The document discusses the use of tax declarations as evidence of land ownership in judicial proceedings. It establishes that tax declarations alone are not considered conclusive evidence of ownership, but must be supported by other proof of possession. When accompanied by evidence of actual possession over time, tax declarations can become strong evidence of ownership. While they do not necessarily prove ownership, tax declarations are considered a good indication of possession, as it is unlikely someone would pay taxes on land they do not possess. The document provides several case citations to support these conclusions regarding the evidentiary value and limitations of tax declarations.
The document discusses the use of tax declarations as evidence of land ownership in judicial proceedings. It establishes that tax declarations alone are not considered conclusive evidence of ownership, but must be supported by other proof of possession. When accompanied by evidence of actual possession over time, tax declarations can become strong evidence of ownership. While they do not necessarily prove ownership, tax declarations are considered a good indication of possession, as it is unlikely someone would pay taxes on land they do not possess. The document provides several case citations to support these conclusions regarding the evidentiary value and limitations of tax declarations.
The document discusses the use of tax declarations as evidence of land ownership in judicial proceedings. It establishes that tax declarations alone are not considered conclusive evidence of ownership, but must be supported by other proof of possession. When accompanied by evidence of actual possession over time, tax declarations can become strong evidence of ownership. While they do not necessarily prove ownership, tax declarations are considered a good indication of possession, as it is unlikely someone would pay taxes on land they do not possess. The document provides several case citations to support these conclusions regarding the evidentiary value and limitations of tax declarations.
REQUISITES FOR JUDICIAL CONFIRMATION OF INCOMPLETE OR IMPERFECT TITLE
An applicant for land registration or judicial confirmation of incomplete or imperfect title under Section 14(1) of Presidential Decree No. 1529 must prove the following requisites: “(1) that the subject land forms part of the disposable and alienable lands of the public domain, and (2) that [the applicant has] been in open, continuous, exclusive and notorious possession and occupation of the same under a bona fide claim of ownership since June 12, 1945, or earlier.” Concomitantly, the burden to prove these requisites rests on the applicant. Canlas vs. Republic, 739 SCRA 404, G.R. No. 200894 November 10, 2014 TAX DECLARATION WHEN CONSIDERED AS CONCLUSIVE EVIDENCE OF OWNERSHIP It is settled that tax declarations are not conclusive evidence of ownership. Other evidence may be appreciated to determine actual possession and occupation. Documentary evidence, such as tax declarations, when coupled with positive and clear testimonies of the applicant and his or her witnesses, may be weighed in favor of the applicant. Canlas vs. Republic, 739 SCRA 404, G.R. No. 200894 November 10, 2014 IMPRACTICABILITY ON SOLE RELIANCE ON TAX DECLARATIONS AND PAYMENTS AS EVIDENCE OF OWNERSHIP To solely rely on tax declarations and payment of realty taxes would mean that petitioner’s possession of the land should be reckoned from 1949 or the year the earliest tax declaration was made. Such interpretation is untenable and goes beyond the text of Section 14(1) of Presidential Decree No. 1529. Moreover, as shown in the records, petitioner, through her predecessors-in-interest, has been in possession of the land since the early 1900s. Canlas vs. Republic, 739 SCRA 404, G.R. No. 200894 November 10, 2014 A TAX DECLARATION BY ITSELF, IS NOT EVIDENCE OF OWNERSHIP OF A LAND. IT MUST BE SUPPORTED BY OTHER PROOF TO CONSTITUTE OWNERSHIP Settled is the rule that neither tax receipts nor declaration of ownership for taxation purposes alone constitutes sufficient evidence of ownership or of the right to possess realty. They must be supported by other effective proofs. Neither can the survey plan or technical descriptions be considered in favor of the party, the same being self-serving. (Rizal Cement Co., Inc. v. Villareal, 135 SCRA 15 [1985]) Rules on Tax Declaration and Tax Receipts, 782 SCRA 675, February 2, 2016 WHEN WILL TAX DECLARATIONS BECOME STRONG EVIDENCE OF OWNERSHIP Tax declarations are incontrovertible evidence of ownership but they become strong evidence of ownership if acquired by prescription when accompanied by proof of actual possession of the property. (Viernes v. Agpaoa, 41 Phil. 286 [1920]; Republic v. Court of Appeals, 131 SCRA 532 [1984]; Ranola v. Court of Appeals, 322 SCRA 1 [2000]; Cequeña v. Bolante, 330 SCRA 216 [2000]) A TAX DECLARATION IN ITSELF IS NOT INDICIA OF OWNERSHIP. HOWEVER, THEY ARE A GOOD INDICIA OF POSSESSION Tax declarations in themselves do not vest absolute ownership of the property upon the declarant, nor do declarations of ownership for taxation purposes constitute adequate evidence of ownership or of the right to possess realty. (Gapacan v. Omipet, 387 SCRA 383 [2002]) Although tax declarations or realty tax payment of property are not conclusive evidence of ownership, nevertheless, they are good indicia of possession in the concept of owner for no one in his right mind would be paying taxes for a property that is not in his actual or at least constructive possession. They constitute at least proof that the holder has a claim of title over the property. (Heirs of Anastacio Fabela v. Court of Appeals, 362 SCRA 531 [2001]; Alcaraz v. Tangga-an, 401 SCRA 84 [2003]; Republic v. Hanover Worldwide Trading Corporation, 622 SCRA 730 [2010]; Republic v. Mendoza, 627 SCRA 443 [2010], Modesto v. Urbina, 633 SCRA 383 [2010]; Jarantilla, Jr. v. Jarantilla, 636 SCRA 299 [2010]; Republic v. Remman Enterprises, Inc., 717 SCRA 171 [2014]; Canlas v. Republic, 739 SCRA 404 [2014]; Ibot v. Heirs of Francisco Tayco, 755 SCRA 75 [2015]) Rules on Tax Declaration and Tax Receipts, 782 SCRA 675, February 2, 2016