City of San Diego v. Linda Vista Irrigation District

Citations

• 108 Cal. 189
• 41 P. 291
• 1895 Cal. LEXIS 842

Syllabus

<p>Constitutional Law—Municipal Corporations—Exemption from Taxation—Pueblo Lands—Assessment by Irrigation District.—An assessment by an irrigation district upon the pueblo lands of a city situated within the district, which are unoccupied and uncultivated lands, susceptible of cultivation by irrigation, and which would be benefited thereby, is not a tax within the meaning of section I of article 13 of the constitution, exempting property of municipal corporations from taxation, and such pueblo lands may he sold by the irrigation district, for unpaid assessments thereon.</p> <p>Id.—Extent of Exemption from Taxation.—The exemption of municipal property from taxation relates to general county and state taxes, and has no reference to assessments for improvements made under special laws of a local character.</p> <p>Id.—Implied Exemption.—There can be no implied exemption of municipal property from taxation or assessment which is not held or used for municipal purposes, or devoted to a specific public use.</p> <p>Id.—Power of Legislature over Pueblo Lands.—The legislature may empower a city to sell its pueblo lands, and may make it liable for an assessment for its proportion of expense incurred to secure a local benefit.</p>