Cequena v. Bolante
G.R. No. 137944
By: G-one T. Paisones
Facts:
A parcel of land situated in Barangay Bangad, Binangonan, Province of Rizal, covered by Tax Declaration No. 26-0027. The land was originally declared for taxation purposes in the name of Sinforoso Mendoza, father of [respondent] and married to Eduarda Apiado.
[Petitioners] were the daughters of Margarito Mendoza. On the basis of an affidavit, the tax declaration in the name of Sinforoso Mendoza of the contested lot was cancelled and subsequently declared in the name of Margarito Mendoza. Margarito and Sinforoso are brothers. [Respondent] is the present occupant of the land. Earlier, on October 15, 1975, [respondent] and Miguel Mendoza, another brother of [petitioners], during the cadastral survey had a dispute on [the] ownership of the land.
The trial court rendered judgment in favor of herein petitioners. CA reversed the RTC.
Issue:
Whether or not CA committed an error in holding that respondent has been in actual and physical possession, coupled with exclusive and continuous possession of the land since 1985.
Held:
No.
Ratio:
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. By acquisitive prescription, possession in the concept of owner public, adverse, peaceful and uninterrupted may be converted to ownership. On the other hand, mere possession and occupation of land cannot ripen into ownership.
[Respondent's possession was not disturbed until 1953 when the petitioners' father claimed the land. But by then, her possession, which was in the concept of owner public, peaceful, and uninterrupted 25 had already ripened into ownership. Furthermore she herself, after her father's demise, declared and paid realty taxes for the disputed land. Tax receipts and declarations of ownership for taxation, when coupled with proof of actual possession of the property, can be the basis of a claim for ownership through prescription.]
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