Professional Documents
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City of Davao Vs Dalisay
City of Davao Vs Dalisay
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SUPREME COURT REPORTS ANNOTATED VOLUME 763 11/18/19, 4:14 PM
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* SECOND DIVISION.
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MENDOZA, J.:
The Facts
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4 Id., at p. 46.
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Assignment of Errors
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The City argues that no law provides that the one (1)
year redemption period should be counted from the date of
the Declaration of Forfeiture. What the LGC simply
provides is that the period of redemption is „within one (1)
year from the date of such forfeiture.‰ For the City, this
phrase means that the effective date of the forfeiture was
July 19, 2004, when the tax delinquent properties were
sold at a public auction and, thus, forfeited in its favor for
want of a bidder, rather than September 13, 2005 or the
date of the issued Declarations of Forfeiture.
Further, and contrary to the observation of the CA,
Section 263 of the LGC does not order the City Treasurer to
issue a declaration of forfeiture within two (2) days from
the date when tax delinquent real properties, sold at
auction sale, are purchased by the local government in the
absence of a bidder. It merely directs the local treasurer to
make a report of his proceedings which shall be reflected in
the records of his office. In fine, it is the position of the City
that the issuance of the said declarations of forfeiture had
no bearing in the determination of the period of
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6 Id., at p. 27.
7 Id., at p. 30.
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For its part, the Estate argues that the City erred when
it interpreted the subject provision and concluded that
„[t]he law does not say that the one (1)-year period of
redemption is counted from the date of Âdeclaration of
forfeiture.ʉ9 It explained that the provision merely states
that the redemption period is counted from „the date of
such forfeiture,‰ and the word „such‰ before the word
„forfeiture‰ was resorted to in order to avoid the repetition
of the words „declaration of‰ before the word „forfeiture.‰10
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11 Id.
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The Issue
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19 Paray v. Rodriguez, 515 Phil. 546, 554; 479 SCRA 571, 579 (2006),
citing Magno v. Viola, 61 Phil. 80, 84 (1934).
20 Heirs of Blancaflor v. Court of Appeals, 364 Phil. 454, 463; 304
SCRA 796, 802-803 (1999), citing Bautista v. Fule, 85 Phil. 391, 393
(1950).
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purchase price, and such payment shall invalidate the sale certificate
issued to the purchaser and shall entitle the person making the same to
a certificate from the provincial or city treasurer or his deputy, stating
that he had redeemed the property.
The provincial or city treasurer or his deputy shall, upon surrender by
the purchaser of the certificate of sale previously issued to
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him, forthwith return to the latter the entire purchase price paid by
him plus the interest at twenty per centum per annum herein provided
for, the portion of the cost of the sale and other legitimate expenses
incurred by him, and said property shall thereafter be free from the lien
of said taxes and penalties.
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24 Republic v. Court of Appeals, 361 Phil. 319, 329; 301 SCRA 366,
377 (1999), citing Lim v. Pacquing, 310 Phil. 722, 757; 240 SCRA 649,
671 (1995).
25 Id., citing 31 CJS 675-676.
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