Title
Land Bank of the Philippines vs. De Jesus-Macaraeg
Case
G.R. No. 244213
Decision Date
Sep 14, 2021
Landowner Milagros contested DAR's valuation of her 7.1838-hectare CARP-covered land. SC fixed just compensation at P777,880.40, adjusted AGP and SP, and imposed legal interest at 12% (2003-2013) and 6% (2013 onwards).

Case Summary (G.R. No. 244213)

Procedural History — Administrative and Deposit Actions

In 2002, 7.1838 hectares of the subject land were placed under CARP. DAR and Land Bank initially valued the property at P65,756.61 per hectare (total P472,382.33) under DAR AO5; Land Bank offered that amount and deposited it in Milagros’s name when she rejected the offer. The DAR Adjudication Board (DARAB) later valued the property at P1,280,099.20 (DARAB Resolution, Feb. 19, 2003). Land Bank’s motion for reconsideration before DARAB was denied.

RTC‑SAC Proceedings and First Trial

Land Bank elevated the matter to the Regional Trial Court, Branch 15, Davao City, sitting as Special Agrarian Court (RTC‑SAC) via Civil Case No. 29,824‑2003. Land Bank failed to appear at the scheduled presentation of its evidence. Milagros presented an appraisal valuing the property at P3,055,000.00 (Asian Appraisal Corp.) and testimony from Ramon Macaraeg (her husband), who claimed a pineapple production average of 46,666 kilos per hectare and an average price of P15.00 per kilo based on agricultural statistics.

Interim Developments and RTC‑SAC Decision (2005)

On March 3, 2003 Milagros withdrew the initial deposit by Land Bank. By Decision dated February 21, 2005, RTC‑SAC fixed just compensation at P20.00 per square meter and awarded attorney’s fees of P100,000.00; Land Bank’s motion for reconsideration was denied (Order May 9, 2005). The Court of Appeals remanded for proper computation and deleted attorney’s fees (CA Decision October 25, 2011).

Reopened Proceedings and Land Bank’s Recomputation

On remand, Land Bank submitted a recomputed valuation using Bureau of Agricultural Statistics (BAS) data: AGP adjusted to 8,901.28 kilos of pineapple per hectare and SP at P7.96/kilo, arriving at a total valuation of P777,880.40. The RTC‑SAC, however, in a subsequent Decision (Aug. 26, 2014) set AGP at 46,666 kilos/ha (adopting DARAB’s figure), set SP at P5.00/kilo in its discretion, pegged MV at P50.00/sq.m. based on zonal valuation, and computed just compensation of P2,765,727.08 with 12% interest per annum until fully paid. Land Bank’s motion for reconsideration was denied (Order Apr. 10, 2015).

Court of Appeals Disposition (2018)

The Court of Appeals reversed the RTC‑SAC in part. It held that the RTC‑SAC’s SP of P5.00/kilo was arbitrary and reduced it to P2.50/kilo (based on Land Bank’s initial offer). The Court of Appeals adjusted MV to P20,012.96 per hectare (applying DAR AO5 guidance that assessed value, not zonal, should be used), but affirmed the AGP of 46,666 kilos/ha because Land Bank’s BAS figure (8,901.28) was considered far lower than DARAB’s figure. The Court of Appeals fixed just compensation at P1,271,523.91 (less initial deposit) and awarded legal interest at 6% per annum in accordance with Nacar v. Gallery Frames. Land Bank’s motion for reconsideration before the Court of Appeals was denied.

Present Petition and Issues Raised

Land Bank petitioned to reduce the Court of Appeals’ just compensation, principally contesting the use of 46,666 kilos/ha as AGP (attributing it to the unverified, self‑serving submission of Milagros’s husband) and insisting that DAR AO5 requires AGP to correspond to the latest 12‑month gross production immediately preceding field investigation (here, BAS data reflecting 8,901.28 kilos/ha). Land Bank reasserted its recomputed valuation of P777,880.40 using AGP 8,901.28 and SP P7.96. Land Bank also opposed the award of 6% interest on the balance, contending that its timely deposit of its initial valuation constituted prompt payment of just compensation (citing Land Bank v. Alcantara and Land Bank v. Celada). Milagros defended a higher valuation reference (P210,000/ha based on a compromise agreement in another civil case) and supported the award of 6% interest given the prolonged delay.

Standard of Review and Scope of Supreme Court Review

Under Rule 45, the Supreme Court generally confines review to questions of law and will not re‑examine factual findings, except where findings are based on misapprehension of facts or where lower tribunals’ factual findings conflict. Because the Court of Appeals’ valuation conflicted cogently with the RTC‑SAC’s valuation, the Court exercised its discretion to review factual findings pertinent to valuation.

Governing Valuation Formula under DAR AO5 and Applicable Factors

The RTC‑SAC has original and exclusive jurisdiction to determine just compensation under RA 6657, and must consider factors enumerated in Section 17 of RA 6657. DAR AO5 operationalizes those factors into a default formula: LV = (CNI x 0.6) + (CS x 0.3) + (MV x 0.1). Where Comparable Sales (CS) data are absent, the formula adjusts to LV = (CNI x 0.9) + (MV x 0.1). CNI is computed per DAR AO5 as: CNI = [(AGP x SP) - CO] / 0.12, with an assumed Net Income Rate (NIR) used when CO cannot be ascertained; DAR AO5 allows an assumed NIR of 20% for many crops (thus operationally CNI = AGP x SP x 0.20 / 0.12 when CO is not verified).

Determination of AGP and SP by the Supreme Court

The Supreme Court found the 46,666 kilos/ha AGP unreliable and unverified because it derived from the position paper of Milagros’s husband (a plainly interested witness), not from independent BAS data. The Court accepted Land Bank’s BAS‑sourced AGP of 8,901.28 kilos/ha as corresponding to the DAR AO5 definition (latest available 12‑month gross production preceding the field investigation). Regarding SP, although the Court of Appeals reduced RTC‑SAC’s P5.00/kilo to P2.50/kilo based on Land Bank’s initial offer, the Supreme Court noted that Land Bank later consistently adopted P7.96/kilo (BAS data) in its recomputation and was bound by that admission. Consequently, the Court applied SP = P7.96/kilo.

Recalculation of Capitalized Net Income (CNI) and Land Valuation (LV)

Applying DAR AO5 with AGP = 8,901.28 kilos/ha and SP = P7.96/kilo, and using the assumed NIR of 20% and capitalization rate 0.12, the Court computed CNI per hectare


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