CALIFORNIA RANCH HOMES DEVELOPMENT CO. OF HEMET v. San Jacinto Unified Sch. Dist.

The San Jacinto Unified School District (School District) appeals from the judgment entered in favor of California Ranch Homes Development Company of Hemet (CRH) on CRH’s petition for writ of mandate. The judgment required the School District to refund to CRH school impact fees totaling $73,143.20 plus interest. On appeal, the School District contends the court erred in determining that the School District had improperly collected school impact fees at the residential rate instead of at the lower rate applicable to senior citizen housing. The School District also contends that CRH’s action was barred under the applicable statute of limitations.

Factual and Procedural Background

CRH is the owner and developer of a 47-unit residential project situated within the School District’s jurisdictional boundaries. Under recorded tract restrictions, occupancy of the project was limited to individuals 55 years of age and older. Under Government Code sections 53080 et seq. and 65995 et seq., the School District is authorized to levy school impact fees on new residential construction ($1.56 per square foot of construction at the time CRH paid its fees). Under section 65995.1,…