REYNOLDS METALS CO. v. SCHOFIELD

Nos. 98 CA 0460, 98 CA 0461.

733 So.2d 671 (1999)

REYNOLDS METALS COMPANY v. Otha Lynn SCHOFIELD, Director of Finance, City of Baton Rouge, Parish of East Baton Rouge, and East Baton Rouge Parish School Board. Reynolds Metals Company v. Otha Lynn Schofield, Director of Finance, City of Baton Rouge, Parish of East Baton Rouge, and East Baton Rouge Parish School Board.

Court of Appeal of Louisiana, First Circuit.

Writ Denied June 18, 1999.


Attorney(s) appearing for the Case

David R. Kelly, David R. Cassidy, Baton Rouge, Counsel for Plaintiff-Appellee Reynolds Metals Company.

J. Tracy Mitchell, James S. Holliday, Jr., Baton Rouge, Counsel for Defendants-Appellants Otha Lynn Schofield, Director of Finance, City of Baton Rouge, Parish of East Baton Rouge, and East Baton Rouge Parish School Board.

Before: FITZSIMMONS, GUIDRY, and PETTIGREW, JJ.


FITZSIMMONS, J.

This appeal is concentrated on the issue of the applicability of a tax assessment on the portion of green coke burned up in a coke calcining process at Reynolds Metals Company (Reynolds). The trial court held that Reynolds was due a refund of the taxes that it had paid under protest to the City of Baton Rouge, East Baton Rouge Parish and East Baton Rouge Parish School Board (City Parish). This court affirms for the following reasons.

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