Buffalo Rapids Irrigation District v. Colleran

The Buffalo Rapids Irrigation District brought action to quiet title to approximately 720 acres of land lying in Custer county and within the irrigation district. The complaint alleges that plaintiff acquired the land in question by tax deed in 1926, and that thereafter the county levied and imposed taxes upon the land for the year 1927; that all property belonging to the plaintiff, “including the lands and premises herein described, is exempt from taxation,” but that the tax, “being of record, constitutes and is a cloud upon plaintiff’s title.”

The county interposed a general demurrer to the…