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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
September-2009 Jurisprudence                 

  • A.C. No. 6672 - Pedro L. Linsangan v. Atty. Nicodemes Tolentino

  • A.C. No. 5955 - John Christen S. Hegna v. Atty. Goering G.C. Paderanga

  • A.C. No. 7297 - Imdelda Bides-Ulaso v. Atty. Edita Noe-Lacsamana

  • A.C. No. 7435 - Rey C. Sarmiento, et al. v. Atty. Edelson G. Oliva

  • A.C. No. 7547 - Gregory U. chan v. NLRC Commissioner Romeo L. Go, et al.

  • A.C. No. 7910 - Wen Ming W. Chen a.k.a. Domingo Tan v. Atty. F.D. Nicolas B. Pichay

  • A.M. No. 01-1-04-SC-PHILJA - Re: Further clarifying and strengthening the organization strcture and administrative set-up of the Philippine Judicial Academy

  • A.M. No. 06-3-07-SC - Request for the approval of the revised qualification standard for the chief of MISO

  • A.M. No. 2009-04-SC - Complaint of Atty. Wilhelmina D. Geronga againts Mr. Ross C. Romero, driver, shuttle bus no. 5 for reckless driving

  • A.M. No. CTA-05-2 - Office of the Court Administrator v. Concepcion G. Espineda, etc.

  • A.M. No. MTJ-06-1623 Formerly OCA IPI No. 04-1635-MTJ, A.M. NO. MTJ-06-1624 Formerly OCA IPI No. 04-1636-MTJ, A.M. NO. MTJ-06-1625 Formerly OCA IPI No. 04-1630-MTJ, A.M. NO. MTJ-06-1627 Formerly OCA IPI No. 04-1661-MTJ, A.M. NO. P-09-2693 Formerly OCA IPI

  • A.M. No. P-05-2046 Formerly No. 05-6-159-MCTC - Office of the Court Administrator v. Clerk of Court Fe P. Ganzan, MCTC, Jasaan, Misamis Oriental

  • A.M. No. P-06-2264 Formerly OCA I.P.I Nos. 05-2136-P and 05-2137-P - Atty. Lelu P. Contreras v. Teresita O. Monge, Clerk IV, Rigional Trial Court - Office of the Clerk of Court, Iriga City

  • A.M. No. P-07-2332 Formerly OCA I.P.I No. 07-2511-P - Dr. Salome U. Jorge v. Carlos P. Diaz, Deputy Sheriff, RTC, Branch 20, Tacurong, Sultan Kudarat

  • A.M. No. P-08-2433 Formerly OCA IPI No. 07-2667-P - Judge Jenny Lind Aldecia-Delorino v. Marilyn De Castro Remigio-Versosa, Clerk III, Regional Trial Court, Branch 137, Makati City

  • A.M. No. P-08-2570 Formerly A.M. OCA IPI No. 07-2547-P - Leticia Sales v. Arnel Jose A. Rubio, Sheriff IV, RTC, OCC, Naga City

  • A.M. No. P-09-2685 OCA-IPI No. 08-2839-P - P/Supt. Rene Macaling Orbe v. Marcos U. Digandang, Process Server, Regional Trial Court, Branch 14, Cotabato City

  • A.M. No. RTJ-01-1650 Formerly OCA IPI No. 01-1195-RTJ - Margie Corpus Macias v. Mariano v. Mariano Joaquin S. Macias, Presiding Judge, Branh 28, Regional Trial Court, Liloy, Zamboanga del Norte

  • A.M. No. RTJ-07-2089 Formerly OCA I.P.I. No. 07-2659-RTJ and A.M. NO. RTJ-0921-99 Formerly OCA I.P.I. No. 07-2698-RTJ- Land Bank of the Philippines v. Judge Ernesto P. Pagayatan

  • G.R. No. 132826 - Rolando Saa v. Integrated Bar of the Philippines, Commissoion on Bar Discipline, Board of Governors, Pasig City and Atty. Freddie A. Venida

  • G.R. NOS. 140743 & 140745 and G.R. NOS. 141451-52 - City Government of Tagaytay v. Hon. Eleuterio F. Guerrero, etc. et al.

  • G.R. No. 146534 - Spouses Hu Chuan Hai and Leonica Lim Hu v. Spouses Renato Unico and Maria Aurora J. Unico

  • G.R. NOS. 147026-27 - Carolina R. Javier v. Sandiganbayan, et al.

