SLAY v. LA. ENERGY & POWER AUTHORITY

No. 85-CA-0953.

473 So.2d 51 (1985)

Charles SLAY, Jr., Individually and In His Capacity as the Assessor for Rapides Parish, Louisiana v. LOUISIANA ENERGY AND POWER AUTHORITY and Lafayette Public Power Authority.

Supreme Court of Louisiana.

July 22, 1985.


Attorney(s) appearing for the Case

Ronald J. Judice, Mouton, Roy, Carmouche, Bivens, Judice & Henke, Lafayette, Michael R. Fontham, Paul L. Zimmering, Catherine N. Garvey, Stone, Pigman, Walther, Wittmann & Hutchinson, New Orleans, H. Lee Leonard, William J. Friedman, Jr., Voorhies & Labbe, Lafayette, for defendant-appellant.

James J. Brady, Gravel & Brady, Alexandria, Robert Abbott, III, Baton Rouge, Frank R. Bolton, Alexandria, for plaintiff-appellee and defendant-appellee.


CALOGERO, Justice.

The District Court for Rapides Parish declared that La.R.S. 33:4545.31 and La. R.S. 33:4172, portions of more comprehensive statutes which created public power authorities as political subdivisions of the state, are unconstitutional, and that properties owned by those authorities are not exempt from ad valorem property taxation. Additionally that court held that La.R.S. 33:4545.24 which specifically exempts from property...

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