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City Mayor of QC v.

RCBC (Short title) ISSUE/S

GR # 171033 | August 3, 2010 1. W/N the RTC erred in granting the petition of RCBC
Petition: Petition for review on certiorari of RTC decision 2. W/N RCBCs failure to invoke the City Ordinance does not preclude it from
Petitioner: City Mayor, City Treasurer, City Assessor, All Of Quezon City, And Alvin invoking the said provision in the later part of the judicial proceeding.
Emerson S. Yu
Respondent: Rizal Commercial Banking Corporation PROVISIONS
(Rule 6, Rules on Civil Procedure)
Rule 6
The issues in every case are limited to those presented in the pleadings. The object Section 1. Pleadings defined. Pleadings are the written statements of the
of the pleadings is to draw the lines of battle between the litigants and to indicate fairly respective claims and defenses of the parties submitted to the court for appropriate
the nature of the claims or defenses of both parties. judgment. (1a)

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May 30, 2003, an auction sale of tax delinquent properties was - Jurisdiction thrives to the effect that R.A. No. 7160 repealed P.D. No. 464.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

WHEREFORE, premises considered, the petition is DENIED. Subject to the above
disquisitions, the Decision of the RTC in SP. Civil Action Q-04-53522, dated
December 6, 2005, is AFFIRMED.


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