GIRAUD v. LOUISIANA TAX COMMISSION

No. 7615.

336 So.2d 1037 (1976)

Lewis A. GIRAUD et al. v. LOUISIANA TAX COMMISSION et al.

Court of Appeal of Louisiana, Fourth Circuit.

Concurring Opinion in the Denial of Rehearing September 14, 1976.

Writ Refused December 1, 1976.


Attorney(s) appearing for the Case

Thomas L. Giraud, New Orleans, for Lewis A. Giraud, Mrs. Elvira Louise Wiener Giraud and Mrs. Corinne Rotge Panquerne, plaintiffs-appellees.

William J. Guste, Jr., Atty. Gen., Warren E. Mouledoux, First Asst. Atty. Gen., Robert L. Danner, Jr., Asst. Atty. Gen., for Louisiana Tax Commission, defendant-appellant.

Philip S. Brooks, City Atty., Lee R. Miller, Jr., Jackson P. McNeely, Asst. City Attys., for Orleans Parish Board of Review, defendant-appellant.

Thomas L. Giraud and Nat G. Kiefer, New Orlenas, for Dr. Claude Mauberret, Jr., and William P. Cy Hickey, Jr., intervenors-appellees.

Charles A. Verderame, New Orleans, for Gerald L. Schroeder, intervenor-appellee.

Sidney M. Bach, New Orleans, for Decatur Realty Corp., intervenor-appellee.

Before SAMUEL, REDMANN, LEMMON, GULOTTA and STOULIG, JJ.


STOULIG, Judge.

This is an appeal from a judgment enjoining the Louisiana Tax Commission and its individual members from ordering the assessors of the Second Municipal District and the Third Municipal District of the City of New Orleans to amend the 1976 tax rolls to increase assessments on vacant property in conformity with values recommended by the Orleans Parish Board of Review.

This litigation1 was initiated by property owners...

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