1.

Article 1654 of the Civil Code of the Philippines provides that:

“Art. 1654. The lessor is obliged:

(1) To deliver the thing which is the object of the contract in

such a condition as to render it fit for the use intended;

(2) To make on the same during the lease all the necessary
repairs in order to keep it suitable for the use to which it has
been devoted, unless there is a stipulation to the contrary;

(3) To maintain the lessee in the peaceful and adequate enjoyment

of the lease for the entire duration of the contract. (1554a)”
(Emphasis supplied)

1. Article 1659 of the Civil Code provides

“Art. 1659. If the lessor or the lessee should not comply with the
obligations set forth in Articles 1654 and 1657, the aggrieved party
may ask for the rescission of the contract and indemnification for
damages, or only the latter, allowing the contract to remain in
force. (1556)” (Emphasis ours)

2. It is established that for purposes of collection of real property

taxes, written notice of levy shall be served upon the delinquent taxpayer.

35.1 Section 207 of the National Internal Revenue Code

provides:

“Sec. 207 Summary Remedies

xxx
B) Levy on Real Property.- After the expiration of the time
required to pay the delinquent tax or delinquent revenue
as prescribed in this Section, real property may be levied
upon, before simultaneously or after the distraint of
personal property belonging to the delinquent. To this end,
 any internal revenue officer designated by the
Commissioner or his duly authorized representative shall
prepare a duly authenticated certificate showing the name
of the taxpayer and the amounts of the tax and penalty due
from him. Said certificate shall operate with the force of a
legal execution throughout the Philippines.

Levy shall be affected by writing upon said certificate a

description of the property upon which levy is made. At
the same time, written notice of the levy shall be mailed
to or served upon the Register of Deeds for the province or
city where the property is located and upon the
delinquent taxpayer, xxx” (Emphasis supplied)

35.2 Also, in the case of Katherine Rose Salva vs. Ildefonso P.

Mapile1, the Supreme Court held that:

“That the delinquent taxpayer must be actually notified

of such warrant is implied from Section 258, which
explicitly directs the levying officer to "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." Contrary to the
opinion of the RTC, "[it] is essential that there be an actual
notice to the delinquent taxpayer, otherwise, the sale is
null and void although preceded by proper
advertisement or publication. This proceeds from the
principle of administrative proceedings for the sale of
private lands for non-payment of taxes being in
personam.” (Emphasis is supplied.)

1
G.R. No. 220440, 8 November 2017.