Curtis v. County of Kern

Opinion

BROWN (G. A.), P. J.

The sole question in this appeal is whether a tax lien for unsecured personal property taxes recorded against real property of the taxpayer by filing of a certificate pursuant to Revenue and Taxation Code sections 2191.3, subdivision (d), and 2191.4

1

takes priority over a prior recorded homestead. The trial court held that the homestead exemption is good against the tax lien. We agree.

[706]

The taxpayers duly executed and, on July 6, 1970, recorded a declaration of homestead on the real property involved.

Thereafter, and on February 9, 1971 and February 16, 1971, the County of Kern, pursuant to Revenue and Taxation Code sections 2191.3, subdivision (d), and 2191.4, recorded tax liens against the homesteaded property in the amount of $623.39 and $234.97, which had been assessed for personal property taxes against the taxpayers on personal property which had never been situated on the homesteaded property.

The taxpayers filed this action in declaratory relief against the county, seeking a declaration that the recorded homestead exemption takes priority over the tax liens. On motion of the taxpayers the trial court entered a summary judgment against the county, declaring in substance that the homestead exemption was superior to the tax liens and the latter were subject to the exemption created by the homestead declaration. The facts are not in dispute, and the question is solely one of law.

The county invokes the general rule that tax liens take priority over prior recorded homesteads (Rev. & Tax. Code, § 2192.1;

Morrison

v.

Barham

(1960) 184 Cal.App.2d 267, 272 [7 Cal.Rptr. 442]) and asserts that it is immaterial that the taxes were for personal property not situated on the real property, citing

California Loan etc. Co.