Audubon Insurance Co. v. Parish of East Baton Rouge
Louisiana Court of Appeal
1Opinion of the Court
LOTTINGER, Judge.
This is a suit by a taxpayer of East Baton Rouge Parish, Louisiana, for a refund of ad valorem taxes paid under protest. Plaintiff contends that the ordinance levying the tax is invalid, null and void in its entirety, or in the alternative, that it is invalid, null and void to the extent that the tax levied exceeds five mills. The defendants, Parish of East Baton Rouge and the Parish Council of the Parish of East Baton Rouge, filed a peremptory exception of prescription under the provisions of Art. 6, § 35(A) La.Const. (1974) and La.R.S. 39:513. The trial court sustained the…
2Cases cited2 opinions
- Cipriano v. City of HoumaSupreme Court of the United States · 1969
- McLavy v. American Legion Housing Corp.Supreme Court of Louisiana · 1955
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