This case has been cited 1 times or more.
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2005-09-16 |
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| The above-quoted ratiocination does not sit well with this Court for two fundamental reasons. First, the trial court erroneously declared that personal notice to the delinquent taxpayer is not required. On the contrary, personal notice to the delinquent taxpayer is required as a prerequisite to a valid tax sale under the Real Property Tax Code,[21] the law then prevailing at the time of the tax sale on 28 August 1982.[22] | |||||