This case has been cited 1 times or more.
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2005-10-24 |
PANGANIBAN, J. |
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| The sale of land "for tax delinquency is in derogation of property rights and due process[;] the prescribed steps must be followed strictly."[14] In the present case, notices either of delinquency or of sale were not given to the delinquent taxpayer. Those notices are mandatory, and failure to issue them invalidates a sale.[15] Because it was clearly in contravention of the requirements under the law and jurisprudence, the subsequent sale of the real property did not make its purchaser the new owner. | |||||