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AUDUBON INS. CO. v. PARISH OF EAST BATON ROUGE

No. 12346.

366 So.2d 972 (1978)

AUDUBON INSURANCE COMPANY v. PARISH OF EAST BATON ROUGE et al.

Court of Appeal of Louisiana, First Circuit.

December 27, 1978.

Attorney(s) appearing for the Case

John V. Parker, Baton Rouge, counsel for plaintiff-appellant Audubon Insurance Co.

Joseph F. Keogh, Parish Atty., Fred G. Benton, Jr., Baton Rouge, counsel for defendants-appellees Parish of East Baton Rouge and the Parish Council.

Before ELLIS, BLANCHE and LOTTINGER, JJ.

LOTTINGER, Judge.

This is a suit by a taxpayer of East Baton Rouge Parish, Louisiana, for a refund of ad valorem taxes paid under protest. Plaintiff contends that the ordinance levying the tax is invalid, null and void in its entirety, or in the alternative, that it is invalid, null and void to the extent that the tax levied exceeds five mills. The defendants, Parish of East Baton Rouge and the Parish Council of the Parish of East Baton Rouge, filed a peremptory exception...

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