gr_154211_2009

Republic of the Philippines SUPREME COURT Manila EN BANC G.R. Nos. 154211-12 June 22, 2009 SPOUSES ERNESTO F. CURATA and LOURDES M. CURATA, EDUARDO M. MONTALBO, SPOUSES MARCELINO DALANGIN and VITALIANA DALANGIN, PABLO SUMANGA, HEIRS OF MATEO MACARAIG, HEIRS OF PAULINA ACOSTA, HEIRS OF NICOLAS ALDOVER, SPOUSES MARCIANO MANALO and LUCIA GABIA, GREGORIO FALTADO, SILVERIO ROSALES, and CESARIO ILAO, HEIRS OF ALDOVER, CATALINA PEREZ, LORNA PANTANGCO, SONIA PANTANGCO, BELEN PANTANGCO, IRENEO PANTANGCO, JR., PEDRO CHAVEZ, SATURNINA PEREZ, ESTELITA C. PEREZ, ESTELITA M. PEREZ, ROMEO PEREZ, RUBEN PEREZ, MARIO PEREZ, NABOCHO DONAZA PEREZ, MANUEL PEREZ, HERMINIGILDO PEREZ, MAYHAYDA PEREZ, ALFREDO PEREZ, ERNESTO PEREZ and ARACELI PEREZ (represented by ROSARIO PEREZ ROSEL), ROSALINDA BUENAFE, FRED M. HERNANDEZ married to SUSANA ILAO, VICENTE GUTIERREZ, MARIA LACSAMANA, HEIRS OF JUANA MACALADLAD, FELISA HERNANDEZ, FELINO HERNANDEZ and FLORENTINO MACATANGAY, HEIRS OF BASILIO MACARAIG and PACIENCIA DEL MUNDO, and ROSALINDA BUENAFE, Petitioners, vs. PHILIPPINE PORTS AUTHORITY, Respondent.

x - - - - - - - - - - - - - - - - - - - - - - -x G.R. No. 158252 June 22, 2009 PHILIPPINE PORTS AUTHORITY, Petitioner, vs. REMEDIOS ROSALES-BONDOC, JOSE ROSALES, JR., ANTONIO ANTOLIN, MARIA THERESA ANTOLIN-YUPANGCO, ADORACION CABRAL, AGRIFINA GARCIA, ALFREDO BAUTISTA, EMELIA M. BERBA, ANDREA BALINA, ARSENIO ABACAN, AUGUSTO CLAVERIA, AUREA and CONSOLACION ACOSTA, AZUCENA and ARNEL PEREZ, BENJAMIN CASTILLO, BIENVENIDO MARALIT, BRIGIDO LONTOC, CONSTANCIA VILLAMOR BARCELO, CONSUELO ALCANTARA, CORAZON and ISABEL ILAO, DANIEL MAGADIA, DR. EFREN ESPINO, DELIA ESPINO VELASCO and ALFREDO P. ESPINO, ESPERANZA DIMAANDAL, ESTEBAN ESPINO, EVARISTO BAUAN, FELINO and FELISA HERNANDEZ, FLORENTINO MACATANGAY, GENEROSA BUENAFE, GERARDO ABACAN, ERLINDA ABACAN, LILIANA ABACAN, GODOFREDO ROSALES, GREGORIA DAPAT, GUADALUPE DAYANGHIRANG, HEIRS OF LUCILA ALDOVER, HERIS OF POPULA LLANA, JOSE MARANAN, JOSE NOEL AGBING, ET AL., LAURO ABRAHAN, LIBRADA MACATANGAY vda.

DE ABAS, LILIA SINGUIMOTO, LUIS and ZENAIDA LIRA, LUISA vda. DE MONTALBO, LUISA VILLANUEVA, MA. CONSOLACION SARMIENTO, MARCIANA BUENAFE, MARIA CAEDO, MARIA ESPAÑOL, MARIA LACSAMANA, MARIA M. MONTALBO, MILAGROS MACATANGAY, PABLO MENDOZA, PEDRO ALCANTARA and DOROTEA MACATANGAY, PEDRO MARASIGAN, PRISCILLA BUENAFE, RAFAEL S. BERBA, RUFINO GERON, SEGUNDINA GUALBERTO, SIMEON BALITA, SIXTO GUALBERTO, SPS.

CARLITO and ENRIQUETA CASAS, and SPS. JAIME and REYNADA TAURO, Respondents. x - - - - - - - - - - - - - - - - - - - - - - -x G.R. No. 166200 June 22, 2009 PHILIPPINE PORTS AUTHORITY, Petitioner, vs. HONORABLE COURT OF APPEALS (SPECIAL SIXTEENTH DIVISION), HON.

PATERNO TAC-AN, in his capacity as Presiding Judge of the Regional Trial Court, Batangas City, Branch 84, FELIPA ACOSTA, SPS. EMILIO BERBERABE, HEIRS OF SPS. ATANACIA ALDOVER and CESARIO RIVERA, ROMULO S. BALINA, ADORACION MAGTIBAY, SOLE HEIR OF SPS.

PEDRO MONTALBO and MAURICIA BALINA-CATALINA, MONTALBO ALDOVER, HEIRS OF LEOCADIO and LEONILA ALANO, HEIRS OF SPS. LEOCADIO ALANO and FELIPA MACATANGAY, LEANDRO R. GALVEZ, HEIRS OF SIMEON MAGTIBAY, GRABRIELA ACOSTA for herself and as SOLE HEIR OF ESTANESLAWA ACOSTA, HEIRS OF NESTORA ALCANTARA and BROTHERS, SPS. ZOLIO ALDOVER and CATALINA MONTALBO ALDOVER, CATALINA D. BALINA, SIMEON D. BALINA, ERLINDA D. BALINA married to ALBERTO REYES, SOLE HEIR OF FORTUNATO D. BALINA married to FAUSTINA BURAL, JOSEFA GRACE BRUAL, NEMESIO D. BALINA married to CONCHITA MORALES, HEIRS OF TOMASA BALINA, FRANCISCO A. BERBERABE, EMELIO FRANCISCO BERBERABE JR., THOMAS A. BERBERABE married to NYMPHA ATIENZA, JOEL A. BERBERABE married to MURITA REYES, HEIRS OF CECILIA DIMAANDAL, SPS.

