California Domestic Water Co. v. County of Los Angeles

Action to recover taxes paid under protest.

The complaint alleges the ownership by plaintiff of certain water and water-bearing lands, with wells and pumping machinery thereon, together with rights of way, conduits, flumes and pipe-lines, by means of which said water is conveyed and distributed to its stockholders, and which conduits, flumes and pipe-lines were, on the first Monday of March, 1906, and long prior thereto had been, immovably affixed and attached to the soil upon said right of way. That prior to the first Monday in July, 1906, plaintiff furnished and returned to the assessor a full and true list of all the property owned by plaintiff in the county of Los Angeles on the first Monday in March, 1906; and the assessor assessed this property to plaintiff at a fixed valuation for each particular kind of property. It is further alleged that the conduits, flumes and pipelines were each of them listed and assessed as personal property, and not as improvements upon real estate. That the wells returned as owned by the plaintiff were assessed as personal property; that the same are situate upon and included within a tract of land returned by plaintiff for assessment, which…