Legal Opinion
Southern Yacht Club v. Zeno
Louisiana Court of Appeal
Decided March 27, 2013No. 2012-CA-1309PublishedCited by 4 opinions
1Opinion of the Court
ROSEMARY LEDET, Judge.
Lin this ad valorem tax dispute, the Southern Yacht Club (“SYC”), plaintiff/ap-pellee, filed a Motion to Enforce Final Judgment to recover the 2012 taxes it paid under protest. The district court granted the SYC’s Motion to Enforce Final Judgment. Defendants, Erroll Williams, Assessor for the Parish of Orleans; and Norman Foster, Director of Finance and Ex-Officio Tax Collector (“Collector”) for the City of New Orleans (“the City”), appealed. After reviewing the record and the applicable law, we reverse.
FACTUAL AND PROCEDURAL BACKGROUND
In the latter part of 2003, the SYC…
2Cases cited12 opinions
- ANR Pipeline Co. v. Louisiana Tax Com'nSupreme Court of Louisiana · 2003
- Morgan's Louisiana & Texas Railroad & Steamship Co. v. PecotSupreme Court of Louisiana · 1898
- Sherwood Forest Country Club v. LitchfieldSupreme Court of Louisiana · 2008
- Denton v. STATE FARM MUT. AUTO. INS. CO.Supreme Court of Louisiana · 2008
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996
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3Cited by4 opinions
- Aaron's, Inc. v. Norman S. Foster, Director of Finance and Ex-Officio Tax Collector of Orleans Parish; Errol G. Williams, Assessor for Orleans Parish; And the Louisiana Tax CommissionLouisiana Court of Appeal · 2019
- Filmore Parc Apartments II v. Norman White, Chief Financial Officer and Director of Finance, City of New Orleans; Erroll Williams, Assessor, Orleans Parish; And the Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- University of New Orleans Research and Technology Foundation, Inc. v. Norman White Chief Financial Officer and Director of Finance, City of New Orleans; Erroll G. Williams, Assessor, Orleans Parish; And Lawrence E. Chehardy, Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- World War II Theatre, Inc. v. Norman White Chief Financial Officer and Director of Finance, City of New Orleans; Erroll G. Williams, Assessor, Orleans Parish; And Lawrence E. Chehardy, Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025