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BD. OF DIR. OF LA. RECOVERY DIST. v. ALL TAXPAYERS, PROPERTY OWNERS, AND CITIZENS OF STATE

No. 88-C-1621.

529 So.2d 384 (1988)

The BOARD OF DIRECTORS OF the LOUISIANA RECOVERY DISTRICT v. ALL TAXPAYERS, PROPERTY OWNERS, AND CITIZENS OF the STATE OF LOUISIANA and Non-Residents Owning Property or Subject to Taxation Therein, and All Other Persons Interested in or Affected in Any Way by the Issuance of Sales Tax Bonds of the Louisiana Recovery District.

Supreme Court of Louisiana.

Rehearing Denied June 27, 1988.

Attorney(s) appearing for the Case

A. Edward Hardin, Baton Rouge, for applicant.

Thomas A. Casey, New Orleans, Charles L. Patin, Jr., Baton Rouge, John N. Kennedy, New Orleans, Martha S. Hess, Harold B. Judell, William H. Beck, Jr., Susan Weeks, Meredith L. Hathorn, David E. Henderson, Foley & Judell, Baton Rouge, for respondent.

William J. Doran, Jr., Baton Rouge, amicus curiae for Police Jury Ass'n.

DENNIS, Justice.

This is a suit to validate bonds brought by the Louisiana Recovery District, a political subdivision of the state, and answered by Roberta Madden, a taxpayer, who challenges the constitutionality of the statute that created the Recovery District and empowered it to levy a tax and to issue bonds, Act 15 of the First Extraordinary Session of 1988.

Finding a state of emergency to exist in state and local governments because of accumulated fiscal...

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