Jordan v. Schrieber

NOURSE, P J.

The plaintiff sued to quiet title to certain property in Santa Clara county which the defendants claim by virtue of a tax deed. The plaintiff had judgment and the trial court granted defendants’ motion for a new trial on the ground that the evidence was insufficient to justify the decision, that the decision was against law, and that error had occurred at the trial, by minute order on June 12, 1945, and by an order entered June 20 stating that it was granted on all grounds set forth and particularly on the ground of insufficiency of the evidence.

There have been three trials of this action to date: the first commenced on February 5, 1942, before Judge Syer, who died prior to rendering a decision; the second concluded on March 18, 1943, before Judge Foley, who decided the case in favor of these defendants and then granted a motion for a new trial; the third commenced on May 8, 1944, and concluded on April 24, 1945, before Judge Del Mutolo.

William P. Jordan, plaintiff’s father, acquired the real property in dispute from the United States Government under patent dated May 2,1933. By patent dated in 1897 he acquired other real property adjoining that in dispute. This property was sold to the state for delinquent taxes in 1933. On April 23,1940, W. P. Jordan died, but on May 1,1939, he had transferred by grant deed both of these parcels to the plaintiff. This deed was not recorded. On the property in dispute taxes for 1935-1936 were not paid, and the property was included in the delinquent tax list published by the tax collector on June 5, 1936. This publication included a notice that unless taxes, penalties and costs were paid (amounting to $21.70) the property would be sold to the state on June 26, 1936. Current taxes were thereafter paid through 1940 by the plaintiff; the tax bills and receipts contained a notation that the property had been sold to the state in June, 1936, but the notation “sold for taxes’’ to the state was not placed on the assessment rolls after 1936, as required by Political Code, section 3680 then operative, and carried in effect into the revision in Revenue and Taxation Code, section 614.

[802]

On June 5,1941, the tax collector forwarded a notice of tax sale to “William P. Jordan, 3855 Scott St., San Francisco” by registered mail. This notice stated that the property therein described which had been sold to the state for delinquent taxes of 1935, would be sold on July 1, 1941, if not redeemed prior thereto. This notice was returned undelivered. It had been sent to the wrong address and the addressee had died long prior to that date.