Professional Documents
Culture Documents
CA
G.R. No. 139592 October 5, 2000
FACTS:
Five parcels of land in Brgy. Punta, Jala-Jala, Rizal were acquired by private
respondent (Green City Estate & Development Court) by purchase. Petitioner
DAR issued a Notice of Coverage of the 5 parcels of land under compulsory
acquisition pursuant to Section 7, Chapter II of RA 6657 or the Comprehensive
Agrarian Reform Law as a tax declaration classified said land as agricultural.
Private respondent filed an application for exemption of the land from agrarian
reform, pursuant to DAR AO No. 6, which provides the guidelines for
exemption from the Comprehensive Agrarian Reform Program (CARP), and DOJ
Opinion No. 44 series of 1990, which authorizes the DAR to approve conversion
of agricultural lands covered by RA 6657 to non-agricultural uses.
DAR Secretary issued an order denying the application for exemption. Private
respondent appealed to the CA, wherein the CA created a commission to
conduct an ocular inspection and survey of the subject parcels of land. To
verify the report of the commission, DAR constituted its own team to inspect
and report on the property in question.
Verification report of the DAR objected to the report of the commission mainly
due to the lack of specific boundaries delineating the surveyed areas. CA
issued its Decision reversing the assailed DAR orders.
ISSUE:
Whether the subject parcels of land should be exempt from the Comprehensive
Agrarian Reform Program (CARP).
RULING:
Yes, the subject parcels of land were held to be exempted from the CARP as the
Court agreed with the CA in that the land use map is the more appropriate
document to consider. Petitioner’s contention could not be sustained as there
is no law or jurisprudence that holds that the land classification embodied in
the tax declarations is conclusive and final nor would proscribe any further
inquiry.
Tax declarations are not the sole basis of the classification of a land. DAR AO
No. 6 lists other documents that must be submitted when applying for
exemption from CARP.
In Halili vs CA, it was also held that the classification made by the Land
Regulatory Board of the land in question outweighed the classification stated in
the tax declaration. CA was constrained to resort to an ocular inspection
through the commission it created considering that the opinion of petitioner
DAR conflicted with the land use map submitted in evidence by private
respondent.