  • G.R. No. 148444 - Associated Bank (now United Overseas Bank [Phils.]) v. Spouses Rafael and Monaliza Pronstroller/Spouses Eduardo and Ma. Pilar Vaca (Intervenors)

  • G.R. No. 149588 - Francisco R. Llamas, et al. v. The Honorable Court of Appeals, et al.

  • G.R. No. 150664 - Vicente Dacanay, in his capacity as administrator of the Testate Estate of Tereso D. Fernandez v. Hon. Raphael Prastora Sr., etc., et al.

  • G.R. No. 151969 - Valle Verde Country Club, Inc., et al. v. Victor Africa

  • G.R. No. 152101 - Emcor, Incorporated v. Ma. Lourdes D. Sienes

  • G.R. No. 152614 - Salvador A. Fernandez v. Cristina D. Amagna

  • G.R. No. 154720 - Juan Balbuena and Teodulfo Retuya v. Leona Aparicio Sabay, et al.

  • G.R. No. 156164 - Sps. Leonardo and Milagros Chua v. Hon. Jacinto G. Ang, et al.

  • G.R. No. 157901 - Orix Metro Leasing and Finance Corporation v. M/V "PILAR-I" and Spouses Ernesto Dy and Lourdes Dy

  • G.R. No. 157952 - Jowett K. Golango v. Jone B. Fung

  • G.R. No. 158630 and G.R. No. 162047 - Joyce Y. Lim, represented by her attorney-in-fact Bernardo M. Nicolas

  • G.R. No. 159116 - Sps. Nestor and Felicidad Dadizon v. Hon. Court of Appeals and Sps. Dominador and Elsa Mocorro

  • G.R. No. 159710 - Carmen A. Blas v. Spouses Eduardo and Salud Galapon

  • G.R. No. 161902 - Edgar Mercado v. People of the Philippines

  • G.R. No. 162104 - R Transport Corporation v. Eduardo Pante

  • G.R. No. 163270 - Eduardo M. Tomada, Sr. v. RFM Corporation-Bakery Flour Division, et al.

  • G.R. No. 164104 - Philippine National Bank v. Gregorio B. Maraya, Jr. and Wenefrida Maraya

  • G.R. No. 164205 - Oldarico S. Trave o, et al. v. Bobongon Banana Growers Multi-Purpose Cooperative, et al.

  • G.R. No. 164435 - Victoria S. Jarillo v. People of the Philippines

  • G.R. No. 164549 - Philippine National Bank v. Spouses Agustin and Pilar Rocamora

  • G.R. No. 164815 - Sr. Inspector Jerry Valeroso v. Court of Appeals and People of the Philippines

  • G.R. No. 165141 - Peregina Mistica v. Republic of the Philippines

  • G.R. No. 166516 - Emma Ver Reyes and Ramon Reyes v. The Register of Deeds of Cavite, et al.

  • G.R. No. 166857 - D.M. Wenceslao & Associates, inc. v. Freyssinet Philippines, Inc.

  • G.R. No. 167330 - Philippine Health Providers, Inc. v. Commissioner of Internal Revenue

  • G.R. No. 167569, G.R. No. 167570 & G.R. No. 171946 - Carlos T. Go., Sr., v. Luis T. Ramos

  • G.R. No. 167955 Formerly G.R. No. 151275 - People of the Philippines v. Armando Padilla y Nicolas

  • G.R. No. 167995 - Julita V. Imuan, et al. v. Juanito Cereno, et al.

  • G.R. No. 168151 - Regional Container Lines (RCL) of Singapore and Shipping Agency v. The Netherlands Insurance Co. (Philippines) Inc.

  • G.R. No. 168446 Formerly G.R. NOS. 144174-75 - People of the Philippines v. Ernesto Cruz, Jr. y Concepcion, et al.

  • G.R. No. 168927 - Arsenio F. Quevedo, et al. v. Benguet Electric Cooperative Incorporated, et al.

  • G.R. No. 169228 - The Alexandra Condominium Corporation v. Laguna Lake Development Authority

  • G.R. No. 169364 - People of the Philippines v. Evangeline Siton y sacil, et al.

  • G.R. No. 169641 - People of the Philippines v. Richard O. Sarcia

  • G.R. No. 169889 - Spouses Simon Yap and Milagros Guevarra v. First e-Bank, Inc.

