Case Digest (G.R. No. 105360)
Facts:
- Pedro P. Pecson is the petitioner against the Hon. Court of Appeals and several respondents, including Erlinda Tan and the Register of Deeds of Quezon City.
- Pecson's property was auctioned on November 12, 1980, due to unpaid real estate taxes.
- The auction was conducted by Anselmo O. Regis, the City Treasurer of Quezon City.
- Pecson claimed he was not notified of the auction and was unaware of his right to redeem the property.
- Notices were sent to "No. 79 Paquita Street, Sampaloc, Manila," which Pecson argued was incorrect; his actual address was "No. 1009 Paquita St., Sampaloc, Manila," and he had moved to "No. 79, Kamias Road, Quezon City."
- The Regional Trial Court dismissed Pecson's complaint, stating that published notices constituted sufficient notice in rem.
- An amended order on February 8, 1989, upheld the dismissal of Pecson's complaint.
- The Court of Appeals affirmed the trial court's decision, prompting Pecson to file a petition for certiorari with the Supreme Court regarding the validity of the auction.
Issue:
- (Unlock)
Ruling:
- The Supreme Court denied the petition and affirmed the Court of Appeals' decision, validating the public auctio...(Unlock)
Ratio:
- The Supreme Court's decision was based on the interpretation of Section 73 of the Real Property Tax Code, which details the notification requirements for delinquent taxpayers.
- The Court determined that notices were sent to the address recorded in the tax rolls, which was legally sufficient.
- Pecson's claim that notices should have been sent to his previous address was rejected, as he had provided the address used for notification.
- The Court emphasized that prope...continue reading
Case Digest (G.R. No. 105360)
Facts:
The case involves Pedro P. Pecson as the petitioner and the Hon. Court of Appeals, Erlinda Tan, Juan Nuguid, Mamerto G. Nepomuceno, Anselmo O. Regis, and the Register of Deeds of Quezon City as respondents. The events leading to this case began with the public auction of Pecson's property due to non-payment of real estate taxes. The auction was conducted on November 12, 1980, by Anselmo O. Regis, the City Treasurer of Quezon City. Pecson claimed that he was not notified of the auction and was unaware of his right to redeem the property. Notices regarding the auction were sent to him at "No. 79 Paquita Street, Sampaloc, Manila," which he argued was not his correct address. He contended that his actual address was "No. 1009 Paquita St., Sampaloc, Manila," and that he had since moved to "No. 79, Kamias Road, Quezon City." The Regional Trial Court of Quezon City dismissed Pecson's complaint in Civil Case No. Q-41471, ruling that the notices published in a newspaper constituted sufficient notice in rem. The trial court also noted that the address used for sending notices was inconsequential since Pecson failed to pay the taxes. An order dated February 8, 1989, amended the decision but maintained the dismissal of Pecson's complaint. The Court of Appeals affirme...