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PRATT-STANTON MANOR CORP. v. PARISH OF ORLEANS

Nos. 2002-CA-0358, 2002-CA-0359.

821 So.2d 748 (2002)

PRATT-STANTON MANOR CORPORATION v. PARISH OF ORLEANS, City of New Orleans, and Etta R. Morris, Finance Director, City of New Orleans, Parish of Orleans, and Patricia A. Johnson, Assessor, First Municipal District, City of New Orleans, Parish of Orleans. Patricia A. Johnson, Assessor, First Municipal District, Parish of Orleans, in her Official Capacity only and not Individually v. Pratt-Stanton Manor Corporation, A Louisiana Corporation not for Profit, and Louisiana Tax Commission.

Court of Appeal of Louisiana, Fourth Circuit.

June 19, 2002.

Attorney(s) appearing for the Case

F. Kelleher Riess, New Orleans, LA, Attorney for Plaintiff/Appellee.

Mavis S. Early, City Attorney of Orleans Parish, Evelyn F. Pugh, Chief Deputy City Attorney of Orleans Parish, Joyce G. Joseph, Deputy City Attorney of Orleans Parish, New Orleans, LA, Attorneys for Defendants/Appellants.

(Court composed of Chief Judge WILLIAM H. BYRNES, III, Judge CHARLES R. JONES, Judge JAMES F. McKAY, III).

JAMES F. McKAY, III, Judge.

The appellants, the City Of New Orleans, Etta R. Morris, Finance Director, City of New Orleans and Patricia A. Johnson, Assessor, First Municipal District, appeal the judgment of the district court granting the appellee's, Pratt-Stanton Manor Corporation (Pratt-Stanton), partial motion for summary judgment and finding that it qualified as a charitable organization and was exempt from ad valorem taxes. The district court also ordered...

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