Article 146p. 146

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

The sale shall take place, in the discretion of the provincial

or city treasurer or his deputy, either at the main entrance

of the municipal building or city or municipal hall or at

the place where the property was seized. If no satisfactory

bid or no bid at all is received in the place mentioned, the

distrained property may be sold anywhere in the province

or city at public auction, after the advertisement and due

notice to the owner of the property.

Section 71. Redemption of distrained property The owner

of personal property seized for non-payment of taxes may

redeem the same property from the collecting officer at

any time after seizure and before sale by tendering to him

the amount of tax, penalty and costs incurred up to the

time of tender. The costs to be charged in making such

seizure and sale shall only embrace the actual expenses

of seizure and preservation of the property pending the

same, but no charges shall be imposed for the services of

the collecting officer or his deputy.

Section 72. Return of officer and disposition of proceeds.

The officer conducting a sale under Section seventy

hereof shall make immediate return of his proceedings

and a memorandum thereof shall be entered by the

provincial or city treasurer in his records. The excess, if

any, of the proceeds of the sale of the distrained personal

property over the tax, penalty and costs of sale and

seizure and any of the property remaining unsold in the

hands of the officer, shall be returned to the taxpayer.

Section 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 forty hereof, to satisfy all the

taxes and penalties due and the costs of sale. Such

advertisement shall be made by posting a notice for three

consecutive weeks at the main entrance of the provincial

building and of all municipal buildings in the province, or

at the main entrance of the city or municipal hall in the

case of cities, and in a public and conspicuous place in

barrio or district wherein the property is situated, in

English, Spanish and the local dialect commonly used,

and by announcement at least three market days at the

market by crier, and, in the discretion of the provincial or

city treasurer, by publication once a week for three

consecutive weeks in a newspaper of general circulation

published in the province or city.

The notice, publication, and announcement by crier shall

state the amount of the taxes, penalties and costs of sale;

the date, hour, and place of sale, the name of the taxpayer

against whom the tax was assessed; and the kind or

nature of property and, if land, its approximate areas, lot

number,

and

location

stating

the

street

and

block

number, district or barrio, municipality and the province

or city where the property to be sold is situated. Copy of

the notice shall forthwith be sent either by registered

mail or by messenger, or through the barrio captain, to

the delinquent taxpayer, at his address as shown in the

tax rolls or property tax record cards of the municipality or

city where the property is located, or at his residence, if

known to said treasurer or barrio captain: Provided,

however, That a return of the proof of service under oath

shall be filed by the person making the service with the

provincial or city treasurer concerned.

Section 74. Stay of sale of real property. At any time

during or before the sale the taxpayers may stay all

proceedings by paying the taxes and penalties due on

the real property up to the time of tender and costs to the

provincial or city treasurer or his deputy conducting the

sale.

Section 75. Discretion of provincial or city treasure to buy

real property in behalf of province or city. In case there is

no bidder at the public auction of the delinquent real

property, or if the highest bid is for an amount not

sufficient to pay the taxes, penalties or costs of sale, the

provincial or city treasurer may, in his discretion, buy the

delinquent real property in the name of the province or

the city for the amount of taxes, penalties due thereon,

and the costs of sale.

Section 76. Certificate of sale to be issued purchaser,

province or city. The purchaser at public auction of

delinquent property shall receive from the provincial or

city treasurer, or his deputy, a certificate setting forth the

proceedings had at the sale, a description of the property

sold, the name of the purchaser, the sale price, as well as

the exact amount of the taxes and penalties due and the

costs of sale. The person in whose name the property is

listed and assessed shall be furnished with a copy of the

sale certificate.

Section 77. Report of sale to provincial or municipal

board or city council. The provincial or city treasurer on his

deputy shall make a report to the provincial or municipal

board or city council of the sale within thirty days

thereafter, and shall make the same appear in his records.

Section 78. Redemption of real property after sale. Within

the term of one year from the date of the registration of

sale of the property, the delinquent taxpayer or his

representative, or in his absence, any person holding a

lien or claim over the property, shall have the right to

redeem

the

same

by

paying

the

provincial or city

treasurer or his deputy the total amount of taxes and

penalties due up to the date of redemption, the costs of

sale and the interest at the rate of twenty per centum on

the purchase price, and such payment shall invalidate the

sale certificate issued to the purchaser and shall entitle

the person making the same to a certificate from the

provincial or city treasurer or his deputy, stating that he

had redeemed the property.

The provincial or city treasurer or his deputy shall, upon

surrender by the purchaser of the certificate of sale

previously issued to him, forthwith return to the latter the

entire purchase price paid by him plus the interest at

twenty per centum per annum herein provided for, the

portion of the cost of the sale and other legitimate

expenses

incurred

by

him,

and

said

property

shall

thereafter

be

free

from the lien of said taxes and

penalties.

Section 79. Possession and usufruct of real property

within one year from due date of sale. After the sale and

before redemption, or before the expiration of the term of

one year fixed in Section seventy-eight hereof for such

redemption,

the

real

property

shall

remain

in

the

possession of the delinquent taxpayer, who shall have the

right to the usufruct thereof.

Section 80. Issuance of final bill of sale. In case the

delinquent taxpayer or his representative, or any person

holding a lien or claim over the property, fails to redeem

the same within the period of one year from the date of

sale as provided in Section seventy-eight hereof, the

provincial or city treasurer shall make an instrument

sufficient in form and effect to convey to the purchaser

the

property

purchased

by

him,

free

from

any

encumbrance or third party claim whatsoever, and the

said instrument shall succinctly set forth all proceedings

upon which the validity of the sale depends. Any balance

of the proceeds of the sale left after deducting the

amount of the taxes and penalties due and the costs of

sale, shall be returned to the owner or his representative.

Section 81. Disposition of real property acquired by

province or city. The provincial or city treasurer shall have

charge of the delinquent real property acquired by the

province

or

city

under

the

provisions

of

Section

seventy-five during which time the delinquent taxpayer

shall have possession and usufruct of such property in

accordance

with

Section

seventy-nine

hereof.

Said

treasurer shall take steps within one year from the date of

issuance of final bill of sale to dispose of the delinquent

real property at public auction; but at any time before the

auction sale, any person in his own right may repurchase

such property by paying the total amount of the taxes

and penalties due up to the time of repurchase, the costs

of sale, and other legitimate expenses incurred by the

province or city with respect to the property, and an

additional penalty of twenty per cent on the purchase

© Compiled by RGL

146 of 201