Opinions of the City Attorney of San Francisco 1928-29

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On rch 1st this aroel is considered as a single lot and as its title vests in Jhn "oe, the land is assessed jo him of the first l.ionday in larch. ubsequont to irst iday in larch and prior to the first day of July, John Doe divides the land into four separate lots, each ith a twenty-five foot frontage, and disposes of one or two of then to the Veteran* 1 .elfare Board in whom the title vests insofar as those one or two lots are concerned.
The tax bill is riade out to John ''Oe and oovers t> ori
...ginal single ptrcel of one hundred feet frontage and in view of the fact that unpaid taxes constitute a lien against the land, the result is that the lien applies •gainst that portion of land which remains the pro; rty of John Doe, the title to the other portion vest! in the S1*te of California.
If the above transaction was between taxpayers the taaces could be pro-rated, but in view of the fact that the -tate of Culifornia is not a taxpayer, there is no relief through the medium of pro-ration.


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Opinions of the City Attorney of San Francisco 1928-29
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