Is the process of transfer of title and transfer of tax declaration still the same even when the property is acquired through public auction? Say for example, a residential lot was mortgaged as collateral. Upon foreclosure, there are already improvements on the lot, and was used as commercial space. In short, before mortgage, the land was classified as residential lot, but during the period of mortgage, improvements were introduced and the space was used as commercial. Are there any additional steps or requirements necessary for the transfer of title and tax declaration to the buyer, given that the classification of the lot is different from its current state?