Local Government Code of 1991
Section 215. Classes of Real Property for Assessment Purposes. - For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special.
The city or municipality within the Metropolitan Manila Area, through their respective sanggunian, shall have the power to classify lands as residential, agricultural, commercial, industrial, mineral, timberland, or special in accordance with their zoning ordinances.