Nevada Irrigation District v. Keystone Copper Corp.

On this appeal from a judgment quieting plaintiff district’s tax title against defendant corporation we hold that the former’s collector’s deeds did not intend to, and did not, divest said corporation's subsurface (mining) estate held in fee simple, this because the district did not intend to and did not levy taxes upon said mining rights; that, therefore, said corporation’s defense and cross-complaint were not barred by limitations under Water Code section 26304. The discussion below will develop the reasons impelling these conclusions.

Defendant, Keystone Copper Corporation (hereinafter…