St. John the Baptist Parish School Board v. Planters Bancshares, Inc.

GAUDIN, Judge.

This tax collection proceeding originated in the 29th Judicial District Court. St. John the Baptist School Board, in accord with the provisions of LSA-R.S. 47:1574, filed suit against Planters Bancshares, Inc. for collection of past due and unpaid sales and use taxes.

Following a hearing, Planters Bancs-hares was ordered to pay $10,479.42 plus interest, penalties and attorney fees.

On appeal, Planters Bancshares contends that the trial court erred (1) in not considering Planters Bancshare’s exception and answer and (2) in rendering a judgment favorable to the school board although…