---

---

WHEREAS, Section 2 of Presidential Decree No. 824 included Valenzuela City in the Territorial Jurisdiction of Metropolitan Manila;

WHEREAS, Municipality of Valenzuela became a highly urbanized city on 14 February 1998 pursuant to Republic Act No. 8526, An Act Converting the Municipality of Valenzuela into a Highly Urbanized City to be known as the City of Valenzuela;

WHEREAS, Section 50 of Republic Act No. 8526 suspending the increase in rates of local taxes within the period of five (5) years from its acquisition of corporate existence have already lapsed for eleven years, General Revisions should have been made last 2004;

WHEREAS, FURTHER, no revisions were made despite mandate of laws for twenty (20) years since the effectivity of Revenue Ordinance No. 92-013, a General Revision for the taxable year 1997, 2004, 2007, and 2010 should have been made, therefore the tax rates used in the appraisal and assessment of the office of the city assessor is still a municipal rate;

WHEREAS, Section 18 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, has declared to be the policy of the State that the territorial and political subdivisions of the State shall enjoy genuine and meaningful local autonomy to enable them to attain their fullest development as self-reliant communities;

WHEREAS, Section 200 of Republic Act 7160 provided for Administration of the Real Property Tax that the provinces and cities, including the municipalities within the Metropolitan Manila Area, shall be primarily responsible for the proper, efficient and effective administration of the real property tax;

WHEREAS, by virtue of the legal mandate of the City Assessor to prepare the Schedule of Fair Market Value for the conduct of revision, the 2014 Schedule of Fair Market Value of properties classified as industrial for thirty three (33) barangays has been undertaken pursuant to Section 219 of Republic Act No. 7160;

WHEREAS, due to rise of existing market value, it is likewise essential to allow a solution that will adapt and regulate the existing condition of the industrial class which is considered just, fair and equitable;

WHEREAS, it is the mandate of the law to undertake a general revision of real property assessments every three (3) years, the same being reiterated and strengthened by Department of Finance (DOF) and Department of Interior and Local Government (DILG) Joint Memorandum Circular Nos. 2010-01; and

WHEREAS, FURTHER, the said DOF-DILG Joint Memorandum Circular No. 2010-01 likewise enjoined all Presiding Officers and Members of Sanggunian Panlungsod to calendar, deliberate and cause the passage of an Ordinance incorporating therein the proposed updated Schedule of Fair Market Values prepared, by the City Assessor.

NOW, THEREFORE, be it ORDAINED as It is hereby ORDAINED by the City Council of Valenzuela in session duly assembled:

SECTION 1. SHORT TITLE.

This Ordinance shall be known and cited as the "ADOPTING SCHEDULE OF MARKET VALUES FOR INDUSTRIAL LAND, AND OTHER STRUCTURES SITUATED IN VALENZUELA CITY .

SECTION 2. TABLE OF CONTENTS.

The following is the table of contents:

SECTION NO. CONTENTS PAGE

SECTION NO.		CONTENTS	PAGE
1	Short Title		2
2	Table of Contents		2
3	Sub-classification of Industrial Land		3
4	Schedule of Base Unit Value of Industrial Land		4
5	Appraisal of Industrial Land		13
6	Type of Improvements		14
7	Schedule of Unit Cost for Extra Items		15
8	Appraisal of Buildings and other Structures/ Improvements		17
9	Schedule of Unit Values of Industrial Buildings and other Structures		19
10	Schedule of Depreciation		20
11	General Revision of Assessment		21
12	Authority of the Assessor to Take Evidence		21
13	Separability Clause		21
14	Repealing Clause		21
15	Effectivity		21

SECTION 3. SUB-CLASSIFICATION OF INDUSTRIAL LAND.

The following sub-classification of Industrial Land was based on the diversity of the data in a given sub-market and limited the same to the existing land use and comprehensive land use program of the city.

SUB- CLASSIFICATION OF LAND-INDUSTRIAL	UNIT VALUE	DESCRIPTION
FIRST CLASS Industrial - 1 (la-1)	P6,000.00	Located along major thoroughfares; Where the highest industrial and manufacturing activities In the City takes place Where high grade factory or warehouse are situated. Commands the highest industrial land value of the City. Classified and zoned as industrial area, although along secondary roads but easily accessible through major thoroughfares, but predominantly Industrial
SECOND CLASS Industrial - 2 (la-2)	P4,500.00	Along secondary roads but easily accessible through major thoroughfares. Where the industrial and manufacturing activities are considerably high but fall short than the First Class Industrial Land Where semi-high grade factory and warehouse buildings are situated
THIRD CLASS Industrial - 3 (la-3)	P3,000.00	Located along weather road, along secondary roads. Where low grade factory warehouse are situated Where public utility transportation are irregular Commands lesser industrial land value than that of the Second Class Industrial Land.

