Case Digest (G.R. No. 255538)
Facts:
Elena Gaerlan-Ostonal v. Romeo Flores, Randy Flores, Heirs of Florencio Gaerlan, Office of the Municipal Assessor of Bauang, La Union, Office of the Provincial Assessor of La Union, Heirs of Efren Delim, G.R. No. 255538, January 25, 2023, Supreme Court Second Division, Kho, Jr., J., writing for the Court. Petitioner Elena Gaerlan-Ostonal (Elena) filed a Complaint for Cancellation of Tax Declaration, Declaration of Nullity of Extra-Judicial Settlement of Estate (EJS), Quieting of Title, Temporary Restraining Order and Injunction, and Damages against respondents including Romeo Flores, Randy Flores, the Heirs of Florencio Gaerlan, the Heirs of Efren Delim (collectively, defendants), and the municipal and provincial assessor offices of La Union. Elena alleged she is a legitimate child and heir of the late Emiliano (also referred to as Chan Jut Co) and Gorgonia Gapuz, and that a parcel of land (subject land) originally given to Gorgonia was declared under Emiliano’s name in successive tax declarations and later, by an EJS dated March 29, 1983, was adjudicated among certain defendants without her knowledge.Elena offered documentary evidence to prove filial relationship and marriage of Emiliano and Gorgonia: a joint affidavit by the purported wedding sponsors, a parish certification that the original marriage record could not be located, civil registrar certifications showing the births of Elena and siblings listing Emiliano and Gorgonia as parents, a death entry for Emiliano showing he was married, and parish death certificates indicating Emiliano was married to Gorgonia. She sought nullification of the EJS and cancellation of subsequent tax declarations (TD Nos. 2009-07-0002-01001 for Romeo, 01002 for Efren, and 01003 for Florencio) that had been issued after the EJS.
The Heirs of Efren defended that Emiliano’s legitimate wife was Esperanza Flores, that the subject land formed part of Emiliano and Esperanza’s conjugal property, and that they (through Efren) openly possessed and paid taxes on the property for decades; they also alleged Elena resided in Guam for long periods and never contested registration. Romeo, Randy, and the Heirs of Florencio were declared in default for failing to answer. The Regional Trial Court (RTC), Branch 33, Bauang, La Union, rendered a Decision on September 19, 2017 declaring the EJS void ab initio, ordering cancellation of the challenged tax declarations, and awarding Elena moral and attorney’s fees and costs.
Only the Heirs of Efren appealed to the Court of Appeals (CA). In a Decision dated October 14, 2019 (and a subsequent Resolution denying reconsideration on November 24, 2020), the CA reversed and set aside the RTC ruling and dismissed Elena’s complaint for lack of merit. The CA characterized Elena’s complaint as essentially an action for settlement of estate/determination of heirs (a matter for special proceedings) and found Elena failed to prove the marriage between Emiliano and Gorgonia, deeming certain affidavits hearsay...(Pro-only)
Issues:
- Did the Court of Appeals correctly reverse the Regional Trial Court’s decision and dismiss Elena’s complaint?
- Did petitioner Elena prove by a preponderance of evidence that she is a compulsory heir of Emiliano and thus entitled to the nullification of the EJS and cancellation of the tax declarations clouding her title (i.e., does she satisfy the requi...(Pro-only)
Ruling:
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Ratio:
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Doctrine:
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