(DOWNLOAD) "San Luis Power and Water Co. v. Trujillo" by Colorado Supreme Court # Book PDF Kindle ePub Free
eBook details
- Title: San Luis Power and Water Co. v. Trujillo
- Author : Colorado Supreme Court
- Release Date : January 16, 1933
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
In April, 1931, the treasurer filed this action to obtain a declaratory judgment to the effect that the Sanchez reservoir and its appurtenances, being the irrigation system of the water company, is subject to taxation for the years beginning with 1907 to date. He alleged the corporate existence of the water company as a Colorado corporation at all times doing business in Costilla county, with its principal office in that county; that for profit, said company was the operating owner of the Sanchez system of reservoirs, ditches and other enumerated reservoirs, ditches, canals and like appurtenances; that the water company was the owner since 1907 of certain water and water rights that it then and thereafter acquired and used in connection with domestic and allied irrigation purposes, all in Costilla county; that during all the years from 1907 to 1931, all of the properties of the water company have been omitted from the assessment roll of Costilla county, and that the assessor of Costilla county has refused to assess said property; that section 7321 of the Compiled Laws of Colorado, 1921, makes it the duty of the treasurer in such cases to assess the property and charge all arrearages which should have been assessed in former years. He further alleged that the water company made the claim that the Sanchez system was not taxable, separate and apart from the lands irrigated thereby, under section 3, article 10, of the Colorado Constitution and section 7198, Compiled Laws of 1921.