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ALPAUGH IRR. DIST. v. COUNTY OF KERN

Docket No. 8101.

113 Cal.App.2d 286 (1952)

248 P.2d 117

ALPAUGH IRRIGATION DISTRICT, Appellant, v. COUNTY OF KERN, Respondent.

Court of Appeals of California, Third District.

September 26, 1952.

Attorney(s) appearing for the Case

W.E. James, LeRoy McCormick and Robert E. Moock for Appellant.

Norbert Baumgarten, County Counsel, for Respondent.

VAN DYKE, J.

This is an appeal from a judgment in favor of defendant in an action brought to recover taxes paid under protest. Appellant is an irrigation district and as such is exempt from taxation except as to lands and improvements thereon located outside of its boundaries which were subject to taxation when acquired by the district. (Const., art. XIII, § 1.) The district in proper time filed with the State Board of Equalization a petition for the reassessment...

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