FLYING DUTCHMAN PARK, INC. v. SAN FRANCISCO

No. A092504.

113 Cal.Rptr.2d 690 (2001)

93 Cal.App.4th 1129

FLYING DUTCHMAN PARK, INC., Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

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

As Modified December 25, 2001.

Review Denied February 13, 2002.


Attorney(s) appearing for the Case

Law Offices of J. Brian McCauley, J. Brian McCauley, for Appellant.

Louise H. Renne, City Attorney, Ellen Forman, Chief Appellate Attorney, Joseph M. Quinn, Deputy City Attorney, Andrew Y.S. Cheng, Deputy City Attorney, James K. Hahn, City Attorney, Pedro B. Echeverria, Chief Assistant City Attorney, Ronald Tuller, Assistant City Attorney, Judith E. Reel, Deputy City Attorney, as Amici Curiae for the City of Los Angeles and 52 other California Cities, and the California State Association of Counties, in support of Defendant and Respondent City and County of San Francisco, for Respondent.


RUVOLO, J.

I.

INTRODUCTION

The taxpayer, Flying Dutchman Park, Inc. (Flying Dutchman), brought an action for injunctive, mandatory, and declaratory relief against the City and County of San Francisco (San Francisco) and local tax officials challenging the imposition of a parking tax on constitutional as well as other grounds. The trial court dismissed Flying Dutchman's lawsuit after sustaining a...

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