i advice that you transfer the tax declaration to your name. the procedure is basically the same as transferring the title to your name. the city/municipal assessor of the place where the property is located will ask the deed of sale, certificate authorizing registration, proof of payment of transfer tax, etc. ito yung sabi ng korte suprema relative to tax declaration: "although tax declarations or realty tax payments of property are not conclusive evidence of ownership, nevertheless, they are good indicia of possession in the concept of owner, for no one in his right mind would be paying taxes for a property that is not in his actual or at least constructive possession. They constitute at least proof that the holder has a claim of title over the property. As is well known, the payment of taxes, coupled with actual possession of the land covered by the tax declaration, strongly supports a claim of ownership."
in your case, the problem is, your paying the RPT under the former owner's name. para wala na talagang complication i-transfer muna sa pangalan mo.





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