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Cequena & Lirio vs Bolante

FERNANDA MENDOZA CEQUENA and RUPERTA MENDOZA LIRIO, petitioners, vs. HONORATA MENDOZA BOLANTE, respondent.

G.R. No. 137944 | 2000-04-06

D E C I S I O N


PANGANIBAN, J.:

Tax receipts and declarations are prima facie proofs of ownership or possession of the property for which such taxes have been paid. Coupled with proof of actual possession of the property, they may become the basis of a claim for ownership. By acquisitive prescription, possession in the concept of owner -- public, adverse, peaceful and uninterrupted -- may be converted to ownership. On the other hand, mere possession and occupation of land cannot ripen into ownership.

The Case

Before us is a Petition for Review on Certiorari of the March 19, 1999 Decision1 [Rollo, pp. 30-39.] of the Court of Appeals2...