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PALMER v. LOUISIANA FORESTRY COM'N

No. 97-C-0244.

701 So.2d 1300 (1997)

Raymond PALMER, et al. v. LOUISIANA FORESTRY COMMISSION and Louisiana Tax Commission.

Supreme Court of Louisiana.

Rehearing Denied November 21, 1997.

Attorney(s) appearing for the Case

C. James Gelpi, David S. McFadden, New Orleans, Marion A. French, Alexandria, Vyrona M. Wiltz, Krotz Springs, David R. Cassidy, Jonas M. Robinson, Breazeale, Sachse & Wilson, Baton Rouge, for Applicant.

William J. Doran, Jr., Toni M. Higginbotham, David H. Cliburn, Baton Rouge, for Respondent.

James M. Bullers, Benton, S. Andrew Shealy, Ruston, for Bossier Par. Police Jury, Webster Par. Police Jury, Amicus Curiae.

Iley H. Evans, Columbia, S. Andrew Shealy, Ruston, for Caldwell Par. Police Jury, Amicus Curiae.

Charles F. Wagner, Alexandria, S. Andrew Shealy, Ruston, for Rapides Par. Police Jury, Amicus Curiae.

Terry R. Reeves, Winnfield, S. Andrew Shealy, Ruston, for Winn Par. Police Jury, Amicus Curiae.

Robert W. Levy, S. Andrew Shealy, Ruston, for Lincoln Par. Police Jury and Union Par. Police Jury, Amicus Curiae.

Walter E. May, Jr., S. Andrew Shealy, Ruston, for Bienville Par. Police Jury, Claiborne Par. Police Jury, and Jackson Par. Police Jury, Amicus Curiae.

William E. Tilley, Leesville, S. Andrew Shealy, Ruston, for Vernon Par. Police Jury, Amicus Curiae.

KNOLL, Justice.

This case arose from a complaint by plaintiff Raymond Palmer, and police juries from the parishes of Grant, Ouachita, Sabine, Vernon, and the Police Jury Association of Louisiana that the reclassification of a forest product termed "chip and saw" resulted in an illegal loss of revenues to the plaintiff parishes. By law, the defendants, the Louisiana Forestry Commission and the Louisiana Tax Commission are required to meet annually to determine the...

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