In Consolidated Fire Protection District of Los Angeles v. Howard Jarvis Taxpayers Association (1998) 63 Cal.App.4th 211, a fire district adopted an ordinance authorizing it to levy an annual assessment, and thereafter adopted a resolution to fix the amount of the assessment to be levied and collected in the fiscal year 1997-1998. (Id. at pp. 215-216.) The fire district filed a complaint to validate the levy and collection of the assessment, and the adoption of the resolution authorizing it. (Id. at p. 216.) Jarvis moved for judgment on the pleadings, arguing the ordinance was not adopted in accordance with Article XIII D. (Ibid.) The trial court granted the motion, and the fire district timely appealed. (Id. at p. 217.) Meanwhile, the voters approved a special tax for fire suppression services. (Ibid.) The fire district had been advised that a final decision on the validity of the assessment could take as long as a year, and thus, it would be prudent to seek an alternative revenue source. (Id. at p. 217, fn. 4.) "In resolving to provide for the special tax election, the Board also resolved that, in the event the special tax was approved, 'in any fiscal year, the amount of the special tax levied against any parcel shall be reduced by an amount equal to the amount of the benefit assessment, if any, levied against such parcel in such fiscal year pursuant to the ordinance.'" (Id. at p. 218.) In concluding "that the issue of the validity of the levy and collection of the fire assessment, and of the resolution authorizing such levy and collection, is not moot as a result of the voter's approval of the special property tax," the court explained that the district's "right to collect assessments pursuant to the ordinance remains relevant because such sums, if collectible, would be used in lieu of the special property tax. Furthermore, the special property tax was not a complete replacement for the assessments pursuant to the ordinance because the special tax and the assessment do not apply to the same parcels, given the public property exemptions provided by the ordinance." (Ibid.)