Award Homes, Inc. v. County of San Benito

Filed 11/1/21; Certified for Publication 12/1/21 (order attached)

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SIXTH APPELLATE DISTRICT

AWARD HOMES, INC., H044894

(San Benito County Plaintiff and Appellant, Super. Ct. No. CU1500099)

v.

COUNTY OF SAN BENITO et al.,

Defendants and Respondents.

Tax sharing agreements between the County of San Benito and the City of Hollister require the city to pay the county a fixed fee (referred to as the “Additional Amount”) for each residential unit constructed on land that is annexed into the city from the county. Plaintiff is a real estate developer who entered into development agreements with the city to build residential units on land subject to the city-county tax sharing agreements. Plaintiff agreed in those documents to satisfy certain obligations from the tax sharing agreements, but sued the city and the county seeking a declaration that payment of the Additional Amount is not among plaintiff’s obligations. After two court trials, judgment was ultimately entered against plaintiff. For the reasons stated here, we will affirm the judgment,…