People v. Shimmins

Citations

• 42 Cal. 121

Syllabus

<p>Assessment of Land as an Entirety.—The San Pablo Rancho was assessed as an entirety to a large number of owners; some of the owners individually paid taxes upon thirteen thousand five hundred and ninety-eight acres, leaving four thousand three hundred and thirty-eight acres, owned by numerous persons, upon which the taxes were unpaid. Judgment was rendered against certain persons who were assessed, for delinquent taxes, ordering the sale of a certain number of acres undivided, without designating the interests of the judgment debtors in the land. Held, to be erroneous.</p> <p>Assessment to Copartners, etc.—Where land is assessed as an entirety to numerous persons, without designating the interest of any one of them, it is an assessment to them as copartners, joint tenants, or tenants in common, and not as owners in severalty.</p> <p>Idem.—Duty oe Court to Exonerate Owners not Delinquent.—If such an assessment be legal, it would be the duty of the Court, in giving judgment for delinquent taxes upon the land, to ascertain by its judgment what particular undivided interests in the land were delinquent, and to exonerate from the lien for the delinquent tax the interests of those who had already paid their proportion of the general burden.</p> <p>Sale oe Undivided Interest in Land eor Taxes. Query?—Whether, under an assessment to several persons of a tract of land in solido and as an entirety, an undivided interest can, in any case, be sold for a delinquent tax.</p> <p>How Assessment Should be Made.—It is the better practice to assess each particular person who claims an interest in a tract of land according to his interest or claim of title, and not to assess the whole tract in solido to all those who claim an interest in it.</p> <p>Eight to be Assessed in Severalty.—When a person holds an interest in a tract of land in .severalty, he is entitled to be assessed for his particular tract only.</p>