Legal Opinion
Triangle Marine, Inc. v. Savoie
Louisiana Court of Appeal
Decided November 2, 1995No. 94-1502PublishedCited by 24 opinions
1Opinion of the Court
| iYELVERTON, Judge.
This is a suit by Triangle Marine, Inc. against James R. Savoie, Sheriff and ex-Officio Tax Collector for the Parish of Cameron, seeking a refund of ad valorem taxes paid to Cameron Parish under protest.1 The tax was a 1987 personal ^property assessment against two motor vessels belonging to the taxpayer. The petitioner alleged that the tax on the vessels was illegal and unenforceable because the vessels were exempt from ad valorem taxation pursuant to La. Const, art. VII, § 21(C)(16).
The petition pleads in the alternative that neither of the vessels had a tax situs in…
2Cases cited21 opinions
- Westminster Management Corp. v. MitchellLouisiana Court of Appeal · 1988
- Lowrey Chevrolet, Inc. v. BrumleyLouisiana Court of Appeal · 1987
- Triangle Marine, Inc. v. SavoieLouisiana Court of Appeal · 1995
- Anna Offshore, Inc. v. SavoieLouisiana Court of Appeal · 1995
- Cameron Boat Rentals, Inc. v. SavoieLouisiana Court of Appeal · 1995
16 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996
- Triangle Marine, Inc. v. SavoieLouisiana Court of Appeal · 1995
- Anna Offshore, Inc. v. SavoieLouisiana Court of Appeal · 1995
- Cameron Boat Rentals, Inc. v. SavoieLouisiana Court of Appeal · 1995
- General Electric Capital Corp. v. SavoieLouisiana Court of Appeal · 1995
19 more not listed; retrieve them via the Exa API.