Henne v. Los Angeles County

Citations

• 6 Cal. Unrep. 370
• 59 P. 780
• 1899 Cal. LEXIS 1188

Syllabus

<p>Taxation—Mortgages.—Neglect or Refusal of a Land Owner to return a mortgage on his land for taxation does not authorize the assessor to arbitrarily assess it to him, since Political Code, section 3629, requires the land owner to return only property belonging to himself; and section 3633, authorizing arbitrary assessment on refusal of the owner to make a statement, applies only to property belonging to him; and section 3650, subdivision 15, requires the assessor to deduct mortgages and assess them to their owner.</p> <p>Taxation.—Mortgages.—Where the Assessor Fails to Enter the value of mortgages on land assessed, in the proper column, and deduct the same, as required by Political Code, section 3650, subdivision 15, it cannot be presumed that he made the proper deductions, but failed to so state on the assessment-roll.</p>