O'Grady v. Barnhisel

Citations

• 23 Cal. 287

Syllabus

<p>A deed executed by a collector of taxes for property sold for non-payment of taxes, which recites generally that the property was duly assessed, and that the taxes were levied upon it according to law, is prima facie evidence of title in the grantee, and is entitled to be received in evidence as such without any further proofs.</p> <p>It is not necessary that a deed for taxes recite each act of the officers in making the assessment and levying the tax, etc., but a general recitation of the conclusions resulting from those acts is sufficient.</p> <p>Such a deed is prima facie evidence that all the proceedings in relation to the tax were regular and in accordance with law, and the burden of showing that any irregularity occurred, is thrown upon the one asserting its invalidity.</p> <p>An assessment of land to “A B, and all claimants, known and unknown,” is valid and effectual as against the property, even if A B was neither the owner of, nor in possession of the property at the time of the assessment.</p> <p>The tax law creates two remedies, one against the person and the other against the property, each having a distinct and separate existence; and a mistake in the name of the person to whom the property should have been assessed, does not affect the validity of the tax as against the property itself.</p> <p>The expense of filing a certificate of sale in the Recorder’s office, is not a proper item, of costs to be charged by the collector at the sale.</p> <p>A slight mistake made by the collector in computing the amount of taxes and costs, by which the property was sold for a small sum more than the amount actually due, does not invalidate the sale, particularly when it is not made to appear that the owner of the land suffered any injury by the mistake.</p>