Republic of the Philippines

Supreme Court
Manila

FIRST DIVISION

LAND BANK OF THE G.R. No. 170685

PHILIPPINES,
Petitioner, Present:

CORONA, C. J., Chairperson,

CARPIO MORALES,
- versus - VELASCO, JR.,
DEL CASTILLO, and
PEREZ, JJ.

ENRIQUE LIVIOCO, Promulgated:

Respondent. September 22, 2010
x--------------------------------------------------------x

DECISION

DEL CASTILLO, J.

When the evidence received by the trial court are irrelevant to the issue of just
compensation and in total disregard of the requirements provided under Section 17 of the
Comprehensive Agrarian Reform Law, the Court is left with no evidence on record that
could aid in the proper resolution of the case. While remand is frowned upon for obviating
the speedy dispensation of justice, it becomes necessary to ensure compliance with the law
and to give everyone the landowner, the farmers, and the State their due.

This is a Petition for Review under Rule 45, assailing the August 30, 2005 Decision[1] of
the Court of Appeals (CA), as well as its December 5, 2005 Resolution[2] in CA-GR SP
No. 83138. The dispositive portion of the assailed Decision reads as follows:
 WHEREFORE, premises considered, the petition is DENIED. The Decision dated
January 29, 2004 and the Order dated March 16, 2004 of the RTC, Branch 56, Angeles
City in Civil Case No. 10405 are hereby AFFIRMED.[3]

Factual Antecedents

Petitioner Land Bank of the Philippines (LBP) is the government financial

institution[4] established to aid in the implementation of the Comprehensive Agrarian
Reform Program (CARP) as well as to act as financial intermediary of the Agrarian Reform
Fund.[5]

Respondent Enrique Livioco (Livioco) was the owner of 30.6329 hectares of

sugarland[6] located in Dapdap, Mabalacat, Pampanga. Sometime between 1987 and
1988,[7] Livioco offered his sugarland to the Department of Agrarian Reform (DAR) for
acquisition under the CARP at P30.00 per square meter, for a total of P9,189,870.00. The
voluntary-offer-to-sell (VOS) form[8] he submitted to the DAR indicated that his property
is adjacent to residential subdivisions and to an international paper mill.[9]

The DAR referred Liviocos offer to the LBP for valuation.[10] Following Section 17 of
Republic Act (RA) No. 6657 and DAR Administrative Order No. 17, series of 1989,[11] as
amended by Administrative Order No. 3, series of 1991,[12] the LBP set the price at P3.21
per square meter or a total of P827,943.48 for 26 hectares.[13] Livioco was then promptly
informed of the valuation[14]and that the cash portion of the claim proceeds have been kept
in trust pending [his] submission of the [ownership documentary] requirements.[15] It
appears however that Livioco did not act upon the notice given to him by both government
agencies. On September 20, 1991, LBP issued a certification to the Register of Deeds of
Pampanga that it has earmarked the amount of P827,943.48 as compensation for Liviocos
26 hectares.[16]

It was only two years later[17] that Livioco requested for a reevaluation of the compensation
on the ground that its value had already appreciated from the time it was first offered for
sale.[18] The request was denied by Regional Director Antonio Nuesa on the ground that
there was already a perfected sale.[19]
The DAR proceeded to take possession of Liviocos property. In 1994, the DAR awarded
Certificates of Land Ownership Award (CLOAs) covering Liviocos property to 26
qualified farmer-beneficiaries.[20]

Livioco filed separate complaints to cancel the CLOAs and to recover his property but the
same proved futile. The first case he filed in 1995 was for quieting of title, recovery of
possession and damages against the DAR, LBP, Register of Deeds, and the farmer-
beneficiaries.[21] In its final and executory Decision,[22] the CA sustained the validity of the
CLOAs.[23] The relevant portions of the Decision read:

What matters most is the fact that the requirements for Compulsory Acquisition of private
lands, especially the indispensable ones, to wit: (1) valuation of the subject property by the
proper government agency which is the LBP; (2) DARs Notice of Land Valuation to
petitioner and; (3) most importantly, the deposit of the amount of land valuation in the
name of petitioner after he rejected the said amount, were substantially complied with in
the instant case.

Considering therefore that there was material and substantial compliance with the
requirements for the Compulsory Acquisition of the subject land, the acquisition of the
same is indubitably in order and in accordance with law.[24]

Livioco then filed in 1998 a petition for reconveyance before the DAR Regional
Office.[25] The case eventually reached the CA, which dismissed the petition on the ground
that the validity of the compulsory acquisition had already been decided with finality in the
earlier CA case, to wit:

As the disputed property was eventually acquired through Compulsory Acquisition, its
reconveyance to the petitioners was properly disallowed by the DAR. The certifications by
other government agencies that the land was identified as a resettlement area [are] of no
avail as the DAR is vested with primary jurisdiction to determine and adjudicate agrarian
reform matters and has exclusive original jurisdiction over all matters involving the
implementation of agrarian reform.

xxxx

Indeed, it is to the best interest of the public that the litigation regarding the reconveyance
of the disputed property between the same parties for the same grounds must come to an
end, the matter having [been] already fully and fairly adjudicated by the DAR, this Court
and the Supreme Court which had declined to disturb the judgment of this Court.[26]
Upon the request of DAR, LBP made two amendments to the valuation. At first, they
reduced the acquired area from 30.6329 hectares to 23.9191 hectares. Later, they increased
the acquired area to 24.2088 hectares. The remaining 6.4241 hectares of the property was
determined as not compensable because this comprised a residential area, a creek, road,
and a chapel.[27] The total value for 24.2088 hectares was P770,904.54. Livioco was
informed on August 8, 2001 that the payment was already deposited in cash and agrarian
reform bonds and may be withdrawn upon submission of the documentary
requirements.[28]
Unable to recover his property but unwilling to accept what he believes was an
outrageously low valuation of his property, Livioco finally filed a petition for judicial
determination of just compensation against DAR, LBP, and the CLOA holders before
Branch 56 of the Regional Trial Court (RTC) of Angeles City on December 18,
2001.[29] He maintained that between 1990 and 2000, the area where his property is located
has become predominantly residential hence he should be paid his propertys value as
such. To prove that his property is now residential, Livioco presented a Certification from
the Office of the Municipal Planning and Development Coordinator of the Municipality of
Mabalacat that, as per zoning ordinance, Liviocos land is located in an area where the
dominant land use is residential.[30] He also presented certifications from the Housing and
Land Use Regulatory Board,[31] the Mt. Pinatubo Commission,[32] and the National
Housing Authority[33] that his property is suitable for a resettlement area or for socialized
housing. None of these plans pushed through.

