This case has been cited 1 times or more.
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2010-07-02 |
PERALTA, J. |
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| Nonetheless, as between respondents' title, embodied in a certificate of title, and Pedro's title, evidenced only by a tax declaration, the former is evidently far superior and is conclusive and an indefeasible proof of respondents' ownership over the property subject of this case. Respondents' certificate of title is binding upon the whole world. Time and again, the Court has ruled that tax declarations and corresponding tax receipts cannot be used to prove title to or ownership of a real property inasmuch as they are not conclusive evidence of the same.[21] | |||||