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CADDO PARISH POLICE JURY v. LANCASTER

No. 11380.

232 So.2d 781 (1970)

CADDO PARISH POLICE JURY, Plaintiff-Appellant, v. J. B. LANCASTER et al., Defendants-Appellees.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied March 31, 1970.

Attorney(s) appearing for the Case

John A. Richardson, Shreveport, for plaintiff-appellant.

Jack P. F. Gremillion, Baton Rouge, Robert U. Goodman, Shreveport, for defendants-appellees.

Before AYRES, PRICE and WILLIAMS, JJ.

AYRES, Judge.

This is an action for a declaratory judgment and other appropriate relief relative to an interpretation of certain provisions of LSA-R.S. 47:1989, which provisions, so far as pertinent, read as follows:

"The lawful authorities of each parish or other subdivision levying, assessing and collecting taxes, shall have full liberty to levy taxes on, and fix valuations at, less than actual cash valuations as they deem fit, provided...

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