G.R. No.

173829 (June 10, 2013)

VALBUECO, INC., Petitioner, vs. PROVINCE OF BATAAN, represented by its
Provincial Governor ANTONIO ROMAN;1 EMMANUEL M. AQUINO,2 in his official
capacity as Registrar of the Register of Deeds of Balanga, Bataan; and PASTOR P.
VICHUACO,3 in his official capacity as Provincial Treasurer of Balanga, Bataan,
Respondents.

While it has been ruled that the notices and publication, as well as the legal
requirements for a tax delinquency sale under Presidential Decree No. 464 (otherwise known
as the Real Property Tax Code),20 are mandatory and that failure to comply therewith can
invalidate the sale in view of the requirements of due process, We have equally held that the
claim of lack of notice is a factual question.21 In a petition for review, the Court can only
pass upon questions of law; it is not a trier of facts and will not inquire into and review the
evidence presented by the contending parties during the trial and relied upon by the lower
courts to support their findings.22 The issues raised in this petition undeniably involve only
questions of fact. On this ground alone, it should be dismissed outright.
Even if We dig deeper and scrutinize the entire case records, the same conclusion
would be arrived at. Indeed, petitioner utterly failed to present preponderant evidence to
support its allegations that the auction sale of the subject properties due to tax delinquency
was attended by irregularities. The two witnesses it presented are neither competent nor
convincing to attest with reasonable certainty that respondents failed to observe the
procedural requirements of PD 464.23 The Court is thus, satisfied with the factual findings of
the trial court, as affirmed by the CA, and sees no reason to disturb the same.
We cannot lend credence to the testimony of Gaudencio P. Juan, petitioner’s Forestry
and Technical Consultant who claimed to have been an employee since 1964,24 that no
notice of tax delinquency, demand for tax payment or collection notice was received and that
there was no publication and posting of notice of sale held. According to him, his duties and
responsibilities include: bringing out some technical matters to the company (e.g., use of
grazing lands) and preparing plans for implementation by the company (e.g., occupation of
the area, the conversion of the area for pasture purposes);25 land and boundary disputes
between petitioner and owners of adjoining areas;26 planning some other plans for the
implementation in the area like reforestation and other forestry cases;27 and planning
preparation of reports, uses of the land for forestry and agricultural purposes.28

G.R. No. 208740 November 19, 2014

CORPORATE STRATEGIES DEVELOPMENT CORP., and RAFAEL R. PRIETO,
Petitioners, vs. NORMAN A. AGOJO, Respondent.

Respondent must be reminded that the requirements for a tax delinquency sale under
the LGC are mandatory.1âwphi1 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. Particularly, the notice of sale to the delinquent land owners and to the public in general
is an essential and indispensable requirement of law, the non-fulfilment of which vitiates the
sale.33 Thus, the holding of a tax sale despite the absence of the requisite notice, as in this
case, is tantamount to a violation of the delinquent taxpayer’s substantial right to due
process.34