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-versus-
Submitted by:
SUBJECT INDEX
Cases cited:
-versus-
ADORACION CARVAJAL,
Defendant-Appellant
X-------------------------------------------------X
DECISION APPEALED
SO ORDERED.
(SGD.)
DANILO M. BUCOY
Presiding Judge
STATEMENT OF ISSUES
I.
ARGUMENT/DISCUSSION
14. It is a settled rule that albeit tax declarations and realty tax
payment of property are not conclusive evidence of ownership,
nevertheless, they are good indicia of the possession in the
concept of owner for no one in his right mind would be paying
taxes for a property that is not in his actual or at least
constructive possession. They constitute at least proof that the
holder has a claim of title over the property. The voluntary
declaration of a piece of property for taxation purposes
manifests not only ones sincere and honest desire to obtain title
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,
1Republic of the Philippines vs. East Silverlane Realty Development Corporation G.R. No. 186961, February 20, 2012.
2Paterno v. Court of Appeals, 339 Phil. 154, 160-161 (1997),as cited in VIEGELY SAMELO vs. MANOTOK SERVICES,
INC., G.R. No. 170509, June 27, 2012.
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21. During the trial of this case, it was testified by the Defendant-
Appellant that she believed that reckoned from the time she
occupies the subject property, she has a valid authority to
administer the same as she was appointed by CORAZON KUA
who is the daughter of ALON DE JAMCO who is the true and
lawful owner of the subject property based on the evidence
presented by the Defendant-Appellant such as Tax Declaration
and Real Property Tax Receipt. It was also testified by the
Plaintiffs that their father, the late JOSE PACLIBAR entered
into a Lease Agreement with DR. RICARDO FULGENCIO who
is the father of CORAZON FULGENCIO-KUA pertaining to the
subject property and it was already long expired and said Lease
Agreement was presented for that purpose, thus, in view of the
foregoing, CORAZON FULGENCIO KUA is an indispensable
party and without whom no final determination can be had in
the above-entitled case;
PRAYER
3Lotte Phil. Co., Inc. v. Dela Cruz, G.R. No. 166302, July 28, 2005, 464 SCRA, 591.
4Id. at 595-596.
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VERIFICATION/CERTIFICATION
ADORACION P. CARVAJAL
Affiant
SUBSCRIBED AND SWORN to before me this ____ day of
February 2017 in the City of Zamboanga, Philippines.
Copy furnished:
AFFIDAVIT OF SERVICE
Doc. No.__
Page No.__
Book No. __
Series of 2017
EXPLANATION