MOONMAID MARINE, INC. v. LARPENTER

Nos. CA 900789 to CA 900792.

599 So.2d 820 (1992)

MOONMAID MARINE, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne. ZAPATA GULF MARINE SERVICE CORP., Zapata Gulf Marine Corp., Zapata Gulf Marine Operators, Inc., and Gulf Fleet Supply Vessels, Inc. v. TERREBONNE PARISH and Jerry J. Larpenter, Sheriff and Ex-Officio Tax Collector for Terrebonne Parish. TIDEWATER ENTERPRISES, INC. v. Jerry LARPENTIER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne, George Hebert, Jr. in his Capacity as Assessor for the Parish of Terrebonne, and the Louisiana Tax Commission. TMS ACQUISITION CORPORATION v. Jerry LARPENTIER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 28, 1992.


Attorney(s) appearing for the Case

Keith G. Landry, New Orleans, for plaintiff and appellee—Moonmaid Marine, Inc.

Patrick M. Gusman, New Orleans, Christopher J. Dicharry, Baton Rouge, for plaintiffs and appellants—Zapata Gulf Marine Service Corp. et al.

William M. Backstrom, Jr., New Orleans, for plaintiffs and appellants—Tidewater Enterprises, Inc. and TMS Acquisition Corp.

William F. Dodd, Jerri G. Smitko, Houma, for defendants and appellees—Jerry J. Larpenter, Sheriff and Terrebonne Parish Consolidated Government.

Before COVINGTON, C.J., and SAVOIE and LeBLANC, JJ.


COVINGTON, Chief Judge.

These consolidated cases arise from a dispute concerning ad valorem property taxes levied by Terrebonne Parish (defendant and appellee herein) pursuant to LSA-R.S. 47:1951 upon various vessels owned by two different groups of appellants: Tidewater Enterprises, Inc., and TMS Acquisition Corporation; and Zapata Gulf Marine Service Corporation, Zapata Gulf Marine Operators, Inc., Marine Leasing Corporation, and Gulf Fleet Supply Vessels, Inc....

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