Civil
Taxation
Remedial
Ponente: PARAS, J.
Decision Date: 1989-01-31
GR Number: G.R. No. 75082
Digest Team
4 months ago
Avg. Rating:
Summary:
This case involves a dispute over the ownership and taxation of a two-hectare lot in Baguio City, Philippines. The land was initially titled under Republic Act 931, but subsequent court decisions declared all titles issued under this act null and void. The land was then reverted to the public domain. The petitioner, Jose Puzon, purchased the land at a tax sale after the real property taxes for the years 1971 to 1977 had not been paid. However, the court ruled in favor of the respondent, Alejandra Abellera (substituted by Tomasa Domondon), declaring the tax sale null and void and ordering the payment of real property taxes.
Doctrine:
The court applied Presidential Decree No. 1271, which validated titles issued under Republic Act 931 before July 31, 1973, subject to certain conditions. The court held that the intent of the law was to recognize the effects of acts of ownership done in good faith by persons with torrens titles issued before the cut-off date. The validity of these titles would retroactively take effect from their respective dates of issue.
Facts:
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Issues Ratio:
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Dispositive:
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Other Notes:
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