Back

Gaerlan-Ostonal vs. Flores

ELENA GAERLAN-OSTONAL, PETITIONER, VS. ROMEO FLORES, RANDY FLORES, HEIRS OF FLORENCIO GAERLAN, THE OFFICE OF THE MUNICIPAL ASSESSOR OF BAUANG, LA UNION, AND THE OFFICE OF THE PROVINCIAL ASSESSOR OF LA UNION, DEFENDANTS, HEIRS OF EFREN DELIM, RESPONDENTS.

G.R. No. 255538 | 2023-01-25

DECISION
KHO, JR., J.:
 
Assailed in this Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court are the Decision[2] dated October 14, 2019 and the Resolution[3] dated November 24, 2020 of the Court of Appeals (CA) in CA-G.R. CV No. 110437, which reversed and set aside the Decision[4] dated September 19, 2017 of the Regional Trial Court of Bauang, La Union, Branch 33 (RTC) in Civil Case No. 1999-BG and, accordingly, dismissed the complaint of petitioner Elena Gaerlan-Ostonal (Elena) for lack of merit.
 
The Facts

This case stemmed from a Complaint[5] for Cancellation of Tax Declaration,...