EDILBERTO DIMAANDAL, LILIA GARCIA, JUANA DIMAANDAL, HEIRS OF VICENTA GUTIERREZ, HEIRS OF EVARISTO MONTALBO and FELISA MONTALBO, HEIRS OF FRANCISCO SUMANGA, NEMESIO D. BALINA and ERLINDA D. BALINA, and CAROLINA B. ACOSTA and ABIGAIL B. ACOSTA, Respondents.

x - - - - - - - - - - - - - - - - - - - - - - -x G.R. No. 168272 June 22, 2009 ROSALINDA BUENAFE and MELENCIO CASTILLO, Petitioners, vs. PHILIPPINE PORTS AUTHORITY, Respondent. x - - - - - - - - - - - - - - - - - - - - - - -x G.R. No. 170683 June 22, 2009 PHILIPPINE PORTS AUTHORITY, Petitioner, vs. CAROLINE B. ACOSTA, ABIGAIL B. ACOSTA, NEMESIO D. BALINA, and ERLINDA D. BALINA, Respondents. x - - - - - - - - - - - - - - - - - - - - - - -x G.R. No. 173392 June 22, 2009 PHILIPPINE PORTS AUTHORITY, Petitioner, vs. REMEDIOS ROSALES-BONDOC, JOSE K. ROSALES, JR., MARIA TERESA ANTOLIN-YUPANGCO, MARIA LOURDES ANTOLIN, ARSENIO ABACAN, PEDRO ALCANTARA, HEIRS OF POPULA LLANA, GODOFREDO ROSALES, LUIS LIRA, ZENAIDA LIRA, CORAZON ILAO, MILAGROS MACATANGAY, LILIA SINGUIMOTO, GERARDO ABACAN, JOSE NOEL AGBING, ET AL., MARCIANA BUENAFE, ESTEBAN ESPINO, BRIGIDO LONTOK, BIENVENIDO MARALIT, AUREA ACOSTA, CONSUELO ALCANTARA, BENJAMIN CASTILLO, AUGUSTO CLAVERIA, RUFINO GERON, SEGUNDINA GUALBERTO, SIXTO GUALBERTO, ADORACION CABRAL, HEIRS OF LUCILA ALDOVER, JAIME TAURO, SIMEON MAGTIBAY, CONSTANCIA VILLAMOR BARCELO, MA.

CONSOLACION SARMIENTO, PRISCILLA BUENAFE, MA. CLARA BERBA, PACITA BERBA, AMELIA BERBA, RAFAEL BERBA, MARIANO DIOKNO, HEIRS OF BASILIO MACARAIG, FELINO HERNANDEZ, JOSE MARANAN, GREGORIO DAPAT, MANUEL AMUL, DANIEL MAGADIA, LUISA MONTALBO, SIMEON BALITA, MARIA LACSAMANA, MARIA CAEDO, MARIA ESPA ÑOL, PEDRO MARASIGAN, ANDREA BALINA, EULALIO BUENAFE, GENEROSA BUENAFE, LILIANA ABACAN (CO-OWNER OF GERARDO ABACAN), ERLINDA ABACAN (CO-OWNER OF GERARDO ABACAN), CONSOLACION ACOSTA, CECILLE OLIVIA CUISIA, DELIA E. VELASCO, ALFREDO P. ESPINO, EFREN ESPINO, ALFREDO BAUTISTA, RAFAEL LLANA, RUSTICA LLANA, PEDRO MAGADIA, ROSE MAGADIA, ARNEL PEREZ, EVARISTA BAUAN, CARLITO CASAS, AZUCENA PEREZ, ESPERANZA DIMAANDAL, JUANA MACALALAD, PABLO MENDOZA, DOROTEO MACATANGAY, FRANCISCO SUMANGA, LIBRADA MACATANGAY VDA. DE ABAS, MARIA MONTALBO, WILSON ONG, AGRIFINA GARCIA, ISABEL ILAO, HEIRS OF MELANIO ACOSTA AND PELAGIA ACOSTA, ROSA D. MAGADIA, GUADALUPE DAYANGHIRANG, LAURO ABRAHAM, FELISA MACATANGAY, FRANCISCO ABALOS, PETRA ALANO, HEIRS OF SEVERO ALANO, HEIRS OF SOLEDAD ALANO, HEIRS OF INOCENCIO ALANO, HEIRS OF REMEDIOS ALANO, HEIRS OF ANTONIO ALANO, HEIRS OF FELIPE ALANO, ERLINDA D. BALINA, NEMESIO BALINA, FELIPA ACOSTA, LAMBERTO ACOSTA, EMILIO BERBERABE, SOLE HEIR OF GABRIELA ACOSTA, ESTANISLAW ACOSTA, HEIRS OF CECILIA DIMAANDAL, HEIRS OF FRANCISCO SUMANGA, HEIRS OF SIMEON MAGTIBAY, HEIRS OF CESARIO RIVERA AND ANATACIA ALDOVER, FRANCISCO A. BERBERABE, EMILIO F. BERBERABE, JR., ANITA G. ESCANO, LYDIA G. CAPULONG, ERLINDA BERMER (GERMER), ERLINDA G. GONZALES, ROMULO G. GONZALES, ANUNCIACION GUTIERREZ, SILVERIO ATIENZA, FELIPE SERRANO AND SPOUSE, J.L. GANDIONCO REALTY, GREGORIO BALIWAG, LOURDES MERCADO, AUGUSTO MERCADO, HEIRS OF FIDENCIO MERCADO, HEIRS OF CONCEPCION MERCADO, SATURNINO PEREZ, ET AL., DOMINGO L. TAN, DANIEL MAGADIA, CELIA PASION DIMAANDAL, ET AL., LUISA VILLANUEVA, SIMEON BALINA, JOEL BERBERABE, THOMAS BERBERABE, HEIRS OF NESTOR ALCANTARA, ENRICO ALCANTARA, LEONARDO ALCANTARA, ROMULO BALINA, JUANA DIMAANDAL, CATALINA D. BALINA, HEIRS OF FORTUNATA BALINA, SPS.

ZOILO ALDOVER AND CATALINA MONTALBO, HEIRS OF PEDRO MONTALBO AND MAURICIA BALINA, ADORACION MAGTIBAY, HEIRS OF VICENTE GUTIERREZ, EDILBERTO DIMAANDAL AND LILIA GABIA, HEIRS OF EVARISTO MONTALBO AND FELISA MONTALBO, HEIRS OF LEOCADIO ALANO AND LEONILA ALANO, TOMASA BALINA, LUMIN ANTOLIN (REP. BY LEANDRO GALVEZ), VICENTE DE RIVERA, RENE DE RIVERA, FRANCISCO MERCADO, SERAFIN MONTALBO, FORTUNATA BAUNA, SALUD MACARAIG, FLORENDO MACATANGAY, PASTOR REALTY CORP., LUZ BALMES, PERPETUA ATIENZA, FORTUNATA ATIENZA, ISABELO ATIENZA, BROTHERS OF FORTUNATA BALINA, ROSALINDA C. ROSALES, AND PATRICIO SUMANGA, Respondents.

