This case has been cited 1 times or more.
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2009-07-03 |
CORONA, J. |
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| On November 8, 1993, petitioners Francisco and Betty Wong filed a complaint for the annulment of the September 26, 1991 auction sale and TCT No. T-97308 against respondents the City Government of Iloilo, City Treasurer Romeo Manikan and the spouses Felipe and Melanie Uy in the Regional Trial Court (RTC) of Iloilo City, Branch 27.[7] They asserted that the tax sale was void since the City Treasurer failed to inform them of the tax sale as required by Section 73 of PD[8] 464[9] which provided: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 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. | |||||