Pratt-Stanton Manor Corp. v. Parish of Orleans

I ¡JAMES F. McKAY, III, Judge.

The appellants, the City Of New Orleans, Etta R. Morris, Finance Director, City of New Orleans and Patricia A. Johnson, Assessor, First Municipal District, appeal the judgment of the district court granting the appellee’s, Pratt-Stanton Manor Corporation (Pratt-Stanton), partial motion for summary judgment and finding that it qualified as a charitable organization and was exempt from ad va-lorem taxes. The district court also ordered that Pratt-Stanton be refunded all taxes, which were paid under protest, for tax years 2000 and 2001 with accrued judicial interest…