REMEDIES OF THE LOCAL GOVERNMENT UNITS

---------------------------I.
CIVIL REMEDIES to Effect Collection of Taxes:
A. Local Governments Lien (Section 173 of the Local Government
Code -LGC-).
Local taxes, fees, charges and other revenues constitute a lien,
superior to all liens, charges or encumbrances in favor of any person,
enforceable by appropriate administrative or judicial action, not only
upon any property or rights therein which may be subject to the lien
but also upon property used in business, occupation, practice of
profession or calling, or exercise of privilege with respect to which the
lien is imposed.
How local government lien is extinguished? (last sentence of Section
173 of Local Government Code)
The lien may only be extinguished upon full payment of the delinquent
local taxes fees and charges including related surcharges and interest.
B. Civil Remedies
By administrative action through distraint of personal property and
levy upon personal property (Section 174 of the Local Government
Code).
1. Distraint- any personal property belonging to the taxpayer or subject to
the lien (Section 174, LGC)
Illustration 1. Process in Distraint
Delinquency

Assessment (within 5/10 years from

when the taxes, fees or charges
became due
Issuance of certificate showing the fact of
delinquency (serves as warrant; within 5/10
years from assessment)
Seizure or confiscation of assets sufficient to satisfy

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Publication/ Posting of Notice of sale at public

Accounting of Distrained
auction
goods
Report of the proceeding to tha Local Chief
executive.
Disposition of the proceeds of the sale by
application of such proceeds to the delinquency
and expenses of the sale
Return of the Balance to the owner (if there
is any)

Note: Section 175 of the LGC provides that at any time prior to the
consummation of the sale, the taxpayer may pay the proper charges.
When is personal property considered sold to LGU?
Section 175(e) of the LGC provides that should the distrained property
be not disposed of within 120 days, the same shall be considered as sold to
the LGU.
Will Injunction lie against Collection of Local taxes?
Unlike the NIRC, the local Tax Code does not contain any specific
provision prohibiting courts from enjoining collection of Taxes. Such statutory
lapse or intent may have allowed preliminary injunction where local taxes are
involved. But it cannot negate the procedural rules and requirements under
Rule 68 of the Rules of Court. (Valley Trading Co. vs. CFI of Isabela GR No.
49529, March 31 1989).
2. Levy-any real property belonging to the delinquent taxpayer (Section
176-180 LGC)
Illustration 2. Process in Levy
Delinquency
Assessment(within 5/10 years from when the
taxes, fees or charges became due(Sec. 194,
LGC)
Preparation of certificate (operates with force and
effect
legal
execution
throughout
the
Levy of
of a
real
property
(before,
simultaneous
or after
Philippines)
distraint ofand;
personal property; within 5 years from
Written Notice to (a) Assessor,
(b) Registrar of Deeds for annotation
assessment)
and (c) taxpayer
Advertisement for sale or auction of the property
levied for 30 days (posting and publication.)
Sale

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Report of the sale to the

Sanggunian
Disposition of the proceeds of the sale by
application of such proceeds to the tax
delinquency and expenses of sale.
Return to the taxpayer of any excess in the
proceeds of the sale
Execution of the final deed to the purchaser after the
lapse of the one (1) year redemption period (in case
there is no period to redeem)

Note: At any time before the date fixed for the sale, the taxpayer may stay
the proceedings by paying the proper charges.
Instances When the LGU may purchase the real property advertised
for sale.
1. There is no highest bidder;
2. The highest bid is for an amount insufficient to pay the real property
tax, fees, charges, surcharges, interests or penalties. (Section 181
LGC)
Further Distraint and Levy:
The remedies of distraint and levy may be repeated if necessary until
the full amount due including all expenses is collected.
Properties Exempt from Distraint and Levy (Section 185, LGC)
The following property shall be exempt from distraint and the levy,
attachment or execution thereof for delinquency in the payment of any local
tax, fee or charge, including the related surcharge and interest:
(a) Tools and implements necessarily used by the delinquent taxpayer
in his trade or employment;
(b) One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
(c) His necessary clothing, and that of all his family;
(d) Household furniture and utensils necessary for housekeeping and
used for that purpose by the delinquent taxpayer, such as he may
select, of a value not exceeding Ten thousand pesos (P10,000.00);
(e) Provisions, including crops, actually provided for individual or family
use sufficient for four (4) months;
(f) The professional libraries of doctors, engineers, lawyers and judges;
(g) One fishing boat and net, not exceeding the total value of Ten
thousand pesos (P10, 000.00), by the lawful use of which a fisherman
earns his livelihood; and
(h) Any material or article forming part of a house or improvement of
any real property.
II. Judicial Action
The local government unit concerned may enforce the collection of
delinquent taxes, fees, charges or other revenues by civil action in any court
of competent jurisdiction within five (5) years from the date the taxes, fees
and surcharges became due.

