GREMILLION, Judge.
Defendants, Rapides Parish Sheriff William Earl Hilton and Assessor Ralph Gill, and the intervenor, Rapides Parish Police Jury, appeal a summary judgment rendered in favor of the plaintiff, International Paper Company, in its suit for the refund of ad valorem taxes, assessed for the benefit of Fire Protection District Number 4. International Paper paid these taxes under protest. The trial court held that the Fire Protection District Number 4 did...
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