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UNITED GAS PIPE LINE CO. v. WHITMAN

Nos. 14284, 14285.

390 So.2d 913 (1980)

UNITED GAS PIPE LINE COMPANY, Plaintiff-Appellant, v. Arvis E. WHITMAN, Sheriff and Ex-Officio Tax Collector, Bienville Parish, Louisiana, Defendant-Appellee, two cases.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied December 8, 1980.

Attorney(s) appearing for the Case

Hargrove, Guyton, Ramey & Barlow by Michael R. Mangham and Malcolm S. Murchison, Shreveport, for plaintiff-appellant United Gas Pipe Line.

McCollister, McCleary, Fazio, Mixon & Holliday by D. Irvin Couvillion and Neil H. Mixon, Jr., Baton Rouge, Whitten & Blake by Leon H. Whitten, Jonesboro, for defendant-appellee Arvis E. Whitman.

Before PRICE, MARVIN and JASPER E. JONES, Jr., JJ.

En Banc. Rehearing Denied December 8, 1980.

PRICE, Judge.

Plaintiff, United Gas Pipe Line Company (United), appeals from a judgment of the district court which rejected its demands for the return of ad valorem taxes paid under protest to the sheriff and tax collector for Bienville Parish. The judgment also ordered United to pay defendant's attorney fees. For the reasons discussed below we affirm the judgment rejecting the demand for recovery of the taxes and...

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