Mayor & Common Council of L.A. v. L. A. Water Works Co.

An Interest in Property which may be Taxed.—If a city, being the owner of water, and the reservoirs and pipes connected therewith for supplying its inhabitants with pure water, for a consideration paid by a party, concedes to him the use and possession of the water and works for a term of years, with the right to sell the water, and enjoy for his own use the rents and profits, with also the right to lay additional pipes, the city, at the expiration of the term, to pay the party the value of improvements made by him, such party has an interest in the water works which is the subject of taxation.

Idem.—If such contract provides that the party of the second part shall bear all expenses on account of the water works, except State, City and County taxes, it does not exempt the property from taxation on behalf of the city.

Idem.—The interest of such party in the property may be taxed by the city.

Delinquent List of Tax Payers.—The delinquent list of tax payers, in a city incorporated under the Act of 1850, is not prima facie evidence of the correctness of the prior proceedings by-which the tax was levied and assessed.

¡Raising Assessed Value of Property.—If an ordinance of a City Council, incorporated under the Act of 1850, requires a complaint to be filed, and personal notice in writing to be given to a tax payer, before the Board of equalization can raise the assessed value of his property, such complaint must be filed and notice given before such value can be raised.

Payment op Tax.—If a Board of Equalization raises the assessed value of the property of a tax payer without having acquired jurisdiction to do so, the tax payer must still pay a tax upon the value of his property as assessed.