California Building Industry Ass'n. v. Governing Board of Newhall School District

California Building Industry Association and the Building Industry Association of Southern California, Inc. (Building Industry) appeal from a judgment denying their petition for a writ of mandate against the Governing Board of the Newhall School District of Los Angeles County (Newhall), the Board of Trustees of the Saugus Union School District of Los Angeles County (Saugus), the Board of Trustees of the Castaic Union School District of Los Angeles County (Castaic), the Board of Trustees of the William S. Hart Union High School District of Los Angeles County (Hart), and the Board of Trustees of the Sulpher Springs Union School District of Los Angeles County (Sulpher Springs). (Hereinafter, the respondents are referred to collectively as school districts).

By this appeal we are asked to determine (1) whether certain exactions imposed by the school districts on developers of new residential housing within the respective districts are valid as special taxes under section 4 of article XIII A of the California Constitution or, if not, (2) whether such exactions can otherwise be sustained as development fees.

We conclude the exactions are invalid and cannot stand either as…