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TAXING DIST. v. ALL TAXPAYERS, PROP. OWNERS

No. 2004-CA-1365.

883 So.2d 459 (2004)

WORLD TRADE CENTER TAXING DISTRICT v. ALL TAXPAYERS, PROPERTY OWNERS, AND CITIZENS OF WORLD TRADE CENTER TAXING DISTRICT and Nonresidents Owning Property or Subject to Taxation therein, et al.

Court of Appeal of Louisiana, Fourth Circuit.

September 1, 2004.

Attorney(s) appearing for the Case

Gary J. Elkins, Richard T. Traina, Jordan B. Monsour, Elkins, P.L.C., New Orleans, LA, for Plaintiff/Appellee, World Trade Center Taxing District.

Fred L. Chevalier, Raedtha A. Vasquez, Jones Walker Waechter Poitevent Carrere & Denegre, LLP, Baton Rouge, LA, and Russ M. Herman, Steven J. Lane, Soren E. Gisleson, Herman, Herman, Katz & Cotlar, LLP, and Kenneth M. Carter, Kenneth M. Carter, PLC, New Orleans, LA, for Appellee, WTC Development, LP.

Robert S. Angelico, Cheryl M. Kornick, K. Todd Wallace, Liskow & Lewis, New Orleans, LA, for Greater New Orleans Hotel and Lodging Association.

Joseph R. Ward, Jr., Ward & Condrey, L.L.C., Covington, LA, for Ronnie J. Theriot.

(Court composed of Chief Judge JOAN BERNARD ARMSTRONG, Judge MAX N. TOBIAS, JR., Judge DAVID S. GORBATY, Judge LEON A. CANNIZZARO, JR., Judge ROLAND L. BELSOME).

DAVID S. GORBATY, Judge.

The Greater New Orleans Hotel and Lodging Association ("Hotel Association") and Ronnie J. Theriot, intervenors in the captioned litigation, appeal a judgment of the trial court denying in part their motions for new trial.1 For the following reasons, we remand.

LEGISLATIVE BACKGROUND:

Acts 2002, 1st Ex.Sess., No. 47, was...

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