People v. Pearis & McDonald

Citations

• 37 Cal. 259

Syllabus

<p>Complaint in Tax Suit.—In a suit for taxes on real estate, levied, as was alleged, in El Dorado County, the complaint failed to show that said property was within said county, or the Revenue District thereof within which it was assessed, or that said Revenue District was within said county; Held, that the complaint did not state facts sufficient to constitute a cause of action.</p> <p>Answer in Tax Suit.—An answer to a sufficient complaint in a suit for taxes on real property, brought against the property and the alleged owner assessed therewith, which denies only that the personal defendant was, at the time of the assessment, the oivner of the property or any part thereof, without further denying in him all claim, title, or interest therein, is not such a denial as, by the Revenue Act, (section forty-two,) is permitted to be made, and it raises no issue as to the liability, as sought in the action, of either defendant.</p> <p>Illegal Assessment Creates no Liability or Lien.—An illegal assessment of real property imposes no obligation on the-owner to pay the tax for which it was levied, nor does it create a lien therefor on the property assessed.</p>