Norte, Av. Naranjal, Avenida Tupac Amaru and Avenida Tomas Valle, and contains the urbanizations Naranjal, Industrial, Mesa Redonda, Mulería, Industrial El Naranjal, Industria Panamericana Norte and the El Naranjal Housing Association. The conflict also affects the municipal tax system since the large shopping centers pay taxes to Independencia, however the urbanizations and small and medium businesses pay taxes in San Martín de Porres. Conflict with Comas district The second zone in territorial conflict is with the district of Comas, in a triangular shape of 1.28 square kilometers. It is delimited by Av. San Bernardo, Av. Panamericana Norte and Avenida Gerardo Unger, up to the next bank of the Chillón River, and contains the urbanizations Santa Luisa, Santa Rosa de Infantas, Pro Industrial IV and IX Sector III Stage; the Municipal Human Settlement No. 02; and the housing associations José de San Martín, José Carlos Mariátegui and San Miguel. The conflict also affects the municipal tax system since medium-sized and small businesses are taxed in both municipalities, however urbanizations are taxed in San Martín de Porres. Geography The district has a total land area of of 41.5 km² (area not including disputed areas would be 36.91 km² Authorities Mayors 2022-2026: Hernán Tomás Sifuentes Barca (PP) 2019-2021: Julio Abraham Chávez Chiong (AP) 2015-2018: Adolfo Israel Mattos Piaggio (SU) 2011-2014: Freddy Ternero † (PPC) 2007-2010: Freddy Ternero † (SP) 2003-2006: Lucio Campos Huayta (UN) 1999-2002: Gladys Ugaz de Vera (SP) 1996-1998: Jaime Kanashiro Ywamoto (C90-NM) 1993-1995: José Arcenio Rubio Valqui (OBRAS) 1990-1992: Marcelino Morales Scandon (FREDEMO-AP) 1987-1989: José Isaac Miranda Valladares (IU) 1984-1986: José Isaac Miranda Valladares (IU) 1981-1983: Willy Fernández Melo (IU) 1967-1969: Enrique León Velarde Gamarra † (AP-DC) 1964-1966: Víctor Reyes Ramos (APRA-UNO) Urban landmarks There are shopping centers and institutions, some of which are located in the disputed areas with Comas and Independencia, these are: Cayetano Heredia University Plaza Norte (North Plaza Mall), the largest shopping center in the country. MegaPlaza Norte Real Plaza Pro Royal Plaza Plaza Center Metro Mercado Unicachi Pro Tottus PlazaVea SODIMAC San Ignacio de Loyola University Cibertec Certus ICPNA - Peruvian North American Cultural Institute Avenues Carretera Panamericana Norte (PE-1N Pan American highway) Avenida Caquetá Avenida Zarumilla (PE-1N) Avenida Eduardo de Habich Avenida Túpac Amaru (PE-20A) Avenida Canta Callao (PE-20) Avenida Naranjal Avenida Carlos Izaguirre Avenida Los Alisos Avenida 25 de Enero Avenida San Bernardo Avenida Próceres Avenida José Granda Avenida Bocanegra Avenida Angélica Gamarra