Moyer v. Wilson

SLOSS, J.

Action to quiet title to a lot in the county of Los Angeles. The court found that the defendant Lillie E. Wilson was the owner of said lot and that plaintiff had no title or interest therein. Judgment in favor of defendant followed. Plaintiff appeals from the judgment and from an order denying his motion for a new trial.

It is conceded that the defendant was the owner of the property, unless the title of her predecessor in interest had been divested by delinquent tax proceedings culminating in a deed from the state to the plaintiff. After plaintiff had introduced said deed in evidence, the defendant offered evidence tending to show that the auditor of Los Angeles County had not at any time prior to the commencement of the action made or attached to the assessment-book for 1894, the year in which the tax claimed to have been delinquent had been assessed, the affidavit required by section 3732 of the Political Code.

This evidence furnished sufficient support for the finding that the defendant was the owner of the lot, and that no interest therein had passed to plaintiff. The decisions compel the conclusion that, in the absence of the affidavit there is no authority to sell the property for delinquent taxes, and an attempted sale passes no title.

In

Miller

v.

County of Kern,

137 Cal. 516, [70 Pac. 549], plaintiff sued to recover taxes paid under protest. His com

[263]

plaint alleged that the affidavit required by section 3732 was not, nor was any affidavit, attached or subscribed to the corrected assessment-book by the auditor when delivered by him to the tax-collector. It was held that error had been committed in sustaining a demurrer to the complaint, the affidavit being essential to the validity of the assessment. The case being remanded, a trial was had and judgment went for plaintiff. Upon defendant’s appeal

(Miller

v.

County of Kern,