Fair Oaks Cemetery Dist. v. County of Sacramento
Although not characterized as such, this is an in rem reverse validation action by plaintiffs Fair Oaks and Sylvan Cemetery Districts (Fair Oaks and Sylvan, respectively) challenging the validity of the 1981 annexations of additional territory to the districts. The plaintiffs seek a share of the property tax revenue received by the defendant County of Sacramento (County) from the annexed territories, which they claim should have been apportioned to them for services rendered to residents in the territories from 1981 to date.
The action comes 30 years too late. The applicable statute of limitations for the filing of the validation actions was 60 days from the date of execution of the certificates of completion of the annexations. (Gov. Code, § 56103, Code Civ. Proc., § 863.) That occurred on March 18, 1981, when the Local Agency Formation Commission (LAFCO) recorded certificates of completion of the annexations for the two cemetery districts.
The trial court sustained the defendants’ demurrers without leave to amend. The trial court agreed with defendants that the complaint was barred by the statute of limitations and the plaintiffs appeal. Plaintiffs’ primary argument on appeal is that the time for bringing a validation or reverse validation action never commenced because the annexation of territory was invalid. They claim that the validation actions were invalid because of the failure of the parties to enter into tax-sharing agreements.[1] We disagree.
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