Billings v. Delgado

SCHOTTKY, J. pro tem. This is an appeal from a decree quieting respondent’s title to certain lots in the city of Delano, in Kern County. Respondents filed an action to quiet title against appellant and other defendants, and appellant filed an answer asserting title to said lots by virtue of a tax deed from the state under section 3897 of the Political Code. The other defendants did not contest the action.

There is no dispute as to the factual situation, which may be summarized as follows: Jesus Delgado was the record owner of the lots in controversy. County taxes assessed for the years 1928 to 1935 inclusive were not paid, and the property was deeded to the state and thereafter at a tax sale under section 3897 of the Political Code appellant purchased the property and received a deed in October, 1937, which deed was recorded in June, 1939. For delinquency in city taxes assessed for the fiscal year 1933-1934, the city of Delano sold said lots to respondents, and the tax collector of said city executed a deed to respondents on April 5, 1940.

Respondents base their claim upon the deed from the tax collector of the city of Delano, and appellant bases her claim on the deed from the tax collector of Kern County. No question is raised as to the regularity of either tax sale.

In the case of Woodill & Hulse Elec. Co. v. Young, 180 Cal. 667 [182 Pac. 422, 5 A. L. R. 1296], our Supreme Court said at page 669:

“In spite of this conflict, however, we believe that the underlying principles, by whose application the question must be decided, are clear and lead with certainty to the conclusion that in liens of this character, imposed on property—that is, on a thing itself regardless of ownership—by public authority for a public purpose, the one last imposed is paramount.

“No question is made but that this is the well-established rule as to liens for general taxes. It is so held almost universally and has been so decided in this state. (Anderson v. Rider, 46 Cal. 134, 138; Dougherty v. Henarie, 47 Cal. 9, 14; Chandler v. Dunn, 50 Cal. 15; California etc. Co. v. Weis, 118 Cal. 489 [50 Pac. 697].) The reason for it is concisely stated in Dougherty v. Henwrie, supra, thus: ‘The necessity of collecting revenue for the support of the government imperative[491]ly requires that the lien for taxes shall take precedence over all other liens; and that a tax sale, followed by a proper conveyance, shall transfer the title discharged of prior tax liens. If the rule were otherwise, purchasers at tax sales would be deterred from bidding, and a large portion of the revenue would remain uncollected.’ ”