There could be no presumption of the regularity of any administrative action which resulted in depriving a taxpayer of his property through a tax sale.
G.R. No. 208740, 19 November 2014
Respondent Norman A. Agojo initiated a petition for the issuance of a new certificate of title for the property it bought through tax sale by an LGU. Petitioner Corporate Strategies Development Corp. (CSDC), which was the previous property owner, filed an opposition challenging the validity of the sale. They alleged: “that they did not receive a notice of tax delinquency or the warrant subjecting the property; that the pertinent notice and warrant were apparently sent to CSDC’s old office address at 6/F Tuscan Building, Herrera St., Legaspi Village, Makati City, despite its transfer to another location years ago; and that the sale violated the procedural requirements prescribed under the LGC. Continue reading here.