Registered owner as taxpayer
In G.R. No. 160380, the main issue raised was whether or not the tax delinquency proceedings conducted on the subject parcel of land situated at Block 2, Lot 6, Alta Tierra Village, Jaro, Iloilo City was regular and legal. Petitioners contend that the Court of Appeals erred in holding that the tax delinquency proceedings was legal and with force and effect, since the requirements regarding the publication and notice of an auction sale under Section 73 of P.D. No. 464 were not complied with. The petition is without merit. The Supreme Court upheld the validity of the tax delinquency proceedings. The pertinent provision of law in this case is Section 73 of P.D. No. 464, thus: SEC. 73. Advertisement of sale of real property at public auction. - After the expiration of the year for which the tax is due, the provincial or city treasurer shall advertise the sale at public auction of the entire delinquent real property, except real property mentioned in subsection (a) of Section fort