Taylor v. Donner

Citations

• 31 Cal. 480

Syllabus

<p>Assessments for Street Improvements.—The provisions of the statute concerning assessments of taxes on lots in San Francisco for street improvements, must be strictly followed in order to charge the lot or the owner. This rule is universal, and applies to all statutes upon the subject of taxation, whether for local improvement or public revenue.</p> <p>To whom Assessment for Street Improvements to be made.—An assessment on a lot for street improvements in San Francisco is void, unless made to the true owner or to “unknown owners.”</p> <p>Idem.—When an assessment for street improvements in San Francisco is made to a person as the owner, it creates no liability against any other person, and not against him unless he is the owner.</p> <p>Street Assessments. — The title to a lot on which an assessment for street improvements in San Francisco is made, if put in issue by the pleadings in an aetion for the assessment, may be litigated in that action.</p>