Andreson Co. v. County of Los Angeles

JAMES, J.

This action was brought by the plaintiff to recover money which it alleged had been paid to the county of Los Angeles on account of redemption charges affecting a tax sale made against the property of plaintiff. A general demurrer interposed to the complaint was sustained and judgment followed in favor of the defendant, from which judgment plaintiff has appealed.

The single question is presented as to whether, in computing redemption charges against a property owner, any amount to represent a tax which might have been chargeable against the property for the years subsequent to the date of the deed to the state may be included. Section 3817 of the Political Code requires a redemptioner, in addition to other amounts, to pay “unpaid taxes of every description assessed against the property for each year since the sale; or if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with interest from the first day of July following each of said years, respectively, at the same rate, to the time of redemption. ’ ’ After property has been sold to

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the state agreeably to the provisions of section 3771 et seq. of the Political Code, the redemption period commences to run, and if, at the expiration of five years from the date of sale, no redemption is made, it is provided that a deed shall be made to the state. (Sec. 3785.) Upon such a deed being made, the state may proceed to sell the property to a private purchaser and may, at such sale, convey the whole fee. However, until the state is divested of title in such manner the original owner may still redeem by paying the required sums of money specified in section 3817. During the period of five years succeeding the date of sale, and until the state has conveyed to it the legal title, the land is to be assessed. Section 3813 of the Political Code provides that the land “shall be assessed each subsequent year for taxes until a deed is made to the state therefor in the same manner as if it had not been so purchased. ’ ’ Hence it appears that, after the state obtains title to the land, subject only to the privilege given the original owner to redeem, the property is not to be assessed. Appellant argues that in the statement of tax charges to be paid upon redemption, which we have quoted, it is not the intention of the legislature to require the redeeming owner to pay any amount in lieu of taxes except for the years subsequent to the date of the sale and prior to the issuance of a deed to the state. It is argued that the use of the word “taxes” refers to the taxes provided to be assessed for years prior to the date of the deed, and that, the next phrase in the statute, “if not so assessed,” refers to those same years wherever there may be an omission to assess. Reference is made to other conditions affecting lands of special character, which we do not think add to the force of the argument, and we do not agree with appellant that the statute should be construed according to its view. The provisions of section 3817 furnish the only measure for computation of the charges which the redemptioner must pay, whether he redeem before or after deed has passed to the state.