Republic of the Philippines

MUNICIPAL TRIAL COURT OF KAYAPA

Second Judicial Region
Kayapa, Province of Nueva Vizcaya

ESTATE OF CASTILLO M.
TIDANG, SR., represented by Civil Case No. 135
ATTY. CASTILLO B. TIDANG, For: RECOVERY OF
JR., Administrator, POSSESSION
Plaintiff,

-versus –

MUNICIPALITY OF KAYAPA, represented

by the SANGGUNIANG BAYAN NG
KAYAPA and ATTY. PAUL D. LIGMAYO
Defendant.
x——————————————————x

JUDICIAL AFFIDAVIT OF JOSE L. CARREON, JR.

I, JOSE L. CARREON, JR., of legal age, married, Filipino, and with

office and postal address at the Provincial Assessor’s Office,
Bayombong, Nueva Vizcaya, Philippines state under oath:

PRELIMINARY STATEMENT

The person examining the witness is ROWENA K. LAGASCA of

R. A. CORTES LAW OFFICE with office address at Rm. 307 Jose Miguel
Building, No.1 Labsan St., Baguio City, Philippines. The examination
is being held at the Office of the Provincial Assessor, Bayombong,
Nueva Vizcaya, Philippines. The Judicial Affidavit is prepared in
English, a language known to and understood by me who
voluntarily answers her questions, fully aware that I do so under oath
and may face criminal liability for false testimony and perjury.

BY WAY OF FORMAL OFFER:

The affidavit of the witness is being offered to prove that:

1. The witness JOSE L. CARREON, JR. is the current Provincial

Assessor of the Province of Nueva Vizcaya, since the year
2017.

1. Judicial Affidavit. Carreon

 2. He will testify as to the nature of his job as a Provincial
Assessor of the Province of Nueva Vizcaya.
3. He will also identify and present the history of the property
covered by Tax Declaration No. 2010-110016-0388, as per the
available records from the Provincial Assessor’s Office of
Nueva Vizcaya.
4. He will identify documents in relation to this case.
5. He will also testify on other matters relevant to this case.

QUESTIONS TO THE WITNESS:

1. QUESTION (ATTY. ROWENA K. LAGASCA): Please state your

name and other personal circumstances.
ANSWER (JOSE L. CARREON): I am Jose L. Carreon, Jr., 59 years
old, Filipino, married, and a resident of Bayombong, Nueva
Vizcaya.

2. Q: What is your profession, Sir?

A: I am at present the Provincial Assessor of the Province of
Nueva Vizcaya , ma’am.

3. Q: Since when?
A: Since the year 2017 until now.

4. Q: Sir, as a Provincial Assessor, what is the nature of your

job?
A: I am the custodian of all the documents pertaining to tax
declarations of all the properties in the Province of Nueva
Vizcaya, ma’am.

5. Q: Are you familiar with the property covered by ARP No.

2010-110016-0388?
A: Yes, ma’am. It is declared in the name of the late Castillo
M. Tidang, Sr.

6. Q: What proof do you have for this?

A: The tax declaration itself, ma’am.

Counsel: Already marked as Exhibit “A” and the name of the

declared owner as Exhibit “A-1”, your Honor.

7. Q: What is the area of this property covered by ARP No. 2010-

110016-0388, Sir?
A: From the Tax Declaration itself, ma’am, it is 1.75 hectares.

2. Judicial Affidavit. Carreon

 8. Q: Can you tell us the boundaries of the property based on
the records, Sir?
A: As per the Real Property Field Appraisal and Assessment
Sheet, ma’am, the boundaries are as follows. On the North is
Sec 10, PIN 03, 05, R.P., Pedro Galate and Arthur Platilla, on
the South-East is PIN 08, National Road, on the East is Section
21 - Castillo M. Tidang, Sr., and on the West is PIN 10, 09, a Road
and also Castillo Tidang.

9. Q: Do you have a copy of the Real Property Field Appraisal

and Assessment Sheet with you right now?
A: Yes, ma’am.

Counsel: May we pray your Honor that this document be

marked as our Exhibit “A-3” for purposes of identifying the
boundaries of the property only.

10. Q: Who is the previous declared owner of this property

covered by ARP No. 2010-110016-0388, Sir?
A: Castillo Tidang, Sr., madam, under ARP No. 2010-110016-
0260 with previous ARP No. 2005-11016-0296.

11. Q: What was the area of the property under ARP No. 2005-
11016-0296?
A: As per our records, ma’am, it is 1.75 hectares.

12. Do you have a copy of this ARP No. 2005-11016-0296?

A: Yes, ma’am.

Counsel: Already marked as Exhibit “D”, your Honor.