VELASCO, JR.,J.: The Cases Before the Court are six petitions and a motion for reconsideration of our Decision dated August 24, 2007,1 all offshoots of various orders, writs, and processes issued by the Regional Trial Court (RTC), Branch 84 in Batangas City in Civil Case No. 5447, a suit for expropriation initiated on October 14, 1999 by the Philippine Ports Authority (PPA), entitled Philippine Ports Authority v. Felipa Acosta, et al. While procedural and collateral issues abound, central to these petitions, however, is the matter of just compensation for the lots sought to be expropriated by PPA for the Batangas Port Zone (BPZ) project (Phase II) subject of the July 10, 2000 and August 15, 2000 RTC Orders and various orders implementing the August 15, 2000 Order. In the two (2) petitions under Rule 45 (G.R. Nos. 154211-12), petitioners Ernesto F. Curata, et al., seek a review of the July 30, 2001 Decision2 and the July 11, 2002 Resolution3 of the Court of Appeals (CA) in the consolidated cases entitled PPA v. Hon. Paterno V. Tac-an, Rolando Quino, Ernesto Curata, et al., docketed as CA-G.R. SP No. 60314 and PPA v. Hon. Paterno V. Tac-an, Arsenio Abacan, et al., docketed as CA-G.R. SP No. 63576 which granted PPA's petitions and accordingly annulled various RTC orders.

In CA-G.R. SP No. 60314, PPA, as petitioner therein, questioned the actions taken by the trial court in connection with its First Compensation Order4 dated July 10, 2000, fixing the just compensation at PhP 5,500 per square meter, more specifically (1) the July 24, 2000 order granting the motion to execute pending appeal the said July 10, 2000 order and (2) the July 31, 2000 order issuing the writ and various notices of garnishment. PPA likewise sought to annul the Orders that emanated from the Notice of Appeal filed by PPA from the First Compensation Order. These orders are the August 25, 2000 Order denying PPA's Notice of Appeal with Motion for Extension to pay appellate docket fees and file a record on appeal, the August 28, 2000 Order denying PPA's record on appeal, and the September 18, 2000 Order denying PPA's Motion for Reconsideration.

In the certiorari and mandamus proceedings in CA-G.R. SP No. 63576, PPA sought to annul the RTC's August 18, 2000 Order, which implemented the Second Compensation Order5 dated August 15, 2000 also pegging the just compensation at PhP 5,500 per square meter, and several related issuances that followed including an Order of December 13, 2000 denying PPA's record on appeal. In the third petition (G.R. No. 158252), PPA assails the May 16, 2003 Decision6 of the CA in CA-G.R. SP No. 73848 entitled PPA v. Hon. Paterno Tac-an, Remedios Rosales-Bondoc, et al. which dismissed PPA's petition for certiorari to annul these RTC orders, to wit: the July 12, 2002 RTC Order for the release to lot owners Remedios Rosales-Bondoc, et al. of the deposit equivalent to 100% of the zonal valuation of the expropriated lots based on Republic Act No. (RA) 8974, the July 29, 2000 Order denying PPA's Omnibus Motion to Withdraw the June 27, 2002 Manifestation, and the September 5, 2002 Order denying PPA's Motion for Reconsideration.

In the fourth petition (G.R. No. 166200), PPA likewise impugns, as having been issued in grave abuse of discretion, the November 22, 2004 CA Decision7 in CA-G.R. SP No. 83570 entitled PPA v. Hon. Paterno Tac-an, Felipa Acosta, et al. The CA affirmed the RTC orders dated December 2, 2003, December 18, 2003, February 13, 2004, March 24, 2004, and April 12, 2004 and the Supplemental Order dated April 15, 2004 relating to the initial payment of the zonal value of the lots pursuant to RA 8974 at PhP 4,250 per square meter to lot owners Felipa Acosta, et al. In the fifth petition (G.R. No. 168272), petitioners Rosalinda Buenafe and Melencio Castillo seek a review of the March 31, 2005 Decision8 and May 26, 2005 Resolution9 of the CA in CA-G.R. SP No. 82917 entitled PPA v. Hon. Paterno V.

Tac-an, Rosalinda Buenafe, et al. which nullified the November 6, 2003 RTC Order10 granting the writ of execution in favor of landowners Rosalinda Buenafe and Melencio on the basis of the September 29, 2000 writ of execution earlier issued by the trial court. In the sixth petition (G.R. No. 170683), PPA assails the July 28, 2005 Decision11 and the November 24, 2005 Resolution of the CA in CA-G.R. CV No. 70023 entitled PPA v. Felipa Acosta, et al., which affirmed the September 7, 2000 RTC Order,12 setting the just compensation at PhP 5,500 per square meter pursuant to the August 15, 2000 Order (Second Compensation Order), for intervenors Caroline B. Acosta, et al. Finally, in the seventh and last petition (G.R. No. 173392), pending resolution is the motion for reconsideration13 interposed by PPA of the Court's Decision14 dated August 24, 2007 which affirmed the July 3, 2006 CA Resolution15 in consolidated cases CA-G.R. CV No. 77668 (PPA v. Remedios Rosales-Bondoc, et al.), SP No. 87844 (PPA v. Hon. Paterno V. Tac-an, Remedios Rosales-Bondoc, et al.), and SP No. 90796 (PPA v. Hon. Paterno V. Tac-an), and dismissed PPA's appeal from the August 15, 2000 RTC Order (Second Compensation Order).

The CA Resolution affirmed the May 29, 200116 and November 18, 200417 RTC Orders granting the November 22, 2004 Writ of Execution18 and the November 23, 2004 Notices of Garnishment.19 Lastly, it denied PPA's petition to cite RTC Judge Paterno V. Tac-an for contempt for lack of merit. On January 29, 2008, the Court consolidated G.R. Nos. 158252, 166200, and 173392. On March 25, 2008, an oral argument was held on the consolidated petitions.

On June 10, 2008, the Court ordered the consolidation of the three consolidated petitions with the related petitions in G.R. Nos. 154211-12, 168272, and 170683, all of which pertain to Civil Case No. 5447. The Facts Executive Order No. (EO) 385,20 Series of 1989, and EO 431,21 Series of 1990, delineated the BPZ and placed it under the PPA for administrative jurisdiction of its proper zoning, planning, development, and utilization. Pursuant thereto, the PPA instituted on October 14, 1999 a Complaint22 for expropriation of 185 lots before the RTC of Batangas City.

