This case has been cited 1 times or more.
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2004-04-14 |
CARPIO, J. |
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| Petitioners also point out that all the other tax declarations presented before the trial court are in the name of Nicolas alone. Petitioners argue that this serves as proof of Nicolas' exclusive ownership of these properties. Petitioners are mistaken. The tax declarations are not sufficient proof to overcome the presumption under Article 116 of the Family Code. All property acquired by the spouses during the marriage, regardless in whose name the property is registered, is presumed conjugal unless proved otherwise.[30] The presumption is not rebutted by the mere fact that the certificate of title of the property or the tax declaration is in the name of one of the spouses only.[31] Article 116 of the Family Code expressly provides that the presumption remains even if the property is "registered in the name of one or both of the spouses." | |||||