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United States v. Dubey

April 10, 2009

UNITED STATES OF AMERICA, PLAINTIFF,
v.
ELWYN S. DUBEY, JEANNINE M. DUBEY, DUANE A. WOODMAN AS TRUSTEE FOR GARDEN VALLEY INVESTMENTS, EL DORADO COUNTY TAX COLLECTOR, CALIFORNIA FRANCHISE TAX BOARD, DEFENDANTS.



The opinion of the court was delivered by: John A. Mendez U.S. District Court Judge

STIPULATION AND REQUEST FOR ORDER REGARDING LIEN PRIORITY BETWEEN THE UNITED STATES AND EL DORADO COUNTY

The United States of America and El Dorado County, through their respective attorneys, hereby stipulate and agree as follows:

1. The parcel of real property located at 7481 Wentworth Springs Road, Georgetown, California (referred to in the Complaint and herein as the "Wentworth Springs Road Property"), is situated in the County of El Dorado, State of California, and is more particularly described as follows:

PARCEL NO. 1: A portion of the Southeast quarter of the Southwest quarter of Section 31, Township 13 North, Range 11 East, M.D.B.&M., and a portion of Lot 3, Section 6, Township 12 North, Range 11 East, M.D.B.&M., described as follows;

BEGINNING at the Northwest corner of the parcel herein described, being the West 1/16 corner of the Northerly line of said Section 6, a 7/8 inch drill steel in a rock mound being identical with the Northeast corner of the lands of Wesley A. Ash and Evelyn Jean Ash, as described in book 417 of Deeds, at page 237, El Dorado County Records; thence from point of beginning, along the line common to said Sections 6 and 31, North 89o 16' East 422.15 feet, a 3/4 inch capped iron pipe; thence leaving said line common to Sections 6 and 31, North 00o 44' West 34.67 feet to a 3/4 inch capped iron pipe set in a fence line; thence along said fence North 67o 29' East 140.06 feet to a similar pipe, the Northeast corner; thence South 29o 14' 30" East 90.90 feet to a similar pipe; thence continuing South 29o 14' 30" East 7.70 feet to a point on the line common to said Sections 6 and 31; thence continuing South 29o 14' 30" East 283.76 feet, the Southeast corner a 1-1/2 inch iron pipe in a fence line on the Northerly side of the Georgetown-Wentworth Springs County Road No. 63; thence along the Northerly side of said road (4 courses) along a curve to the right with a radius of 218.3 feet, through an angle of 53o 54' a chord distance of 197.89 feet which bears South 73o 00' West; thence North 80o 03' West (Record N. 81o 41' W.) 181.80 feet; thence along a curve to the left with a radius of 280 feet, through an angel of 42o 56' a chord distance of 204.94 feet which bears South 78o 29' West; thence South 57o 01' West (Record S. 55o 23' W.) 160.00 feet, the Southwest corner, a 7/9 inch drill steel set in a rock mound, on the Northerly side of said road being the Southeast corner of said lands of Wesley A. Ash and Evelyn Jean Ash; thence leaving the Northerly side of said road and along the Easterly boundary of said lands of Wesley A. Ash and Evelyn Jean Ash, North 05o 00' West, 395.97 feet (Record 395.69 feet) to the point of beginning.

SAVING AND EXCEPTION THEREFROM all that portion lying within said Section 31, and more particularly described as follows;

BEGINNING at the Southwest corner, a point on the Section line common to said Sections 6 and 31, from whence the West 1/16th corner of said Section 6 bears South 89o 16' West 422.15 feet; thence from said point of beginning being marked by a 3/4 inch capped iron pipe, North 00o 44' West 34.67 feet to a 3/4 inch capped iron pipe set in a fence line; thence along said fence North 67o 29' East 140.06 feet to a similar pipe; thence South 29o 14' 30" East 90.90 feet to a similar pipe; thence continuing South 29o 14' 30" East 7.70 feet to a point on the line common to said Sections 6 and 31; thence along said Section Line South 80o 16' West 177.14 feet to the point of the beginning.

According to a survey by Harvey L. Butler, LS. 2725 on April 26, 1960.

PARCEL NO. 2: A portion of the Southeast quarter of the Southwest quarter of Section 31, Township 13 North, Range 11 East, M.D.B.&M., described as follows;

BEGINNING at the Southwest corner of the parcel herein described, a 3/4 inch capped iron pipe set on the Southerly boundary of said Section 31 from which the West 1/16 corner on the North line of Section 6, Township 12 North., Range 11 East M.D.B.&M., a 7/8 inch drill steel in a rock mound, said point being the Northeast corner of that certain tract of land conveyed to Wesley A. Ash and Evelyn Jean Ash, as recorded in Book 417 of Deeds, at Page 237, El Dorado county Records, Bears South 89o 16' West, 422.15 feet; thence from point of beginning, North 00o 44' West, 34.67 feet to a 3/4 inch capped iron pipe set in a fence line; thence along said fence North 67o 29' East 140.06 feet to a similar pipe; thence South 29o 14' 30" East 7.70 feet to a point on the Southerly boundary of said Section 31, thence along the Southerly boundary of Section 31, South 89o 16' West 177.14 feet to the point of beginning According to a survey by Harvey L. Butler, LS. 2725 on April 26, 1960.

2. The parcel of real property located at 8258 Fair Pines Lane, Garden Valley, California (referred to in the Complaint and herein as the "Fair Pines Lane Property") is situated in the County of El Dorado, State of California, and is more particularly described as follows:

PARCEL 4, as said parcel is shown on that certain Parcel Map entilted "A PORTION OF THE N.E. 1/4 OF THE S.W. 1/4 SECTION OF 35, T. 12 N., R. 10 E., M.D.M" filed in the office of the County Recorder of said County on November 9, 1977, in Book 18 of Parcel Maps at Page 3.

3. The parcel of real property located at 2021 Buckeye Court, Georgetown, California*fn1 (referred to in the Complaint and herein as the "Buckeye Cabin Property"), is situated in the County of El Dorado, State of California, and is more particularly described as follows:

A portion of the Northwest quarter of Section 6, Township 12 North, Range 11 East, M.D.M., described as follows: Commencing at the quarter section corner on the North boundary of Section 6, Township 12 North, Range 11 East, M.D.M.; thence running South 65o 31' West 209.9 feet; thence South 72o 6' feet West 200 feet; thence South 66o 49' West 50 feet; thence South 51o 18' West 50 feet; thence South 37o 17' West 50 feet; thence South 34o 20' West 50 feet; thence South 37o 35' West 50 feet; thence South 45o 16' West 50 feet to the point of beginning of this description; South 16o 12' East 120 feet to the North line of what is known as Buckeye Avenue; thence South 52o ...


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