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Where there is fraud or intent to evade payment of taxes, fees or

charges it shall be ten (10) years from discover of such fraud or intent to
evade.
Jurisdiction- Original and Appellate
Municipal Trial Court Level
*Original
If the principal amount of taxes, fees exclusive of charges and
penalties does not exceed P300, 000.00 or P400, 000.00 in Metro Manila.
Regional Trial Court
*Original
If the principal amount of taxes, fees exclusive of charges and
penalties does exceed P300, 000.00 or P400, 000.00 in Metro Manila,
Provided that the amount is less than P1, 000,000.00.
*Appellate
The Regional Trial Court shall exercise appellate jurisdiction over all
cases decided by the Metropolitan Trial Courts, Municipal Trial Courts,
Municipal Circuit Trial Courts and Municipal Trial Courts in Cities.
Court of Tax Appeals-Division
*Original
If the principal amount of taxes, fees exclusive of charges and
penalties is P1, 000,000.00 or above.
*Appellate
Over appeals from the judgments, resolutions or orders of the Regional
Trial Courts in tax collection cases originally decided by them in their
respective jurisdictions.
Court of Tax Appeals-En Banc
*Appellate
1.
Decisions or resolutions over petitions for review of the Court in
Divisions in the exercise of its exclusive appellate jurisdiction over local taxes
decided by the Regional Trial Court (RTC) in the exercise of their original
jurisdiction.
2.
Over petitions for review of judgments, resolutions or orders of the
Regional Trial Court (RTC) in the exercise of their appellate jurisdiction over
tax collection cases originally decided by the Metropolitan Trial Courts,
Municipal Trial Courts, Municipal Circuit Trial Courts and Municipal Trial Courts
in Cities in their respective territorial jurisdiction.
Supreme Court
*Appellate
Under Rule 45 of the Rules of Court on cases decided by the Court of
Tax Appeals or the Regional Trial Court on pure questions of law.
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(Note: Since it is an ordinary civil action for collection, the Rules of Court
apply regarding the reglementary periods and other provisions pertaining to
a civil suit)

TAXPAYERS REMEDIES FROM ASSESSMENT OF LOCAL TAXES OTHER THAN

REAL PROPERTY TAXES
(Under the Local Government Code)
-------------------------------------Local treasurer assesses local taxes within five (5) years from date
they become due or ten (10) years from discovery of fraud or intent
to evade payment.

Local treasurer issues notice of

assessment.

Taxpayer files written protest within 60 days from receipt of

assessment.

If the protest is made within the prescribed period, the local treasurer
decides within 60 days.

If Local Treasurer does not decide within 60 days, taxpayer appeals to Court of
competent jurisdiction (regular courts) within 30 days from lapse of 60 days. If
local treasurer issues notice cancelling partially or wholly the assessment or if
Local Treasurer does not grant protest, same procedure as lapse of 60 day
period.

TAX REMEDIES OF TAXPAYER

----------------------------------------

Appeal to Court of Tax Appeals (CTA) division but if the decision is from a
Regional Trial Court (RTC) exercising appellate jurisdiction, appeal should be
made directly to the CTA en banc.
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If Division decides against taxpayer, Motion for Reconsideration within 15 days

with same Division. If the Motion for Reconsideration is denied, petition for
review with CTA en banc. Appeal to the Supreme Court if still decided against

I.

ADMINISTRATIVE REMEDIES:
A. Before assessment
1. Question the constitutionality or legality of tax
ordinance or revenue measures on appeal:
i.
Within 30 day from effectivity thereof, file an appeal to
the Secretary of Justice;
ii.
The decision of the Secretary of Justice must be
rendered within 60 days from the date of the receipt of
the appeal;
iii.
Taxpayer must file an appropriate action within 30 days
from:
a.
The receipt of the decision of the Secretary of
Justice, or
b.
Lapse of the 60-day period to decide.
iv.
Such appeal shall not have the effect of suspending the
effectivity of the ordinance and the accrual and
payment of the tax.
2. Declaratory relief whenever applicable.
B. After assessment
1. Protest:
i.
IF THERE IS A PROTEST FILED:
Within 60 days from receipt of notice of assessment, file a
written protest with the local treasurer. Payment under
protest is not necessary.

