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ANTHONY CRANE RENTAL, L.P. v. FRUGE

No. 2003-C-0115.

859 So.2d 631 (2003)

ANTHONY CRANE RENTAL, L.P. v. Rufus FRUGE, Jr., Director of Calcasieu Parish Sales & Use Tax Dept.

Supreme Court of Louisiana.

Rehearing Denied December 12, 2003.

Attorney(s) appearing for the Case

Toni L. Petrofes, Russell J. Stutes, Jr., John M. Veron, Jr., John C. Guillet, Scofield, Gerard, Veron, Singletary & Pohorelsky, Lake Charles, Counsel for Applicant.

David R. Cassidy, David R. Kelly, Breazeale, Sachse & Wilson, Baton Rouge, Counsel for Respondent.

Robert F. Mulhearn, Jr., and Robert R. Rainer, Baton Rouge, Counsel for amici curiae Ascension Parish Sales and Use Tax Collection, Caddo Parish Sales and Use Tax Collection, Livingston Parish Sales and Use Tax Collection, St. Mary Parish Sales and Use Tax Collection, West Baton Rouge Sales and Use Tax Collection.

James M. Wooderson, Lafayette, Counsel for amicus curiae Lafayette Parish School Board.

Lea Anne Batson, Baton Rouge, Counsel for amicus curiae City of Baton Rouge, East Baton Rouge Parish.

Andrew A. Lemmon, New Orleans, Roy M. Lilly, Jr., Minden, Johnette L. Martin, Houma, Counsel for amici curiae St. Charles Parish School Board, and St. John the Baptist Parish School Board, Plaquemines Parish Government.

Margaret H. Kern, Covington, Counsel for amicus curiae Rodney Strain, Jr.

John A. Gallagher, Jr., Baton Rouge, Counsel for amicus curiae Louisiana Municipal Association.

KIMBALL, Justice.

In this case, we are asked to reconsider our holding in Elevating Boats v. St. Bernard Parish, 00-3518 (La.9/5/01), 795 So.2d 1153, that a local taxing authority's combined interest, penalties and attorney fees assessment against delinquent taxes cannot exceed the 15% interest penalty provision of La. R.S. 33:2746. For the reasons that follow, after considering the language in La. R.S. 33:2841 and La. R...

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