MISSISSIPPI RIVER TRANSMISSION v. SIMONTON

No. 15788-CA.

442 So.2d 764 (1983)

MISSISSIPPI RIVER TRANSMISSION CORPORATION, Plaintiff-Appellant, v. George B. SIMONTON, Sheriff and Ex-Officio Tax Collector, Lincoln Parish, Louisiana, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

November 29, 1983.


Attorney(s) appearing for the Case

Shotwell, Brown & Sperry by Burt W. Sperry and James H. Napper, II, Monroe, for plaintiff-appellant.

Barham, Adkins & Tatum by T.J. Adkins and R.W. Farrar, Jr., Ruston, for defendant-appellee.

Before FRED W. JONES, Jr., SEXTON and NORRIS, JJ.


NORRIS, Judge.

Mississippi River Transmission Corporation appeals from a judgment rejecting its demands for the return of ad valorem taxes paid under protest pursuant to the provisions of La.R.S. 47:2110 to the sheriff and tax collector for Lincoln Parish and denying attorney's fees to the defendant. For the reasons hereinafter discussed, we affirm the judgment in its entirety.

The facts giving rise to this litigation are undisputed and are set forth as follows...

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