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BP OIL CO. v. PLAQUEMINES PARISH COM'N COUNCIL

No. 95-CA-1188.

669 So.2d 536 (1996)

BP OIL COMPANY (Formerly Sohio Oil Company, Successor Through Merger of BP Oil, Inc.) v. PLAQUEMINES PARISH COMMISSION COUNCIL. BP OIL COMPANY, (Formerly Sohio Oil Company, Successor Through Merger of BP Oil, Inc.) v. PLAQUEMINES PARISH GOVERNMENT and/or Plaquemines Parish Commission Council, the Collector of Sales and Use Taxes for the Parish of Plaquemines. BP OIL COMPANY, (Formerly Sohio Oil Company, Successor Through Merger of BP Oil, Inc.) v. PLAQUEMINES PARISH GOVERNMENT and/or Plaquemines Parish Commission Council, the Collector of Sales and Use Taxes for the Parish of Plaquemines. BP OIL COMPANY, (Formerly Sohio Oil Company, Successor Through Merger of BP Oil, Inc.) v. PLAQUEMINES PARISH GOVERNMENT and/or Plaquemines Parish Commission Council, the Collector of Sales and Use Taxes for the Parish of Plaquemines.

Court of Appeal of Louisiana, Fourth Circuit.

January 31, 1996.

Attorney(s) appearing for the Case

George J. Domas, Robert S. Angelico, Cheryl M. Kornick, Liskow & Lewis, New Orleans, for BP Oil & Exploration, Inc.

Philip F. Cossich, Jr., Les A. Martin, Cossich & Associates, Belle Chasse, for Plaquemines Parish Government.

Before BARRY, KLEES and WALTZER, JJ.

WALTZER, Judge.

Plaquemines Parish Government (hereinafter "PPG") appeals a judgment of the trial court on remand from the Louisiana Supreme Court. The facts are succinctly stated in BP Oil Co. v. Plaquemines Parish Government, 93-1109, 1-6 (La. 9/6/94), 651 So.2d 1322, 1325-1327:

These four actions by a taxpayer against a local governing authority, seeking refunds of overpayments of local use taxes for the period...

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