This case has been cited 1 times or more.
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2006-12-20 |
CALLEJO, SR., J. |
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| While tax declarations are indicia of a valid claim of ownership, they do not constitute conclusive evidence thereof. They are prima facie proofs of ownership or possession of the property for which such taxes have been paid. Coupled with proof of actual possession of the property, however, they may become the basis of a claim for ownership.[80] Moreover, a person who claims ownership of real property is duty bound to clearly identify the land being claimed in accordance with the document on which he anchors his right of ownership. Proof of ownership together with identity of the land is the basic rule.[81] | |||||