Best v. Normand

ROBERT A. CHAISSON, Judge.

|?This is an appeal by Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson, defendant-appellant, from a judgment ordering him to return to Coe M. Best, Jr., plaintiff-appel-lee, $15,512.58 in ad valorem taxes allegedly paid in error. During the pendency of this appeal, Mr. Coe M. Best, Jr. died.1 For the following reasons, we vacate the judgment and remand the matter to the district court for further proceedings.

On March 15, 2010, Coe M. Best, Jr. filed a “Suit for Refund of Ad Valorem Taxes Paid,” naming as defendants Newell D. Normand,…