Local Treasurer shall have 60 days from the

date of filing of the protest to decide
thereon.
If the Local treasurer finds
If not meritorious in whole or
the protest meritorious in
in part, he shall deny the
wholes or in part, he shall
protest wholly or partly with
issue a notice cancelling
notice to the taxpayer.
wholly or partly the
Taxpayer shall have 30 days from
assessment.
receipt of the denial of the protest or
from the lapse of 60 day period to
decide within which to appeal with
ii.
IF NO PROTEST FILED:
the court of competent jurisdiction;
the assessment shall
otherwise, the assessment becomes
become
final
and
conclusive and unappealable.
executory.

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2. Claim for refund or tax credit:

a. Must file a written claim for refund or credit of tax, fee or
charges erroneously or illegally collected.
b. Within two weeks from payment or date entitled to such
refund or credit.
OTHERWISE, no case or proceeding shall be maintained in
any court.
Note: unlike in internal revenue taxes, the
supervening cause applies in local taxation because the
period for the filing of claims for refund or credit of local
taxes is counted not necessarily from the date of payment
but from the date the taxpayer is entitled to a refund or
credit.
3. Right of redemption: One year from the date of sale or from
the date of forfeiture.
Note: the owner shall not be deprived of possession and to
rentals or income thereof until the expiration of the time
allowed for its redemption.
II.

JUDICIAL REMEDIES:
A. Court action:
1. Within thirty days after receipt of decision or lapse of sixty
days in case of Secretary of Justices inaction.
2. Within thirty days from receipt when protest of assessment is
denied or lapse of sixty days in case of local treasurers
inaction.
3. If no action is taken by the treasurer in refund cases and the
two-year period is about to lapse.
4. If remedies available does not provide plain, speedy and
adequate remedy.
B. Action for declaratory relief.
C. Injunction- if irreparable damage would be caused to the
taxpayer and no adequate remedy is available.

PRESCRIPTIVE PERIODS FOR THE ASSESSMENT AND COLLECTION

OF LOCAL TAXES
------------------------------------------PRESCRIPTIVE PERIODS FOR ASSESSMENT:
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1. Local taxes, fees or charges- five (5) years from the date they became
due.
2. When there is fraud or intent to evade the payment of taxes, fees, or
charges- ten (10) years from discovery of the fraud or intent to evade
the payment.
PRESCRIPTIVE PERIOD FOR COLLECTION:
Local taxes, fees, or charges may be collected within five (5) years
from the date of assessment by administrative or judicial action. No such
action shall be instituted after the expiration of such period.
GROUNDS FOR SUSPENSION OF THE RUNNING OF THE PRESCRIPTIVE
PERIODS:
1. The treasurer is legally prevented from the assessment or collection of
the tax;
2. The taxpayer requests for a reinvestigation and executes a waiver in
writing before the expiration of the period within which to assess or
collect; and
3. The taxpayer is out of the country or otherwise cannot be located.

Taxpayers Remedies Involving Collection of Real Property Tax

(Local Government Code)
-----------------------------------Assessor submits assessment roll to Local Treasurer on or
before the 31st of December each year (Sec. 248,LGC)

Posting of notice of deadline for payment at a conspicuous

place at the LGU hall OR publish the same in a newspaper of
general circulation in the LGU once a week for two
consecutive weeks. (Sec. 249,LGC)
Local Treasurer collects the tax starting Jan 1 of calendar
year
Taxpayers pay the tax then files a protest within 30 days
from payment of the tax with the treasurer who shall decide
within 60 days from receipt (Sec. 252[a],LGC)
Protest decided in favour of the
taxpayer, the amount or portion of the
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tax protested shall be refunded or

Protest
applied as tax
creditis denied or upon the lapse of
60 days period in which the treasurer
(Sec. 252[c],LGC)
must decide, taxpayer may appeal with
the Local Board of Assessment Appeals
(Sec.226,LGC) who shall decide the
appeal within 120 days from receipt
(Sec.229,LGC)If Local Board of Assessment Appeals
rejects the protest, the owner may
appeal to the Central Board of
Assessment Appeals within 30 days
from receipt of decision of Local Board
of Assessment Appeals
(Sec.229[c],LGC)
If Central Board of Assessment Appeals
rejects protest/refund, owner may
appeal to Court of Tax Appeals en banc
within 30 days from receipt of decision
(R.A. 9282)

