Key legal question
Whether the parcel received a special benefit from the road project justifying perimeter contributions.
Extracted holding
No special benefit arose because the parcel was already fully accessed from the valley side and a hillside connection would require economically unreasonable works that a reasonable owner would not undertake.
Extracted reasoning
For contribution purposes, it is not enough that a technical connection to the new road is somehow possible; the road must provide an economically reasonable access opportunity. Since the parcel was not dependent on the uphill access, the project did not increase its utility or value.