LOTTINGER, Judge.
This is a suit filed by Dunham Rentals, Inc. to recover certain taxes paid under protest to the West Feliciana Parish School Board. From a judgment in favor of Dunham Rentals, Inc. and against the West Feliciana Parish School Board, the School Board has perfected this appeal.
This matter was submitted to the Trial Court on the following stipulation of facts:
"It is stipulated by and between counsel for plaintiff and defendant that...
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