FEDERAL DEPOSIT INS. CORP. v. CITY OF NEW IBERIA

No. 89-4658.

921 F.2d 610 (1991)

FEDERAL DEPOSIT INSURANCE CORPORATION, as Managing Agent for FSLIC Resolution Fund, as Receiver for Alliance Federal Savings and Loan Association, Plaintiff-Appellant, v. CITY OF NEW IBERIA and Sewerage District No. I of the City of New Iberia, Louisiana, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

January 23, 1991.


Attorney(s) appearing for the Case

Stephen L. Williamson, Montgomery, Barnett, Brown, Read, Hammond & Mintz, New Orleans, La., G. Tim Alexander, III, Mouton & Alexander, Lafayette, La., for plaintiff-appellant.

Minos H. Armentor, Armentor & Wattigny, New Iberia, La., for defendants-appellees.

R. Gordon Kean, Jr., Kean, Miller, Hawthorne, D'Armond, McCowan & Jarman, Baton Rouge, La., for amicus La. Mun. Assoc.

Before POLITZ, JONES, and BARKSDALE, Circuit Judges.


EDITH H. JONES, Circuit Judge:

Clad in the garb of a crusader for equitable tax practices, a federal government agency, the FDIC,1 objects to the City of New Iberia, Louisiana's tax liens covering special assessments for a paved street and sewage system built on a developer's property. FDIC contends that the assessments and liens were imposed in violation of the due process clause because under Louisiana law the recordation of the liens...

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