County of San Diego v. United States

The County and City of San Diego will be hereinafter referred to as “Appellants”, and Charles W. Carlstrom, Southern California Children’s Aid Foundation, Inc., Southern California District Council of the Assemblies of God, Inc., and the Salvation Army will be referred to as “the former landowners”.

On the 7th day of March, 1955, the first Monday, the former landowners held title to certain real estate and improvements situate in the County of San Diego, State of California. On that date, under California law, taxes for the fiscal year commencing on July 1, 1955, became a lien on their real estate and improvements.

On the 16th day of June, 1955, the United States of America took title to their property under a declaration of taking. The trial court in which the condemnation proceedings were heard entered a declaratory judgment to the effect that the taxes which attached to the property by reason of the March 7th lien were cancelled under California law at the time the declaration of taking was filed by the United States. The County and City challenge the correctness of said judgment in this appeal.

The questions presented are: Did the lien, which attached on the 7th day of…