City of San Diego v. Higgins

Citations

• 115 Cal. 170
• 46 P. 923
• 1896 Cal. LEXIS 989

Syllabus

<p>Municipal Taxes—Limitation op Action.—An action to recover municipal taxes, and to enforce the lien thereof, is subject to the limitation of subdivision 1 of section 338 of the Code of Civil Procedure, respecting an action upon a liability created by statute, and is barred in three years after the right of action accrued.</p> <p>Id. —Effect of Tax as Judgment. —Where a tax has the force of a judgment; an action commenced thereon more than five years after the right accrued, is barred by limitation, though the judgment is not thereby satisfied.</p>