Lanasa v. City of New Orleans ex rel. Department of Finance, Bureau of the Treasury

^JjLOVE, J.

The City of New Orleans appeals the twelve-year retroactive granting of the homestead exemption in favor of the plaintiff and the annulment of the 1988 adjudication by the Tax Collector of the plaintiffs property to the City of New Orleans (“City”) due to delinquent ad valorem taxes, penalties and interest from 1988 through 1988. For the reasons outlined below we affirm the ruling of the trial court.

FACTS AND PROCEDURAL HISTORY

From 1988 until 1998, plaintiff Clare P. LaNasa (“LaNasa”) failed to apply for benefits of the homestead exemption and failed to pay the ad valorem property…