ELEVATING BOATS, INC. v. ST. BERNARD PARISH

No. 2000-C-3518.

795 So.2d 1153 (2001)

ELEVATING BOATS, INC., v. ST. BERNARD PARISH, et al.

Supreme Court of Louisiana.

September 5, 2001.


Attorney(s) appearing for the Case

Mary A. Hand, Salvador E. Gutierrez, Jr., Gutierrez & Hand, Chalmette, Counsel for Applicant.

Albert J. Derbes, III, Albert J. Derbes, IV, Eric J. Derbes, Metairie, Counsel for Respondent.


CALOGERO, Chief Justice.*

The two petitions for refund of taxes paid under protest at issue in this case arise out of a Rule for Taxes and an assessment by Sheriff Jack A. Stephens, on behalf of St. Bernard Parish, on December 30, 1994 and June 13, 1995 against Elevating Boats, Inc. for unpaid sales and use taxes from January 1, 1984 to August 31, 1994, unpaid occupational license taxes for the same period of time, interest, and penalties...

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