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ATCHAFALAYA BASIN, ETC. v. PECQUET

No. 12173.

364 So.2d 610 (1978)

ATCHAFALAYA BASIN LEVEE DISTRICT Appearing Through its Board of Commissioners, Appellee, v. N. F. PECQUET, Jr., Assessor of West Baton Rouge Parish, et al (the Louisiana Tax Commission and James H. Dupont, Assessor of Iberville Parish), Appellants.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 20, 1978.

Attorney(s) appearing for the Case

Joseph W. Cole, Jr., Asst. Dist. Atty., Port Allen, for plaintiff-appellee.

Wallace A. Hunter, Baton Rouge, for defendant Sheriffs.

John W. Jewell, New Roads, for defendant, N. F. Pecquet, Jr., Assessor, West Baton Rouge Parish.

Thomas S. Halligan, Asst. Atty. Gen., Baton Rouge, for defendant-appellant Louisiana Tax Commission.

William C. Dupont and James H. Dupont, Plaquemine, for defendant-appellant James H. Dupont, Assessor of Iberville Parish.

Jack T. Marionneaux, Plaquemine, for defendant, Jessel M. Ourso, Sr., Sheriff of Iberville Parish.

Wm. J. Doran, Jr., Baton Rouge, amicus curiae.

Before SARTAIN, CHIASSON and EDWARDS, JJ.

EDWARDS, Judge:

Plaintiff, Atchafalaya Basin Levee District, brought this action seeking a declaratory judgment that LSA-R.S. 33:9005 (La. Acts 1976, No. 689) does not apply to multi-parish taxing districts such as plaintiff. From a judgment in favor of plaintiff, two defendants, James H. Dupont, Assessor of Iberville Parish, and the Louisiana Tax Commission, have appealed.

The statute at issue, LSA-R.S. 33:9005 provides:

Sec. 9005. Mandatory rollback...

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