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Spouses Ramon and Rosita Tan vs. Gorgonia Bantegui, et al

Spouses RAMON and ROSITA TAN, Petitioners, versus GORGONIA BANTEGUI, Represented by GUADALUPE B. BAUTISTA; and Spouses FLORANTE and FLORENCIA B. CAEDO, Respondents.

G.R. No. 154027 | 2005-10-24

D E C I S I O N

PANGANIBAN, J.:


The auction sale of land to satisfy alleged delinquencies in the payment of real estate taxes derogates or impinges on property rights and due process. Thus, the steps prescribed by law for the sale, particularly the notices of delinquency and of sale, must be followed strictly. Failure to observe those steps invalidates the sale.

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The Case

Before us is a Petition for Review[1] under Rule 45 of the Rules of Court, assailing the September 27, 2001 Decision[2] and the June 18, 2002 Resolution[3] of the Court of Appeals (CA) in CA-GR CV No. 51829. The assailed Decision reads as follows:

"WHEREFORE,...