Majority
Headnote
Tax-sale — Mailing Notice — Compliance With Section 3897 of Political Code.—Where the sale by the state of land acquired by it for delinquent taxes was made on June 7, 1911, compliance with ■the requirements of section 3897 of the Political Code as to the publilication of notice for three weeks and the mailing thereof to the person last assessed at his last known post-office address, is not shown by a recital in- the deed: “And, whereas, on the 22nd day of May, 1911, W. O. Welch, tax-collector as aforesaid, did mail a copy of said notice, registered, postage thereon prepaid, to the party to whom the land was last assessed next before such sale.” Such sale and deed, therefore, are void.Action to determine the validity of certain tax-deeds purporting to have been made by the state to defendant, pursuant to the provisions of certain sections of the Political Code for delinquent taxes for the year 1904, and under and by virtue of which defendant claims to have acquired plaintiff’s title to the town lots described in the complaint. Judgment went for plaintiff, from which, and an order denying a motion for a new trial, defendant appeals.
Without discussing other alleged defects in the deeds and proceedings, the order and judgment must be affirmed on account of noncompliance on the part of the tax-collector with the provisions of section 3897 of the Political Code. This section requires that the tax-collector, as a prerequisite to a valid sale by the state of property purchased by it for delinquent taxes, shall cause a notice of such sale to be published for three
Upon the authority of the cases above cited, the sales and deeds were void, and the judgment and order appealed from must be affirmed. It is so ordered.
Allen, P. J., and James, J., concurred.
Cases cited
- Healton v. Morrison 162 Cal. 668 p. 148
- Brady v. Bostwick 21 Cal. App. 526 p. 148
- Henderson v. Ward 21 Cal. App. 520 p. 148