This case has been cited 1 times or more.
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2013-03-06 |
SERENO, C.J. |
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| The voluntary declaration of a piece of property for taxation purposes is an announcement of one's claim against the State and all other interested parties.[25] In fact, these documents already constitute prima facie evidence of possession.[26] Moreover, if the holders of the land present a deed of conveyance in their favor from its former owner to support their claim of ownership, the declaration of ownership and tax receipts relative to the property may be used to prove their good faith in occupying and possessing it.[27] Additionally, when considered with actual possession of the property, tax receipts constitute evidence of great value in support of the claim of title of ownership by prescription.[28] | |||||