Ducey v. Dambacher

PULLEN, P. J.

Plaintiff is the owner of a tract of land in the county of Tuolumne. The assessment rolls of that county show delinquent and unpaid taxes against this land for the years 1893, 1896 and 1897. Noted on the assessment rolls against this property is “Sold to the State”. No proceedings have ever been taken to sell this property at public auction, and no deed has ever passed from the state to a purchaser. The property has been continuously assessed to the owner, and all taxes so assessed have been marked paid prior to 1931, except taxes for the years 1893, 1896 and 1897.

After 1931 the taxes became delinquent for the years 1931, 1932, 1933, 1934 and 1935. In 1935 plaintiff offered to pay the delinquencies for the years subsequent to 1931 but appellant, as auditor of the county of Tuolumne, refused to accept this tender for these delinquent taxes unless plaintiff would also pay the delinquencies for 1893, 1896 and 1897, together with all costs and penalties.

A writ of mandate was then sought to compel the auditor to accept the tender, and to issue a certificate of redemption clearing the property of all the delinquent taxes. After a hearing the trial court issued the writ, whereupon this appeal was taken.

The question here involved is determined by a solution of section 3716 of the Political Code as amended in 1931, reading in part as follows:

“ ... ; the judgment is not satisfied nor the lien removed until the taxes are paid on the property sold for the payment thereof;

“Provided, that effective one year from the time this act takes effect, the lien of every tax . . . shall cease to exist for all purposes after thirty years from the time said tax became a lien;

“Limitation. And provided further that effective one year from the time this act takes effect, every tax, . . . shall be conclusively presumed to have been paid after thirty years from the time the same became a lien, unless the property subject thereto has been sold in the manner provided by law for the payment of said tax.”

[431]

Section 3771 of the Political Code provided that if, upon a specified day and hour, the taxes, penalties and costs assessed against the particular property had not been fully paid, then by operation of law and the declaration of the tax collector, the same shall be sold to the state and the tax collector shall make an entry opposite each parcel, “Sold to the State”.