This case has been cited 3 times or more.
2015-09-02 |
PEREZ, J. |
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As opposed to CLT's evidence on the alleged infirmities in Hi-Grade's titles, Hi-Grade presented muniments of title, tax declarations or realty tax payments, on the subject properties.[33] While tax declarations and receipts are inconclusive evidence of ownership or of the right to possess land, they are prima facie proof of ownership or possession and may become the basis of a claim for ownership when it is coupled with proof of actual possession of the property.[34] In the case at bar, Hi-Grade is the actual possessor of the subject property.[35] | |||||
2015-08-19 |
BERSAMIN, J. |
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The respondent's claim of ownership on the basis of the tax declarations alone did not also suffice. In Cequeña v. Bolante,[35] the Court has pointed out that only when tax declarations were coupled with proof of actual possession of the property could they become the basis of a claim of ownership.[36] Indeed, in the absence of actual public and adverse possession, the declaration of the land for tax purposes did not prove ownership.[37] It is well-settled that tax declarations are not conclusive proof of possession or ownership, and their submission will not lend support in proving the nature of the possession required by the law. | |||||
2012-09-12 |
VELASCO JR., J. |
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In fine, the sale of Unit No. 10 to the Reblandos, is not, without more, proof that respondents did not own Lot No. 10 at the time of the constitution of the mortgage. The Contract to Sell of Unit No. 10 presented by respondents has nothing to do with this case, as it is not in any way related to the mortgage contract. And as between the Contract to Sell and TD No. 59006, categorically stating that respondent Alejandro is the owner of Lot No. 10 since the time of its issuance on September 12, 1990, the latter ought to be the superior evidence as to who owns Lot No. 10. What the Court said in Cequeña v. Bolante[42] is instructive: Tax receipts and declarations 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, they may become the basis of a claim for ownership. x x x |