Bucknall v. Story

Citations

• 46 Cal. 589

Syllabus

<p>Void Assessment. — An assessment for widening a street, void on its face, creates no lien on the property, and a purchaser at the sale does not acquire even a color of title which will operate as a clond on the true title.</p> <p>Payment or Money Levied on Void Assessment. — If property is assessed for widening of a street, not to the true owner, but to a stranger, and the owner pays the money to prevent a sale by the Tax Collector, he will be deemed to have known when he paid it that a sale by the Tax Collector would be a nullity, and would not invest the purchaser with even a colorable title, and in such case the payment will be deemed voluntary.</p> <p>Recovery or Money Paid on Void Assessment. — When an assessment is void upon its face, because made to one who does not own the property, and the true owner, with a knowledge of the fact, but under a misapprehension of or in ignorance of the law, pays the tax under protest, and to avoid a threatened sale of the property by the Tax Collector, it is to be deemed a voluntary payment, and he cannot recover back the money in a suit against the Tax Colleetoi’.</p> <p>Collateral Attack on Legal Proceedings. — One who is a party to and bound by legal proceedings in relation to an assessment for widening a street, cannot attack th.se proceedings for mere error, in a collateral action. His remedy is by appeal.</p>