Bell v. County of Los Angeles

PULLEN, J.,

pro

tem.

This is an action to recover from the respondent County of Los Angeles the sum of $370 paid to the tax' collector of said county.

A parcel of real property was assessed for taxes in the name of Herman Heaeker for the years 1917, 1918, 1919, 1920, 1921, and 1922. The taxes for the year 1917 were not paid and in 1918 there was noted on the assessment-roll opposite the property “sold to the State.”

In July, 1922, the tax collector, pursuant to the provisions of section 3771a of the Political Code, offered the property for sale at public auction. In the course of the bidding appellant bid the sum of $370 and the property was struck off to him. Appellant bid this amount to the tax collector, who in due course paid the money into the county treasury. After the sale and after the money vas so paid to the tax collector appellant learned that the property attempted to be sold to him by the tax' collector was vacant public land and that in the year 1917 and at all times thereafter title to the property was vested in the United States government. The records of the United States Land Office show that between 1916 and 1923 no person had any interest in the land in question by reason of any filing of record in that office and that no patent was ever at any time issued by the United States to any person whomsoever for the property and that at no time during the years 1917 to 1922, inclusive, did Herman Heaeker hold any possessory right, title or interest in any of the real property.

[604]

After the discovery of the foregoing facts appellant in proper time made and filed a demand against the County of Los Angeles for the refund of said sum, which was by the board of supervisors rejected. Respondents alleged and it is found that appellant did not within 30 days after his bid or at any time pay to the tax collector the amount of taxes purported to have been levied upon the property for the years 1918 to 1922, inclusive, with the penalties and costs thereon. Por that reason no certificate of sale or deed for the property was issued by the tax collector. Respondents maintain that in the absence of statute a purchaser at a tax sale has no remedy against the county or state to recover money paid at a tax sale. Since appellant has not placed himself within the terms of a statute authorizing a refund he is a mere volunteer and not entitled to recover.