Downtown Dev. Dist. of New Orleans v. City of New Orleans

Under the particular facts of this case, the unlawful conduct exception applies, and the DDD is not required to prove irreparable injury.

*931The first element of the exception obliges us to determine whether the City's action - withholding the disputed portion of the DDD tax - directly violated a prohibitory law or the Louisiana Constitution. The record reflects no dispute that the City is withholding a portion of the DDD tax to defray the City's obligation to pay certain pension funds.6 The City maintains that the DDD tax is an ad valorem tax, and that, by withholding the disputed portion of the…