North Baton Rouge Development Co. v. Collector of Revenue

ON APPLICATION FOR REHEARING

In its application for rehearing, appellee, Collector of Revenue, State of Louisiana, et al contends that this court erroneously assessed court costs against it in violation of LSA Revised Statute 13:4521. That Statute provides:

“Except as hereinafter provided, neither the state, nor any parish, municipality or other political subdivision, public board or commission shall be required to pay court costs in any judicial proceeding instituted or prosecuted by or against the state or any such parish, municipality or other political subdivision, board or commission, in…