Redman v. Weisenheimer

California Court of Appeal Dec 10, 1929 No. Docket No. 6263.Published

Before: Thompson

AI Brief

AI-generated · verify before citing

Holding. The court held that the tax assessment was void for lack of uniformity because it excluded property within the high school district from the tax levy, rendering the subsequent tax deeds invalid.

Issues

Whether the delinquent tax list was insufficient under section 3764 of the Political Code.
Whether the maintenance of a school district library exempted property from a county free library tax.
Whether the omission of property in the Esperanza district from the high school bond tax rendered the assessment void for lack of uniformity.

Disposition. reversed

Quotations verified verbatim against the opinion

“Where there is a failure in this particular the appellate tribunal must indulge the presumption that there is no error and that the judgment and findings are properly supported.”

THOMPSON (IRA F.), J.

Three separate actions were commenced in the court below by the plaintiffs against the defendants for the purpose of quieting their title against certain tax deeds running to the defendants. Inasmuch as they all involved the same alleged defects they were tried together; judgment in each case went for the defendant; and the appeals from the several judgments are presented to us by stipulation in one transcript. The property is all situated in the Redman elementary school district, the Antelope Valley union high school district and in the county of Los Angeles. The sales were for delinquent taxes for the year 1916.

Three contentions are advanced by the appellants as reasons for the reversal of the judgments and they are as follows:

First. That the delinquent tax list published by the tax collector in 1917, pursuant to the provisions of section 3764 of the Political Code was insufficient.

Second. That the board of supervisors had no authority to levy a tax for the support of the county free library for the reason that the Redman elementary school district maintained a circulating library.

Third. That the tax levied to provide a sinking fund to meet the interest on the bonded indebtedness of the Antelope Valley union high school district was not uniform and was for that reason void, or at least that evidence to establish the invalidity was improperly rejected.

For the sake of clarity we have set down the above assertions in their order and shall follow them

seriatim

in our consideration of the cause.

Turning to the claim that the delinquent tax list was insufficient because it specified that the amounts set

[490]

opposite the descriptions of the parcels of property represented the "amount due for taxes and costs” without saying whether the sums also covered penalties, we find that the transcript does not disclose the situation which is argued. Counsel evidence an appreciation of their failure to have included in the bill of exceptions the delinquent tax list, by asking this court to order the document to be sent here for inspection. Of course such is not a proper proceeding. It devolves upon an appellant to present a record which affirmatively shows the existence of the error relied upon.

Redman v. Weisenheimer

AI Brief

THOMPSON (IRA F.), J.

More from California Court of Appeal

Related research

AI Brief