13. Q: Under this ARP No. 2005-11016-0296, who are the

boundary owners indicated therein?
A: As per the Real Property Field Appraisal and Assessment
Sheet, the boundaries are as follows. On the North is Sec 13,
009, 008, R.P., Pedro Galate and Arthur Platilla, on the South-
East is PIN 021, the national road, on the E is Sec 14, Castillo M.
Tidang, Sr. and on the West is PIN 011, 020, Barangay Road and
Castillo Village.

14. Q: Do you have a copy of the Real Property Field Appraisal

and Assessment Sheet of ARP No. 2005-11016-0296 with you?
A: Yes, ma’am.

3. Judicial Affidavit. Carreon

 Counsel: May we pray that this Real Property Field Appraisal
and Assessment Sheet of ARP No. 2005-11016-0296 be marked
as Exhibit “D-1”, your Honor.

15. Q: Now, who was the declared owner of the property prior
to ARP No. 2005-11016-0296?
A: Based on the records, it was declared under the name of
Brgy. Castillo Village under ARP No. 2000-11016-0275.

16. Q: Do you have a copy of this ARP No. 2000-11016-0275?

A: Yes, ma’am.

Counsel: May we pray your Honor that ARP No. 2000-11016-

0275 be marked as Exhibit “Q”. It is a common exhibit, your
Honor, marked as Exhibit “2” for the Defendant in the Pre-Trial
Order.

17. Q: Can you tell us the boundaries of the property under ARP
No. 2000-11016-0275?
A: The same with ARP No. 2005-11016-0296, ma’am, only
without the names of the owners indicated.

18. Q: Do you have the Real Property Field Appraisal and

Assessment Sheet of ARP No. 2000-11016-0275?
A: Yes, ma’am.

Counsel: May we pray your Honor that the Real Property Field
Appraisal and Assessment Sheet of ARP No. 2000-11016-0275
be marked as Exhibit “R”. Also a common exhibit, marked as
Exhibit “2-A” in the Pre-Trial Order.

19. Q: What is the area of the property under ARP No. 2000-
11016-0275?
A: 1.75 hectares, ma’am.

20. Q: Before ARP No. 2000-11016-0275, who was the declared

owner of the property?
A: It was Barangay Castillo Village under Property Record Form
with ARP No. 96-11-016-00249.

21. Q: Do you have a copy of this ARP No. 96-11-016-00249?

A: Yes, ma’am.

Counsel: May we pray your Honor that ARP No. 96-11-016-

00249 be marked as our Exhibit “S”.

4. Judicial Affidavit. Carreon

 22. Q: What is the area of the property under ARP No. 96-11-
016-00249?
A: 1. 75 hectares, ma’am.

23. Q: Can you tell us the boundaries of the property under ARP
No. 96-11-016-00249?
A: As per our record, I cannot ascertain the boundaries
because the only record available is PRF or Property Record
Form and not FAAS (Real Property Field Appraisal and
Assessment Sheet ).

24. Q: Prior to ARP No. 96-11-016-00249, who was the declared

owner of the property?
A: Based from the records, ARP No. 96-11-016-00249 was a new
tax declaration, wherein the property was declared pursuant
to Sec. 204 of Republic Act No. 7160 and under TMO or Tax
Mapping Operation. That was the annotation that was
indicated in the tax declaration.

25. Q: What is this Sec. 204 of Republic Act No. 7160, Sir?
A: Since that time, RA 7160 otherwise known as the Local
Government Code of the Philippines was already in effect,
Sec. 204 provides that a Provincial or Municipal Assessor may
declare for taxation purposes real properties for a defaulting
property owner.

26. Q: Now, based from your testimony, this property was later
on declared to Castillo Tidang, Sr. under ARP No. 2005-11016-
0296. How was this?
A: As per the records, ma’am, the property was re-declared
to Castillo Tidang, Sr. pursuant to Sec. 219 of Republic Act No.
7160 and under the 2005 General Revision Property
Assessment. It was also by virtue of the Letter of Atty. Castillo
Tidang, Jr. dated January 20, 2000, requesting for the property
to be re-declared in the name of his late father, Castillo
Tidang, Sr. This was duly annotated in ARP No. 2005-11016-
0296.

NO FURTHER QUESTIONS.

IN WITNESS WHEREOF, I have hereunto affix my signature this

___day of July, 2019 at Bayombong, Nueva Vizcaya, Philippines.

5. Judicial Affidavit. Carreon

 JOSE L. CARREON, JR.
Affiant

SUBSCRIBED AND SWORN to before me this ___day of July, 2019

at Bayombong, Nueva Vizcaya, Philippines.

Doc. No.: ___

Page No.:_____
Book No.:_____
Series of 2019

6. Judicial Affidavit. Carreon