(California Court of Appeal) - In a tax case involving the interpretation and application of Water Code section 51200 and articles XIII C and XIII D of the California structure,as approved by California voters in 1996 as Proposition 218, and the interplay between them, or brought by a school that owns property within defendant-district's boundaries,alleging section 51200 exempts plaintiff from paying assessments to defendant and Proposition 218 does not confer such authority, the trial court's judgment that the assessments levied by defendant were invalid under section 51200 but denial of recovery of assessment payments made during the pendency of the action and concluded plaintiff's action was not barred by the statute of limitations, or is reversed where the trial court erred in declining to apply the constitutional mandate of Proposition 218 to the statutory exemption from assessments if by section 51200.
Source: findlaw.com