Wall v. M. & R. Sheep Co.

California Supreme Court Apr 22, 1949 No. L. A. 20345Published

Before: Shenk

AI Brief

AI-generated · verify before citing

Holding. The court held that an excessive tax rate does not invalidate the entire tax levy or the resulting tax title, and that a taxpayer's failure to seek correction or a refund constitutes a waiver of the objection. Consequently, the plaintiff could not challenge the state's tax title based on alleged irregularities in the tax proceedings.

Issues

Whether alleged irregularities in tax budgets and levies invalidate delinquent tax proceedings and the state's tax title.
Whether an excessive tax rate invalidates the entire tax levy or the state's tax title.
Whether the plaintiff is barred from challenging tax irregularities that were cured by legislative acts or waived by failure to pursue administrative remedies.

Disposition. affirmed

Quotations verified verbatim against the opinion

“It must be deemed as settled that an excessive tax rate invalidates neither the entire levy, nor the delinquent tax proceedings, nor the state’s tax title.”

“The taxpayer is relegated to the procedure for correction at an appropriate time or to a refund of the excess after payment under protest.”

“He may not avail himself of error in the computation of the tax rate in an action to invalidate delinquent tax proceedings and the state’s tax title based thereon.”

SHENK, J.

This is an appeal by the plaintiff in a quiet title action from a judgment based on an order sustaining a demurrer to the complaint without leave to amend.

[769]

The allegations of the first amended complaint show the following: The plaintiff claims ownership of six noncontiguous sections and fractional sections of land in the Mojave School District in Kern County. The first installments of the 1931-32 taxes on the several separately assessed parcels were paid. On June 30, 1932, the second installments were delinquent and the properties were marked “sold to the State. ’/ On July 26, 1937, the tax collector executed a single deed to the state covering all of the parcels. On October 14, 1943, the tax collector sold the properties to the defendants who claim some right or interest therein adverse to the plaintiff.

To support his allegation of ownership and to defeat the alleged claims of the defendants the plaintiff set forth numerous irregularities in the tax budgets and levies for the several fiscal years commencing 1931-1932, and defects in the tax rolls and delinquent tax sale proceedings whereby invalidity is said to follow. Included are claimed unauthorized appropriations for various veteran organizations which purported to increase the tax rates in excess of authorized budget requirements, and claimed excesses in school district tax rates. Also involved are asserted defects in the publication of the delinquent list in 1937 and in the tax deed to the state whereby the several noncontiguous parcels in one ownership were listed in the published notice in one group and included in the deed in like manner.

The first amended complaint was filed in June, 1945. In December, 1944, the plaintiff brought an action against the State of California pursuant to sections 3618 et seq., of the Revenue and Taxation Code whereby a person entitled to redeem tax-deeded property could contest the validity of the 1932 tax sale and the tax deed to the state and obtain corrections of claimed irregularities. The same irregularities and defects' here involved were alleged in the complaint in that action. Judgment of dismissal entered on an order sustaining a demurrer to the complaint without leave to amend was affirmed on appeal.

(Wall

Wall v. M. & R. Sheep Co.

AI Brief

SHENK, J.

More from California Supreme Court

Related research

AI Brief