TENNECO OIL CO. v. STEPHENS

No. 92-CA-2727.

621 So.2d 848 (1993)

TENNECO OIL COMPANY v. Jack A. STEPHENS, in His Capacity as Ex-Officio Tax Collector for the Parish of St. Bernard, Louisiana.

Court of Appeal of Louisiana, Fourth Circuit.

June 15, 1993.


Attorney(s) appearing for the Case

Alvin J. Bordelon, Donald E. Theriot, Regina S. Wedig, Bordelon, Hamlin & Theriot, New Orleans, for appellant.

Salvador E. Gutierrez, Jr., Mary Ann Hand, Gutierrez and Hand, Chalmette, for appellee.

Before BYRNES, CIACCIO and JONES, JJ.


JONES, Judge.

Plaintiff, Tenneco Oil Company appeals the trial court's judgment dismissing its demand for a refund of overpaid taxes paid to Sheriff Jack A. Stephens, Tax Collector of the Parish of St. Bernard.

The facts of this case are not in contest. In its reasons for judgment the trial court summarized the facts of this dispute as follows:

During the period February 1, 1986 through October 31, 1987, Tenneco Oil Company (Tenneco) paid use taxes...

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