Saturday, December 17, 2016

Tax declaration; probative value.

“The tax declarations presented were only for the years starting 1955. While tax declarations are not conclusive evidence of ownership, they constitute proof of claim of ownership.34 Respondent did not present any credible explanation why the realty taxes were only paid starting 1955 considering the claim that the Dimayugas were allegedly in possession of the land before 1945. The payment of the realty taxes starting 1955 gives rise to the presumption that the Dimayugas claimed ownership or possession of the land only in that year.”

REPUBLIC OF THE PHILIPPINES, Petitioner, v. T.A.N. PROPERTIES, INC., Respondent. [G.R. NO. 154953 : June 26, 2008]