TAX DECLARATION VS.

CERTIFICATE OF TITLE

Tax declaration cannot defeat conclusiveness of a certificate of title.

As against an array of proofs consisting of tax declarations and/ or tax receipts
which are not conclusive evidence of ownership nor proof of the area covered
therein, a certificate of title indicates the true and legal ownership of the registered
owners over the land. A tax declaration cannot defeat a certificate of title issued
under the Torrens title. (Cureg v. Intermediate Appellate Court GR NO. 73465, September
7, 1989, 177 SCRA 313)

BOUNDARIES VS. AREA

What defines a piece of titled property is not the numerical data indicated as the
area of the land, calculated with more or less certainty mentioned in the technical
description, but the boundaries or “metes and bounds” of the property as enclosing
it and showing its limits. ( Republic v. Court of Appeals and Santos, GR No. 116111,
January 21, 1999, 301 SCRA 366; Balantakbo v. Court of Appeals, GR No. 108515,
October 16, 1995, 249 SCRA 323; Erico v. Chigas, GR No.28064, July 16, 1980, 98
SCRA 575)

In case of conflict between areas and boundaries, it is the latter should prevail.
(Dichoso v. Court of Appeals, GR No. 55613, 192 SCRA 169.) (Republic v. Court of
Appeals, 301 SCRA 366) (Erico v. Chigas, 98 SCRA 575) (Romero, Sr. v. Court of
Appeals, 40 SCRA 172)

Natural boundaries are acceptable over land area in evidence only when natural
boundaries are clear and convincing. If there is a great discrepancy between the
area described in the title and natural boundaries being claimed, this must be
explained in a satisfactory manner. (Carabot v. Court of Apeeals, 145 SCRA 368)