Flying Dutchman Park, Inc. v. City & County of San Francisco

Opinion

RUVOLO, J.

I

Introduction

The taxpayer, Flying Dutchman Park, Inc. (Flying Dutchman), brought an action for injunctive, mandatory, and declaratory relief against the City and County of San Francisco (San Francisco) and local tax officials challenging the imposition of a parking tax on constitutional as well as other grounds. The trial court dismissed Flying Dutchman’s lawsuit after sustaining a demurrer without leave to amend, because Flying Dutchman failed to pay the disputed tax before filing its action. We affirm, holding that Flying Dutchman’s challenge to San Francisco’s tax is…