Andreson Co. v. County of Los Angeles

This action was brought by the plaintiff to recover money which it alleged had been paid to the county of Los Angeles on account of redemption charges affecting a tax sale made against the property of plaintiff. A general demurrer interposed to the complaint was sustained and judgment followed in favor of the defendant, from which judgment plaintiff has appealed.

The single question is presented as to whether, in computing redemption charges against a property owner, any amount to represent a tax which might have been chargeable against the property for the years subsequent to the date of the deed to the state may be included. Section 3817 of the Political Code requires a redemptioner, in addition to other amounts, to pay “unpaid taxes of every description assessed against the property for each year since the sale; or if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with interest from the first day of July following each of said years, respectively, at the same rate, to the time of redemption. ’ ’ After property has been sold to the state agreeably to the provisions of section 3771 et seq. of the Political Code,…