Title Guarantee & Trust Co. v. Woody

BARNARD, P. J.

This is an action brought by the record owner to quiet its title to certain real property against the holder, or successors of the holder, of a tax deed issued by the Tax Collector of Kern County.

The property was sold to the state by operation of law on June 30, 1928, for delinquent taxes of 1927, and after the expiration of five years was deeded to the state on September 6, 1933. No redemption having been made the land was noticed for sale under order of the board of supervisors, with the approval of the state controller, and under the provisions of section 3897 of the Political Code was sold at public auction on July 30, 1937, to George M. DeShields and a deed issued to him on that date. DeShields was a Deputy County Auditor of Kern County and on the same day he transferred an interest in the property to S. A. Woody, the county auditor of that county, and to an employee in the auditor’s office. There were subsequent assignments and all of the defendants had knowledge of the official capacity of the purchaser and transferees.

This action was brought two years after this sale and conveyance to DeShields. The court held that there was no legal bar to the deputy auditor becoming a purchaser at this sale

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since no other elements of active or constructive fraud appeared, and that the action was barred by the provisions of subdivision 8 of section 3897 of the Political Code as it read when the sale was made. Findings were in favor of the defendants and the plaintiff has appealed from the judgment.

The appellant contends that the sale to the state in 1928 was void because there was an inseparable assessment upon property subject to taxation and upon property not subject to taxation. It appears that the assessment in question covered the entire south half of a certain quarter-section, although an existing road, which was dedicated to the county in fee, took approximately 2.73 acres of the property. It is also contended that the 1927 assessment was void for the reason that it attempted to subject the property to school district taxes levied for districts other than those within which the property was situated. In this connection it appears that the property was actually in the Delano Joint Union High School District and in the Delano Elementary School District. However, in various parts of the budget and assessment proceedings the districts for which the school taxes were assessed were mentioned as the Delano Union School District, the Delano Union Grammar School District, the Delano Joint Union High School District, and the Delano Kindergarten School District. It is unnecessary to pass upon these contentions under our views on the next question considered.