  • G.R. No. 169919 - B.D. Long Span Builders, Inc. v. R.S. Ampeloquio Realty Development Inc.

  • G.R. No. 169940 - Univeristy of Santo Tomas v. Samahang Manggagawa ng UST (SM-UST)

  • G.R. No. 170072 - Joaquin P. Obieta v. Edward Cheok

  • G.R. No. 170342 - Allan Dizon v. People of the Philippines

  • G.R. No. 170482 - Manila Electric Company v. Aguida Vda. De Santiago

  • G.R. No. 171018 - People of the Philippines v. Elly Naelga

  • G.R. No. 171260 - Amparo Robles Cabreza v. Ceferino S. Cabreza Jr., et al.

  • G.R .No. 171491 - Dr. Castor C. De Jesus v. Rafel D. Guerrero III, Cesario R. Pagdilao and Fortuna B. Aquino

  • G.R. No. 171681 - Kei Marie and Bianca Angelica both surnamed Abrera, minors, represented by their parents Evelyn C. Abrera, et al. v. Hon. Romeo F. Barza, in his capacity as Presiding Judge of Regional Trial Court, Branch 61, Makati City and College Assu

  • G.R. No. 171984 - Bandila Maritime Services, Inc. and/or Tokomaru Kaiun Co., Ltd. v. Rolando Dubduban

  • G.R. No. 172217 - Spouses Lydia Flores-Cruz, et al. v. Spouses Leonardo and Iluminada Goli-Cruz, et al.

  • G.R. No. 172447 & G.R. No. 179404 - Iglesia Evangelisca Metodista En Las Islas Filipinas (IEMELIF), Inc. v. Nataniel B. Juane/Nataniel B. Juane v. Iglesia Evangelisca Metodista En Las Islas Filipinas (IEMELIF), Inc.

  • G.R. No. 174116 - Eastern Shipping Lines, Inc. v. Prudential Guarantee and Assurance, Inc.

  • G.R. No. 175064 - Province of Camarines Sur, represented by Governor Luis Raymund F. Villafuerte, Jr. v. Hon. Court of Appeals and City of Naga, represented by Mayor Jesse M. Robredo

  • G.R. No. 175172 - Cresencia Achevara, Alfredo Achevara and Benigno Valdez v. Elvira Ramos, John Arnel Ramos and Kristine Camille Ramos

  • G.R. No. 175528 - PO3 Benito Sombilon, Jr. v. People of the Philippines

  • G.R. No. 175490 - Ileana Dr. Macalino v. Bank of the Philippines Islands

  • G.R. No. 176014 - Alice Vitangcol and Norberto Vitangcol v. New Vista Properties, Inc., et al.

  • G.R. No. 176040 - Casa Cebuana Incoporada, et al. v. Ireneo P. Leuterio

  • G.R. No. 176364 - Juanito R. Rimando v. Commission on Elections and Norma O. Magno

  • G.R. No. 176546 - Felicitas P. Ong v. The People of the Philippines

  • G.R. No. 176700 - Romero Montederamos v. Tri-Union International Corporation

  • G.R. No. 177056 - The Office of the Solicitor General v. Ayala Land Incorporated, et al.

  • G.R. No. 177066 - Joselito Musni Puno (as heir of the late Carlos Puno) v. Puno Enterprises, Inc., represented by Jesusa Puno

  • G.R. No. 177456 - Bank of the Philippine Isalands v. Domingo R. Dando

  • G.R. No. 177531 - Civil Service Commission v. Fatima A. Macud

  • G.R. No. 177705 - Kimberly-Clark Philippines, Inc. v. Nora Dimayuga, et al.

  • G.R. No. 177753 - People of the Philippines v. Benjamin Ocampo

  • G.R. No. 177836 - Edwino A. Torres (deceased), represented and substitute by Alfonso P. Torres III, et al.

  • G.R. NOS. 177857-58, G.R. NO. 178193 and G.R. NO. 180705 - Philippine Coconut Producers Federation, Inc. (COCOFED), Manuel V. Del Rosario, Domingo P. Espina, et al. v. Republic of the Philippines

  • G.R. No. 178034, G.R. No. 178117 and G.R. NOS. 186984-85 - Andrew Jame Mcburne v. Eulalio Ganzon, et al.

