Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 613

613. Mistake in owner's name. A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale.

A mistake in the name of an owner or supposed owner of property on the unsecured roll which does not prevent the person from reasonably ascertaining that he or she is the assessee does not render invalid an assessment or any tax sale.

History.—Stats. 1973, Ch. 675, p. 1230, in effect January 1, 1974, added the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, added "deed to a purchaser at a" after "or any" in the first paragraph and added "or she" after "he" in the second paragraph.

Assessments.—A failure to state correctly the name of the owner is cured by this section, Interstate Realty etc. Co. v. Clark, 77 Cal.App. 558. When a portion of the land described in an assessment is not owned by the assessee, the defect is likewise cured by this section, Klumpke v. Baker, 131 Cal. 80. Contra, Teater v. Johnson, 95 Cal.App. 182. This section relieves the assessor of the obligation to avoid abbreviations in assessing realty. Markowitz v. Carpenter, 94 Cal.App.2d 667.

In view of this section the value of gas and oil rights held in separate ownership may be included in the assessment to the owner of the balance of the fee, and a tax deed based on such an assessment includes the gas and oil rights. McCracken v. Hummel, 43 Cal.App.2d 302.

An assessment is not invalid or irregular because not made in the name of the remainderman as well as in the name of the holder of the life estate. Clayton v. Schultz, 4 Cal.2d 425.

Not applicable to tax deed.—The failure of a tax deed to recite correctly the name of the assessee is not cured by this section. Henderson v. De Turk, 164 Cal. 296; Bruschi v. Cooper, 30 Cal.App. 682.

Special assessments.—This section has no application to an assessment by a reclamation district. Weinreich v. Hensley, 121 Cal. 647.

Jurisdictional defects.—This section states only that mistakes in an owner's name do not make an assessment or a tax deed invalid. This section is part of the article concerning preparation of the assessment roll and has been used to rescue tax assessments where taxes were mistakenly assessed in the name of someone other than the true owner or when the owner's name was misspelled. It has no application where a tax deed is void from the inception due to the jurisdictional defect caused when tax exempt property has been sold at a tax sale. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.