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WESTMINSTER MANAGEMENT CORP. v. MITCHELL

No. 88-C-0516.

525 So.2d 1171 (1988)

WESTMINSTER MANAGEMENT CORPORATION, et al., v. Paul C. MITCHELL, Jr., Director of Finance of the City of New Orleans. PAN-AMERICAN LIFE INSURANCE COMPANY v. CITY OF NEW ORLEANS, et al. PANACON, a Louisiana Partnership v. CITY OF NEW ORLEANS, et al. BEVPAC PROPERTIES v. Paul C. MITCHELL, Jr., Director of Finance for the City of New Orleans.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied June 3, 1988.

Attorney(s) appearing for the Case

Okla Jones II, City Atty., Jackson P. McNeely, Blaine G. Lecesne, Deputy City Attys., Galen S. Brown, M. Lizabeth Talbott, Robert E. Arceneaux, Barham & Churchill, P.C., New Orleans, for defendant-relator, Paul C. Mitchell, Jr., Director of Finance for the City of New Orleans.

Bertrand F. Artigues, Peggy Wallace, Coleman, Dutrey & Thomson, New Orleans, for plaintiffs-respondents Bevpac Properties, et al.

Mitchell W. Herzog, Donald A. Meyer, Betty F. Mullin, Shushan, Meyer, Jackson, McPherson & Herzog, New Orleans, for Westminster Management Corp., plaintiff-respondent.

Moise S. Steeg, Jr., Robert M. Steeg, Steeg & O'Connor, New Orleans, for other Westminster plaintiffs and Pan-Am plaintiffs.

Before BYRNES, CIACCIO and WARD, JJ.

CIACCIO, Judge.

In this matter four separate law suits are consolidated. Plaintiffs are owners of real property in the First Assessment District of Orleans Parish. Defendant is Paul C. Mitchell, Jr. in his capacity as Director of Finance for New Orleans. Plaintiffs seek recovery of ad valorem taxes paid under protest.

We granted certiorari to review the district court judgment denying defendant's motion for summary judgment. Although a motion for summary judgment...

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