This case has been cited 2 times or more.
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2015-06-22 |
MENDOZA, J. |
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| On the first issue, the CA erred in taking cognizance of the case. Section 267 of R.A. No. 7160 explicitly provides that a court shall not entertain any action assailing the validity or sale at public auction of real property unless the taxpayer deposits with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. This condition is a jurisdictional requirement, the nonpayment of which warrants the dismissal of the action.[20] Considering that BRC did not make such deposit, the RTC should not have acted on the opposition of BRC. Section 267 reads:Section 267. Action Assailing Validity of Tax Sale. - No court shall entertain any action assailing the validity or any sale at public auction of real property or rights therein under this Title until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. | |||||
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2009-07-03 |
CORONA, J. |
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| In this regard, National Housing Authority v. Iloilo City[19] holds that the deposit required under Section 267 of the Local Government Code is a jurisdictional requirement, the nonpayment of which warrants the dismissal of the action. Because petitioners in this case did not make such deposit, the RTC never acquired jurisdiction over the complaints. | |||||