Sumers v. Board of Commissioners

The Divide Creek Irrigation District covering some 3500 acres of land in Garfield • county was organized in 1912 under the irrigation district law of 1905 — chapter 113, Session Laws of 1905. District bonds were issued and sold in principal amount in excess of $125,000. During years from 1913 to 1933 general taxes assessed against the lands within the district became due and delinquent and the lands were sold at tax sales and, for lack of bidders, were stricken off to Garfield county. Thereafter, failing redemption, tax deeds were regularly demanded and issued to the county. Such tax deeds,…