Fielder

Introduction

Plaintiffs Raymond Fielder and others appeal from a summary judgment entered in favor of defendant City of Los Angeles.

Factual Background

On May 31, 1991, defendant’s city council enacted ordinance No. 166976. The ordinance imposes upon each deed or instrument in writing that transfers or conveys real property to a purchaser a tax of $2.25 for each $500 or fractional part thereof of the value of the property, as determined from the purchase price. The individual plaintiffs were assessed and required to pay this tax upon selling their residences. in initiating the instant action, plaintiffs sought a declaration that the transfer tax imposed pursuant to ordinance No. 166976 violates article XIII A, section 4, of the California Constitution and is preempted by Government Code section 53725, subdivision (a).

Contentions

I

Plaintiffs contend ordinance No. 166976 violates article XIII A, section 4, of the California Constitution.

II

Plaintiffs further contend ordinance No. 166976 is preempted by Government Code section 53725, subdivision (a).

Discussion

I

Plaintiffs contend ordinance No. 166976 violates article XIII A, section 4, of the California…