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WABASH POWER EQUIPMENT CO. v. LINDSEY

No. 2003 CA 2196.

897 So.2d 621 (2004)

WABASH POWER EQUIPMENT COMPANY v. Lloyd LINDSEY, in His Official Capacity as West Feliciana Parish School Board Sales and Use Tax Collector, and West Feliciana Parish School Board.

Court of Appeal of Louisiana, First Circuit.

September 17, 2004.

Attorney(s) appearing for the Case

John M. Sharp, Ross A. Dooley, Baton Rouge, Counsel for Plaintiff/Appellant Wabash Power Equipment Company.

Frederick Mulhearn, Robert R. Rainer, Baton Rouge, Counsel for Defendant/Appellee West Feliciana Parish School Board.

Before: GUIDRY, GAIDRY, and McCLENDON, JJ.

GUIDRY, J.

In this action to recover taxes paid under protest, plaintiff, Wabash Power Equipment Company (Wabash), appeals the trial court's granting of defendants', Lloyd Lindsey, in his official capacity as West Feliciana Parish School Board Sales and Use Tax Collector, and West Feliciana Parish School Board (collectively School Board), motion for partial summary judgment. For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

Wabash...

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