Union Title Insurance & Trust Co. v. Thorp

BARNARD, P. J. In this quiet title action the plaintiff claims as the record owner of the property and the defendant claims under tax deeds to and from the state.

The complaint, filed on July 2, 1947, alleged that the plaintiff is the owner and entitled to possession. The answer, in addition to a general denial, alleged that the defendant is the owner and entitled to possession, and that plaintiff’s action is barred by section 3521 of the Revenue and Taxation Code. It also prayed for judgment quieting title in the defendant.

It was stipulated that the plaintiff was the owner of the land unless its title was divested by the tax proceedings and tax deeds. The evidence disclosed that the land was sold to the state in June, 1930, for delinquent taxes and assessments for the year 1929; that it was deeded to the state by a deed dated August 1,1935, and recorded August 12,1935; and that it was deeded from the state to the defendant by deed dated January 30, 1947. The defendant introduced in evidence certain of the tax proceedings upon which the deed to the state was based. The court found that the defendant was, and is, the owner in fee and entitled to possession of the property; that the plaintiff has no right, title or interest therein; and that plaintiff’s action is barred by section 3521 of the Revenue and Taxation Code. Judgment was entered quieting title in the defendant and the plaintiff has appealed.

The property here in question is described as the “West one half of Lot Sixty-two, Horton’s Purchase, in the Ex-Mission lands of San Diego, in the city of San Diego.” This property was included in what was known as Acquisition and Improvement Districts Nos. 8 and 17 under the Act of 1925 (Stats. 1925, p. 849). Apparently, the west half of this lot was a [423]sizeable parcel and in District No. 17 it was divided into zones F, G, H and I, one-quarter thereof being in each zone. These zones were created by the district, a different percentage of the assessments being chargeable to each zone.

The appellant first contends that the county assessor, when assessing the property in 1929, failed to segregate and separately assess the portions of this half lot which were in these various zones, with the effect of charging parts of the property with assessments and charges for which they were not legally chargeable. It is argued that the entire half lot was sold for one sum which would thus include an excess amount because section 5 of the 1925 act, under which this district was formed, provides that assessments shall be levied on the lands in the respective zones and that the Resolution of Intention shall state the “percentages to be raised from the lands in each zone.”