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KINCHEN v. LIVINGSTON PARISH COUNCIL

No. 2007-C-0478.

967 So.2d 1137 (2007)

Carlene T. KINCHEN v. The LIVINGSTON PARISH COUNCIL, et al.

Supreme Court of Louisiana.

October 16, 2007.

Attorney(s) appearing for the Case

Harrison Law Firm, Robert H. Harrison, Jr., Denham Springs, for Applicant.

Fayard & Honeycutt, D. Blayne Honeycutt, New Orleans, for Respondent.

TRAYLOR, Justice.

We granted this writ application in order to determine whether the courts below properly sustained an exception of no cause of action. For the reasons which follow, we reverse the decisions of the courts below.

FACTS and PROCEDURAL HISTORY

On July 22, 2004, the Livingston Parish Council (the Parish) passed an ordinance which purported to require the payment of a documentary transaction tax upon execution by parties of...

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