Chapman v. Zobelein
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP CALIFORNIA. The facts, which involve the constitutionality under the due process of law provision of the Fourteenth Amendment of certain provisions under the tax law of the State of California, in regard to amount of property and its sale for taxes, are stated in the opinion.
1Opinion of the CourtJustice Lamae
The laws of California provide a means by which the owner, of property can be heard before the Board of Equalizers as to the fairness of the tax assessment. If no objection is made and the taxes are not paid a delinquent list is published. If default still continues the property, instead of being offered to the highest bidder, is sold to the State which holds the 'absolute title as of the date of the expiration of five years from the time of the sale.’ During that period the owner has the right to redeem by paying thé original and accrued taxes, penalties and interest. It is, however, not the…
2Cases cited2 opinions
- King v. MullinsSupreme Court of the United States · 1898
- Slater v. MaxwellSupreme Court of the United States · 1868
3Cited by7 opinions
- Nelson v. City of New YorkSupreme Court of the United States · 1956
- Mercury Herald Co. v. MooreCalifornia Supreme Court · 1943
- Sheehan v. County of SuffolkNew York Court of Appeals · 1986
- Chesney v. GreshamCalifornia Court of Appeal · 1976
- State Ex Rel. Hurner v. CulbreathSupreme Court of Florida · 1939
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