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  5. 191 Cal.App.3d 1142 (1987)
 

PRUDENTIAL INS. v. CITY & CTY. OF SAN FRANCISCO

Docket No. A030845.

191 Cal.App.3d 1142 (1987)

236 Cal. Rptr. 869

PRUDENTIAL INSURANCE COMPANY OF AMERICA, Plaintiff and Respondent v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Appellant.

Court of Appeals of California, First District, Division Three.

May 12, 1987.

Attorney(s) appearing for the Case

COUNSEL

Louise Renne, City Attorney, John J. Doherty and Robin Reitzes Manion, Deputy City Attorneys, for Defendant and Appellant.

Morrison & Foerster, Thomas H. Steele and Michael S. Powlen for Plaintiff and Respondent.

OPINION

WHITE, P.J.

This case involves a dispute between respondent Prudential Insurance Company of America (Prudential) and appellant City and County of San Francisco, as represented by its assessor's office (the Assessor), over the amount of real property taxes owed on a hotel purchased by Prudential. The central issue is whether a debt at a below-market interest rate which a buyer...

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