Northgate Partnership v. City of Sacramento

Opinion

CARR, J.

Appellants appeal from the judgments entered upon the granting by the trial court of respondents’ motions for summary judgment. Appellants sought a declaration that a real estate transfer tax imposed by respondent City of Sacramento was invalid, and requested a refund of taxes paid under protest. Appellants are the record owners of real property in the City of Sacramento (City). They had paid a total of $23,858.68 in real estate transfer taxes to City as of July 28, 1980.

The sole issue on appeal is whether the ordinance was a validly enacted emergency measure in force prior to…