DOUCET, Judge.
Plaintiff, St. Louis Murphy, appeals from a judgment dismissing his suit to quiet his tax title to a lot located in the City of Opelousas.
The City of Opelousas assessed Philip Sam property taxes in the amount of $2.10 for the year 1979 on a 50 x 100 foot residential lot with a house on it. Sam was the record owner at the time the assessment was made. The taxes were never paid and both Sam and his wife passed away, apparently in the early part...
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