367 Phil. 597
GONZAGA-REYES, J.:
"Lot 10704 is one of the uncontested lots. It is a parcel of land party cocal and corn land situated at Cagmanaba, Oas, Albay containing an area of 68,179 square meters bounded on the North, South and West by Burias Pass and on the East by Lot 10976. Originally the land was owned by Eliseo Rivera who began possessing and occupying the same in the concept of owner openly, continuously, adversely, notoriously and exclusively since 1926. He planted corn in the vacant spaces and some coconut seedlings which later bore fruit. Sometime on January 7, 1928, the Spouses Ignacio Almazar and Gregoria Rivera purchased the land from him (Exh. 2). The land now was declared in the name of Gregoria Rivera under Tax Declaration No. 18333 (Exh. 3). There was another re-assessment under Tax Declaration No. 7968 (Exh. 3-A). They continued planting corn. On May 22, 1971, claimant herein and his wife purchased the land from Gregoria Rivera (Exh. 1). She caused the land to be declared in her name under Tax Declaration No. 10641 (Exh. 4). There was another re-assessment under Tax Declaration No. 10403 (Exh. 4-A). There was a house which they constructed as their abode. They continued planting corn and harvested about 10 to 15 sacks of ears of corn. They shelled the ears of corn and sold the same to the market for their own livelihood. Meanwhile, on the coconut trees they harvest about 50 to 100 nuts every 45 days for family consumption.Finding that the claimant, together with his predecessor-in-interest, has "satisfactorily possessed and occupied the land in the concept of owner openly, continuously, adversely, notoriously and exclusively since 1926, very much earlier to June 12, 1945," the court ordered the registration and confirmation of Lot 10704 in the name of the Spouses Monico Rivera and Estrella Nota.
The land was surveyed in the name of the herein claimant per certification of the CENRO (Exh. 5). The cadastral survey costs in the amount of P101.70 had been paid under Official Receipt No. 2155546 (Exh. 6). Likewise, all taxes have been paid up to the current year (Exh. 7)."[1]
"There is competent evidence to prove that the lot in question was originally owned or claimed to be owned by Eliseo Rivera. Sometime in 1928, the spouses Ignacio Almazar and Gregoria Rivera purchased said lot from Eliseo Rivera. This is evidenced by a notarial deed of absolute sale (Exh. 2). The land was declared in the name of Gregoria Rivera under Tax Declaration No. 1833 (Exh. 3). This tax declaration was superseded by Tax Declaration No. 7968 (Exh. 3-A). On May 22, 1971, appellee and his wife Estrella Nota purchased the land from Gregoria Rivera (Exh. 1). From then on, the appellee and his wife continued to possess the lot in question in the concept of owner."[2]The appellate court held that appellee was competent to testify with regard to the possession of lot in question, and the finding of the trial court involving the credibility of witnesses carries great weight on appeal.
"Sec. 48. The following described citizens of the Philippines, occupying lands of public domain or claiming to own any such lands or an interest thereon, but whose titles have not been perfected or completed, may apply to the Court of First Instance of the province where the land is located for confirmation of their claims, and the issuance of a certificate of title therefor, under the Land Registration Act, to wit:The period of filing applications for judicial confirmation of imperfect or incomplete titles was extended to December 31, 1987 under P. D. No. 1073. Section 4 of P. D. No. 1073 provides:xxx xxx xxx
(b) those who by themselves or through their predecessor-in-interest have been in open, continuous, exclusive and notorious possession and occupation of agricultural lands of the public domain, under a bona fide claim of acquisition or ownership, for at least thirty years immediately preceding the filing of the application for confirmation of title except when prevented by war or force majeure. They shall be conclusively presumed to have performed all the conditions essential to a Government grant and shall be entitled to a certificate of title under the provisions of this Chapter."
"Section 4. The provisions of Section 48(b) and Section 48 (c), Chapter VIII, of the Public Land Act are hereby amended in the sense that these provisions shall apply only to alienable and disposable lands of the public domain which have been in open, continuous, exclusive and notorious possession and occupation by the applicant himself or thru his predecessor-in-interest, under a bona fide claim of acquisition of ownership, since June 12, 1945."Since claimant Monico Rivera acquired lot 10704 from Gregoria Rivera by deed of absolute sale dated May 22, 1971 (Exh. "1") and has been in possession for only over two years when he filed his Amended Answer on August 10, 1973, he had the burden of proving that he together with his predecessor-in-interest Gregoria Rivera have been in possession since June 12, 1945 under a bona fide claim of ownership.
"Although tax declarations or realty tax payment of property are not conclusive evidence of ownership, nevertheless, they are good indicia of 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 one's sincere and honest desire to obtain title to the property and announces his adverse claim against the State and all other interested parties, but also the intention to contribute needed revenues to the Government. Such an act strengthens one's bona fide claim of acquisition of ownership.[6]There is reason to reject the appellant's claim that Monico was incompetent to testify regarding Gregoria's possession. Aside from the fact that Monico Rivera and his wife Estrella Nota bought the property from Gregoria Rivera, it appears undisputed that the latter was the sister of Eliseo Rivera, the father of Monico and that claimant was born on Lot 10704 and grew up there.[7]