City of New Roads v. Pointee Coupee Parish Police Jury

LThe City of New Roads (City) appeals a judgment of the trial court, which denied the City’s petition for declaratory judgment and related injunctive relief and dismissed the City’s petition, with prejudice. For the reasons that follow, we reverse and render.

FACTUAL BACKGROUND AND PROCEDURAL HISTORY

Pursuant to LSA-Const. art. VI, § 26(A), the governing authority of a parish may levy annually an ad valorem tax for general purposes not to exceed four mills on the dollar of assessed valuation.1 The Pointe Coupee Parish Police Jury (Police Jury) has exercised the authority granted to it by this…