SECTION 4. SCHEDULE OF BASE UNIT VALUE OF INDUSTRIAL LAND.

The following are the computed fair market value of industrial land within city, based on the sub-classification of land:

BRGY CODE STREET VICINITY 2014 Market
Value Per
Sq. M. SUB CLASS

   

01

PULO  

All other streets  

3,000,00

1-3

   

02

ARKONG BATO  

M.H. Del Pllar Palasan Bdry. To Malabon

3,000.00

I-3

Arkong Bato Rd. Palasan Rd. to Navarette St.

3,000,00

I-3

   

03

PALASAN  

M.H. Del Pilar Poblacion to Arkong Bato

3,000.00

I-3

   

04

POBLACION  

M.H. Del Pilar Bridge to Palasan Bdry. M.H. Del Pilar St. to

3,000.00

I-3

Poblacion St.     Pariancillo Road

3,000.00

I-3

   

05

PARIANCILLO VILLA  

All other streets  

3,000.00

I-3

06

BALANGKAS  

All other streets  

3,000.00

I-3

07

WAWANG PULO  

All other streets  

3,000.00

I-3

08

TAGALAG  

All other streets  

3,000.00

I-3

09

COLOONG  

All other streets  

3,000.00

I-3

10

BISIG  

All other streets  

3,000.00

I-3

11

ISLA  

All other streets  

3,000.00

I-3

   

12

RINCON
     
       

Rincon Rd Malinta Bdry. To Pasolo Bdry.

