McKenna v. Ping

234 P.2d 246, 105 Cal. App. 2d 752, 1951 Cal. App. LEXIS 1541
California Court of Appeal·Decided July 31, 1951·No. Civ. 17945·Published·Cited by 6 cases

Opinion

WOOD (Parker), J.

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 *754 3371 of the Political Code. The fact that the sale to the state was made on July 1, 1938 (before the expiration of five calendar years from September 2, 1933), did not make the deed void. A statute enacted in 1933 (Stats. 1933, p. 1520) authorized such a sale on July 1,1938. (Markowitz v. Carpenpenter, 94 Cal.App.2d 667, 672 [211 P.2d 617]; Elbert, Ltd. v. Nolan, 87 Cal.App.2d 24, 26, 27 [196 P.2d 88].) Appellant does not cite transcript references in support of her assertion that the notice of sale recited that the property would be deeded to the state on July 1, 1938, or in support of her assertion that the property was not sold at public auction. We do not find any evidence to the effect that such a notice was given or that the property was not sold at public auction. A tax deed to the state is primary evidence that “At a proper time - and place the property was sold as prescribed by law, and by the proper officer.” (Pol. Code, § 3786, subd. 5, now in substance Rev. & Tax. Code, § 3517.) In Bell v. Towns, 95 Cal.App.2d 398 [213 P.2d 73], it was contended that tax deeds were void for failure to recite therein that the property was sold to the highest bidder. It was said therein, at page 400: “None of these alleged procedural errors or defects, if any in fact exists, is jurisdictional. If any occurred it is such as has been cured by the Curative Acts. ... A tax deed to the state is prima facie evidence of the regularity of certain of the tax proceedings and conclusive as to all others from the levy of the assessment to the execution of the deed.” The Curative or Tax Validation Act of 1943 is applicable to the present case. The tax validation acts apply to all tax proceedings consummated prior to the respective effective dates of the acts. (City of San Diego v. Alpha Securities Corp., 99 Cal.App.2d 246, 250 [221 P.2d 770].)

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McKenna v. Ping, 234 P.2d 246, 105 Cal. App. 2d 752, 1951 Cal. App. LEXIS 1541 (Cal. Ct. App. 1951).

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