Livioco then presented evidence to prove the value of his property as of 2002. According
to his sworn valuation, his property has a market value of P700.00/square meter.[34] He also
presented the Bureau of Internal Revenue (BIR) zonal value for residential lands in
Dapdap, as ranging from P150.00 to P200.00/square meter.[35] He then presented Franklin
Olay (Olay), chief appraiser of the Rural Bank of Mabalacat, who testified[36] and
certified[37] that he valued the property at P800.00 per square meter, whether or not the
property is residential. Olay explained that he arrived at the said value by asking the buyers
of adjacent residential properties as to the prevailing selling price in the area.[38] There was
also a certification from the Pinatubo Project Management Office that Liviocos property
was valued at P300.00/square meter.[39] Livioco prayed that just compensation be
computed at P700.00/square meter.[40]
Only LBP filed its Answer[41] and participated in the trial. It justified the P3.21/square
meter valuation of the property on the ground that it was made pursuant to the guidelines
in RA 6657 and DAR Administrative Order No. 3, series of 1991. LBP objected to
respondents theory that his property should be valued as a residential land because the same
was acquired for agricultural purposes, not for its potential for conversion to other
uses.[42] LBP presented its agrarian affairs specialist who testified[43] that, due to the
increase in the acquired area, she was assigned to amend the claim of Livioco. She
computed the total value thereof at P770,904.54, using the DAR Administrative Order No.
3, series of 1991.[44] The only other witness of LBP was its lawyer, who explained the legal
basis for the DAR administrative orders and the factors for land valuation provided in
Section 17 of RA 6657.[45]

Ruling of the Regional Trial Court

Apparently aware that neither party presented relevant evidence for the proper computation
of the just compensation, the trial court issued its April 2, 2003 Order requiring the
reception of additional evidence:

A perusal of the record of this case as well as the evidence adduced by the parties shows
that the facts required for the proper computation and/or determination of just
compensation for the plaintiffs property i.e., land value of the property in accordance with
the Listasaka, capitalized net income, comparable sales and market value pursuant to the
corresponding tax declaration, are unavailable and insufficient.

WHEREFORE, for the Court to properly determine and fix the just compensation to be
accorded to [respondents] property, the reopening of this case for the purpose of the
presentation of additional evidence is hereby ordered.

Let the reception of aforesaid additional evidence be set on April 22, 2003 at 8:30 am.
x x x x[46]

Based on the records, the next hearing took place on July 10, 2003 where none of the parties
presented additional evidence, whether testimonial or documentary.[47] Nevertheless, the
trial court proceeded to rule in favor of Livioco:

WHEREFORE, premises considered, the Court hereby renders judgment in favor of the
[respondent], Enrique Livioco, and against the Department of Agrarian Reform and the
Land Bank of the Philippines with a determination that the just compensation of Liviocos
 property, consisting of 24.2088 hectares located at Mabalacat, Pampanga is worth
Php700.00 per square meter.

Defendants Department of Agrarian Reform and Land Bank of the Philippines are,
therefore, ordered to pay [respondent] the amount of Php700.00 per square meter
multiplied by 24.2088 hectares representing the entire area taken by the government from
the plaintiff.[48]

The trial court was of the opinion that Livioco was able to prove the higher valuation of his
property with a preponderance of evidence. In contrast, there was a dearth of evidence to
support LBPs P3.21 per square meter valuation of the property. Not a single documentary
evidence was presented to substantiate its valuation.

LBP sought a reconsideration[49] of the adverse decision arguing that the court should have
considered the factors appearing in Section 17. It stressed that in failing to consider the
propertys productive capacity (capitalized net income), the court placed the farmer-
beneficiaries in a very difficult position. They would not be able to pay off the just
compensation for their lands because it is valued way beyond its productive capacity. The
same was denied by the trial court.[50]
Upon respondents motion, the lower court ordered LBP on March 29, 2004 to release as
initial cash down payment the amount of P827,943.48, inclusive of legal interest accruing
from the time oftaking on September 20, 1991 (the date when LBP informed the Register
of Deeds that it has earmarked the said amount in favor of Livioco).[51]

LBP sought a reconsideration of the said order. It clarified that the just
compensation deposited by LBP in the account of respondent was only P770,904.54 for
the 24.2088 hectares. It likewise asked that the release of the deposit be subject to
respondents compliance with the release requirements of the ownership documents.[52] The
records are silent as to the courts action on the motion as well as to the execution of this
order.

Ruling of the Court of Appeals[53]

Petitioner turned to the CA to no avail. The CA affirmed the trial courts decision in
toto. First it held that factual findings of the trial courts are entitled to respect. It held that
the factors for determining just compensation, set out in Section 17 of RA 6657, were all
considered by the trial court in arriving at its decision. It stated that among the relevant
evidence considered were Liviocos sworn valuation, tax declarations, zonal value, actual
use of the property, and the socio-economic benefits contributed by the government to the
property. It likewise noted that the taking of Liviocos property coincided with the Mt.
Pinatubo eruption in 1991, which event affected its valuation.[54] Pursuant to Section
18(1)(b) of RA 6657, the CA ordered LBP to pay 30% of the purchase price in cash, while
the balance may be paid in government financial instruments negotiable at any time.[55]

A motion for reconsideration[56] was filed on September 29, 2005, which was denied in a
Resolution[57] dated December 5, 2005.

Hence, this petition.

Petitioners arguments

In this Petition before us, LBP assails the CAs assent to the valuation of Liviocos property
as a residential land. It maintains that it is not the States policy to purchase residential
land. Since the property was acquired under the CARP, it had to be valued as an
agricultural land.[58] Moreover, the assumption that Liviocos property has a residential use
is entirely speculative and baseless because none of the government plans to use it as a
residential land was carried out.[59]

LBP also assails the Decision of the trial court which valued the land as of 1997 when the
rule is that just compensation must be valued at the time of taking, which in this case was
in 1988. By considering events that transpired after 1988, the court obviously relied on
factors that were not in existence at the time of taking.[60]

LBP further argues that the trial court should have given more weight to its land
valuation because it is the authorized agency recognized by the legislature as having
expertise on the matter.[61]

