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BOARD OF DIRECTORS v. ALL TAXPAYERS

No. 2005-C-2298.

938 So.2d 11 (2006)

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.

Supreme Court of Louisiana.

Rehearing Denied October 13, 2006.

Attorney(s) appearing for the Case

Liskow & Lewis, Robert S. Angelico, Kelly B. Becker, K. Todd Wallace, Cheryl M. Kornick, New Orleans, for applicant.

Adams & Reese, David M. Wolf, Odas R. Cornelius, Thomas E. Gottsegen, New Orleans, Eric A. Holden; Dugas, LeBlanc & Associates, Malcolm J. Dugas, Jr; Percy & Percy, Robert R. Percy, III, for respondent.

James L. Ellis, Baton Rouge, for amicus curiae Baton Rouge Area Chamber et al., Ascension Chamber of Commerce, and Ascension Economic Development Corporation.

Walter R. House, Jr., for amicus curiae, Louisiana Department of Economic Development.

KIMBALL, J.

In this case we are called upon to determine whether the use of public funds pursuant to our tax increment financing laws to finance a private retail development is unconstitutional. Because we find the economic development project at issue does not violate the constitutional prohibition against the loan, pledge or donation of public property or the equal protection provisions of the federal and state constitutions, we affirm the judgment of the court...

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