People v. Chambers (1951)

In People v. Chambers (1951) 37 Cal.2d 552, 561, the court confirmed that "where a tax statute provides for recovery, that remedy is exclusive." In that case, a purchaser acquired at a county tax sale property that previously had been conveyed to the state park commission as part of the state park system. In an action by the State (as owner) to quiet title as against the purchaser's interest, the California Supreme Court determined that the State was entitled to quiet title and that the purchaser had no statutory remedy for a refund for either the purchase price paid at the tax sale or any taxes assessed and paid since the purchase. The court noted, however, that the purchaser had a remedy against the county as the seller: "There are statutory provisions with reference to reimbursement in this state. The basic rule applicable is: 'The purchaser of tax sold or tax deeded property is entitled to a refund of the amount paid as purchase price whenever it is determined by the board of supervisors that the property belongs to the United States, this State, a city, or other political subdivision of this State and should not have been sold for taxes. The refund shall be made in the same manner as a refund of an overpayment of tax.' Thus it is seen that the county must make a refund of the purchase price." (Id. at pp. 561-562.)