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APPEAL MEMORANDUM
Arbiter, Atty. Joel M. Clamor dated January 18, 2017, a copy of which was
states:
PREFATORY STATEMENT
It is a general rule that agreements against public policy are illegal and
applied to the law of contracts, courts of justice will not recognize or uphold
test is whether the parties have stipulated for something inhibited by the law
January 18, 2017 was received by undersigned counsel on January 31, 2017.
Housing Land Use and Regulatory Board which took effect of July 26, 2011,
until February 15, 2017, within which to file an appeal. Appeal Fee was
A.
verbatim as follows:
opened for occupancy only in 2015. At the time of the filing of the
complaint before the HLURB, the residents have not yet been issued their
It took more than a year for the Arbiter to promulgate the Decision as
the undersigned law firm-counsel for the complainants received the copy of
the Decision only this January 31, 2017.
This Office holds the view that the present case is premature. It
fails to appreciate any invasion of right on the part of the complainants.
Notwithstanding the absence of any justifiable controversy, this Office
opted to resolve the complaint, to avoid a re-litigation of the issues. In
accordance with Section 26 of PD 957, it is provided that:
Section 26. Realty Tax. Real estate tax and assessment on a lot or
unit shall be paid by the owner or developer without recourse to
the buyer for as long as the title has not passed the buyer;
Provided, however, that if the buyer has actually taken
possession of and occupied the lot or unit, he shall be liable to
the owner or developer for such tax and assessment effective the
year following such taking of possession and occupancy.
The complainants own admission stated that they started occupying the
subject acquired units on various dates in the year 2015. Pursuant to the
above cited provision, they are now liable to pay for real property taxes
accruing to their purchased units for the year 2015.
As to the Second Cause of Action, which is the payment of 2016 property tax, this has
been rendered moot by the fact that the complainants paid their respective 2016 taxes in
accordance with the tax amount imposed by the City of Manila.
STATEMENT OF ISSUES
ARGUMENTS
Section 26. Realty Tax. Real estate tax and assessment on a lot or unit shall be
paid by the owner or developer without recourse to the buyer for as long as the
title has not passed the buyer; Provided, however, that if the buyer has actually
taken possession of and occupied the lot or unit, he shall be liable to the owner
or developer for such tax and assessment effective the year following such taking
of possession and occupancy.