MARCUS, Justice.
Between November 1, 1984 and September 30, 1985, Baumer Foods, Inc. (Baumer) purchased equipment from out of state and had it shipped to its plant in the City of New Orleans (city). Baumer executed by authentic act a "Declaration of Immovables Pursuant to Civil Code Art. 467." This declaration was registered in the conveyance records of Orleans Parish on May 7, 1985. The city filed a rule against Baumer to show cause why a judgment should not be rendered...
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