Since the city treasurer failed to send the required notices to the delinquent registered owner of the property, the High Tribunal rendered void not only the levy, but the consequent public auction and sale of the subject property.
AFTER almost 20 years of legal battle, the Supreme Court (SC) decided to void Antipolo City government’s forfeiture of three parcels of prime properties which were deemed “delinquent.”
In its 29-page decision promulgated on August 9 (but was made public only last week), SC ruled that landowners who are registered on the certificates of title – not those found on tax declarations – should be notified in warrants of levy for non-payment of taxes, otherwise the subsequent sale and forfeiture of the levied real property would be invalid.
Citing Section 258 of Republic Act 7160, the Local Government Code of 1991 (LGC), the Tribunal said that the law requires the treasurer of the local government to send the warrant of levy to the delinquent owner of the real property, among others.
“The term ‘delinquent owner’ shall be construed as the person registered as owner of the realty based on the certificate of title, and not on the tax declaration.”
“The failure of the treasurer to send the required notices to the delinquent registered owner of the property shall render void not only the levy, but the consequent public auction and sale of the subject property,” it added.
Notice of Levy
Prior to the SC ruling, Antipolo Regional Trial Court Branch 99 came out with a decision favoring Transmix Builders & Construction, Inc. which bought three titled parcels of land in 1997 from a certain Clarisa San Juan Santos along Sumulong Highway in Antipolo City, with tax declaration also under her name.
After the sale was consummated, certificates of titles were issued in the name of the firm. However, Transmix failed to transfer the tax declarations over the properties in its name.
On Oct. 30, 2005, the Antipolo City treasurer published in a newspaper the notices of delinquency of real properties with unpaid real property taxes (RPT). Thereafter, the city government issued the corresponding notices of levy and the three lots bought by Transmix Builders were included.
Forfeited
However, the notices were sent to Santos in her address reflected on the tax declarations, not to the firm as registered on the certificates of titles.
In December 2005, the city government forfeited the properties after a failed public auction, for which Transmix President Leodegario Santos requested reconsideration and promised to settle the delinquencies.
“On February 26, 2009, respondent's President, Leodegario R. Santos, wrote the City Treasurer requesting for an opportunity to settle and pay the delinquencies. He claimed that they were unaware of the assessments and statements of accounts sent by the City Treasurer to Santos.”
In response to Transmix’s request, the City Council on July 12, 2010 passed City Ordinance 2010-39819 which prescribed the date of payment without interest of delinquent realty taxes in the City of Antipolo.
That same year, Transmix paid the taxes and subsequently asked then City Treasurer Josefina de Jesus to strike down their property in the list of delinquent real properties.
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