T. M. Cobb Co. v. County of Los Angeles

In this action for recovery of personal property taxes, plaintiff T. M. Cobb Company, a California corporation, appeals from a summary judgment entered in favor of defendants County of Los Angeles and City of South El Monte. We are called upon to determine the constitutionality of procedures for summary seizure and sale in respect to the collection of taxes on unsecured property under former Revenue and Taxation Code sections 2914-2921. We must also decide the priority of the interest of the tax collector in property seized pursuant to section 2914 as against a previously perfected security interest.