This case has been cited 2 times or more.
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2015-06-22 |
MENDOZA, J. |
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| Evidently, it is incumbent upon the City Treasurer to convey the notice of delinquency to the taxpayer.[21] The strict adherence to the notice requirement in tax sales is imperative not only for the protection of the taxpayers, but also to allay any possible suspicion of collusion between the buyer and the public officials called upon to enforce such laws.[22] | |||||
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2009-09-18 |
CORONA, J. |
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| With regard to determining to whom the notice of sale should have been sent, settled is the rule that, for purposes of real property taxation, the registered owner of the property is deemed the taxpayer.[12] Thus, in identifying the real delinquent taxpayer, a local treasurer cannot rely solely on the tax declaration but must verify with the Register of Deeds who the registered owner of the particular property is. [13] | |||||