Sinai v. Mull

In Sinai v. Mull (1947) 80 Cal.App.2d 277, the taxpayer received property tax assessments and notices of delinquency and tax sale describing the property at issue as a " 'Fraction of lot in Tahoe Vista Sub'd. fr. 60, Block I (Eye), and improvements, described in Book 270, page 170, Placer County Records.' " (Id. at p. 278.) The deed describing the property, however, was recorded in book 270, page 173 of the Placer County records. (Ibid.) After the property was sold in a tax sale, the taxpayer sued to quiet title on the grounds the assessments, notices, and tax deed did not sufficiently identify the property. (Id. at pp. 278-279.) The trial court entered judgment for the taxpayer and the appellate court affirmed. It concluded "the description of the property appearing in the tax proceedings and deed ... is fatally defective. It is indefinite and uncertain. It is impossible to determine what portion or 'fraction' of lot 60, block I of Tahoe Vista Subdivision was vested with a tax lien. The references in the tax levy, the notice and the deed to a fraction of lot 60, block I of Tahoe Vista Subdivision, as 'described in Book 270, page 170, Placer County Records,' throw no light on the subject. That description covers twenty-nine designated lots in block I, belonging to The Sherman Company, including lot 60. No fractions of lots are mentioned in that description." (Id. at p. 279.)