COMM-CARE CORPORATION,
v.
LOUISIANA TAX COMMISSION, et al.
Court of Appeal of Louisiana, First Circuit.https://leagle.com/images/logo.png
September 27, 1996.
September 27, 1996.
Attorney(s) appearing for the Case
Paul S. West, Baton Rouge, for Plaintiff/Appellant Comm-Care Corporation.
John A. Stassi, II, Metairie, Tony C. Tillman, Leesville, for Defendant/Appellee Frank Howard, Sheriff Vernon Parish.
K. Todd Cagle and W. Mark McKee, West Monroe, for Defendants/Appellees Laymon Godwin, Sheriff, Ouachita Parish and Willie Houck, Sheriff, Lincoln Parish.
David R. Lestage, DeRidder, for Defendant/Appellee M. Bolivar Bishop, Sheriff, Beauregard Parish.
James T. Lee, Bunkie, for Defendant/Appellee Cynthia Dauzat, Ex-Officio Tax Collector for the City of Bunkie.
John F. Weeks, II, Metairie, for Defendants/Appellees William O. "Bill" Belt, Sheriff, Avoyelles Parish and Harold L. Tridico, Sheriff, Ascension Parish.
Russell Purvis, Jonesville, for Defendants/Appellees Joe Tom Trunzler, Sheriff, and Yolanda McClure, Ex-Officio Tax Collector for the Town of Jonesville.
Leu Anne Lester Greco, Baton Rouge, for Defendant/Appellee Elmer B. Litchfield, Sheriff, Parish of East Baton Rouge.
Before WATKINS and KUHN, JJ., and GUIDRY, J. Pro Tem.
Court of Appeal of Louisiana, First Circuit.
KUHN, Judge.
This is an appeal of the dismissal of a lawsuit brought by a non-profit corporate taxpayer to recover ad valorem taxes paid under protest after the trial court sustained peremptory exceptions raising the objections of prescription and no cause of action. The issue raised in this appeal is whether a taxpayer challenging the validity of an ad valorem taxation assessed against it must make the payment under protest...
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