Kelber

The condemnee in the underlying eminent domain proceeding appeals from an order determining that he is responsible for ad valorem taxes accruing on the subject property to the date of recordation of the final order of condemnation.

The pertinent facts are not in dispute.

The City of Ontario (city) commenced eminent domain proceedings to acquire Kelber’s property for.airport purposes. The issue of just compensation was heard by a jury and judgment of condemnation was entered on July 29, 1970. On May 24, 1972, following the city’s unsuccessful appeal from the judgment, 1 the city deposited with the clerk of the court below *753 the amount of the award, accrued interest, and costs. 2 Thereafter the funds, except for $10,500, were distributed to the parties entitled thereto, the $10,500 being retained to cover a disputed ad valorem tax claim by the County of San Bernardino. Kelber contended the award should not be subject to ad valorem taxes assessed against the property pending the city’s unsuccessful appeal from the judgment.

The trial court held a hearing on the issue of tax liability and determined that Kelber “is responsible for the ad valorem taxes on the subject…