In an appeal from a judgment of the trial court finding that defendant had adopted a new water rate structure consistent with the constitutional requirements of Proposition 218, judgment is reversed where defendant failed to satisfy its burden to establish that its new water rate structure complies with the mandates of Prop. 218, including the proportionality requirement that no fee or charge imposed upon any person or parcel as an incident of property ownership shall exceed the proportional cost of the service attributable to the parcel.