SACRAMENTO — A tax disguised as an assessment — even one that would pay for a much-needed service — can’t be levied without the approval of two-thirds of voters, the Third District Court of Appeal held today.

A three-justice panel invalidated assessments paid by Calaveras County property owners in the West Point Fire Protection District, concluding that the annual charges of up to $87.58 really amount to a special tax, not an assessment.

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