COMM-CARE CORP. v. LOUISIANA TAX COM'N

No. 99 CA 0709.

762 So.2d 770 (2000)

COMM-CARE CORPORATION v. LOUISIANA TAX COMMISSION, Elmer Litchfield, in This Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of East Baton Rouge; Ronnie Book, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Catahoula; Willie Wayne Houck, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Lincoln; William Earl Hilton, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Rapides; Frank a Howard, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Vernon; Jeffrey F. Wiley, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Ascension; William Belt, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Avoyelles; M. Bolivar Bishop, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Beauregard; Charles L. Cook, in His Capacity as Sheriff and Ex-Officio Tax Collector of the Parish of Ouachita; Cynthia Dauzat, in Her Capacity as Ex-Officio Tax Collector of the City of Bunkie; Deborah Savage, in Her Capacity as Ex-Officio Tax Collector of the City of Jonesville; Charles Otis, in His Capacity as Ex-Officio Tax Collector of the City of Donaldsonville; Benny Chelette, in His Capacity as Ex-Officio Tax Collector of the City of West Monroe; the Parish of Ascension; the Parish of Avoyelles; the Parish of Beauregard; the Parish of Catahoula; the Parish of East Baton Rouge; the Parish of Lincoln; the Parish of Ouachita; the Parish of Rapides; the Parish of Vernon; the City of Bunkie; the City of Donaldsonville; the City of Jonesville; the City of West Monroe; Gerald McCrory, Jr. in His Capacity as Assessor for the Parish of Ascension; Lee F. Thevenote in His Capacity as Assessor for the Parish of Avoyelles; Bobby Cudd in His Capacity Assessor for the Parish of Beauregard; Carmon Walker in His Capacity as Assessor for the Parish of Catahoula; Frank Granger, III in His Capacity as Assessor for the Parish of East Baton Rouge; Jewette Farley in His Capacity as Assessor for the Parish of Lincoln; Rich Bailey in His Capacity as Assessor for the Parish of Ouachita; Ralph Gill in His Capacity as Assessor for the Parish of Rapides; Eugene Cavanaugh in His Capacity as Assessor for the Parish of Vernon.

Court of Appeal of Louisiana, First Circuit.

June 23, 2000.


Attorney(s) appearing for the Case

John L. Dardenne, Jr., Baton Rouge, John Stassi, II, Scott J. Sonnier, New Orleans, for Appellant Plaintiff Comm-Care Corp.

Tony Tillman, Leesville, for Appellees Defendants Gerald McCrory, Jr., Lee F. Thevenote, Bobby Cudd, Carmon Walker, Frank Granger, III, Jewette Farley, Rich Bailey and Eugene Cavanaugh.

W. Mark McKee, West Monroe, for Ouachita Parish.

John F. Weeks, Metairie, for Jefferson Parish.

Russell Purvis, Jonesville, for Catahoula Parish.

Cyrus J. Greco, Baton Rouge, for East Baton Rouge Parish.

Vyrona Wiltz, Krotz Springs, for La. Tax Commission.

Paul S. West, Baton Rouge, for All Named Assessors.

T. Tod Cagle, West Monroe, for Lincoln and Ouachita Parishes.

David R. Latage, DeRidder, for Beauregard Parish.

Before: FOIL, WHIPPLE and GUIDRY, JJ.


FOIL, J.

In this appeal, a taxpayer, Comm-Care Corporation, challenges an administrative decision of the Louisiana Tax Commission that denied exemptions claimed by the taxpayer. The district court affirmed the Commission's decision and this appeal by Comm-Care followed. For the following reasons, we reverse.

FACTS AND PROCEDURAL BACKGROUND

Comm-Care Corporation, an entity recognized as a tax-exempt organization by the United States Internal Revenue...

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