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STEVEDORING SERVICES OF AMERICA v. KAHN

No. 98-CA-0926

726 So.2d 53 (1998)

STEVEDORING SERVICES OF AMERICA, INC./LOGISTIC SERVICES, INC. v. Marina M. KAHN, Director of Finance, City of New Orleans, Department of Finance.

Court of Appeal of Louisiana, Fourth Circuit.

December 9, 1998.

Attorney(s) appearing for the Case

David R. Cassidy, Avery Lea Griffin, Breazeale, Sachse & Wilson, L.L.P., Baton Rouge, LA, for Plaintiffs/Appellants.

Joyce Gerdes Joseph, Deputy City Attorney Deborah L. Wilson, Chief Deputy City Attorney, Avis Marie Russell, City Attorney, New Orleans, LA, for Defendant/Appellee.

Court composed of Judge JOAN BERNARD ARMSTRONG, Judge CHARLES R. JONES and Judge MIRIAM G. WALTZER.

WALTZER, Judge.

STATEMENT OF THE CASE

Stevedoring Services of America, Inc. (SSA) and its subsidiary, Logistic Services, Inc. (LSI) sued the City of New Orleans and its director of finance to recover ad valorem taxes paid under protest pursuant to La.R.S. 47:2110. The property at issue, consisting of cranes permanently attached to barges (crane-barges) engaged in international trade, is domiciled in the Port of New Orleans.

SSA and LSI moved...

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