JEFFERSON DAVIS PARISH v. LA. MACHINERY

Nos. 11-510, 11-512.

74 So.3d 1272 (2011)

JEFFERSON DAVIS PARISH SCHOOL BOARD through SALES/USE TAX DEPT. v. LOUISIANA MACHINERY RENTALS, LLC. Jefferson Davis Parish School Board through Sales/Use Tax Dept. v. Louisiana Machinery Company, LLC.

Court of Appeal of Louisiana, Third Circuit.

October 5, 2011.


Attorney(s) appearing for the Case

Pamela Roman Mascari , Kean, Miller, LLP, Baton Rouge, LA, for Defendant/Appellant, Louisiana Machinery Rentals, LLC, Louisiana Machinery Company, LLC.

Drew M. Talbot , Rainer, Anding & McLindon, Baton Rouge, LA, for Plaintiff/Appellee, Jefferson Davis Parish School Board through Sales and Use Tax Department.

Court composed of JOHN D. SAUNDERS, J. DAVID PAINTER, and JAMES T. GENOVESE, Judges.


SAUNDERS, Judge.

This is a tax collection case. The tax collector properly followed the procedure outlined in La.R.S. 47:337.51 and issued two dealers with notices of assessment. Neither dealer responded to the assessment within sixty days or at the administrative level.

The tax collector then filed a rule to show cause in a summary sales and use tax proceeding in the trial court. There, the two dealers attempted to challenge the assessments on the merits...

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