LeFevre v. Borwick

McCOMB, J. From a judgment in favor of plaintiffs after trial before the court without a jury in an action to quiet title to a parcel of real property, defendant Berwick, as the administrator of the estate of Elva J. Wakeman, hereinafter referred to as defendant, appeals.

Facts: Elva J. Wakeman at the time of her death in December, 1922, owned a parcel of real property at 1640 East 49th Street, Los Angeles. Alva G. Rice was appointed administrator of the decedent's estate. He died in September, 1926, without having completed the administration of the estate. A new administratrix was appointed in March, 1951. The taxes due on the property for the fiscal year 1930-31 were not paid, with the result the property was sold to the state for nonpayment of taxes.

On July 1, 1936, a tax deed was executed by the county tax collector to the State of California. Thereafter the state took over the control and management of the property and collected rents from the occupants until the end of February, 1946.

On February 29, 1946, plaintiffs opened a five-year payment plan for the installment payment of the delinquent taxes on the property pursuant to sections 4216-4226 of the Revenue and Taxation Code by paying to the tax collector 20 per cent of the then delinquent taxes, penalties and costs. The State of California notified the tenant, who was in possession of the property at the time and who was paying rent to the state, that it would no longer collect any rent. Plaintiffs then collected rents from the occupants of the property from March 1, 1946 until August, 1951.

During the same period of time plaintiffs paid the tax collector the annual installments of the delinquent taxes which became due under the said five-year plan. On February 16, 1950, plaintiffs made the final payment and the property thereupon automatically ceased to be tax deeded to the state. Prior to the commencement of the present action plaintiffs paid the taxes which were levied and assessed against the property for the fiscal years 1946-47, 1947-48, 1948-49, 1949-50 and [788195]0- 51. Taxes which were levied and assessed for the years 1951- 52 were not fully paid by plaintiffs until January 7, 1952, which was after the commencement of this action on October 10, 1951.

On February 26, 1951, a petition by Lois Anderson Wray dated and verified February 21, 1951, before Roy LeFevre as a notary was filed in the estate of Elva J. Wakeman, praying for issuance to her of letters of administration as successor to the administrator who had died in 1926.