Lewiston Orchards Irrigation District v. Gilmore

The sole question presented by this appeal is whether or not land acquired by an irrigation district for nonpayment of delinquent assessments levied by said district is exempt from general taxation under the provisions of Const., art. 7, sec. 4, while owned by it. That constitutional provision reads as follows:

“The property of the United States, the state, counties, towns, cities and • other municipal corporations and public libraries shall be exempt from taxation.”

It is appellant’s contention that an irrigation district is a public qitasi-municipal corporation and as such included within the…