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NEW ORLEANS' DEPT. OF FIN. v. TOURO INFIRM.

Nos. 2004-CA-0835, 2004-CA-0951, 2004-CA-1204.

905 So.2d 314 (2005)

CITY OF NEW ORLEANS' DEPARTMENT OF FINANCE in Its Capacity as the Orleans Parish Tax Collector v. TOURO INFIRMARY. City of New Orleans' Department of Finance in Its Capacity as the Orleans Parish Tax Collector v. Touro Infirmary Hospital.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied May 31, 2005.

Attorney(s) appearing for the Case

Lawrence Blake Jones, Robert J. Ellis, Jr., Scheuermann & Jones, New Orleans, Richard G. Barham, Barham and Warner L.L.C., Shreveport, Sherry S. Landry, City Attorney, Evelyn F. Pugh, Chief Deputy City Attorney, Deborah M. Henson, Assistant City Attorney, Penya M. Moses-Fields, Assistant City Attorney, New Orleans, Counsel for Appellant, City of New Orleans, Department of Finance, Bureau of Revenue.

James M. Garner, Peter L. Hilbert, Jr., Steven I. Klein, Timothy B. Francis, Sher Garner Cahill Richter Klein McAlister & Hilbert, L.L.C., New Orleans, Counsel for Defendant/Appellee, Touro Infirmary.

Court Composed of Judge PATRICIA RIVET MURRAY, Judge JAMES F. MCKAY, Judge MICHAEL E. KIRBY, Judge LEON A. CANNIZZARO, Jr., Judge ROLAND L. BELSOME.

CANNIZZARO, J.

This case is a consolidation of three separate appeals from several judgments that were rendered in a summary tax proceeding initiated by the City of New Orleans' Department of Finance in its capacity as the Orleans Parish Tax Collector (the "City") to collect sales taxes assessed against Touro Infirmary. All of the judgments that are being appealed arose from a single proceeding in the district court.

FACTS AND PROCEDURAL HISTORY

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