Margraf v. County of Los Angeles

ASHBURN, J. Appeal from order granting temporary injunction against tax sale. The central question is the effect of section 205 of the Soldiers’ and Sailors’ Civil Relief Act of 1940 upon the period of redemption following a sale to the state for nonpayment of local taxes.

Said section 205 (50 U.S.C.A. App. § 525), as amended in 1942, provides: “The period of military service shall not be included in computing any period now or hereafter to be [648]limited by any law, regulation, or order for the bringing of any action or proceeding in any court . . . whether such cause of action or the right or privilege to institute such action or proceeding shall have accrued prior to or during the period of such service, nor shall any part of such period which occurs after the date of enactment of the Soldiers’ and Sailors’ Civil Belief Act Amendments of 1942 [Oct. 6, 1942] be included in computing any period now or hereafter provided by any law for the redemption of real property sold or forfeited to enforce any obligation, tax, or assessment.”

Plaintiff acquired on August 17, 1940, the right of redemption of one Ellen B. Crowder who was owner of the subject property at the time of sale of same to the state in 1933 for nonpayment of local taxes for the year 1926-1927. (Pol. Code, § 3771.) Plaintiff also acquired title, or apparent title, through foreclosure of a street bond, the commissioner’s deed being dated September 26, 1939. He entered the military service in 1942 and has remained in the army ever since that time with the exception of a period extending from May 25, 1946 to July 10, 1947. Plaintiff partially redeemed the property under the five year plan (Bev. & Tax. Code Ann., §§ 4216-4226), paying $2,330.70 on March 16, 1946, and $2,471.54 on August 10, 1948, but has been unable to completely redeem, Although he furnished to the county tax collector an affidavit showing his inability to pay the balance due because of his current military service that officer gave notice of sale and threatened and intended to sell the said property at public auction on March 28, 1955. His hand was stayed by this suit for declaratory relief and injunction and by the ensuing temporary injunction now under review.

At the time of the sale to the state in 1933, section 3771a, Political Code, provided for sale by the state, and section 3780 said: “A redemption of the property sold may be made by the owner, or any party in interest, within five years from the date of the sale to the state, or at any time prior to the entry or sale of said land by the state, in the manner provided by section three thousand eight hundred and seventeen. ’ ’ Its successor is section 3707, Bevenue and Taxation Code: “If not previously terminated, on completion of any sale under this chapter the right of redemption is terminated.”