Caddo Parish Fire Districts v. Clingan

| iCULPEPPER, Judge, Pro Tem.

Caddo Parish Fire Districts Two, Three, Five and Six (hereinafter called “Fire Districts”) sought a writ of mandamus compelling the Tax Assessor for Caddo Parish (the “Assessor”) to levy back tax assessments for the years 1989, 1990 and 1991. The trial court denied their request, and they appealed. We reverse.

FACTS

Upon their creation by the Caddo Parish Commission, each fire district held an election within its district for the issuance of bonds to purchase fire equipment and to build stations. These improvements were to be paid for by an ad valorem tax on all…