ARCHER DANIELS MIDLAND CO. v. PARISH SCHOOL BD.

Nos. 00-CA-1191, 00-CA-1192.

776 So.2d 584 (2000)

ARCHER DANIELS MIDLAND COMPANY, et al. v. The PARISH SCHOOL BOARD OF the PARISH OF ST. CHARLES, Individually and as Collecting Agent for the Parish Council of St. Charles, et al. Tulane Fleeting, Inc. v. The Parish School Board of the Parish of St. Charles, Individually and as Collecting Agent for the Parish Council of St. Charles, et al.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied January 24, 2001.


Attorney(s) appearing for the Case

Roy M. Lilly, Jr., Minden, LA, Andrew A. Lemmon, Lemmon Law Firm, New Orleans, LA, Attorney for Defendant/Appellant The Parish School Board of the Parish of St. Charles, et al.

William M. Backstrom, Jr., Louis S. Nunes, III, Laura Leigh Blackston, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, L.L.P., New Orleans, LA, Attorneys for Plaintiffs/Appellees Archer Daniels Midland Company, et al.

Larry D. Dyess, Barry, Picione & Dyess, New Orleans, LA, Attorney for School Board of St. John The Baptist Parish.

Panel composed of Judges CANNELLA, CHEHARDY and H. CHARLES GAUDIN, J. Pro Tempore.


CANNELLA, Judge.

Defendant/taxing authority, the St. Charles Parish School Board (St. Charles), appeals from the summary judgment granted by the trial court in favor of Plaintiffs/taxpayers, Archer Daniels Midland Company, ADM/Growmark River Systems, Inc. and Tulane Fleeting (Taxpayers), ordering St. Charles to refund the taxes paid by the Taxpayers under protest plus interest. For the reasons which follow, we affirm.

Taxpayers operate a fleet of tugboats...

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