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SHR ST. FRANCIS, LLC v. CITY AND COUNTY OF SAN FRANCISCO

No. A163847.

94 Cal.App.5th 622 (2023)

SHR ST. FRANCIS, LLC, et al., Plaintiffs and Appellants, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

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

August 17, 2023.

Attorney(s) appearing for the Case

Greenberg Traurig; Colin W. Fraser , Cris K. O'Neall and Ruben Sislyan for Plaintiffs and Appellants.

David Chiu , City Attorney, Yvonne R. Mere , Chief Deputy City Attorney, Scott M. Reiber , Chief Tax Attorney, Frederick P. Sheinfield , Peter J. Keith and Moneer H. Jamil , Deputy City Attorneys, for Defendant and Respondent.

OPINION

In 2015, there was a change in ownership of the Westin St. Francis, a luxury hotel located in defendant and respondent City and County of San Francisco (San Francisco or City), triggering a reassessment for property tax purposes. To assess the taxable value of the hotel, the San Francisco Assessor (Assessor) used...

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