Antero & Lost Park Reservoir Co. v. County Commissioners

April 1, 1910, plaintiff in error, as owner of the Antero reservoir, situated in Park County, Colorado, made out and returned to the County Assessor, as the law requires, its tax schedule of what purported to be its taxable property located in that county. This schedule contained the land covered by the dam and reservoir site, but omitted to list the reservoir dam constructed by the company upon the land, the owner claiming it was not assessable. The assessor claimed the dam was assessable and taxable as an improvement upon the land, and July 7th wrote the company that he intended to list the…