Ruling by
Stuart R. PollakLower Court
San Francisco County Superior CourtLower Court Judge
Kathleen A. KellyTrial court properly concluded that defendant's transfer tax did not violate Equal Protection Clause.
Court
California Courts of Appeal 1DCA/4Cite as
2021 DJDAR 2209Published
Mar. 10, 2021Filing Date
Mar. 8, 2021Opinion Type
ModificationDisposition Type
AffirmedASHFORD HOSPITALITY et al.,
Plaintiffs and Appellants,
v.
CITY AND COUNTY OF SAN FRANCISCO,
Defendant and Respondent.
No. A159181
(City & County of San Francisco Super. Ct. No. CGC-15-549018)
California Courts of Appeal
First Appellate District
Division Four
Filed March 8, 2021
ORDER MODIFYING OPINION AND DENYING REHEARING;
NO CHANGE IN JUDGMENT
THE COURT:
It is ordered that the opinion filed herein on March 1, 2021, be modified as follows:
On page 2, lines 3 and 4, delete the sentence "The transfer tax is an excise tax on the privilege of recording a document when ownership of real property is transferred" and insert the following sentence in its place:
The transfer tax is an excise tax on the conveyance of real property.
There is no change in the judgment.
Respondent's petition for rehearing is denied.
POLLAK, P.J.
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