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JOHNSON v. LOUISIANA TAX COM'N

No. 2001-CA-1445.

807 So.2d 356 (2002)

Patricia A. JOHNSON, Assessor, First Municipal District, Parish of Orleans, in her Official Capacity only and not Individually v. LOUISIANA TAX COMMISSION and Panacon, A Louisiana Partnership.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Denied March 8, 2002.

Attorney(s) appearing for the Case

John D. Rawls, New Orleans, LA, Counsel for Plaintiff/Appellant.

William C. Gambel, Milling Benson Woodward L.L.P., New Orleans, LA, Counsel for Defendant/Appellee.

Court composed of Judge JAMES F. McKAY III, Judge DENNIS R. BAGNERIS, SR., and Judge MAX N. TOBIAS, JR.

BAGNERIS, Judge.

The issue on appeal concerns a determination of when a decision of the Louisiana Tax Commission becomes final for prescription purposes. The trial court granted defendant's peremptory exception of prescription and dismissed the plaintiff's suit. We affirm.

FACTS

Defendant, Panacon Partnership, is the owner of the Inter Continental Hotel located at 444 St. Charles Avenue, New Orleans, Louisiana in Orleans Parish. Plaintiff...

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