Majority
In this action to quiet title to real property, plaintiff based her claim of title upon a quitclaim deed, dated May 17, 1942, from Herman A. Paulk and Mary Agnes Paulk, husband and wife. Defendants Peter D. Miller and Spero Kraleff filed a cross-complaint to quiet title, basing their claim of title on a tax deed dated May 13, 1944, from the Tax Collector of Los Angeles County to Peter D. Miller and Spero Kraleff. After the filing of the cross-complaint and before the trial, Kraleff quitclaimed to Miller all his interest in said property, which quitclaim deed was dated September 27,1945. It was adjudged that defendant and cross-complainant Miller is the owner of the real property, and that plaintiff and cross-defendant has no' right, title or interest therein. Plaintiff appeals.
The property was assessed for taxation in 1932. The taxes levied under that assessment ($148.33) were not paid, and on September 2,1933, the property was sold to the state by operation of law for $160.68, which amount included the taxes, penalties, and costs. On July 1, 1938, the property not having been redeemed, the Tax Collector of Los Angeles County conveyed the property by grant deed to the State of California.
In 1932, the property was owned by George W. Bahe. In 1937, he conveyed the property to Herman A. Paulk. As above stated, on May 17,1942, Mr. and Mrs. Paulk quitclaimed the property to plaintiff. Mr. Paulk testified that he quit-claimed the property to plaintiff in satisfaction of a debt of approximately $100 or $150 that he owed her on some legal matters.
Appellant contends that the deed to the state, dated July 1, 1938, was void because: (1) it was executed less than five years after the sale to the state on September 2,1933; (2) the notice stated that the property would be deeded to the state if not redeemed on or before July 1, 1938—thereby the five-year period of redemption was shortened 64 days; (3) and the property was not sold at public auction as required by section
The present action was commenced on May 7, 1945. Defendant alleged in his answer that the plan tiff’s cause of action against the tax title of defendant is barred by the provisions of section 3521 of the Revenue and Taxation Code. That section provides: “A proceeding based on an alleged invalidity or irregularity of any deed to the State for taxes or of any proceedings leading up to the deed can only be commenced within one year after the date of recording of the deed to the State in the county recorder’s office or within one year after June 1,1941, whichever is later.” As above shown, the present proceeding is based on the alleged invalidity of the deed to the state dated July 1, 1938. It therefore appears that this action was not commenced within one year after
Appellant also asserts, as a basis for the present action, that she “redeemed the land and tendered the tax” by filing an action against the State of California, No. 487150, on July 28, 1943, and by filing another action against the State of California, No. 493202 on May 11, 1944. She asserts that by those actions she redeemed the property under the provisions of “Sections 3618, 3619, 3621, et seq.” of the Revenue'and Taxation Code. Those sections so referred to are in chapter 5.7 of the Revenue and Taxation Code, which chapter is entitled (In Deering’s California Codes) “Taxpayer’s Action to Contest the Validity of Tax Sale or Tax Deed.” Section 3620 of that code provides: “The owner of any real property deeded to the State for taxes ... or any other person who may redeem such property, may bring an action in the superior court ... to contest the validity of the tax sale or the tax deed to the State.” Section 3631 of that code provides: “[T]he court shall render its interlocutory decree requiring the payment, within six months after the interlocutory decree becomes a final judgment, of the amount of taxes, computed as of the date of payment, without interest, penalties or costs thereon. The interlocutory decree shall declare that if payment is not made within such six months period, a final decree shall be rendered, quieting the State’s title under the tax deed as to tax-deeded property.” It may be stated generally that in said actions appellant sought an interlocutory judgment as follows: That the tax deed was void; determining the amount of delinquent taxes; that she should have six months after entry of the decree in which to pay said amount; and that upon making such payment she should have a decree quieting title in her favor against the state. In the second action last above referred to appellant alleged that the state had collected $1,272 “from the said property” and that she is entitled to have said sum applied as a credit on account of the taxes to be paid by her for redemption of the property. (On July 22, 1943, the tax collector furnished to appellant a writing stating the estimated amount to redeem the property was $1,358.22.)
Appellant recorded a notice of lis pendens on May 11, 1944, the date the second action was filed. She contends that when defendant Miller purchased the property at the tax sale on
The judgment is affirmed.
Shinn, P. J., and Vallée, J., concurred.
A petition for a rehearing was denied August 24, 1951, and appellant’s petition for a hearing by the Supreme Court was denied September 27, 1951.
Cases cited
- Elbert Ltd. v. Nolan 87 Cal.App.2d 24 at 26, 27 p. 754
- Bell v. Towns 95 Cal.App.2d 398 p. 754
- City of San Diego v. Alpha Securities Corp. 99 Cal.App.2d 246 at 250 p. 754
- Tannhauser v. Adams 31 Cal.2d 169 at 175 p. 755
- McCaslin v. Hamblen 37 Cal.2d 196 at 199 p. 755
- Cruse v. Superior Court 102 Cal.App. 290 at 294 p. 758