Village of Varnado v. Varnado Volunteer Fire Department, Inc.

LEWIS S. DOHERTY, Judge Pro Tem.*

The Village of Varnado (plaintiff) filed suit against the Varnado Volunteer Fire Department, Inc. (defendant)1 to recover, funds disbursed to and held by defendant pursuant to LSA-R.S 22:1580-1587. LSA-R.S. 22:1583 levies a tax on foreign fire insurers amounting to two percent of premiums received from business written in Louisiana. LSA-R.S. 22:1581 provides a scheme by which an incorporated municipality, or any fire or waterworks district in an unincorporated municipality, which has a “regularly paid fire department as defined in R.S. 22:1580,” or,…