In small claims court, the landlord's claim that you have not ρáíd rent for a year would need to be supported by evidence such as payment records, notices of non-payment, or any written agreements regarding rent payments. If the landlord suddenly claims that you have not ρáíd rent for a year without any supporting documentation, it may not hold up in court.
Regarding the issue of the landlord suddenly stopping the issuance of official receipts (OR) due to high taxes, it is important to note that landlords are generally required by law to provide receipts for rent payments. If the landlord is refusing to provide ORs, you may want to consult with a legal professional to understand your rights and options in this situation.
In terms of the landlord's failure to evict you despite allegedly not receiving rent for a year, this could be a point in your favor. If the landlord had legitimate concerns about non-payment of rent, it would be expected that they would take legal steps to address the issue, such as issuing notices or pursuing eviction proceedings. The fact that they have not taken such actions may weaken their claim of non-payment in court.
Overall, it is advisable to gather any documentation or evidence related to your rent payments and communication with the landlord to prepare for a potential small claims court case. Seeking legal guidance can also help you navigate the situation and protect your rights as a tenant.