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BOARD OF DIRECTORS v. ALL TAXPAYERS

No. 2005 CA 1935.

929 So.2d 743 (2005)

THE BOARD OF DIRECTORS OF THE INDUSTRIAL DEVELOPMENT BOARD OF THE CITY OF GONZALES, LOUISIANA, INC. v. ALL TAXPAYERS, PROPERTY OWNERS, CITIZENS OF THE CITY OF GONZALES, State of Louisiana and of the Gonzales Economic Development District Number 1 and Non-Residents Owning Property or Subject to Taxation in Said City or District, and All Other Persons Interested in or Affected in Any Way by the Issuance of Not to Exceed $49,875,000 of Tax Increment Taxable and/or Tax-Exempt Revenue Bonds.

Court of Appeal of Louisiana, First Circuit.

October 7, 2005.

Attorney(s) appearing for the Case

O. Ray Cornelius, David M. Wolf, Eric A. Holden, Thomas E. Gottsegen, Adams and Reese, L.L.P., Baton Rouge, Malcolm J. Dugas, Jr., Donaldsonville, Robert Ryland Percy, III, Percy & Percy, Gonzales, for Plaintiffs-Appellees The Board of Directors of the Industrial Development Board of the City of Gonzales, La., Inc.

Robert S. Angelico, Cheryl M. Kornick, K. Todd Wallace, Kelly Brechtel Becker, Liskow & Lewis, Lafayette, for Defendants-Appellants C.J. Hebert and Carl Singletary.

Before: CARTER, C.J., PARRO, DOWNING, McDONALD, and HUGHES, JJ.

HUGHES, J.

In this appeal, two Ascension Parish residents who own sporting goods stores in the parish, contending that the use of public funds to finance a private retail establishment is unconstitutional, challenge the trial court's bond validation judgment. We affirm the trial court.

FACTUAL AND PROCEDURAL BACKGROUND

On July 27, 2005, plaintiff, the Board of Directors of the Industrial Development Board of the City of Gonzales, Louisiana, Inc....

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