IN RE PITRE

No. 93-CA-2322.

630 So.2d 700 (1994)

In re Freddie H. PITRE, Sr., Sheriff and Ex-Officio Tax Collector, Parish of Iberville, State of Louisiana.

Supreme Court of Louisiana.

Concurring Opinion January 19, 1994.

Rehearing Denied February 10, 1994.


Attorney(s) appearing for the Case

G. William Jarman, Linda S. Akchin, Kean, Miller, Hawthorne, D'Armond, McCowan & Jarman, Baton Rouge, for applicant.

James G. Gulotta, Noel J. Darce, Stone, Pigman, Walther, Wittmann, & Hutchinson, New Orleans, Thomas C. Delahaye, Canova & Delahaye, Dana K. Larpenteur, Plaquemine, for respondent.

Carey J. Messina, Baton Rouge, for Louisiana Chemical Ass'n amicus curiae.


Concurring Opinion by Justice Dennis January 19, 1994.

WATSON, Justice.1

This is a direct appeal from the trial court's decision that LSA-R.S. 33:130.18 unconstitutionally grants a tax exemption in derogation of those enumerated in Article 7, Section 21, of the Louisiana Constitution.

On August 18, 1969, the Iberville Parish Policy Jury created an industrial district for Ciba...

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