Grimm v. O'Connell

Citations

• 54 Cal. 522

Syllabus

<p>Taxes—Assessment.—The assessment for the fiscal year 1873-3 was void.</p> <p>Id.—Id.—An assessment to “C. G-., and all owners or claimants known or unknownis void.</p> <p>Id.—Id.—Tax-deed—Recitals.—Where the statute prescribes the particular form of a tax-deed, the form becomes substance, and must be strictly pursued, or the deed will be void.</p> <p>Id.—Id.—Id.—Id.—If a tax-deed recites a void assessment, it is void, and it cannot be shown that there was in fact a valid assessment. The plaintiff must recover, if at all, on his tax-deed, supported by evidence of the regu- . larity of the prior proceedings, if the same are attacked. He cannot recover on the tax roll or delinquent list.</p> <p>Id.—Id.—Id.—Id.—Mandamus.—If the officer fails to make a deed which complies with the law, it would seem that he can be compelled by mandamuí to make a proper deed.</p>