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ACORN v. CITY OF NEW ORLEANS

Nos. 66188 to 66191.

377 So.2d 1206 (1979)

ACORN for Itself and its Members, Paul Cox, Steve Holt, Beulah Labostrie and Brenda Quant v. CITY OF NEW ORLEANS, Ernest Morial, Sidney Barthelemy, Joseph Giarrusso, Frank Friedler, Jim Singleton, Mike Early, Brod Bagert, Philip Ciaccio, Erroll Williams and Patrick Koloski. Mrs. Rosemary BAYOLO, Wife of/and Joseph S. Greeck, Jr. v. Erroll WILLIAMS, Director of Finance of the City of New Orleans et al. Mrs. Janet, Wife of/and Edwin H. HEATON et al. v. Erroll WILLIAMS, Director of Finance of the City of New Orleans et al. JACKSON HOMESTEAD ASSOCIATION, Individually and on Behalf of Others Similarly Situated, and on Behalf of Certain of its Borrowers and South Pines, Inc., Individually and on Behalf of Others Similarly Situated v. Erroll WILLIAMS, Director of Finance of the City of New Orleans et al.

Supreme Court of Louisiana.

Dissenting Opinions November 29, 30 and December 3, 1979.

Reasons for Judgment December 5, 1979.

Rehearings Denied January 11, 1980.

Attorney(s) appearing for the Case

Salvador Anzelmo, Acting City Atty., Galen S. Brown, Deputy City Atty., Joseph Naccari, Jackson P. McNeely, Marc G. Shachat, Debra J. Fischman, Asst. City Attys., David A. Marcello, New Orleans, La., of counsel for defendant-appellant.

John F. Robbert, New Orleans, for New Orleans Coalition, Inc., et al., for intervenors-appellants.

Alvin R. Childress, III, New Orleans, for Daryl Claire Sins, wife of and intervenor plaintiffs-appellees.

Eugene G. Taggart, Monroe & Lemann, New Orleans, for Mrs. Rosemary Bayolo, wife of/and Joseph S. Geeck, Jr., et al., plaintiffs-appellees.

Arthur L. Ballin, Frank C. Dudenhefer, New Orleans, for Mrs. Janet, wife of/and Edwin H. Heaton, et al., plaintiffs-appellees.

Mrs. Norris S. L. Williams and Gregory C. Thomas, Chaffe, McCall, Phillips, Toler & Sarpy, New Orleans, for Jackson Homestead Assoc., et al., plaintiffs-appellees.

DIXON, Justice.*

In these consolidated cases the plaintiffs and some intervenors attack the constitutionality of Ordinance No. 7009, as amended by Ordinances Numbers 7110, 7280 and 7286 of the City of New Orleans. The district court found the ordinances unconstitutional, and the City appealed.

The ordinance levied a tax as follows:

"... except as hereinafter provided each owner...

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