  • G.R. No. 178485 - People of the Philippines v. Mariano Sapigao, Jr.

  • G.R. No. 178529 - Equitable PCI Bank, Inc (now known as Banco De Oro-EPCI, Inc.) v. Heirs of Antonio C. Tiu, et al.

  • G.R. No. 178543 - People of the Philippines v. Aristo Villanueva

  • G.R. No. 178933 - Recardo S. Silverio, Jr. v. Court of Appeals and Nelia S. Silverio-Dee

  • G.R. No. 179103 and G.R. NO. 180209 - National Power Corporation v. Premier Shipping Lines, Inc.

  • G.R. No. 179213 - People of the Philippines v. Nicolas Gutierrez y Licunan

  • G.R. No. 179313 - Makil U. Pundaodaya v. Commission on Elections, et al.

  • G.R. No. 179319 - Eugene C. Firaza v. People of the Philippines

  • G.R. No. 179475 - People of the Philippines v. Daniel Sibunga y Agtoca

  • G.R. No. 179502 - Progressive Trade & Service Enterprises v. Maria Milagrosa Antonio

  • G.R. No. 179583 - Jimmy L. Barnes a.k.a. James Barnes v. Teresita C. Reyes, et al.

  • G.R. No. 179799 - Zenaida R. Gregorio v. Court of Appeals, et al.

  • G.R. No. 179862 - Land Bank of the Philippines v. Heirs of Asuncion Anonuevo Vda. Santos, et al.

  • G.R. No. 179944 - People of the Philippines v. Antonio Ortiz, et al.

  • G.R. No. 179985 - Pdilon L. Martinez v. B&B Fish Broker and/or Norberto M. Lucinario

  • G.R. No. 180274 - Virgilio C. Crystal and Glynna F. Cystal v. Bank of the Philippines Islands

  • G.R. No. 180453 - Republic of the Philippines v. Dante C. Abril, represented by his Attorney-in-fact, Manuel C. Blaco, Jr.

  • G.R. No. 180478-79 - The Heritage Hotel of Manila v. National Labor Relations Commission, Rufino C. Ra on II, and Ismael C. Villa

  • G.R. No. 180508 - People of the Philippines v. Antonio v. Antonio Ramos y Viray

  • G.R. No. 180693 - Bonifacio Dolera y Tejada v. People of the Philippines

  • G.R. No. 180863 - Angelita Valdez v. Republic of the Philippines

  • G.R. NOS. 180880-81 and G.R. NOS. 180896-97 - Keppel Cebu Shipyard, Inc. v. Pioneer Insurance and Surety Corporation

  • G.R. No. 180888 - Rolando Placido and Edgardo Caragay v. National Labor Relations Commission and Philippine Long Distance Telephone Company, Incorporated

  • G.R. No. 180992 - Elmer Diamante y Sioson, et al. v. People of the Philippines

  • G.R. No. 181081 - People of the Philippines v. Roldan Arcosiba alias "Entoy"

  • G.R. No. 181300 - Malayan Insurance Co., Inc. v. Jardine Davies Transport Services, Inc. and Asian Terminals, Inc.

  • G.R. No. 181303 - Carmen Danao Malana, et al. v. Benigno Tappa, et al.

  • G.R. No. 181503 - Bio Quest Marketing Inc. and/or Jose L. Co v. Edmund Rey

  • G.R. No. 181613 - Rosalinda A. Penera v. Commission on Elections and Edgar T. Andanar

  • G.R. No. 181629 - People of the Philippines v. Elizardo Cabiles alias "SARDO"

  • G.R. NOS. 181999 & G.R. No. 182001-04 and G.R. NOS. 182020-24 - Ofelia Caunan v. People of the Philippines, et al.

  • G.R. No. 182185 - Joaquin Ga, Jr., et al. v. Spouses Antonio Tabungan, et al.

  • G.R. No. 182320 - Tacloban Far East Marketing Corporation, et al. v. The Court of Appeals, et al.

  • G.R. No. 183088 - People of the Philippines v. Donato Capco y Sabadlab

  • G.R. No. 183141 - Edgardo H. Catindig v. People of the Philippines, et al.

  • G.R. No. 183142 - Rosita A. Montanez v. Provincial Agrarian Reform Adjudicator (PARAD), et al.

  • G.R. No. 183387 - Simeon M. Valdez v. Financiera Manila Inc.

