Vista Irrigation District v. County of San Diego

GRIFFIN, J. Action for refund of taxes paid under protest. Plaintiff Vista Irrigation District was organized under the California Irrigation District Law (Water Code, div. 2.) It alleges that it acquired certain real property in 1946, which was then located outside the boundaries of plaintiff district and was then subject to tax by defendant in the hands of the plaintiff’s grantor; that on February 4, 1947, the board of directors of plaintiff district, pursuant to proceedings duly noticed and had in accordance with law, made its order of inclusion, whereby that property was included within the boundaries of plaintiff district. The order of inclusion was recorded on February 21,1947. It then alleges that on March 3, the county assessor assessed said property then located within the district and the board of supervisors levied county and district taxes thereon for the fiscal year 1947-1948, and 1948-1949, and said taxes were computed upon the assessment roll as a tax and lien upon said property. It is claimed by plaintiff that said assessments were void as being in violation of law and in violation of article XIII, section 1 of the Constitution of California.

Plaintiff, having failed to pay said taxes when due, obtained a certificate of redemption for the property and on September 20, 1949, paid defendant county, under protest, $526.72, as and for said taxes and penalties which it now seeks to recover by this action.

Defendant admits that the board of directors made and recorded the order of inclusion as alleged, but denies that the property was located within the boundaries of the district because said proceedings were illegal and void. The trial court found that the assessment by the county was void and in all other respects found in favor of plaintiff.

[272]In Vista Irrigation District v. Board of Supervisors, 32 Cal.2d 477 [196 P.2d 926],plaintiff and petitioner sought mandate against defendant county to cancel the assessment for taxes here levied. The writ was denied for the reason that such writ was not available because petitioner had an adequate remedy at law. The general points here presented are there tersely stated.

An irrigation district is a .municipal corporation within the meaning of section 1, article XIII of the Constitution, excepting from tax exemption certain lands and improvements owned by such a corporation and located outside of. its corporate limits. (Imperial Irrigation District v. County of Riverside, 96 Cal.App.2d 402 [215 P.2d 518].)