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.

Showing 15 of 5 articles for tax delinquency sale

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.

Condonation Doctrine: Limits on Administrative Liability for Re-elected Officials

The Supreme Court clarifies the condonation doctrine's scope, applying it only to elected officials re-elected before April 12, 2016.

Extrinsic Fraud and Indispensable Parties: Protecting Property Rights in Philippine Law

A Supreme Court ruling on how failing to implead indispensable parties and extrinsic fraud can void a title.

Annulment of Judgment: Extrinsic Fraud and Due Process in Property Disputes

When a property owner loses title without notice, annulment of judgment may lie. The Supreme Court clarifies extrinsic fraud and due process rules.

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.