Mission Valley East, Inc. v. County of Kern

Introduction

We review two judgments granting peremptory writs of mandate ordering the appellant County of Kern (hereinafter County) to pay respondent Mission Valley East, Inc., the excess proceeds from the tax sales of seven parcels of real property. Respondent claims entitlement to the excess proceeds under Revenue and Taxation Code section 4675 which gives “[a]ny party of interest in the property at the time of the sale” the right to claim excess proceeds within a year after the sale. Respondent asserts that it is the assignee of the right to collect the proceeds by reason of quitclaim deeds acquired after the tax sales from the parties who were the record owners of the parcels at the time of the sale.

For the reasons to be explained, we have concluded that the quitclaim deeds did not effect a transfer of the right to collect the excess proceeds remaining after the tax sale; accordingly, we reverse the judgments.

Facts

On February 25, 1977, the County’s tax collector, acting as agent for the State Controller, caused to be .sold at a public sale, the seven parcels which are the subject of these consolidated appeals. The excess proceeds from each of the sales were as…