If denied by Court of Tax Appeal, then

appeal to Supreme Court within 15
days

Procedure for Levy for Purposes of Satisfying

Real Property Taxes
Local Government Code
-------------------------------Tax constitutes a lien on the property superior to all liens and may only be
extinguished upon payment of the tax and charges (Sec.257,LGC)
Time for payment of real property tax expires (Sec.258,LGC)
Warrant of Levy issued by Local Treasurer, which has the force of legal
execution in the Local Government Unit concerned (Sec.258,LGC)
Warrant mailed to or served upon the delinquent owner. Written notice of levy
and warrant is mailed/served upon the assessor and the Register of Deeds of
the Local Government Unit (Sec.258,LGC)

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30 days from service of warrant, Local Treasurer shall advertise sale of

property (Sec.260,LGC)
By: Posting notice at main entrance of LGU hall/building and in a conspicuous
place in the barangay where the property is located AND publication once a
week for two weeks

Before the date of sale the owner may

stay the proceedings by paying the
delinquent tax, interest and expenses
of sale (Sec.260,LGC)

Sale is held (Sec.260,LGC)

At the main entrance of the LGU
building OR on the property to be sold
OR any other place Specified in the
notice.

If there is a bidder AND highest bid is

sufficient to pay real property tax and
related interests and costs, bidder pays
and treasurer reports sale to sanggunian
30 days after the sale. Local Treasurer will
deliver to purchaser the certificate of sale.
Proceeds of sale in excess of delinquent
tax, interest, expenses of sale remitted to
owner.
Within one year from sale, owner may
redeem upon payment of the delinquent
tax, interest due, expenses of sale (from
date of delinquency to date of sale), and
additional interest of 2% per month on the
purchase price from date of sale to date of
redemption. Delinquent owner retains
possession and right to the fruits. Price
paid plus interest of 2% per month shall be
returned to the buyer.
If not redeemed deed of conveyance shall
be issued to the purchaser. (Sec.262,LGC)

If there is no bidder OR highest bid is

insufficient to pay real property tax and
related interests and costs, Local Treasurer
shall purchase the property in behalf of the
Local Government Unit.
Registrar of Deeds shall transfer the title of
forfeited property to Local Government Unit
without need of court order.
Within one year from forfeiture owner may
redeem property by paying to Treasurer full
amount of tax, interest, costs of sale
(Sec.263,LGC)
Sanggunian concerned may, by ordinance
sell/dispose by public auction of property
acquired by forfeiture. (Sec.264,LGC)

Levy may be repeated until full amount due; including expenses is

collected (Sec.265,LGC)

Remedies
Local Taxation vs. Real Property Taxation
--------------------------------Remedies
Governments
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Local Taxation
1. Governments lien

Real Property Taxation

1. Governments lien

Remedies

2.

Civil Remedies:
a. administrative action
- Distraint
- Levy
b. judicial action for tax
collection

Taxpayers Remedies

1. Questioning the
Constitutionality ofthe
ordinance before the
Secretaryof Justice.
2. Protest against the
assessment
3. Claims for refund or tax
credit
Note: Payment under protest is not
necessary.

2. Civil Remedies:
a. administrative action
-levy of real property
b. judicial action for tax
collection
1. Questioning the
Constitutionality of the
ordinance before the
Secretaryof Justice.
2. Protest against the
assessment to LBAA, then
toCBAA.
3. Claims for refund or tax
credit.
Note: Payment under protest is
generally necessary.

Tax Remedies of the Government

-------------------------I.

Administrative:

A. Local Governments Lien

The basic real property tax and any other tax levied under collection of
real property tax constitutes a lien on the property subject to tax, superior to
all liens, charges or encumbrances in favor of any person, irrespective of the
owner or possessor thereof, enforceable by administrative or judicial action,
and may only be extinguished upon payment of the tax and the related
interests and expenses. (Section 257, LGC)
B. Levy on Real Property
After the expiration of the time required to pay the basic real property
tax or any other tax levied under collection of real property tax, real property
subject to such tax may be levied upon through the issuance of a warrant on
or before, or simultaneously with, the institution of the civil action for the
collection of the delinquent tax. The provincial or city treasurer, or a
treasurer of a municipality within the Metropolitan Manila Area, as the case
may be, when issuing a warrant of levy shall prepare a duly authenticated
certificate showing the name of the delinquent owner of the property or
person having legal interest therein, the description of the property, the
amount of the tax due and the interest thereon. The warrant shall operate
with the force of a legal execution throughout the province, city or a
municipality, within the Metropolitan Manila Area. The warrant shall be
Page | 11

