Beaumont Investors v. Beaumont-Cherry Valley Water District

Opinion

McDANIEL, J.

On this appeal, we are asked to consider whether a facilities fee enacted by a water district constitutes a “special tax” within the meaning of article XIII A, section 4, of the California Constitution (Prop. 13), and thus must be approved by a two-thirds vote of the electors in the district.

Factual and Procedural Background

On September 4, 1980, the Beaumont-Cherry Valley Water District Board of Directors (District and Board) adopted resolution No. 80-5 imposing a “facilities fee” payable upon application for connection to its water system. About three months later,…