In an action for ejectment filed by Kurt, the lessor-owner, against Kaka, the lessee, the trial court ruled in favor of Kurt. However, the trial court first required Kurt to pay the realty taxes due on the property for 2016 before he may recover possession thereof.
Kurt objected, arguing that the delinquent realty taxes were never raised as an issue in the ejectment case. At any rate, Kurt claimed that it should be Kaka who should be made liable for the realty taxes since it was Kaka who possessed the property throughout 2016.
Is Kurt correct in resisting the trial court’s requirement to pay the taxes first? (2.5%)
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**Answer:** No, Kurt is **not correct** in resisting the trial court's requirement. **Legal Basis:** Under **Section 268** of the LGC, in actions involving real property ownership or possession, the court may *motu proprio*
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Quick check
Under Section 257 of the Local Government Code, what is the legal nature of a real property tax lien?
Real property tax creates a superior statutory lien that attaches directly to the property itself regardless of owner or possessor.
Under Section 268 of the Local Government Code, what authority does a trial court have regarding delinquent taxes in property suits?
Courts handling real property actions are authorized under Section 268 to require tax payment prior to awarding possession.
Why can an owner-lessor NOT resist paying delinquent realty taxes before recovering possession in an ejectment case?
Real property tax attaches to the property as a superior lien, and courts have statutory power to require tax payment before awarding possession.
Who is primarily answerable to the local government unit for delinquent real property taxes attaching to real property?
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Is prior pleading of delinquent real property taxes required before a court can condition possession on tax payment under Section 268?
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Learn more about these topics
1. Property Tax Lien
Under Section 257 of the Local Government Code, real property tax constitutes a basic tax on real property that attaches directly as a superior lien upon the property itself. This statutory lien takes precedence over all other encumbrances and claims, regardless of the owner or possessor. Because the tax attaches directly to the land, liability for unpaid real property tax follows the property itself rather than personal occupancy, making the registered owner ultimately answerable for satisfying delinquent tax obligations attached to the real property.
2. Judicial Tax Requirement
Under Section 268 of the Local Government Code, courts in actions involving real property ownership or possession are authorized to require the payment of delinquent real property taxes before executing judgment or awarding possession. The trial court possesses statutory authority to condition the recovery of physical possession upon the payment of accrued realty taxes. This legal requirement applies motu proprio even if delinquent taxes were not explicitly raised as an issue in the underlying ejectment suit between lessor and lessee.
3. Lessor Tax Obligation
While a contract of lease may grant physical possession of real property to a lessee, the statutory obligation to pay real property taxes rests upon the owner unless contractually shifted. Even where a tenant occupies the premises, the local government enforces its tax lien against the property itself and its registered owner. In ejectment litigation, the owner-lessor cannot resist a court mandate requiring tax settlement prior to recovery of possession by attempting to shift tax liability onto the occupying tenant.