Lachmund v. Johnson

California Court of Appeal Oct 18, 1941 No. Civ. 6754Published

Before: Ross

AI Brief

AI-generated · verify before citing

Holding. The court held that taxpayers currently participating in a ten-year installment redemption plan are entitled to redeem their property under the more favorable terms of Section 4101.5 of the Revenue and Taxation Code, with credit for prior installment payments.

Issues

Whether property being redeemed under a ten-year installment plan is eligible for redemption under the provisions of Section 4101.5 of the Revenue and Taxation Code.
Whether a taxpayer is entitled to credit for prior installment payments when redeeming property under Section 4101.5.

Disposition. granted

Quotations verified verbatim against the opinion

“Until completion, therefore, the property is unredeemed, and the provisions of section 4101.5 as enacted in 1941 are applicable to it.”

“petitioners have a right now to redeem their property under section 4101.5 and by section 4336 are entitled to credit for the amounts, without interest thereon, which they have paid heretofore under the ten year plan.”

ROSS, J.

pro

tem.

This an original application for a writ of mandate.

Petitioners own property in Stockton, San Joaquin County, upon which taxes were allowed to become delinquent in 1932, 1933, 1934 and 1935, for a total amount of $8439.58, including penalties.

Commencing in December, 1936, petitioners have duly followed the ten year payment plan of redemption now covered by sections 4256 to 4263 inclusive, Revenue and Taxation Code, and have paid a total of $7035.31 under said plan of payment.

The 1941 legislature enacted the present section 4101.5 of the Revenue and Taxation Code as urgency legislation, to take effect immediately. The bill was approved by the Governor, June 28, 1941, and was filed with the Secretary of State July 1, 1941. It provides:

“If tax-sold or tax-deeded property was sold to the state on or before July 6, 1940, and is redeemed on or before 90 days after this section becomes effective, the amount necessary to redeem the property is the amount of sold taxes, with interest on the amount of sold taxes at 5 per cent per year computed beginning the day the property was sold to the state to the time of redemption, but in no event computed beyond three years from the day the property was sold to the state.

[379]

“No other interest, costs, delinquent penalties, or redemption penalties accruing before 90 days after this section takes effect need be paid under such redemption.

“The amount necessary to redeem under this section shall not constitute the ‘redemption amount’ within the meaning of Section 4216.”

The reasons for the urgency and immediate effectiveness of the statute are given as follows:

“Due to the widespread depression, out of which we are just beginning to emerge, many taxpayers have been unable to pay their taxes, or to redeem their property from sale to the state for delinquency. By permitting redemption without penalties, many taxpayers will be able to redeem their property, restore the same to the tax rolls and thereby add needed revenue for the operation and maintenance of government. ’ ’

Lachmund v. Johnson

AI Brief

ROSS, J.

More from California Court of Appeal

Related research

AI Brief