Owned by some 231 individuals or entities, the 185 lots, with a total area of about 1,298,340 square meters, were intended for the development of Phase II of the BPZ. In its Complaint, docketed as Civil Case No. 5447 (PPA v. Felipa Acosta, et al.), and eventually raffled to Branch 84 of the RTC of Batangas City, the PPA alleged that, per evaluation of the Land Acquisition Committee for Phase II of the BPZ project, subject lots had a fair market value of PhP 336.83 per square meter. Prior to the filing of the complaint, PPA offered PhP 336.40 per square meter as just compensation, but defendants rejected the offer.

PPA prayed to be placed in possession upon its deposit of the amount equivalent to the assessed value for real estate taxation of the lots in question. For convenience, the RTC divided the defendant-lot owners into three groups, represented as indicated: the first group represented by Atty. Reynaldo Dimayacyac (Dimayacyac Group);23 the second group by Attys. Gregorio F. Ortega (Ortega Group)24 and Cesar C. Cruz (Cruz Group);25 and the third group by Atty. Emmanuel Agustin (Agustin Group).26 There were other defendant-lot owners who did not belong to any of said groups.

They will be mentioned individually. On March 31, 2000, the RTC issued an order declaring that "the objective of [the complaint] is for public use" and appointed three (3) Commissioners to determine just compensation, to wit: (1) Provincial Engineer Arturo V. Magtibay, Chairman; (2) Provincial Assessor Lauro C. Andaya, member, and; (3) Provincial Treasurer Jaime E. Cantos, member.

No appeal was interposed to assail said RTC Order, hence putting to final rest the issue of the legality of the expropriation of the subject lots.

Forthwith, the court-appointed commissioners submitted a Partial Report27 dated May 29, 2000 recommending the amount of PhP 4,800 per square meter as just compensation for the lots of 15 lot owners listed therein (the First Partial Report hereinafter). In its Comment on the Commissioners' Partial Report,28 PPA, through the Office of the Solicitor General (OSG), protested the recommendation, claiming that the just compensation level should be lower than PhP 4,800, the subject lands being agricultural in nature and used for purposes other than commercial or industrial. The First Compensation Order (July 10, 2000 Order Involving Dimayacyac Group) Based on the May 29, 2000 Commissioners' Partial Report, the RTC issued the Order dated July 10, 200029 (First Compensation Order), and directed PPA to pay the Dimayacyac Group the amount of PhP 5,500 per square meter as just compensation, amending the suggested compensation of PhP 4,800 per square meter recommended by the Commissioners.

Said order fully reads: This refers to the report on appraisal rendered by commissioners Arturo V. Magtibay, Provincial Engineer (Chairman), Lauro C. Andaya, Provincial Assessor (member) and Jessie Cantos, Provincial Treasurer (member), dated May 29, 2000 for which the hearing was conducted on June 13, 2000, covering the properties of the following defendants: 1. SPOUSES ERNESTO CURATA & LOURDES F. CURATA; 2. EDUARDO M. MONTALBO; 3.

SPOUSES MARCELINO DALANGIN & VITALIANA DALANGIN; 4. PABLO SUMANGA; 5. HEIRS OF MATEO MACARAIG; 6.

HEIRS OF PAULINA ACOSTA; 7. HEIRS OF NICOLAS ALDOVER; 8. SPOUSES MARCIANO MANALO & LUCILA GABIA, GREGORIO FALTADO, SILVERIO ROSALES, and CESARO ILAO; 9.

HEIRS OF ALDOVER; 10. CATALINA PEREZ, LORNA PANTANGCO, SONIA PANTANGCO, BELEN PANTANGCO, IRENEO PANTANGCO, JR., PEDRO CHAVEZ, SATURNINA PEREZ, ESTELITA C. PEREZ, ESTELITA M. PEREZ, ROMEO PEREZ, RUBEN PEREZ, MARIO PEREZ, NABOCHO DONAZA PEREZ, MANUEL PEREZ, HERMINIGILDO PEREZ, MAYHAYDA PEREZ, ALFREDO PEREZ, ERNESTO PEREZ and ARACELI PEREZ (Represented by ROSARIO PEREZ ROSEL); 11. FRED M. HERNANDEZ, married to SUSANA ILAO, VICENTE GUTIERREZ; 12.

MARIA LACSAMANA; 13. JUANA MACALALAD; 14. FELISA HERNANDEZ, FELINO HERNANDEZ and FLORENTINO MACATANGAY; 15.

HEIRS OF BASILIO MACARAIG and PACIENCIA DEL MUNDO The said report inter alia states: "WHEREAS, the Commissioners cannot ignore the Findings of the City Appraisal Committee of Batangas City of fixing the cost of real properties affected by the Southern Tagalog Arterial Road Extension Package III, Balagtas-Port Area Section particularly in Barangay Balagtas, Alangilan, Banaba South and Bolbok area at P4,000.00 per square meter in 1999, copy of the Minutes of Committee Hearing is attached and made integral part hereof for being connected to the Port Zone. NOW THEREFORE, BE IT RESOLVED AS IT IS HEREBY RESOLVED, that in view of all the foregoing, it is the most considered view of the herein Commissioners to submit the cost of FOUR THOUSAND EIGHT HUNDRED PESOS (P4,800.00) per square meter, for payment of just compensation, subject to further review, evaluation, discretion and sound judgment of this Honorable Court."

Commissioner Lauro C. Andaya appeared in Court in behalf of other Commissioners to identify the said report and to answer to the clarificatory question propounded by the court and the parties. He stated that the basis of the P4,800.00 compensation per square meter was the Deed of Absolute Sale executed by Demetrio E. Marasigan in favor of the [PPA], executed on December 11, 1996 (Exhibit "3"). He admitted that he is aware of the compromise agreement between Andrea Palacios and the City Government of Batangas which was the basis of the judgment by compromise on September 22, 1997 on Civil Case No. 4641, presided by [RTC], Branch 84.

The price per square meter was agreed upon to be P5,211.00. The land area involved is about 7 kilometers upon the properties in question.

This instant complaint for expropriation was filed on October 14, 1999. There is no record of sale on 1998, 1999 and to date. He stated that for purposes of taxation once in every 5 years, assessment is revised every five years.

