Legal Opinion
Normand v. Randazzo
Louisiana Court of Appeal
Decided December 28, 2011No. 11-CA-308PublishedCited by 5 opinions
1Opinion of the Court
SUSAN M. CHEHARDY, Judge.
|PThis appeal arises out of a rule for taxes filed by Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson (“the Sheriff’). The Sheriff appeals a judgment that dismissed the proceeding for failure to comply with statutory procedures. We reverse and render.
On July 27, 2010, the Sheriff filed a summary proceeding (“rule for taxes”) against Nick Randazzo and Gretna Career College, Inc. (collectively referred to as “GCC”) to recover delinquent sales and use taxes, pursuant to La. R.S. 47:337.45 and 47:337.61. The Sheriff alleged that GCC had…
2Cases cited3 opinions
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Collector of Revenue v. FrostSupreme Court of Louisiana · 1961
3Cited by5 opinions
- Catahoula Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- LaSalle Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- LaSalle Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Catahoula Parish School Board v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2012