Southwest Power Pool, Inc., Appellant v. Kanis and Denny Roads Suburban Water Improvement District No. 349 Of…

Summary

The court held that the taxpayer’s commercial facility could not be assessed under the governing statute because it was connected to the waterworks system of an adjacent city. The court rejected the improvement district’s interpretation that the statute merely excluded consideration of the taxpayer’s alternative water source, reversed summary judgment, and remanded for entry of an order consistent with that construction. The opinion contains no separate writings.