[DOWNLOAD] "Toole County Irr. Dist. v. State Et Al." by Supreme Court of Montana ~ Book PDF Kindle ePub Free
eBook details
- Title: Toole County Irr. Dist. v. State Et Al.
- Author : Supreme Court of Montana
- Release Date : January 17, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
Irrigation Districts ? Permanent Public School Funds ? Loans of Fund Moneys Made by State to Owners of Farm Lands Within District ? Acquisition of Land on Mortgage Foreclosure ? State Liable for Assessments ? Constitutional Law. Irrigation Districts ? State-owned Lands Subject to District Assessments. 1. State-owned lands within an irrigation district are subject to assessments levied by the district for district purposes. Same ? Assessments not "Taxes" ? Constitution. 2. Assessments for irrigation district purposes ? in their nature akin to special assessments for local improvements ? are not "taxes" within the meaning of section 2, Article XII, Constitution, declaring that state property shall be exempt from taxation. Same ? What Insufficient to Render Liens of Assessments on State-owned Lands Invalid. 3. Contention that since state-owned lands within an irrigation district cannot be sold to satisfy liens of assessments thereon the assessments should be declared invalid, held without merit because the validity of the assessments does not depend upon the means by which payment is to be enforced, and for the further reason that it may be assumed that the state will provide means for the liquidation of such assessments imposed by virtue of laws enacted by the legislature. Same ? District Bonds ? Statutory Provision That Bonds Constitute Liens on Land a Part of Bondholders Contract With District. 4. The provision of section 7229, Revised Codes of 1921, in force at the time refunding bonds were issued by an irrigation district organized in 1919 that any bonds issued by the district and any assessment made for payment of the principal and interest thereon should be a lien upon the lands in the district against which levied, became a part of the bondholders contract with the district, the same as though it had been incorporated in the bonds. Constitutional Law ? Inviolability of Public School Fund ? Investment of Fund Lawful. 5. The constitutional provision (sec. 3, Art. XI) that the public school fund shall forever remain inviolate and guaranteed against loss or diversion, does not mean that the state may not invest it under such regulations as may be prescribed by law. Irrigation Districts ? Assessments Against Lands Acquired by State Under Mortgages for Loans Made from Public School Fund ? Assessments Held Valid. 6. In an action to have certain assessments made by an irrigation district (organized in 1919) against lands acquired by the state under - Page 421 mortgage loans made from public school funds under authority of the Farm Loan Act (Laws 1915, p. 485), and included within the district while in private ownership, declared valid liens thereon, it appeared that the district levied special assessments against the lands for the purpose of raising a sinking fund with which to pay bonds issued by the district, that the state refused to pay them, contending, inter alia that lands owned by it were exempt from such assessments, and that, if not, their payment would transgress the constitutional inviolability of the school fund. Held, in view of the above rules and of legislative action taken in recognition of the constitutional obligation of the state to protect the school fund from loss, that the contention may not be sustained, and that the judgment declaring the assessments valid was correct, irrespective of the fact that the states mortgage liens were prior in point of time to the issuance of the district bonds.