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Extraordinary Prescription
Extraordinary Prescription
acquired real rights over the subject lot by virtue of acquisitive prescription through the lapse of
time.
In the present case, Concepcion’s cultivation of the whole of the subject lot and her
declaration of the same for tax purposes in 1965. It is settled that tax receipts and
declarations are prima facie proofs of ownership or possession of the property for
which such taxes have been paid. Coupled with proof of actual possession of the
property, they may become the basis of a claim for ownership.[43] These acts of
Concepcion are considered as adverse to the interest of Leopoldo. Furthermore, it
cannot be denied that the possession of the respondents and Concepcion are in the
concept of an owner, public, peaceful and uninterrupted. In addition, the
possession is patent, visible, apparent, notorious and not clandestine since 1965.
Thus, the adverse possession is reckoned from 1965 and it was only in the year
2002, when Orlando executed an affidavit of adjudication adjudicating to himself a
portion of the subject lot, that petitioners’ peaceful and adverse possession of the
subject lot was interrupted. However, extraordinary acquisitive prescription has
alreadty set in favor of the respondents, taking into account that more or less 37 years
has passed before Orlando asserted his right over the subject lot.