San Luis Power & Water Co. v. State

COMPTON, Justice.

This proceeding challenges the validity of a tax deed and the assessment upon which it is based.

Appellant’s property was assessed as follows :

“ * * * the following described property heretofore assessed to The San Luis Power .& Water Company, 404 Equitable Building, Denver, Colorado, situated in School District No. (10-14) in the County of Taos, State of New Mexico, to-wit:

“ 'The Costilla Dam and the Irrigation Works of the San Luis Power and Water Company, located in the Sangre de Cristo Grant, approximately 16 miles south & east of the town of Costilla and approximately 5J4…