Compilation Property Case Digests
Compilation Property Case Digests
Compilation Property Case Digests
Regarding private respondent's right of redemption, Article 1088 of the New Civil Code explicitly states that, should
any of the heirs sell his hereditary rights to a stranger before the partition, any or all of the co-heirs may be
subrogated to the rights of the purchaser by reimbursing him for the price of the sale, provided they do so within the
period of one month from the time they were notified in writing by the vendor. The requirement of a written notice is
mandatory . Private respondent was never given such written notice. He thus still has the right to redeem said onethird portion of the subject property. On account of the lack of written notice of the sale by the other co-heirs, the 30day period never commenced.
Therefore, the Court finds no reversible error committed by the appellate court in rendering the assailed decision.
Issue: Whether or not the compensation should only be limited to 10% of the value of the area traversed by its
transmission lines?
Ruling: No: This Court has consistently rejected as untenable petitioner's reliance on Section 3(A) of RA 6395, as
amended, to lower its liability to 10% of the value of the property subjected to its easement of right of way in light of
the perpetual and hazardous burden the stringing of high-voltage transmission wires imposes on private property.
Legally, this type of easement is akin to taking within the contemplation of eminent domain proceedings, thus
compensation, as the CA correctly ruled, covers the full amount of the property burdened by the easement.
MANILA ELECTRIC COMPANY, Petitioner, v. THE CITY ASSESSOR AND CITY TREASURER OF LUCENA CITY,
Respondents.
Facts: On October 29, 1997, MERALCO received a letter from the City Treasurer of Lucena, stating that the company
was being assessed real property tax delinquency on its machineries beginning 1990, in the total amount of P17,
925,117.34.
MERALCO appealed Tax Declaration Nos. 019-6500 and 019-7394 before the Local Board of Assessment Appeals of
Lucena City on December 23, 1997 and posted a surety bond dated December 10, 1997 to guarantee payment of its
real property tax delinquency. MERALCO asked the LBAA to cancel and nullify the Notice of Assessment and declare
the properties covered exempt from real property tax.
ISSUE: WON the transformers, electric posts, transmission lines, insulators, and electric meters of MERALCO may
qualify as "machinery" subject to real property tax under the Local Government Code?
Ruling: Yes. under Section 199(o) of the Local Government Code, machinery, to be deemed real property subject to
real property tax, need no longer be annexed to the land or building as these "may or may not be attached,
permanently or temporarily to the real property," and in fact, such machinery may even be "mobile." The same
provision though requires that to be machinery subject to real property tax, the physical facilities for production,
installations, and appurtenant service facilities, those which are mobile, self-powered or self-propelled, or not
permanently attached to the real property (a) must be actually, directly, and exclusively used to meet the needs of the
particular industry, business, or activity; and (2) by their very nature and purpose, are designed for, or necessary for
manufacturing, mining, logging, commercial, industrial, or agricultural purposes.
declaration over the subject property). Also, petitioners witnesses were long time residents of Sitio Camambaey, they
knew of the introduction of improvements made by petitioner and his predecessors-in-interest.
Respondent relied merely on her tax declaration, but failed to prove actual possession insofar as the subject property
is concerned. But tax declarations, by themselves, are not conclusive evidence of ownership of real property. In the
absence of actual, public, and adverse possession, the declaration of the land for tax purposes does not prove
ownership.[37] Respondents tax declaration, therefore, cannot serve as basis to oust petitioner who has been in
possession (by himself and his predecessors) of the subject property since before the war.
ISSUE:
Whether or not the petitioner has establish his prior physical possession of the subject property?
RULING:
Yes. Proof of prior physical possession is an indispensable element in a forcible entry case. Section 1, Rule 70 of the
Revised Rules of Court requires that, in actions for forcible entry, the plaintiff must allege that he has been deprived of
the possession of any land or building by force, intimidation, threat, strategy, or stealth. This requirement implies that
the defendant's possession of the property is unlawful from the beginning, as he acquires possession by unlawful
means. The plaintiff must prove that he was in prior physical possession of the property in litigation until he was
deprived thereof by the defendant.
The presence of the subject deed of absolute sale well supports the claim that the petitioner has had physical
possession of the subject property since the date of its execution for beginning November 30, 1999. The petitioner's
claim is further strengthened by affidavits of witnesses attesting to the fact that Emmanuel Baluyo and his caretaker
Gregory Baluyo had previously possessed and occupied the subject residential house which was leased to a certain
Kagawad Edzel Severo and subsequently, to Lourdes Perico. The petitioner, therefore, enjoys priority in time of
possession compared to the respondents who have never been in actual possession, and based on their claim, would
have inherited the subject property only upon Bonifacio's death in July 2007.
Facts: The properties of the Estate of Amado S. Dalisay were forfeited for nonpayment of estate taxes. 5 properties
were acquired by the City Government of Davao pursuant to Sec. 263 of RA 7160 (Local Government Code) on July
19 2004.
On Sept. 11 2006 Respondent inquired for the balance needed to pay for the redemption and tendered such payment
on Sept. 13 2006 in the RTC after refusal of the City to accept stating the 1 year period had already expired.
The City Treasurer issued the subject five Declarations of Forfeiture only on September 13, 2006.
Issue: WON the redemption period starts upon the date of the sale or upon the date of the issuance of the declaration
of forfeiture?
Held: The phrases date of such forfeiture is construed to mean upon the date of the sale. The term such was
phrased to avoid repetition and to mean the entire legal process of auction. The redemption period was deemed
expired and Respondents claim is dismissed.
Although these laws are to be construed liberally in favor of the redeemer there is also a statutory prescription of
rights. The evidence that respondents only pursued to ask of the balance only almost a year after the annotation or a
year after the auction sale proves they were negligent and sleeping on their rights.
Facts: On 1985 the Provincial Assessor of Zambales declared the Benguet Corporations tailings dam as
improvements with the land thereunder included. Petitioner did not declare such property as taxable and filed for
appeal to the Central Board of Assessment Appeals who agreed with the initial assessment that the tailings dam was
improvements on the property subject to realty tax.
Petitioner went to the courts stating the dam was to be considered part of the mine as real property.
Respondent contends that the tailings dam was considered an improvement on the property and also deemed
immovable real property itself subject to taxation.
Issue: WON the tailings dam was correctly declared an improvement on the real property.
Held: Yes, improvements are interpreted to mean artificial alterations of the physical condition of the ground that are
reasonably permanent in character.
Permanent in a sense that it is not actually to exist perpetually but permanently immovable to last up until it is
utilized for its purpose.
It was also admitted and proven the mine can exist and operate even in the absence of the tailings dam and the
addition of the said dam increased effectively the operation of the mine thereby pushing the courts to agree that the
dam was indeed correctly classified as real property under the Civil Code and improvements under the Real
Property Tax Code.