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BD. OF ASS'RS. OF NEW ORLEANS v. NEW ORLEANS

No. 2002-CA-0691.

829 So.2d 501 (2002)

BOARD OF ASSESSORS OF the CITY OF NEW ORLEANS v. CITY OF NEW ORLEANS.

Court of Appeal of Louisiana, Fourth Circuit.

September 25, 2002.

Attorney(s) appearing for the Case

Gregory D. Guth, New Orleans, LA, for Plaintiff/Appellant.

Andrew L. Kramer, Randall A. Smith, Smith & Fawer, L.L.P., New Orleans, LA, for Defendant/Appellee.

(Court composed of Judge STEVEN R. PLOTKIN, Judge MIRIAM G. WALTZER, Judge PATRICIA RIVET MURRAY).

MIRIAM G. WALTZER, Judge.

STATEMENT OF THE CASE

The Board of Assessors of the City of New Orleans ("the Board") filed suit on 26 October 1999 against the City of New Orleans ("the City") seeking judgment awarding Payments in Lieu of Taxes (PILOT) collected and retained by the City in connection with the Pic-N-Save distribution center located in eastern New Orleans. The PILOT amounted to $500,000 annually...

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