Legal Opinion
Metairie Country Club v. Louisiana Tax Commission
Louisiana Court of Appeal
Decided October 28, 2003No. 03-CA-538PublishedCited by 4 opinions
1Opinion of the Court
UWALTER J. ROTHSCHILD, Judge.
Lawrence E. Chehardy, in his capacity as Assessor of the Parish of Jefferson, appeals from a judgment of the trial court declaring that the property of Metairie Country Club (MCC) is exempt from ad valorem taxation. For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
On December 28, 2000, Metairie Country Club (MCC) filed the instant petition for recovery of taxes paid under protest, naming as defendants the Louisiana Tax *167Commission, Lawrence J. Chehardy in his capacity as assessor, and Harry Lee in his capacity as ex-officio tax collector for…
2Cases cited6 opinions
- Theriot v. LasseigneSupreme Court of Louisiana · 1994
- Aguillard v. TreenSupreme Court of Louisiana · 1983
- Zapata Haynie Corp. v. LarpenterLouisiana Court of Appeal · 1991
- Orea v. ScallanLouisiana Court of Appeal · 2000
- Huddleston v. FARMERS-MERCH. BANK & TRUSTLouisiana Court of Appeal · 2000
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3Cited by4 opinions
- Southern Yacht Club v. ZenoLouisiana Court of Appeal · 2013
- Waste Management of Louisiana, L.L.C. v. Consolidated Garbage District No. 1 of the Parish of JeffersonLouisiana Court of Appeal · 2013
- Filmore Parc Apartments II v. Norman White, Chief Financial Officer and Director of Finance, City of New Orleans; Erroll Williams, Assessor, Orleans Parish; And the Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- Jones v. WilliamsLouisiana Court of Appeal · 2005