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WEST BATON ROUGE PARISH v. LA. MACHINERY

Nos. 2011 CA 0711, 2011 CA 0712.

91 So.3d 1032 (2012)

WEST BATON ROUGE PARISH REVENUE DEPARTMENT v. LOUISIANA MACHINERY RENTALS, L.L.C. West Baton Rouge Parish Revenue Department v. Louisiana Machinery Company, L.L.C.

Court of Appeal of Louisiana, First Circuit.

March 9, 2012.

Attorney(s) appearing for the Case

Robert R. Rainer , Drew M. Talbot , Rainer, Anding & McLindon, Baton Rouge, LA, for Plaintiff-Appellee West Baton Rouge Parish Revenue Department.

Linda S. Akchin , Christopher J. Dicharry , Pamela R. Mascari , Phyllis D. Sims , Kean Miller LLP, Baton Rouge, LA, for Defendant-Appellant Louisiana Machinery Company, L.L.C.

Before CARTER, C.J., PARRO, and HIGGINBOTHAM, JJ.

PARRO, J.

Louisiana Machinery Company, LLC. (LMC) appeals a judgment granting a motion for partial summary judgment in favor of the West Baton Rouge Parish Revenue Department (the Department) and making executory the unpaid local sales and/or use taxes, penalties, and interest assessed against LMC.1 For the following reasons, we affirm the judgment and remand.

RULE TO SHOW CAUSE

The district court's March 3, 2011 judgment...

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