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TEYSSIER v. CITY OF SAN DIEGO

Nos. D033171, D033622.

97 Cal.Rptr.2d 100 (2000)

81 Cal.App.4th 685

Edward M. TEYSSIER, Plaintiff and Appellant, v. CITY OF SAN DIEGO, Defendant and Respondent. City of San Diego Plaintiff, Cross-Defendant and Respondent, v. Robert L. McCarty, Defendant, Cross-Complainant and Appellant.

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

As Modified June 30, 2000.

Rehearing Denied July 14, 2000.

Review Granted September 13, 2000.

Attorney(s) appearing for the Case

Blumenthal, Ostroff & Markham, Norman B. Blumenthal, David R. Markham, Sheldon A. Ostroff, San Diego, and Kyle R. Nordrehaug, Escondido, for Plaintiff and Appellant in No. D033171 and Defendant, Cross-complainant and Appellant in No. D033622.

Casey Gwinn, City Attorney, Anita M. Noone, Assistant City Attorney, James M. Chapin and Grant Richard Telfer, Deputy City Attorneys for Defendant and Respondent in No. D033171 and Plaintiff, Cross-defendant and Respondent in No. D033622.

WORK, Acting P.J.

The sole issue presented by these consolidated appeals is whether City of San Diego Municipal Code (SDMC) section 31.0305, which levies a rental unit business tax (RUBT) upon property owners who rent their residential real estate, is valid under California Constitution articles XIII, XIII C and XIII D. Edward M. Teyssier and Robert L. McCarty appeal separate judgments in favor of the City of San Diego (City) after trial courts ruled the RUBT is a...

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