It is located in the lower reaches of the Papaloapan, and borders the state of Oaxaca and the towns of Tierra Blanca and Cosamaloapan.

The main source of income is agriculture, particularly sugar cane cultivation, but rice, corn, beans, pineapples, sorghum, and mangoes are also grown here.

A 1584 map showed a hill with ruins called Quateupan south of the Coapilla creek, near the river Tonto.

That same year, Guaspaltepec was abandoned, its inhabitants were living in Mixtlan, the head priest moved to Chacaltianguis and the fate of the township was in the air.

The earliest record with that date in 1982, when a commemorative monument to Miguel Hidalgo was placed in the city's central park.

The only relevant fact pointing to this period is the 1907 arrival of the Martinez family, owners of the land where the town was settled.

Perhaps this and other facts have survived in the collective memory and over the passage of time, this has become the year considered the foundation of the community.

The current mayor, Dr. Carlos Alberto Córdova Morales, started office on January 1, 2011, representing the National Action Party.

In the 17th Electoral District of Veracruz, headquartered in Cosamaloapan, the representative is José Luis Álvarez Martínez of PRI.

The main federal road passing through is Highway 145, which connects La Tinaja, Ciudad Alemán, and Sayula.

The entire route is a paved two-lane road, crossing through some important towns such as La Granja, Three Valleys and Novara.

On this road are the municipality's main industries: the sugar, and paper mills, the pork processor and rice fields.

Son of Dona Refugio Gutierrez Gil and Jesús Martínez Ochoa, a native of Chavinda, Michoacán.

At an early age he went to study at a boarding school with his older brothers at a Marist College in Tlalpan, Mexico, where he heard the call of God at 13 years, thereby going to a seminary in 1933.

Conditions for undertaking the mission of evangelization in the town of Tres Valles were unfavorable, because the authorities in times of religious persecution were given the task of abolishing the faith of the people.

On June 22, 1972, saw the creation of Papel Periódico on the instructions of then-president of Mexico, Luis Echeverría Álvarez, for the manufacture of newsprint, using sugarcane as the basic raw material.

The sugar industry is the most important generator of jobs in the local economy, and the main source of income for at least 14,000 people.

These include: The most important buildings are the Three Valleys Municipal Palace (built after 1988) and the parish church of Christ the King.

Tres Valles has extensive gastronomic heritage, which over the years has been enriched by the influence of the Chinantec and Mazatec people who have settled in this county.

Delicacies include: the corn tamale with both fresh and red sauce, pudding, coconut candies, sweet cocoa, rice, dumplings, and stuffed plantains.