California Government Code Section 66022
Section 66022, subdivision (a) states that a 120-day statute of limitation applies to "any judicial action or proceeding to attack, review, set aside, void, or annul an ordinance, resolution, or motion adopting a new fee or service charge, or modifying or amending an existing fee or service charge, adopted by a local agency . .."
The potentially broad applicability of section 66022, subdivision (a) is limited by section 66022, subdivision (c), which states, "This section shall apply only to fees, capacity charges, and service charges described in and subject to Sections 66013 and 66014."
Section 66014 sets forth rules that apply when a local agency charges zoning and permit fees.
We thus turn to section 66013, subdivision (a), which sets forth rules that apply when a "local agency imposes fees for water connections or sewer connections, or imposes capacity charges . . . ." the term "capacity charge" as used in section 66013, subdivision (a) is defined in section 66013, subdivision (b)(3) to mean "charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged."