Bell v. County of Los Angeles

PULLEN, J., pro tem.

This is an action to recover from the respondent County of Los Angeles the sum of $370 paid to the tax' collector of said county.

A parcel of real property was assessed for taxes in the name of Herman Heaeker for the years 1917, 1918, 1919, 1920, 1921, and 1922. The taxes for the year 1917 were not paid and in 1918 there was noted on the assessment-roll opposite the property “sold to the State.”

In July, 1922, the tax collector, pursuant to the provisions of section 3771a of the Political Code, offered the property for sale at public auction. In the course of the bidding…