Director of Lands v. Abantao

G.R. No. L-20090 · 1975-12-29 · J. CONCEPCION, J.: · Primary: Civil; Secondary: Taxation
REITERATION

Facts

The Antecedents: Lots 378 and 1885 originally belonged to Juanson Rosales. After his death, the lots were declared for taxation in the name of Angel Rosales, a co-heir. The properties became delinquent in paying taxes for 1908. Despite a notice of delinquency and a warning of forfeiture, the taxes remained unpaid for one year. Procedural History: On October 1, 1909, the Provincial Treasurer ordered the ejectment of occupants. On April 25, 1910, the lots were forfeited to the Government. Twelve years later, on June 17, 1922, Silvina Borja applied to the Director of Lands to repurchase the lots, tendering payment for all taxes and penalties up to 1921. Her application was approved on September 30, 1922, and ownership was transferred to her after payment. In 1932, the Director of Lands commenced cadastral proceedings. Silvina Borja and her husband, Lorenzo Cinco, claimed ownership, citing purchase from the Director of Lands. Other heirs, Ignacia Rosales and Narcisa Rosales, filed answers claiming co-ownership by inheritance. Later, Bebiana Asuncion Bermudes and others also filed claims of co-ownership through inheritance. The cadastral court rendered judgment declaring Silvina Borja the owner. The Appeal: The claimants-appellants appealed the decision of the Justice of the Peace of Catbalogan, Samar, to the Court of Appeals, which certified the case to the Supreme Court due to the purely legal issue involved: whether Silvina Borja's repurchase of the disputed lots from the Director of Lands inured to the benefit of her former co-owners and co-heirs.

Issue(s)

Whether the repurchase of the two lots in dispute by Silvina Borja from the Director of Lands inures to the benefit of her former co-owners and co-heirs. Whether Silvina Borja acquired ownership of the lots through acquisitive prescription.

Ruling

The Supreme Court affirmed the judgment of the lower court, holding that the repurchase of the two lots in question by Silvina Borja did not inure to the benefit of her co-heirs. The Court ruled that Silvina Borja acquired the lots not only by way of purchase but also by way of acquisitive prescription to the exclusion of her co-heirs.

Ratio Decidendi

On the issue of whether the repurchase inures to the benefit of co-heirs: The Court held that the repurchase made by Silvina Borja did not inure to the benefit of her co-heirs. Her application to repurchase explicitly stated her desire to "redeem my property" for her "exclusive and personal benefit." While she identified herself as "One of the legal heirs," this identification did not imply an intent to include other legal heirs as co-purchasers. The property had been forfeited to the Government in 1910 and remained in its possession until sold to Silvina Borja. Her actions, including declaring the property in her name for taxation and possessing it adversely, demonstrated her intent to acquire it for herself alone, thus excluding her co-heirs from any benefit of the repurchase. On the issue of acquisitive prescription: The Court found that Silvina Borja acquired ownership of the lots through acquisitive prescription. She took possession of the lots after her repurchase was approved on September 30, 1922, and declared them in her name for taxation purposes in December 1922. She enjoyed actual, adverse, and uninterrupted possession in concept of owner for almost 32 years, including the period of the Government's possession as predecessor in interest. This possession was only interrupted on June 14, 1932, when other heirs filed a cadastral answer claiming co-ownership. The prolonged period of possession under claim of ownership satisfied the requirements for acquisitive prescription, thereby vesting ownership in Silvina Borja to the exclusion of her co-heirs.

Main Doctrine

The Supreme Court affirmed that a co-owner's repurchase of property forfeited to the government due to tax delinquency, when clearly intended for their exclusive benefit and not for the benefit of other co-heirs, does not inure to the benefit of the latter. The Court further held that such repurchase, when accompanied by open, adverse, and uninterrupted possession in concept of owner, can lead to the acquisition of ownership through acquisitive prescription, even if the government had been in possession of the property prior to the repurchase.

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