Mission Valley East, Inc. v. County of Kern

Opinion

FRANSON, J.

Introduction

We review two judgments granting peremptory writs of mandate ordering the appellant County of Kern (hereinafter County) to pay respondent Mission Valley East, Inc., the excess proceeds from the tax sales of seven parcels of real property. Respondent claims entitlement to the excess proceeds under Revenue and Taxation Code section 4675 which gives “[a]ny party of interest in the property at the time of the sale” the right to claim excess proceeds within a year after the sale. Respondent asserts that it is the assignee of the right to collect the proceeds by reason…