Legal Opinion

Montezuma Valley Water Supply Co. v. Bell

Supreme Court of Colorado

Decided April 15, 1894PublishedCited by 11 opinions

Error to the District Court of La Plata County. This is an action brought by John F. Bell, as county treasurer for the county of La Plata, plaintiff below, against The Montezuma Valley Water Supply Company and The Colorado Water Suppty Company, defendants below, to recover from the former company certain taxes alleged to have been assessed and levied upon the personal and real property of said company for the years 1887 and 1888, and to have such taxes adjudged a lien upon…

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Error to the District Court of La Plata County. This is an action brought by John F. Bell, as county treasurer for the county of La Plata, plaintiff below, against The Montezuma Valley Water Supply Company and The Colorado Water Suppty Company, defendants below, to recover from the former company certain taxes alleged to have been assessed and levied upon the personal and real property of said company for the years 1887 and 1888, and to have such taxes adjudged a lien upon the realty owned by the former company during those years, and to foreclose such lien and subject the property now owned…

1Opinion of the CourtJustice Goddard

We think it is clear that the court erred in rendering the judgment against defendant, The Montezuma Valley Water Supply Company, for the amount of the taxes, if any, due *177upon the realty, and also erred in subjecting the real property now owned by the defendant, The Colorado Water Supply Company, to the payment of the judgment rendered. Sec. 2818 of our revenue act, Gen. Stats. 1888, provides that “All taxes shall be levied for the fiscal year ending November thirty (30) in each year, and shall be a perpetual lien upon all real estate subject to taxation, until such taxes and any penalty,…

2Cases cited2 opinions

  1. People v. BigginsIllinois Supreme Court · 1880
  2. Board of Education v. Old Dominion I. M. & M. Co.West Virginia Supreme Court · 1881

3Cited by11 opinions

  1. Skidmore v. O'ROURKESupreme Court of Colorado · 1963
  2. Brewer v. Folsom Bros. Co.Wyoming Supreme Court · 1931
  3. Hecox v. Teller CountyCourt of Appeals for the Eighth Circuit · 1912
  4. Pinnacle Gold Mining Co. v. PeopleSupreme Court of Colorado · 1914
  5. State Ex Rel. Spokane & Eastern Trust Co. v. NicholsonMontana Supreme Court · 1925

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