Una, tungkol sa amilyar o real property tax, sa Local Government Code ay talagang may kapangyarihan ang city governments na mangolekta nito.
Patungkol naman sa puwedeng mangyari kung hindi nagbayad ng amilyar, ipaliwanag natin ang tax delinquency sale.
Ayon rin sa Local Government Code, may kapangyarihan ang local governments na ibenta ang isang property sa public auction kung hindi nagbabayad ng amilyar ang owner nito. Ang makukuha sa bentahan ay mapupunta sa local government.
Gayunman, hindi ito basta-basta puwedeng gawin, at may mga napaka-higpit na requirements bago ito magawa. Hindi lingid sa kaalaman ng korte na ang pagmamay-ari ng real property ay napaka-importante, at ang kapangyarihan ng local governments ay maaaring ma-abuso:
Ayon sa Supreme Court:
“The Court must protect private property owners from undue application of the law authorizing the levy and sale of their properties for non-payment of the real property tax.
This power of local government units is prone to great abuse, in that owners of valuable real property are liable to lose them on account of irregularities committed by these local government units or officials, done intentionally with the collusion of third parties and with the deliberate unscrupulous intent to appropriate these valuable properties for themselves and profit therefrom.”
Supreme Court G.R. No. 210894
Kaya naman, kailangan sundin ang strict requirements para sa:
- a) Notice of Delinquency;
- b) Warrant of Levy;
- c) Advertisement for Sale .
Notice of Delinquency
Una, dapat i-announce ng local government na may pagkukulang sa pagbayad ng amilyar ang owner. Dapat itong ipaalam sa publiko, at sa mismong owner ng property.
Ang Notice of Delinquency ay dapat:
- Posted at the main entrance of the provincial capitol, or city or municipal hall and in a publicly accessible and conspicuous place in each barangay of the local government unit concerned;
- Published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province, city, or municipality; and
- Sent to the registered owner of the property subject of a possible tax sale.
Warrant of Levy
Sunod, kailangan magpadala ng “Warrant of Levy” ang local government sa delinquent owner ng real property. Ang ibig sabihin nito, ipinapahiwatig at kinukuha na ng local government ang control sa property para ipadaan sa proseso.
Bukod sa pagpapadala ng Warrant of Levy sa owner, kailangan ring magpadala ng notice ng levy at warrant sa city assessor at Register of Deeds kung saan located ang property.
Ang warrant of levy ay dapat i-annotate sa tax declaration at certificate of title ng property.
Kailangan ring magpadala ng report tungkol dito sa sanggunian ng local government.
Advertisement for Sale
Huli, within thirty (30) days pagkatapos ng warrant of levy, ang local treasurer ay dapat i-advertise publicly ang sale o auction ng property.
Ang advertisement na ito, dapat:
- Posted at the main entrance of the provincial, city or municipal building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and
- Published once a week for two (2) weeks in a newspaper of general circulation in the province, city or municipality where the property is located.
Ang nag-cclaim na bagong owner ay dapat mapatunayan na sinunod ang lahat ng requirements sa pagbenta ng property sa isang tax delinquency sale. Nasa kanya ang burden of proof.
Kung hindi nasunod ang strict requirements, puwedeng ipawalang-bisa ang pagbenta ng property dahil violation ito ng right to due process.
Violation ng right to due process
Sa sitwasyong ito- kung totoo mang nagkaroon ng bentahan, mukhang hindi talaga nasunod ang requirements dahil wala kayong natanggap na Notice of Delinquency o Warrant of Levy. Walang dokumentong ipinadala para ipaalam na may ganitong proseso nang nangyayari.
Sa anumang tax delinquency sale- basic rule ang pagbibigay ng notice sa owner ng property.
Bukod pa, hindi kayo puwersahang mapapapaalis ng nagcclaim na bagong owner except kung meron itong court order na basehan.
Kung kasuhan man po, puwedeng sabihin na walang-bisa ang bentahan dahil hindi nasunod ang requirements. May karapatan rin po kayo mismong mag-file ng kaso para ipawalang-bisa ang bentahan.
Ayon nga sa Supreme Court:
“Strict adherence to the statutes governing tax sales is imperative not only for the protection of the taxpayers, but also to allay any possible suspicion of collusion between the buyer and the public officials called upon to enforce the laws.”
Supreme Court G.R. No. 253115