Archer Daniels Midland Co. v. Parish School Board of the Parish of St. Charles

laCANNELLA, Judge.

Defendant/taxing authority, the St. Charles Parish School Board (St. Charles), appeals from the summary judgment granted by the trial court in favor of Plaintiffs/taxpayers, Archer Daniels Midland Company, ADM/Growmark River Systems, Inc. and Tulane Fleeting (Taxpayers), ordering St. Charles to refund the taxes paid by the Taxpayers under protest plus interest. For the reasons which follow, we affirm.

Taxpayers operate a fleet of tugboats in St. Charles Parish. The tugboats are used when river barges, loaded with grain which originates in the northern and midwestern states,…