County of San Diego v. County of Riverside

Citations

• 125 Cal. 495
• 58 P. 81
• 1899 Cal. LEXIS 887

Syllabus

<p>Counties—División—Pbioe Railroad Taxes — Improper Reassessment—Recovert op Loss.—Upon the division of a county, with an agreed basis of apportionment of assets, which did not include prior unpaid railroad taxes, the validity of which was disputed, and which had not then been reassessed, but which were subsequently improperly reassessed for the previous years to each of the counties, upon the basis of their respective railroad mileage, and paid upon that basis, the original county may recover from the new county the difference between the amount of taxes received by the complainant, and the amount which it would have had, if the taxes had been wholly reassessed to it, and divided between them upon the agreed basis of apportionment, with interest upon such difference.</p> <p>Id.—Presentation of Claim.—The claim for reimbursement having been presented by the original county to the new county for allowance, and wholly rejected, it need not be again presented before bringing an action thereupon.</p> <p>Id.—Pleading—Invalidity of Original Assessments—General Demurrer.—Where the complaint showed that the railroad taxes were long delinquent, owing to a question as to their validity, and that reassessments made by the state board of equalization were accepted and acted upon by the railroad company by payment of the taxes, it cannot be objected upon general demurrer that the invalidity of the original assessments was not directly alleged.</p> <p>Id.—Duty of State Board of Equalization—Reassessment and Apportionment.—It is the duty of the state board of equalization, in making a reassessment of railroad taxes, to take the place of an invalid assessment of a previous year, to make their apportionment to the counties' as they existed at the time of the invalid assessment, and not at the time of the reassessment.</p> <p>Id.—Lien fob Taxes not Created by Assessment.—The lien for the taxes justly leviable upon the property of a railroad company attaches on the first Monday of Ma