  • G.R. No. 183457 - People of the Philippines v. Roel Arbalate, et al.

  • G.R. No. 183546 - Wilson A. Go v. Harry A. Go

  • G.R. No. 183646 - Great Southern Maritime Services Corp., et al. v. Leonila Surigao, et al.

  • G.R. No. 183656 - Gilbert Zalameda v. People of the Philippines

  • G.R. No. 183802 - Alexander Tam Wong v. Catherine Factor-Koyoma

  • G.R. No. 183965 - Joanie Surposa Uy v. Jose Ngo Chua

  • G.R. No. 184037 - Antonio Lopez y Dela Cruz v. People of the Philippines

  • G.R. No. 184225 - Spouses Rogelio F. Lopez and Teotima G. Lopez v. Samuel R. Espinosa and Angelita S. Espinosa

  • G.R. No. 184252 - China Banking Corporation v. Sps. Wenceslao & Marcelina Martir

  • G.R. No. 184268 - Ernesto Batalla v. Commission on Elections and teodoro Bataller

  • G.R. No. 184285 - Rodolfo "Rudy" Canlas, et al. v. Iluminada Tubil

  • G.R. No. 184735 - Miriam B. Elleccion vda. De Lecciones v. National Labor Relations Commission, et al.

  • G.R. No. 184958 - People of the Philippines v. Anthony C. Domingo and Gerry Domingo

  • G.R. No. 185001 - Ronnie H. Lumayna, et al. v. Commission on Audit

  • G.R. No. 185203 - People of the Philippines v. Domingo Araojo

  • G.R. No. 186138 - People of the Philippines v. Loreto Daria y Cruz

  • G.R. No. 186497 - People of the Philippines v. Hasanaddin Guira y Bansil

  • G.R. No. 187043 - People of the Philippines v. Lorenzo Oliva y Rosela

  • G.R. No. 187156 - People of the Philippines v. Melody Gutierrez y Lauriada

  • G.R. No. 187503 - People of the Philippines v. Tecson Lim y Chua and Maximo Flores y Viterbo

  • G.R. No. 188456 - Harry L. Roque, et al. v. Commission on Election, et al.

  •  





     
     

    G.R. No. 146534 - Spouses Hu Chuan Hai and Leonica Lim Hu v. Spouses Renato Unico and Maria Aurora J. Unico

      G.R. No. 146534 - Spouses Hu Chuan Hai and Leonica Lim Hu v. Spouses Renato Unico and Maria Aurora J. Unico

    PHILIPPINE SUPREME COURT DECISIONS

    [G.R. NO. 146534 : September 18, 2009]

    SPOUSES HU CHUAN HAI and LEONCIA LIM HU, Petitioners, v. SPOUSES RENATO UNICO and MARIA AURORA J. UNICO, Respondents.

    R E S O L U T I O N

    CORONA, J.:

    On December 13, 1978, respondent spouses Renato and Maria Aurora J. Unico purchased a 800-sq. m. residential property covered by TCT No. 236631 in Fairview Park Village, Quezon City from spouses Manuel and Adoracion de los Santos. After fully paying the purchase price, respondents built a house on the land and resided there. Respondents, however, neither registered the sale in the Registry of Deeds nor declared the property in their names for purposes of taxation. They also failed to pay realty taxes.

    Due to respondents' tax delinquency, the property was sold at public auction on March 5, 1984 to petitioner spouses Hu Chuan Hai and Leoncia Lim Hu for P6,322.14.1 A year later, petitioners filed a petition for consolidation of ownership and issuance of new title (LRC Case No. Q-3458[86]) in the Regional Trial Court (RTC) of Quezon City, Branch 93 which was granted in a decision dated September 8, 1986.2 Consequently, TCT No. 236631 was cancelled and TCT No. 359854 was issued in petitioners' names.3

    On December 19, 1986, respondents decided to pay realty taxes on the property for the first time but they were informed that it was already registered in the names of petitioners.

    Respondents filed a complaint for annulment of sale and damages (Civil Case No. Q-50553) against petitioner spouses, spouses de los Santos, the City Treasurer of Quezon City and the Registrar of Deeds of Quezon City in the RTC of Quezon City, Branch 104 assailing the validity of the tax sale. They pointed out that the City Treasurer and the Registrar of Deeds sent the notice of tax sale and advertisement to the spouses de los Santos. Because they were never informed of the tax sale, they were deprived of their property without due process of law. Hence, the tax sale was void.

