assessed value of land - pro rata?

Good day to all! gusto ko lng po sanang itanong kung pano po ba ung assessed value in connection with accion publiciana. kc po ang assessed value is 39,000 ng whole lot, say 4 hectares. pero sa TAx declaration po eh 1 hectare = 39k tos ung 3hectares kc eroded is 0, so the total assessed value is 39k...ung tax dec po is 2010.. kc po hnd kumuha ng bago ung may ari. un po ang inattach sa complaint. Ngaun po ung case is nai file sa RTC. ung land po na subject of the dispute was eroded before pero nlaman nlng nung may ari dis 2011 na kinucultivate na pala ng anak ng tenant nya ung excess ng 1 hectare. so hnd na eroded ngaun. the other party is questioning the jurisdiction of RTC kc according to him, the land which was allegedly illegally entered into was not included in the 1 hectare which has the assessed value of 39k. Na ung 1 hectare na pinasok nya eh kasali sa 0 assessed value.

My question is ano po ung assessed value pra madetermine ung jurisdiction? kelangan bang pro rata sa land na subject of dispute or it will suffice na ung assessed value ng buong land khit na part lng nito ung subject ng dispute.

maraming maraming salamat po

Market value at the time na sinampa ung kaso.

Appraised value po yan ng appraiser galing po sa munisipyo. Mas may alam po sila sa mga ganyan po para macompute ung market value.