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TRIANGLE MARINE, INC. v. SAVOIE

No. 94-1502.

664 So.2d 632 (1995)

TRIANGLE MARINE, INC., Plaintiff-Appellant, v. James R. SAVOIE, etc., Defendants-Appellees.

Court of Appeal of Louisiana, Third Circuit.

November 2, 1995.

Attorney(s) appearing for the Case

William M. Backstrom Jr., New Orleans, for Triangle Marine Inc.

William Martin Hudson, III, Lafayette, Glenn W. Alexander, Cameron, for James Savoie, etc.

Before YELVERTON, THIBODEAUX and PETERS, JJ.

YELVERTON, Judge.

This is a suit by Triangle Marine, Inc. against James R. Savoie, Sheriff and ex-Officio Tax Collector for the Parish of Cameron, seeking a refund of ad valorem taxes paid to Cameron Parish under protest.1 The tax was a 1987 personal property assessment against two motor vessels belonging to the taxpayer. The petitioner alleged that the tax on the vessels was illegal and unenforceable because the vessels were exempt...

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