    Petitioners, in their answer, insisted that they could not be prejudiced by respondents' failure to receive the notice of tax sale and advertisement.

    In a decision dated May 9, 1990,4 the RTC found that the City Treasurer sent the notice of tax sale and advertisement to the spouses de los Santos instead of respondents who were the actual occupants of the property. Thus, it nullified the tax sale.

    Aggrieved, petitioners appealed to the Court of Appeals (CA).5 The CA, however, affirmed the RTC decision in toto.6 Hence, this recourse.7

    Petitioners basically claim that the courts a quo erred in nullifying the March 5, 1984 tax sale as they could not be prejudiced by respondents' failure to declare the property in their names as required by Section 68 of PD 464.9

    We grant the petition.

    This case is similar to Talusan v. Tayag.10

    In Talusan, we ruled that the decision of a land registration court in a petition for consolidation of ownership and registration precludes another action for annulment of auction sale.11 Hence, the September 8, 1986 decision of the RTC Branch 93 in LRC Case No. Q-3458(86) barred the institution of Civil Case No. Q-50553. The RTC Branch 104 should have dismissed the latter on the ground of res judicata.

    With regard to determining to whom the notice of sale should have been sent, settled is the rule that, for purposes of real property taxation, the registered owner of the property is deemed the taxpayer.12 Thus, in identifying the real delinquent taxpayer, a local treasurer cannot rely solely on the tax declaration but must verify with the Register of Deeds who the registered owner of the particular property is.13 ςηαñrοblεš νιr†υαl lαω lιbrαrÿ

    Respondents not only neglected to register the transfer of the property but also failed to declare the property in their names as required by Section 6 of PD 464. TCT No. 236631 issued to the spouses de los Santos was never cancelled and respondents never paid realty tax on the property since they acquired it. Thus, the spouses de los Santos remained the registered owners of the property in the Torrens title and tax declaration. Since the transfer of the property to respondents was never registered, the City Treasurer correctly sent notice of the tax sale and advertisement to the spouses de los Santos and the tax sale conducted in connection therewith was valid.

    WHEREFORE, the petition is hereby GRANTED. The December 27, 2000 decision of the Court of Appeals in CA-G.R. CV No. 27501 affirming the May 9, 1990 decision of the Regional Trial Court of Quezon City, Branch 104 in Civil Case No. Q-50553 is REVERSED and SET ASIDE.

    New judgment is hereby entered dismissing Civil Case No. Q-50553 on the ground of res judicata. The March 5, 1984 tax sale is hereby declared VALID.

    SO ORDERED.

    Endnotes:


    * Per Special Order No. 698 dated September 4, 2009.

    1 Certificate of Sale of Delinquent Property to Purchaser. Rollo, p. 47.

    2 Penned by Judge Jose C. de Guzman. Id., pp. 51-53.

    3 Id., pp. 54-55.

    4 Penned by Judge Maximiano C. Asuncion. Dated May 9, 1990. Id., pp. 59-66.

    5 Docketed as CA-G.R. CV No. 27501.

    6 Decision penned by Associate Justice B.A. Adefuin-de la Cruz (retired) and concurred in by Associate Justices Salome A. Montoya (retired) and Renato C. Dacudao (retired) of the First Division of the Court of Appeals. Dated December 27, 2000. Rollo, pp. 118-127.

    7 A Petition for Review on Certiorari under Rule 45 of the Rules of Court.

    8 PD 464, Sec. 6 provides:

    Section 6. Declarations of Real Property by Owner or Administrator. - It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a city or municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial or city assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every five years during the period from January first to June thirtieth, commencing with the calendar year 1977, unless required earlier by the Secretary of Finance.

    Compare Local Gov't Code, Sec. 200.

    9 Real Property Tax Code. This has been superseded by the provisions of the 1991 Local Government Code on real property taxation (or Title II, Book II thereof).

    10 408 Phil. 373 (2001).

    11 Id., pp. 386-387.

    12 Id., p. 388.

    13 Estate of the Late Mercedes Jacob v. Court of Appeals, G.R. No. 120435, 22 December 1997, 283 SCRA 474, 487-492.

    G.R. No. 146534 - Spouses Hu Chuan Hai and Leonica Lim Hu v. Spouses Renato Unico and Maria Aurora J. Unico


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