LBP insists that the Claim Valuation and Processing Form that it presented before
the appellate court clearly established the area covered, the land use or crop planted, the
average price/hectare and the total value of the subject land. LBP describes this document
as clear and convincing evidence of the correctness of its valuation.[62]
LBP likewise assails the lower courts valuation on the ground that they disregarded the
factors set out in Section 17 of RA 6657 for the determination of just compensation. It
argues that the factors stated in that provision are exclusive and the courts cannot consider
factors that are not included therein.[63]

Respondents arguments

Respondent argues that by seeking a review of the just compensation, LBP is raising a
question of fact, which entails an examination of the probative value of the evidence
presented by the parties.[64] He points out that LBP is merely reiterating the arguments
already presented in its motion for reconsideration before the CA, which makes the instant
petition dilatory.[65]

Respondent then argues that, with respect to the determination of just compensation, courts
are not bound by the findings of administrative agencies such as LBP. Courts are the final
authority in this matter. LBPs valuation is only preliminary and it has the duty to prove to
the trial courts the veracity of its valuation. In the instant case, the trial court decided based
on the evidence presented but found LBPs valuation unsubstantiated.[66] He then prays for
the dismissal of the instant petition for review.[67]
Issue

Was the compensation for respondents property

determined in accordance with law?

Our Ruling

For purposes of just compensation, the fair market value of an expropriated property is
determined by its character and its price at the time of taking.[68] There are three important
concepts in this definition the character of the property, its price, and the time of actual
taking. Did the appellate court properly consider these three concepts when it affirmed the
trial courts decision? We find that it did not.

As to the character of the property

The trial and appellate courts valued respondents property as a residential land
worth P700.00 per square meter. They considered the use for the property as having
changed from agricultural in 1988 (when Livioco offered it to DAR) to residential by 2002
(allegedly due to the eruption of Mt. Pinatubo). Both courts erred in treating the land as
residential and accepting the change in the character of the property, without any proof that
authorized land conversion had taken place.
In expropriation cases (including cases involving lands for agrarian reform), the
propertys character refers to its actual use at the time of taking,[69] not its potential
uses.[70] Respondent himself admitted that his property was agricultural at the time he
offered it for sale to DAR in 1988. In his letter to the DAR in 1988, respondent manifested
that his land is agricultural and suitable for agricultural purposes, although it stood adjacent
to residential properties.[71] Moreover, it has been conclusively decided by final judgment
in the earlier cases[72] filed by respondent that his property was validly acquired under RA
6657 and validly distributed to agrarian reform beneficiaries. Since the coverage of RA
6657 only extends to agricultural lands, respondents property should be conclusively
treated as an agricultural land and valued as such.

The lower courts erred in ruling that the character or use of the property has changed
from agricultural to residential, because there is no allegation or proof that the property was
approved for conversion to other uses by DAR. It is the DAR that is mandated by law to
evaluate and to approve land use conversions[73] so as to prevent fraudulent evasions from
agrarian reform coverage. Even reclassification[74] and plans for expropriation[75] by local
government units (LGUs) will not ipso facto convert an agricultural property to residential,
industrial or commercial. Thus, in the absence of any DAR approval for the conversion of
respondents property or an actual expropriation by an LGU, it cannot be said that the
character or use of said property changed from agricultural to residential. Respondents
property remains agricultural and should be valued as such. Hence, the CA and the trial
court had no legal basis for considering the subject propertys value as residential.

Respondents evidence of the value of his land as residential property (which the lower
courts found to be preponderant) could, at most, refer to the potential use of the
property. While the potential use of an expropriated property is sometimes considered in
cases where there is a great improvement in the general vicinity of the expropriated
property,[76] it should never control the determination of just compensation (which appears
to be what the lower courts have erroneously done). The potential use of a property should
not be the principal criterion for determining just compensation for this will be contrary to
the well-settled doctrine that the fair market value of an expropriated property is
determined by its character and its price at the time of taking, not its potential uses. If at all,
the potential use of the property or its adaptability for conversion in the future is a factor,
not the ultimate in determining just compensation.[77]

The proper approach should have been to value respondents property as

an agricultural land, which value may be adjusted in light of the improvements in the
Municipality of Mabalacat. Valuing the property as a residential land (as the lower courts
have done) is not the correct approach, for reasons explained above. It would also be
contrary to the social policy of agrarian reform, which is to free the tillers of the land from
the bondage of the soil without delivering them to the new oppression of exorbitant land
valuations. Note that in lands acquired under RA 6657, it is the farmer-beneficiaries who
will ultimately pay the valuations paid to the former land owners (LBP merely advances
the payment).[78] If the farmer-beneficiaries are made to pay for lands valued as residential
lands (the valuation for which is substantially higher than the valuation for agricultural
lands), it is not unlikely that such farmers, unable to keep up with payment amortizations,
will be forced to give up their landholdings in favor of the State or be driven to sell the
property to other parties. This may just bring the State right back to the starting line where
the landless remain landless and the rich acquire more landholdings from desperate
farmers.

The CA also erroneously considered the Mt. Pinatubo eruption in 1991 as converting the
use for respondents property from agricultural to residential. We find no basis for the
appellate courts conclusion. First, as already explained, there was no conversion order from
DAR, or even an application for conversion with DAR, to justify the CAs decision to treat
the property as residential.Second, respondent himself testified that his property was not
affected by the volcanic ashfall,[79] which can only mean that its nature as an agricultural
land was not drastically affected. The Mt. Pinatubo eruption only served to make his
property attractive to government agencies as a resettlement area, but none of these
government plans panned out; hence, his property remained agricultural.Third, the
circumstance that respondents property was surrounded by residential subdivisions was
already in existence when he offered it for sale sometime between 1987 and 1988. The
VOS form that respondent accomplished described his property as being located adjacent
to residential subdivisions. It was not therefore a drastic change caused by volcanic
eruption. All together, these circumstances negate the CAs ruling that the subject property
should be treated differently because of the natural calamity.

As to the price: Applying Section 17 of RA 6657

The trial and appellate courts also erred in disregarding Section 17 of RA 6657[80] in their
determination of just compensation. Section 17 of RA 6657 provides:
Sec. 17. Determination of Just Compensation. In determining just compensation,
the cost of acquisition of the land, the current value of the like properties, its nature, actual
use and income, the sworn valuation by the owner, the tax declarations, and the
assessments made by government assessors shall be considered. The social and economic
benefits contributed by the farmers and the farmworkers and by the Government to the
property as well as the non-payment of taxes or loans secured from any government
financing institution on the said land shall be considered as additional factors to determine
its valuation.

