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ALLIED CHEMICAL v. IBERVILLE PARISH POLICE

Nos. 82-C-1360, 82-C-1361 and 82-C-1874.

426 So.2d 1336 (1983)

ALLIED CHEMICAL CORPORATION, et al. v. IBERVILLE PARISH POLICE JURY, et al. CIBA-GEIGY CORPORATION v. IBERVILLE PARISH POLICE JURY, et al. COSMAR, INC., et al. v. WATERWORKS DISTRICT NO. 2 OF the PARISH OF IBERVILLE, et al.

Supreme Court of Louisiana.

Rehearing Denied March 11, 1983.

Dissenting Opinion March 14, 1983.

Attorney(s) appearing for the Case

Houston Gascon, III, Dist. Atty., William L. Kimball, Sp. Counsel, Port Allen, J. Hugh Martin, Foley, Judel, Beck, Bewley & Martin, New Orleans, for applicant in Nos. 82-C-1360 and 82-C-1361, respondents in No. 82-C-1874.

Victor A. Sachse, III, Claude F. Reynaud, Jr., Breazeale, Sachse & Wilson, Baton Rouge, for applicant in No. 82-C-1874.

BLANCHE, Justice.

These cases, which were not consolidated by the trial court or the court of appeal, involve the same factual and legal issues and are consolidated by this court for purposes of review. In each of the cases, the plaintiffs brought suit to contest the validity of an ad valorem tax on property located within Iberville Parish Waterworks District Number 2. The trial court sustained the defendants' exceptions of no right and no cause of action in each...

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