DENHAM SPRINGS ECONOMIC DEVELOPMENT DISTRICT
v.
ALL TAXPAYERS, PROPERTY OWNERS, et al.
Supreme Court of Louisiana.https://leagle.com/images/logo.png
February 4, 2005.
February 4, 2005.
Attorney(s) appearing for the Case
Liskow & Lewis, Robert S. Angelico, Cheryl Mollere Kornick, New Orleans, and Kenneth Todd Wallace, counsel for appellant.
Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Fred Lee Chevalier, Harry Simms Hardin, III, New Orleans, James Conner Percy, Baton Rouge, Michael Herbert, David Matthew Kerth, Rainer, Anding & McLindon, Robert R. Rainer, Harris and Pugh, L.L.C., Denham Springs, Jay Jones Harris, counsel for respondents.
D. Blayne Honeycutt, New Orleans, counsel for amici curiae Denham Springs Chamber of Commerce, Livingston Parish Council, and Livingston Parish Tourist Commission.
John David Allen, counsel for amici curiae Denham Springs Downtown Merchants & . . .
Richard Allen Curry, Michael H. Rubin, Andrew Jackson Harrison, Jr., Baton Rouge, counsel for amicus curiae Fa-Kouri Construction, Inc.
Carmack Morgan Blackmon, Baton Rouge, counsel for amicus curiae Livingston Economic Development counsel.
John Paul LeBlanc, counsel for amicus curiae Louisiana Association of Business & Ind.
John Andrew Gallagher, Baton Rouge, counsel for amicus curiae Louisiana Municipal Association.
Richard David Bankston, Baton Rouge, counsel for amicus curiae P and R Enterprises Partnership.
Eric L. Pittman, Denham Springs, counsel for amicus curiae Sheriff Willie Graves for Livingston Parish.
Walter Richard House, Jr., amicus curiae counsel for Louisiana Department of Economic Development.
Joshua Simon Force, Timothy Benedict Francis, James Michael Garner, New Orleans, counsel for amicus curiae World Trade Center of New Orleans, Inc.
Gary J. Elkins, Jordan Barro Monsour, Richard Louis Traina, New Orleans, counsel for amicus curiae World Trade Center Taxing District.
Kenneth Michael Carter, Soren Erik Gisleson, Russ Michael Herman, Steven J. Lane, New Orleans, counsel for amicus curiae World Trade Center Development, LP.
Angela Whitaker Adolph, Stephanie Bienveni Laborde, Baton Rouge, counsel for amicus curiae Louisiana Marine and Motorcycle Trade.
Supreme Court of Louisiana.
TRAYLOR, J.
The issue presented in this case is whether a taxing authority may use dedicated funds, previously dedicated to a specified purpose by a vote of the people, for a purpose other than their dedicated use, to fund a new economic development project. After a review of the record and the applicable law, we find the court of appeal erred in affirming the trial court's judgment. Accordingly, for reasons set forth herein, we reverse the judgments of the lower...
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