Title
Pecson vs. Court of Appeals
Case
G.R. No. 105360
Decision Date
May 25, 1993
The Supreme Court upheld the validity of a public auction sale, stating that notices can be sent to a delinquent taxpayer's address in tax records rather than their current residence.
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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

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