Source: http://lawlibrary.chanrobles.com/index.php?option=com_content&amp;view=article&amp;id=50740:gr-176842-2008&amp;catid=1502&amp;Itemid=566
Timestamp: 2019-04-20 00:30:43+00:00

Document:
FLORA LEONCIO, FELICIA LEONCIO and CLARITA LEONCIO(In substitution of Elpidio Leoncio, now deceased), Petitioners, v. OLYMPIA DE VERA and CELSO DE VERA, Respondents.
In a Petition1 for Review on Certiorari filed before this Court on April 19, 2007, petitioners Flora Leoncio (Flora), Felicia Leoncio (Felicia) and Clarita Leoncio (Clarita) (petitioners) assail the Court of Appeals (CA) Decision2 dated August 17, 2006 and Resolution3 dated February 28, 2007.
This case flows from a Complaint for Reconveyance of Ownership with Damages filed by the petitioners against the respondents Olympia de Vera (Olympia) and Celso de Vera (Celso) (respondents) before the Regional Trial Court of Malolos, Bulacan (RTC). Flora, Felicia, and Clarita are granddaughters and daughter-in-law, respectively, of the late Emilia Lopez (Emilia). Petitioners allege that Emilia is the sole owner of a parcel of land particularly denominated as Lot 4659, Cad. 344, Bustos Cadastre, with an area of 2,007 square meters and located at Poblacion, Bustos, Bulacan (subject lot). Petitioners contend that one Lorenzo Ramos originally owned the subject lot, who gave the same to Emilia per Relinquishment and Waiver of Rights executed by his heirs. Moreover, the tax declarations from 1933 to 1948 were issued only in the name of Emilia. As such, Emilia is the sole owner of the subject lot. Petitioners also claim that they are not aware of any disposition made by Emilia in favor of any person.
On the other hand, Olympia is the niece of Emilia, being the daughter of the latter's eldest brother, Florentino. Celso is Olympia's son. Respondents allege that Emilia is not the sole owner of the subject lot, as she co-owned it with her other siblings, Macaria Lopez (Macaria) and Pascual Lopez (Pascual). Olympia bought Macaria's 2/5 share of the subject lot sometime in 1970. Pascual's 1/5 share of the subject lot was bought by the Spouses Raymundo which, in turn, Olympia bought in 1986. Respondents aver that the tax declaration for the year 1948 in the name of Emilia was subsequently canceled by Tax Declaration No. 5482 issued in the names of Emilia (2/5 share), Macaria (2/5 share) and Pascual (1/5 share). After Pascual sold his 1/5 share to the Spouses Raymundo in 1955, numerous tax declarations were issued in favor of Emilia, Macaria and Spouses Raymundo. Respondents offered in evidence these tax declarations together with the deeds of sale executed by Macaria and Spouses Raymundo in favor of Olympia. After the sale, Olympia paid the real property taxes appurtenant to her 3/5 share of the subject lot and occupied the same.
Aggrieved, petitioners appealed to the CA, which affirmed the RTC ruling with modification by deleting the award of damages, attorney's fees and litigation expenses made by the RTC in favor of the respondents. In addition to the findings of the RTC, the CA also noted that the document denominated as Relinquishment and Waiver of Rights and allegedly executed by the heirs of Lorenzo Ramos attesting to petitioners' claim that Emilia solely owned the subject lot, was not offered in evidence. Petitioners filed a Motion for Reconsideration but the same was denied through CA Resolution dated February 28, 2007.
4. In failing to uphold petitioners' ownership of the subject lot and in failing to award them damages.
While it is true that tax declarations or realty tax payments of property are not conclusive evidence of ownership, nevertheless, they are good indicia of possession in the concept of an owner, for no one in his right mind would be paying taxes for a property that is not in his actual or constructive possession. They constitute at least proof that the holder has a claim of title over the property.7 As such, this Court agrees with the CA ruling that petitioners failed to overcome the burden of proving their main contention that Emilia solely owned the subject lot.
Time and again, this Court held that findings of fact of the CA, affirming those of the trial court, are generally final and conclusive on this Court.8 While this Court has recognized several exceptions9 to this rule, none of these exceptions finds application in this case. Ergo, we find no cogent reason or reversible error to disturb the common findings of the RTC and the CA as these are amply supported by the law and evidence on record.
WHEREFORE, the instant Petition is DENIED for lack of merit. The assailed Court of Appeals Decision dated August 17, 2006 and Resolution dated February 28, 2007 are hereby AFFIRMED. Costs against the petitioners.
4 RTC Decision; id. at 89-104.
5 Elenita S. Binay, in her capacity as Mayor of the City of Makati, Mario Rodriguez and Priscilla Ferrolino v. Emerita OdeÃ±a, G.R. No. 163683, June 8, 2007, citing Velayo-Fong, v. Velayo, 510 SCRA 320, 329-330 (2006) (emphasis supplied).
6 Basmayor v. Atencio, G.R. No. 160573, October 19, 2005, 473 SCRA 382, 389 citing Omandam v. Court of Appeals, G.R. No. 128750, January 18, 2001, 349 SCRA 483, 488.
7 Buenaventura v. Republic, G.R. No. 166865, March 2, 2007, 517 SCRA 271, 289.
8 Solidbank Corporation/Metropolitan Bank and Trust Company v. Spouses Peter and Susan Tan, G.R. No. 167346, April 2, 2007, citing Bordalba v. Court of Appeals, 425 Phil. 407 (2002).
9 The exceptions are: (1) when the findings are grounded entirely on speculation, surmises, or conjectures; (2) when the inference made is manifestly mistaken, absurd, or impossible; (3) when there is grave abuse of discretion; (4) when the judgment is based on a misapprehension of facts; (5) when the findings of facts are conflicting; (6) when in making its findings, the CA went beyond the issues of the case, or its findings are contrary to the admissions of both the appellant and the appellee; (7) when the findings are contrary to the trial court; (8) when the findings are conclusions without citation of specific evidence on which they are based; (9) when the facts set forth in the petition as well as in the petitioner's main and reply briefs are not disputed by the respondent; (10) when the findings of fact are premised on the supposed absence of evidence and contradicted by the evidence on record; and (11) when the CA manifestly overlooked certain relevant facts not disputed by the parties, which, if properly considered, will justify a different conclusion.

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