Cate v. Bourzac

BARNARD, P. J.

In this quiet title action the plaintiffs appeal from a judgment quieting title to the real property involved in the defendants.

The appeal is presented on an .agreed statement and the sole issue is as to the respective rights of the appellants, who claim under a sale for delinquent irrigation district taxes, and of the respondents, who claim under a deed from the state after a sale for delinquent county taxes.

The property in question was sold to the state on June 8, 1935, for delinquent taxes for the fiscal year 1934-35. Pursuant to that sale the property was deeded to the state on June 21, 1940. On March 23, 1945, it was deeded by the state to the respondents as the purchasers at a tax sale held on that date.

[423]

In the meantime, the property was deeded to the Fresno Irrigation District, for delinquent irrigation taxes, on September 20, 1938. On March 10, 1941, the Fresno Irrigation District conveyed the property by quitclaim deed to L. C. White, who conveyed it by quitclaim deed to the appellants on March 24, 1941.

On the undisputed facts before us the only question of law raised has been definitely settled by the recent case of

Monheit

v.

Cigna,

28 Cal.2d 19 [168 P.2d 965]. In that case, the court said: “. . . Under the law in effect at the time the deed was issued to the state, and at the time the state executed the deed to the purchaser in the instant case, which was after 1939, the title conveyed by the state did not cut off special assessment liens. The two liens were, under

La Mesa etc. Irr. Dist.

v.

Hornbeck, supra

[216 Cal. 730 (17 P.2d 143)], on a parity.” In the ease now before us both the deed to the state and the deed from the state to the respondents were made after 1939, the former on June 29, 1940, and the latter on March 27, 1945.