BOGALUSA v. WASHINGTON PARISH SALES TAX

No. 94 CA 2413.

658 So.2d 1336 (1995)

CITY OF BOGALUSA v. WASHINGTON PARISH SALES/USE TAX CENTRALIZATION COMMISSION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 24, 1995.


Attorney(s) appearing for the Case

Richard W. Brown, Bogalusa, for appellee plaintiff City of Bogalusa.

Robert D. Hoffman, Jr., New Orleans, for appellant intervenor Duane Blair, Sheriff of Washington Parish.

Robert B. Sutherlin, Covington, Richard Knight, Bogalusa, for co-defendants Washington Parish Police Jury, The Town of Franklinton, The Washington Parish School Bd., The Village of Angie.

Before FOIL, WHIPPLE and KUHN, JJ.


FOIL, Judge.

This appeal challenges the constitutionality of a statute mandating that the votes of a central tax collection commission for a single parish be counted by a weighted method based on the individual members' proportional tax collections. The trial court held that the statute was constitutional. We reverse.

FACTS

The facts forming the basis for this litigation have been stipulated to by the parties, and thus are not in dispute. In 1992...

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