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CHASE MANHATTAN BANK, N.A. v. SAN FRANCISCO

No. 95-16474.

121 F.3d 557 (1997)

CHASE MANHATTAN BANK, N.A., as Trustee of the IBM Retirement Plan Trust Fund, Plaintiff-Appellant, v. CITY & COUNTY OF SAN FRANCISCO; San Francisco Board of Supervisors; Assessment Appeals Board for the City and County of San Francisco; Doris Ward, Tax Assessor for the City and County of San Francisco; Thad Brown, Tax Assessor; Bruce Jamison, County Recorder, Greg Diaz, Acting County Recorder for the City and County of San Francisco, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided August 18, 1997.

Attorney(s) appearing for the Case

Robert W. Fischer, Jr., Dewey Ballantine, Los Angeles, CA, for plaintiff-appellant.

Claude F. Kolm, Deputy City Attorney, Louise H. Renne, City Attorney, Dennis Aftergut, Chief Asst. City Attorney, Owen Clements, Deputy City Attorney, Sally B. McGough, Deputy City Attorney, San Francisco, CA, for defendants-appellees.

Wayne Lewis Lesse, San Francisco, CA, for Amicus Curiae.

Before: HARLINGTON WOOD, JR., SCHROEDER and HALL, Circuit Judges.

PER CURIAM.

The issue is whether the Tax Injunction Act, 28 U.S.C. § 1341 ("TIA"), bars this suit for a judgment declaring that an upward reassessment of value for San Francisco real-estate tax purposes is preempted by the Employee Retirement Income Security Act, 29 U.S.C. §§ 1001-1461 ("ERISA"), where the reassessment adversely affects an ERISA plan. The district court held the TIA bars the action, and we affirm.

In 1986, the IBM Retirement...

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