Strain v. Almerico

J^PETTIGREW, J.

Rodney J. Strain, in his capacity as sheriff and ex-officio tax collector of St. Tammany Parish, appeals from the trial court’s judgment, dismissing a petition for delinquent taxes filed against Don Almeri-co, in his capacity as an officer and director of Pat Gallagher’s Winners Circle Restaurant, Inc. For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

The proceedings in this case originated in November 1989 when Patrick J. Canu-lette, as sheriff and ex-officio tax collector for the St. Tammany Parish School Board and the St. Tammany Parish Policy Jury, filed a…