Majority
Headnote
Taxation—Assessment Prima Facie Invalid—Insufficient Description.—An assessment of city lots as "In Los Angeles city, in Los Angeles county, in Clifton Tr., lots 6, 7 and 8,” separately assessed, is insufficient to identify the lots, and, standing alone, it is prima facie invalid as to each lot.Action to quiet title to real estate. The court found in favor of the validity of certain tax proceedings and tax deeds issued thereunder by virtue of which defendants asserted title to the property in controversy, and gave judgment for defendants. Thereafter, the court made an order granting plaintiffs’ motion for a new trial “because of the insufficiency of description in the tax deeds and assessments.” Defendants appeal from this order.
The description of the property as contained in both the assessment-roll and deeds under which defendants claim title is as follows: “In Los Angeles city, in Los Angeles county, in Clifton Tr., lots 6, 7 and 8,” the same, however, being separately assessed. It has been repeatedly held that such an assessment is insufficient to identify the property, and hence, standing alone, it is prima facie invalid. (Baird v. Monroe, 150 Cal. 560 , [ 89 Pac. 352 ]; Fox v. Townsend, 152 Cal. 51 , [ 91 Pac. 1004 , 1007]; Houghton v. Kern Valley Bank, 157 Cal. 289 , [ 107 Pac. 113 ].) Notwithstanding the fact that such description is, when considered alone, insufficient, the party relying upon the assessment containing such incomplete description “may supplement his case by showing that the
No reference was made in the assessment to any map of the Clifton tract and no map thereof was offered in evidence. For the purpose, however, of establishing their title to the property, plaintiffs introduced in evidence a deed executed in 1888, whereby the property was conveyed to them and wherein the property was described as set forth in the complaint. Likewise, for the purpose of showing their title, defendants introduced in evidence the deeds under which they deraigned their asserted title, in all of which other than in those made to and by the state, which in describing the property followed the description contained in the assessment-roll made in 1894, the property was described as set forth in the complaint.
Appellants insist that as the deed of 1888 plainly referred to a specified map of the Clifton tract, it will be presumed, in the absence of evidence to the contrary, that such map existed in 1888, and that the lots in question were properly delineated thereon; and, as the contrary is not shown, it must also be presumed that such map was in existence at the time when the assessment was made, which fact, it is claimed, is corroborated in that some of the deeds whereby defendants deraigned title likewise described the property according to such map. In other words, defendants invoke the rule applicable in such cases to ordinary deeds of conveyance from one person to another. This rule has no application to cases
By making the order granting a new trial-for the reasons therein given, the court determined that the evidence offered was not of a character to overcome the admitted prima facie insufficiency of the description contained in the assessment. We cannot say the court erred in the ruling.
A great part of appellants’ argument is devoted to the contention that throughout the record it appears that plaintiffs, by admissions both express and implied, conceded the property described in the complaint to be identical with that referred to in the tax proceedings. We perceive no merit in
Appellants also insist that the making of the order was erroneous, for the reason that plaintiffs did not tender or offer at any stage of the trial to pay the amount of taxes levied against the property and for the nonpayment of which it was sold. The action was brought under the provisions of section 738, Code of Civil Procedure, to quiet the alleged title of plaintiffs against the adverse claim of defendants. While the pleadings contain much matter constituting mere surplusage, there is not the slightest reference, either in the complaint or answer, to the fact that defendants’ asserted title was based upon a sale of the property for the nonpayment of any tax levied thereon; hence, under the pleadings, plaintiffs were not called upon, as a condition of maintaining the action, to tender any tax. Assuming, as claimed by appellants, that plaintiffs should pay, or offer to pay, the tax before recovering a judgment herein, the answer is that plaintiffs have recovered no judgment, and we cannot assume in advance that the trial court will not, as a condition of recovery on the part of plaintiffs, if they should recover, impose such terms as the facts disclosed by the trial may warrant.
We find no error in the ruling of the court, and the- order granting a new trial is therefore affirmed.
Allen, P. J., and James, J., concurred.
A petition to have the cause heard in the supreme court, after judgment in the district court of appeal, was denied by the supreme court on March 30, 1911.
Cases cited
- Baird v. Monroe 150 Cal. 560 p. 240
- Fox v. Townsend 152 Cal. 51 p. 240, p. 242
- Houghton v. Kern Valley Bank 157 Cal. 289 p. 240
- Best v. Wohlford 144 Cal. 733 p. 241
- Labs v. Cooper 107 Cal. 656 p. 242
- Chapman v. Zoberlein 152 Cal. 216 p. 242