Rexon v. Gaffey

PRESTON, P. J.

An action to quiet title to certain real property in the county of Los Angeles.

Plaintiff prevailed in the trial court and defendant has appealed. Plaintiff proved a perfect record title to the property in question. Defendant claims title by virtue of a tax deed. The court found that the proceedings leading up to the sale of the property for delinquent taxes were invalid and consequently the tax deed relied upon by appellant was void.

We are in full accord with all of the findings of the trial court.

The tax deed is based upon a sale for delinquent taxes of 1914. The requirements of section 3764 of the Political Code that the delinquent list published by the tax collector must contain the amount of taxes, penalties and costs due, opposite each name and description, etc., was not followed in the tax proceedings under which appellant claims title. This section as it read at the time of the sale to the state provided that the delinquent list should contain alongside of the name and the description the amount due for taxes,

penalties and costs and that the sale to the state should be made for taxes, penalties and costs.

The only intimation as to what the amount placed alongside of each assessment in said delinquent tax list signifies is contained in the notice preceding the list which reads to the effect that unless the taxes delinquent as appears by said list are paid the real property will be sold, etc. In other words, the notice preceding the list specifically states that the list contains the amount of taxes due,

but makes no- mention as to whether the list contains the amount of taxes, penalties and costs.

And the fact that no mention is made in such list of such penalties and costs is further strengthened by the statement in said notice that unless “taxes delinquent as appears by said list, together with the costs and penalties are paid”, etc.

This would seem to indicate from the reading of said notice, that said list contained the taxes only, and that the

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