Property Law Jurisprudence Case Summaries

Vocabulary style flashcards covering landmark Philippine Supreme Court cases regarding real vs. personal property, taxation of improvements/machinery, and public dominion properties.

Leung Yee v Strong Machinery Co., G.R. No. L-11658, Feb. 15, 1918, 37 Phil 644

A building is immovable property, so a chattel mortgage over it has no effect, and when it is sold twice, Art. 1473 favors the first possessor in good faith.

Provincial Assessor of Marinduque v CA, Marcopper, G.R. No. 10532, April 24, 2009

Machinery is real property for tax purposes when it is installed by the owner and is essential and principal to the industry on the land (Art. 415[5]).

Capitol Wireless v Batangas, G.R. No. 180110, May 30, 2016

Submarine cable lines are real property subject to real property tax.

Prudential Bank v Panis, G.R. No. L-50008, Aug. 31, 1987, 153 SCRA 390

Parties to a mortgage may treat real property as personal, and they are estopped from denying that characterization, though third parties are not bound.

Davao Sawmill v Castillo, G.R. No. L-40411, Aug. 7, 1935, 61 Phil 709

Machinery installed by a mere tenant or non-owner of the land is not immobilized and remains personal property.

Navarro v Pineda, G.R. No. L-18456, Nov. 30, 1963

A house built on rented land is treated as personal property when the parties so agreed, and they are estopped from denying it.

MERALCO v City Assessor, Treasurer of Lucena, G.R. No. 166102, Aug. 5, 2015

Electric posts and transmission lines can qualify as taxable machinery and real property under the Local Government Code's definition, regardless of Civil Code immobilization.

Manila Electric Co. v CBAA Batangas, G.R. No. L-47943, May 31, 1982, 114 SCRA 273

Oil storage tanks are real property and taxable as improvements, even without being attached to the soil, since they are installed to remain in place.

MERALCO Securities Industrial Corp. v CBAA, BAA Laguna, G.R. No. L-46245, May 31, 1982, 114 SCRA

An underground oil pipeline is an improvement on land and is real property subject to real property tax.

Provincial Assessor of Agusan del Sur v Filipinas Palm Oil Plantation, G.R. No. 183416, Oct. 05, 2016, 796 Phil 547

Private roads built within a plantation are taxable improvements, while road equipment is taxable only if it qualifies as machinery.

Salas v Jarencio, G.R. No. L-29788, Aug. 30, 1972

Property of local governments is either for public use or patrimonial, and only the patrimonial kind may be alienated.

RP v Tri-Plus Corp., G.R. No. 15000, Sept. 26, 2006, 503 SCRA 91

Public land stays inalienable until the Executive positively declares it alienable and disposable, and a local reclassification or mere certification is not enough.

RP v Heirs of Ignacio Daquer, G.R. No. 193657, Sept. 4, 2018

Unclassified public land is presumed inalienable, so possession of it cannot ripen into ownership without a positive government declaration.

Federation of Coron, Busuanga, Palawan Farmers Association (FCBFAI) v secretary DENR, G.R. No. 247866, Sept. 15, 2020

Forest land stays forest land by official classification regardless of its actual condition, and it cannot be acquired by occupation.

RP v Paranaque, G.R. No. 191109, July 18, 2012, 677 SCRA 246

Reclaimed foreshore and submerged lands belong to the State and remain public until declared alienable and disposable by law.

Hilario v City of Manila, G.R. No. L-19570, April 27, 1967

River beds and banks are public domain and cannot be acquired by prescription.

Fernando Jr. v Acuna, G.R. No. 151030, Sept 14, 2011

A creek is property of public dominion, an 'others of similar character' under Art. 420, and is not subject to private appropriation or registration.