Board of Commissioners v. Doherty

In Colorado the owner or person having charge of property subject to taxation is required by statute to make return of a schedule in which shall be set down all real estate situate within the county by him owned or controlled with proper description thereof. In January 1918, Henry L. Doherty and Company acquired a large acreage of land in Morgan county by deed of conveyance which did not describe the land by legal subdivision but as a certain “system of irrigation works' together with all reservoir sites -and all rights of way for canals, ditches and laterals.” Beginning in 1925 Doherty’s…