In Trend Homes, Inc. v. Central Unified School Dist. (1990) 220 Cal. App. 3d 102 [269 Cal. Rptr. 349], the court held that the 120-day statute of limitations set forth in former section 54995 applied to a residential developer's action seeking a refund of fees paid pursuant to an agreement between a school district and a city, where the fees were levied incident to a building permit, in lieu of fees that otherwise would have been due under resolutions previously adopted by the local authorities. The court explained its decision as follows: "although the resolutions did not levy the fees directly, the resolutions were the source of the agreement which did. It is the validity of these resolutions that the complaint attacks. As noted by the trial court, it would be honoring form over substance to hold that section 54995 does not apply in this situation. The method of levying the fee . . . cannot logically affect the policy of providing prompt notice to financially constrained local agencies of challenges to their ability to collect fees and spend the revenues thereby generated. Therefore, section 54995 applies to appellants' causes of action." (220 Cal. App. 3d at p. 110.)