People Ex Rel. Department of Public Works v. Northcutt

MUSSELL, J.

This is an action in eminent domain brought by the State of California against owners and claimants to certain parcels of real property in San Diego County. Appellant, county of San Diego, having been served with summons and complaint in said action, appeared and filed therein its second amended answer, claiming a lien on Parcel 1 of the property involved for taxes for the fiscal year 1951-1952 in the amount of $1,589.85, for the year 1957-1958 in the amount of $327.86, and the right to be paid these taxes out of the condemnation award. The amount claimed for taxes for the fiscal year 1951-1952 had been assessed by appellant on said parcel for that year and appeared on the delinquent tax roll. The amount claimed for taxes on said parcel for the fiscal year 1957-1958 had been assessed by appellant and appeared on the tax roll for that year. Trial was held as to said Parcel 1 on January 27,1958. No possession of the property had been taken by the state nor had it made a deposit or security or obtained an order for taking prior possession before said trial. The fair market value of the property was agreed upon by the parties and the court determined the priorities of their claims to the condemnation award. Appellant’s claims for taxes for the

[622]

year 1951-1952 ($1,589.85), together with the first installment ($159.16) o£ the taxes for the year 1957-1958, and the penalties thereon ($9.54) were allowed. However, the court held that the second half of said 1957-1958 taxes was not payable until February 1, 1958, and denied appellant’s claim therefor in the sum of $159.16. The county appeals from those parts of the judgment, entered on January 30, 1958, “which deny the claim of the defendant County of San Diego for the second half of the said 1957-1958 taxes in the sum of $159.16 which terminate, cancel and extinguish the lien of the defendant county on said parcel 1 for said amount and which award to defendants Vaughan W. DeKirby and Perry Louise DeKirby the sum of Two Hundred Dollars ($200.00).”

Every tax on real property is a lien against the property assessed (Rev. & Tax. Code, § 2187) and all tax liens attach annually as of noon on the first Monday in March preceding the fiscal year for which the taxes are levied (Rev. & Tax. Code, § 2192). Pursuant to these sections the taxes claimed by the county and levied upon the property involved for the entire fiscal year 1957-1958 became a lien on the property on the first Monday in March, 1957. The first installment of such taxes was due on November 1 following the levy and the second installment was due on February 1 of the year following. (Rev. & Tax. Code, §§ 2605, 2606.)