Vda. De Gordon v.

CA

FACTS: Two parcels of land belong to Restituta V. personal notice of sale; the period for
Vda. De Gordon (For the years 1953 to 1963, redemption shold be two years; and there was
inclusive, the taxes against said parcels of land gross inadequacy of the purchase price.
remained unpaid. The combined assessed value
ISSUE: Whether or not the price for the lands is
of the parcels of land is P16,800 and the
inadequate so as to render the sale valid.
residential house on the land was assessed at
P45,580. The City Treasurer of Quezon City, upon HELD: The Supreme Court, affirming the decision
warrant of a certified copy of the record of such of the respondent Court, held that petitioner's
delinquency, advertised for sale the parcels of own averments in her opposition 􀀿led in the
land to satisfy the taxes, penalties and costs for Court a quo negate her allegation of lack of
a period of 30 days prior to the sale on 3 personal notice of the tax sale; that the one-year
December 1964, by keeping a notice of sale period for redemption is provided for by the
posted at the main entrance on the City Hall and Quezon City Charter (Sec. 31, C.A. No. 5O2) and
in a public and conspicuous place in the district should prevail over the two-year period provided
where the same is located and by publication of for in Republic Act 1275, a general law; and that
said notice once a week for 3 weeks in the “Daily the inadequacy of price is not material "when the
Mirror”, a newspaper of general circulation in law gives the owner the right to redeem as when
Quezon City, the advertisement stating the a sale is made at public auction, upon the theory
amount of taxes and penalties due, time and that the lesser the price, the easier it is far the
place of sale, name of the taxpayer against owner to effect the redemption."
whom the taxes are levied, approximate area, lot
and block number, location by district, street and Appealed decision affirmed.
street number of the property. The public sale on
3 December 1964, the parcels of land were sold
to Rosario Duazo for the amount of P10,500.00
representing the tax, penalty and costs. The
certificate of sale executed by the City Treasurer
was duly registered on 28 December 1964 in the
office of the Register of Deeds of Quezon City.
Upon the failure of the registered owner to
redeem the parcels of land within the 1-year
period prescribed by law, the City Treasurer of
Quezon City executed on 4 January 1966 a final
deed of sale of said lands and the improvements
thereon. Said final deed of sale was also
registered in the Office of the Register of Deeds
of Quezon City on 18 January 1966.

Later on, Duazo filed a petition for consolidation

of ownership. However, the trial court denied his
petition. On the appeal, the respondent Court
reversed the lower Court’s order. Hence, this
petition. Petitioner claims that there was lack of