ROWAN COMPANIES, INC. v. LA. STATE TAX COM'N

No. CA 92 0767.

623 So.2d 159 (1993)

ROWAN COMPANIES, INC. v. LOUISIANA STATE TAX COMMISSION; Ernest D. Wooton, Sheriff and Tax Collector, Parish of Plaquemines; Robert D. Gravolet, Assessor, Parish of Plaquemines.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 14, 1993.


Attorney(s) appearing for the Case

Williams H. Cook, Jr., New Orleans, for Rowan Companies, et al.

Jon C. Adcock, Baton Rouge, and Norman F. Pizza, Johnette L. Martin, New Orleans, for Robert R. Gravolet, Assessor, Parish of Plaquemines, Ernest D. Wooton, Sheriff and Ex-Officio Tax Collector for Plaquemines Parish.

Before EDWARDS, SHORTESS and WHIPPLE, JJ.


EDWARDS, Judge.

Plaintiff, Rowan Companies, Inc. (Rowan), appeals the grant of a peremptory exception raising the objection of no cause of action which dismissed its action for a rule to tax costs. The basis for plaintiff's claim in this case is $122,223.71 incurred by the plaintiff in costs and attorney's fees in a prior suit (the background to which is explained below) in which plaintiff prevailed on the merits of a tax assessment protest. Plaintiff contends that...

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