Shook v. Baird

California Court of Appeal May 3, 1928 No. Docket No. 6179.Published

Before: Cashin

AI Brief

AI-generated · verify before citing

Holding. The court held that the tax collector lacked the authority to sell the property in question because the city charter provided a specific scheme for tax sales that did not include the resale procedures utilized, and no ordinance authorized the sale. Consequently, the tax deed issued to the plaintiff was void.

Issues

Whether the city charter's provisions for tax sales were superseded by subsequent amendments to the state Political Code.
Whether the tax collector had the authority to sell property acquired by the city through tax proceedings without authorization from the common council.

Disposition. reversed

Quotations verified verbatim against the opinion

“it is our conclusion that the sale by the tax collector was unauthorized and that the deed to respondent was for that reason void”

“No officer or body is clothed by the charter with authority to direct or make a sale of property, however acquired, which is owned by the city except the common council”

CASHIN, J.

An action by the plaintiff to quiet the title to the west half of lot 15 of Encanto, a subdivision situated in the city of San Diego.

The plaintiff claims title by virtue of a tax deed to the property executed by the tax collector of the city, and the defendants were the owners of the property subject to the proceedings leading to the execution of the tax deed.

[550]

The trial court entered judgment for the plaintiff, from which an appeal was taken by the defendants.

The city by its charter—which was adopted in 1889 (Stats. 1889, pp. 644-729)—made express provision for taxation for municipal purposes of property situated therein, the state laws then in force with respect to the method of assessment, the collection of taxes and the sale and redemption of property sold being closely followed.

Sections 15 to 27, inclusive of section 3, chapter 1 of article VI of the charter provided for the sale each year at public auction after notice of all real property upon which the taxes assessed the preceding year were delinquent; and also that in case there should be no purchaser for the same the property be struck off to the city; that in the latter event the city at any time after the expiration of the period for redemption, to wit, twelve months, would be entitled to a deed whenever called for by the common council. The charter also contained the following general provisions, which are still in force: “Except as in this charter otherwise provided the assessment of property taxable to the city for municipal purposes, the equalization of assessments and collection of taxes, the sale of property for unpaid taxes, and the redemption of property sold for taxes, shall be made in the same manner and with like effect as now or may be hereafter provided by law for the assessment of property, equalization of assessments, levy and collection of taxes, and sale of property, for state and county purposes and redemption thereof; and all provisions of law applicable to such assessment, equalization, levy, collection and sale for state and county purposes are hereby applied to and shall be the law governing such assessment, equalization, levy, collection and sale for municipal purposes” (Charter, sec. 3, chap. 1, art. VI).

Shook v. Baird

AI Brief

CASHIN, J.

More from California Court of Appeal

Related research

AI Brief