vs.
HEIRS OF JUANITO TARONA, Represented by CARLOS TARONA, ROGELIO
TARONA and LOURDES TARONA, Respondents.
Facts: Carlos, Rogelio, and Lourdes Tarona (the Taronas) filed an action before the Regional
Trial Court (RTC) of Balanga, Bataan, against petitioner Anicia Valdez-Tallorin (Tallorin) for the
cancellation of her and two other womens tax declaration over a parcel of land. The Taronas
alleged in their complaint that, unknown to them, in 1981 the Assessors Office cancelled Tax
Declaration 463 in the name of their father, Juanito Tarona (Juanito), covering 6,186 square
meters of land in Morong, Bataan.
The cancellation was allegedly based on an unsigned though notarized affidavit that Juanito
allegedly executed in favor of petitioner Tallorin and two others, namely, Margarita Pastelero
Vda. de Valdez and Dolores Valdez, who were not impleaded in the action. In place of the
cancelled one, the Assessors Office issued Tax Declaration 6164 in the names of the latter three
persons. The old man Taronas affidavit had been missing and no copy could be found among the
records of the Assessors Office.
Tallorin was about to be declared in default for failing to answer the complaint within the
allowable time. The Taronas filed a motion to declare Tallorin in default. However, before the
RTC may rule upon the same, Tallorin filed a belated anser. RTC denied Taronas motion for
reconsideration and admitted Tallorins answer. The Taronas went to the CA via special civil
action for certiorari which held that the RTC should have heard the Taronas motion to declare
Tallorin in default. CA ordered the remand of the case to RTC.
RTC thereafter heard the Taronas motion to declare Tallorin in default, granted the same, and
directed the Taronas to present evidence ex parte. RTC rendered judgment, a) annulling the tax
declaration in the names of Tallorin, Margarita Pastelero Vda. de Valdez, and Dolores Valdez; b)
reinstating the tax declaration in the name of Juanito; and c) ordering the issuance in its place of
a new tax declaration in the names of Juanitos heirs. The trial court also ruled that Juanitos
affidavit authorizing the transfer of the tax declaration had no binding force since he did not sign
it.
Tallorin appealed the above decision to the CA, pointing out 1) that the land covered by the tax
declaration in question was titled in her name and in those of her two co-owners; and 2) that the
trial court erred in not dismissing the complaint for failure to implead Margarita Pastelero Vda.
de Valdez and Dolores Valdez who were indispensable parties in the action to annul Juanitos
affidavit and the tax declaration in their favor.
The CA affirmed the decision of the RTC.
Issue: Whether or not the CA erred in failing to dismiss the Taronas complaint for not
impleading Margarita Pastelero Vda. de Valdez and Dolores Valdez in whose names, like their
co-owner Tallorin, the annulled tax declaration had been issued