Silicon Valley Taxpayers' Ass'n v. Santa Clara County Open Space Authority

Opinion

CHIN, J.

In 1996, Proposition 2181 limited local government’s ability to impose real property assessments in two significant ways. An assessment can be imposed only for a “special benefit” conferred on real property (art. XIIID, § 2, subd. (b)), and the assessment on any parcel must be in proportion to the special benefit conferred on the particular parcel (art. XIII D, § 4, subd. (a)).

In 2001, the Santa Clara County Open Space Authority (OSA) imposed a countywide assessment to fund a program to acquire, improve, and maintain unspecified open space lands in the county. Plaintiffs sued,…