Jurupa Ditch Co. v. County of San Bernardino

Plaintiff is the owner of an appropriative right to take water from the Santa Ana River, which right was assessed by the defendant Comity of San Bernardino for the year 1961-1962 as bearing a tax of $5,866.94. Plaintiff paid under written protest. It is conceded that this water right is taxable property and the sole question is situs for the purpose of taxation. Plaintiff contends the situs is in Riverside County, and defendant claims it is in San Bernardino County. The parties agree that situs for the purpose of taxing rights to take water from streams, either appropriative or prescriptive, is the place of diversion. The problem is to determine where diversion occurs under the peculiar facts of this casa

Water is presently pumped by Riverside Water Company (Riverside Water), pursuant to plaintiff’s water right and a contract between plaintiff and Riverside Water, from wells in the riverbed into a ditch, all within San Bernardino County. The water then flows in this ditch a short distance through San Bernardino County and into Riverside County. After another short distance it enters the head of plaintiff’s ditch and there plaintiff measures or checks prior measurements of the…