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LINDY DEVELOPMENT, L.L.C. v. DEGAN

No. 2003-CA-1078.

874 So.2d 252 (2004)

LINDY DEVELOPMENT, L.L.C. v. Janyce D. DEGAN, In Her Capacity as Sixth District Assessor of the Parish of Orleans, State of Louisiana and City of New Orleans, Department of Finance, Bureau of the Treasury.

Court of Appeal of Louisiana, Fourth Circuit.

April 21, 2004.

Attorney(s) appearing for the Case

Richard L. Traina, Gary J. Elkins, Elkins, P.L.C., New Orleans, LA, for Plaintiff/Appellant.

Sherry S. Landry, Acting City Attorney, Evelyn F. Pugh, Chief Deputy City Attorney, Thomas A. Robichaux, Assistant City Attorney, Joyce G. Joseph, Deputy City Attorney, New Orleans, LA, for Defendant/Appellee.

(Court composed of Chief Judge JOAN BERNARD ARMSTRONG, Judge PATRICIA RIVET MURRAY, Judge TERRI F. LOVE).

TERRI F. LOVE, Judge.

Plaintiff filed suit against the City and the Assessor to recover taxes paid under protest, asserting the tax assessor erroneously re-assessed the property for the years 2000 and 2001 in violation of the terms of the Restoration Tax Abatement Contract. The Assessor filed an exception of no right of action and the City filed exceptions of prescription and no cause of action. The trial court maintained the City's exception of prescription and dismissed...

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