Casper-Alcova Irrigation Dist. v. Irving, CASPER-ALCOVA
| Decision Date | 14 September 1978 |
| Docket Number | CASPER-ALCOVA,4931,Nos. 4901,s. 4901 |
| Citation | 584 P.2d 1064 |
| Parties | IRRIGATION DISTRICT, Appellant (Proponent below), v. Harry IRVING and Vista West Homeowners Association, Appellees (Protestants below). |
| Court | Wyoming Supreme Court |
George M. Porter, Wehrli & Williams, Casper, for appellant.
Harry E. Leimback, Casper, for appellee, Harry Irving.
Elmer C. Winters, Casper, for appellee Vista West Homeowners Assn.
Before GUTHRIE, C. J., and McCLINTOCK, RAPER, THOMAS and ROSE, JJ.
The Casper-Alcova Irrigation District contains 22,994 acres of irrigable land, owned by 290 separate owners, whose individual holdings vary from a fraction of one acre to as many as 1800 irrigable acres. For the year 1978, the commissioners of the district attempted to levy a minimum assessment against each owner, regardless of the size of his holding, in the amount of $50.00. Protests were filed against the assessment and following a hearing in the district court of Natrona County this assessment was held illegal. Later, and after the county treasurer had attempted to collect this amount of $50.00 along with other assessments and taxes due from the individual landowners, a supplemental order was entered ordering her not to collect the $50.00 assessment. Separate appeals have been taken from the two orders, but the two matters have been consolidated for disposition by this court.
The issue before us involves the relation of two clauses of § 41-7-403, W.S.1977, the first of which states that assessments for current expenses of the district shall be based on irrigable acreage and shall be uniform, while the second clause, a proviso, permits the commissioners in their discretion to provide a minimum annual assessment for current expenses. We consider that the proviso controls the issue here presented and reverse both rulings of the district court.
The district is one formed under applicable Wyoming law for the purpose of furnishing to lands owned by its members water obtained under a contract with the United States government. This water is diverted from Alcova Reservoir in Natrona County, and by means of various ditches, canals and laterals conveyed to lands lying within the district. While originally the district was composed of farms and ranches, suburban development in the area has brought about the division of a part of the lands into smaller tracts, the owners of some of which handle their water rights individually while others have formed an organization known as the Vista West Home Owners Association, representing some 115.2 irrigable acres of land within the district.
Numerous landowners appeared at the hearing before the district judge. No witnesses were sworn nor testimony or other evidence introduced at this or subsequent hearings, but as the transcript of these proceedings shows, after a series of questions by the court to all appearing parties, and their responses, it developed that the sole issue raised was whether the district had the authority as indicated in the budget report and the notice of hearing, to impose a minimum assessment for current expense, or operation and maintenance, "in the amount of $50.00 for each lot, tract and easement of land, which may be separately owned or occupied." Based on their interpretation of the first order which was entered by the court, the district commissioners prepared an assessment roll which included a minimum annual assessment of $54.50 against the first acre or fraction thereof within each separately owned lot, tract or easement of land within the district. This was unsatisfactory to the protestants and they eventually secured entry of an order, in effect disallowing the $50 minimum charge assessed against each owner. Appeal from this order is docketed as case No. 4901.
In the meanwhile the assessment roll, including the $50 charge, had been prepared by the district commissioners and through proper channels forwarded to the county treasurer for collection. Through the county attorney she sought instructions as to what should be done about collecting this and on January 17, 1978 the court entered its further order directing her not to collect the $50 charge. A second notice of appeal was timely filed and this appeal has been docketed herein as No. 4931.
The district assessments are levied and collected pursuant to authority of § 41-7-402, W.S.1977, which directs the district commissioners to prepare and submit to the district court a report showing among other things an itemized estimate of the amount necessary to meet yearly current expenses of the district. The matter is examined by the district judge and an order entered determining the amount of assessments to be levied. Its adjudication is entered in the records of the court and a certified copy thereof becomes the basis of a levy and assessment by the district and board of county commissioners. This assessment is then included in the general tax roll by the county assessor and that document is delivered to the county treasurer who then collects both general taxes and these assessments. This tax roll shows among other things the amount assessed against lot, tract, or easement within the district. The portion of § 41-7-403, W.S.1977 with which we are here concerned reads in pertinent part:
(All emphasis added)
While counsel for the appellees argue that the imposition of a minimum is contrary to the statutory mandate that current expenses be apportioned on the basis of irrigable acreage, they either ignore the effect of the proviso or seek to apply it in a meaningless way. Although it...
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