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JURUPA DITCH CO. v. COUNTY OF SAN BERNARDINO

Docket No. 8392.

256 Cal.App.2d 35 (1967)

63 Cal. Rptr. 764

JURUPA DITCH COMPANY, INC., Plaintiff and Appellant, v. COUNTY OF SAN BERNARDINO, Defendant and Respondent.

Court of Appeals of California, Fourth District, Division Two.

November 15, 1967.

Attorney(s) appearing for the Case

Paul Barksdale d'Orr, Ernest W. Pitney and Henry H. Angell for Plaintiff and Appellant.

Stanford D. Herlick, County Counsel, and Robert R. Walker, Deputy County Counsel, for Defendant and Respondent.

THOMPSON (Raymond), J. pro tem.*

Plaintiff is the owner of an appropriative right to take water from the Santa Ana River, which right was assessed by the defendant County of San Bernardino for the year 1961-1962 as bearing a tax of $5,866.94. Plaintiff paid under written protest. It is conceded that this water right is taxable property and the sole question is situs for the purpose of taxation...

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