Jurisprudence is replete with reminders to special agrarian courts to strictly adhere to the
factors set out in Section 17 of RA 6657.[81]

By issuing its April 2, 2003 Order requiring the reception of additional evidence, the trial
court revealed its awareness of the importance of adhering to Section 17 of RA 6657. It
recognized that the evidence presented by the parties were insufficient to arrive at the just
compensation and that the necessary evidence were unavailable for its consideration. For
some reason, however, the trial court proceeded to rule on the case without actually
receiving such relevant evidence. Instead, the trial court, as affirmed by the CA, ruled in
favor of respondent based on preponderance of evidence, regardless of the fact that the
evidence presented by respondent were not really relevant to the factors mentioned in
section 17 of RA 6657.

The CA ruled that the trial court took into account all the factors in Section 17 of RA
6657. We disagree. Going over the factors in Section 17, it is clear that almost all were not
properly considered and some positively ignored. For instance: (a) The cost of
acquisition was not even inquired into. It would not have been difficult to require
respondent to present evidence of the propertys price when he acquired the same. (b) As to
the nature of the property, it has already been explained that the lower courts erroneously
treated it as residential rather than agricultural. (c) Also, no heed was given to the current
value of like properties. Since respondents property is agricultural in nature, like properties
in this case would be agricultural lands, preferably also sugarcane lands, within the
municipality or adjacent municipalities. But the chief appraiser of the Rural Bank of
Mabalacat testified that he considered the value of adjacent residential properties, not like
properties as required under the law. Comparing respondents agricultural property to
residential properties is not what the law envisioned. (d) The factor of actual use and
income of the property was also ignored; what was instead considered was the propertys
potential use.

Thus, we cannot accept the valuation by the lower courts, as it is not in accordance with
Section 17 of RA 6657. It was based on respondents evidence which were irrelevant or
off-tangent to the factors laid down by Section 17.

However, we also cannot accept the valuation proffered by LBP for lack of proper
substantiation.

LBP argues that its valuation should be given more weight because it is the
recognized agency with expertise on the matter, but this same argument had been struck
down in Landbank of the Philippines v. Luciano.[82] The Court ruled that LBPs authority
is only preliminary and the landowner who disagrees with the LBPs valuation may bring
the matter to court for a judicial determination of just compensation. The RTCs, organized
as special agrarian courts, are the final adjudicators on the issue of just compensation.[83]
We have ruled in several cases that in determining just compensation, LBP must
substantiate its valuation. In Luciano, the Court held:

LAND BANKs valuation of lands covered by CARL is considered only as an initial

determination, which is not conclusive, as it is the RTC, sitting as a SAC, that should make
the final determination of just compensation, taking into consideration the factors
enumerated in Section 17 of RA 6657 and the applicable DAR regulations. Land Banks
valuation had to be substantiated during the hearing before it could be considered
sufficient in accordance with Section 17 of RA 6657 and DAR AO No. x x x[84]

It is not enough that the landowner fails to prove a higher valuation for the property; LBP
must still prove the correctness of its claims.[85] In the absence of such substantiation, the
case may have to be remanded for the reception of evidence.[86]

In the case at bar, we find that LBP did not sufficiently substantiate its
valuation. While LBP insists that it strictly followed the statutory provision and its relevant
implementing guidelines in arriving at its valuation, the Court notes the lack of evidence to
prove the veracity of LBPs claims. LBP merely submitted its computation to the court
without any evidence on record, whether documentary or testimonial, that would support
the correctness of the values or data used in such computation.

LBP presented two of its officials, but their testimonies were hardly of any use. The
first witness only testified that she prepared the documents, computed the value, and had
the same approved by her superior. The other testified that LBP follows Section 17 of RA
6657 and the relevant administrative orders in arriving at its valuations. LBP also offered
in evidence the Claims Valuation and Processing Form to show the total valuation[87] of
the property. The effort was however futile because LBP did not prove the correctness of
the values or data contained in the said Form. The computation in the Form may be
mathematically correct, but there is no way of knowing if the values or data used in the
computation are true. For this Court to accept such valuation would be jumping to a
conclusion without anything to support it.[88]
Remand of the case

Given that both parties failed to adduce evidence of the propertys value as an agricultural
land at the time of taking, it is premature for the Court to make a final decision on the
matter. The barren records of this case leave us in no position to resolve the dispute. Not
being a trier of facts, the Court cannot also receive new evidence from the parties that
would aid in the prompt resolution of this case. We are thus constrained to remand the case
to the trial court for the reception of evidence and determination of just compensation in
accordance with Section 17 of RA 6657.

Guidelines in the remand of the case

The trial court should value the property as an agricultural land.

It is reminded to adhere strictly to the doctrine that just compensation must be valued at the
time of taking. The time of taking[89] is the time when the landowner was deprived of the
use and benefit of his property, such as when title is transferred to the Republic. In the
instant case, the records are silent as to the date when title was transferred to the
Republic. However, we can take guidance from the findings contained in the final and
executory decision in CA-GR SP No. 45486, which ruled on the validity of the DAR
acquisition and is binding on both Livioco and LBP. The said Decision states that between
1993 and 1994, the Republic[,] through DAR[,] took possession of the subject portion of
[Liviocos] land and awarded the same to [agrarian reform beneficiaries] who were issued
Certificates of Land Ownership Award sometime in 1994.[90]
So as not to lose time in resolving this issue, the Court declares that
the evidence to be presented by the parties before the trial court for the valuation of the
property must be based on the values prevalent in 1994 for like agricultural lands. The
evidence must conform to Section 17 of RA 6657 and, as far as practicable, to DAR
Administrative Order No. 6, series of 1992, as amended by DAR Administrative Order
No. 11, series of 1994.[91]
Given the expertise of the DAR on the matter, due reliance on DAR Administrative Orders
is encouraged; but, as the Administrative Orders themselves recognize, there are situations
where their application is not practicable or possible. If the cited factors in the DAR
Administrative Order are absent, irrelevant, or unavailable, the trial court should exercise
judicial discretion and make its own computation of the just compensation based on the
factors set in Section 17 of RA 6657.

The trial court may impose interest on the just compensation[92] as may be warranted by
the circumstances of the case and based on prevailing jurisprudence.

The trial court is reminded that the practice of earmarking funds and opening trust accounts
has been rejected by the Court for purposes of effecting payment;[93] hence, it must not be
considered as valid payment.

In the event that the respondent had already withdrawn the amount deposited in the LBP
as required by the trial courts March 29, 2004 Order,[94] the withdrawn amount should be
deducted from the final land valuation to be paid by LBP.

