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TIGATOR, INC. v. W. BATON ROUGE POLICE JURY

Nos. 94 CA 1771, 94 CA 1772.

657 So.2d 221 (1995)

TIGATOR, INC. v. POLICE JURY OF WEST BATON ROUGE PARISH, et al. BAYOU KRITTER, INC. v. POLICE JURY OF WEST BATON ROUGE PARISH, et al.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied July 25, 1995.

Attorney(s) appearing for the Case

Marvin E. Owen, Baton Rouge, for plaintiffs-appellants Tigator, Inc. and Bayou Kritter, Inc.

Riley Boudreaux, Jr., Baton Rouge, for defendants-appellees Police Jury of WBR Parish, et al.

Geneva Landrum, Baton Rouge, for amicus curiae, Department of Revenue.

Before WATKINS, FOGG and TANNER, JJ.

FOGG, Judge.

This matter concerns a claim by the plaintiffs/appellants, Tigator, Inc. (Tigator) and Bayou Kritter, Inc. (Bayou Kritter), (1) for a refund of sales and use taxes levied by the Police Jury, the School Board, Sales Tax District No. 1, and the Fire Protection District, all of the Parish of West Baton Rouge (collectively "the Taxing Authorities") and previously paid to them without protest from 1989 to September, 1992, and (2) for a refund of sales and...

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