Parkmerced Co. v. City and Cty. of San Francisco

Opinion

ELKINGTON, J.

In the action of Parkmerced Company, a partnership, against the City and County of San Francisco (the City), for a refund of real property taxes paid under protest, the superior court entered judgment against the City for “the principal sum of $30,400.00, interest of $5,142.67, or a total sum of $35,542.67.” The City has appealed.

We find no merit in the appeal, and for the reasons we now state the judgment will be affirmed.

The appeal concerns the application to its factual context of the so-called “Proposition 13—Jarvis-Gann Amendment,” added to the state’s Constitution as…