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Anicia Valdez-Tallorin Vs. Heirs of Juanito Tarona, et al.

ANICIA VALDEZ-TALLORIN, Petitioner, versus HEIRS OF JUANITO TARONA, Represented by CARLOS TARONA, ROGELIO TARONA and LOURDES TARONA, Respondents

G.R. No. 177429 | 2009-11-24

D E C I S I O N


ABAD, J.:

This case is about a court's annulment of a tax declaration in the names of three persons, two of whom had not been impleaded in the case, for the reason that the document was illegally issued to them.

The Facts and the Case

On February 9, 1998 respondents Carlos, Rogelio, and Lourdes Tarona (the Taronas) filed an action before the Regional Trial Court (RTC) of Balanga, Bataan,[1] against petitioner Anicia Valdez-Tallorin (Tallorin) for the cancellation of her and two other women's tax declaration over a parcel of land.

The Taronas alleged in their complaint that, unknown to them, in 1981, the Assessor's...