Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Safeguarding Property Rights Strict Compliance IN TAX Delinquency Sales
When a Tax Sale Lacks Notice: Due Process and Res Judicata in Property Auctions
A Supreme Court ruling clarifies that a tax delinquency sale without proper notice violates due process and is not barred by res judicata.
Res Judicata and Due Process in Tax Sales: When a Prior Case Does Not Bar a New Suit
The Supreme Court clarifies when res judicata applies in tax delinquency sales and protects property owners' right to due process.
Writ of Possession After Tax Delinquency Sale: No Forum Shopping Certification Required
Supreme Court clarifies that a writ of possession petition after a tax delinquency sale is not an initiatory pleading, so no certification against forum shopping is needed.
Compromise Agreements and Redemption Rights in Philippine Tax Delinquency Sales
Supreme Court ruling on compromise agreements, tax delinquency redemption, and substantial compliance in Philippine property law.
Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners
The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.
Tax Sale Invalidity: Strict Compliance With Notice Requirements Protects Property Rights
Philippine Supreme Court ruling on how failure to give proper notice in tax delinquency sales invalidates the sale and protects property owners' rights.
Tax Sale Trumps Mortgage Foreclosure When Property Title Shifts Due to Tax Delinquency
Supreme Court rules that a tax delinquency sale can render a mortgage foreclosure petition moot and academic when title has already transferred.
Tax Delinquency Auctions: When a Bid Before the Auction Date Is Not a Valid Bid
A Supreme Court ruling clarifies that paying delinquent taxes before an auction date does not constitute a valid bid, and why procedural regularity matters.
Tax Delinquency and Public Auction: When a Tax Sale of Land Is Invalid
Philippine Supreme Court ruling on when a tax delinquency auction sale of real property is invalid and what documents prove a valid tax sale.
Tax Sale Notice: Protecting Property Rights in Philippine Tax Delinquency Sales
Philippine Supreme Court ruling on tax sale notice requirements, protecting registered owners' property rights in delinquent real property auctions.
Real Property Tax Sales: Why Proper Notice and Jurisdiction Matter
The Supreme Court nullifies a tax delinquency sale for lack of notice to the owner and absence of local government jurisdiction.