3,000.00

I-3

Felol I Rincon Rd. to end

3,000.00

I-3

Felo II Rincon Rd. to end

3,000.00

I-3

San Simon Rincon Rd. to end

3,000.00

I-3

Don Pablo Subd. Rincon Rd. to end

3,000.00

I-3

San Antonio St. Rincon Rd. to end

3,000.00

I-3

First Malinta  

Industrial Subd. Don Pablo Subd. To end

4,500.00

I-2

Makipot Road Rincon Rd. to end

3,000.00

I-3

Planters St. Rincon Rd. to Ka Melanio

4,500.00

I-2

      13 PASOLO     Pasolo Road 1 Rincon Rd. to G. Lazaro St.   Pasolo Road 2 Gl. G. Lazaro St. to Mabolo       14 MALANDAY     McArthur Hiway
      Meycauayan Bdry. To Dalandanan Bdry.   M.H. Del Pilar MacArthur Hi-way to Mabolo Bdry.   I. Fernando St. M.H. Del Pilar to Lazaro St.   M. Gonzales St. MacArthur Hi-way to end   San Andres St. MacArthur Hi-way to end   L. Urrutia St. MacArthur Hi-way to end   Pantaleon St. MacArthur Hi-way to end   Soriano St. MacArthur Hi-way to end   ACA Rd. MacArthur Hi-way to end   S. Lazaro St. MacArthur Hi-way to end   S. Lazaro St. MacArthur Hi-way to end   ITC Woodland MacArthur Hi-way to end       15. DALANDANAN     McArthur Hiway Malinta Bdry. to Malanday Bdry.   C. Santiago St. MacArthur Hi-way to end   V. Hermoso St. MacArthur Hi-way to end   A. Blanco St. MacArthur Hi-way to Sumilang Subd.   A. Marcelo MacArthur Hi-way to Mabolo St.   G. Lazaro St. MacArthur Hi-way to Pasolo   Balubaran MacArthur Hi-way to end   Buenaventura St. MacArthur Hi-way to end   Dizor St. MacArthur Hi-way to end   Industrial Rd. MacArthur Hi-way to end   M. Quimpo Sates St MacArthur Hi-way to end   Marindal St. MacArthur Hi-way to end       16. MALINTA       Karuhatan Bdry. To   McArthur Hiway Dalandanan Bdry.   Gov. I Santiago St. MacArthur Hi-way to Malabon Bdry.     Gov. T. Santiago St. to
Dulong   Tangke St. Tangke   Capt Tongco St. Tangke St. to end   St. Joseph St. Tangke St. to St. Jude   Makipot Rd. Rincon Rd. to end   P. Carreon St. Rincon Rd. to end   Gamma Rd. Rincon Rd. to end   Balubaran St. MacArthur Hi-way to Donesa St.   Donesa St. Balubaran to Mabolo Rd.   Capt. Cruz St.
(Poblacion II) MacArthur Hiway to
Mal-Nov. Road   Ibayo St. Gov. Santiago to end   Gomez St. Mal-Nov. Rd. to end   I. Francisco St. Mal-Nov. Rd. to Eden   Malinta Court   Novaliches Rd. Malinta Bdry. to Maysan Bdry.   Cantillon St. Maysan Rd. to end   A. Pablo St MacArthur Hi-way to Karuhatan   Agustin St. MacArthur Hi-way to A. Pablo St.   Capt. Pablo St. MacArthur Hi-way to Karuhatan   Daang Kariton Rincon Rd. to end   Lienado St. Maysan Rd, to end   Daang Makipot Rincon Rd. to end   P. Santos St. Tangke St.   Sitio Pinalagad San Francisco Karuhatan Rd.   St. Jude St. Gov. Santiago to end       17. KARUHATAN     MacArthur Hiway Marulas Bdry. to end   A. Pablo St. Malinta to MacArthur Hi-way   San Vicente St. A. Pablo St. to MacArthur Hi-way   Daez St. MacArthur Hi-way to end   Bezotte St. MacArthur Hi-way to end   San Francisco St. MacArthur Hi-way to end   Sto. Rosario St. San Francisco to end   Industrial Rd. San Francisco to end   Cayetano St. MacArthur Hi-way to end   Arty Subd. MacArthur Hi-way to end   Pag-Asa Pag-Asa Subd.   Tomas Manuel MacArthur Hi-way to end   Tadeo St. MacArthur Hi-way to end   Gen. T. De Leon Rd. MacArthur Hi-way to end   Bayanihan Vill. Gen. T. De Leon to end   Bernabe St. Bernabe Compd. to end   Dicks Co St. MacArthur Hi-way to end   Don Pedro St.     M Antonio St. Maysan Rd. to end   Overland Dr. MacArthur Hi-way to end   T. Manotoc Subd. MacArthur Hi-way to end   Poblacion II MacArthur Hi-way to end       18. GEN. T. DE LEON     Gen. T. de Leon Rd. Karuhatan Bdry. To Bridge       19. MAYSAN         Malinta Novaliches Rd. Malinta Bdry. to Paso de Bias   E. Cabral St. Mal-Nov. Rd. to end   Tongco St. Mal-Nov. Rd. to G. Marcelo St.   G. Marcelo St. Parada Bdry. to Cemetery Rd.   F. Dela Cruz St. Mal-Nov. Rd. to end   Sitio Malabo     Balubaran Ext. End of Marcelo St.   E. Cantillon St. Doneza St. to Alarcon   R. Roberto St.
      F. Alarcon to end   A. Alarcon St. F. Cantillon to Djongco   De Zafra St. E. Cantillon to San Andres   Derupa St. Maysan Rd.. to end   Dionisio St. Maysan Rd. to end   Djongco St. Purok II   Doon St. Maysan Rd. to end   I. Cabral St. Maysan Rd. to end   I. Francisco St. Maysan Rd. to end   G. Antonio St. Maysan Rd. to end   Ilang Ilang St. Maysan Rd. to Serrano St.   M. Antonio St. Maysan Rd. to Serrano St.   Mendoza St. F. Dela Cruz to end   Metro Sotanghon E. Cantillon to De Zafra   Molave Maysan Rd. to end   P. Lanozo St. F. Alarcon to end.   Pascual St. Maysan Rd. to end   Sampaguita St. Maysan Rd. to end   Solvic St. Maysan Rd. to end       20. VEINTE REALES     C. Molina St.
