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SAN FRANCISCO v. ASSESSMENT APPEALS BD.

Nos. 96-16736, 96-16739.

122 F.3d 1274 (1997)

CITY AND COUNTY OF SAN FRANCISCO, Petitioner-Appellee, v. ASSESSMENT APPEALS BOARD FOR THE CITY AND COUNTY OF SAN FRANCISCO, No. 1, Respondent, and Federal Reserve Bank of San Francisco, Real-Party-in-interest-Appellant. CITY AND COUNTY OF SAN FRANCISCO, Petitioner-Appellee, v. ASSESSMENT APPEALS BOARD FOR THE CITY AND COUNTY OF SAN FRANCISCO, No. 1, Respondent, and Federal Reserve Bank of San Francisco, Real-Party-in-interest-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 10, 1997.

Attorney(s) appearing for the Case

Andrew A. August, Bayer, Everett, August & Belote, LLP, San Francisco, CA, for Appellant.

Claude F. Kolm, Deputy City Attorney, San Francisco, CA, for Petitioner-Appellee.

Before: SCHROEDER and THOMAS, Circuit Judges, and PREGERSON, U.S. District Judge.

PER CURIAM:

This case presents the question of whether a federal reserve bank may remove to federal court a local government's mandamus action concerning imposition of local property taxes against the bank. We conclude that a federal reserve bank has an unqualified right of removal and reverse the district court's order of remand.

I

Property belonging to the Federal Reserve Bank of San Francisco ("the Bank") was assessed by the San Francisco Assessor...

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