Van Petten v. County of San Diego

In this appeal we consider whether common law contractual remedies are available to a purchaser of tax-defaulted real property at a public tax sale. We conclude the exclusive remedies available to such a purchaser are those provided by the Revenue and Taxation Code.

Facts and Procedural Background

In January 1991, Albert A. Van Petten attended a public auction of tax-defaulted real properties conducted by the County of San Diego (County). Prior to the auction, Van Petten had received a sales brochure which listed the “assessed value” of each of the parcels. At the auction, it was explained to the bidders that those assessed values reflected “a recent appraisal of the current values.” Van Petten was the highest bidder on five parcels. He paid for two of the parcels at the close of the auction and paid deposits on the other three parcels, to one of which the sales brochure ascribed an assessed value of $120,000.

In March 1991, Van Petten advertised that parcel for sale, although he had not completed the purchase of the property from County. The advertisement stated the parcel was assessed at $120,000. Around that time, Van Petten contacted the county assessor’s office…