In case the release required by the trial courts March 29, 2004 Order has not yet been
effected, the trial courts first order of business should be to require LBPs immediate
compliance therewith.[95]

WHEREFORE, premises considered, the petition is DENIED insofar as it seeks to have

the Land Bank of the Philippines valuation of the subject property sustained. The assailed
August 30, 2005 Decision of the Court of Appeals and its December 5, 2005 Resolution
in CA-G.R. SP No. 83138 are REVERSED and SET ASIDE for lack of factual and legal
basis. Civil Case No. 10405 is REMANDED to Branch 56 of the Regional Trial
Court[96] of Angeles City for reception of evidence on the issue of just compensation. The
trial court is directed to determine the just compensation in accordance with the guidelines
set in this Decision. The trial court is further directed to conclude the proceedings and to
submit to this Court a report on its findings and recommended conclusions within sixty
(60) days from notice of this Decision.[97]

SO ORDERED.

MARIANO C. DEL CASTILLO

Associate Justice

WE CONCUR:

RENATO C. CORONA
Chief Justice
Chairperson

CONCHITA CARPIO MORALES PRESBITERO J. VELASCO, JR.

Associate Justice Associate Justice

JOSE PORTUGAL PEREZ

Associate Justice

CERTIFICATION

Pursuant to Section 13, Article VIII of the Constitution, and the Division Chairperson's
attestation, it is hereby certified that the conclusions in the above Decision had been
reached in consultation before the case was assigned to the writer of the opinion of the
Courts Division.
 RENATO C. CORONA
Chief Justice

In lieu of Associate Justice Teresita J. Leonardo-De Castro per Special Order No. 884 dated September 1, 2010.
[1]
Rollo, pp. 57-64. Penned by Associate Justice Remedios A. Salazar-Fernando and concurred in by Associate
Justices Rosmari D. Carandang and Monina Arevalo Zenarosa.
[2]
Id. at 66.
[3]
CA Decision, p. 8; id. at 64.
[4]
Section 74, REPUBLIC ACT NO. 3844, AGRICULTURAL LAND REFORM CODE (effective August 8, 1963),
reads:
Section 74. Creation. To finance the acquisition by the Government of landed estates for division
and resale to small landholders, as well as the purchase of the landholding by the agricultural lessee from
the landowner, there is hereby established a body corporate to be known as the Land Bank of the
Philippines, hereinafter called the Bank, which shall have its principal place of business in Manila x x x
[5]
Section 64, REPUBLIC ACT NO. 6657, reads:
Sec. 64. Financial Intermediary for the CARP. The Land Bank of the Philippines shall be the
financial intermediary for the CARP, and shall insure that the social justice objectives of the CARP shall
enjoy a preference among its priorities.
[6]
Transfer Certificate of Title No. 155279-R.
[7]
Testimony of Enrique Livioco taken on October 17, 2002, p. 26.
[8]
CA rollo, p. 125.
[9]
Id.
[10]
Records, Vol. II, pp. 476-477.
[11]
Rules and Regulations Amending the Valuation of Lands Voluntarily Offered Pursuant to Executive Order No.
229 and Republic Act No. 6657 and those Compulsorily Acquired Pursuant to Republic Act No. 6657.
[12]
Rules and Regulations Amending Certain Provisions of Administrative Order No. 17 which Governs the Valuation
of Lands Voluntarily Offered Pursuant to Executive Order No. 229 and Republic Act No. 6657 and Compulsorily
Acquired Pursuant to Republic Act No. 6657.
[13]
Land Valuation Worksheet, CA rollo, pp. 158-162.
[14]
Livioco received the Notice of Land Valuation from DAR Regional Director Antonio M. Nuesa on August 8, 1991
(Id. at 129).
[15]
Livioco was informed by LBPs Land Valuation and Landowners Compensation Office on August 19, 1991 (Id. at
130).
[16]
Decision in CA-G.R. SP No. 61529, p. 3; id. at 167.
[17]
On April 4, 1993.
[18]
Decision in CA-G.R. SP No. 61529, p. 3; CA rollo, p. 167.
[19]
Exhibit 1, Defendants Formal Offer of Exhibits, p. 3.
[20]
Enrique Livioco v. Department of Agrarian Reform, CA-G.R. SP No. 45486 (Plaintiffs Formal Offer of Evidence,
p. 5). The TCT CLOA-Numbers do not appear on record. There is likewise no record showing the date when title
was transferred to the Republic.
[21]
Sps. Enrique Livioco and Beatriz M. Livioco v. Department of Agrarian Reform, CA-G.R. SP No. 61529, p. 4; id.
at 17.
[22]
Id. The relevant portions read:
The DARAB decision was affirmed by the Court of Appeals on May 12, 1998 in CA-G.R. SP No.
45486 entitled Enrique M. Livioco vs. Department of Agrarian Reform, et al.
The Court of Appeals decision was then challenged before the Supreme Court through a petition for
review on certiorari docketed as G.R. No. 133837 (Enrique Livioco vs. Department of Agrarian Reform,
et al.) The Supreme Court however denied the petition in a Resolution dated July 6, 1998 for failure of
the petitioner to sufficiently show that the Court of Appeals committed any reversible error in the
 challenged decision as to warrant the exercise by the Court of its discretionary appellate jurisdiction in
this case.
[23]
Enrique Livioco v. Department of Agrarian Reform, CA-G.R. SP No. 45486 (supra note 20 at 2-13). Penned by
Associate Justice Quirino D. Abad Santos, Jr. and concurred in by Associate Justices Ruben T. Reyes and Eloy
R. Bello, Jr.
[24]
Decision in CA-G.R. SP No. 45486, p. 12; id. at 13.
[25]
Decision in CA-G.R. SP No. 61529, p. 4; id. at 17.
[26]
Id. at 8-10; id. at 21-23. Penned by Associate Justice Portia Alio-Hormachuelos and concurred in by Associate
Justices Bienvenido L. Reyes and Amelita G. Tolentino.
[27]
Exhibit 4, Defendants Formal Offer of Exhibits, p. 7.
[28]
Exhibit 5; id. at 10.
[29]
Records, Vol. I, pp. 1-5.
[30]
Exhibit D-1, Plaintiffs Formal Offer of Evidence, p. 24.
[31]
Exhibit E; id. at 25.
[32]
Exhibit F; id. at 26.
[33]
Exhibit G; id. at 27.
[34]
Exhibit I; id. at 31.
[35]
Exhibit K-1; id. at 34.
[36]
Duplicate TSN Folder, Testimony of Franklin Olay dated October 17, 2002, pp. 34-39.
[37]
Exhibit J, Plaintiffs Formal Offer of Evidence, p. 32.
[38]
Duplicate TSN Folder, Testimony of Franklin Olay dated October 17, 2002, pp. 36-38.
[39]
Exhibit L, Plaintiffs Formal Offer of Evidence, p. 36.
[40]
Records, Vol. I, p. 4.
[41]
Id. at 51-54.
[42]
Id. at 53.
[43]
Duplicate TSN Folder, Testimony of Teresie Pineda Garcia dated November 26, 2002, pp. 2-10.
[44]
Id. at 5.
[45]
Duplicate TSN Folder, Testimony of Alfredo B. Pandico dated November 26, 2002, pp. 11-17.
[46]
Records, Vol. I, p. 127.
[47]
Duplicate TSN Folder, Proceedings of July 10, 2003, pp. 2-5.
[48]
Records, Vol. I, pp. 191-196.
[49]
Id. at 197-207.
[50]
Id. at 245-248.
[51]
Id. at 261.
[52]
Id. at 283-284.
[53]
CA rollo, pp. 317-324.
[54]
CA Decision, p. 7; id. at 323.
[55]
Id. at 7-8; rollo, pp. 63-64.
[56]
Records, Vol. II, pp. 370-385.
[57]
Id. at 398.
[58]
Petitioners Memorandum, p. 28; rollo, p. 333.
[59]
Id. at 34-37; id. at 339-342.
[60]
Id. at 32-35; id. at 337-340.
[61]
Id. at 21-22; id. at 326-327.
[62]
Id. at 23; id. at 328.
[63]
Id. at 24-28; id. at 329-333.
[64]
Respondents Memorandum, pp. 12-14; id. at 360-362.
[65]
Id. at 15-17; id. at 363-365.
[66]
Id. at 17-22; id. at 363-370.
[67]
Id. at 23; id. at 371.
[68]
Heirs of Francisco R. Tantoco, Sr. v. Court of Appeals, G.R. No. 149621, May 5, 2006, 489 SCRA 590, 613.
[69]
Id.
[70]
Curata v. Philippine Ports Authority, G.R. Nos. 154211-12, June 22, 2009, 590 SCRA 214, 318-319.
[71]
CA rollo, p. 125.
[72]
CA-G.R. SP Nos. 61529 and 45486. Both cases also involve the parties herein, Livioco and the LBP, hence the
factual and legal conclusions in these two decisions are binding on the two parties.
[73]
Section 65, REPUBLIC ACT NO. 6657, reads:
Section 65. Conversion of Lands. After the lapse of five years from its award, when the land ceases
to be economically feasible and sound for agricultural purposes, or the locality has become urbanized
and the land will have a greater economic value for residential, commercial or industrial purposes, the
DAR, upon application of the beneficiary or the landowner, with due notice to the affected parties, and
subject to existing laws, may authorize the reclassification or conversion of the land and its
disposition: Provided, That the beneficiary shall have fully paid his obligation.

