Fielder v. City of Los Angeles

Opinion

SPENCER, P. J.

Introduction

Plaintiffs Raymond Fielder and others appeal from a summary judgment entered in favor of defendant City of Los Angeles.

Factual Background

On May 31, 1991, defendant’s city council enacted ordinance No. 166976. The ordinance imposes upon each deed or instrument in writing that transfers or conveys real property to a purchaser a tax of $2.25 for each $500 or fractional part thereof of the value of the property, as determined from the purchase price. The individual plaintiffs were assessed and required to pay this tax upon selling their residences. 1 in initiating…