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CHURCHILL FARMS, INC. v. LOUISIANA TAX COMMISSION

No. 4292.

249 So.2d 594 (1971)

CHURCHILL FARMS, INC. v. LOUISIANA TAX COMMISSION et al.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied May 13, 1971.

Writ Refused June 21, 1971.

Attorney(s) appearing for the Case

Cecil M. Burglass, Jr., New Orleans, for plaintiff-appellant-appellee.

Russell J. Schonekas, New Orleans, for Alwynn J. Cronvich, Ex-Officio Tax Collector and Sheriff of Jefferson Parish, for defendant-appellee.

Jack P. F. Gremillion, Atty. Gen., William P. Schuler, Second Asst. Atty. Gen., John E. Jackson, Jr., Dorothy D. Wolbrette, Asst. Attys. Gen., for defendants-appellees-appellants.

Before SAMUEL, REDMANN and TAYLOR, JJ.

SAMUEL, Judge.

Plaintiff, a Louisiana corporation, is the owner of approximately 4,000 acres of land located in Ward 5 of the Parish of Jefferson. For 1969 tax purposes the Jefferson Parish Assessor estimated the value of the land at $8,800 and listed the same accordingly. Thereafter, the rolls, including that assessment, were accepted by the Louisiana Tax Commission. The Jefferson Parish Council, acting as a Board of Review, made no recommendation relative to the...

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