Said witness stated further that it depends upon the growth of valuation, because that is governed by market forces. He admitted that the amount of P6,000.00 per square meter considering the appreciative value of P789.00 from P5,211.00 from 1997 to the present, is possible. He also admitted that it is a common practise [sic] to lower the stated selling price in the Deed of Sale to mitigate the capital gains tax.

Prescinding from all of the foregoing, the Court is of the opinion that the fair market value of the foregoing properties of the above-named defendants is P5,500.00 per square meter.1avvphi1

WHEREFORE, plaintiff is hereby ordered to pay the above-named defendants the price of P5,500.00 per square meter of their lands subject of expropriation as a condition precedent for transferring ownership, pursuant to Sec. 4, Rule 67 of the Revised Rules of Court. SO ORDERED.30 (Emphasis ours.) After the RTC issued the First Compensation Order (July 10, 2000 Order), the Dimayacyac Group filed a motion31 for issuance of a writ of execution under Sec. 4, Rule 67 in relation to Sec. 2, Rule 39 of the Rules of Court. The RTC, over PPA's opposition, issued on July 24, 2000 an Order32 granting the motion, followed by another Order33 of July 31, 2000 issuing a writ of execution. Subsequently, a notice of garnishment34 was issued to LBP Batangas City Branch. PPA lost no time in assailing the aforesaid orders and the notices of garnishment before the CA thru a special civil action for certiorari and prohibition,35 the recourse docketed as CA-G.R. SP No. 60314 entitled PPA v. Hon. Paterno V. Tac-an, Rolando Quino, Ernesto Curata, et al. Supplemental Petition in CA-G.R. SP No. 60314 On August 10, 2000, PPA filed a Notice of Appeal with Motion for Extension of Time to File Record on Appeal and Pay Appeal Fee36 from the July 10, 2000 Order (First Compensation Order). Within the extended period sought or on August 25, 2000, PPA filed its Record on Appeal. Acting on the PPA pleadings, the RTC issued the following orders, viz.: 1. August 25, 2000 Order37 - dismissing PPA's notice of appeal on the ground of non-payment of the appeal fee; 2. August 28, 2000 Order38 - denying PPA's Record on Appeal; and, 3. September 18, 2000 RTC Order39 - denying PPA's motion for reconsi-deration of the above August 25, 2000 order. This prompted PPA to register with the CA in CA-G.R. SP No. 60314 a Supplemental Petition40 on October 25, 2000 to annul the aforestated RTC issuances. PPA's petition in CA-G.R. SP No. 60314 against the Dimayacyac Group was eventually consolidated with CA-G.R. SP No. 63576 (PPA v. Hon. Paterno V. Tac-an, Arsenio Abacan, et al.)-a petition filed by PPA against the Ortega Group assailing the August 18, 2000 RTC Order implementing the August 15, 2000 RTC Order which likewise pegged the compensation at PhP 5,500 per square meter. In its July 30, 2001 Decision in the consolidated CA-G.R. SP Nos. 60314 and 63576, the CA gave due course to PPA's appeal and annulled the challenged RTC Orders, the decretal portion of which reads: WHEREFORE, We vote to GRANT the twin petitions. A writ of certiorari is hereby ISSUED ANNULLING AND AVOIDING the impugned Orders, and the appeals of the Petitioner are hereby ALLOWED. SO ORDERED.41 To clarify, aside from entertaining PPA's appeal, the adverted August 25, 2000, August 28, 2000 and September 18, 2000 RTC Orders in favor of the Dimayacyac Group and the August 18, 2000 Order beneficial to the Ortega Group were nullified. The July 30, 2001 CA Decision was later challenged in G.R. Nos. 154211-12 by the Dimayacyac and Ortega Groups. The Second Compensation Order (August 15, 2000 Order involving the Agustin, Ortega and Cruz Groups and Pastor Realty Corp., et al.) In their Second Partial Report42 dated August 2, 2000, the court-appointed commissioners recommended the same price of PhP 4,800 per square meter as just compensation for the lots listed therein (Second Partial Report43 hereinafter). But just like the First Compensation Order of July 10, 2000, the August 15, 2000 Order (Second Compensation Order) likewise fixed the just compensation at PhP 5,500 per square meter not only for the expropriated lots of defendant-owners, but also for the lots of those similarly situated and of those who did not file their answers. Said order reads: For Resolution is the Second Report on Appraisal of the Fair Market Valuation dated August 2, 2000 submitted by Commissioners Arturo V. Magtibay, (Chairman), Jessie E. Cantos and Lauro C. Andaya. Said report reiterated its recommendation in that Partial Report dated May 30, 2000, that the appropriation price shall be P4,800.00 per square meter. The Court, acting on said Partial Report, issued an Order dated July 10, 2000, modifying said recommendation and pegged the price at P5,500.00 per square meter, as to the properties of the defendants named therein. Mentioned in the second report is the findings and recommendation of Amicus Curiae, Cuervo Appraisers Inc., thru Manager/Appraiser Salvador D. Oscianas. He rendered an opinion that the fair market value per square meter ranges from P5,500.00 to a maximum of P6,000.00 (Report as Exhibit "97", supplemented by his testimony in Court on July 18, 2000). He mentioned three (3) prior landsales/transactions