Hancock v. Whittemore
Cases that cite this one
4 later published cases cite this decision.
- Nunez v. Superior Court (Cal. Ct. App. 1983)
- Miller & Lux, Inc. v. Katz (Cal. Ct. App. 1909)
- Pitzer v. Smith (Cal. Ct. App. 1981)
- Crocker First National Bank v. Horgan (Cal. Ct. App. 1946)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.
The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.