mailed to or served upon the delinquent owner of the real property or person
having legal interest therein, or in case he is out of the country or cannot be
located, the administrator or occupant of the property. At the same time,
written notice of the levy with the attached warrant shall be mailed to or
served upon the assessor and the Registrar of Deeds of the province, city or
municipality within the Metropolitan Manila Area where the property is
located, who shall annotate the levy on the tax declaration and certificate of
title of the property, respectively.
The levying officer shall submit a report on the levy to the sanggunian
concerned within ten (10) days after receipt of the warrant by the owner of
the property or person having legal interest therein. (Section 258, LGC)
Within thirty (30) days after service of the warrant of levy, the local
treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the tax
delinquency and expenses of sale. The advertisement shall be effected by
posting a notice 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 by publication once a week for two
(2) weeks in a newspaper of general circulation in the province, city or
municipality where the property is located. The advertisement shall specify
the amount of the delinquent tax, the interest due thereon and expenses of
sale, the date and place of sale, the name of the owner of the real property
or person having legal interest therein, and a description of the property to
be sold. At any time before the date fixed for the sale, the owner of the real
property or person having legal interest therein may stay the proceedings by
paying the delinquent tax, the interest due thereon and the expenses of sale.
The sale shall be held either at the main entrance of the provincial, city or
municipal building, or on the property to be sold, or at any other place as
specified in the notice of the sale.
Within thirty (30) days after the sale, the local treasurer or his deputy
shall make a report of the sale to the sanggunian concerned, and which shall
form part of his records. The local treasurer shall likewise prepare and deliver
to the purchaser a certificate of sale which shall contain the name of the
purchaser, a description of the property sold, the amount of the delinquent
tax, the interest due thereon, the expenses of sale and a brief description of
the proceedings: Provided, however, That proceeds of the sale in excess of
the delinquent tax, the interest due thereon, and the expenses of sale shall
be remitted to the owner of the real property or person having legal interest
therein.
The local treasurer may, by ordinance duly approved, advance an
amount sufficient to defray the costs of collection thru the remedies provided
for in this Title, including the expenses of advertisement and sale. (Section
260, LGC)
Within one (1) year from the date of sale, the owner of the delinquent
real property or person having legal interest therein, or his representative,
shall have the right to redeem the property upon payment to the local
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treasurer of the amount of the delinquent tax, including the interest due
thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of not more than two percent (2%) per month on the
purchase price from the date of sale to the date of redemption. Such
payment shall invalidate the certificate of sale issued to the purchaser and
the owner of the delinquent real property or person having legal interest
therein shall be entitled to a certificate of redemption which shall be issued
by the local treasurer or his deputy.
From the date of sale until the expiration of the period of redemption,
the delinquent real property shall remain in possession of the owner or
person having legal interest therein who shall be entitled to the income and
other fruits thereof.
The local treasurer or his deputy, upon receipt from the purchaser of
the certificate of sale, shall forthwith return to the latter the entire amount
paid by him plus interest of not more than two percent (2%) per month.
Thereafter, the property shall be free from lien of such delinquent tax,
interest due thereon and expenses of sale. (Section 261, LGC)
In case the owner or person having legal interest fails to redeem the
delinquent property as provided herein, the local treasurer shall execute a
deed conveying to the purchaser said property, free from lien of the
delinquent tax, interest due thereon and expenses of sale. The deed shall
briefly state the proceedings upon which the validity of the sale rests.
(Section 262, LGC)
II.

Judicial:
The local government unit concerned may enforce the collection of the
basic real property tax or any other tax levied under collection of real
property tax by civil action in any court of competent jurisdiction. (Section
266, LGC)
The basic real property tax and any other tax levied under collection of
real property tax shall be collected within five (5) years from the date they
become due. No action for the collection of the tax, whether administrative
or judicial, shall be instituted after the expiration of such period. In case of
fraud or intent to evade payment of the tax, such action may be instituted
for the collection of the same within ten (10) years from the discovery of
such fraud or intent to evade payment. (Section 270, LGC)
Remedies of the Taxpayer
-------------------------I.

