Where the creation of superficies rights contains a time limit and an annual rent, the value for the remaining period shall be determined as follows:
1. For a remaining period of less than five (5) years, the value shall be the annual rent.
2. For a remaining period of five (5) years up to ten (10) years, the value shall be double of the annual rent.
3. For a remaining period of ten (10) years up to thirty (30) years, the value shall be three (3) times of the annual rent.
4. For a remaining period of thirty (30) years up to fifty (50) years, the value shall be five (5) times of the annual rent.
5. For a remaining period of fifty (50) years up to one hundred (100) years, the value shall seven (7) times of the annual rent.
6. For a remaining period exceeding one hundred (100) years, the value shall be ten (10) times of the annual rent.
Where the creation of superficies rights contains no time limit, the value shall be seven (7) times of the annual rent. Where local customs dictate otherwise, said customary rules for the determination of remaining period may be used.
Where the creation of superficies rights contains no annual rent, the annual rent shall be four per cent (4%) the annual interest of the declared land value.
Where the creation of superficies rights involves one-time rent payment, yearly incremental rent increase, or the use of certain benefit in lieu of rent due, the average annual rent shall be prescribed according to the term set in said superficies rights, and the value shall then be determined according to the provisions set forth under Paragraph 1 of this article.