G.R. No. 108558 -

Ruling

WHEREFORE, [there being] no reversible error in the decision appealed from[,] the same is hereby affirmed in toto. Costs against appellants." [4] The Facts The undisputed facts of the case are summarized by the Court of Appeals as follows: "This case involves declaration of ownership filed before the Regional Trial Court of Naval, Leyte, [in] Biliran, Leyte, of an unregistered parcel of land at Antipolo, Naval, Leyte with an area of 3,267 square meters. "The plaintiffs' evidence consists of the following: "a) A tax declaration No. 3705 (Exh. A) in the name of Ignacio Montes for the year 1912. However, the land taxes thereon for the years 1944 to 1947 were paid only in 1981 (Exh. F and series). "b) Plaintiff Andrea Tabuso claims to be the owner as successor in interest (granddaughter) of one Andrea Elaba, daughter of Maria Montes and Borja Elaba, Maria Montes appears to be a sister of Ignacio Montes, in whose name the tax declaration for the property in question was issued for the year 1912 (Exh. A). "c) The property in question has been in the possession of the defendants (heirs of Esteban Abad), although the house standing thereon appears to have been constructed by Marcelo Tabuso, father of plaintiff Andrea Tabuso. "On the other hand, evidence for the defendants tends to establish the following: "a) The land in question originally owned by Maria Montes was donated to Isabel Elaba through an ancient document executed on September 24, 1923 (Exh. F). Isabel in turn sold the land to Esteban Abad on May 5, 1948 (Exh. 4). "b) The original tax declaration in the name of Ignacio Montes (Exh. A) was superseded by Tax Declaration Nos. 6422 and 1450 both in the name of Isabel Elaba (Exh. 6-D; 6-E)[;] Declaration No. 1450 for the year 1948 was superseded by Tax Declaration No. 6959 for 1960 (Exh. 6-C) in the name of Esteban Abad; and the latter was superseded in 1969 by Tax Declaration No. 1661 (Exh. 6-B) in the name of Esteban Abad. In 1974 a new tax declaration No. 19 (Exh. 6-A) was issued in the name of Esteban Abad with Nemesio Abad and his co-heirs as administrators. The last tax declaration No. 22 (Exh. 6) for 1982 was in the name of Esteban Abad. The land taxes due thereon for the years 1947 to 1982 were paid by Isabel Elaba[,] Esteban Abad and Nemesio Abad (Exhs. 7 to 7-W). "c) The land in question is tenanted by one Valentin Poblete in accordance with a lease contract executed by defendant Nemesio [Abad], one of the heirs and co-owners of the land. "On the basis of the foregoing evidence, the court dismissed the complaint and declared the defendant the lawful owners of the land in question." [5] The trial court [6] concluded that there was abundant proof of private respondents' ownership of the lot in question as against the scanty evidence offered by petitioners. And even if the latter had built a house thereon, such action was only tolerated by private respondents, who had originally allowed one Marcelo Tabuso (father of Petitioner Andrea Tabuso