Certificate of tile vs. tax declarations
The certificate of title issued is an absolute and indefeasible evidence of ownership of the property in favor of the person whose name appears therein. It is binding and conclusive upon the whole world. On the other hand, tax declarations and receipts do not by themselves conclusively prove title to the land; they are only prima facie evidence of ownership or possession. (Heirs of Leopoldo Vencilao, Sr. v. Court of Appeals, G.R. No. 123713, April 1, 1998)