Procedural Posture

Posted by Saim Khan on June 13th, 2021

Appellant purchaser sought review of a summary judgment from the Superior Court of San Diego County (California), which dismissed appellant's breach of contract claims in a tax sale because appellant's remedies were limited to those found in Cal. Rev. & Tax. Code.

Overview: kovr-tv v superior court

Appellant purchaser bought property in a tax sale held by respondent county for the assessed value listed in the brochure. Appellant discovered the property's assessed value listed in the tax records was $ 11,491 His first complaint was dismissed and upon remand from the court, appellant filed a second amended complaint alleging breach of contract and misrepresentation claims in the sales brochure given to appellant at the tax sale. The trial court granted summary judgment in favor of respondent because appellant's remedies were limited to those found in California's revenue and tax code. The court held that the principle of caveat emptor applied to tax sales. The court found that the statement in the sales brochure that the tax sale property was sold "as is" precluded appellant from recovering under claims of breach of contract and misrepresentation. The court held that under Cal. Rev. & Tax Code § 3729 & Cal. Rev. & Tax Code § 3731 appellant did not have a statutory remedy of recission or refund based on the misrepresentation and breach of contract theories claimed by appellant. The court affirmed the trial court's summary judgment in favor of respondent.

Outcome

The court affirmed the trial court's summary judgment, and affirmed dismissal of appellant purchaser's breach of contract claims against respondent county for a tax sale because appellant's remedies were limited to those found in California's revenue and taxation code.