Tax Declaration (TaxDEc) properties in Panglao, Bohol: What is it?

Tax declaration (TaxDec) properties are common in municipalities and provinces. Tax Declaration, as opposed to a certificate of title, is NOT a conclusive proof of ownership. A TaxDec merely represents that a person has been paying taxes for a certain parcel of land and, as such, has the preferential right to apply for title. A person who buys the TaxDec property then acquires such preferential right.