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#5 AQUINO vs QUEZON CITY 497 scra 497 FACTS: Two petitio s !or review o certiorari i vo"vi # t$e %ecisio s o!

t$e CA %ec"ari # va"i% t$e a&ctio sa"es o! two rea" properties '( t$e Q&e)o Cit( "oca" #ov*t !or !ai"&re to pa( rea" propert( ta+es, were co so"i%ate% !or t$e Co&rt*s %ecisio T$e !irst case %ea"s wit$ a "ot i .i"i/a , Q&e)o Cit(- It was !or/er"( ow e% '( petitio er spo&ses E!re 0 A #e"ica A1&i o w$o a%/itte% t$eir wit$$o"%i # o! pa(/e t o! t$e rea" propert( ta+es !ro/ 2975 to 2934 as a !or/ o! protest a#ai st t$e #over /e t o! t$e 5res- 6arcos- As a res&"t o! o 7pa(/e t, t$e propert( was so"% '( t$e QC "oca" #ov*t, t$ro&#$ t$e Treas&re*s O!!ice at a p&'"ic a&ctio - 5etitio ers !i"e% a actio !or a &"/e t o! t$e tit"e to t$e ew ow er, reco ve(a ce a % %a/a#es a#ai st QC "oca" #ov*t, its Treas&rer, 8e#ister o! .ee%s o! QC a % Ai%a 9i ao, t$e ew ow erT$e 8TC %i//isse% t$a case a % s&c$ %is/issa" was a!!ir e% '( t$e CAT$e 4 % case %ea"s wit$ a propert( "ocate% i C&'ao, Q&e)o Cit( i t$a a/e o! So"o/o Torra%o- For !ai"&re to pa( rea" propert( ta+es o 9ot 3 !ro/ 297: to 2934, t$e Cit( treas&rer se t a otice o! I te t to Se"" to So"o/o Torra%o to $is a%%ress i %icate% i t$e ta+ re#ister, w$ic$ si/p"( states as ;&t&a Cit(- T$e otice was ret&r e% %&e to i s&!!icie t a%%ress- A ot$er otice !or Sa"e o! %e"i 1&e t propert( was ret&r e% !or t$e sa/e reaso - T$e propert( was so"%- A actio was co//e ce% a#ai st QC "oca" #ov*t, t$e Cit( Treas&rer, t$e ew ow er a % 8e#ister o! .ee%s- T$e case was %is/isse%ISSUE: w$et$er or ot t$ere was proper co/p"ia ce o! t$e otice re1&ire/e ts & %er Sec :5 0 7< o! 5-.- No- :4: =t$e 8ea" 5ropert( ta+ Co%e t$e i !orce> ?E9.: petitio ers A1&i o ar#&e t$at act&a" otice is re1&ire% a % t$ere!ore, t$e /ai"i # o! t$e Notice o! Sa"e to t$eir "ast @ ow a%%ress, w$ic$ t$e( $a% a'a %o e%, %i% ot co stit&te va"i% otice & %er t$e "aw- 5etiotio er ?eirs "i@ewise ar#&e t$at co str&ctive otice to t$e %e"i 1&e t ow er o! rea" propert( '( /ai"i # is or s&!!icie t, especia""( w$e t$e "oca" #over /e t co cer e% is aware t$at t$e /ai"e% otices $ave ot reac$e% t$e ow erT$e app"ica'"e provisio i re#ar% to t$is iss&e is !o& % i Sec 7< to wit: otices o! t$e sa"e at p&'"ic a&ctio /a( 'e se t to t$e %e"i 1&e t ta+ pa(er, eit$er 2> at t$e a%%ress as s$ow i t$e ta+ ro""s or propert( ta+ recor% car%s o! t$e /& icipa"it( or cit( w$ere t$e propert( is "ocate% or 4> at $is resi%e ce, i! @ ow to s&c$ treas&rer or 'arrio captai 5"ai "(, Sec 7< #ives t$e treas&rer t$e optio o! w$ere to se % t$a otice o! sa"e- I #ivi # t$e treas&rer t$e optio , ow$ere i t$e wor%i #s is t$ere a i %icatio o! a re1&ire/e t t$at otice /&st t$e treas&rer is "i/ite% to strict"( !o""owi # t$e provisio s o! t$e stat&te: $e /a( se % it at t$e a%%ress o! t$e %e"i 1&e t ta+pa(er as s$ow i t$e ta+ ro""s or ta+ recor%s or to t$e resi%e ce i! @ ow '( $i/ or t$e 'arrio captai