Bussie v. Long

The issue involved in this case is the identical question we decided in Dixon v. Flournoy, 247 La. 1067, 176 So.2d 138 (1965). In that suit, a class action, plaintiffs sought to have assessments against their property in Caddo Parish declared illegal because their property was assessed for a higher percentage of its value than similar properties in other parishes of the State. They charged that the Tax Commission would not fulfill its duty of equalizing property tax assessments between the various parishes and this failure to act constituted purposeful discrimination.

In the Dixon Case, as in…