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INVESTIGATION REPORT
The parties clarified orne is ues relative to the appeal, with Appellee asking
why there was an appeal or why it wa entertained. Appellant's son, on the other hand,
in isted that they are in actual occupation of the contested lot.
After the conference, the Team proceeded to the area in question located at Brgy.
Poblacion, Cabanglasan, Bukidnon.
In the ocular in pection, the Appellant and Appellee were directed to pinpoint
the boundaries and their improvements they had introduced within the area.
1. Records reveal that the lot in dispute is identified as Lot o . ..f93, Cad 982-D
ituated at Poblacion, Cabanglasan. Bukidnon containing an area of 1,306
quare meter and there is no listed survey claimant of the same. The
cadastral survey of the subject lot was conducted on May 22, 1989 and wa
approved on December 6,1990;
2. That on July 5, 200..f, Appellant Leoncia Tanquion applied for a free Patent
Application No. 101322-12H, covering Lot o . ..f93, Cad 982-0 and was
protested on November 26, 200..f by Appellee Mercedita Abao:
..f. That the area in dispute is declared for taxation in the name of Appellant
Leoncia Tanquion in 197..f, under T.D. 0.08187 ( ew) up to 2016 under lD.
o. 02-02-1810 and paid the real property tax thereon since 1980 under Tax
Receipt o. 8358 ..nS dated June 2.J, 1980, until 2016 under Tax Receipt o.
66S4·B8, dated May 5, 2016;
6. The tax declaration and tax receipt pre ented by the Appellant to thi Office
are trong evidence of ownership of the lot in dispute because it was
accompanied by her actual occupation and posse ion of the ame. (l lcirs of
Placido Miranda vs. CA. 255 SCRA 368) Having been establi hed that the
Appellant i in actual occupation and possession of the ubject lot in 1971 up
to the present, declared the same for taxation purposes in her name and paid
the corresponding real property taxe thereon since 197-1 to the present, she
should be accorded preferential right to acquire the arne. It is a policy in the
disposition of public land to give priority to the actual occupant thereof.
(Pa cual vs. Director of Land 14 SCRA 25-1)
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