“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]
