Legal Opinion
New Orleans Bank & Trust Co. v. City of New Orleans
Supreme Court of Louisiana
Decided February 27, 1933No. 32051PublishedCited by 18 opinions
1Opinion of the Court
ODOM, Justice.
Plaintiff owns certain property in the city of New Orleans which formerly belonged to the Presbyterian Hospital. The property was acquired on January 24, 1930. Admittedly the property, while owned by the Presbyterian Hospital, was exempt from taxation under section 4, article 10, of the Constitution; the same being “property devoted to charitable undertakings.” The property was not assessed or taxed for the years 1928 and 1929. But, having been purchased on January 24, 1930, by plaintiff, it was assessed to it for .that year. Plaintiff brought this suit to have ■the property…
2Cases cited5 opinions
- Old South Society v. City of BostonMassachusetts Supreme Judicial Court · 1879
- Jasper & E. Ry. Co. v. MartinSupreme Court of Louisiana · 1918
- Mexican Petroleum Corp. of Louisiana, Inc. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1931
- Citizens' Bank & Trust Co. v. Board of AssessorsSupreme Court of Louisiana · 1912
- Gulf Public Service Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
3Cited by18 opinions
- Salim v. Louisiana State Board of EducationLouisiana Court of Appeal · 1974
- Mid-State Baptist Hospital, Inc. v. City of NashvilleTennessee Supreme Court · 1963
- Asociación de Maestros v. Sancho BonetSupreme Court of Puerto Rico · 1939
- Powell v. CoxLouisiana Court of Appeal · 1957
- Comm-Care Corp. v. BishopSupreme Court of Louisiana · 1997
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