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JOHNSON v. LOUISIANA TAX COM'N

No. 2001-CA-0368.

807 So.2d 1050 (2002)

Patricia A. JOHNSON, Assessor, First Municipal District Parish of Orleans, in her Official Capacity only and not Individually v. LOUISIANA TAX COMMISSION and 757 St. Charles, L.L.C., a Louisiana Limited Liability Company.

Court of Appeal of Louisiana, Fourth Circuit.

January 23, 2002.

Attorney(s) appearing for the Case

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

J. Keith Hardie, Jr., New Orleans, LA, Attorney for Defendant/Appellee.

Court composed of Judge STEVEN R. PLOTKIN, Judge JAMES F. McKAY, III, Judge MICHAEL E. KIRBY.

JAMES F. McKAY, III, Judge.

Patricia Johnson, the Assessor for the First Municipal District of Orleans Parish, appeals the grant of an exception of prescription brought by 757 St. Charles Avenue, L.L.C., a property owner. We affirm.

The Assessor valued property owned by 757 St. Charles Avenue, L.L.C. in Orleans Parish. The owner appealed the Assessor's decision to the New Orleans City Council, sitting as the Board of Review. The City Council lowered the assessment...

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