Mission Housing Development Co. v. City & County of San Francisco

Opinion

JONES, J.

This is an action for refund of property taxes brought by appellants (hereafter Taxpayers), a number of corporations and limited partnerships that own low-income housing projects in the City of San Francisco, 1 against respondent the City and County of San Francisco (hereafter the City). In this appeal, Taxpayers challenge the trial court’s judgment upholding the San Francisco Assessment Appeals Board’s (hereafter AAB) decision denying a number of applications for reduction in assessment filed by Taxpayers for tax years 1982-1983 through 1987-1988.

Summary of Issues and…