TENET HEALTHSYSTEMS v. PARISH OF ST. TAMMANY

No. 99 CA 0924.

762 So.2d 1144 (2000)

TENET HEALTHSYSTEMS HOSPITALS, INC. d/b/a Northshore Regional Medical Center v. PARISH OF ST. TAMMANY; St. Tammany Parish School Board; St. Tammany Parish Police Jury; the Collector of Sales and Use Taxes for the Parish of St. Tammany; the Treasurer and/or Superintendent of St. Tammany Parish Police Jury; St. Tammany Parish Law Enforcement District.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied July 31, 2000.


Attorney(s) appearing for the Case

Margaret Kern, Covington, Counsel for Defendant/Appellant Parish of St. Tammany Sheriff in his capacity as the Collector of Sales and Use Taxes for the Parish of St. Tammany.

Jesse R. Adams, III, New Orleans, Counsel for Plaintiffs/Appellees Tenet HealthSystems Hospitals, Inc. d/b/a Northshore Regional Medical Center.

Before: SHORTESS, C.J., PARRO, and KUHN, JJ.


KUHN, J.

Defendants in this lawsuit are various local government taxing authorities in and for the Parish of St. Tammany ("St. Tammany Parish taxing authorities").1 On appeal, the Sheriff of St. Tammany Parish, in his capacity as tax collector for the parish, challenges the trial court's determination granting a partial summary judgment in favor of taxpayer, Tenet HealthSystems Hospitals Inc., d/b/a Northshore Regional Medical Center ...

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