Cralle v. City of Eureka

[809]

McMURRAY, J. pro tern.

*

Plaintiffs are the record owners of the real property here involved. They purchased it for value on December 15, 1950. At the time of the purchase they knew of claims of the defendant city on account of certain assessments but claim that they are bona fide purchasers for value under section 2911 of the Civil Code. There were two street assessments which became liens against the property for improvements made on June 19, 1921, and July 21, 1926, respectively, and bonds upon the security of these assessments were issued by which the last installments became due on the above assessments on July 2, 1937, and July 2, 1942, respectively. No judgment foreclosing said liens has been entered although an action was brought therefor against plaintiffs’ predecessor in title on June 5, 1941, and dismissed on August 1, 1952, for lack of prosecution. There are no other taxes or liens due and owing defendant city at this time which are a lien against the property.

On May 6, 1941, defendant city’s tax collector conveyed this property to defendant by a tax deed for nonpayment of delinquent taxes levied against the property for the fiscal year 1922-1923. This deed was not recorded in the recorder’s office of Humboldt County, the county in which the real property is situated, but was filed in the city clerk’s office of said city; the plaintiffs had no actual knowledge thereof.

The above facts were stipulated to in the trial court and defendant city appeals from the judgment quieting plaintiff’s title.

Appellant city contends that since the 1941 tax deed was filed in the city clerk’s office the respondents were charged with notice thereof as such filing was in accordance with the provisions of section 57 of the charter of the city of Eureka. This provision reads as follows:

“Tax collector, qualifications.

“Duties.”

“Tax Collector.

“The Tax Collector shall have been a citizen of the State, and a resident and qualified elector of the city, for at least five years next before his election. It shall be his duty to receive and collect all city taxes, general and special; he shall also collect all city licenses, water rates, harbor dues, cemetery receipts, and such other branches of the city revenue, not otherwise herein provided for, as the Council may direct. He shall