SAVOIE, Judge.
This case involves the issue of whether LSA Const. art. VII § 21(C)(15) (hereinafter referred to as the "commercial seafood exemption"), an exemption from ad valorem taxes for commercial vessels used to gather seafood for human consumption, applies to vessels which engage in menhaden fishing.
Zapata Haynie Corporation, plaintiff, paid under protest $43,758.83 to the Sheriff of Terrebonne Parish, defendant, for 1988 ad valorem taxes on its...
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