Administrative:

A: Appeal to the Secretary of Justice regarding newly enacted tax

ordinance.
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Public hearings shall be conducted for the purpose prior to the

enactment of tax and revenue measures and any question on the
constitutionality or legality of tax ordinances or revenue measures may be
raised on appeal within thirty days from the effectivity of tax and revenue
measures to the Secretary of Justice who shall render a decision within sixty
days from the date of receipt of the appeal. The appeal shall not have the
effect of suspending the effectivity of the ordinance and the accrual and
payment of the tax, fee, or charge levied therein. Within thirty days after
receipt of the decision or the lapse of the sixty-day period without the
Secretary of Justice acting upon the appeal, the aggrieved party may file
appropriate proceedings with a court of competent jurisdiction. (Section 187,
LGC)
B. Appeal to the Board of Assessment Appeals
Any owner or person having legal interest in the property who is not
satisfied with the action of the provincial, city or municipal assessor in the
assessment of his property may, within sixty (60) days from the date of
receipt of the written notice of assessment, appeal to the Board of
Assessment Appeals of the provincial or city by filing a petition under oath in
the form prescribed for the purpose, together with copies of the tax
declarations and such affidavits or documents submitted in support of the
appeal. (Section 226, LGC)
C. Protest of the Assessment
No protest shall be entertained unless the taxpayer first pays the tax.
There shall be annotated on the tax receipts the words "paid under protest".
The protest in writing must be filed within thirty (30) days from payment of
the tax to the provincial, city treasurer or municipal treasurer, in the case of
a municipality within Metropolitan Manila Area, who shall decide the protest
within sixty (60) days from receipt. In the event that the protest is finally
decided in favor of the taxpayer, the amount or portion of the tax protested
shall be refunded to the protestant, or applied as tax credit against his
existing or future tax liability. (Section 252, LGC)
In the event that the protest is denied or upon the lapse of the sixty
day period prescribed the taxpayer may appeal within 60 days from receipt
of notice/lapse of 60 days to the Local Board of Assessment Appeals. On
which the Local Board of Assessment Appeals must decide within 120 days
from receipt of appeal.
The protest is needed when there is a question as to the
reasonableness of the amount assessed, not where the question raised is on
the very authority and power of the assessor to impose the assessment and
of the treasurer to collect the tax. (Ty v. Trampe).
D. Claim for Refund
When an assessment of basic real property tax, or any other tax levied
under this Title, is found to be illegal or erroneous and the tax is accordingly
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reduced or adjusted, the taxpayer may file a written claim for refund or
credit for taxes and interests with the provincial or city treasurer within two
(2) years from the date the taxpayer is entitled to such reduction or
adjustment. The provincial or city treasurer shall decide the claim for tax
refund or credit within sixty (60) days from receipt thereof. (Section 253,
LGC).
E. Remedies from denial of the protest and refund
In case that the protest/refund is denied or upon the lapse of the sixty
day period prescribed the taxpayer may appeal within 60 days from receipt
of notice/lapse of 60 days to the Local Board of Assessment Appeals. On
which the Local Board of Assessment Appeals must decide within 120 days
from receipt of appeal.
If Local Board of Assessment Appeals rejects the protest, the owner
may appeal to the Central Board of Assessment Appeals within 30 days from
receipt of decision of Local Board of Assessment Appeals. (Sec.229[c],LGC).
F. Redemption of Property Sold
Within one (1) year from the date of sale, the owner of the delinquent
real property or person having legal interest therein, or his representative,
shall have the right to redeem the property upon payment to the local
treasurer of the amount of the delinquent tax, including the interest due
thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of not more than two percent (2%) per month on the
purchase price from the date of sale to the date of redemption. Such
payment shall invalidate the certificate of sale issued to the purchaser and
the owner of the delinquent real property or person having legal interest
therein shall be entitled to a certificate of redemption which shall be issued
by the local treasurer or his deputy.
From the date of sale until the expiration of the period of redemption,
the delinquent real property shall remain in possession of the owner or
person having legal interest therein who shall be entitled to the income and
other fruits thereof.
The local treasurer or his deputy, upon receipt from the purchaser of
the certificate of sale, shall forthwith return to the latter the entire amount
paid by him plus interest of not more than two percent (2%) per month.
Thereafter, the property shall be free from lien of such delinquent tax,
interest due thereon and expenses of sale. (Sec. 261, LGC)
II.

Judicial

A. Court Action:
1. If Central Board of Assessment Appeals rejects protest/refund, owner
may appeal to Court of Tax Appeals en banc within 30 days from receipt of
decision. (R.A. 9282)
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2. If denied by Court of Tax Appeal, then appeal to Supreme Court

within 15 days.
B. Suit assailing the validity of the tax sale
Deposit of amount for which the real property was sold together with
interest of 2% per month from date of sale to the time of institution of action.

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