Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter Day Saints v. Board of County Commissioners

SMITH, Judge.

The plaintiff corporation (church) brought this action against the county seeking reimbursement for the costs of constructing a sidewalk adjacent to certain lots in a Jefferson County subdivision upon which it had erected a new church building. The county was the holder and beneficiary of a letter of credit which had been posted by the subdivision developer to guarantee its obligation to construct sidewalks in the subdivision. In entering judgment for the county, the trial court rejected the church’s contention that it was a third-party beneficiary under the contract between the…