G.R. No. 39671; June 29, 1934
THE CITY OF MANILA, plaintiff-appellant, vs. SALVADOR ROXAS Y ELIO, ET AL., defendants. MARIA ELIO VIUDA DE ROXAS and CU UNJIENG E HIJOS, appellees.

FACTS

The City of Manila initiated expropriation proceedings against the properties of the appellees. During the period between the dispossession of the owners and the formal taking of title by the city, the appellees paid real estate taxes under protest. The trial court awarded the appellees compensation for these taxes paid during that interim period. The City of Manila appealed, raising procedural and factual issues not presented in the trial court.

ISSUE

Whether the award of taxes paid by the property owners during the period between dispossession and the city’s taking of title is part of just compensation in expropriation proceedings.

RULING

Yes. The Supreme Court affirmed the trial court’s orders. The Court held that just compensation requires the expropriating entity to assume all burdens of ownership from the time it deprives the owner of the beneficial use of the property. Where the owner is dispossessed but legal title has not yet formally transferred, and the owner is compelled to pay taxes, such payments must be reimbursed as part of just compensation. To do otherwise would unjustly diminish the award. Procedural issues not raised in the trial court were disregarded on appeal.

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