Sandiganbayan convicts ex-QC treasurer over illegal collection of taxes

The Sandiganbayan Seventh Division has convicted former Quezon City treasurer Edgar Villanueva of graft charges over unlawful collection of real property taxes from Manila Seedling Bank Foundation, Inc. (MSBFI).

In a 40-page ruling, the anti-graft court found Villanueva guilty since he collected such taxes without the required prior notice of assessment to MSBFI.

The anti-graft noted that despite MSBFI's protest that it never received a notice of assessment, Villanueva still proceeded with the collection of real property tax against the subject property held by MSBFI thru sending MSBFI collection notices beginning with a Statement of Delinquency dated May 11, 2011, which was followed by a Final Notice of Delinquency dated June 8,2011; issuing a Warrant of Levy against the property occupied by MSBFI; holding a public auction of properties of delinquent taxpayers, including that held by MSBFI; selling said property to the Quezon City government; and sending MSBFI the required Notice of Sold Real Property and a Final Notice to Exercise the Right of Redemption.

“In this case, however, records do not indicate that MSBFI was given any notice of assessment of real property tax by the Quezon City Government prior to the sending of the statements of delinquency by the accused. Absent any record or other positive proof that there was actual service of a notice of assessment upon MSBFI, it was improper for the accused to proceed to collect real estate tax from MSBFI, and then ultimately sell the subject property occupied by it through public auction,” the anti-graft court said.

“The fact that the accused had accessed MSBFI's records on the system but failed to notice the absence of the date of actual service of the notice of assessment upon MSBFI only exacerbates his evident bad faith. It is palpable that the actions of the accused inflicted substantial damage to MSBFI in the form of lost business income. Wherefore, accused Edgar T. Villanueva is found guilty beyond reasonable doubt of Violation of Section 3 (e) of Anti-Graft and Corrupt Practices Act,” the Sandiganbayan added.

As a result of the conviction, Villanueva was sentenced to spend six to 10 years in prison and perpetually disqualified from holding public office.

In addition, the anti-graft court ordered Villanueva to pay MSBFI P783,083 for lost monthly rental income at the time of its eviction and P1.015 million for lost average gross monthly sales. —LDF, GMA News