Majority
Headnote
Reclamation District—Assessment Cannot be Collected by Ordinary Action to Recover Money.—A reclamation district has neither the right nor power to collect a delinquent assessment by an ordinary action for the recovery of a personal judgment for money.The complaint in this case states a cause of action to annul an assessment levied by the reclamation district to pay the cost of certain reclamation work of the district. The ground of the action was that for various reasons, not necessary here to mention, the assessment was invalid. Issues were formed, there was a trial by the court, and find
Assessments of the kind here involved do not have the character of a tax so as to be collectible by execution or levy upon the general property of the owner of the land against which the assessment is made. Such assessments may be made upon the particular property because the improvement to be made with the money raised in that manner is presumed to benefit the property assessed to an amount at least equal to the charge against it. A reclamation district is an agency of the state, or local public corporation, for purposes of local improvement, similar in that respect to an irrigation district. That such a charge imposed by a local public corporation of that character is an assessment and not a tax was directly decided in San Diego v. Linda Vista I. D., 108 Cal. 193 , [ 35 L. R. A. 33 , 41 Pac. 291 ]. The law, authorizing such assessments by reclamation districts, does not provide that the district may collect the same by ordinary judgment and execution against the person owning the land assessed. Section 3466 of the Political Code prescribes the method of collection, and as no other method is authorized, it follows that the method prescribed must be followed, and is the only remedy for the failure to pay the assessment when due. Even if the statute had provided that a personal judgment could be
The appellants refer to the finding that the land in controversy is used by the plaintiff as a way upon which it has constructed and is maintaining and operating its railroad, and to the decisions of this court holding that a part of the easement or franchise of such railroad used for its right of way cannot be sold under a special assessment of this character. (Southern P. R. Co. v. Workman, 146 Cal. 80 , [2 Ann. Cas. 583, 79 Pac. 586 , 82 Pac. 79 ]; Fox v. Work, 155 Cal. 201 , [ 100 Pac. 246 ]; Miller & Lux v. Enterprise etc. Co., 169 Cal. 415 , 429, [ 147 Pac. 567 ] ; Schaffer v. Smith, 169 Cal. 764 , 769, [ 147 Pac. 976 ].) They assert that the fee, subject to the easement, is worthless, and would bring nothing if sold separately. The court so found. Upon these premises they base the argument that the effect of the decision denying the right to a personal judgment is to deny to the district any remedy for an admitted right, and that, therefore, the court should, in such a case, allow the ordinary remedy of an action at law for the recovery of a personal judgment, or some equivalent thereof. The answer is that the state is the sole judge of the remedies it will afford to a reclamation district to raise money with which to make the improvements. If the state sees fit to withhold the means necessary to enable such district to collect an assessment, the courts are powerless to interfere. They can only enforce the remedies provided by
The judgment is affirmed.
Sloss, J., and Lawlor, J., concurred.
Hearing in Bank denied.
Cases cited
- Taylor v. Palmer 31 Cal. 240 at 254 p. 93
- Beaudry v. Valdez 32 Cal. 269 at 279 p. 93
- Guerin v. Reese 33 Cal. 292 at 296 p. 93
- Gaffney v. Gough 36 Cal. 104 p. 93
- Coniff v. Hastings 36 Cal. 292 p. 93
- Ex parte Cheney 90 Cal. 617 p. 93
- Santa Cruz Rock Pavement Co. v. Bowie 104 Cal. 286 p. 93
- Malville v. Kappeler 37 Pac. 934 p. 93
- Southern California Railway Co. v. Workman 146 Cal. 80 p. 93
- Fox v. Workman 155 Cal. 201 p. 93
- Miller & Lux Inc. v. Enter. Canal & Land Co. 169 Cal. 415 at 429 p. 93
- Schaffer v. Smith 169 Cal. 764 at 769 p. 93