SHR St. Francis, LLC v. City and County of San Francisco

Filed 8/17/23 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION FIVE SHR ST. FRANCIS, LLC, et al., Plaintiffs and Appellants, A163847 v. CITY AND COUNTY OF SAN (City & County of San Francisco FRANCISCO, Super. Ct. No. CGC-20-582772) Defendant and Respondent. In 2015, there was a change in ownership of the Westin St. Francis, a luxury hotel located in defendant and respondent City and County of San Francisco (San Francisco or City), triggering a reassessment for property tax purposes. To assess the taxable value of the hotel, the San…