Burke v. City & County of San Francisco

This action for declaratory relief was

dismissed after the sustaining of demurrer to the complaint without leave to amend. Plaintiffs appeal.

Plaintiffs own real property in the Diamond Heights section of San Francisco. Believing the improvements on their lands to be assessed at too high a figure for the 1965-1966 tax year, they applied to the supervisors, sitting as a board of equalization, for reduction. The assessment was reduced by 15 percent. Plaintiffs paid, under protest, the tax due upon this reduced assessment. They then brought this action for declaratory relief, and also commenced a…