      T, Santiago St. to Skyline Subd.   T. Santiago St. Malanday Bdry. to Lingunan Bdry.   F. San Diego St. T. Santiago St. to Maysan Bdry.   C. San Diego St. T. Santiago St. to Maysan Bdry.   Meralco Compd. T. Santiago St. to end   Rubber Master Rd. T. Santiago St. to end       21. LINGUNAN     T. Santiago St. Veinte Reales Bdry. to Canumay Bdrty.   P. Gregorio St. T. Santiago to end   Trinidad St. P. Gregorio to end   Antonio St. T. Santiago to end   Pinagbayanan St. T. Santiago to end   Rubber Master Rd. T. Santiago to end   Pag-Ibig St. Pinagbayanan St. to end   F. Dulalia St. T. Santiago to end   M. Francisco St. P. Gregorio to end       22. PASO DE BLAS     Malinta Novaliches Rd. Maysan Bdry. to Bagbaguin Bdry.   G. Angeles St. Mal.-Nov. Rd. to end   P. Santiago St. Mal.-Nov. Rd. to end   Service Road East Mal.-Nov. Rd. to end   Service Road Mal.-Nov. Rd. to end   West     Dr. M. Laurel Drive Mal.-Nov. Rd. to end   1st 2nd 3rd 4th St. Fortune Driver to end   Bagbaguin Rd. Mal.-Nov. Rd, to end   E. Miranda Rd. Mal.-Nov. Rd. to end   Francisco St. Paso de Bias to Maysan Rd.       23. PARADA     Parada Road G. Marcelo St. to Fortune Village   Capt. Cruz St. Parada Rd. to S. De Guzman St.   S. de Guzman St. Capt. Cruz St. to Santolan   Feliza St. Capt. Cruz St. to end   F. Santiago St. Parada Rd. to end   Cabral St. Parada Rd. to end       24.      UGONG     Que Grande St. Gen. T. de Leon Rd. to Sulok Rd.   La Mesa St. Que Grande to end   Barrios Compd. Dieto St. to end   Sulok St. Que Grande to end   Tatalon St. Que Grande to end   F. Bautista St. Mapulang Lupa to Que Grande   Circumferential Rd. to
Mindanao Ave.     Industrial Road Talalon to end   Gen. T. de Leon Rd. Delos Reyes to Que Grande Sts.   Kaybalag St. NPC Circumferential Rd.   Darlucio St. Que Grande to end   B Juan St. Sulok to end   Feliciano St. Kaybalog St. to GSIS       25. MAPULANG LUPA     Apolonia St. Paso de Bias Bdry. to F. Bautista   G. Angeles St. Apolonia St. to Ugong   Home Centrum Subd. Apolonia St. to Candido St.   Candido Compd. Apolonia St. to end   Bisalao Road Sto. Rosario to Mariano St   Benito Hao St. Sto. Rosario to Mariano St.   Kabatuhan St. Sto. Rosario to Candido   Pabaya St. Sto. Rosario to Ugong Bdry.   Sto. Rosario St. Paso de Bias Bdry. to Ugong Bdry.   Servando St. Sto. Rosario to end       26.      BAGBAGUIN     Malinta Novaliches Rd. Paso de Bias to Caloocan Bdry.   707 Compd. Mal-Nov. Rd. to end   Bisalao Road A. Mariano St. to Mapulang Lupa   ITC Compd. Mal-Nov. Rd. to Sitio Malinis   Sitio Malinis Lawang Bato to Jacinto   G. Molina St. 707 Compd. to end   P. Jaclnto St. Sitio Malinis to end   A. Mariano St. Mal-Nov. Rd. to end   Victoria Rd. Sitio Malinis to end   Dela Cruz St. Sitio Malinis to end   Dalag St. Sitio Malinis to end   Juvic Compd. Sitio Malinis to end   Lorenzo St. ITC Rd. to end
Paso de Bias Bdry, To
Caloocan   Maysan Road Bdry   Molina Compd 707 Compd to end   San Diego St. Avocado St. to Santiago Compd.   St. Dominic St. ITC Road to end   V Sebastian St. Sitio Malinis to end       27       LAWANG BATO     Lawang Bato Rd D. Bonifacio to Sapang Bakaw   Sapang Bakas St. Service Road to Daang Bato   Daang Bato Sapang Bakaw to Daang Bato   Mulawinan St. Lawang Bato Rd. to end   Arty Subd     Sitio Malinis TPI Compound   North Diversion     Service Road     Payapa St. Calle 7   Pluvial St. Sapang Bakaw to Daang Bato   Verbes Clemente Rd. Mulawinan Rd. to end   Allied Compd.     B Casimiro Corp.     Chemtex     Drueco St     Lakeshore Compd.     Lucio Delina St.     Primitivo St.     Tibagan         28 PUNTURIN     Punturin Road Lawang Bato Rd. to Bignay Rd.   Sta. Lucia Village III     Sta. Lucia Village V     Sta: Lucia Village IV     Dona Elena St.     Kabesang Porang     Jasmin St. Adjacent to Pearl Island Compd.   Joy St. Adjacent to Pearl Island Compd.   Mahabang Parang Lawang Bato Rd. to Bignay Rd.   R. Pacheco St. Along Dona Elena Rd.   St. Barraquel St. Adjacent to P. Faustino St.   Yardly St. Adjacent to Pearl Island Compd.       29 BIGNAY     All other streets         30 MARULAS     MacArthur Hiway Malabon Bdry to Karuhatan Bdry.   Don Pedro Subd. MacArthur Hi-way to end   Happy Site Subd. MacArthur Hi-way to end   Villa Theresa Subd. MacArthur Hi-way to end   F Bautista St. MacArthur Hi-way to end   Manotok Subd. MacArthur Hi-way to end   Pag-asa Subd. MacArthur Hi-way to end   V. Cordero St. MacArthur Hi-way to end   Tamarraw Hills MacArthur Hi-way to end   Silangan Park Subd. Tamarraw Hill to end   San Miguel Heights     Pio Valenzuela St. MacArthur Hi-way to Concepcion   R. Valenzuela MacArthur Hi-way to San Miguel Heights   Espiritu St. Kasaganaan St. to Ponciano St.   Liwayway St. Guansing St. to Kasaganaan St.   Capalad St. Hernandez St. to Liwayway St.   Ponciano St. Hernandez St. to Liwayway St.   Guansing St. Hernandez St. to Liwayway St.   R. DelfinSt. A. Fernando St. to end   A. Fernando St. MacArthur Hi-way to R. Delfin St.   Jacinto St. Engracia St. to end   Cordero St. MacArthur Hi-way to Serrano Subd.       31 MABOLO     MH Del Pilar
    Malanday Bdry to end   Bisig Road Malanday Bdry to end       32 CANUMAY EAST     Victoria Village
          Trinidad St.(Asian) Victoria Village to D. Bonifacio st.   Narciso St. (Service Rd) Paso de Bias to Lawang Bato   Marion Road D. Bonifacio St. to end   IRC Road Bagbaguin Rd. to end   ITC Road D. Bonifacio St. to end   G. Molina St. D. Bonifacio St. to end   Sibesco St. T. Pablo St. to end   Trinidad St. D. Bonifacio St. to end       33 CANUWAY WEST     Santiago St. Lingunan to Paso de Bias   M. Gregorio St. T. Santiago to end   F. Lazaro St. T. Santiago to San Diego St.   L. San Diego St.     S. Donesa St.     Jacinto St. T. Santiago to end   San Andres St. T. Santiago to end

