Nature of Proceedings: Hearing on Remand Phase 1 of Trial ATTORNEYS For Petitioner and Plaintiff City of San Buenaventura: Gregory G. Diaz, Miles P. Hogan, City of San Buenaventura; Michael G. Colantuono, David J. Ruderman, Jon R. di Cristina, Colantuono, Highsmith & Whatley, PC For Respondent and Defendant United Water Conservation District: David D. Boyer, Brian M. Wheeler, Lana Milojevic, Atkinson, Adelson, Loya, Ruud & Romo Emails: DRuderman@chwlaw.us; mhoqan@cityofventura.ca.gov; qdiaz@cityofventura.net; DBover@aalrr.com; BWheeler@aalrr.com; MColantuono@chwlaw.us; LWyckoff@chwlaw.us; Lana.Miloievic@aalrr.com; RULINGS: 1. As discussed below, the Court concludes that the District has not met its constitutional burden of proof to show that its M&I charges as now enacted do not constitute a tax to the extent that its M&I charges exceed the cost of the District’s services with costs fairly or reasonably allocated to M&I users and without application of Water Code se