Hercules Offshore, Inc. v. Lafayette Parish School Board, Sales & Use Tax Dept.

THIBODEAUX, Chief Judge.

hThe plaintiff, Hercules Offshore, Inc. (Hercules), appeals the trial court’s denial of its motion to vacate an order of dismissal finding that Hercules had abandoned its suit for refund against the Lafayette Parish School Board, Sales and Use Tax Department (Department). Finding no manifest error on the part of the trial court in denying Hercules’ motion to vacate, we affirm.

I

ISSUES

We must decide whether the trial court manifestly erred in denying Hercules’ motion to vacate the court’s order dismissing Hercules’ suit under the law on abandonment.

II

FACTS AND PROCEDURAL…