"x x x.
Moreover, the SALN cannot take precedence over the Tax Declaration issued in the name of Mary. As stated by the trial court, jurisprudence is replete with cases where the Court has stated that ownership and possession are established by a Certificate of Title and, in its absence, by a Tax Declaration. Admittedly, it is well-settled that tax declarations and receipts are not conclusive evidence of ownership, or of the right to possess land, in the absence of any other strong evidence to support them. “The tax receipts and declarations are merely indicia of a claim of ownership.”[52] However, in the case before us where respondent is unable to produce any shred of document as evidence of her claim, the tax declaration becomes prima facie evidence of ownership in favor of petitioners. “Tax receipts and [tax] declarations are prima facie proof of ownership or possession of the property for which such taxes have been paid.”[53] The established fact that the tax declaration was issued as early as 1988 in the name of Mary, and has not been transferred to anyone else since its issuance tilts the balance in favor of petitioners. Petitioners’ payment of real property taxes only on August 11, 1997, or a month before the respondent filed her complaint in court, should have no bearing on the question of ownership over the old house. As clarified by the Municipal Assessor, it is a common occurrence that real property taxes are not paid religiously.
It must be stressed that “[i]n civil cases, the burden of proof is on the plaintiff [herein respondent] to establish her case by preponderance of evidence. If [she] claims a right granted or created by law, [she] must prove [her] claim by competent evidence. [She] must rely on the strength of [her] own evidence and not on the weakness of that of [her] opponent.”[54] More so, having filed an action involving property, respondent has the burden of proving her case, relying on the strength of her own title and not on the alleged weakness of her opponents’ claim.[55] Indeed, to award ownership to respondent absent any shred of corroborative evidence of her claim over the old house opens doubts on the
veracity of her naked assertions.[56]
x x x."
