Garcia v. County of Santa Clara
California Court of Appeal
1Opinion of the Court
Opinion
BRUNN, J. *
In California property owners usually are not personally liable for the payment of real property taxes. But there are exceptions and this case concerns the applicability of one of them. It also involves the interaction of state and federal law.
The facts are simple enough. The Garcias owned real property in Santa Clara County (hereafter county). It was subject to a deed of trust guaranteed by the Small Business Administration (hereafter SBA), a United States government agency. The Garcias did not pay the real property taxes on the property for the years 1971-1972, 1972-1973,…
2Cases cited10 opinions
- Ward v. TaggartCalifornia Supreme Court · 1959
- Panopulos v. MaderisCalifornia Supreme Court · 1956
- Helvey v. SaxCalifornia Supreme Court · 1951
- City of Huntington Beach v. Superior CourtCalifornia Court of Appeal · 1978
- McPike v. HeatonCalifornia Supreme Court · 1900
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