 JOthers - Refer to Agricultural Valuation DISTRICT 1 BARANGAY SIRAO (13) 2022 SITIO TAWAGAN II ROAD 2,000.00 [All Residential Area within Brey Proper 2,000.00 [CEBU GOLF & POLO CLUB ‘3,000.00 IKAN-IRAG PARK (KANG IRAG PARK) 3,000.00 ALL SOCIALIZED HOUSING ISUBDIVISIONS 5,000.00 [AREAS 2,000.00 [AREAS, 5,000.00 Others - Refer to Agricultural |Valuation |A50 1400-2900 DISTRICT 1 BARANGAY TAPTAP (14) 2022 2,000.00 Elem. School 2,000.00 ITAPTAP SISTER CITY. 2,000.00 2,000.00 3,000.00 5,000.00 Others - Refer to Agricultural [Valuation |ASO 650-950DISTRICT 2 BARANGAY BACAYAN (15) 2006 2022 HFrom Tigba-o Bridge to Boundary of Brgy. Pit-os 1,600.00 10,000.00 Road to hidden View and 1,500.00 5,000.00 1,500.00 7,500.00 1,500.00 7,500.00 [JOYVILLE SUBD. 1,500.00, 7,500.00 IROAD-HIDDEN VIEW & |JOYVILLE SUBD. 1,500.00 7,500.00 [Joseville Subdivision 1,500.00 7,500.00 Villa Del Rio Subdivision 2,000.00, 10,000.00 Ligaya Homes Subdivision 2,000.00 10,000.00 Villa Leyson Subdivision 1,500.00 7,500.00 PRISTINA NORTH SUBD 2,800.00 30,000.00 PRIVEYA HILLS 2,800.00 20,000.00 [ADERAN VILLAGE (ANDREWS) 2,800.00 7,500.00 [ANDREWS VILLAGE (ADERAN) 2,800.00 7,500.00 VILLA LEYSON DECA HOMES: 1,600.00 7,500.00 [GREAT PLAIN SUBD. 2,800.00 7,500.00 1,600.00 10,000.00 2,800.00 7,500.00 2,800.00 7,500.00 2,800.00 7,500.00 2,800.00 _| 7,500.00 1,500.00 10,000.00, 1,500.00 10,000.00 1,200.00 5,000.00 1,500.00 7,500.00 [NEW SUBD (1ST CLASS) 2,800.00 15,000.00 INEW SUBD (SOCIALIZED) 1,600.00 5,000.00 Others - Refer to Agricultural Valuation DISTRICT 2 BARANGAY BANILAD (16) |A50_3,500.00 [MAHIGA- UNIV. IGOV. M. CUENCO AVE. SAN CARLOS 4,000.00 | 70,000.00 el lA. BONIFACIO ST. (A.S. GOV. CUENCO FORTUNA ST.) AVE, 6,200.00 _| 70,000.00 cl ISULPICIO COMPOUND 7,500.00 | 20,000.00 R2 HOLY FAMILY VILLAGE (near ISto. Nino) INEAR STO.NINO. 3,900.00 _| 15,000.00 R3 [HOLY FAMILY VILLAGE INEAR EL DORADO] 3,900.00 _| 15,000.00 R3[STO NINO VILLAGE 4,000.00 | 30,000.00 RI [DONA RITA VILLAGE, 4,000.00 | 30,000.00 RI JEL DORADO - I VILLAGE, 4,000.00_| 20,000.00 R2 [GREEN PLAINS SUBD. 4,000.00 | 20,000.00 R2 IROAD TO MARIA LUISA ESTATE PARK INTERIOR 7,000.00_| 30,000.00 ca [MAIN ROAD. 7,000.00 | 50,000.00 C2 [MARIA LUISA ESTATE PARK- PHASE I : PASEO EMILIO 4,000.00 | 30,000.00 RL [MARIA LUISA ESTATE PARK- PHASE I : PASEO EULALIA 4,000.00 _| 30,000.00 RL [MARIA LUISA ESTATE PARK- PHASE I : PASEO ANNABELLE. 4,000.00_| 30,000.00 RL MARIA LUISA ESTATE PARK- PHASE I : PASEO LUIS 4,000.00_| 30,000.00 RL [MARIA LUISA ESTATE PARK- PHASE I : PASEO EMILIO 4,000.00_| 30,000.00 RL [MARIA LUISA ESTATE PARK- PHASE I : PASEO LUCY 4,000.00_| 30,000.00 RL [MARIA LUISA ESTATE PARK- IPHASE I : PASEO ANNABELLE 4,000.00_| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE I : PASEO MARIA 4,000.00__| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE | : PASEO MELISSA 4,000.00 _| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE I : PASEO JOHN 4,000.00__| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE I : PASEO MIGUEL 4,000.00 | 30,000.00 R1 IMARIA LUISA ESTATE PARK- PHASE | : PASEO ANANIAL 4,000.00 _| 30,000.00 RL [MARIA LUISA ESTATE PARK- PHASE I : PASEO ROSEBUD 4,000.00_| 30,000.00 R1 IMARIA LUISA ESTATE PARK- PHASE Il : PASEO MARIANO. 4,000.00_| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE Il : PASEO ESTEFA 4,000.00 _| 30,000.00 RI IMARIA LUISA ESTATE PARK- IPARK-PHASE II STEPHANY. 4,000.00 _| 30,000.00 RL IMARIA LUISA ESTATE PARK- PHASE Il : PASEO DON SERGIO} 4,000.00_| 30,000.00 R1 IMARIA LUISA ESTATE PARK- PARK-PHASE II 4,000.00 _| 30,000.00 RL IMARIA LUISA ESTATE PARK- PARK-PHASE III 4,000.00 _| 30,000.00 RL IMARIA LUISA ESTATE PARK- IPARK-PHASE IV 4,000.00_| 30,000.00 RL IMARIA LUISA ESTATE PARK- PARK-PHASE V 4,000.00 _| 30,000.00 RL [MARIA LUISA ESTATE PARK- IPARK-PHASE VI 4,000.00 _| 30,000.00 RI PASEO ELIZABETH VI Tr 4,000.00 | 30,000.00 RI [MARIA LUISA ESTATE PARK- PARK-PHASE VIL 4,000.00 _| 30,000.00 RL MARIA LUISA ESTATE PARK- IPARK-PHASE VIII HILLTOP. 4,000.00_| 30,000.00 RI VALLEY 4,000.00 | 20,000.00 R2