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PARISH OF JEFFERSON v. MILLS

No. 12447.

414 So.2d 834 (1982)

PARISH OF JEFFERSON v. Herbert E. MILLS, d/b/a Crest Air Conditioning & Heating.

Court of Appeal of Louisiana, Fourth Circuit.

May 11, 1982.

Attorney(s) appearing for the Case

Larry C. Pieno, Marrero, for plaintiff-appellee.

Richard J. Boutall, Metairie, for defendant-appellant.

Before SAMUEL, CHEHARDY and KLIEBERT, JJ.

CHEHARDY, Judge.

Plaintiff, Harry Lee, in his capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson, instituted this rule for delinquent taxes for occupational licenses, including statutory penalties, interest and attorney's fees, against defendant, Herbert E. Mills, doing business as Crest Air Conditioning & Heating. No answer or written defenses were filed, but defendant appeared at the hearing in proper person.

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