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HOLIDAY BOSSIER LTD. PARTNERSHIP v. LOUISIANA TAX COM'N

No. 21995-CA.

574 So.2d 1280 (1991)

HOLIDAY BOSSIER LIMITED PARTNERSHIP, Plaintiff/Appellee, v. LOUISIANA TAX COMMISSION, et al., Defendants/Appellants.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied February 21, 1991.

Writ Denied April 26, 1991.

Attorney(s) appearing for the Case

Henry N. Brown, Jr., Benton, for defendant-appellant Larry C. Deen, Sheriff and Ex-Officio Tax Collector.

James D. Hall, Bossier City, for defendant-appellant Robert Cochran, Tax Adm'r and Ex-Officio Tax Collector for City of Bossier City.

Robert H. Abbott, III, Baton Rouge, for defendant-appellant La. Tax Com'n.

Wiener, Weiss, Madison & Howell by Neil T. Erwin, Shreveport, for plaintiff-appellee.

Before MARVIN, SEXTON, NORRIS and LINDSAY, JJ., and FRED W. JONES, Jr., J. Pro Tem.

LINDSAY, Judge.

Defendants, Larry C. Deen, Sheriff and Ex Officio Tax Collector for the Parish of Bossier, (Deen) and Robert Cochran, Tax Administrator and Ex Officio Tax Collector for the City of Bossier City, (Cochran)1 appealed the judgment of the trial court which reversed a decision of the Louisiana Tax Commission. In reversing the judgment of the tax commission, the trial court found that certain property had been excessively valued...

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