GONZALES, Judge.
This is an appeal by the Parochial Employees' Retirement System of Louisiana (PERS) from a judgment sustaining an exception of prematurity and dismissing PERS' petition for declaratory judgment against the Caddo Parish Commission (Commission).
FACTS AND PROCEDURAL HISTORY
PERS was created by 1952 La.Acts No. 205 (former La.R.S. 33:6101-6271), effective January 1, 1953, to provide retirement benefits for certain employees of the parishes...
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