The taking of private lands under the agrarian reform program partakes of the nature of an expropriation proceeding. In computing the just compensation for expropriation proceedings, the value of the land at the time of the taking must be considered. The time of taking is the time when the landowner was deprived of the use and benefit of his property, such as when title is transferred to the Republic. While the determination of just compensation is essentially a judicial function vested in the RTC acting as a Special Agrarian Court, the judge cannot abuse his discretion by not taking into full consideration the factors specifically identified by law and implementing rules. The Special Agrarian Courts (SACs) are not at liberty to disregard the formula laid down (by the DAR), because unless an administrative order is declared invalid, courts have no option but to apply it.
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