Case Summary (G.R. No. L-9061)
Property Details and Tax Sale Mechanics
The property in question is described as a parcel of land with an area of 99.40 square meters. However, the Ordinance that describes the property in the tax sale does not match the descriptions in the Ordovezas' Transfer Certificate of Title No. 79178, which notes the property comprises two lots with a total area of 94.80 square meters and 2.30 square meters, respectively. The City Treasurer conducted the auction for tax delinquency on October 29, 1949, resulting in Velayo winning the bid.
Procedural Developments Post-Sale
Following the tax sale, the Ordovezas were unaware of the proceedings until November 20, 1950, when Fernando Ordoveza attempted to pay the back taxes. At that point, he was informed of the sale and subsequently offered to reimburse Velayo's payment with interest. Velayo did not respond to Ordoveza’s offer and instead proceeded to secure a certificate of sale from the City Treasurer on December 4, 1950. The Ordovezas attempted to redeem the property by sending payment to the City Treasurer, which the office accepted merely as a deposit, asserting that the redemption period had expired.
Denial of Velayo’s Petition
Velayo then filed for the registration of the property, asserting ownership based on the September 12, 1951 deed executed by the City Treasurer. The Ordovezas opposed the registration, citing discrepancies in property descriptions and arguing that they had already paid the relevant taxes. On February 22, 1955, the Court of First Instance of Manila upheld the Ordovezas’ opposition and dismissed Velayo’s registration petition.
Legal Provisions Under Review
The key legal framework under review stems from Republic Act No. 409, which stipulates the role of the City Assessor and Collector in tax delinquency cases. This act delineates responsibilities relating to tax collection and property sales, stating that the City Assessor—not the City Treasurer—should oversee the processes of tax sale auctions, notifications, and the execution of sale deeds.
Decision Rationale
The ruling explained that the notice of sale and subsequent actions taken by the City Treasurer were invalid since he lacked the authority to conduct such sales or issue deeds of sale under the law. This error c
...continue readingCase Syllabus (G.R. No. L-9061)
Case Overview
- This case involves an appeal by Ricardo Velayo against Fernando Ordoveza and others regarding a disputed property sale for unpaid real estate taxes.
- The initial sale occurred on October 29, 1949, conducted by the City Treasurer of Manila.
Background of the Property
- The property in question is described as "LAND containing an area of 99.40 SQUARE METERS, more or less," located at 813 Lepanto, Sampaloc, Manila.
- This property was registered under Transfer Certificate of Title No. 79178, owned by Fernando, Ramon, Annie, Beatriz, and Isabelita Ordoveza.
- The Ordovezas had acquired this property before 1948, but the title reflects a different description, indicating it as Lots Nos. 20 and 21 of Block No. 4002 with a total area of 94.80 and 2.30 square meters respectively.
Events Leading to the Dispute
- On November 20, 1950, Fernando Ordoveza attempted to pay the overdue real estate taxes but was informed of the tax sale.
- Ordoveza sent a letter to Velayo on the same day, offering to reimburse him along with 15% interest, but received no response.
- Ordoveza later sent a letter to the City Treasurer on December 11, 1950, enclosing a money order for P300.72 to redeem the property. However, the City Treasurer accepted this only as a deposit, citing that the redemption period had expired.
Proceedings and Filings
- Velayo filed the certificate of sale with the Register of Deeds of Manila on December 15, 1950, and subsequently the C