Gilbert v. City of Sacramento

In this case, we hold that subdivision (c) of section 10404 of the Streets and Highways Code precludes the claim of a property owner that his property was assessed too much because a city gave him tardy notice of the confirmation of an assessment under the Municipal Improvement Act of 1913. (Sts. & Hy. Code, § 10000 et seq.; all further statutory references are to this code unless otherwise noted.)

Plaintiff appeals from a judgment of dismissal entered after defendants’ demurrer to the second amended complaint was sustained without leave to amend. Plaintiff contends it has stated a cause of action for declaratory relief. We disagree and shall affirm the judgment.

Facts and Procedural Background

The facts alleged in the second amended complaint, which we accept as true (Committee on Children's Television, Inc., v. General Foods Corp. (1983) 35 Cal.3d 197, 213 [ 197 Cal.Rptr. 783 , 673 P.2d 660 ]) are as follows:

The matter was continued by the city council from time to time until March 12, 1985. On that date the city council passed and adopted various resolutions which created the Morrison Creek Assessment District. On the same day, the city issued a notice to pay…