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SHERWOOD FOREST COUNTRY CLUB v. LITCHFIELD

No. 2007 CA 0989.

978 So.2d 443 (2007)

The SHERWOOD FOREST COUNTRY CLUB v. Elmer B. LITCHFIELD, as Sheriff and Ex Officio Tax Collector for East Baton Rouge Parish, and Brian Wilson, as Assessor of East Baton Rouge Parish.

Court of Appeal of Louisiana, First Circuit.

Writ Granted April 25, 2008.

Attorney(s) appearing for the Case

Burgess E. McCranie, Jr., Mark E. Hanna, Eugene T. Rhee, Metairie, LA, for Plaintiff/Appellee, The Sherwood Forest Country Club.

Brian A. Eddington, Baton Rouge, LA, for Defendant/Appellant, Brian Wilson, Assessor for East Baton Rouge Parish.

Leu Anne Lester Greco, Baton Rouge, LA, for Defendant/Appellee, Sheriff Elmer B. Litchfield.

Before GAIDRY, McDONALD, and McCLENDON, JJ.

McDONALD, J.

Brian Wilson, in his capacity as Assessor for East Baton Rouge Parish (Assessor), appeals a summary judgment granted in favor of the plaintiff, Sherwood Forest Country Club (SFCC). For the reasons that follow, we affirm.

BACKGROUND

The facts in this case are uncontested. In December 2005, SFCC paid, under protest, ad valorem taxes in the amount of $21,100.38. On January 19, 2006, SFCC filed suit against the Assessor and Elmer B. Litchfield...

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