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<br />determining the right of owners to sign petitions as <br /> <br /> <br />irrigated or non-irrigated landowners, the assessors' records <br /> <br /> <br />shall be prima-facie evidence that land assessed as "irrigated <br /> <br /> <br />land" is, in fact, irrigated land and that land classified <br /> <br /> <br />and assessed under a category other than "irrigated land" <br /> <br /> <br />is "non-irrigated land." This prima-facie evidence may be <br />rebutted, and this Court concluded as a matter of law that <br />the application of water to land in the regular practice of <br />irrigation for the purpose of growing plant life thereon as <br />an integral part of the operation of a commercial agricultural <br />or commercial horticultural enterprise shall be evidence the <br />land is "irrigated land" without regard to the assessors' <br />classification. This Court, in the order of March 17, 1964, <br />further concluded as a matter of law that the application of <br /> <br />water to real property for the purpose of growing a lawn, <br /> <br />shrubs, trees or family garden for the use and enjoyment of <br /> <br /> <br />the owners or occupants shall not of itself be sufficient <br /> <br /> <br />to overcome the presumption of a proper classification by <br /> <br /> <br />the assessor that the land is other than "irrigate'd land.'. <br /> <br /> <br />13. This Court determined as a matter of law that <br /> <br /> <br />owners of land in co-tenancy are individually "owners." <br /> <br /> <br />14. This Court determines as a matter of law that a <br /> <br /> <br />vendor of land being sold under contract shall be considered <br /> <br /> <br />as an owner and a vendee of such land shall not be considered <br /> <br />as an owner. <br /> <br />15. This Court determines as a matter of law that a <br /> <br /> <br />partnership which owns land is one owner. <br /> <br /> <br />16. This Court determines as a matter of law that if <br /> <br /> <br />the agent or other person signing in a representative <br /> <br /> <br />capacity alleged his authority or position, the burden was <br /> <br />-6- <br />