St. Landry Parish School Board v. Roy O. Martin Lumber Co.

GUIDRY, Judge.

Plaintiffs, the St. Landry Parish School Board (hereafter School Board) and the St. Landry Parish Police Jury (hereafter Police Jury), appeal a judgment of the trial court dismissing their suit against Martco Partnership for sales and use taxes allegedly due plaintiffs. We affirm.

FACTS

The facts essential to a disposition of the issues presented are not in dispute and were stipulated to at trial. In summary, the essential facts are as follows.

Effective February 1, 1966, the School Board adopted an ordinance levying a general sales and use tax of 1% upon certain transactions…