Williams v. Hotel Ambassador Nola, LLC

DENNIS R. BAGNERIS, SR., Judge.

| Appellant, Erroll G. Williams, in his capacity as Assessor of the Parish of Orleans, State of Louisiana (Assessor), appeals the trial court’s grant of the exception of prescription/untimeliness of Hotel Ambassador ÑOLA, LLC (Taxpayer). *1226Finding that the Assessor timely filed his Petition for Judicial Review and Appeal of the Decision of the Louisiana Tax Commission, we reverse the judgment and remand the matter to the trial court for proceedings consistent with this opinion. -

FACTS AND PROCEDURAL HISTORY

The Taxpayer owns property located at 415 Lafayette Street…