Normand v. Cox Communications Louisiana, LLC

STEPHEN J. WINDHORST, Judge.

| ¡Appellant, the Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson (“appellant”), appeals the trial court’s judgment in favor of Cox Communications Louisiana, L.L.C. (“Cox”) and against appellant, dismissing appellant’s claims with prejudice. For the reasons that follow, we affirm the trial court’s judgment.

On or about October 8, 2008, appellant initiated a sales and use tax audit of Cox. The audit covered the tax periods of January 1, 2005 through December 31, 2009. On December 20, 2010, appellant issued two final assessments in Audit 3376 and…