City of Colorado Springs v. Board of Com'rs of Fremont County

• Decision Date: 05 February 1906
• Citation: 36 Colo. 231,84 P. 1113
• Parties: CITY OF COLORADO SPRINGS v. BOARD OF COM'RS OF FREMONT COUNTY.
• Court: Colorado Supreme Court

84 P. 1113

36 Colo. 231

CITY OF COLORADO SPRINGS v. BOARD OF COM'RS OF FREMONT COUNTY.

Supreme Court of Colorado

February 5, 1906

Appeal from District Court, El Paso County; M. S. Bailey, Judge.

Action by the board of commissioners of the county of Fremont against the city of Colorado Springs to have taxes levied on certain property of defendant. From a judgment in favor of plaintiff, defendant appeals. Reversed.

J. W. Sheofor and William C. Robinson, for appellant.

J. H Maupin and Waldo & Dameron, for appellee.

GUNTER J.

Appellant the city of Colorado Springs, purchased certain lands and an irrigating ditch and water rights used therewith. The purpose of the purchase of the lands was to procure the water rights and thereby to increase the supply of water for domestic purposes of appellant city. The system of waterworks furnishing this supply of water, thus to be supplemented, was owned by appellant. After the purchase of the lands the water rights were disconnected therefrom, and the point of diversion changed. After such severance the lands were leased by appellant to neighboring ranchmen. They were not thereafter used for municipal purposes. These lands are in the county of Fremont. The city of Colorado Springs is in the county of El Paso. The lands were assessed for taxation, and taxes levied thereon, by the authorities of Fremont county. The present action was brought to have certain taxes levied under said proceedings declared void, and to enjoin the county authorities from subjecting the land to taxation. The facts appear from the pleadings and an agreed statement. The defendant board, appellee, had judgment below dismissing the action. Therefrom is this appeal.

It is conceded that the question decisive of this review is: Were the lands so held and so used subject to taxation? This question is determined by section 4, art. 10, of our Constitution, which reads: 'The property real and personal, of the state, counties, cities, towns and other municipal corporations, and public libraries, shall be exempt from taxation.' Mills' Ann. St. vol. 1, § 439. In harmony with this constitutional provision the Legislature enacted: 'The following class of property shall be exempt from taxation, to wit: * * * Third. The property, real and personal, of the state, counties, cities, towns and other municipal corporations, and public libraries.' Mills' Ann. St. vol. 2, § 3766. If the exemption from taxation provided by the Constitution is effective--that is, if the section quoted therefrom means what it expressly says--it is the end of this matter. No question is made as to the right of the city to purchase and hold these lands. Further express authority is given by the Legislature for such purchase and holding. 'Incorporated towns and cities shall have power to purchase water and water rights for the purpose of supplying such towns and cities, and the inhabitants thereof, with water, in all cases where...