Louisiana Power & Light Co. v. Parish School Board of the Parish of St. Charles

hBOWES, Judge,

dissenting with reasons.

I disagree with the conclusions and findings reached by my esteemed and learned colleagues of the majority for the following reasons.

LSA-R.S. 33:2718 states as follows:

A. Each political subdivision, as that term is defined in Article VI, Section 44(2) of the Constitution of Louisiana, shall compute on all refunds or credits and allow interest as part of the refund or credit as follows:(1) From date of payment of the taxes, but prior to submission by the taxpayer of a claim for refund, interest shall be computed at a rate of not less than two per cent per…