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SILICON VAL. TAXPAYERS v. OPEN SPACE AUTH.

No. H026759.

30 Cal.Rptr.3d 853 (2005)

SILICON VALLEY TAXPAYERS ASSN., INC., et al., Plaintiffs and Appellants, v. SANTA CLARA COUNTY OPEN SPACE AUTHORITY, Defendant and Respondent.

Court of Appeals of California, Sixth District.

Rehearing Denied August 4, 2005.

Review Granted October 12, 2005.

Attorney(s) appearing for the Case

Law Offices of Tony J. Tanke, Tony J. Tanke, Law Offices of Gary Simms, Gary L. Simms, San Mateo, Howard Jarvis Taxpayers Association, Timothy Arthur Bittle, Sacramento, Attorneys for Plaintiffs/Appellants Silicon Valley Taxpayers Assn., Inc.

Nielsen, Merksamer, Parrinello, Mueller & Naylor, James R. Parrinello, John E. Mueller, Christopher E. Skinnell, Mill Valley, Attorneys for Defendant/Respondent Santa Clara County Open Space Authority.

Heller Ehrman White & McAuliffe, Vanessa OttilieWells, Ingrid S. Leverett, David A. Thomas, San Francisco, Attorneys for Amicus Curiae The Trust for Public Land.

Office of the County Counsel, Steven M. Woodside, Sue Andra Gallagher, Deputy County Counsel, Attorney for Amicus Curiae for respondent Cal. State Assoc. of Counties et al.

Hopkins & Carley, Jay M. Ross, San Jose, Attorney for Amicus Curiae for respondent San Jose Silicon Valley Chamber of Commerce.

Pacific Legal Foundation, James Sherman Burling, Sacramento, Attorneys for Amicus Curiae for appellant Pacific Legal Foundation.

PREMO, Acting P.J.

A. INTRODUCTION

Two taxpayer organizations and several individual taxpayers appeal from a judgment of the trial court validating an assessment levied by the Santa Clara County Open-Space Authority (OSA) in 2001. Plaintiffs claim that the assessment, which is intended to fund the acquisition and maintenance of open space land, runs afoul of Proposition 218, the Right to Vote on Taxes Act...

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