DOUCET, Chief Judge.
For the reasons given in the companion case hereto, Lake Charles Memorial Hospital v. Parish of Calcasieu; Calcasieu Parish School Board; Calcasieu Parish Police Jury; the City of Lake Charles; the Collector of Sales and Use Taxes for the Parish of Calcasieu; the Treasurer of Calcasieu Parish Police Jury; the Director of Finance for the City of Lake Charles, 98-519 (La.App. 3 Cir. 12/9/98);
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