Professional Documents
Culture Documents
FIRST DIVISION.
475
475
476
which was not difficult to do, to verify from the Office of the
Register of Deeds of Quezon City where the property is situated
and as to who the registered owner was at the time the auction
sale was to take place, to determine who the real delinquent
taxpayer was within the purview of the third paragraph of Sec. 73.
For one who is no longer the lawful owner of the land cannot be
considered the
477
477
478
479
1989 TCT No. 39178 was canceled and TCT No. 81860 was
issued in the name of Virginia Tugbang.
_______________
1
Rollo, p. 19.
480
480
_______________
2
Id., p. 71.
481
_______________
4
Rollo, p. 23.
Id., p. 879.
482
Quiroz v. Muoz, G.R. No. 48162, 18 June 1992, 210 SCRA 60, 67,
citing Vda. de Arceo v. Court of Appeals, G.R. No. 81401, 18 May 1990, 185
SCRA 489 see also Averia, Jr. v. Caguioa, G.R. No. 65129, 29 December
1986, 146 SCRA 459, 462.
483
483
_______________
9
10
11
484
_______________
12
13
485
14
certificate.
x x x x In all cases of registration procured by fraud, the owner may pursue all his
legal and equitable remedies against the parties to such fraud without prejudice,
however, to the rights of any innocent holder for value of a certificate of title x x x
x.
15
486
See Note 9.
487
487
488
defraud the tax officials and it may be remarked that there can
be no reason why her Torrens title, which binds the whole world,
cannot at least charge the Government which had issued it, with
notice thereof x x x x
18
489
490
20
22
Sec. 48. Declaration by real estate owner.It shall be the duty of each
person who at any time acquires real estate in the city x x x x to prepare
and present to the City Assessor, within a period of sixty (60) days next
succeeding the acquisition x x x x a sworn declaration setting forth the
value of the real estate acquired x x x and containing a description of such
property sufficient to enable the City Assessor readily to identify the
same. Any person who fails to make and present such declaration of real
estate newly acquired by him within the said period of sixty (60) days
shall be deemed to have waived his right to notice of the assessment of such
property, and the assessment of the same in the name of the former owner
shall, in all such cases, be valid and binding on all persons interested, and
for all purposes, as though the same had been assessed in the name of its
actual owner.
23
491
Sec. 65. Notice of delinquency in the payment of the real property tax.
492
493
Copyright2016CentralBookSupply,Inc.Allrightsreserved.