Modification: 731 Market Street Owner, LLC v. City and County of San Francisco

731 Market Street

Owner, LLC,

Plaintiff and Respondent,

v.

City and County of San Francisco,

Defendant and Appellant.

No. A154369

(City & County of San Francisco

Super. Ct. No. CGC-16-554661)

California Courts of Appeal

First Appellate District

Division Three

Filed July 10, 2020

ORDER MODIFYING OPINION

AND DENYING REHEARING;

NO CHANGE IN JUDGMENT

Trial Judge: Richard B. Ulmer, Jr., J.

Counsel: Dennis J. Herrera, City Attorney, Scott M. Reiber, Chief Tax Attorney, Thomas S. Lakritz and Moe Jamil, Deputy City Attorneys, for Defendant and Appellant.

Farella Braun + Martel and James W. Morando for Plaintiff and Respondent.

THE COURT:

It is ordered that the opinion filed herein on June 18, 2020, be modified as follows: On page 4, the first sentence and citation of part I of the discussion section---"The ordinance authorizes San Francisco to impose a documentary transfer tax, which is ' "the fee paid in connection with the recordation of deeds or other documents evidencing transfers of ownership of real property." ' (Brown v. County of Los Angeles (1999) 72 Cal.App.4th 665, 668.)"---are deleted and replaced with: "The ordinance authorizes San Francisco to impose a documentary transfer tax on the conveyance of real property."

There is no change in the judgment.

Appellant's petition for rehearing is denied.

Dated: July 10, 2020 SIGGINS, P.J. , P. J.