In a decision that could complicate Gov. Gavin Newsom’s push to build a giant water tunnel and remake California’s water system, a state appeals court has rejected the state’s plan for financing the project. The 3rd District Court of Appeal ruled against the state Department of Water Resources’ plan to issue billions of dollars in bonds to build the 45-mile tunnel beneath the Sacramento-San Joaquin River Delta. … If the appeals court decision stands and the ongoing case doesn’t bring a different conclusion, it might lead the Newsom administration to revise its plan for financing the project. Officials could also petition for the California Supreme Court to hear the case.