People v. Board of Supervisors

California Court of Appeal Oct 7, 1932 No. Docket No. 4783.Published

Before: Jamison

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Holding. The court held that under section 3804a of the Political Code, the Board of Supervisors is required to cancel tax assessments on land acquired by the state, even if the tax lien attached prior to the state's acquisition.

Issues

Whether section 3804a of the Political Code, which allows for the cancellation of tax assessments on land acquired by the state, is constitutional.
Whether the Board of Supervisors has a mandatory duty to cancel tax assessments on state-owned land upon proper application.

Disposition. Peremptory writ issued.

Quotations verified verbatim against the opinion

“It must be conceded that under the provisions of section 1 of article XIII of the Constitution lands belonging to the state are exempt from taxation.”

“We are of the opinion that, upon the shelving made by petitioner, it was the duty of respondents to order the cancellation of the said assessment.”

JAMISON, J.,

pro

tem.

This proceeding is based upon a petition for a writ of mandate requiring the defendants, constituting the Board of Supervisors, to make an order directing the officer having charge of the records thereof to cancel an assessment of taxes assessed against land now

[671]

owned by the state of California, and acquired by it for park purposes.

The said petition sets forth, in substance, the following facts: That the above-named defendants are the duly elected and qualified supervisors of said county of Calaveras; that the Park Commission is a duly authorized body created by act of the legislature of this state for the purpose, among other purposes, of acquiring real estate for park purposes; that petitioner is now the owner of, and ever since the 23d of June, 1931, has been the owner of certain lands described in its petition; that said lands were acquired from one Whitesides by deed dated June 24, 1931; that for the fiscal year 1931-32 the county assessor of said county assessed the said lands for taxation;

That on or about the fifth day of November, 1931, application was made by the said Park Commission to said Board of Supervisors for the cancellation of said assessment and levy upon said property for the fiscal year 1931-32; that with said application petitioner presented satisfactory proof to said Board of Supervisors that said lands had been deeded to the state of California; that said application for cancellation of said tax was made upon the ground that said property was exempt from taxation under the provisions of section 1, article XIII, of the state Constitution, and that said assessment should be canceled under the provisions of section 3804a of the Political Code;

That on June 14, 1932, the attorney-general, acting in place of the district attorney, under section 470 of the Political Code, gave his consent in writing to the making of an order by said Board of Supervisors directing that the said' taxes be canceled; that the said board has failed and refused to order the cancellation of said taxes.

Upon the filing of this petition an alternative writ of mandate was issued directing the said Board of Supervisors to make said order or show cause why the same should not be done. Thereupon the said defendants demurred to said petition upon the ground that it failed to state facts sufficient to constitute a cause of action and warranted the relief prayed for. Defendant also filed a verified answer to the petition in which it is alleged that prior to the acquisition of said land by plaintiff, that is to say, prior to June 23,

People v. Board of Supervisors

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JAMISON, J.,

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