06-02-2019, 11:45 AM
In auction sales of property for tax delinquency, notice to delinquent landowners and to the public in general is an essential and indispensable requirement of law, the non-fulfillment of which vitiates the same. The failure to give notice to the right person, i.e., the real owner, will render an auction sale void.
The law requires that a notice of the auction sale must be properly sent to the registered owner and not merely through publication.
For the purpose of real property taxation, the registered owner of the property is deemed the taxpayer.
See;
-Tan vs. Bantegui, G.R. No. 154027, October 24, 2005
-Tiongco vs. PVB, G.R. No. 82782, August 5, 1992
-Sps Hu Chuan and Leoncia Lim Hu vs Sps Renato and Maria Aurora Unico, G.R. No. 146534, Sept. 18, 2009
The law requires that a notice of the auction sale must be properly sent to the registered owner and not merely through publication.
For the purpose of real property taxation, the registered owner of the property is deemed the taxpayer.
See;
-Tan vs. Bantegui, G.R. No. 154027, October 24, 2005
-Tiongco vs. PVB, G.R. No. 82782, August 5, 1992
-Sps Hu Chuan and Leoncia Lim Hu vs Sps Renato and Maria Aurora Unico, G.R. No. 146534, Sept. 18, 2009