Property

1.) Burgos Immovable property may be seized under a search warrant if its owner is not
the owner of the land where it is placed for then it is classified as movable.

2.) Serg The machines although each of them was movable or personal property on its
own, all of them have become immobilized by destination because they are essential
and principal elements of petitioner chocolate making-industry
Contracting parties may validly stipulate that real properties be considered as
personal property, after agreeing to such stipulation, they are consequently
estopped from claiming otherwise agreement is good only insofar as the
contracting parties are concerned
Third persons acting in good faith are not affected by its stipulation.

3.) Caltex Gasoline station equipments and machineries are subject to real property tax
Gasoline station equipments and machineries are permanent fixtures for purpose of
realty taxation it is a familiar phenomenon to see things classed as real property
for purposes of taxation which on general principle might be considered personal
property

4.) Manila electric Storage tanks although not embedded on land considered as
improvements and are subject to realty tax

5.) Rubiso Ships or vessels, whether moved by steam or by sail, partake, to a certain
exent, of the nature and conditions of real property, on account of their value and
importance in the world commerce, and for this reason the provision of art 573 of the
code of commerce are nearly identical with those of article 1473 of the civil code

6.) Sibal (2) 334 art civil code, growing sugar can is considered personal property. At
common law all annual crops which are raised by yearly manurance and labor and
essentially owe their existence to cultivation may be levied as personal property. Act
no.1508 ungathered products have the nature of personal property

7.) Benguet the real property tax code does not carry a definition of real property and
simply says that the realty tax is imposed on real property such as lands, buildings,
machinery and other improvements affixed or attached to real property.
CA no 470 sec. 2 realty tax is due on the real property, including, buildings,
machinery and other improvements. Not specifically exempted in sec. 3 thereof.
Tailings dam does not fall under any of the classes exempt therein.
Court is convinced that the dam falls within the definition of an improvement
because it is permanent in character and it enhances both the value and utility of
petitioners mine. Immovable nature of the dam makes it a real property under sec.
38 of the real property tax code.

8.) Makati Execution of chattel mortgage on machinery permanently attached to the
ground is only an equitable ground for rendering the contract voidable provided that
the mortgagor has not been benefited by the contract. * status of the machinery was
never placed in issue before the lower court.

9.) Davao machinery is movable in its nature only becomes immobilized when placed in a
plant by the owner of the property or plant, but not so when placed by a tenant, a
usufructuary, or any person having only a temporary right unless such person acted as
the agent of the owner

10.) Berkenkotter The installation of a machinery and equipment in a mortgaged sugar
central, for the purpose of carrying out the industrial functions of the latter and
increasing production, constitutes permanent improvement and subjects said machinery
and equipment to the mortgage constituted thereon.

11.) Ago vs CA The installation of the sawmill machineries in the building of the sawmill
company, for use in the sawing of logs carried on in said building, the same became a
necessary and permanent part of the building, converting the said machineries and
equipments into real estate within the meaning of article 415

12.) Peoples bank the law considers as real property machinery, liquid containers,
instruments or replacements intended by the owner of any building or land for use in
connection with any industry or trade being carried on therein and which are expressly
adapted to meet the requirements of such trade or industry.