TAXATION LAW REVIEWER FOR THE 2014 OCTOBER BAR EXAMS: BLITZ NOTES:the interpretation of the notice requirements under Sections 65 and 73 of Presidential Decree (P.D.) No. 464 (the Real Property Tax Code then in force): x x x SECTION 65. Notice of delinquency in the payment of the real property tax. — Upon the real property tax or any installment thereof becoming delinquent, the provincial or city treasurer shall immediately cause notice of the fact to be posted at the main entrance of the provincial building and of all municipal buildings or municipal or city hall and in a public and conspicuous place in each barrio of the municipality of the province or city as the case may be. The notice of delinquency shall also be published once a week for three consecutive weeks, in a newspaper of general circulation in the province or city, if any there be, and announced by a crier at the market place for at least three market days. Such notice shall specify the date upon which tax became delinquent, and shall state that personal property may be seized to effect payment. It shall also state that, at any time, before the seizure of personal property, payment may be made with penalty in accordance with the next following section, and further, that unless the tax and penalties be paid before the expiration of the year for which the tax is due, or the tax shall have been judicially set aside, the entire delinquent real property will be sold at public auction, and that thereafter the full title to the property will be and remain with the purchaser, subject only to the right of delinquent taxpayer or any other person in his behalf to redeem the sold property within one year from the date of sale. x x x SECTION 73. Advertisement of sale of real property at public auction. — After the expiration of the year for which the tax is due, the provincial or city treasurer shall advertise the sale at public auction of the entire delinquent real property, except real property mentioned in subsection (a) of Section forty hereof, to satisfy all the taxes and penalties due and the costs of sale. Such advertisement shall be made by posting a notice for three consecutive weeks at the main entrance of the provincial building and of all municipal buildings in the province, or at the main entrance of the city or municipal hall in the case of cities, and in a public and conspicuous place in the barrio or district wherein the property is situated, in English, Spanish and the local dialect commonly used, and by announcement at least three market days at the market by crier, and, in the discretion of the provincial or city treasurer, by publication once a week for three consecutive weeks in a newspaper of general circulation published in the province or city. The notice, publication, and announcement by crier shall state the amount of the taxes, penalties and costs of sale; the date, hour, and place of sale, the name of the taxpayer against whom the tax was assessed; and the kind or nature of property and, if land, its approximate areas, lot number, and location stating the street and block number, district or barrio, municipality and the province or city where the property to be sold is situated. Copy of the notice shall forthwith be sent either by registered mail or by messenger, or through the barrio captain, to the delinquent taxpayer, at his address as shown in the tax rolls or property tax record cards of the municipality or city where the property is located, or at his residence, if known to said treasurer or barrio captain: Provided, however, That a return of the proof of service under oath shall be filed by the person making the service with the provincial or city treasurer concerned. Both petitioners construe the above-quoted provisions to mean that two sets of notices, one under Section 65 and the other under Section 73, are required before a delinquent property could be sold for failure to pay real property taxes. With respect to the first notice under Section 65, the owner of the real property subject to tax is supposed to be given a Notice of Tax Delinquency stating that if the property tax is not paid, the local government would sell the real property to satisfy the tax in arrears. This consists of four separate measures: 1) posting of the notice of tax delinquency at the main entrance of the city hall; 2) posting of the notice of tax delinquency in a public and conspicuous place in each barangay of the city; 3) publication of the notice of tax delinquency once a week for three consecutive weeks in a newspaper of general circulation in the city; and 4) verbal announcement of the existence of the notice of tax delinquency by a crier at the market place for at least three market days. The second notice under Section 73 pertains to a Notice of Sale at Public Auction notifying the owner of the real property that since there was failure to heed the first notice, the local government would now be selling his delinquent property at public auction on a specified date to satisfy the tax in arrears.(2014 TACORDA BIDO BERNABE DE LA VEGA & NAPAY - LITUSQUEN MICROFILM FILES)
Posted on: Sat, 25 Jan 2014 04:10:38 +0000
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