Tax declaration; probative value of.

RAMON ARANDA vs. REPUBLIC OF THE PHILIPPINES, G.R. No. 172331, August 24, 2011

“x x x.

Petitioner presented tax declarations and the deeds of confirmation of the 1946 sale from the original owner (Lucio Olan) to Anatalio Aranda and the 1965 donation made by the latter in favor of petitioner. But as found by the CA, the history of the land shows that it was declared for taxation purposes for the first time only in 1981. On the other hand, the Certification issued by the Municipal Treasurer of Malvar stated that petitioner, who supposedly received the property from his father in 1965, had been paying the corresponding taxes for said land for more than five consecutive years including the current year [1999], or beginning 1994 only or just three years before the filing of the application for original registration. While, as a rule, tax declarations or realty tax payments 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 constructive possession they constitute at least proof that the holder has a claim of title over the property.^[21]

X x x.”

Footnotes:

^[14] SECTION 14. Who may apply. The following persons may file in the proper Court of First Instance an application for registration of title to land, whether personally or through their duly authorized representatives:

(1) Those who by themselves or through their predecessors-in-interest have been in open, continuous, exclusive and notorious possession and occupation of alienable and disposable lands of the public domain under a bona fide claim of ownership since June 12, 1945, or earlier.

x x x x

^[15] Republic v. Lao, G.R. No. 150413, July 1, 2003, 405 SCRA 291, 298, citing Seville v. National Development Company, G.R. No. 129401, February 2, 2001, 351 SCRA 112, 120; Bracewell v. Court of Appeals, 380 Phil. 156, 162 (2000); Menguito v. Republic, G.R. No. 134308, December 14, 2000, 348 SCRA 128, 139; and Pagkatipunan v. Court of Appeals, G.R. No. 129682, March 21, 2002, 379 SCRA 621, 628.

^[16] Republic v. Court of Appeals, G.R. No. 127060, November 19, 2002, 392 SCRA 190, 201.

^[17] Republic v. Tri-Plus Corporation, G.R. No. 150000, September 26, 2006, 503 SCRA 91, 102.

^[20] See Republic v. T.A.N. Properties, Inc., G.R. No. 154953, June 26, 2008, 555 SCRA 477, 492.

^[21] Buenaventura v. Republic, G.R. No. 166865, March 2, 2007, 517 SCRA 271, 289.

^[22] Wee v. Republic, G.R. No. 177384, December 8, 2009, 608 SCRA 72, 83, citing Director of Lands v. Judge Reyes, 160-A Phil. 832, 851 (1975) and Ramirez and Bayot de Ramirez v. Director of Lands, 60 Phil. 114 (1934).

^[23] Arbias v. Republic, G.R. No. 173808, September 17, 2008, 565 SCRA 582, 597, citing Republic v. Intermediate Appellate Court, No. L-66069, September 28, 1984, 132 SCRA 395, 397, cited in Edao v. Court of Appeals, G.R. No. 83995, September 4, 1992, 213 SCRA 585, 592.

^[24] Id., citing Maloles and Malvar v. Director of Lands, 25 Phil. 548, 553 (1913), cited in Edao v. Court of Appeals, id. at 593.