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CHIATELLO v. CITY AND COUNTY OF SAN FRANCISCO

No. A126234.

189 Cal.App.4th 472 (2010)

117 Cal. Rptr. 3d 169

JOHN CHIATELLO, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

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

October 21, 2010.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin , Johanna W. Roberts and Charles E. Olson for Plaintiff and Appellant.

Dennis J. Herrera , City Attorney, Julie Van Nostern , Chief Tax Attorney, James M. Emery , Chief of Complex Litigation, and Andrew N. Shen , Deputy City Attorney, for Defendant and Respondent.

OPINION

RICHMAN, J.—

This court has repeatedly recognized that "money is the lifeblood of modern government. Money comes primarily from taxes, and, as the importance of a predictable income stream from taxes has grown, governments at all levels have established procedures to minimize disruptions..." that would interfere with essential public operations. (Batt v. City and County of San Francisco (2007) 155...

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