609 Phil. 300
CORONA, J.:
Entry No. 40286—Notice of Adverse Claim filed by [petitioners] to protect [their] rights and interest in the parcel of land described herein in view that the same [was] acquired by Vicente Chan from C.N. Hodges and the same [was] also acquired by Joaquin Wong from Adelfa Remaylon vda. de Chan by purchase for the sum of P38,500... .[3]On January 3, 1991, respondent Iloilo City Treasurer Romeo Manikan issued a general notice of delinquency in the payment of real estate taxes.[4] It was published in the Visayan Tribune from January 8 to 14, 1991, January 15 to 21, 1991 and January 22 to 28, 1991.[5]
Section 73. Advertisement of sale of real property at public auction. — After the expiration of the year for which the tax is due, the provincial or city treasurer shall advertise the sale at public auction of the entire delinquent real property, except real property mentioned in subsection (a) of Section forty hereof, to satisfy all the taxes and penalties due and the costs of sale. Such advertisement shall be made by posting a notice for three consecutive weeks at the main entrance of the provincial building and of all municipal buildings in the province, or at the main entrance of the city or municipal hall in the case of cities, and in a public and conspicuous place in barrio or district wherein the property is situated, in English, Spanish and the local dialect commonly used, and by announcement at least three market days at the market by crier, and, in the discretion of the provincial or city treasurer, by publication once a week for three consecutive weeks in a newspaper of general circulation published in the province or city.On September 7, 1994, petitioners Joaquin and Lolita Wong filed a similar complaint with the RTC of Iloilo City, Branch 31.[10]
The notice, publication, and announcement by crier shall state the amount of the taxes, penalties and costs of sale; the date, hour, and place of sale, the name of the taxpayer against whom the tax was assessed; and the kind or nature of property and, if land, its approximate areas, lot number, and location stating the street and block number, district or barrio, municipality and the province or city where the property to be sold is situated. Copy of the notice shall forthwith be sent either by registered mail or by messenger, or through the barrio captain, to the delinquent taxpayer, at his address as shown in the tax rolls or property tax record cards of the municipality or city where the property is located, or at his residence, if known to said treasurer or barrio captain: Provided, however, That a return of the proof of service under oath shall be filed by the person making the service with the provincial or city treasurer concerned. (emphasis supplied)
Section 83. Suits assailing validity of tax sale. — No court shall entertain any suit assailing the validity of a tax sale of real estate under this Chapter until the taxpayer shall have paid into court the amount for which the real property was sold, together with interests of twenty per centum per annum upon that sum from the date of sale to the time of instituting suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declared invalid, but shall be returned to the depositor if the action fails.In a decision dated October 9, 2002,[15] the CA reversed and set aside the assailed resolutions of the RTC. It reasoned that Section 83 of PD 464 was inapplicable since the complaints did not protest the assessment made by the local government unit. Thus, such failure did not deprive the RTC of jurisdiction. However, the CA upheld the validity of the tax sale. Under the law, only registered owners are entitled to a notice of tax sale. Inasmuch as the property remained registered in the names of the Hodges spouses in TCT No. T-7373, said spouses were the only ones entitled to such notice.
Neither shall any court declare a sale invalid by reason of irregularities or informalities in the proceedings committed by the officer charged with the duty of making sale, or by reason of failure by him to perform his duties within the time herein specified for their performance, unless it shall have been proven that such irregularities, informalities or failure have impaired the substantial rights of the taxpayer. (emphasis supplied)[14]
[5] Annexes "F," "F-1" and "F-2" of the petition. Id., pp. 47-49.NOTICE OF DELINQUENCY IN THE
PAYMENT OF REAL PROPERTY TAX IN THE CITY OF ILOILO
Notice is hereby served to all owners of real properties in the City of Iloilo whose real property tax for the year 1990 and/or prior years or any installment thereof, has remained unpaid as of this date that said real properties has become delinquent and that the undersigned City Treasurer who, under the law, is charged to enforce collection of said delinquent taxes will, for that purpose, resort to any of the following remedies to satisfy taxes, penalties, and costs:a) Seizure of personal property of the taxpayer and the sale thereof at public auction; and/or
b) File civil suit with the proper court; and/or
c) Sell the entire delinquent property at public auction.
At any time however, before any of the above-mentioned remedies is instituted, payment maybe made with penalty at the rate of two per centum per month on the amount of the delinquent tax for each month of delinquency or fraction thereof but not exceeding twenty-four per centum per annum until the delinquent tax shall be fully paid; and further, that unless the delinquent tax and penalties be paid or the tax shall have been judicially set aside, the entire delinquent real property will be sold at public auction to satisfy taxes, penalties and costs, and that thereafter the full title of the property will remain with the purchaser, subject only to the right of the delinquent taxpayer or any other person in his behalf or any person holding lien or claims over the property to redeem the said property within one year from the date of sale.
Iloilo City, January 3, 1991.
(Sgd.) ROMEO V. MANIKAN
City Treasurer