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CURTIS v. COUNTY OF KERN

Docket No. 1834.

37 Cal.App.3d 704 (1974)

113 Cal. Rptr. 41

ADA ELIZABETH CURTIS et al., Plaintiffs and Respondents, v. COUNTY OF KERN, Defendant and Appellant.

Court of Appeals of California, Fifth District.

March 1, 1974.

Attorney(s) appearing for the Case

COUNSEL

Ralph B. Jordan, County Counsel, and Forest Greber, Deputy County Counsel, for Defendant and Appellant.

Edwin W. Wilson for Plaintiffs and Respondents.

OPINION

BROWN (G.A.), P.J.

The sole question in this appeal is whether a tax lien for unsecured personal property taxes recorded against real property of the taxpayer by filing of a certificate pursuant to Revenue and Taxation Code sections 2191.3, subdivision (d), and 2191.41 takes priority over a prior recorded homestead. The trial court held that the homestead exemption is good against the tax lien...

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