Thompson v. Board of Supervisors

BARNARD, P. J.

In this proceeding petitioner sought to cancel certain taxes and to remove the lien thereof from certain real property in Fresno County.

The petitioner is the widow of Claude M. Thompson, who died in April, 1930. Prior thereto he had been a partner in a business conducted under the name of Thompson Brothers, and in another business conducted under the name of Fresno Builders’ Supply Company. Thereafter, his brother E. 0. Thompson continued the business of these two partnerships as surviving partner. The petitioner acquired the interest of her husband in these two partnerships but the same was not distributed to her until some time after July 25, 1931. On the first Monday in March, 1931, the real property on which the business of these two partnerships was conducted stood of record in the name of the petitioner and of E. 0. Thompson, each of them owning an undivided one-half interest therein. On July 25, 1931, E. 0. Thompson conveyed his

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half interest in this real property to the petitioner. On the first Monday in March, 1931, the assessor of Fresno County assessed certain personal property belonging to these two partnerships with the real property above referred to and thereby charged this real property with the payment of the tax on this personal property.

The petitioner brought this proceeding seeking a writ of mandate to compel the respondents to cancel the assessment of this personal property thus levied. In her petition she alleged that on the first Monday in March, 1931, she and B. 0. Thompson each owned an undivided one-half interest in this real property; that thereafter E. 0. Thompson conveyed to her his one-half interest therein and that she is now the sole owner thereof; that on or about the first Monday in March, 1931, the county assessor assessed a tax upon this personal property; that on that date neither the petitioner nor B. 0. Thompson owned the personal property so assessed, nor was it on said date or at any time since the property of the said B. 0. Thompson or of the petitioner; that on October 13, 1934, the petitioner made a written demand upon "the respondent Board of Supervisors for a cancellation of said tax upon said personal property upon the ground that said assessment was illegally made, in that the personal property had been assessed to the petitioner as the owner thereof whereas the petitioner was not the owner thereof at the date of the assessment; and that the respondent board had refused to cancel the assessment.