Curtis v. County of Kern

Opinion

BROWN (G. A.), P. J.

The sole question in this appeal is whether a tax lien for unsecured personal property taxes recorded against real property of the taxpayer by filing of a certificate pursuant to Revenue and Taxation Code sections 2191.3, subdivision (d), and 2191.4 1 takes priority over a prior recorded homestead. The trial court held that the homestead exemption is good against the tax lien. We agree.

The taxpayers duly executed and, on July 6, 1970, recorded a declaration of homestead on the real property involved.

Thereafter, and on February 9, 1971 and February 16, 1971, the…