SECTION 5. APPRAISAL OF INDUSTRIAL LAND.

To ensure the compliance with the fundamental principles provided by law in the appraisal of real property the following shall be observed:

1. Industrial land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land (199n, R.A. No. 7160).
   
   
2. All references to the base value shall be construed as base value per square meter (sq.m.).
   
   
3. General Industrial Zone

This is a Mixed-Use Zone intended for industrial developments. The Dominant Use for this zone is industrial to include light, medium and certain types of heavy industrial activities. The zone shall be characterized mainly by low-rise but sprawling buildings / structures for manufacturing or production activities. While other use is allowed as secondary use, the appraisal and assessment shall be classified as industrial.

1. A reduction of not more than 10% of the base value per square meter shall be allowed to the frequently flooded areas or lots.
   
   
2. A reduction of not more than 5% shall be applied to the lots along gravel, earth or dirt roads. If in any case these roads are improved, the same shall be adjusted accordingly.
   
   
3. Vacant or idle lands located in purely industrial shall be classified as industrial.
   
   
4. For parcels of land situated along barangay boundary shall be appraised using the higher base value rule.
   
   
5. Corner influence value of ten (10%) percent of the base unit value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, in case of different base value of the two streets or roads, the higher base value shall be applied.
   
   
6. An additional ad valorem tax on idle lands at the rate of two (2%) percent of the assessed value of land in addition to the basic real property tax shall be imposed, appraisal shall be based on the zoning of the property.
   
   
7. Road lots shall be valued at twenty-live (25%) percent of the base value and the right of way shall be valued at fifty (50%) percent of the base value.

SECTION 6. TYPE OF IMPROVEMENTS.

