Immovable Properies Flashcards
What are IMMOVABLE PROPERTY/ REALTY?
Generally, real properties are things that are permanently or intended to be permanently attached or fixed to another thing, or cannot be transferred from place to place, of if they can be transferred, the transfer cannot be done without injury or damage to the immovable to which they are attached.
What are the classes of immovable or real property?
1) By nature;
2) By incorporation;
3) By destination;
4) By analogy.
What are the different IMMOVABLE PROPERTIES? (Art. 415)
1) Those which adhered to the soil;
2) Trees, plants, and growing fruits;
3) Attached to immovable objects (Rex Vinta);
4) Objects or use of Ornamentation;
5) Machineries;
6) Animal Houses;
7) Fertilizer actually used on a piece of land;
8) Mines, Quarries, and Slag Dumps… Waters;
9) Docks and Structures;
10) Contracts for public works, and servitudes and other real rights over immovable property.
Ladera v. Hodges in rel. to Art. 415 [1]
The law does not make a distinction as to whether the owner of the building is also the owner of the land where the building is situated.
All kinds which adhered to the soil (Art. 415 [1])
Land, buildings, roads and constructions of all kinds adhered to the soil.
Trees, plants, and growing fruits (Art. 415 [2])
Trees, plants and growing fruits, while they are attached to the land or form an integral part of an immovable (e.g. uprooted timber is an integral part of timberland)
Rex Vinta (Art. 415 [3])
Everything attached to an immovable in fixed manner, in such a way that it cannot be separated therefrom without breaking the material or deterioration of the object.
Objects or use of ornamentation (Art. 415 [4]); REQUISITES
Statues, reliefs, paintings or other objects or use of ornamentation, (a)placed in a building or on lands by the owner of the immovable (b)in such a manner that it reveals the intention to attach them permanently to the tenement.
Machineries, receptacles, instruments (Art.415 [5]);
Machinery, receptacles, instruments or implements intended by the owner of the tenement for an industry or works which may be carried on in a builiding or on a piece of land, and which tend to directly to meet the needs of the said industry or works.
What are the REQUISITES for the machineries to be considered REALTY? (Mindanao Bus Company v. City Assessor and Treasurer)
1) It must be place by the owner of the tenement or his agent;
2) The industry or work must be carried in a building or a piece of land;
3) Must tend directly to meet the needs of the work or industry.
4) The machines must be essential and prinicipal elements in the industry, and not merely incidentals.
Animal houses (Art. 415 [6])
Animal houses, pigeon houses, beehives, fish ponds or breeding place of similar nature, in case their owner has placed them or preserves them with the intention to have them permanently attached to the land, and forming a permanent part of it, the animals in these places are included.
Mines, quarries, and slag dumps… (Art. 415 [8])
While the matter thereof form part of the bed, and water either running or stagnant.
Docks and Structures (Art. 415 [9])
Docks and structures which, though floating, are intended by their nature and object to remain at a fixed place on a river, lake or coast.
“MACHINERY” for the purpose of real property tax (Sec. 199 [o])
Embraces machines, equipments, mechanical contrivances, instrument, appliances, or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the need of the particular industry, business, or activity and which by their very nature and purpose are designed.
