Delaney V. Lowery

CARTER, J. -- The assessor of Los Angeles County has entered in that portion of the assessment roll for the fiscal year 1944-45, designated as the secured roll, the interests of lessees under leases for the production of petroleum products, and the assessment roll has been transmitted by the county board of supervisors to the respondent county auditor to compute the taxes for the current fiscal year. Respondent is engaged in computing the taxes on those interests as though they were unsecured taxes and the interests were listed on the unsecured roll, using the rates on the secured roll for the previous fiscal year, 1943-1944, rather than the rates for the current year, 1944-1945. The secured roll is that part of the assessment roll containing property, the  taxes on which are a lien on real property sufficient in the opinion of the assessor to secure the payment of the taxes, and the unsecured roll constitutes the remainder of the assessment roll. (Rev. & Tax. Code. § 109.)