If a parcel of land sought to be registered is located in two (2) provinces, where should the case be filed?

• A. In both provinces;
• B. If declared for taxation purposes in one (1), then in that province;
• C. If the boundary has already been determined and there are now plans for the two (2) provinces, then file the same in each of the provinces;
• D. If the land has been declared for taxation purposes in one province, then, file it in the said province even if the boundary has not yet been determine. (Note: The boundary should have been determined.)