State v. Watts
Arizona Supreme Court
CROSS-APPEALS from a judgment of the Superior Court of the County of Santa Cruz. Samuel L. Pattee, Judge.
1Opinion of the CourtBaker, J.
This action was commenced in the lower court to enforce the tax lien of the state for delinquent taxes for the years 1913, 1914, 1915 and 1916, upon a tract of land situated in Santa Cruz county, known as “Baca Float No. 3.” The trial court delivered a memorandum opinion, wherein it *95held that the lands in no event were taxable for the years 1913 and 1914, because a survey thereof had not been filed with the Commissioner of the General Land Office until a time after the making of the taxes for each of those years, in consequence of which the lands did not become segregated from the public…
2Cases cited11 opinions
- Priest v. Trustees of Town of Las VegasSupreme Court of the United States · 1914
- Lane v. WattsSupreme Court of the United States · 1914
- Shaw v. KelloggSupreme Court of the United States · 1898
- Maese v. HermanSupreme Court of the United States · 1902
- Wise v. WattsCourt of Appeals for the Ninth Circuit · 1917
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3Cited by3 opinions
- Airport Properties v. Maricopa CountyCourt of Appeals of Arizona · 1999
- Maricopa County v. Fox Riverside Theatre Corp.Arizona Supreme Court · 1941
- Neal v. RuizCourt of Appeals of Arizona · 2020