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Beaumont Holdings Corp. vs Atty. Reyes [DECISION]

BEAUMONT HOLDINGS CORPORATION[1] AS REPRESENTED BY REY DAVID LACSON, PETITIONER, V. ATTYS. ROSARIO V.E. REYES, WILFREDO C. VILLAR, FRANCISCO T. ENDRIGA, ATTY. SHEILAH F.P. ELBINIAS-UYBOCO AND MARK ANTHONY M. LITONJUA, RESPONDENTS.

G.R. No. 207306 | 2017-08-07

D E C I S I O N
 
CAGUIOA, J:
 
This case calls for the interpretation and application of Section 267, Title II (Real Property Taxation), Book II of the Local Government Code[2] (LGC), to wit:
 
SEC. 267. Action Assailing Validity of Tax Sale. - No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Title until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited...