Mayor of Kenner v. Parish of Jefferson

YARRUT, Judge.

The City of Kenner, a municipal corporation (referred to as the City), seeks a declaratory judgment against the Parish of Jefferson (referred to as the Parish), decreeing that it maintains its own paving system and, under Louisiana Constitution, Article 14, Section 8, the Parish cannot levy a tax on property in the City for more than one-half the levy for general parochial purposes; and that the Parish be ordered to refund all taxes collected in the City, in excess of two (2) mills, for the years 1962, 1963 and 1964.

The ordinance of the Parish is No. 6644, which levies a four…