Turlock Irrigation District v. County of Tuolumne

PAULSEN, J. pro tem.*

The appeals herein are taken from two judgments which denied recovery of real property taxes paid under protest to the county by the irrigation district.

The corporate boundaries of appellant district, until December 13, 1948, were the counties of Merced and Stanislaus. For the purpose of carrying on its activities in those counties, the district acquired property in respondent county, and it is admitted that the property so acquired was on the tax rolls and was being taxed by the county at the time. In 1924 appellant constructed the Don Pedro Dam in said county, and ever…