Land lots in San Fernando, Cebu

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Cebu (; Cebuano: Sugbo) is a province of the Philippines located in the Central Visayas (Region VII) region, and consists of a main island and 167 surrounding islands and islets. Its capital is Cebu City, "the Queen City of the South", the oldest city and first capital of the Philippines, which is politically independent from the provincial government. The Cebu Metropolitan Area or Metro Cebu is formed by 7 neighboring cities (Carcar City, Cebu City, Danao City, Lapu-Lapu City, Mandaue City, Naga City, and Talisay City) and 6 municipalities (Compostela, Consolacion, Cordova, Liloan, Minglanilla, and San Fernando). Cebu is one of the most developed provinces in the Philippines with Metro Cebu being the second largest metropolitan area in the Philippines (after Metro Manila) and Cebu City as the main center of commerce, trade, education and industry in the Visayas. In a decade it has transformed into a global hub for business processing services, tourism, shipping, furniture-making, and heavy industry. Mactan–Cebu International Airport, located on Mactan Island, is the second busiest airport in the Philippines.

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In real estate, a lot or plot is a tract or parcel of land owned or meant to be owned by some owner(s). A lot is essentially considered a parcel of real property in some countries or immovable property (meaning practically the same thing) in other countries. Possible owner(s) of a lot can be one or more person(s) or another legal entity, such as a company/corporation, organization, government, or trust. A common form of ownership of a lot is called fee simple in some countries. A lot may also be defined as a small area of land that is empty except for pavement or similar improvement. An example would be a parking lot. This article covers lots as parcels of land meant to be owned as units by an owner(s). Like most other types of real estate, lots owned by private parties are subject to a periodic real estate tax payable by the owners to local governments such as a county or municipality. These real estate taxes are based on the assessed value of the real property; additional taxes usually apply to transfer of ownership and property sales. Other fees by government are possible for improvements such as curbs and sidewalks or an impact fee for building a house on a vacant lot.

Source: https://en.wikipedia.org/