G.R. No. 502 ; January 29, 1946
BASILIA CABRERA, plaintiff-appellee, vs. THE PROVINCIAL TREASURER OF TAYABAS and PEDRO J. CATIGBAC, defendants-appellants.

FACTS

On October 30, 1940, the Provincial Treasurer of Tayabas issued a notice for the public auction sale of numerous real properties forfeited for tax delinquency. Among these was a parcel of land in Candelaria, Tayabas, assessed in the name of Nemesio Cabrera. The notice stated the sale would be held “on December 15, 1940 at 8 a.m. and every day thereafter at the same place and hour until all the properties shall have been sold.” The notice was sent by registered mail to Nemesio Cabrera, but it was returned unclaimed because he had died in 1935. The land was actually sold on May 12, 1941, to appellant Pedro J. Catigbac, and a final bill of sale was executed on September 23, 1942. Appellee Basilia Cabrera filed a complaint challenging the validity of the tax sale, arguing she received no notice and that she had been the registered owner of the land under a Torrens title (No. 8167) issued in her name in 1934, even though the tax assessment remained in Nemesio Cabrera’s name. The Court of First Instance of Tayabas ruled in favor of Basilia Cabrera, and Pedro J. Catigbac appealed.

ISSUE

1. Whether the notice of tax sale complied with the mandatory requirements of the law.
2. Whether the tax sale was valid despite the lack of notice to the actual registered owner.

RULING

The Supreme Court affirmed the lower court’s judgment, declaring the tax sale invalid.
1. The notice of sale was defective and violated mandatory requirements. Under Commonwealth Act No. 470 , Section 35, the notice must specify the date of the sale. The notice stating the sale would be on “December 15, 1940 and every day thereafter” was deemed as indefinite as announcing a sale “within this or next year.” A taxpayer must be apprised of the exact date to protect his rights. The actual sale on May 12, 1941, nearly five months after the initial date, made the violation more obvious. The Court noted that tax sales, unlike ordinary execution sales, have no statutory provision for adjournments from day to day. The practice of selling properties on any date after the announced date without a new notice made the sale more private than public, which is contrary to law.
2. The sale was void due to lack of notice to the actual owner. Basilia Cabrera, the registered owner since 1934, was not notified of the auction sale. As the registered owner, she was the delinquent taxpayer “against whom the taxes were assessed” under Section 34 of Commonwealth Act No. 470 . Her liability began when Nemesio Cabrera’s ended. The sale could not bind her because the land purportedly sold was owned by Nemesio Cabrera, who had no interest in the property at the time of the sale. Her failure to have the tax assessment record updated did not cure the absence of notice. The Court noted that her Torrens title, which binds the whole world, should at least charge the Government with notice. The Court suggested better synchronization between the Register of Deeds and the Provincial Assessor for more efficient tax enforcement.
The Court also addressed a procedural matter, stating that the appellee (Cabrera) could not, on appeal, seek affirmative relief (like damages) not granted by the lower court, as her role was merely to sustain the judgment.
Separate Opinions:
Justice Feria concurred but dissented on the obiter dictum* regarding counter-assignments of error, stating it is improper for an appellee in ordinary civil cases to make such assignments to obtain greater relief.
* Justice Briones concurred based solely on the ground that the sale was void for lack of notice to the registered Torrens title owner, Basilia Cabrera. He emphasized that the Torrens title binds the whole world, including tax officials, who had a duty to notify the registered owner.