Legal Opinion

Churchill Farms, Inc. v. Louisiana Tax Commission

Louisiana Court of Appeal

Decided April 5, 1971No. 4292Published

1Opinion

ON APPLICATION FOR REHEARING

2Per curiam

Appellant has filed an application for rehearing in which it generally rear-gues factual questions and, in addition, relies on the dissenting opinion which would hold plaintiff has been deprived of its property without due process of law in violation of LSA-Const. Art. 1, §§ 2 and 6. This per curiam is written for the purpose of *602pointing out the constitutional question was not considered in the majority opinion because it was not an issue before this court.

The statute, specifically the second paragraph of LSA-R.S. 47:1998, clearly and unequivocally requires the…

3Cases cited15 opinions

  1. Giamalva v. CooperSupreme Court of Louisiana · 1950
  2. National Materials Co. v. GuestLouisiana Court of Appeal · 1933
  3. Constantin Refining Co. v. DaySupreme Court of Louisiana · 1920
  4. State Ex Rel. Chehardy v. New Orleans Parkway CommissionSupreme Court of Louisiana · 1949
  5. Texas Company v. CooperSupreme Court of Louisiana · 1958

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