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JUAN CASTILLO v. DIRECTOR OF LANDS

This case has been cited 3 times or more.

	GR No. 184203 2014-11-26	CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY LEONEN, J.
As for the EPZA, Commonwealth Act No. 470 or the Assessment Law was in force when the EPZA's charter was enacted. Unlike the Local Government Code, Commonwealth Act No. 470 does not contain a provision specifically exempting instrumentalities of the national government from payment of real property taxes.[275] It was necessary to put an exempting provision in the EPZA's charter.
	GR No. 130228 2004-07-27	BERNABE FOSTER-GALLEGO v. SPS. ROMEO AND VIVIEN GALANG CARPIO, J.
Unlike in Ferrer, there is also insufficient evidence in the records to verify at this time petitioner's allegations that RTC-Branch 138, the City Treasurer and Register of Deeds of Parañaque failed to observe the legal requirements of notice and due process on tax sales of real property. Worse, petitioner anchors many of his arguments assailing the public auction of the Property on the outmoded Assessment Law of 1939.[52] Presidential Decree No. 464 had long superseded the Assessment Law, which was no longer the applicable law when the tax sale of the Property took place in 1982.[53]
	GR No. 138280 2003-03-10	LEON REQUIRON v. SINABAN PUNO, C.J.
We hold that petitioner failed to discharge his burden. The law applicable at the time of the alleged public auction sale is Commonwealth Act No. 470,[52] otherwise known as the "Assessment Law." Pres. Decree No. 464, also known as "The Real Property Tax Code" applied by the Court of Appeals took effect on June 1, 1974, some six months after the alleged sale. Nevertheless, no substantial variance exists between the aforementioned laws concerning the required procedure in the conduct of public auction sale involving real properties with tax delinquencies.