Jensen

The County of Los Angeles appeals from a judgment declaring invalid multiple delayed assessments made by the county assessor of improvements on plaintiff’s land in the belief that the improvements had escaped assessment.

Plaintiff owned a lot in Arcadia; in 1951 he built a house on the lot and in the years 1952 through 1960 the land was assessed and taxes were paid, hut through oversight, there was no assessment of improvements by placing a value upon them on the assessment roll and none was shown on the tax bills.

As we understand the theory of plaintiff, which was carried into judgment, it is that plaintiff’s improvements were a part of the realty and that the assessment of the land was, therefore, an assessment of the whole, including the improvements. The position of the county is that the assessor was required by law to place a value upon and assess improvements separate from the land itself, that since this was not done the improvements constituted property that had escaped assessment for the years in question, and that the deferred assessments were legally made pursuant to section 531 of the Revenue and Taxation Code. Our conclusion is that the position of the county must…