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BD. OF ADMR'S OF TULANE EDUC. FUND v. LOUISIANA TAX COM'N

Nos. 97-CA-0663, 97-CA-0664.

701 So.2d 702 (1997)

BOARD OF ADMINISTRATORS OF THE TULANE EDUCATION FUND v. LOUISIANA TAX COMMISSION. Thomas L. ARNOLD, in his capacity as Assessor for the Fifth Municipal District for the Parish of Orleans v. BOARD OF ADMINISTRATORS OF THE TULANE EDUCATION FUND.

Court of Appeal of Louisiana, Fourth Circuit.

October 1, 1997.

Attorney(s) appearing for the Case

Salvador Anzelmo, A. Mark Flake, Michael J. Laughlin, New Orleans, for Appellant Thomas L. Arnold, in his capacity as Assessor for the Fifth Municipal District for the Parish of Orleans.

Moise S. Steeg, Jr., Steeg and O'Connor, New Orleans, for Appellee Administrators of the Tulane Education Fund.

Thomas A. Rayer, Denechaud and Denechaud, New Orleans, for Amicus Curiae, the Roman Catholic Church of the Archdiocese of New Orleans.

Jack Hoffstadt, Deputy City Attorney, Deborah L. Wilson, Chief Deputy City Attorney, Avis Marie Russell, City Attorney, New Orleans, for Amici Curiae, the City of New Orleans and the Board of Assessors of the City of New Orleans.

Brian A. Ferrara, General Counsel, Gerard M. Victor, Assistant Special Counsel, John D. Lambert, Jr., Special Counsel, Sewerage and Water Board of New Orleans, New Orleans, for Amicus Curiae, the Sewerage and Water Board of New Orleans.

Before ARMSTRONG, LANDRIEU and MURRAY, JJ.

MURRAY, Judge.

Orleans Parish Fifth District Tax Assessor Thomas L. Arnold appeals the trial court's decision that Article VII, Section 21 of the 1974 Constitution exempts vacant, undeveloped land inherited by the Board of Administrators of the Tulane Education Fund from ad valorem property taxes. We affirm.

The property at issue is two adjacent unimproved twenty-five by one hundred foot lots, totalling 5,000 square feet, located in Algiers, Louisiana...

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