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City Mayor of QC v.

RCBC (Short title)

GR # 171033 | August 3, 2010 ISSUE/S
Petition: Petition for review on certiorari of RTC decision 1. W/N the RTC erred in granting the petition of RCBC
Petitioner: City Mayor, City Treasurer, City Assessor, All Of Quezon City, And Alvin 2. W/N RCBCs failure to invoke the City Ordinance does not preclude it from
Emerson S. Yu invoking the said provision in the later part of the judicial proceeding.
Respondent: Rizal Commercial Banking Corporation
(Rule 6, Rules on Civil Procedure) PROVISIONS

The issues in every case are limited to those presented in the pleadings. The object
of the pleadings is to draw the lines of battle between the litigants and to indicate Section 1. Pleadings defined. Pleadings are the written statements of the
fairly the nature of the claims or defenses of both parties. respective claims and defenses of the parties submitted to the court for appropriate
judgment. (1a)
- Spouses Naval obtained a loan from RCBC secured by a real estate Section 2. Pleadings allowed. The claims of a party are asserted in a complaint,
mortgage of properties counterclaim, cross-claim, third (fourth, etc.)-party complaint, or complaint-in-
o The real estate mortgage was later foreclosed and the properties intervention.
were sold at public auction with RCBC as the highest bidder. The defenses of a party are alleged in the answer to the pleading asserting a claim
o The corresponding Certificates of Sale were issued on August 4, against him.
1998. An answer may be responded to by a reply. (n)
o However, the certificates of sale were allegedly registered only on
February 10, 2004. RULING & RATIO
- On May 30, 2003, an auction sale of tax delinquent properties was 1. NO
conducted by the City Treasurer of Quezon City which included two (2) - Jurisdiction thrives to the effect that R.A. No. 7160 repealed P.D. No. 464.
townhouse units included in those acquired by RCBC. - However, the government of Quezon City, pursuant to the taxing power
o Alvin Emerson S. Yu was adjudged as the highest bidder and upon vested on local government units enacted a City Ordinance known as the
payment of the tax delinquencies, was issued the corresponding Quezon City Revenue Code of 1993, providing, among other things, the
Certificate of Sale of Delinquent Property. On February 10, 2004, procedure in the collection of delinquent taxes on real properties within the
the Certificate of Sale of Delinquent Property was registered with territorial jurisdiction of Quezon City.
the Office of the Register of Deeds of Quezon City. - The ordinance is explicit that the one-year redemption period should be
- On June 10, 2004, RCBC tendered payment for all of the assessed tax counted from the date of the annotation of the sale of the property at the
delinquencies, interest, and other costs of the subject properties with the proper registry. There is, therefore, a need to reconcile these seemingly
Office of the City Treasurer however; the latter refused to accept such. conflicting provisions of a general law and a special law.
- On June 15, 2004, RCBC filed before the Office of the City Treasurer a - Where there are two acts, one of which is special and particular and the
Petition for the acceptance of its tender of payment and for the subsequent other general, the special must prevail, since it evinces the legislative intent
issuance of the certificate of redemption but was also denied. more clearly.
- RCBC then filed a Petition for Mandamus with Prayer for Issuance of a 2. NO
Temporary Restraining Order and a Writ of Preliminary Injunction. - The issues in every case are limited to those presented in the pleadings. The
o RCBC contended that it had until February 10, 2005, or one (1) object of the pleadings is to draw the lines of battle between the litigants and
year from the date of registration of the certificate of sale, within to indicate fairly the nature of the claims or defenses of both parties.
which to redeem the subject properties, pursuant to Section 78 of - Points of law, theories, issues and arguments should be brought to the
P.D. No. 464 (Real Property Tax Code) attention of the trial court to give the opposing party an opportunity to
- RTC 1st Decision: Initially denied. RCBCs reliance on P.D. No. 464 was present further evidence.
misplaced, since P.D. No. 464 has been expressly repealed by Republic Act - A party cannot, on appeal, change fundamentally the nature of the issue in
(R.A.) No. 7160, or the Local Government Code. RCBC filed MR the case. When a party deliberately adopts a certain theory and the case is
- RTC 2nd Decision: Granted the petition. The counting of the one (1) year decided upon that theory in the court below, he will not be permitted to
redemption period of tax delinquent properties sold at public auction should change the same on appeal, because to permit him to do so would be unfair
start from the date of registration of the certificate of sale or the final deed of to the adverse party.
sale Section 261, R.A. No. 7160 did not amend Section 78 of P.D. No. 464. - As early as in its Memorandum to Serve as Draft Resolution, RCBC had
- Hence, the instant petition. brought the Quezon City Revenue Code of 1993, to the attention of the
opposing party.
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- RCBC also reiterated the applicability of the provision to his claim of
redemption in its motion for reconsideration of the Order initially denying the DISPOSITION
petition for mandamus. Since the inception of the petition in the lower court, WHEREFORE, premises considered, the petition is DENIED. Subject to the above
respondent has not changed its preposition that the one (1) year redemption disquisitions, the Decision of the RTC in SP. Civil Action Q-04-53522, dated
period shall be counted from the date of registration of the certificate of sale December 6, 2005, is AFFIRMED.
and not from the date of sale of the subject properties.
- Citing the appropriate provision of the Quezon City Revenue Code of 1993 SO ORDERED.
did not alter this, but on the contrary, even buttressed its claim.

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