REGISTRATION OF EXECUTION SALE

SEC 74 OF PD 1529
o To enforce a lien of any description on registered land, any execution or affidavit to
enforce such lien shall be filed with the Register of Deeds where the land lies.
o Registered in the registration book and memorandum upon proper certificate of title in
each case either as adverse claim or as an encumbrance

TAX SALE

Sale of land for collection of delinquent taxes and penalties due the government
In personam (all persons interested shall be notified so that they are given opportunity to be
heard)
Notice to be given to delinquent tax payer at last known address
Publication of notice must also be made in English, Spanish and local dialect and posted in a
public and conspicuous place wherein property is situated and at main entrance of provincial
building
Sale cannot affect rights of other lien holders unless given right to defend their rights: due
process must be strictly observed
Tax lien superior to attachment
No need to register tax lien because it is automatically registered once the tax accrues
But sale of registered land to foreclose a tax lien need to be registered

REGISTRATION OF TAX SALE

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4.

Officers return shall be submitted to Register of Deeds together with duplicate title
Register in registration book
Memorandum shall be entered in certificate as an adverse claim or encumbrance
After period of redemption has expired and no redemption (2 years from registration of auction
sale) cancellation of title and issuance of new one
5. Before cancellation, notice shall be sent to registered owner: to surrender title and show cause
why it shall not be cancelled
REDEMPTION IN EXECUTION SALES

May be redeemed by either the judgment debtor or his successor in interest in the whole or any
part of the property, or by the creditor
May be made by debtors grantee or assignee, or assignee for the benefit of creditors, or trustee
in insolvency proceedings.
the vendor or judgement debtor can alienate in favor of a third person his right to redeem

CANCELLATION OF CERTIFICATE OF TITLE AND ISSUANCE OF NEW ONE

RTC has special and limited jurisdiction

LRA has authority to decided whether or not the cancellation of the existing title and issuance of
a new certificate should be granted

ADVERSE CLAIM

1. Make a signed and sworn statement in writing: alleged interest, from whom acquired, how
acquired, no. of certificate of land, name of registered owner, description of land
2. Statement shall be entitled to registration as adverse claim on certificate of title
3. Effective 30 days from date of registration
4. May be cancelled by filing of a party in interest
5. No 2nd adverse claim based on same ground shall be registered by same claimant