San Marcos Water District v. San Marcos Unified School District

Opinion

WIENER, Acting P. J.

We consider this case on remand from the Supreme Court following its decision at 42 Cal.3d 154 [228 Cal.Rptr. 47, 720 P.2d 935]. In that decision, the court held that a “capacity fee” assessed by the San Marcos Water District (Water District) against all users of it sewer system, including the San Marcos Unified School District (School District) constituted a special assessment from which governmental entities were impliedly exempt. We are now direct ed to consider whether the School District is entitled to a refund of the capacity fees it paid to the Water District…