Bonander

The Town of Tiburón (the Town) formed a special assessment district for the purpose of placing overhead utility lines underground within the district. When original estimates of the project’s cost proved to be too low, the Town sought to impose a supplemental assessment to cover the increased costs. After the Town filed an action to validate the supplemental assessment, a group of affected property owners (appellants) filed a cross-complaint challenging the supplemental assessment on a variety of grounds. On appeal from a judgment in favor of the Town, appellants argue the trial court erred in denying their petition for writ of mandate seeking to invalidate the supplemental assessment.

After conducting an independent review of the record, we conclude the supplemental assessment fails to satisfy the proportionality requirement imposed by article XIH D of the California Constitution (article XIII D), which mandates that no assessment shall exceed the reasonable cost of the proportional special benefit conferred on a parcel. (Art. XIH D, § 4, subd. (a).) Accordingly, we reverse the judgment.

Factual and Procedural Background

Appellants own real property located within the…