WTC TAXING DIST. v. ALL TAXPAYERS

No. 2005-CA-0048.

894 So.2d 1185 (2005)

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.

February 1, 2005.


Attorney(s) appearing for the Case

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

James M. Garner, Timothy B. Francis, Joshua S. Force, Sher, Garner, Cahill, Richter, Klein, McAlister & Hilbert, LLC, New Orleans, LA, for Intervenor/Appellee, World Trade Center of New Orleans, Inc.

Fred L. Chevalier, Raedtha A. Vasquez, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, LLP, Baton Rouge, LA, for Intervenor/Appellee, WTC Development, LP.

Russ M. Herman, Steven J. Lane, Soren E. Gisleson, Herman, Herman, Katz & Cotlar, LLP, New Orleans, LA, for Intervenor/Appellee, WTC Development, LP.

Kenneth M. Carter, Kenneth M. Carter, PLC, New Orleans, LA, for Intervenor/Appellee, WTC Development, LP.

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

Joseph R. Ward, Jr., Ward & Condrey, LLC, Covington, LA, for Intervenor/Appellant, Ronnie J. Theriot.

(Court composed of Judge CHARLES R. JONES, Judge PATRICIA RIVET MURRAY, Judge MAX N. TOBIAS, JR., Judge LEON A. CANNIZZARO Jr., and Judge ROLAND L. BELSOME).


MAX N. TOBIAS, JR., Judge.

The Greater New Orleans Hotel and Lodging Association ("Hotel Association") and Ronnie J. Theriot ("Theriot") (collectively referred to as the "appellants"), intervenors in the captioned litigation, appeal a judgment of the trial court rendered following a new trial that was conducted pursuant to a remand from this court. For the following reasons, we reverse the judgment of the trial court.1

On 17 February...

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