Thursday, June 4, 2009

LEONCIO V. DE VERA (CIVIL, REMEDIAL)


While it is true that tax declarations or realty tax payments of property are not conclusive evidence of ownership, nevertheless, they are good indicia of possession in the concept of an owner, for no one in his right mind would be paying taxes for a property that is not in his actual or constructive possession. They constitute at least proof that the holder has a claim of title over the property. As such, this Court agrees with the CA ruling that petitioners failed to overcome the burden of proving their main contention that Emilia solely owned the subject lot.




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