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PROVINCIAL GOVERNMENT OF AURORA v. HILARIO M. MARCO

This case has been cited 2 times or more.

2001-09-05
PARDO, J.
Dominador, et al. admitted non-payment of three hundred thousand pesos (P300,000.00) for  the reason that Severina's heirs have not presented any proof of ownership over the untitled parcel of land covered by LRC- Psu-1312.  Apparently, the parcel of land is declared in the name of a third party, a certain Emiliano Eugenio.[17]
2001-09-05
PARDO, J.
Under the facts of the case, Severina's heirs are not in a position to transfer title.  Without passing on the question of who actually owned the land covered by LRC Psu -1312, we note that there is no proof of ownership in favor of Severina's heirs.  In fact, it is a certain Emiliano Eugenio, who holds a tax declaration over the said land in his name.[38] Though tax declarations do not prove ownership of the property of the declarant, tax declarations and receipts can be strong evidence of ownership of land when accompanied by possession for a period sufficient for prescription.[39] Severina's heirs have nothing to counter this document.