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CITY OF NEW ORLEANS v. ASSESSORS' RETIREMENT AND RELIEF FUND

No. 2005-CA-2548.

986 So.2d 1 (2007)

The CITY OF NEW ORLEANS and the Honorable C. Ray Nagin, Mayor, In His Individual Capacity v. The LOUISIANA ASSESSORS' RETIREMENT AND RELIEF FUND and John Kennedy, Treasurer for the State of Louisiana, In His Official Capacity.

Supreme Court of Louisiana.

Opinion Dissenting from Denial of Rehearing January 7, 2008.

Attorney(s) appearing for the Case

Adams & Reese, Philip A. Franco, Robert L. Rieger, Jr., Elizabeth A. Roussel, New Orleans, John B. Davis, Baton Rouge, for appellant.

Charles C. Foti, Jr., Attorney General, Charles H. Braud, Jr., Christopher D. Matchett, Assistant Attorneys General, Penya Moses-Fields, City Attorney, Joyce G. Joseph, Evelyn F. Pugh, Assistant City Attorneys, Frank Anthony Milanese, Stone, Pigman, Walther, Wittmann, Wayne J. Lee, Barry W. Ashe, Dana M. Shelton, Ashlee M. Robinson, New Orleans, for appellee.

Randy Patick Zinna, Baton Rouge, for amici curiae, Clerks of Court Retirement and Relief Fund, Municipal Employees' Retirement System, Parachial Employees' Retirement System, Registrars of Voters Employees' System, Teachers' Retirement System of Louisiana.

Randy Patrick Zinna, Baton Rouge, and Ellis Paul Adams, Jr., for amicus curiae, District Attorneys' Retirement System.

WEIMER, Justice.

This matter arises from a challenge to the constitutionality of the statutory funding provisions of the Louisiana Assessors' Retirement Fund ("Fund"). The case is before us on direct appeal from a judgment declaring LSA-R.S. 11:1481, as amended by 2004 La. Acts No. 860, unconstitutional on grounds that it improperly distributes revenue sharing funds to an entity not entitled to receive those funds in violation of La. Const. art. VII, § 26(C)...

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