within the zone, to wit: 1. Deed of Absolute Sale between Demetrio Marasigan in favor of Phil. Port Authority (PPA for brevity) dated December 11, 1996, price per square meter P5,000.00; 2. Judgment by compromise agreement dated September 23, 1997 (Exhibit "100-2") between Andrea Palacios and the City Government of Batangas, wherein the expropriation price per square meter for the road right of way (by-pass road) was agreed upon at P5,200.00; 3. Purchase by First Gas at Sta. Rita (fronting Batangas Bay) for P10,000.00 per square meter (industrial zone) a little further than Sta. Clara into the seashore in 1997. Mr. Oscianas stated that the lands in the area in question are for commercial/light industrial purposes. These are developed areas as per ocular inspection. It is accessible by National highways (Calicanto from Batangas City Hall and the Bauan/Diversion Road) as well as Municipal Road (the bypass road), and by the sea (Port of Batangas). It is near the City Hall of Batangas City. It has water, lighting, communication and garbage facilities. Batangas City and province enjoys continuous boom of industrial and commercial developments. It has not experienced recession, unlike other regions, although it has experienced also the depreciation of the peso and the rise of the prices of prime commodities and real properties. The asking price of some pieces of real properties are much higher of P15,000.00 per square meter than the recorded past sales prices. He recommended for a maximum price of P6,000.00 per square meter as fair market value of the properties in question. Atty. Emmanuel Agustin in behalf of his clients submitted a Decision by compromise agreement dated January 20, 1999 in the Court of Appeals in that case of Dimaano vs. PPA pegging the price per square meter at P10,000.00 involving a similarly situated lot (Exh. "47"). Jurisprudence on expropriation pricing has shown that the fair market valuation is greatly guided by prior sales near the date of expropriation (Toledo City vs. Fenandes, et al.; G.R. L-45144, April 15, 1998 and prior Supreme Court decisions). Based on the foregoing considerations, the Court hereby sets the fair market value at P5,500.00 per square meter of the lots of the above-named defendants and those similarly situated, including those who did not file answer. SO ORDERED.44 (Emphasis supplied.) PPA received a copy of the afore-quoted August 15, 2000 Order on August 22, 2000, and seasonably filed its appeal therefrom docketed as CA-G.R. CV No. 77668, entitled PPA v. Remedios Rosales-Bondoc, et al. Of the respondents45 named in CA-G.R. CV No. 77668, only the Cruz Group moved for the dismissal of PPA's appeal, while the rest filed their respective appellees' briefs. CA-G.R. CV No. 77668 (PPA's appeal) was later consolidated with CA-G.R. SP No. 87844 (PPA v. Hon. Paterno V. Tac-an, Remedios Rosales-Bondoc, et al.) and CA-G.R. SP No. 9079646 (PPA v. Hon. Paterno V. Tac-an). In the July 3, 2006 CA Resolution, PPA's appeal was dismissed in CA-G.R. CV No. 77668, while PPA's petitions in CA-G.R. SP Nos. 87844 and 90796 were likewise rejected, thus: WHEREFORE, premises considered, the instant Motion to Dismiss Appeal is GRANTED. The Petition and Supplemental Petitions are DISMISSED and the writs of preliminary injunction are hereby LIFTED. The "Petition to Cite Respondent Paterno V. Tac-an In Contempt" is DENIED for lack of merit. SO ORDERED.47 Hence, the instant petition in G.R. No. 173392 filed by PPA. RTC Orders implementing the Second Compensation Order Anchored to the August 15, 2000 Order (Second Compensation Order) were various orders subsequently issued by the RTC directing payment at PhP 5,500 per square meter by PPA to the lot owners specified therein, to wit: 1. August 17, 2000 Order48 for lot owners in the Agustin Group for an aggregate amount of PhP 854,293,000.00; 2. August 18, 2000 Order49 for lot owners in the Ortega Group for an aggregate amount of PhP 3,384,212,425.00; 3. August 23, 2000 Order50 for lot owners in the Cruz Group for an aggregate amount of PhP 1,526,109,750.00; 4. August 23, 2000 Order51 for lot owners Pastor Realty Corporation, et al., amounting to PhP 566,879,500.00. For clarity, we quote the aforestated orders verbatim. I. THE AGUSTIN GROUP [CA-G.R. CV No. 77668 and CA-G.R. SP No. 83570] The August 17, 2000 Order for the Agustin Group The August 17, 2000 Order reads: Pursuant to the Order dated August 15, 2000, plaintiff is required to pay by way of just compensation to the following defendants represented by Atty. Emmanuel Agustin, to wit: NAMES OF DEFENDANTS TCT/TAX DEC. NO. AREA OF PROPERTY OWNED BY THEM, LIKEWISE, AS MENTIONED IN THE COMPLAINT AND IN THE ANSWER AMOUNT OF JUST COMPENSATION DUE THEM BASED ON P5,500.00/ SQ. M. PER AUGUST 15, 2000 PARTIAL JUDGMENT ORDER 1. FELIPA D. ACOSTA married to Honesto Hernella; Heirs of ELEUTERIO D. ACOSTA married to Martha Galang; PACITA D. ACOSTA married to Emilio Berberabe; LAMBERTO D. ACOSTA married to Angelina Ituralde TD No. 90-00010 13,131 SQ. M. P 72,220,500.00 2. SPS. EMILIO BERBERABE and PACITA D. ACOSTA TD No. 033-02492 5,033 SQ. M. 27,681,500.00 3. HEIRS OF SPS. ANASTACIA ALDOVER and CESARIO RIVERA TD No. 090-00006 TD No. 090-00005 TD No. 033-02428 2,690 SQ. M. 1,251 SQ. M. 2,585 