City of Pasadena v. Welch

YORK, J.

This is an appeal from a judgment dismissing an application for a writ of

mandamus

rendered- after an order had been made sustaining respondent tax collector’s general demurrer without leave to amend.

The petition for the writ was directed against the tax collector and various improvement districts to compel respondent tax collector to accept payment by petitioner of the sum of $3,638.62, as taxes legally due upon certain real property owned by the said petitioner and devoted to and actually in use for public purposes. The sum mentioned was tendered to respondent tax collector as payment in full of the entire second installment of all taxes legally due for the year 1929-1930 upon its said property, except,

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however, the separate and special assessment shown on and included within the said tax bills for special assessments levied by reason of the inclusion of the property within the various improvement districts above referred to, the appellant claiming that the assessments shown on the tax bills for the said improvement districts were wholly erroneous, illegal and void, for the reason that the assessments for said districts are special assessments, and that special assessments have been held by the Supreme Court of this state to be invalid when assessed upon property owned and held and actually devoted and applied to and in public use by a municipal corporation.

The respondent tax collector refused said tender and declined to receive said sum of $3,638.62, or any part thereof in payment of said second installment of taxes, or to furnish appellant with the tax receipts requested, for the sole reason that appellant failed and refused to tender the amount or pay the special assessments shown and included in the tax bills for said special districts.

The petition prayed for an alternative writ of mandate to compel the respondent tax collector to accept payment of said sum and to furnish petitioner with written receipts showing payment in full of the entire second installment of all taxes on said property, and to mark each of the items representing the said second installment of taxes “paid” in the assessment-book of said county, or to show cause why respondent should not accept payment and furnish written receipts and mark said items “paid” in said books, and that the court order, adjudge and decree that the special assessments set forth in the petition were each erroneous, illegal, unconstitutional and void, and that the writ be made peremptory.