All building and other structure shall be classified and identified according to the following types in accordance with the following improvements, consistent with the provisions of the National Building Code:

Type I	Building shall be of wood construction. The structural elements may be any of the materials permitted as follows; Nipa houses and similar structures falling under this type.
Type II	Building shall be of wood construction with protective fire resistant materials and on-hour fire resistive throughout: except, that permanent non-bearing partitions may use fire retardant treated wood within the framing assembly. This group wooden structural framings, floorings and sidings, and G.I. roofing but structural members are substandard. Third group wooden structural framings, floorings and sidings and G.I. roofings.
Type III	Building shall be of masonry and wood construction. Structural elements may be any of the materials permitted by the National Building Code; provided, that the building shall be one-hour fire resistive throughout. Exterior wall shall be of incombustible fire resistive construction. Third group wooden structural framings, floorings and sidings, and G.I. roofing. First group wooden post, girders, girts, window sill and head, apitong floor joists and roof framing, tranquil floorings and sidings, and G.I. roofings. First group wooden structural framings, walls and G.I, roofings.
Type IV	Building shall be of steel, iron, concrete or masonry construction. Walls, ceiling, and permanent partitions shall be of incombustible fire resistive construction; Except that permanent non-bearing partitions of on-hour fire resistive construction may sue fire-retardant treated wood within the framing assembly. Concrete columns, beams and walls - but wooden floor joists, flooring and roof framings and G.I. roofing; even if walls are in CHB, kitchen and T&B are reinforced concrete slabs. Concrete columns and beams - but hollow block walls and G.I. roofings
Type V	Building shall be fire resistive. The structural elements shall be of steel, iron, concrete, or masonry construction. Walls, ceiling and permanent portion shall be incombustible fire-resistive construction. Structural steel and reinforced concrete column beams. Column beams, walls, floors and roofs are all reinforced concrete. Walls are hollow blocks reinforced concretu or tile roofing.

SECTION 7. SCHEDULE OF UNIT COST FOR EXTRA ITEMS.

The following are the computation for extra considered as component parts of the buildings:

Components Parts			Schedule of Unit Value
1.	Carport		30% of Base Unit Construction Cost
2.	Mezzanine		60% of Base Unit Construction Cost
3.	Porch		40% of Base Unit Construction Cost
4.	Balcony		45% of Base Unit Construction Cost
5.	Garage		45% of Base Unit Construction Cost
6.	Attic		60% of Base Unit Construction Cost
7.	Lanai		45% of Base Unit Construction Cost
8.	Terrace
	a.	Open	45% of Base Unit Construction Cost
	b.	Covered	30% of Base Unit Construction Cost
9.	Deck Roof
	a.	Open	45% of Base Unit Construction Cost
	b.	Covered	30% of Base Unit Construction Cost
10.	Basement		90% of Base Unit Construction Cost
11.	Pavements		Php 200.00 per sq.m.
12.	Floor Finishes
	a.	Marble Labs	Php 700.00 per sq. m.
	b.	Marble Tiles	Php 500.00 per sq. m.
	c.	Cary Cut Marble	Php 350.00 per sq. m.
	d.	Granite	Php 250.00 per sq. m.
	e.	Narra	Php 350.00 per sq. m.
	f.	Yakal	Php 350.00 per sq. m.
	g.	Narra Fancy Wood Tiles	Php 300.00 per sq. m.
	h.	Wood Laminated Flooring	Php 400.00 per sq. m.
	i.	Vinyl Tiles	Php 300.00 per sq. m.
	j.	Washout pebbles	Php 300.00 per sq. m.
	k.	Unglazed Tiles	Php 300.00 per sq. m.
	l.	Vigan Tiles	Php 200.00 per sq. m.
	m.	Granite Tiles	Php 550.00 per sq. m.
	n.	Granite Slabs	Php 1,500.00 per sq. m.
13.	Wallings (Wall Finished)
	a.	Marble Slabs	Php 700.00 per sq. m.
	b.	Marble Tiles	Php 500.00 per sq. m.
	c.	Cary Cut Marble	Php 350.00 per sq. m.
	d.	Granolitmic	Php 250.00 per sq. m.
	e.	Narra	Php 350.00 per sq. m.
	f.	Yakal	Php 350.00 per sq. m.
	g.	Double Walling	Php 300.00 per sq.m.
	h.	Double Walling (Narra Paneling)	Php 400.00 per sq. m.
	i.	Glazed Tiles	Php 350.00 per sq. m.
	j.	Bricks	Php 350.00 per sq.m.
	k.	Synthetic Rubber	Php 180.00 per sq.m.
	l.	Deco Tiles	Php 500.00 per sq.m.
	m.	Wall Paper	Php 300.00 per sq. m.
14.	Special Panel
	a.	Glass with wooden frame	Php 800.00 per sq. m.
	b.	Glass with aluminum frame	Php 1,500.00 per sq. m.
	c.	Aluminum Panel	Php 700.00 per sq. m.
15.	Ceiling
	a.	Ordinary Plywood or Cement boards	Php 300.00 per sq. m
	b.	Luminous Ceiling	Php 400.00 per sq. m.
	c.	Acoustic	Php 350.00 per sq. m.
	d.	Special Finish	Php 500.00 per sq. m.
	e.	Insulation	Php 100.00 per sq. m.
	f.	Concrete Gutters	Php 600.00 per sq. m.
	g	Stainless Gutters	Php 500.00 per sq. m.
	h.	Roof Tiles	Php 750.00 per sq. m.
16.	Fence
	a.	Wood	Php 200.00 per sq. m.
	b.	Concrete	Php 210.00 per sq. m.
	c.	Reinforced Concrete	Php 500.00 per sq. m.
	d.	Steel Grills	Php 850.00 per sq. m.
	e.	Interlink Wire	Php 150.00 per s.q. m.
	f.	Wall Scape	Php 600.00 per sq. m.
17.	Excess Height		Additional 20% of Base Value for Every three (3) meters excess

