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STATE v. FIFTEEN THOUSAND, FOUR HUNDRED THIRTY-ONE DOLLARS

No. 00-01252-CA.

779 So.2d 1043 (2001)

STATE of Louisiana v. FIFTEEN THOUSAND, FOUR HUNDRED THIRTY-ONE DOLLARS, etc., et al.

Court of Appeal of Louisiana, Third Circuit.

January 31, 2001.

Attorney(s) appearing for the Case

Ronald E. Dauterive, Assistant DA, Lafayette, LA, Counsel for State of Louisiana.

Edward John Marquet, Attorney at Law, Lafayette, LA, Counsel for Lois Breaux.

Martin K. Maley, Sr., John J. Williams, Jr., Drug Asset Recovery Team, Baton Rouge, LA, Counsel for La. Drug Asset Recovery Team.

Tammy Denise Weaver, Dept. of Revenue, Baton Rouge, LA, Counsel for Sec. La. Dept of Revenue.

Michael Zenon, Lafayette, LA, In Proper Person.

Court composed of THIBODEAUX, PETERS, and PICKETT, Judges.

PETERS, J.

The State of Louisiana Department of Revenue and Taxation (Department of Revenue and Taxation) has appealed the trial court's grant of a summary judgment in favor of the Office of District Attorney of the Fifteenth Judicial District (District Attorney) ordering the cancellation of its tax lien filed in the records of the office of the Lafayette Parish Clerk of Court (Clerk). For the following reasons, we reverse the trial court's judgment and remand for...

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