People v. O'Neil
Synopsis
Appeal to Boabd op Supebyisobs in San Feancisco. — When an appeal from an assessment on a lot for improving a street in San Francisco is taken regularly and in proper time, the Board has no power to dismiss it; and even if an order is made dismissing it the assessment does not become a finality, and an action cannot be maintained on it.
Act Validating an Assessment.—An act validating a void assessment for the improvement of a street, if constitutional, makes the assessment valid only from the date of its passage, so that pending suits brought to enforce the tax are not affected by the act.
By the Court: The action was commenced in 1872, and the case must, therefore, be determined irrespective of the provisions of the act of March 19, 1874. (Reis v. Graff ante.)
The appeal of defendant to the Board of Supervisors was taken regularly and in proper time, and should have been entertained. The Board had no power to dismiss this appeal, and it must be regarded as still pending. It results that the assessment has not become a finality, and the action was prematurely instituted.
Judgment affirmed.
More from California Supreme Court
- People v. Wende (1979)
- People v. Watson (1956)
- People v. Superior Court (Romero) (1996)
- People v. Kelly (2006)
- Auto Equity Sales, Inc. v. Superior Court (1962)
- Aguilar v. Atlantic Richfield Co. (2001)
- People v. Lewis (2021)
- In Re Estrada (1965)
- Denham v. Superior Court (1970)
- People v. Marsden (1970)