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...
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