McKendry v. County of Kern

Opinion

BEST, J.

Plaintiffs, E. S. McKendry and Urner Broadcasting Co., in these consolidated actions, appeal from a judgment on the pleadings in favor of defendants.

In 1980 and 1981, Kern County embarked upon a campaign of recording tax liens for old unsecured personal property tax claims, which were unpaid according to the county’s records. Under Revenue and Taxation Code section 2191.3, where a tax on unsecured property has been assessed and such tax has become delinquent: “The tax collector may file for record without fee in the office of the county recorder of any county a certificate specifying the amount due, the name, federal social security number, if known, and last known address of the

assesses

liable for the amount, and the fact, if such be the fact, that all provisions of this division in the computation and levy of the tax have been complied with.” Upon recording a certificate of

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delinquency pursuant to Revenue and Taxation Code section 2191.3, the amount of the deficiency constitutes a lien on all personal and real property in the county owned by the assessee named in the certificate or acquired by the assessee before the lien expires. The lien has the force and effect of a judgment lien and continues for 10 years from the recording of the certificate. Section 2191.4 also provides that within 10 years from the date of the recorded certificate, the lien may be extended by filing a new certificate with the county recorder. (Rev. & Tax. Code, § 2191.4.)

On July 8, 1980, defendants caused to be recorded a certificate of delinquency of personal property tax pursuant to Revenue and Taxation Code section 2191.3 against plaintiff McKendry. The certificate alleged plaintiff had on record unpaid delinquent unsecured personal property taxes, which had been duly assessed for the fiscal years 1961, 1962, 1963, 1965, 1966 and 1967. The total amount due, including tax and penalties, was $2,063.14. This amount was due by June 8, 1981.

A certificate of delinquency against plaintiff Urner Broadcasting Co. had been recorded by defendants on March 2, 1971, for the unpaid taxes assessed for the fiscal year 1970-1971. Subsequently, on May 1, 1981, in an attempt to extend the tax lien, defendants caused to be recorded a new certificate of delinquency of personal property tax pursuant to Revenue and Taxation Code section 2191.4 for the same unpaid taxes. The total amount, including tax and penalties, was $400.51. The certificate did not specify when the payment was due.