EAST BATON ROUGE PARISH SCH. BD. v. WILSON

No. 2008 CA 0536.

992 So.2d 537 (2008)

EAST BATON ROUGE PARISH SCHOOL BOARD v. Brian WILSON in his Official Capacity as Assessor of East Baton Rouge Parish and Louisiana Tax Commission and Greg Phares in his Official Capacity as Sheriff and ex Officio Tax Collector of East Baton Rouge Parish and Central Community School Board.

Court of Appeal of Louisiana, First Circuit.

June 6, 2008.


Attorney(s) appearing for the Case

Jennifer Jones Thomas, Christopher J. Dicharry, James P. Dore, Baton Rouge, LA, for Plaintiff/Appellee, East Baton Rouge Parish School Board.

Brian Eddington, Baton Rouge, LA, for Defendant/Appellee, Brian Wilson in his official capacity as Assessor of East Baton Rouge Parish.

Sherri M. Morris, Baton Rouge, LA, Mark D. Plaisance, Baker, LA, for Defendant/Appellant, Central Community School Board.

John M. Delgado, James R. Lewis, Baton Rouge, LA, for Defendant/Appellee, Sidney J. Gautreaux, III in his official capacity as Sheriff and Ex-Officio Tax Collector of East Baton Rouge Parish.

Vanessa Caston LaFleur, Baton Rouge, LA, for Defendant/Appellee, Louisiana Tax Commission.

Before CARTER, C.J., PETTIGREW, and WELCH, JJ.


CARTER, C.J.

This case involves a dispute arising out of the separation of the public schools managed, administered, and controlled by the Central Community School Board (Central) from the administration of the East Baton Rouge Parish School Board (EBRP). The controversy before us involves whether EBRP or Central is the legal taxing authority and recipient for the school-related 2007 ad valorem property taxes.

Basically, EBRP contends that it was the sole...

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