CIM Urban REIT 211 Main Street (SF) v. City and County of S.F.

Filed 3/3/22 CERTIFIED FOR PARTIAL PUBLICATION* IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION FIVE CIM URBAN REIT 211 MAIN STREET (SF) LP, et al., Plaintiffs and Appellants, A161244 v. CITY AND COUNTY OF SAN FRANCISCO et al., (City & County of San Francisco Super. Ct. No. CGC18569640) Defendants and Respondents. Appellants CIM Urban REIT 211 Main Street (SF) L.P. and CIM Urban REIT Properties II, L.P., paid nearly $12 million in tax, penalties, and interest after respondents claimed that a 2014 merger triggered a transfer tax as to their San Francisco…