SAMUEL, Judge.
Plaintiffs, the Plaquemines Parish Commission Council and the Plaquemines Parish School Board, filed this mandamus proceeding against the Sheriff and Ex-Officio Tax Collector for the Parish of Plaquemines seeking to force him to turn over to plaintiffs funds received from collection of ad valorem taxes paid under protest by five pipeline companies and two railroads, all owners of public service property in Plaquemines Parish. The seven pipeline and...
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