Ward
Ward v. Superior Court
Opinion
Lead Opinion
Ault, J.
*3 Opinion
William B. Ward III (Ward) petitioned this court for a writ of mandate, pursuant to Code of Civil Procedure, section 416.3, after the superior court denied his motion to quash service of summons issued on the County of San Diego’s complaint to collect delinquent unsecured property taxes. Real party in interest, the County of San Diego (County), filed opposition, and we issued an order to show cause. Both parties filed additional points and authorities.
On January 27, 1969, the County filed a complaint against Ward and the executors of the estate of Wilbur Clark, deceased, for delinquent unsecured property taxes. The County alleges Ward and the executors were, on the first Monday in March 1966, the owners of a possessory interest, a leasehold, in certain property leased from the San Diego Unified Port District. It alleges between that date and June 30, 1966, the property was assessed and unsecured property taxes were levied and appeared upon the unsecured assessment roll. It further alleges the taxes were unpaid on September 1, 1966, and have remained unpaid and are due and owing together with penalties which have accrued. It prays judgment accordingly.