SQ. M. 14,795,000.00 6,880,500.00 14,217,500.00 4. ROMULO S. BALINA TD No. 090-00008 4,052 SQ. M. 22,286,000.00 5. ADORACION MAGTIBAY OCT No. P-633 and TD No. 090-00012 3,130 SQ. M. 17,215,000.00 6. SOLE HEIR OF SPS. PEDRO MONTALBO and MAURICIA BALINA - CATALINA MONTALBO ALDOVER TD No. 090-00015 TD No. 033-02535 TD No. 033-02531 TD No. 033-02500 TD No. 033-02503 TD No. 033-02529 7,858 SQ. M. 6,330 SQ. M. 1,133 SQ. M. 729 SQ. M. 756 SQ. M. 7,503 SQ. M. 43,219,000.00 34,815,000.00 6,231,500.00 4,009,500.00 4,158,000.00 41,266,500.00 7. HEIRS OF LEOCADIO AND LEONILA ALANO; HEIRS OF SPS. LEOCADIO ALANO & FELIPA MACATANGAY TD No. 035-01115 TD No. 035-0113 11,066 SQ. M. 7,056 SQ. M. 60,863,000.00 38,808,000.00 8. HEIRS OF SIMEON MAGTIBAY TD No. 035-01098 (TD No. 035-01150) (TD No. 035-01148) (TD No. 035-01149) 5,581 SQ. M. 30,695,500.00 9. GABRIELA ACOSTA for herself and as SOLE HEIR OF ESTANISLAWA ACOSTA TD No. 033-02524 9,139 SQ. M. 50,264,500.00 10. HEIRS OF NESTORA ALCANTARA & BROTHERS TD No. 033-04280 (TD No. 033-02523) 625 SQ. M. 3,437,500.00 11. SPS. ZOILO ALDOVER & CATALINA MONTALBO ALDOVER TD No. 033-02489 TD No. 033-02506 1,315 SQ. M. 2,390 SQ. M. 7,232,500.00 13,145,000.00 12. CATALINA D. BALINA married to Juan Ramirez TCT # T-30369 TD No. 033-02559 TCT # T-30364 TD No. 033-03177 3,253.50 SQ. M. 3,851 SQ. M. 17,894,250.00 21,180,500.00 13. SIMEON D. BALINA (as defendant-in-intervenor) TCT # T-30363 TD No. 033-03178 3,851 SQ. M. 21,180,500.00 14. ERLINDA D. BALINA married to Alberto Reyes TCT # T-30366 TCT # T-30368 331.50 SQ. M. 1,806 SQ. M. 1,823,250.00 9,933,000.00 15. SOLE HEIR OF FORTUNATA D. BALINA married to Faustino Brual - JOSEFA GRACE BRUAL TCT # T-30370 TD No. 033-02558 3,253.5 SQ. M. 17,894,250.00 16. NEMESIO D. BALINA married to Conchita Morales TCT # T-30366 TCT # T-30367 TD No. 033-02561 331.50 SQ. M. 1,806 SQ. M. 1,823,250.00 9,933,000.00 17. HEIRS OF TOMASA BALINA TD No. 033-02502 1,723 SQ. M. 9,476,500.00 18. FRANCISCO A. BERBERABE; EMILIO FRANCISCO A. BERBERABE, JR.; THOMAS A. BERBERABE married to Nympha Atienza; and JOEL A. BERBERABE married to Murita Reyes TCT # T-22967 TCT # T-22968 4,559 SQ. M. 967 SQ. M. 25,074,500.00 5,318,500.00 19. HEIRS OF CECILIA DIMAANDAL TD No. 033-02473 1,075 SQ. M. 5,912,500.00 20. SPS. EDILBERTO DIMAANDAL & LILIA GARCIA TD No. 033-02493 6,507 SQ. M. 35,788,500.00 21. JUANA DIMAANDAL TD No. 033-03274 10,939 SQ. M. 60,164,500.00 22. HEIRS OF VICENTA GUTIERREZ TD No. 033-02538 12,593 SQ. M. 69,261,500.00 23. HEIRS OF EVARISTO MONTALBO & FELISA MONTALBO TD No. 033-02537 2,965 SQ. M. 16,307,500.00 24. HEIRS OF FRANCISCO SUMANGA TD No. 033-02504 TD No. 033-02475 856 SQ. M. 1,305 SQ. M. 4,708,000.00 7,177,500.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - GRAND TOTAL - - - - - - - - - P 854,293,000.00 SO ORDERED.52 (Emphasis supplied.) PPA did not interpose an appeal from the aforequoted August 17, 2000 Order. PPA, however, postulated that the Agustin Group was included in its appeal of the August 15, 2000 Order (Second Compensation Order) before the CA in CA-G.R. CV No. 77668 (consolidated with CA-G.R. SP Nos. 87844 and 90796). Said appeal was, however, dismissed by the CA in favor of the lot owners. The CA decision was later elevated by PPA before the Court in G.R. No. 173392. II. ORTEGA and CRUZ GROUPS [CA-G.R. SP No. 63576, CA-G.R. SP No. 73848 and CA-G.R. No. SP No. 87844] As a result of the August 15, 2000 RTC Order, twin orders were issued by the RTC, namely: the August 18, 2000 Order for the Ortega Group and the August 23, 2000 Order for the Cruz Group.1avvphi1 A. The August 18, 2000 RTC Order implementing the Second Compensation Order for the Ortega Group of lot owners reads: Pursuant to the Order dated August 15, 2000, plaintiff is required to pay by way of just compensation to the following defendants represented by Atty. Gregorio Ortega and Atty. Simon T. Agbing, to wit: NAMES OF DEFENDANTS TCT/TAX Dec. No. Area Of Property Owned By Them, Likewise, as Mentioned in the Complaint & Answer Amount of Just Compensation due them based on P5,500.00/sq/m. per August 15, 2000 partial Judgment/Order 1. Pedro Alcantara md. to Dorotea Macatangay TD 090-00003 1,581 P 8,695,500.00 2. Corazon Ilao md. to Ceferino Perez TD 090-01099 9,351 51,430,500.00 3. Luis Lira & Zenaida Lira TD 090-00330 19,630 107,965,000.00 4. Milagros Macatangay TD 090-01075 TD 090-00027 54,620 29,819 300,410,000.00 164,004,500.00 5. Lilia Singuimoto TD 090-00028 12,349 67,919,500.00 6. Gerardo Abacan md. to Alicia Fabul TD 035- 10,011 55,060,500.00 7. Gerardo Abacan, Erlinda Abacan, Liliana Abacan, Cristeta Abacan, Analiza Abacan; TD 035-1110 TD 035-01075 3,983 3,128 21,906,500.00 17,204,000.00 8. Librada Macatangay vda. de Abas TD 035-01130 TD 035-01120 1,694 463 9,317,000.00 2,546,500.00 9. Jose Noel M. Agbing, Jose Nereus M. Agbing, Ma. Bernadette M. Agbing, Marie Frances Th. M. Agbing; TCT-21511 TCT-21512 750 3,000 4,125,000.00 16,500,000.00 10. Cecile Olivia F. Cuisia TD 035-1892 6,700 36,850,000.00 11. Efren P. Espino md. to Erlinda Espino, Delia Espino md. to Joseph Velasco, Alfredo P. Espino md. to Eloisa S. Espino TCT 22520 14,590 80,245,000.00 12. Esteban Espino TD 035-01134 2,804 15,422,000.00 13. Felisa Hernandez TD 035-01101 corrected under TD 01952 Area=11,365 