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ANTONIO TALUSAN v. HERMINIGILDO* TAYAG

This case has been cited 5 times or more.

	GR No. 205785 2016-01-20	HELEN B. LUKBAN v. OPTIMUM DEVELOPMENT BANK CARPIO, J.
Only the registered owner of the property is deemed the taxpayer who is entitled to a notice of delinquency and other proceedings relative to the tax sale.[14] In this case, Atienza received the Warrant of Levy[15] and the Notice of Sale.[16] Whether Atienza received the Notice of Public Auction is a factual issue that was not raised by Optimum Bank because it is an issue that only Atienza, being the registered owner, can raise.
	GR No. 212246 2015-06-22	OFELIA GAMILLA v. BURGUNDY REALTY CORPORATION MENDOZA, J.
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]
	GR No. 164687 2009-02-12	SM PRIME HOLDINGS v. ANGELA V. MADAYAG NACHURA, J.
It is well to note at this point that, in its bid to avoid multiplicity of suits and to promote the expeditious resolution of cases, Presidential Decree (P.D.) No. 1529 eliminated the distinction between the general jurisdiction vested in the RTC and the latter's limited jurisdiction when acting merely as a land registration court. Land registration courts, as such, can now hear and decide even controversial and contentious cases, as well as those involving substantial issues.[22] When the law confers jurisdiction upon a court, the latter is deemed to have all the necessary powers to exercise such jurisdiction to make it effective. [23] It may, therefore, hear and determine all questions that arise from a petition for registration.
	GR NO. 137534 2006-08-03	EFREN AQUINO v. QUEZON CITY AZCUNA, J.
Contrary to the stand taken by Petitioners Aquino, despite the provisions of Section 65, the local government concerned need not post and publish the notice of delinquency, it being sufficient that personal service was done. In Talusan v. Tayag,[13] one of the issues raised was the lack of publication of the notice of delinquency. As to this issue the Court said, speaking through now Chief Justice Panganiban:Petitioners assert that the tax sale should be annulled because of noncompliance with the requirement of publication prescribed in Section 65 of PD 464.
	GR NO. 130871 2006-02-17	FIL-ESTATE MANAGEMENT INC. v. GEORGE H. TRONO SANDOVAL-GUTIERREZ, J.
Courts of First Instance shall have exclusive jurisdiction over all applications for original registration of title to lands, including improvements and interests therein, and over all petitions filed after original registration of title, with power to hear and determine all questions arising upon such applications or petitions. x x x Pursuant to the above provisions, the Regional Trial Court (formerly Court of First Instance) has the authority to act, not only on applications for original registration of title to land, but also on all petitions filed after the original registration of title. Thus, it has the authority and power to hear and determine all questions arising from such applications or petitions.[8]