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Talusan vs Tayag 356 SCRA 263

ANTONIO TALUSAN and CELIA TALUSAN, petitioners, vs. HERMINIGILDO* TAYAG and JUAN HERNANDEZ, respondents.

G.R. No. 133698 | 2001-04-04

D E C I S I O N

PANGANIBAN, J.:

For purposes of real property taxation, the registered owner of a property is deemed the taxpayer and, hence, the only one entitled to a notice of tax delinquency and the resultant proceedings relative to an auction sale. Petitioners, who allegedly acquired the property through an unregistered deed of sale, are not entitled to such notice, because they are not the registered owners. Moral lessons: real property buyers must register their purchases as soon as possible and, equally important, they must pay their taxes on time.

The Case

Before us is a Petition for Review on Certiorari under Rule 45 of the Rules of...