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SPOUSES EDUARDO AND LETICIA MONTAÑO, PETITIONERS, VS. ROSALINA FRANCISCO, THE CITY GOVERNMENT OF ILOILO, ROMEO V. MANIKAN, CITY TREASURER OF ILOILO CITY, AND ERLINDA C. ZARANDIN, HEAD OF THE TREASURER'S ENFORCEMENT GROUP, RESPONDENTS.

SPOUSES EDUARDO AND LETICIA MONTAÑO, PETITIONERS, VS. ROSALINA FRANCISCO, THE CITY GOVERNMENT OF ILOILO, ROMEO V. MANIKAN, CITY TREASURER OF ILOILO CITY, AND ERLINDA C. ZARANDIN, HEAD OF THE TREASURER'S ENFORCEMENT GROUP, RESPONDENTS.

G.R. NO. 160380 | 2009-08-14

THIRD DIVISION
 
D E C I S I O N 
 
PERALTA, J.:
 
This is a petition for review on certiorari of the Decision[1] dated April 24, 2003 of the Court of Appeals in CA-G.R. CV No. 71004, and its Resolution dated August 20, 2003, denying petitioners' motion for reconsideration. The Court of Appeals Decision held that the tax delinquency proceedings involving the parcel of land covered by Transfer Certificate of Title (TCT) No. T-41681 is legal and with force and effect. It reversed and set aside the Decision[2] dated January 12, 2001 of the Regional Trial Court (RTC) of Iloilo City, Branch 23 (trial...