115 P. 945 | Cal. Ct. App. | 1911
This action was brought by the city of Santa Monica against the county of Los Angeles to recover the amount of taxes levied and assessed in September, 1903, against certain real property acquired by said city after March 1st of that year, but before such assessment was levied. The city paid such taxes under protest, and judgment was rendered in its favor against the county for the recovery of the amount so paid, from which judgment the county appeals.
The sole question involved is as to the operative effect of such levy of taxes made under the circumstances of this case. It is appellant's contention that the lien for the taxes of 1903 attached on the first Monday of March of that year, and the subsequent fixation of the amount, through levy and assessment, was but a step necessary for the enforcement of the already established lien. This upon the authority ofCouts v. Cornell,
The question presented as to the inability of the city to prevent a sale through payment of the taxes need not be *714 considered, in view of the fact that in this case the funds have been provided and a sale thereby obviated.
The judgment should be reversed, and it is so ordered.
James, J., and Shaw, J., concurred.
A petition to have the cause heard in the supreme court, after judgment in the district court of appeal, was denied by the supreme court on May 23, 1911.