Turlock Irrigation District v. County of Tuolumne

PAULSEN, J. pro tem.* The appeals herein are taken from two judgments which denied recovery of real property taxes paid under protest to the county by the irrigation district.

The corporate boundaries of appellant district, until December 13, 1948, were the counties of Merced and Stanislaus. For the purpose of carrying on its activities in those counties, the district acquired property in respondent county, and it is admitted that the property so acquired was on the tax rolls and was being taxed by the county at the time. In 1924 appellant constructed the Don Pedro Dam in said county, and ever since its property there has been used in the performance of its functions as an irrigation district and for power development. It is also used and so held on behalf of the Modesto Irrigation District.

The county continued to assess and collect taxes on the property after it was acquired by the district. These taxes were paid under protest and some time before the year 1921 appellant brought suit for the recovery of the taxes so paid and for injunctive relief. It prevailed in the action and in 1921 the Supreme Court, in Turlock Irr. Dist. v. White, 186 Cal. 183 [198 P. 1060, 17 A.L.R. 72], affirmed the judgment which permanently enjoined the county and its officers from levying taxes on the property, and held that the tax levies theretofore made were void.

The sole question involved in that case was whether or not the irrigation district was a municipal corporation within the meaning of section 1 of article XIII of the Constitution of California as that section stood after the amendment of 1914.

The pertinent parts of said section read:

“All property in the State except as otherwise in this Constitution provided, not exempt under the laws of the United States, shall be taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided . . . provided, that property . . . such as may belong to the United States, this State, or to any county, city and county, or municipal corporation within this State shall be exempt from taxation, except such lands and the improvements thereon located outside of the county, city and county, or municipal corporation owning the same as were subject to taxation at the time of the acquisition of the same by said county, city and county, or municipal corporation; provided, that no improvements of [613]any character whatsoever constructed by any county, city and county or municipal corporation shall be subject to taxation. All lands or improvements thereon, belonging to any county, city and county or municipal corporation, not exempt from taxation, shall be assessed by the assessor, etc. ...”