Executive Order No. 129-A, series of 1987, (Reorganization Act of the Department of Agrarian Reform) is
also instructive on the matter:
Section 4. Mandate. The Department shall be responsible for implementing the Comprehensive
Agrarian Reform Program and for such purpose, it is authorized to:
xxxx
k) Approve or disapprove the conversion, restructuring or readjustment of agricultural lands into
non-agricultural uses;
xxxx
Section 5. Powers and Functions. Pursuant to the mandate of the Department, and in order to ensure
the successful implementation of the Comprehensive Agrarian Reform Program, the Department is
hereby authorized to:
xxxx
l) Have exclusive authority to approve or disapprove conversion of agricultural lands for residential,
commercial, industrial, and other land uses as may be provided for by law;
xxxx
[74]
Section 20, REPUBLIC ACT NO. 7160, THE LOCAL GOVERNMENT CODE:
Sec. 20. Reclassification of Lands. (a) A city or municipality may, through an ordinance passed by
the sanggunian after conducting public hearing for the purpose, authorize the reclassification of
agricultural lands and provide for the manner of their utilization or disposition in the following cases:
(1) when the land ceases to be economically feasible and sound for agricultural purposes as determined
by the Department of Agriculture or (2) where the land shall have substantially greater economic value
for residential, commercial, or industrial purposes, as determined by the sanggunian
concerned: Provided, That such reclassification shall be limited to the following percentage of the total
agricultural land area, at the time of the passage of the ordinance:
(1) For highly urbanized and independent component cities, fifteen percent (15%);
(2) For component cities and first to third class municipalities, ten percent (10%); and
(3) For fourth to sixth class municipalities, five percent (5%): Provided, further, That agricultural
lands distributed to agrarian reform beneficiaries pursuant to Republic Act Numbered Sixty-Six fifty-
seven (R.A. No. 6657), otherwise known as the The Comprehensive Agrarian Reform Law, shall not be
affected by the said reclassification and the conversion of such lands into other purposes shall be
governed by Section 65 of said Act.