SECTION 8. APPRAISAL OF BUILDINGS AND OTHER STRUCTURES/ IMPROVEMENTS.

All improvement consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of the unit buildings to their use and construction characteristics and unit values established its class and sub-class together with the set of additional factors.

1. Building is defined as constructed edifice designed usually covered by a roof and more or less completely enclosed by walls, and serving as a dwelling, storehouse, factory, shelter for animals, or other useful structure - distinguished from structures not designed for occupancy (as fences or monuments) and from structures not intended for use in one place (as boats or trailers) even through subject to occupancy. (Definition adopted in Telmo vs. Bustamante, G.R. No. 182567, June 13, 2009, siting Webster's Third New International Dictionary (Unabridged, 1993, p. 292).
   
   
2. 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. (Section 198, of R.A. No. 7160).
   
   
3. Building is defined as "any structure intended for shelter, housing, or enclosure of persons, animals, or chattels." Greene County v. N. Shore Resort, 238 Ga. App. 236, 237. (http://definitions.uslegal.com/b/building/)
   
   
4. Building means any structure that has roof and walls especially a permanent structure. It can be any structure that is designed or intended for support, enclosure, shelter or protection of person, animals or property having a permanent roof that is supported by columns or walls. (http://definitions. usleaal.eom/b/building/)
   
   
5. All new improvements consisting of buildings and other structures shall be valued at its current and fair market value on the basis of the herein base unit construction cost of the building per square meter (sq.m.). Buildings are classified according to its use and construction characteristics and unit value established for its class and sub-class together with the set of addition and reduction adjustment factors.
   
   
6. The fair and current market values of all buildings shall be computed on the basis of the schedule provided, provided, however, that building and other structures constructed in low lying areas or perennially flooded localities or in areas where adverse social and economic conditions prevails, a deduction of ten percent (10%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in a value of similar type of buildings constructed in ideal and highly developed environment.
   
   
7. The following kinds of buildings are hereby established:
   1. Cold Storage - a building designed for storage of perishable goods.
      
      
   2. Factory - a building or collection of buildings usually with equipment and machineries for the manufacture goods.
      
      
   3. Hangar - a shed or other shelter specifically designed to house an aircraft.
      
      
   4. Industrial building - a building designed to engage in any branch of trade, business, production or manufacture, the production of economic goods and services.
      
      
   5. Warehouse - a building mainly used for deposit and storage of goods, wares and others.
      
      
   6. Open Shed - a large, strongly built, barnlike or hangar like structures, as for storage, with open front or sides.
      
      
8. Auxiliary Improvements shall be considered appurtenance of the main buildings or structures which shall be appraised independently, the value/s thereof shall be added to the value of the main building and structure.
   
   
9. The schedule of base unit cost herein prescribed shall be controlling. But when the buildings, structures/ improvements to be appraised is not of the type and kind herein specified, but the same is considered industrial buildings and other structure, the same shall be appraised at its current and fair market value independent of this schedule and shall be assessed for taxation purposes by applying the prescribed assessment level for such class of property with due regard to its actual use.

SECTION 9. SCHEDULE OF UNIT VALUES OF INDUSTRIAL BUILDINGS AND OTHER STRUCTURES.

