G.R. No. L-5301; May 30, 1953
LOURDES T. PAGUIO, petitioner-appellant, vs. MARIA ROZADO DE RUIZ, oppositor-appellee.

FACTS

Two parcels of land in Intramuros, Manila, originally belonged to Amparo Davila Vda. de Barrera and were assessed in her name. On July 7, 1943, Davila donated the lots to four relatives, including appellee Maria Rozado de Ruiz. After one donee died, an extrajudicial settlement on January 29, 1946, made Ruiz the sole owner. However, the properties remained registered in Davila’s name. The tax for 1947 was unpaid. The City Treasurer advertised the sale for delinquency by publishing notice in “Bagong Balita” on October 28, November 4, and 11, and posting it in several public places in Manila, with the sale set for November 27. Appellant Lourdes T. Paguio was the highest bidder, purchasing the lots for P100.67, covering the tax, penalty, and costs. The City Treasurer issued a certificate of sale and mailed three letters (the last registered) to Davila at her recorded address (202 Anda Street, Intramuros) notifying her of the sale and right of redemption. The letters were returned unclaimed as Davila had died and her home was destroyed. No redemption was made within the one-year period, so the City Treasurer issued a final deed of conveyance to Paguio on May 11, 1949. Paguio then petitioned the Court of First Instance of Manila to compel Ruiz to surrender the owner’s duplicate certificates or have them declared void and new ones issued in her favor. Ruiz opposed, arguing she was not notified of the delinquency or sale, that Davila had died before the sale, and that depriving her of the property without notice violated due process. The lower court sustained Ruiz’s opposition, citing Lopez vs. Director of Lands.

ISSUE

Whether the tax sale of the properties was valid despite the lack of personal notice to the actual owner, Maria Rozado de Ruiz, and the death of the registered owner, Amparo Davila Vda. de Barrera, prior to the sale.

RULING

The tax sale was valid. The Supreme Court reversed the lower court’s order and granted Paguio’s petition. The Court, citing the controlling precedent of Valbuena vs. Reyes, held that the death of the registered taxpayer (Davila) did not affect the validity of the tax sale. Under the Revised Administrative Code (specifically Sections 2497 and 2498, as amended), the City Treasurer was not required to give personal notice to the delinquent taxpayer. The law only required advertisement of the sale by posting notices in public places and in the district where the property lies, and publication in a newspaper of general circulation once a week for three consecutive weeks. The City Treasurer complied with these requirements by publishing in “Bagong Balita” and posting notices in multiple locations. The Treasurer’s act of mailing notices to Davila’s recorded address, though not required by law, was an extra effort. The tax lien attaches to the property itself, enforceable against any subsequent owner. The Court attributed the appellee’s predicament to her own gross negligence for failing to declare the transfer of ownership and pay the taxes, as mandated by Section 2484 of the Revised Administrative Code, which makes an assessment in the previous owner’s name valid and binding on the actual owner if no new declaration is made. The law on tax sales, though harsh, is necessary to ensure prompt tax collection.