Lahman v. Hatch

Citations

• 124 Cal. 1
• 56 P. 621
• 1899 Cal. LEXIS 927

Syllabus

<p>Irrigation District—Assessment of Improvements—Description.—An assessment of improvements on the lands embraced within an irrigation district need not describe the improvements, but they are sufficiently described in the desorption of the land; and all that is necessary is that the valuation of the improvements shall be placed under the appropriate head, in correct figures, with proper dollar and cent marks.</p> <p>In.—Custody of Assessment Book—Immaterial Correction of Assessment.—The action of the assessor in taking away the assessment book while in the custody of the board of equalization, from 5 o’clock Saturday afternoon until Monday morning, and assuming to amend the assessment so as to add an unnecessary description of improvements, is immaterial, and cannot affect the substantial rights of the persons assessed, or vitiate the assessment.</p> <p>Id.—Jurisdiction of Board of Equalization—Action to Restrain Tax Sale—Defective Complaint.—It is immaterial whether the board of equalization of an irrigation district did or did not have jurisdiction to raise or lower assessments, for the purpose of sustaining an action to restrain a sale of lands embraced within the district, for taxes levied thereupon, if the complaint does not show that the assessments of the plaintiffs’ lands were altered, or that the general assessed value of lands in the dis- - trict was lowered, to the injury of plaintiffs, and does not show error in the original assessment, which remained binding, upon the supposition that the action of the board was void for want of jurisdiction.</p> <p>Id.—Notice of Levy of Assessment—Validity of Irrigation Act.—As the irrigation act provides for notice to the taxpayer of the meeting of the board of equalization, the duration of which is fixed by law, and of all the preliminary steps which he can examine and make objection to, it is no objection to the validity of the act that it does not provide for notice to be given of the levy of the assessment, whic