Indyway Investment v. Cooper and County of Los Angeles
Plaintiff and appellant Indyway Investment is a trust that owned several properties in Long Beach. Indyway did not pay taxes on four of its properties. It initially lost two properties in a tax sale; that sale is not at issue in this appeal. The remaining two tax-defaulted properties were placed in a tax sale in 2003. Prior to the tax sale, the Los Angeles County tax collector sent notice to Indyway at: (1) the properties themselves; (2) the address for Indyway on file with the county assessor; and (3) an additional property owned by Indyway. The tax collector searched for other addresses for Indyway in various locations, including an internet Superpages search. While the tax collector did not send notice to a post office box claimed by Indyway as its official mailing address, Indyway did have actual notice of the 2003 tax sale. The tax sale proceeded, and Dennis Cooper purchased the properties at the auction. He received tax deeds for the properties. Indyway brought suit against Cooper and the County, seeking to cancel the tax deeds and quiet title to the property. Indyway took the position that the County had failed to comply with the statutory requirements for a proper tax sale of the property, particularly with respect to notice of the auction. Indyway further argued that its constitutional due process rights were violated by the Countys failure to give it notice of the auction at Indyways claimed official address. The matter proceeded to a bench trial. The trial court found in favor of the defendants, entering a judgment quieting title in favor of Cooper.[1] Indyway appeals. On appeal, we conclude that many of Indyways challenges to the Countys perceived lack of compliance with statutory prerequisites are simply not cognizable, due to the conclusive effect that must be given to the tax deeds. With respect to Indyways contention that it was deprived of property without due process, Court conclude that the trial courts finding that Indyway had actual notice is supported by substantial evidence, defeating Indyways assertion. Court therefore affirm.
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