Bliler

Plaintiff Wesley Bliler and others filed a complaint in the Superior Court of San Diego County challenging the validity of an assessment ordered by the San Diego City Council in its Resolution No. 211118 of July 18, 1974. Their complaint requested the cancellation of the assessment and the assessment district formed for San Diego Park District No. 12F-Tecolote Canyon.

The assessment and the district attacked were the result of a series of resolutions adopted by the San Diego City Council declaring the intention of the city to form the district and levy the assessment and describing the mode and manner in which it would be accomplished. These resolutions stated the proceedings relating to the formation of the district and the levying of the assessment would be pursuant to Division 8 of the San Diego Park District Procedural Ordinance of 1969, which incorporated by reference the provisions of the Municipal Improvement Act of 1913 (Sts. & Hy. Code, § 10000 et seq.).

Judgment was entered in favor of the city on July 15, 1975, and notice of entry of judgment was mailed by the clerk two days later. Plaintiffs filed their notice of appeal on August 22, 1975, 37 days after the…