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City Government of Antipolo vs. Transmix Builders

THE CITY GOVERNMENT OF ANTIPOLO AND THE CITY TREASURER OF ANTIPOLO, PETITIONERS, VS. TRANSMIX BUILDERS & CONSTRUCTION, INC., RESPONDENT.

G.R. No. 235484* | 2023-08-09

DECISION
 
GESMUNDO, C.J.:
 
Section 258 of Republic Act (R.A.) No. 7160,[1] also known as the Local Government Code of 1991 (LGC), requires the treasurer of the local government to send the warrant of levy to the delinquent owner of the real property, among others. The term "delinquent owner" shall be construed as the person registered as owner of the realty based on the certificate of title, and not on the tax declaration. The failure of the treasurer to send the required notices to the delinquent registered owner of the property shall render void not only the levy, but the consequent public auction...