1/3 of 11,365=3,788 20,834,000.00 14. Alfredo Bautista md. to Maria Rita Bautista TD 035-01433 643 3,536,500.00 15. Rafael Llana & Rustica Llana TD 035-01539 13,395 73,672,500.00 16. Juana L. Carnero, Adelaida Belegal TD 035-01129 2/3 of 1,115=744 4,092,000.00 17. Bienvenido Maralit TD 035-01081 & TD 035-01082 1,337 2,413 7,353,500.00 13,271,500.00 18. Luisa B. Vda de Montalbo TD 035-01096 TD 035-01355 TD 033-02710 11,788 5,486 64,834,000.00 30,173,000.00 14,800,500.00 19. Azucena Perez & Arnel Perez TD 035-01119 2,158 11,869,000.00 20. Constancia Villamor Barcelo md. to Alfonso Barcelo TD 035-01220 8,371 46,040,500.00 21. Cesar Perez, Romeo Perez, Ruben Perez, Mario Perez, Narocho Donaza Perez, Herminigildo Perez, Saturnina Perez TD 090-00013 (17,777) TD 035-01125 (5,097) 1/6 of 17,777=2,962.8 1/6 of 5,097=849.50 16,295,400.00 4,672,250.00 22. Pricilla Buenafe TD 035-01108 2,222 12,221,000.00 23. Aurea Acosta md. to Roman Acosta, Consolacion Acosta md. to Severo Malimban, Betty Acosta md. to Carlos Caabay, Constancio Acosta md. to Araceli Reraida, Araceli Acosta TD 033-02420 TD 033-02467 12,241 8,301 67,325,500.00 45,655,500.00 24. Consuelo Alcantara TD 033-02511 3,003 16,516,500.00 25. Simeon Balita md. to Elena M. Balita TCTC-35523 157 863,500.00 26. Maria Clara T. Berba, Felimon T. Berba, Azucena T. Berba, Eduardo T. Berba, Ma. Lourdes T. Berba, Edgardo T. Berba, Edmundo T. Berba TD 033-02707 2,690 14,795,000.00 27. Pacita M. Berba, Alejandro M. Berba, Clara M. Berba, Martina M. Berba, Gremauldo M. Berba, Evelina M. Berba TD 033-02713 TD 033-02711 2,691 2,793 14,800,500.00 15,361,500.00 28. Amelia M. Berba, Pablo M. Berba, Ricardo M. Berba, Francisco M. Berba TD 033-02714 2,691 14,800,500.00 29. Rafael S. Berba TD 033-02715 2,691 14,800,500.00 30. Adoracion Acosta Cabral TD 033-02474 2,530 13,915,000.00 31. Carlito Casas md. to Enriqueta Casas TD 033-02492 5,033 27,681,500.00 32. Benjamin Castillo md. to Erlinda Laredo TCT-20929 4,823 26,526,500.00 33. Augusto Claveria TD 033-02454 2,653 14,591,500.00 34. Esperanza Dimaandal md. to Josue Bagsit TD 033-02707 4,000 22,000,000.00 35. Mariano Diokno, Ernesto B. Diokno, Mariano B. Diokno, Jr., Maria Clara B. Diokno, Angelita B. Diokno TD 033-02708 2,690 14,795,000.00 36. Maria Español TD 033-02497 1,493 8,211,500.00 37. Rufino Geron md. to Matilde Geron TD 033-02477 1,364 7,502,000.00 38. Segundina Gualberto TD 033-02927 TD 033-02928 TD 033-02929 1,153 1,429 257 6,341,500.00 7,859,500.00 1,413,500.00 39. Sixto Gualberto md. to Maria Gualberto TD 033-02694 TD 033-0278 374 5,457 2,057,000.00 30,013,500.00 40. Corazon Ilao, Isabelle M. Ilao, Concepcion M. Ilao, Michelle I. Ilao, Blanca I. Susi, Enrico Antonio M. Ilao TD 033-03145 TD 033-03146 TD 033-03147 4,243 6,175 1,058 23,336,500.00 33,962,500.00 5,819,000.00 41. Maria Lacsamana TD 033-02479 TD 033-02491 1,157 1,414 6,363,500.00 7,777,000.00 42) Dorotea Macatangay md. to Teodorico Alcantara TD 033-02512 3,003 16,516,500.00 43. Pedro Marasigan TD 033-02518 1,705 9,377,500.00 44. Pablo Mendoza md. to Maria Lourdes Mendoza TD 033-03342 3,447 16,516,500.00 45. Jaime Tauro md. to Reynada Tauro TD 033-02505 TD 033-02507 809 1,584 4,449,500.00 8,712,000.00 46. Heirs of Lucila Aldover TD 090-00004 TD 033-02526 1,251 618 6,880,500.00 3,399,000.00 47. Andrea Balina & Moises Macatangay (heirs) TD 090-00009 TD 033-02462 4,051 2,287 22,280,500.00 12,578,500.00 48. Heirs of Gregorio Dapat TD 090-027 11,938 65,659,000.00 49. Popula Llana (heirs) TD 090-00023 187,583- 45,667= 142,186 782,023,000.00 50) Arsenio Abacan (heirs) TD 035-01112 TD 035-01074 12,384 1,454 68,112,000.00 7,997,000.00 51. Lauro Abraham (heirs) TD 035-01132 5,441 29,925,500.00 52. Manuel Amul, Sr. & Marcosa Marasigan (heirs) TD 035-01077 5,360 29,480,000.00 53. Eulalio Buenafe (heirs) TD 035-01121 3,053 16,791,500.00 54. Generosa Buenafe (heirs) TD 035-01117 2,120 11,660,000.00 55. Marciana Buenafe (heirs) TD 035-01102 TD 035-01107 TD 035-01109 2,106 3,796 1,090 11,583,000.00 20,878,000.00 5,995,000.00 56. Heirs of Guadalupe Dayanghirang TD 035-01131 6,642 36,531,000.00 57. Heirs of Felino Hernandez TD 035-01101 1/3 of 11,365=3,788 20,834,000.00 58. Heirs of Florentino Macatangay TD 035-01101 1/3 of 11,365=3,789 20,839,500.00 59) Brigido Lontoc (heirs) TD 035-01129 1,115 6,132,500.00 60. Heirs of Pedro Magadia TD 035-01104 1,084 5,962,000.00 61. Rosa P. Magadia (heirs) TD 035-01103 1,085 5,967,500.00 62. Heirs of Daniel Magadia TD 035-01105 2,140 11,770,000.00 63. Jose Maranan & Concha Magadia (heirs) TD 035-01106 2,292 12,606,000.00 64. Heirs of Maria Montalbo TD 035-01133 5,044 27,742,000.00 65. Heirs of Godofredo Rosales TD 035-01128 13,000 71,500,000.00 66. Heirs of Maria Consolacion Sarmiento TD 035-01111 13,583 74,706,500.00 67. Heirs of Luisa Villanueva TD 035-01083 TD 035-01085 945 18,209 5,197,500.00 100,149,500.00 68. Evarista Bauan (heirs) TD 033-02534 1,220.5 6,712,750.00 69. Heirs of Maria Caedo TD 033-2712 TD 033-02716 2,795 2,691 15,372,500.00 14,800,500.00 70. Heirs of Agripina Garcia TD 033-024 1,671 9,190,500.00 71. Feliza Macatangay (heirs) TD 033-03261 1,733 9,531,500.00 72. Heirs of Basilio Macaraeg & Pacencia del Mundo TD 033-02525 TD 033-02528 1/7 of 5,088=726.85 1/7 of 4,926=703.7 3,997,675.00 3,870,350.00 T O T A L