The case of Ros v. Department of Agrarian Reform (G.R. No. 132477, August 31, 2005, 468 SCRA 471, 478-483)
explains the effect of reclassification and the necessity for conversion in this wise:
After the passage of Republic Act No. 6657, otherwise known as Comprehensive Agrarian Reform
Program, agricultural lands, though reclassified, have to go through the process of conversion,
jurisdiction over which is vested in the DAR. However, agricultural lands already reclassified before the
effectivity of Rep. Act No. 6657 are exempted from conversion.
xxxx
The requirement that agricultural lands must go through the process of conversion despite having
undergone reclassification was underscored in the case of Alarcon v. Court of Appeals, where it was held
that reclassification of land does not suffice:
In the case at bar, there is no final order of conversion. The subject landholding was merely
reclassified. Conversion is different from reclassification. Conversion is the act of changing the
current use of a piece of agricultural land into some other use as approved by the Department
of Agrarian Reform. Reclassification, on the other hand, is the act of specifying how
agricultural lands shall be utilized for non-agricultural uses such as residential, industrial,
commercial, as embodied in the land use plan, subject to the requirements and procedure for
 land use conversion. Accordingly, a mere reclassification of agricultural land does not
automatically allow a landowner to change its use and thus cause the ejectment of the tenants.
He has to undergo the process of conversion before he is permitted to use the agricultural land
for other purposes.
xxxx
The authority of the DAR to approve conversions of agricultural lands covered by Rep. Act No.
6657 to non-agricultural uses has not been pierced by the passage of the Local Government Code. The
Code explicitly provides that "nothing in this section shall be construed as repealing or modifying in any
manner the provisions of Rep. Act No. 6657." (Emphasis supplied; citations omitted)
[75]
A DAR Conversion Clearance is no longer necessary when the LGUs expropriate agricultural lands for a public
purpose (Province of Camarines Sur v. Court of Appeals, G.R. No. 103125, May 17, 1993, 222 SCRA 173, 181).
The expropriation of agricultural lands by LGUs was further clarified by DAR in its Administrative Order No. 2,
series of 2009, which reads:
17. Pursuant to Section 4 of RA 9700, an LGU may, through its Chief Executive and/or an
ordinance, exercise the power of eminent domain on agricultural lands for public use, purpose or welfare
of the poor and the landless, upon payment of just compensation to agrarian reform beneficiaries (ARBs)
on these lands, pursuant to the provisions of the Constitution and pertinent laws. The power of eminent
domain may not be exercised unless a valid and definite offer has been previously made to the ARBs,
and such offer was not accepted. In cases where the land sought to be acquired has been issued with a
Notice of Coverage or is already subject to voluntary offer to sell (with letter-offer submitted to the
DAR) the concerned LGU shall suspend the exercise of its power of eminent domain until after the LAD
process has been completed and the title to the property has been transferred to ARBs.
[76]
National Power Corporation v. Manubay Agro-Industrial Development Corporation, 480 Phil. 470, 480 (2004).
[77]
Curata v. Philipppine Ports Authority, supra note 70 at 319.
[78]
Section 26, REPUBLIC ACT NO. 6657 reads:
Sec. 26. Payment by Beneficiaries. Lands awarded pursuant to this Act shall be paid for by the
beneficiaries to the LBP in 30 annual amortizations at 6 percent interest per annum. The payments for
the first three years after the award may be at reduced amounts as established by the PARC x x x
The LBP shall have a lien by way of mortgage on the land awarded to the beneficiary; and this
mortgage may be foreclosed by the LBP for non-payment of an aggregate of three annual amortizations.
The LBP shall advise the DAR of such proceedings and the latter shall subsequently award the forfeited
landholding to other qualified beneficiaries. A beneficiary whose land, as provided herein, has been
foreclosed shall thereafter be permanently disqualified from becoming a beneficiary under this Act.
[79]
Duplicate TSN folder, Testimony of Enrique Livioco dated October 17, 2002, pp. 28-30.
[80]
While this case was pending, a supervening event occurred with the advent of RA 9700, the Comprehensive
Agrarian Reform Program Extension with Reforms (CARPER). In this new law which became effective on July
1, 2009, Congress saw fit to declare that all previously acquired lands wherein valuation is subject to challenge
by landowners shall be computed and finally resolved pursuant to Section 17 of RA 6657, as amended. In turn,
Section 17 of RA 6657 was amended to read as follows:
In determining just compensation, the cost of acquisition of the land, the value of the standing crop,
the current value of like properties, its nature, actual use and income, the sworn valuation by the
owner, the tax declarations, the assessment made by government assessors, and seventy
(70%) percent of the zonal valuation of the BIR, translated into a basic formula by the DAR shall
be considered, subject to the final decision of the proper court. The social and economic benefits
contributed by the farmers and the farmworkers and by the Government to the property as well as
the nonpayment of taxes or loans secured from any government financing institution on the said
land shall be considered as additional factors to determine its valuation. (Emphasized portions show
the amendments.)
Pursuant to this authority, the DAR issued Administrative Order No. 2, series of 2009, which provided in D(2) thereof
that all previously acquired lands wherein valuation is subject to challenge by landowner shall be completed and
finally resolved pursuant to Section 17 of RA 6657, as amended. In its transitory provisions in Chapter VI,
however, the administrative order makes an exception to the application of the amended Section 17. It states: x x
x with respect to land valuation, all claim folders received by LBP prior to July 1, 2009 shall be valued in
accordance with Section 17 of RA 6657 prior to its amendment by RA No. 9700.
Thus, the amended Section 17 has no retroactive effect insofar as the claim folders already received by LBP prior to
the effectivity of RA 9700 are concerned. The prospective application of the amended provision is proper in order
to avoid possibly prejudicing vested rights of parties.
In the case at bar, the claim folder was first forwarded by DAR to the LBP in 1990 and the amended claim folder must
have been received by LBP before August 2001 (the date when they notified Livioco of the amended
valuation). Since both dates of receipt occurred prior to July 1, 2009, it is Section 17 of RA 6657 that should
control the challenged valuation.
[81]
Landbank of the Philippines v. Rufino, G.R. Nos. 175644 and 175702, October 2, 2009, 602 SCRA 399, 406-
412; Landbank of the Philippines v. Heirs of Eleuterio Cruz, G.R. No. 175175, September 29, 2008, 567 SCRA
31, 39-41; Landbank of the Philippines v. Dizon, G.R. No. 160394, November 27, 2009, 606 SCRA 66, 76-
78; Lee v. Landbank of the Philippines, G.R. No. 170422, March 7, 2008, 548 SCRA 52, 59; Landbank of the
Philippines v. Lim, G.R. No. 171941, August 2, 2007, 529 SCRA 129, 134; Allied Banking Corporation v.
Landbank of the Philippines, G.R. No. 175422, March 13, 2009, 581 SCRA 301, 311-312.
[82]
G.R. No. 165428, November 25, 2009, 605 SCRA 426, 439.
[83]
Heirs of Francisco R. Tantoco, Sr. v. Court of Appeals, supra note 68 at 611.
[84]
Landbank of the Philippines v. Luciano, supra note 82.
[85]
Landbank of the Philippines v. Dizon, supra note 81; Landbank of the Philippines v. Luciano, supra note 82; Allied
Banking Corporation v. Landbank of the Philippines, supra note 81 at 319.
[86]
Landbank of the Philippines v. Dizon, supra note 81 at 80; Landbank of the Philippines v. Luciano, supra note 82
at 439-440; Allied Banking Corporation v. Landbank of the Philippines, supra note 81 at 319.
[87]
Defendant Land Bank of the Philippines Formal Offer of Exhibits, pp. 1 and 6-8.
[88]
Landbank of the Philippines v. Luciano, supra note 82; Allied Banking Corporation v. Landbank of the
Philippines, supra note 81 at 319.
[89]
Eusebio v. Luis, G.R. No. 162474, October 13, 2009, 603 SCRA 576, 586-587, citing Ansaldo v. Tantuico,
Jr. (G.R. No. 50147, August 3, 1990, 188 SCRA 300):
The reason for the rule, as pointed out in Republic v. Lara is that
... where property is taken ahead of the filing of the condemnation proceedings, the value thereof
may be enhanced by the public purpose for which it is taken; the entry by the plaintiff upon the property
may have depreciated its value thereby; or, there may have been a natural increase in the value of the
property from the time the complaint is filed, due to general economic conditions. The owner of private
property should be compensated only for what he actually loses; it is not intended that his compensation
shall extend beyond his loss or injury. And what he loses is only the actual value of his property at the
time it is taken. This is the only way that compensation to be paid can be truly just, i.e., just not only to
the individual whose property is taken, but to the public, which is to pay for it.

