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LOUISIANA EMP.-MANAGED INS. CO. v. LITCHFIELD

No. 2001 CA 0123.

805 So.2d 386 (2001)

LOUISIANA EMPLOYERS-MANAGED INSURANCE COMPANY v. The Honorable Elmer LITCHFIELD, Sheriff of East Baton Rouge Parish.

Court of Appeal of Louisiana, First Circuit.

December 28, 2001.

Attorney(s) appearing for the Case

John F. McDermott, John Ashley Moore, Taylor, Porter, Brooks & Phillips, L.L.P., Baton Rouge, LA, for plaintiff-appellant, Louisiana Employers-Managed Insurance Company.

Leu Anne Lester Greco, Greco & Greco, A Law Corporation, Baton Rouge, LA, for defendant-appellee, Sheriff Elmer B. Litchfield.

Before: CARTER, C.J., PARRO, and CLAIBORNE, JJ.

PARRO, Judge.

In this case, a taxpayer challenges a trial court judgment dismissing its suit for recovery of taxes paid under protest, based on a peremptory exception raising the objection of prescription filed by the tax collector. This appeal addresses the salient issue of when a taxpayer's right to litigate for a refund of taxes paid under protest prescribes.

Factual and Procedural Background

According to the allegations of its petition...

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