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ECONOMIC DEVELOPMENT DIST. v. ALL TAXPAYERS

No. 2005-C-2274.

945 So.2d 665 (2006)

DENHAM SPRINGS ECONOMIC DEVELOPMENT DISTRICT v. ALL TAXPAYERS, PROPERTY OWNERS AND CITIZENS OF the DENHAM SPRINGS ECONOMIC DEVELOPMENT DISTRICT, and nonresidents owning Property or Subject to Taxation therein, and all other Persons Interested in or Affected in any way by the Issuance of not to exceed $50,000,000 Denham Springs Economic Development District Sales Tax Increment Bonds (Bass Pro Shops Project) in one or more series, the means provided for the payment and security thereof and related matters.

Supreme Court of Louisiana.

Rehearing Denied December 15, 2006.

Attorney(s) appearing for the Case

Liskow & Lewis, PLC, Cheryl M. Kornick, Robert S. Angelico, Kenneth T. Wallace, Kelly B. Becker, New Orleans, Counsel for Applicant.

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, William L. Schuette, Jr., Fred L. Chevalier, Baton Rouge, Harry S. Hardin, III, New Orleans, James C. Percy, Michael C. Herbert, David M. Kerth, Baton Rouge; Rainer, Anding & McLindon, Robert R. Rainer, Baton Rouge, Harris and Pugh, Jay Jones Harris, Counsel for Respondent.

KNOLL, Justice.

This writ concerns a political subdivision's economic project financed by revenue bonds secured by tax increment financing.1 The case is in a procedural posture and does not concern the merits of the project itself. The issues raise objections to notice by publication and peremption.

More specifically, we are called upon to address the legal questions of whether the peremptive...

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