METAIRIE COUNTRY CLUB v. LOUISIANA TAX COMMISSION

No. 03-CA-538.

860 So.2d 165 (2003)

METAIRIE COUNTRY CLUB v. LOUISIANA TAX COMMISSION, Lawrence J. Chehardy, In his Capacity as Assessor of Ad Valorem Taxes for Jefferson Parish, State of Louisiana and Harry Lee, Sheriff of Jefferson Parish, In his Capacity of Ex-Officio Tax Collector for Jefferson Parish.

Court of Appeal of Louisiana, Fifth Circuit.

October 28, 2003.


Attorney(s) appearing for the Case

Thomas P. Anzelmo, Mark E. Hanna, Catherine M. Williams, McCranie, Sistrunk, Anzelmo, Hardy, Maxwell & McDaniel, Metairie, LA, for Metairie Country Club, Plaintiff-Appellee.

Paul Damian Rees, Weiler & Rees, LLC, New Orleans, LA, for Metairie Country Club, Plaintiff-Appellee.

Peter J. Butler, Peter J. Butler, Jr., Richard G. Passler, Sarah Ney, Breazeale, Sachse & Wilson, LLP, New Orleans, LA, for Lawrence E. Chehardy In his Capacity as Assessor for the Parish of Jefferson, Defendant-Appellant.

Robert D. Hoffman, Jr., Burk & Mayer, PLC, New Orleans, LA, for Louisiana Tax Commission, Defendant-Appellee-2nd Appellant.

Panel composed of Judges THOMAS F. DALEY, CLARENCE E. McMANUS and WALTER J. ROTHSCHILD.


WALTER J. ROTHSCHILD, Judge.

Lawrence E. Chehardy, in his capacity as Assessor of the Parish of Jefferson, appeals from a judgment of the trial court declaring that the property of Metairie Country Club (MCC) is exempt from ad valorem taxation. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

On December 28, 2000, Metairie Country Club (MCC) filed the instant petition for recovery of taxes paid under protest, naming as defendants...

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