Patten v. Green

Citations

• 13 Cal. 325

Syllabus

<p>Ah assessment of land as “ Manee of land on Rancho Arroyo de San Antonio, ten thousand and ninety acres, at four dollars per acre, forty thousand three hundred and sixty dollars,” is sufficient; it appearing on the roll that the part of the ranch not assessed was comprehended within the plat of a town, certain lots in which were assessed on the same list to the same owner.</p> <p>The Board of Equalization has no power to raise the valuation of land as fixed by the Assessor, without notice to the owner. The general notice, of the sitting of the Board, by publication, does not amount to the notice required.</p> <p>If the Board raised the tax without proper notice to the owner, their action is void, and the assessment remains in full force.</p>