TRIANGLE MARINE, INC. v. SAVOIE

Nos. 95-C-2873, 95-C-2885, 95-C-2899 and 95-C-2904.

681 So.2d 937 (1996)

TRIANGLE MARINE, INC. v. James R. SAVOIE, etc. MARINE ASSET MANAGEMENT CORPORATION v. James SAVOIE. And Other Consolidated Cases. MONTCO, INC. v. CAMERON PARISH, et al. And Six Other Consolidated Cases. POINT MARINE, INC., et al. v. James R. SAVOIE, etc. And Ten Other Consolidated Cases. CAMERON BOAT RENTALS, INC., et al. v. James R. SAVOIE, etc. And Other Consolidated Cases.

Supreme Court of Louisiana.

October 15, 1996.


Attorney(s) appearing for the Case

Stewart Foster Peck, Mary Anne Sprague Langston, Lugenbuhl, Burke, Wheaton, Peck, Rankin & Hubbard, New Orleans, for applicant in No. 95-C-2873.

William Martin Hudson, III, Patrick Bayard McIntire, Oats & Hudson, Lafayette, Henry Alan McCall, Stockwell, Sievert, Viccellio, Clements & Shaddock, Lake Charles, William M. Backstrom, Jr., Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, Christopher J. Dicharry, Lemle & Kelleher, Baton Rouge, for respondent in No. 95-C-2873.

Paul G. Borron, III, Plaquemine, for amicus curiae American Sugar Cane League.

Marion French, Alexandria, for amicus curiae Louisiana Forestry Association.

Thomas A. Rayer, for amicus curiae Louisiana Catholic Conference.

Henry Alan McCall, William E. Shaddock, Stockwell, Sievert, Viccellio, Clements & Shaddock, Lake Charles, for applicant in No. 95-C-2904.

William Martin Hudson, III, Patrick Bayard McIntire, Oats & Hudson, Lafayette, for respondents in Nos. 95-C-2904, 95-C-2885.

William M. Backstrom, Jr., Edward Dirk Wegmann, Louis S. Nunes, III, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, for applicant in No. 95-C-2899.

William M. Hudson, III, Patrick Bayard McIntire, Oats & Hudson, Lafayette, Stewart Foster Peck, Mary Anne Sprague, Langston, Lugenbuhl, Burke, Wheaton, Peck, Rankin & Hubbard, New Orleans, Henry Alan McCall, Stockwell, Sievert, Viccellio, Clements & Shaddock, Lake Charles, for respondent in No. 95-C-2899.

Christopher J. Dicharry, Willard Lee West, Lemle & Kelleher, Baton Rouge, for applicant in No. 95-C-2885.

Vyrona Marie Wiltz, Krotz Springs, for amicus curiae Louisiana Tax Com'n.


KIMBALL, Justice.*

We granted certiorari to resolve the issue of whether an action for refund of ad valorem taxes paid under protest based upon a constitutional exemption is an assessment correctness challenge or a tax legality challenge.1 In these consolidated cases, plaintiff-vessel owners allege ad valorem taxes were imposed illegally on their vessels because the property enjoys a constitutional exemption...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases