Vernon Parish Lumber Co. v. Word

O’NIELL, 0. J.

This is a suit to correct a tax assessment by reducing the amount to the alleged cash value of the property. The suit was dismissed on a plea of prescription of thirty days, based upon the second section of Act No. 97 of 1924, p. 152, which provides that such a suit may be brought only within the thirty days immediately following the date of filing of the tax rolls in the office of the clerk of court “as now provided by law.” The plaintiff has appealed from the decision.

The case was submitted and decided on a statement of facts, which were admitted. The plaintiff rendered under…