Case Digest (G.R. No. 180884)
Facts:
Emerlinda S. Talento, in her capacity as the Provincial Treasurer of the Province of Bataan, petitioner, v. Hon. Remigio M. Escalada, Jr., Presiding Judge of the Regional Trial Court of Bataan, Branch 3, and Petron Corporation, respondents, G.R. No. 180884, June 27, 2008, Supreme Court Third Division, Ynares-Santiago, J., writing for the Court.On June 18, 2007, the Provincial Assessor’s Office of Bataan issued a notice of revised assessment against Petron Corporation over certain machineries and equipment in Lamao, Limay, Bataan; by June 30, 2007 the Provincial Treasurer notified Petron that its total delinquent real property tax liability amounted to P1,731,025,403.06 covering alleged deficiencies from 1994 through the first and second quarters of 2007. Petron was afforded 60 days to appeal to the Local Board of Assessment Appeals (LBAA).
On August 17, 2007 Petron filed an appeal with the LBAA (LBAA Case No. 2007-01) contesting the revised assessment on multiple grounds — including prior declaration of the properties, alleged impermissible assessment for periods beyond ten years under the Local Government Code (citing Section 222), alleged errors in fair market/replacement cost computation, exclusion of prompt-payment discounts, and alleged effective date disputes — and sought approval of a surety bond in the amount of P1,286,057,899.54. On August 22, 2007 the Provincial Treasurer issued a final notice of delinquent real property tax warning of levy and auction if Petron failed to settle the assessment.
Petron protested by letter and moved in the LBAA to lift the final notice of delinquency and a Warrant of Levy; it argued the LBAA appeal and the posted surety bond rendered the collection action premature. After receiving a notice of sale scheduled for October 17, 2007, Petron withdrew its LBAA motion and, on October 8, 2007, filed an action in the Regional Trial Court of Bataan (Civil Case No. 8801) praying for prohibition with a temporary restraining order (TRO) and preliminary injunction to enjoin the auction of its properties. The RTC issued a 20-day TRO on October 15, 2007.
On November 5, 2007 the RTC (Branch 3) granted Petron’s petition for a writ of preliminary injunction, enjoining the Provincial Treasurer, her agents and representatives from proceeding with the scheduled public auction pending resolution of the main action, conditioned on Petron’s posting of an additional injunction bond of P444,967,503.52 to complete the total assessed amount. The RTC held that scheduling the sale despite the pendency of Petron’s appeal and posting of a surety bond deprived Petron of its right to appeal.
Petitioner brought the present petition for certiorari under Rule 65...(Subscriber-Only)
Issues:
- Was the present petition properly filed and timely when the petitioner invoked Rule 65 instead of a petition for review on certiorari under Rule 45 and filed beyond the reglementary period?
- Did petitioner’s failure to file a motion for reconsideration with the RTC and to first seek relief from the Court of Appeals bar relief under Rule 65?
- On the merits, did the RTC correctly grant a writ of preliminary injunction enjoining the sale of Petron’s properties pending resolution of its appeal...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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