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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Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax 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.
Tax Sales vs Due Process: Protecting Property Rights in the Philippines
Philippine Supreme Court ruling on tax sales, due process, and property rights protection for landowners.
Res Judicata and Due Process in Tax Sales: Ignacio v. City Treasurer of Quezon City
When a tax sale is challenged for lack of notice, res judicata may not bar the case if the earlier judgment did not rule on the sale's validity.
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.
Tax Sale Deposit Rule: When Section 267 of the Local Government Code Does Not Apply
Supreme Court clarifies when the Section 267 deposit requirement for tax sale challenges does not apply, remanding Beaumont case for trial.
Tax Sales and Due Process: Protecting Property Rights in the Philippines
Philippine Supreme Court ruling on tax sales, due process, and property rights protection for landowners and buyers.
TAX Sale Validity Depositing Disputed Funds AS A Jurisdictional Hurdle
Tax Sales and Due Process: Protecting Property Rights in the Philippines
Learn how Philippine courts protect landowners from defective tax sales and uphold due process in property forfeiture cases.
Redemption Rights in Tax Sales: When the One-Year Period Starts in Quezon City
The Supreme Court clarifies when the one-year redemption period starts for tax-delinquent properties sold at auction in Quezon City.
Tax Sales and Due Process: Why Registered Owners Must Be Notified in Philippine Property Law
Philippine Supreme Court ruling on tax sales, due process, and the registered owner's responsibility in property taxation.
Protecting Your Property: Why Notice Is Crucial in Philippine Tax Sales
Learn how the Supreme Court nullified a tax sale for lack of proper notice to the true owner, and what this means for property buyers and owners in the Philippines.
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 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.
Redemption by Heirs After Tax Sale: Tondo Foreshore Lot Case
When a co-owner repurchases property after a tax sale, the redemption may benefit all heirs. Learn the rules from this Philippine Supreme Court case.
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.