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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
Generally, the ownership of a certain parcel of land is proved through an Original/Transfer Certificate of Title or Condominium Certificate of Title, as the case may be. In a catena of cases decided by the Supreme Court, it was held that a certificate of title is the best evidence of ownership.
When buying a property with no title but only tax declaration, the buyer must be wary of the same. As enunciated in the case of Cequena and Lirio, the Supreme Court held that tax declarations and receipts are not conclusive evidence of ownership. Tax receipts and declarations are prima facie proofs of ownership or possession of the property for which such taxes have been paid. Coupled with proof of actual possession of the property, they may become the basis of a claim for ownership.
It was held in the case of Republic of the Philippines v. Rayos del Sol that, Tax declarations have probative value in land registration proceedings. Although a tax declaration by itself is not adequate to prove ownership, it may serve as sufficient basis for inferring possession. The voluntary declaration of a piece of real property for taxation purposes not only manifests one’s sincere and honest desire to obtain title to the property, but also announces an adverse claim against the state and all other interested parties with an intention to contribute needed revenues to the government. Such an act strengthens one’s bona fide claim of acquisition of ownership.
Sources: FERNANDA MENDOZA CEQUEÑA vs. HONORATA MENDOZA BOLANTE, G.R. No. 137944, April 6, 2000;
REPUBLIC OF THE PHILIPPINES v. CESAR P. RAYOS DEL SOL et. al., G.R. No. 211698, May 30, 2016
Read also; LEASE OF PERSONAL PROPERTY WITH OPTION TO BUY
Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.
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