Assessment Financing

The California Supreme Court decided its first substantive case under the assessment provisions of Proposition 218, “The Taxpayers Right to Vote Act.”  It struck down an open-space assessment on the ground it did not demonstrate special benefit to the assessed property either as required by Proposition 218 or Proposition 13 and because the amounts assessed were not proportional to the special benefits conferred.  The unanimous decision sets out a new, more demanding standard of judicial review of local government assessment decisions and has significant implications for assessment financing in California. Supreme Court: S136468. 14 July 2008