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GARCIA v. COUNTY OF SANTA CLARA

Docket No. 44149.

87 Cal.App.3d 319 (1978)

151 Cal. Rptr. 80

JOSEPH V. GARCIA et al., Plaintiffs and Appellants, v. COUNTY OF SANTA CLARA, Defendant and Respondent.

Court of Appeals of California, First District, Division Four.

December 15, 1978.

Attorney(s) appearing for the Case

COUNSEL

Robert L. Mezzetti for Plaintiffs and Appellants.

Selby Brown, Jr., County Counsel, and Ralph F. Long, Deputy County Counsel, for Defendant and Respondent.

OPINION

BRUNN, J.*

In California property owners usually are not personally liable for the payment of real property taxes. But there are exceptions and this case concerns the applicability of one of them. It also involves the interaction of state and federal law.

The facts are simple enough. The Garcias owned real property in Santa Clara County (hereafter...

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