Riverside County Community Facilities District No. 87-1 v. Bainbridge 17

*647 Opinion

Defendants Bainbridge 17, a California limited partnership (Bainbridge), and Dorothy Burghart (Burghart) (together appellants) appeal a summary judgment in favor of plaintiff Community Facilities District No. 87-1 of the County of Riverside (CFD) on CFD’s amended complaint to foreclose liens of special taxes on two properties owned by Bainbridge, and in which Burghart owned an interest.

Appellants contend the court committed reversible error by granting summary judgment in favor of CFD because CFD failed to prove an essential element of its tax lien foreclosure cause of action: the levying of special taxes against the subject properties. In support of this contention, appellants assert the execution of a memorandum of understanding among the parties, and the formation of CFD in this matter, resulted in the levying of a special assessment, rather than a special tax, on their properties because (1) CFD’s power to levy taxes on appellants’ properties and foreclose on the tax liens is limited and cannot constitutionally go beyond the benefits conferred upon those properties, and (2) CFD and the county did not construct certain public improvements as promised in the…