Mayor & Common Council of L.A. v. L. A. Water Works Co.
Mayor & Common Council of L.A. v. L. A. Water Works Co.
Opinion of the Court
The defendant holds an interest in the property assessed, which is subject to taxation.
The contract between the city and the defendant does not purport to exempt the property from taxation by and on behalf of the city.
The delinquent list was proven by evidence (to which no objection was taken,) to be correct, but the statute does not declare that the delinquent list shall be prima facie evidence of the correctness of the prior proceedings. The “provisions of section 26, of the Act of 1850,” to provide for the incorporation of cities, do not have that effect. The proceedings of the Board of Equalization, by which the valuation was increased, were defective and erroneous in this— no complaint was filed with the Board, and the defendant was not personally notified in writing that the valuation of his property had been raised by the Board, as required by the fifth section of the Ordinance set forth in the record. People v. Reynolds, 28 Cal. 107; People v. Flint, 39 Cal. 670; and People v. Goldtree, 44 Cal. 324, held that the filing of the complaint is indispensable to give the Board jurisdiction to increase the valuation of property.
The recovery for the taxes, percentage and costs upon the sum of fifteen thousand dollars (the amount added to the valuation by the Board) cannot be sustained.
Cause remanded, with directions to modify the judgment in accordance with this opinion.
Mr. Justice McKinstry did not express an opinion.
Reference
- Full Case Name
- THE MAYOR AND COMMON COUNCIL OF THE CITY OF LOS ANGELES v. THE LOS ANGELES CITY WATER WORKS COMPANY
- Cited By
- 6 cases
- Status
- Published
- Syllabus
- An Interest in Property which may be Taxed.—If a city, being the owner of water, and the reservoirs and pipes connected therewith for supplying its inhabitants with pure water, for a consideration paid by a party, concedes to him the use and possession of the water and works for a term of years, with the right to sell the water, and enjoy for his own use the rents and profits, with also the right to lay additional pipes, the city, at the expiration of the term, to pay the party the value of improvements made by him, such party has an interest in the water works which is the subject of taxation. Idem.—If such contract provides that the party of the second part shall bear all expenses on account of the water works, except State, City and County taxes, it does not exempt the property from taxation on behalf of the city. Idem.—The interest of such party in the property may be taxed by the city. Delinquent List of Tax Payers.—The delinquent list of tax payers, in a city incorporated under the Act of 1850, is not prima facie evidence of the correctness of the prior proceedings by-which the tax was levied and assessed. ¡Raising Assessed Value of Property.—If an ordinance of a City Council, incorporated under the Act of 1850, requires a complaint to be filed, and personal notice in writing to be given to a tax payer, before the Board of equalization can raise the assessed value of his property, such complaint must be filed and notice given before such value can be raised. Payment op Tax.—If a Board of Equalization raises the assessed value of the property of a tax payer without having acquired jurisdiction to do so, the tax payer must still pay a tax upon the value of his property as assessed.