Tax Declaration, Transfer Certificate of Title, Real Action, Jurisdiction

Action for cancellation of Transfer Certificate of Title is a real action and jurisdiction depends upon assessed value. (GR No. 180321, March 20, 2013)
In no uncertain terms, the Court has already held that a complaint must allege the assessed value of the real property subject of the complaint or the interest thereon to determine which court has jurisdiction over the action. In the case at bar, the only basis of valuation of the subject property is the value alleged in the complaint that the lot was sold by Lorna to petitioner in the amount of P4,000.00. No tax declaration was even presented that would show the valuation of the subject property. In fact, in one of the hearings, respondents' counsel informed the court that they will present the tax declaration of the property in the next hearing since they have not yet obtained a copy from the Provincial Assessor's Office. However, they did not present such copy.


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