The record-union., 1896-04-28
THE PERSONAL TAX A LIEN.
Real Estate Held Responsible for It if
Delinquent.
An Opinion by the Attorney-Ganeral
Of Interest to Holders of
Mortgages.

Some months ago the Record Union"
published the inquiry propounded to
Controller Colgan as to whether, when
a man owned three pieces of property,
two of which were fully mortgaged
equaling the assessment, and the mort
gage tax had been paid, and the third
was unincumbered, but had personal
property assessed in connection with it,
the tax on which had become delin-
quent, whether that piece only should be
held for the personal property tax, or the
other pieces also, on which the tax had
been paid?
The question was submitted by the
Controllers office to the Attorney
General for his opinion, as different
views were held on the subject, Dep
uty Controller Douglas holding that
all the property was held for the tax,
while others thought that only the one
piece was held, and the interest of the
mortgage, who had paid the tax on
his mortgage, could not be jeopardized
after his having done SO. The Attor-
ney-General, after this lapse of time,
has rendered an opinion, which speaks
for itself, as follows:
Hon. E. P. Colgan, State Controller
Dear Sir: am in receipt of your favor
OF the list inst, in which the following
matter is referred by you to me for
decision: John Doe is assessed as fol-
lows: Northeast quarter of Section "a
and improvements, value 81 600; mort
gage deduction, S1,750; northwest quar-
ter of Section 35 and improvements,
value S46O; mortgage deduction, 81 900;
rte Of nd
improvements, value S1,750; personal
property, value 81 500.
The above assessment goes delin-
quent, but the taxes on the assessments
of the mortgages are paid. Query:
Should the entire assessment of John
Doe be carried to the delinquent roll
and advertised, or only that portion
not covered by mortgage?"
I am of the opinion that the entire
assessment of John Doe should be car
ried to the delinquent roll and adver-
tised. Section 3717 of the Political
Code provides that: Every tax due
upon personal property is lien upon
the real property of the owner thereof
from and after II o'clock m. of the
first Monday in March in each year"
Therefore, the personal property tax
in question was a lien not only upon
that portion of the real property of
John Doe not covered by mortgage, but
was a lien upon his entire real prop
erty, so John Does delinquency in pay
ment of his personal property taxes af-
fects all of the real property owned by
and assessed to him
Section 1854 of the Political Code pro-
vides that: "On or before the 9Th day
in June of each year the Tax Collector
must publish the delinquent list, which
must contain the names of the persons
and a description of the property de
linquent, and the amount of the taxes.
penalties and costs due, opposite each
name and description, with the taxes
due on personal property,
added to the taxes on real estate,
where the real estate is liable there
for. or the several taxes are due from
the same person. *'
And Section 1865 of the Political
Code provides that: 'The Tax Collector
must append and publish with the de-
list notice that unless the
taxes delinquent, together with the
costs and penalties, the real property
upon which such taxes are a lien will
u.
1t must follow that unless all of the
real property upon which the taxes are
a lien is included in the delinquent
list, that list is imperfect.
I also call your attention to Section
3747 of the Political Code, which per-
mits separate payment of taxes 'on
any particular lot, piece or parcel of
land contained in any assessment but
provides that in making such separate
payment it must include "a proper
proportion of the amounts due as tax
on personal property on such par
ticular lot, etc.
The mera payment by the mort
gagee of the mortgage tax amounts to
no more than the payment of the tax
on the real property without the pro
rata proportion of the taxes on the per-
sonal property, and therefore the tax
on such personal property is still a
lien. (Signed), w. F. Fitzgerald At
torney- General.
1t is evident, therefore, that it be-
hooves mortgages in order to pro-
tect themselves from possible loss, to
see that, when they hold mortgages on
real estate, the personal property tax
of the owner is paid.
ioI