Phillips v. Bergeron

SARTAIN, Judge.

Plaintiff, Rawlston D. Phillips, Jr., provisional administrator of the Succession of Rawlston D. Phillips, instituted suit against Belvin F. Bergeron, Sheriff and Ex-Officio Tax Collector, N. F. Pecquet, Jr., Assessor for the Parish of West Baton Rouge, and the Louisiana Tax Commission, seeking a refund of certain property taxes. Defendants filed an exception of no cause of action which was sustained on September 9, 1971, dismissing plaintiff’s suit. Plaintiff timely filed an application for rehearing which was heard on November 9, 1971, and denied. On January 4, 1972,…