DISPOSITIVE:

WHEREFORE, premises considered the instant petition is GRANTED.  The Decision dated January 29, 2020 and the Resolution dated July 23, 2020 of the Court of Appeals in CA-G.R.  CV No. 108313 are SET ASIDE. The tax we conducted on October 2, 2013 hereby declared NULL AND VOID.

So Ordered.“

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

THE SUBJECT PROPERTY INCURRED DILINQUENCY IN REAL ESTATE TAXES. PUBLIC AUCTION WAS HELD AND RESPONDENT WAS THE HIGHEST BIDDER. BUT IT APPEARS THAT THERE WAS NO VALID NOTICE TO FILINVEST THE REGISTERED OWNER NOR TO THE BUYER OF SUBJECT PROPERTY WHOSE PURCHASE OF THE SAME WAS DULY ANNOTATED IN THE TITLE. THE SUPREME COURT SAID THAT SINCE THERE WAS NO PROPER NOTICE REGARDING THE TAX SALE SAID TAX SALE WAS NOT VALID. THE RESPONDENT CANNOT BE DECLARED THE NEW OWNER.

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SCD-2022-0001-Filinvest Development Corporation vs. Nilo Del RosarioDownload

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