Although there are agrarian cases which hold that just compensation should be valued at the time of payment, (Office
of the President v. Court of Appeals, 413 Phil. 711, 716 (2001); Landbank of the Philippines v. Estanislao, G.R.
No. 166777, July 10, 2007, 527 SCRA 181, 187; Landbank of the Philippines v. JL Jocson and Sons, G.R. No.
180803, October 23, 2009, 604 SCRA 373, 380-381) these decisions are not applicable in the case at bar. Said
cases involved the issue of choosing between an earlier law (Presidential Decree No. 27, by which the property
was acquired) and a later law (RA 6657, which was enacted while the issue of just compensation in these cases
was still pending). The Court ruled that the seizure of the properties covered by PD No. 27 did not occur upon
the effectivity of PD 27 but upon the actual payment of just compensation. Since the prevailing law at the time of
payment was already RA 6657, the landowners have the right to be compensated under the new law. As aptly
summarized in Landbank of the Philippines v. Natividad (G.R. No. 127198, May 16, 2005, 458 SCRA 441, 451-
452):
Land Banks contention that the property was acquired for purposes of agrarian reform on October
21, 1972, the time of the effectivity of PD 27, ergo just compensation should be based on the value of
the property as of that time and not at the time of possession in 1993, is likewise erroneous. In Office of
the President, Malacaang, Manila v. Court of Appeals, we ruled that the seizure of the landholding did
not take place on the date of effectivity of PD 27 but would take effect on the payment of just
compensation.
Under the factual circumstances of this case, the agrarian reform process is still incomplete as the
just compensation to be paid private respondents has yet to be settled. Considering the passage of
Republic Act No. 6657 (RA 6657) before the completion of this process, the just compensation should
be determined and the process concluded under the said law. x x x
Unlike the above-cited cases, Liviocos property was acquired and to be paid under only one law, i.e., RA 6657. There
is no situation here which requires the Court to choose between the law prevailing at the time of acquisition and
the law prevailing at the time of payment.
Since Liviocos property was acquired under RA 6657 and will be valued under RA 6657, the question regarding the
time of taking should follow the general rule in expropriation cases where the time of taking is the time when the
State took possession of the same and deprived the landowner of the use and enjoyment of his property.
[90]
Decision in CA-GR SP No. 45486, p. 4; Plaintiffs Formal Offer of Evidence, p. 5. The Court cannot consider
September 20, 1991 (the date when LBP informed the Register of Deeds that it has earmarked the amount in favor
of Livioco) as the date of taking because there is no indication on record that Liviocos title was cancelled and a
new one issued in favor of the Republic on that date. What is clear from the records is the year when CLOAs
were awarded, which conclusively shows an actual taking of Liviocos property.
[91]
A. There shall be one basic formula for the valuation of lands covered by VOS or CA regardless of the
date of offer or coverage of the claim:

LV = (CNI x 0.6) + (CS x 0.3) + (MV x 0.1)

Where: LV = Land Value

CNI = Capitalized Net Income
CS = Comparable Sales
MV = Market Value per Tax Declaration

The above formula shall be used if all the three factors are present, relevant, and applicable.

A.1 When the CS factor is not present and CNI and MV are applicable, the formula shall be:

LV = (CNI x. 0.9) + (MV x 0.1)

A.2 When the CNI factor is not present, and CS and MV are applicable, the formula shall be:

LV = (CS x 0.9) + (MV x 0.1)

A.3 When both the CS and CNI are not present and only MV is applicable, the formula shall be:

LV = MV x 2

In no case shall the value of idle land using the formula MV x 2 exceed the lowest value of land
within the same estate under consideration or within the same barangay or municipality (in that order)
approved by LBP within one (1) year from receipt of claimfolder.

A.4 In all of the above, the computed value using the applicable formula shall in no case exceed the LOs offer
in case of VOS.

The LOs offer shall be grossed up from the date of the offer up to the date of receipt of
claimfolder by LBP from DAR for processing.

A.5 For purposes of this Administrative Order, the date of receipt of claimfolder by LBP from DAR shall mean
the date when the claimfolder is determined by the LBP to be complete with all the required documents
and valuation inputs duly verified and validated, and is ready for final computation/ processing.

A.6 The basic formula in the grossing-up of valuation inputs such as LOs offer, Sales Transaction (ST),
Acquisition Cost (AC), Market Value Based on Mortgage (MVM) and Market Value per Tax
Declaration (MV) shall be:

Grossed-up
Valuation Input = Valuation input x
 Regional Consumer Price
Index (RCPI) Adjustment
Factor

xxxx
[92]
Landbank of the Philippines v. Wycoco, 464 Phil 83, 100 (2004); Curata v. Philippine Ports Authority, supra note
70 at 358.
[93]
Roxas & Co., Inc. v. Court of Appeals, 378 Phil. 727, 756 (1999); Landbank of the Philippines v. Court of
Appeals, 319 Phil. 246, 257-258 (1995); Heirs of Francisco R. Tantoco, Sr. v. Court of Appeals, supra note 68 at
609-610.
[94]
Records, Vol. I, p. 261.
[95]
See Landbank of the Philippines v. Gallego, Jr., G.R. No. 173226, January 20, 2009, 576 SCRA 680, 694-695.
[96]
See Landbank of the Philippines v. Dizon, supra note 81 at 80; Allied Banking Corporation v. Landbank of the
Philippines, supra note 81 at 319.
[97]
See Heirs of Lorenzo v. Landbank of the Philippines, G.R. No. 166461, April 30, 2010. In this case, Agrarian Case
No. 210632 was remanded to the Court of Appeals and was directed to submit to this Court a report on its findings
and recommended conclusions within forty-five (45) days from notice of the Decision.