Schmidt v. City of New Orleans

STOULIG, Judge.

This appeal concerns the validity and constitutionality of a 1973 ad valorem tax on realty within the Central Business District (CBD) of the City of New Orleans. In 1972, Harry B. Schmidt, Jr., paid a $3,686 city property tax on a parcel of ground fronting on Tulane Avenue between Loyola Avenue and South Rampart Street. In 1973 he was billed $6,455.80 for taxes on the same property. The increase resulted from the taxing authority’s revaluation of property in the geographic district designated by city officials as the CBD.

Plaintiff paid the 1973 tax under protest and then filed…