Court Opinion

ID: 9864666
Source: CourtListenerOpinion
Date Created: 2023-09-25 14:47:31.656311+00
Date Added: 2024-06-11T12:22:53.826247
License: Public Domain

*330THE COURT.
The petition for a rehearing is denied. In his petition the appellant contends that the delinquent list designated a sum which was the “amount due for taxes and costs,” but did not designate “the amount of taxes, penalties and costs.” (Pol. Code, sec. 3764, as amended by Stats. 1913, c. 299.) The point was not made in the trial court nor was it made in the opening brief, or reply brief, and is made for the first time in the petition for a rehearing. Nevertheless, we think the point is without merit. A copy of the delinquent assessment-roll pertinent to the property involved is in the transcript. On its face it shows that the amount for which the property was sold included penalties and costs and the amount of each item is separately stated. The delinquent list, as published, contained a recital explaining the meaning of figures. That explanation recites that the figures “were intended to and do represent respectively in dollars or in cents, or in dollars and cents, the amount due for taxes and costs,” but that recital was not intended to state, and did not state, that the figures did not include penalties. The ambiguity, if any, was not sufficient to override the clear statement and enumeration on the face of the delinquent list. If the point had been made in the trial court the opposing party would certainly have had the right to show that the amount stated in the published notice complied in all respects with the call of the statute notwithstanding any ambiguity contained in the notice.
A petition by appellant to have the cause heard in the supreme court, after judgment in the district court of appeal, was denied by the supreme court on October 29, 1925.