Rock Creek Water District v. County of Calaveras

These actions were brought by Rock Creek Water District, hereinafter called “district,” to recover taxes paid to the county of Calaveras, hereinafter called “county.” The district is organized under the California Water District Act. All of the lands originally within its boundaries are located in Stanislaus County. In 1942 the district purchased a reservoir site, franchises, water rights and easements for the purpose of affording a water supply to the lands within its boundaries. The purchased property was all located in thé county of Calaveras and was being taxed by the county at the time…