Gray v. Jones

MUSSELL, J.

This is an action to quiet title to Lot 76, Highdale Addition to Encanto Heights in the city of San Diego. The plaintiffs claim under deed issued by the Tax Collector of San Diego County based upon a tax deed to the state on August 1, 1935, for a delinquency of 1929. The defendant is successor in interest to the record owner.

The complaint is in the usual form and, among other things, it is alleged therein that the plaintiffs are the owners of the

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real property described therein and that the defendant asserts or claims some right, title, interest, estate or lien therein adverse to the rights of the plaintiffs.

The answer denies ownership in plaintiffs, admits that the defendant claims some right, title or interest in the property, and contains a prayer for an order quieting title in the defendant.

The evidence is that the lot in question is situated in what is known as Zone K, in Acquisition and Improvement District No. 13, and was sold to the state on August 1, 1935, for 1929 delinquent taxes and assessments; that it was deeded by the county Tax Collector of San Diego County to plaintiffs on February 4, 1947, and that the deed was duly recorded. The defendant produced no evidence with respect to her own title but introduced various tax records in an attempt to show that the deed to the state on August 1, 1935, was invalid.

The court found that the plaintiffs were and are the owners in fee and entitled to the possession of the lot; that the defendant has no right, title or interest therein; that assessments for certain property in the acquisition and improvement district, embracing the property herein involved, were omitted from the tax roll, thereby increasing the tax burden on the lot in question and the court concluded that any defects or irregularities occasioned by the omission of such property from the tax rolls were cured by the Validating Act of 1947. (Stats. 1947, ch. 605; Act 8443b, 3 Deering’s Gen. Laws, 1947 Supp., p. 76.) Judgment was entered accordingly and defendant appeals.

The sole question presented on this appeal is whether the trial court was correct in its conclusion that the omission of property from the tax rolls, under the circumstances here presented, was cured by the said validating act.