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FISHER v. COUNTY OF ALAMEDA

Docket No. A059535.

20 Cal.App.4th 120 (1993)

24 Cal. Rptr.2d 384

R. FREDERIC FISHER et al., Plaintiffs and Appellants, v. COUNTY OF ALAMEDA et al., Defendants and Respondents.

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

November 18, 1993.

Attorney(s) appearing for the Case

COUNSEL

Lillick & Charles and Lawrence N. Minch for Plaintiffs and Appellants.

Manuela Albuquerque, City Attorney, Thomas B. Brown, Deputy City Attorney, Kelvin H. Booty, Jr., County Counsel, and Gladys M. Houston, Deputy County Counsel, for Defendants and Respondents.

James K. Hahn, City Attorney (Los Angeles), Richard A. Dawson, Assistant City Attorney, and Michael L. Klekner, Deputy City Attorney, as Amici Curiae on behalf of Defendants and Respondents.

OPINION

NEWSOM, Acting P.J.

In this appeal, we consider a challenge to a municipal real estate transfer tax. R. Frederic Fisher and Susan K. Fisher (hereafter Fishers), brought a suit for declaratory relief and tax refund against the City of Berkeley and the County of Alameda (hereafter respondents), alleging that the city's real estate transfer tax violated section 4 of Proposition 13 (now art. XIII A, § 4, of the Cal. Const...

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