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LANASA v. CITY OF NEW ORLEANS

No. 99-CA-2989.

855 So.2d 404 (2003)

Clare P. LANASA v. CITY OF NEW ORLEANS, Through its Department of Finance, Bureau of the Treasury, and Erroll G. Williams, in his Official Capacity as the Assessor for the Third District of New Orleans and Carol A. Newman, Esq.

Court of Appeal of Louisiana, Fourth Circuit.

August 27, 2003.

Attorney(s) appearing for the Case

Laura LaNasa, David Paul LaNasa, Harvey, in Proper Persons, Plaintiffs/Appellees.

Joyce G. Joseph, Deputy City Attorney, Mavis S. Early, City Attorney, Evelyn F. Pugh, Chief Deputy City Attorney, New Orleans, Counsel for Defendant/Appellant.

Court composed of Judge DENNIS R. BAGNERIS Sr., Judge TERRI F. LOVE, Judge MICHAEL E. KIRBY, Judge LEON A. CANNIZZARO, Jr., Judge MAX N. TOBIAS Jr.

LOVE, J.

The City of New Orleans appeals the twelve-year retroactive granting of the homestead exemption in favor of the plaintiff and the annulment of the 1988 adjudication by the Tax Collector of the plaintiff's property to the City of New Orleans ("City") due to delinquent ad valorem taxes, penalties and interest from 1983 through 1988. For the reasons outlined below we affirm the ruling of the trial court.

FACTS AND PROCEDURAL HISTORY

From 1983...

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