As jointly prepared and submitted by the District Assessors and in accordance with the survey and study of construction cost and established guidelines of the Department of Finance, the Schedule of Unit Values of Industrial Buildings and other Structures, computed per square meters, shall be as follows:

TYPE HANGAR/INDUSTRIAL BUILDING FACTORY WAREHOUSE

TYPE	HANGAR/INDUSTRIAL BUILDING	FACTORY	WAREHOUSE
I	4,300.00	3,100.00	2,900.00
II	6,400.00	6,200.00	4,800.00
III	7,500.00	7,400.00	6,100.00
IV	9,800.00	8,500.00	8,200.00
V	10,800.00	9,600.00	9,300.00

TYPE	OPEN SHED	COLD STORAGE
I	2,800.00	6,800.00
II	4,200.00	7,900.00
III	4,900.00	9,200,00
IV	6,600.00	10,200.00
V	7,400.00	11,300,00

SECTION 10. SCHEDULE OF DEPRECIATION.

For purpose of determining the appraisal of the building or other structure, the following depreciation as provided in the appraisal of building, the following shall be used, for industrial building.

YEAR TYPE IV & V TYPE III & II TYPE I 98     97     96     96 91   94 89   92 87   94 89 84 91 86 81 88 83 78 92 87 82 88 83 78 84 79 74 90 85 80 85 80 75 80 75 70 88 83 78 82 77 72 76 71 66 86 81 76 79 74 69 72 67 62 84 79 74 76 71 66 68 63 58 82 77 72 73 68 63 64 59 54 80 75 70 70 65 60 60 55 50 78 73 68 67 62 57 56 51 46 76 71 66 64 59 54 52 47 42 74 69 64 61 56 51 48 43 38 72 67 62 58 53 48 44 39 34 70 65 60 55 50 45 40 35 30 68 63 58 52 47 42 36 31 26 66 61 56 49 44 39 32 27 22 64 59 54 46 41 36 28 23 18 62 57 52 43 38 33 24 19 14 60 55 50 40 35 30       58 53 48 37 32 27       56 51 46 34 29 24       54 49 44 31 26 21       52 47 42 28 23 18       50 45 40 25 20 15       1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

SECTION 11. GENERAL REVISION ON ASSESSMENT.

The City Assessor shall immediately undertake a general revision necessary for appraisal and assessment upon enactment of this ordinance. Thereafter, the City Assessor shall undertake the general revision of real property every three (3) years hereafter.

SECTION 12. AUTHORITY OF THE ASSESSOR TO TAKE EVIDENCE.

For the purpose of obtaining information on which to base the market value of any real property, the assessor of the province, city or municipality of his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value.

SECTION 13. SEPARABILITY CLAUSE.

If any part or provision of this Ordinance is held invalid or unconstitutional, other provisions not affected thereby shall remain in force and effect.

SECTION 14. REPEALING CLAUSE.

All other ordinance, rules and regulations, or parts thereof, which are inconsistent with the provisions of this Ordinance, are hereby repealed, amended or modified accordingly.

SECTION 15. EFFECTIVITY CLAUSE.

This ordinance, shall take effect fifteen (15) days after its publication in a newspaper of general circulation.

ENACTED.
NOVEMBER 03, 2014.
VALENZUELA CITY, LOPOLITAN MANILA.

(Sgd.) HON. ANTONIO R. ESPIRITU Councilor Majority Floor Leader	HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader
HON. MARCELINO G. MORELOS Councilor	(Sgd.) HON. LORENA NATIVIDAD-BORJA Councilor Asst. Majority Floor Leader
(Sgd.) HON. ROVIN ANDREW M. FELICIANO Councilor	(Sgd.) HON. LAILANIE P. NOLASCO Councilor
(Sgd.) HON. CORAZON A. CORTEZ Councilor	(Sgd.) HON. KIMBERLY ANN D.V. GALANG Councilor
(Sgd.) HON. MARLON PAULO C. ALEJANDRINO Councilor	(Sgd.) HON. CRISSHA M. PINEDA Councilor
(Sgd.) HON. JENNIFER PINGREE-ESPLANA Councilor	(Sgd.) HON. KRISTIAN ROME T. SY Councilor
(Sgd.) HON. RAMON L. ENCARNACION Councilor (President League of Barangays)
ATTESTED:
(Sgd.) FLAVIO C. DIAZ Secretary
CERTIFIED CORRECT:
(Sgd.) HON. ERIC M. MARTINEZ Presiding Officer City Vice Mayor
APPROVED:
(Sgd.) HON. REXLON T. GATCHALIAN City Mayor